TOWN COUNCIL (ABSTRACT OF ACCOUNTS) ORDER (Scotland), 1930, Dated NOVEMBER 11, 1930, Made by the Secretary of State UNDER SECTION 96 OF THE TOWN COUNCILS (Scotland) ACT, 1900 (63 & 64 VICT. C. 49) AND PARAGRAPH 6 OF THE THIRD SCHEDULE TO THE LOCAL GOVERNMENT (Scotland) ACT, 1929 (19 & 20 GEO. 5. C. 25).
| Jurisdiction | UK Non-devolved |
| Citation | SI 1930/908 |
| Year | 1930 |
1930 No. 908 (S. 51)
BURGH, SCOTLAND
[See generally, the title "Local Government, Scotland"]
Elections
[See the title "Representation of the People"]
Finance
Abstract of Accounts
THE TOWN COUNCIL (ABSTRACT OF ACCOUNTS) ORDER (SCOTLAND), 1930, DATED NOVEMBER 11, 1930, MADE BY THE SECRETARY OF STATE UNDER SECTION 96 OF THE TOWN COUNCILS (SCOTLAND) ACT, 1900 (63 & 64 VICT. C. 49) AND PARAGRAPH 6 OF THE THIRD SCHEDULE TO THE LOCAL GOVERNMENT (SCOTLAND) ACT, 1929 (19 & 20 GEO. 5. C. 25).The Secretary of State, in exercise of the powers conferred on him by Section 96 of the Town Councils (Scotland) Act, 1900, and paragraph 6 of the Third Schedule to the Local Government (Scotland) Act, 1929, and of all other powers enabling him in that behalf, hereby Orders as follows:—
1. This Order may be cited as the Town Council (Abstract of Accounts) Order (Scotland), 1930.
2. The Interpretation Act, 1889, shall apply to the interpretation of this Order as it applies to the interpretation of an Act of Parliament.
3. The Order made by the Secretary for Scotland on 31st December, 1902(a), relative to the Accounts of Town Councils is hereby revoked.
4. The abstract of the accounts of the receipts and expenditure of a Town Council for each year shall be made up and balanced in or as nearly as may be in the form—so far as appropriate—set out in the Schedule to this Order, except in so far as the Secretary of State may assent to a departure from that form, and shall be signed by the Burgh Treasurer before the 31st day of July in each year.
(a) S.R. & O. Rev. 1904, I, Burgh, S., p. 1 (1902 No. 974).
Given under the Seal of the Secretary of State this eleventh day of November, nineteen hundred and thirty.
John Lamb, Under Secretary of State.
(L.S.)
Scottish Office, Whitehall, S.W.1.
SCHEDULE.
BURGH of
ACCOUNTS OF THE TOWN COUNCIL OF
FOR THE YEAR ENDING 15TH MAY
PART I.—COMMON GOOD.
(a) Abstract of Ordinary Receipts and Payments.
(b) Abstract of Capital Receipts and Payments.
(c) Statement of Assets and Liabilities.
PART II.—RATING ACCOUNTS.
(a) Summary of Rates levied.
(b) Statement of General Administration Expenses.
(c) Statement of Apportionable Expenses not included in (b).
(d) Abstract of Receipts and Payments.
(e) Summary of Receipts and Payments.
(f) Abstract of Capital Receipts and Payments.
(g) Statement of Assets and Liabilities.
PART III.—REVENUE-PRODUCING UNDERTAKINGS.
(1) Gas.
(2) Electricity.
(3) Transport.
(4) Housing.
(5) Harbours.
PART IV.—SUNDRY ACCOUNTS.
(1) Private Improvement Expenses.
(2) Markets.
(3) Slaughter-houses.
(4) Accounts relating to Charities.
(5) Public Library Committee.
(6) Superannuation Fund.
PART V.—BURGH FUND.
PART VI.—STATEMENT OF LOANS.
PART VII.—AGGREGATE STATEMENT OF ASSETS AND LIABILITIES.
I. COMMON GOOD.
(a) Abstract of Ordinary Receipts and Payments.
Receipts.
£ s. d. £ s. d
Feu Duties and Ground Annuals (without deduction of
Income Tax):—
(1)
(2)
(3)
Casualties
Fishing Rents
Rents from Lands and Buildings
Revenue from Ecclesiastical Property .. .. .. .. .. .. .. .. .. ..
Customs, Market,† and other Dues:—
(1) Customs .. .. .. .. .. .. .. .. .. .. .. .. .. ..
(2) Market Dues .. .. .. .. .. .. .. .. .. .. .. .. ..
(3) Other Dues (specifying nature) .. .. .. .. .. .. ..
Entry Dues from Burgesses .. .. .. .. .. .. .. .. .. .. .. .. ..
Interest and Dividends on Investments (without deduction of
Income Tax) .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Property and Income Tax retained, less paid .. .. .. .. .. .. ..
Other Receipts, viz.:—
(1)
(2)
Total Receipts carried to Burgh Fund (p. 356) .. .. ..
* Balance on hand at 15th May, 1930 .. .. .. .. .. .. .. .. .. ..
£
† For Markets provided under Burgh Police (Scotland) Act, 1892, see pp. 350-351.
* This item is only applicable to the first year's accounts, as cash balances at 15th May, 1931, and subsequently will be shewn in the Statement of Assets and Liabilities on pp. 278-279.
1. COMMON GOOD.
(a) Abstract of ordinary Receipts and Payments.
Payments.
£ s. d.
General Administration—proportion‡ .. .. .. .. .. .. .. .. .. ..
Feu Duties and Public Burdens on Property:— £ s. d.
(1) Feu Duties and Casualties to Superiors
(without deduction of Income Tax).
(2) Burgh, and County Rates .. .. .. .. .. .. .. .. ..
(3) Stipends (without deduction of Income Tax) and
Heritors' Assessment .. .. .. .. .. .. .. .. .. ..
Upkeep of Property, Insurance and Furnishings:—
(1)
(2)
(3)
Customs, Markets,† etc.:—
(1) Wages or Commission paid to Collectors of Customs
(2) Expenses in connection with Markets .. .. .. .. ..
(3) Other payments (specifying same) .. .. .. .. .. ..
Loans:—
(1) Amount repaid or set aside to Sinking Fund .. .. ..
(2) Interest (without deduction of Income Tax) .. .. ..
Property and Income Tax paid, less retained .. .. .. .. .. .. ..
Law Expenses .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Contributions and Donations:—
(1)
(2)
Other Payments, viz.:—
(1)
(2)
Total Payments carried to Burgh Fund (p. 357) .. .. ..
* Balance overpaid at 15th May, 1930 .. .. .. .. .. .. .. .. ..
£
† For Markets provided under Burgh Police (Scotland) Act, 1892, see pp. 350-351.
† For apportionment see p. 282.
* This item is only applicable to the first year's accounts, as cash balances at 15th May, 1931, and subsequently will be shewn in the Statement of Assets and Liabilities on pp. 278-279.
I. COMMON GOOD.
(b) Abstract of Capital Receipts and Payments.
Receipts.
£ s. d.
Loans received .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Property Sold, viz. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Investments realised, viz. .. .. .. .. .. .. .. .. .. .. .. .. ..
Other Receipts (specifying same): £ s. d.
(1)
(2)
(3)
* Balance on hand at 15th May, 1930 .. .. .. .. .. .. .. .. .. ..
Total Receipts .. .. .. .. .. .. £
* This item is only applicable to the first year's accounts, as cash balances at 15th May, 1931, and subsequently will be shown in the Statement of Assets and Liabilities below.
(c) Statement of Assets and Liabilities.
Liabilities.
£ s. d.
1. Loans outstanding, per statement of Loans (pp. 358-359) .. ..
£ s. d.
2. Accounts due by Burgh to sundry creditors, viz.:—
3. Other Liabilities (except Cash Balances) viz.:—
4. Cash Balances:—
Due to Bank .. .. .. .. .. .. .. .. .. .. .. .. ..
Due to Treasurer .. .. .. .. .. .. .. .. .. .. .. ..
Total Liabilities .. .. .. .. .. ..
Surplus .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Total .. .. .. .. .. .. £
I. COMMON GOOD.
(b) Abstract of Capital Receipts and Payments.
Payments.
£ s. d.
Property purchased .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Investments made .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Other Payments (specifying same):—
* Balance overpaid at 15th May, 1930 .. .. .. .. .. .. .. .. .. ..
Total Payments .. .. .. .. .. .. £
* This item is only applicable to the first year's accounts, as cash balances at 15th May, 1931, and subsequently will be shown in the Statement of Assets and Liabilities below.
(c) Statement of Assets and Liabilities.
Assets.
£ s. d.
1. Heritable Properties, viz.*:—
Total Heritable Subjects .. .. .. .. .. .. .. .. ..
£ s. d.
2. Investments, viz.:—
3. Sums due to Burgh by sundry debtors, viz.:—
4. Other Assets (except Cash Balances), viz.:—
5. Cash Balances:—
Due by Bank .. .. .. .. .. .. .. .. .. .. .. .. ..
Due by Treasurer .. .. .. .. .. .. .. .. .. .. ..
Total Assets .. .. .. .. .. .. £
*Basis of valuation assigned to each property to be given, i.e., as valued by Burgh Surveyor at close of account or otherwise as the case may be.
PART II.—RATING ACCOUNTS.
(a) Summary of Rates levied.
(b) Statement of General Administration Expenses and their apportionment.
(c) Statement of other apportionable expenses not included in (b).
(d) Abstract of Receipts and Payments.
PART II.—RATING ACCOUNTS.
(a) SUMMARY OF RATES LEVIED.
VALUATION OF BURGH.
Mines, Minerals, Quarries, etc. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Mills, Manufactories, etc. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Iron Works (Smelting) .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Steel Tube Works .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Oil Refineries .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Gas Works .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Water Works .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Sewers and Sewage Works .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Harbours, Quays, Docks, etc. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Railways .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Tramways .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Steel (Plate) Works .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Electricity Undertakings .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Agricultural Lands and Heritages .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Houses, Shops, Offices, etc. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Total .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
Deduct:—
Subjects exempt from Rates (specifying same) .. .. .. .. .. .. .. .. .. ..
Net Rateable value .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
ABSTRACT FOR YEAR ENDED 15TH MAY.
Rateable Rate per £ Arrears at beginning
Values. for year. of year.
Rate.
Owners. Occupiers. Owners. Occupiers. Owners. Occupiers. Total.
£ £ s. d. s. d. £ s. d. £ s. d. £ s. d.
Consolidated
Rate .. .. .. ..
Water .. .. .. ..
Other Rates .. ..
(specifying
same).
Total ..
PART II.—RATING ACCOUNTS.
(e) Summary of (d).
(f) Abstract of Capital Receipts and Payments.
(g) Statement of Assets and Liabilities.
PART II.—RATING ACCOUNTS.
(a) SUMMARY OF RATES LEVIED.
VALUATION OF BURGH.
ABSTRACT FOR YEAR ENDED...
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