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83
The London Equalisation of Rates Act, 1894.
The Equalisation of Rates Act provides that the London County Council shall in each year
form a fund equal to a rate of sixpence in the pound on the rateable value of London. The contribution
from each parish to the fund is to be in proportion to its rateable value. The fund thus
formed is to be distributed among the sanitary districts in proportion to their population. Where a
sanitary district comprises two or more parishes, and the aggregate of the contributions from such
parishes is less than the grant apportioned to the district, the difference shall be paid out of the
fund to the sanitary authority of the district, and no payment towards any equalisation charge shall
be required from any parish in the district.
Subject to the above, when the contribution from a parish is less than the grant due, the
difference shall be paid out of the fund to the sanitary authority of the district forming or comprising
the parish; and if it exceeds the grant to the parish, the Council shall, for the special purpose of
meeting the excess, levy on the parish a county contribution as a separate item of the county rate.
Every sum paid to a sanitary authority must be applied in defraying the expenses of the
sanitary authority incurred under the Public Health (London) Act, 1891, and so far as not required
for that purpose those incurred in respect of lighting, and so far as not required for that purpose
those incurred in respect of streets, and where the sanitary district comprises two or more parishes
the sum paid must be apportioned among such parishes in proportion to their population, and the
amount apportioned to each parish credited to each parish in the reduction of the rate required from
such parish towards the above-mentioned expenses.
The sanitary authority is required to render annually to the Local Government Board a return
showing the amount of the sum to be paid and the total expenses incurred in respect of the three
subjects mentioned.
If the Local Government Board, under section 101 of the Public Health (London) Act, are
satisfied that the sanitary authority have been guilty of such default as in such section mentioned
and have made an order limiting a time for the performance of the duty of the authority, the London
County Council shall, if directed by the Local Government Board, withhold the whole or any part
of the payment of the sum due to such authority.
The Act provides that for the purposes of the distribution of the fund an estimate of population
on the 6th April in each year shall be made by the Registrar-General upon returns which the Local
Government Board receive from the authority making the poor rate in each parish showing the
total number of houses entered in the rate book of the parish.