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 I
 
 LOCAL TAXATION. 
 
 ON THE 
 
 ABOLITION OF TUENPIO TOLLS 
 
 AND 
 
 EOAD MANAGEMENT 
 
 GENERALLY, 
 
 BY 
 
 GEORGE WILLMOT and COLIN A. MACAULAY. 
 
 iseo.
 
 ON THE 
 
 ABOLITION OF TURNPIKE TOLLS 
 
 AND 
 
 ROAD MANAGEMENT 
 
 GENERALLY. 
 
 BY 
 
 GEORGE WILLMOT and COLII^ A. MACATJLAY. 
 
 The introduction in each successive Session of 
 Parliament of some scheme having for its object the 
 Abolition of Turnpike Tolls, and the measure of sup- 
 port which it receives, seem to indicate a growing 
 desire to improve upon the present system ; whilst, on 
 the other hand, the opposition which the principle of 
 each Bill has evoked, leads to the conclusion that no 
 proposal which has yet been brought forward can be 
 accepted as a satisfactory and permanent settlement 
 of the question; but whilst from one Session to the 
 next Legislation has been postponed for want of some 
 fair and comprehensive scheme, it has unfortunately 
 not suspended the retrograde movement which to some 
 extent in past years has been, and perhaps to. a 
 still larger extent in the present day will be, the result 
 of the anomalous " Continuance^^ Act; so widely is it 
 now proposed to make use of this Act, (the very 
 name of which is calculated to disarm suspicion of its
 
 powers as the machinery for the abolition of Tolls, 
 without providing any alternative means of raising 
 the funds for repair of Eoads), that the last of those 
 measures* is worthy of some special remark. The 
 origin and object of the " Turnpike Acts Continuance 
 Act " is probably known to most of our readers ; suffice 
 it to say, that so far back as the year 1838 it was 
 instituted, and has since been annually passed for the 
 avowed purpose of " continuing " those trusts which 
 had expired by effluxion of time without obliging 
 them to come to Parliament for a renewal of their 
 Acts at great expense to the Trusts and much incon- 
 venience to Parliament. Now and then, it is true, 
 certain Trusts, the continuance of which for some 
 special and local reasons was undesirable, were omitted 
 from the enactments of the Bill. These, however, 
 were exceptions to the general rule; and, as indicating 
 the intentions and objects of the Continuance Act in 
 its integrity, it maybe remarked that during the first 
 25 years of its operation, the number of Turnpike 
 Trusts in England and Wales had only decreased by 
 66, and of these the greater number had become united 
 with other Trusts under the provisions of the " Union 
 Act," (12 & 13 Fzc, cap, 46); but a new use is now 
 proposed to be made of this Act, and that change 
 which Parliament, in the absence at present of any 
 approved system in lieu of Tolls, has declined to sanc- 
 tion as a substantive enactment, is threatened to be 
 eflfected by specially excepting from the Continuance 
 
 * The " Turnpike Acts Continuance Act," 1868. 
 
 u,uc;
 
 Clauses of the Act of last Session a large propor- 
 tion of tlie Turnpike Trusts of the kingdom. By 
 this omission, as the Act now stands, nearly one- 
 fourth* of the whole expense of Turnpike Roads 
 in England and Wales will be thrown on the rate- 
 payers of the separate Parishes in which they are 
 situated, and their maintenance become a charge on 
 the owners and occupiers of real property to the ex- 
 clusion of other users. If this be submitted to, as a 
 matter of course the remaining three-fourths will 
 speedily follow. The present time would, therefore, 
 seem to be especially suitable for a few remarks on 
 the subject. Briefly summarized, the operation of 
 any of the Bills introduced of late years for the abo- 
 lition of Tolls would be to transfer from the general 
 users of the Turnpike Roads, to the small proportion 
 of that body who are ratepayers within a limited 
 District, the whole cost of maintaining the Roads and 
 liquidating the heavy Mortgage Debts remaining un- 
 paid, involving a charge approaching a million sterling 
 per annum. It is true that in one Schemef an after 
 provision is made for affording by County rate some 
 relief to parishes or districts taxed beyond what they 
 are able to bear, but only in comparison with other 
 districts or other component parts of a district; and 
 the equity of the measure, either in its first principle 
 or as modified by the saving clauses, can only be estab- 
 lished in cases (which would nowhere occur) where 
 
 * £182,000. See Appendix, No. 1. 
 
 t Mr. Knatchbixll-Hugessen's Bill to alter and amend the Laws relatirg 
 to Turnpike Trusts, 1867.
 
 the first rate, or the rate less the County "bounty," 
 happened to fall pretty equally on all classes of users. 
 The result of leavening the whole rate by the County 
 rate in aid would, in the incidence of the tax, approach 
 more nearly to general fairness, if applied in the case 
 of every parish ; but then there remains the insuperable 
 objection that, whether the funds are raised wholly by 
 District rate or in part by County rate, the cost of 
 maintaining the Koads and liquidating the debt is 
 charged wholly upon the limited area of property 
 assessed to the poor rate, to the exemption of other 
 classes ; a change easily made, but which, we think, 
 likely to cause more reasonable dissatisfaction than 
 would a continuance of the present system, with its 
 admitted disadvantages. 
 
 To maintain that there is no real change in the 
 incidence of the tax, by adopting rates in lieu of Tolls, 
 is to assert, first — that Tolls are paid now exclusively 
 by the ratepayers, and secondly — that, as a basis of 
 taxation, the occupation of property is a truer index of 
 the advantage and benefit subscribed for than the actual 
 use on which the present Toll is levied, neither of which 
 can be supported. Now it cannot be contended that 
 there are no anomalies in the present system of Tolls, 
 as, for instance, those which arise from accidental cir- 
 cumstances of situation of Gates which unduly mulct 
 the residents in their vicinity ; or, on the other hand, 
 the position of Mines, Pits, Quarries, and Trade Works, 
 which attract a large and heavy traffic altogether dis-
 
 proportionate to the one Toll paid. These instances, 
 however, are comparatively few, and surely afford no 
 good reason for the entire change in principle by which 
 greater inequalities in taxation would be established 
 than now exist in Tolls. Let us, for example, refer 
 to one case taken from a Parliamentary Return rela- 
 ting to Turnpike Roads, published April, 1868 : — 
 The Parish of A, which is intersected by three 
 quarters of a mile of Turnpike Eoad, is situated 
 four miles from the Market Town of the County : its 
 inhabitants have now to pay one Toll in that distance ; 
 and, for the repair of the Highways, a rate of 4|^(f . 
 in the £ on their assessment of nearly £4,000. annual 
 value. If the Toll Gate be abolished, and the three 
 quarters of a mile of Turnpike thrown on the Parish, 
 an additional rate of three half-pence would be re- 
 quired, making a total of M. in the £, for the pur- 
 pose of both Turnpike and Highways — no great 
 hardship in such a change, it is admitted ; but how 
 about the Parish of B, which adjoins, and would have 
 the maintenance of two miles of Turnpike charged 
 upon the small annual value of £400., causing an 
 extra rate of 25. 4(i. in the £, in addition to an out- 
 lay on Highways equal to that of its more fortunate 
 neighbour. Can it be contended, for one moment, 
 that there is any justice in a tax which would press 
 so unequally ? Were this a solitary instance it would 
 be unfair to bring it prominently forward, but such 
 inequalities everywhere arise, as a matter of course, 
 because the Turnpike Roads were formed without any
 
 8 
 
 reference to the separate Parishes through which they 
 passed, and so it happens that in the Return alluded 
 to there is hardly a single Trust which does not afford 
 an example that the extra rate required for its main- 
 tenance would range from a penny to a shilling in the £. 
 In a preceding page we have alluded to the provision 
 of " District Eating," which has been proposed to 
 meet this objection ; but, setting aside the difficulties of 
 administration, seeing that only a minority of Parishes 
 and Highways are '' districted," we do not amend the 
 principle of the scheme, and only dilute the inequali- 
 ties by enlarging the area of taxation ; and instead of 
 a scale of Id, to 4^. in separate Parishes, we range 
 in Districts from nil in some to 7d. and Sd. in others, 
 we do not get rid of the erroneous basis on which we 
 start, and come back to question the justice of any 
 change which does not recognise and maintain the 
 principle of taxing the user, which originated the 
 Turnpike system. 
 
 Again, there is much objection to the proposal 
 to abolish some Trusts, and to retain Tolls upon 
 others for a certain time. 
 
 The effect of this would be, in many instances, 
 that the traffic would be attracted from the Turnpike 
 Eoad over the free Road and its adjoining Highways, 
 causing increased expenditure in their repair ; and 
 the Toll Gates remaining would act, not as means of 
 raising funds towards the liquidation of the unpaid 
 Trusts Debts, which is the object of continuing the
 
 temporary collection of Tolls, but rather as obstacles 
 to divert the traffic, whilst many who could not avoid 
 the Toll would have to pay increased rates also : it 
 follows, that the Abolition of all Trusts should be 
 simultaneous. 
 
 In considering the objects which any legislation 
 on the subject should aim at, it would appear that 
 the two most important are : 
 
 I. That all classes who are benefitted by Eoads 
 should contribute to their maintenance. 
 
 II. That a sufficient state of repair should be 
 secured. 
 
 And both these rules apply with equal force to those 
 leading Highways — the character and importance of 
 which have been established in recent years by the 
 growth of Railways and other local circumstances; 
 and it would seem only reasonable that these should 
 be placed on the same footing as our Turnpike Roads, 
 and that any scheme for the future management of 
 the latter should be comprehensive enough to include 
 other Roads of equal use to a neighbourhood. 
 
 And this is of the more importance when the 
 practical working of the Highway Acts of 1862-64 is 
 considered: sufficient, (as indeed was the old paro- 
 chial system) for the purposes of the mere parish by- 
 ways, it not unfrequently fails to provide an uniformly 
 decent state of repair on the through roads, which 
 are the most used, and entail an expense not attribu- 
 
 B
 
 10 
 
 table to local causes ; but tbe fault rests not so much 
 with the waywardens as with a system which involves 
 so obvious an injustice as separat ■ rating for these 
 Highways, and combines with separate rating non- 
 responsibility ; practically making it optional whether 
 there be good or indifferent Roads. 
 
 It will hardly be questioned that, if Tolls are 
 abolished, efficient machinery should be provided for 
 keeping up the good state of repair which now charac- 
 terises our Turnpike Eoads, and that the same 
 management may be advantageously applied to the 
 leading Highways. The following suggestions are 
 offered with a view to ventilating the question; the 
 proposal being : 
 
 I. To abolish all Tolls at once. 
 
 II. To raise funds without increasing unduly 
 the taxes upon any class of property. 
 
 III. To maintain a good state of repair on Roads. 
 
 As to the Abolition of Tolls and Discharge of Debt, 
 I. — All Turnpike trusts to be abolished simultaneously, 
 
 whether their debts are discharged or not. 
 2. — Trust debts to be valued at their fair market 
 price, apportioned to Counties, and paid by Loan 
 raised on the security of County rates, such Loan 
 with the interest thereon to be repaid out of the 
 common funds of the County Roads' Board as 
 hereafter provided, by equal annual instalments 
 of the nature of terminable annuities for 40 
 years.
 
 11 
 
 3. — Trust Property to vest in County Eoads' Board, 
 and Turnpike officers to be compensated. 
 
 As to future Management of Roads. 
 
 I. — All Koads within a County (except streets) to 
 be, as to expenditure and general management, 
 under the control of a Board, to be called the 
 " County Roads'' Board^'' and composed of the 
 Chairman and Vice-Chairman of Quarter Ses- 
 sions, and the Chairman and yice-Chairman of 
 each Highway District, (or, where there is no 
 District, then two Members of each Board of 
 Guardians,.) together with an equal number of 
 Justices of the Peace for the County appointed 
 at the Easter Sessions in each year to act for 
 the next following year. % 
 
 II. — All Roads shall be divided by the County Roads^ 
 Board into two classes. The first class to com- 
 prise the present Turnpike Roads, except those 
 which by diversion of traffic or from any other 
 causes have become disused as Main Roads, and 
 substituting in lieu of them such Highways as 
 the County Roads' Board shall adopt on requi- 
 sition by the District Board, (or by the Parish 
 where no district has been formed), with consent 
 of Secretary of State, and these shall be called 
 " The County Roads ;" all other Roads to be 
 comprised in a second class, to be called " The 
 Parish Roads." The repair and inspection of 
 County Bridge Roads might also be advanta-
 
 12 
 
 geously combined with the County Koads, and 
 some saving thus effected. 
 
 III. — All Eoads comprised within a Highway District, 
 or within the jurisdiction of Boards established 
 by 5 & 6 William lY., cap. 50, shall be main- 
 tained and repaired by the machinery of such 
 respective Boards; and Roads not so included 
 shall be maintained, if County Boads, by the 
 County Boads' Board, — and, if Parish Boads, 
 by the authorities of the separate Parishes 
 liable for their repair. 
 
 lY. — The funds for the repairs of the County Roads^ 
 repayment of Loan raised for discharge of Turn- 
 pike Debts and Interest thereon, and the salaries 
 of the Of&cers of County Boards to be provided 
 — half by uniform County rate, and the other 
 half by a subsidy from the National Exchequer 
 to be wholly reimbursed, partly by a charge 
 upon Trade Horses and Carriages (which now 
 claim exemption from tax, but contribute 
 largely to Tolls) and partly by a slight increase 
 in the rates of the assessed taxes at present 
 levied upon other classes of Horses and Yehi- 
 cles. The funds for the repair of Parish Boads 
 to be raised as now by separate parish rating. 
 
 Y. — The County Boads Board to appoint, besides a 
 Clerk and Treasurer to the Board, a properly- 
 qualified Officer to act as chief Surveyor, whose 
 duties shall be similar to those comprehended in 
 the office of " General Superintendent," created 
 by the South Wales Boads Act, 7 & 8 Yict., c. 91.
 
 13 
 
 A few words are necessary in explanation of the 
 foregoing sketch, and a few figures (taken from pub- 
 lished Parliamentary Returns) may be acceptable to 
 those readers who are sufficiently interested to enquire 
 further whether this, or any like proposal, is reasonably 
 practicable. 
 
 Two objections will be at once raised to this plan, 
 but we believe they may be readily met and satisfac- 
 torily answered. The first — that the imposition of in- 
 creased Assessed Duties will tax the class of lioad users 
 who pay them beyond the benefit which they would 
 receive by the remission of Tolls : the second — that 
 the area of County Eatal includes Towns of consi- 
 derable size which keep their own Highways (as 
 Streets) in repair, free of cost to the genei:al pub- 
 lic ; and ought, therefore, either to be exempted from 
 the Rate for Repair of County Roads, or entitled to 
 have their Streets, as Highways, thrown on the com- 
 mon fund. With regard to the first of these objec- 
 tions, it is only by statistical evidence and the obser- 
 vation of many years, that a correct estimate can be 
 formed of the proportion of Tolls which are now paid 
 by each of the two classes upon which they would 
 fall in the future shape of Rate upon one and Tax 
 on the other. The experience of those who have 
 looked carefully into the question leads to the conclu- 
 sion that certainly not more than half of all the Tolls 
 in the kingdom are now paid by the County Rate- 
 payers.
 
 14 
 
 Compare the Tolls paid by any large manufac- 
 turing firm whose business requires the use of the 
 horses and vehicles which would be the subject of the 
 Assessed Duties with those of a tenant occupying 500 
 acres of land ; take the cases also of Proprietors of 
 Mines, Collieries, Quarries, and Brickyards^ of Millers, 
 J3rewers, and the many other traders, whose wagons, 
 vans, and carts are seen on every Turnpike Road — 
 add to these the Carriers, Post-horses, and the various 
 travelling agents who are driving about and paying 
 Toll from one week's end to another — add also the 
 private carriages of those whose occupation - ratal 
 being less than one-fifth perhaps of the Tenant Farmers, 
 now pay twice as much in Tolls, — and compare this, 
 not only in the amount of Toll paid, but equally also 
 in the use made of. Turnpike Roads, and we think it 
 will be admitted that the proportion of both, which 
 is attributed to Ratepayers, is really less than one-half 
 on which our suggestions are based. 
 
 As to the second objection — the use and necessity 
 of Streets in the County-Ratepaying Towns is of the 
 same nature as the 5^c(?wc?-class Highways in Parishes, 
 and although, in their character, they differ widely, their 
 maintenance may fairly be placed on the same footing 
 — separate parochial rating — because they are (with 
 few exceptions certainly, and these would be entitled 
 to appeal for adoption) chiefly and mainly for the use 
 and convenience of the occupiers of residential or 
 trade premises abutting on them, and their main-
 
 15 
 
 tenance simply as Highways for general purposes, and 
 not as Streets, does not usually involve a Rate at all 
 equal to that of rural Parishes, for the second-class 
 Highways, since the rateable value of property on 
 two sides of one street in such Towns is often quite 
 equal to the whole annual value of a Country Parish. 
 
 The annual cost of maintaining the Turnpike 
 Roads in England may be fairly stated at £590,000 
 per annum, excluding the interest and repayment of 
 Debt at the present rate, and excluding also extraor- 
 dinary expenses and such items as are peculiar to the 
 Turnpike System, 
 
 To complete the sum total of annual charges we 
 must add to the above £125,000, being the estimated 
 instalment necessary to liquidate the Trust Debts, and 
 interest thereon, in a term of 40 years : a term suffici- 
 ently long to reduce the yearly charge on this account 
 (which represents the permanent advantages of im- 
 proved Roads) to a minimum. We have then a total 
 annual charge of £715,000 to be provided. As to the 
 first moiety of this, the Estimate in the appendix No. 2 
 shews the moderate rate in the £ which would be re- 
 quired to raise a sum equal to half the amount of the 
 total annual charge in each County — more than half, 
 if classes of property which are now exempt from lia- 
 bility were charged ; and the fact of the rate being 
 in part for Road purposes would be another strong 
 argument in favour of their being assessed.
 
 16 
 
 It will be seen that the rate necessary in indi- 
 vidual Counties varies ; but the inequalities in a 
 County rate to cover one-half the outlay would be in- 
 finitesimally small compared with the inconsistencies 
 of a "District" rate to cover the whole; and, in 
 Counties where the rate would much exceed the aver- 
 age, it will be usually found that there are local cir- 
 cumstances to justify it — such as where an extra ex- 
 tent of Turnpike leaves less Road in the shape of High- 
 ways, and the rates for the latter are below the average. 
 
 For an example of the inequality of District 
 rating as compared with County rating for Turnpike 
 purposes, take the " fact " of a Midland County, in 
 which the rateable value per mile of Turnpike Road 
 varies from £2,700 in one District to nearly £80,000 
 in another, and without the counter-balancing immu- 
 nity from Highways' rates in the least-favoured Dis- 
 tricts of these two (the charge under that head being 
 also higher than the average) ; and this is by no means 
 an exceptional case ; it will occur in many Counties 
 where (as most frequently happens) the chief " Dis- 
 trict" includes within its area the County Town to 
 which the Roads converge. That which may be true, 
 therefore, in comparing one County with another does 
 not hold good as between the component parts of 
 either — so much in favour of a more extended area 
 of taxation. As to the other moiety of the funds. 
 The increase in the rates of duties which would be 
 required would fall lightly in comparison with Tolls 
 on all but one class — those who now use Turnpikes
 
 17 
 
 and Highways, and either pay no Tolls or rates at all, 
 or, if any, disproportionately little to either. 
 
 A Schedule is appended (No. 3) shewing the 
 slight increase which would be required in the duties 
 on Tollable things: it is manifest that the simplest 
 way would be to collect these in the shape of Assessed 
 Taxes, and so recoup the Exchequer to the extent of 
 its aid; but, if there be any real ground for the 
 objection which has been raised to the Public Purse 
 contributing in any shape, there could be no difficulty 
 in collecting the additional duties through the excise 
 department in each County by Licenses similar to 
 those recently adopted in lieu of the Assessed Taxes 
 on Dogs. 
 
 An Estimate* is also attached, which has been 
 carefully compiled from details of Parliamentary Re- 
 turns, shewing the amount of expenditure required in 
 each County in England under the separate heads 
 '' Maintenance '^ and " Debts;" and shewing, also, the 
 amount of additional County rate in the £ required to 
 raise locally one-half of the whole outlay. By reference 
 to this Table any ratepayer or toUpayer may calculate 
 exactly what would be the practical effect to himself 
 of such a change as that now under consideration. 
 
 A County Roads Board would act as an indepen- 
 dent Court of Appeal on all matters connected with 
 the Roads within the County, and its constitution 
 
 * Appendix, No. 2.
 
 18 
 
 would be a guarantee for the bond fide application of 
 the Government Grant of the funds ; indeed the satis- 
 factory state of repair, or progressive improvement, 
 according to the Chief Surveyor's Reports, would be 
 an antecedent condition to the certificate of the County 
 Board to enable District Boards to obtain their share 
 of the Grant. 
 
 In conclusion, let us revert to our starting point — 
 the present urgency of the question. In these days, 
 when the subject of local taxation is attracting the 
 attention of all classes of ratepayers, it is of serious 
 import that so heavy an additional burden as that of 
 Turnpikes should not be allowed to slide on to the 
 shoulders of an already over- taxed class. If the 
 present system of Tolls be abolished, it must be super- 
 seded by one or other of two systems — either a return 
 to the pre-Turnpike mode of raising the funds by rate 
 exclusively on real property — or, on the other hand, 
 by a comprehensive and equitable measure maintaining 
 the principle of fairness of the Toll freed from the 
 objectionable features which perhaps render it unsuit- 
 able to the present time, and upholding the character 
 of our Eoads by independent and uniform manage- 
 ment. In the hope of conducing to the latter results 
 the foregoing remarks are, with much diffidence, offered. 
 
 February, 1869.
 
 ADDENDA. 
 
 Since the foregoing sketch was in the hands of 
 the printer, the subject of " Local Taxation '^ has 
 been brought prominently before Parliament, and with 
 a result which justifies the expectation that, ere long, 
 there may be a settlement of that question which 
 obviously should precede Turnpike Eeform if, to any 
 extent at all, Eates are to be substituted for Tolls. 
 
 Pending the re- adjustment, then, of the bases of 
 all local burdens, it may serve the necessity of the 
 present moment to point out how the existing system 
 of Tolls may be freed from most (if not all) of its 
 objectionable features as a mode of providing Revenue, 
 and the Mortgage Debts dealt with by means which 
 are strictly within Turnpike resources. 
 
 For instance — firstly, as to the Debt : let each 
 Turnpike Trust in a County elect one member of its 
 governing body to form a Board of County Turnpike 
 Debt Commissioners, who should have power to hear 
 evidence, employ competent assistance for the purpose, 
 and assess and settle the actual value of the several 
 Turnpike Debts on equitable principles. The market 
 price for repayment and the interest paid and pros- 
 pective chance of discharge being the basis of value. 
 The several amounts having been so ascertained may 
 be consolidated and form one Deht^ secured equally 
 upon all the Trusts in the County ; and, for the pur-
 
 20 
 
 poses of liquidation and payment of interest (till 
 other means of providing funds are adopted), the 
 Debt Commissioners should be empowered to require 
 a contribution from each separate Trust (in propor- 
 tion to amount of Toll income), sufficient in the aggre- 
 gate amount to pay the annual interest and a certain 
 instalment of the principal. Those creditors whose 
 mortgages were reduced in nominal value would be 
 compensated by having their security perfected, and 
 the Trusts which might be called upon for a contri- 
 bution to the " Debts " fund larger than their own 
 debt might require, would not be hardly dealt with, 
 looking to the origin of Turnpikes and seeing that the 
 Debts were incurred for the general improvement of 
 the Roads, the economy and convenience of which 
 still remains to the residents of the County ; and the 
 fact of one Trust having, at the present time, less 
 encumbrance than another being mainly owing to 
 accidental circumstances. 
 
 The scale of Tolls on all Eoads in a County 
 should be made uniform, and reduced so that the 
 amount annually raised should not much exceed the 
 necessary expenditure. 
 
 Payment of Toll at any Gate should free from 
 Toll on the same day at any Gate on any Trust within 
 a radius of three miles, or all Gates on the same Trust 
 within a distance of five miles.
 
 21 
 
 Parishes or individuals aggrieved by the position 
 of Toll Gates or the amount of Tolls, should have 
 a right of appeal to the Court of Quarter Sessions 
 (or ? the Consolidated Debt Commissioners) who 
 should have authority to make such order for relief 
 as the case may seem to require. 
 
 Such amendments as these in the existing Laws 
 of Turnpikes would seem to remove the chief grounds 
 of objection to Tolls, until some general measure for 
 their abolition is approved ; and, at the same time, 
 would not interfere with the maintenance of the Roads 
 in the same good order which now characterizes them, 
 — and which, it would be hardly reasonable to expect, 
 if their maintenance was thrown on the Parochial 
 Ratal as at present levied, and without an extension 
 of the area of such taxation.
 
 APPENDIX, No. 1. 
 
 TUEUPIKE ACTS' COm^TJMCE ACT, 1868. 
 
 AN ABSTEACT of the Trusts in each County proposed to be 
 abolished, shewing the present Annual Amount derived 
 from Tolls ; nearly the whole of which will, for the pur- 
 poses of future maintenance, be charged exclusively on 
 " Kateable Property." 
 
 COUNTT. 
 
 Amount of Annual Toll Income. 
 
 Schedule 
 
 No. 3. 
 
 Trusts 
 
 limited to 
 
 continue no 
 
 longer than 
 
 30th June, 
 
 1870. 
 
 Schedule 
 
 No. 4. 
 
 Limited to 
 
 30th June, 
 
 1870. 
 
 Schedule 
 
 No. 5. 
 
 Acts to be 
 
 repealed at 
 
 30th June, 
 
 1870. 
 
 Schedule 
 
 No. 6. 
 
 Acts to be 
 
 repealed at 
 
 30th June, 
 
 1870. 
 
 Totals. 
 
 Bedford 
 
 Berks 
 
 Bucks 
 
 Cambridge . . . 
 
 Chester 
 
 Cumberland . . . 
 Durham ..... 
 
 Derby 
 
 Essex 
 
 Gloucester . . . 
 
 Hants 
 
 Hereford 
 
 Hertford 
 
 Hunts 
 
 Kent , 
 
 Lancaster , 
 
 Leicester 
 
 Lincoln , 
 
 Monmouth , . . . 
 
 Norfolk 
 
 Northampton . . 
 Northumberland 
 Nottingham . . . . 
 
 Oxford 
 
 Eutland 
 
 Somerset ...... 
 
 Stafford 
 
 Suffolk 
 
 Surrey 
 
 Sussex 
 
 Warwick 
 
 Wilts 
 
 Worcester 
 
 York 
 
 £ 607 
 
 £ 984 
 860 
 
 1,381 
 
 1,000 
 
 300 
 
 50 
 
 3,230 
 
 *2*,649 
 
 570 
 
 2,540 
 
 B 555 
 519 
 
 1,327 
 
 1,984 
 230 
 141 
 
 1,670 
 
 £.... 
 
 343 
 
 1,864 
 
 785 
 
 6,585 
 2,793 
 1,356 
 2,923 
 
 450 
 355 
 
 1,521 
 
 Denbigh 
 
 Flint 
 
 5,881 
 5,743 
 1,724 
 2,514 
 1,002 
 5,532 
 4,370 
 
 978 
 2,092 
 1,825 
 1,163 
 
 833 
 
 14,983 
 
 2,102 
 
 281 
 2,363 
 2,896 
 3,162 
 6,000 
 10,987 
 
 676 
 
 1,146 
 
 15,400 
 
 1,250 
 
 500 
 
 288 
 
 837 
 470 
 
 1,694 
 2,323 
 
 3,100 
 
 1,400 
 
 3,506 
 
 780 
 
 450 
 
 465 
 1,426 
 
 946 
 
 1,386 
 
 1,596 
 
 1,895 
 
 3,401 
 
 3,364 
 
 246 
 
 2,020 
 
 1,988 
 
 Totals, £ 93,426 45,458 23,773 19,401 £182,058 
 
 633 
 
 2,220 
 
 2,220 
 
 1,515 
 
 5,934 
 
 980 
 
 £ 2,146 
 1,379 
 1,327 
 3,365 
 4,803 
 441 
 6,233 
 1,355 
 2,540 
 6,585 
 4,764 
 1,711 
 2,923 
 676 
 7,027 
 
 21,608 
 5,786 
 3,960 
 1,002 
 5,532 
 6,887 
 978 
 5,149 
 2,295 
 1,163 
 4,422 
 
 19,526 
 2,102 
 3,682 
 5,727 
 6,242 
 6,697 
 
 13,334 
 
 17,461 
 780 
 450 
 
 In addition to the Trusts abolished in November and December, 1868, by the 
 first and second Schedules. 
 
 '•fef
 
 APPENDIX, No. 2. 
 
 AN ESTIMATE of the Annual Cost of maintaining the Trust 
 Roads in each County, and the amount required for the 
 liquidation of the mortgage debts in 40 years. 
 
 County of 
 
 Bedford 
 
 Berks 
 
 Bucks 
 
 Cambridge . . . 
 
 Chester 
 
 Cornwall 
 
 Cumberland . . . 
 
 Derby 
 
 Devon 
 
 Dorset 
 
 Durham 
 
 Essex 
 
 Gloucester 
 
 Hants 
 
 Hereford 
 
 Hertford 
 
 Huntingdon . . . 
 
 Kent 
 
 Lancaster 
 
 Leicester 
 
 Lincoln 
 
 Middlesex 
 
 Monmouth . . . 
 
 :Nrorfolk 
 
 Northampton . 
 Northumberland 
 Nottingham . . . 
 
 Oxford 
 
 Rutland 
 
 Salop 
 
 Somerset 
 
 Stafford 
 
 Suffolk 
 
 Surrey 
 
 Sussex 
 
 Warwick 
 
 "Westmoreland . 
 
 Wilts' 
 
 Worcester 
 
 York 
 
 Average 
 
 annual cost of 
 
 maiutaining 
 
 the present 
 
 Turnpike 
 
 Roads. 
 
 £ 
 
 3,750 
 
 5,800 
 
 6,800 
 
 5,900 
 
 19,200 
 
 10,200 
 
 7,000 
 
 17,900 
 
 15,000 
 
 7,200 
 
 15,800 
 
 15,400 
 
 30,500 
 
 14,000 
 
 10,700 
 
 8,000 
 
 3,700 
 
 20,000 
 
 52,500 
 
 10,600 
 
 13,100 
 
 32,000 
 
 6,400 
 
 8,200 
 
 15,200 
 
 9,200 
 
 6,400 
 
 9,100 
 
 1,750 
 
 12,900 
 
 22,500 
 
 30,600 
 
 3,700 
 
 6,500 
 
 15,400 
 
 15,000 
 
 1,500 
 
 15,200 
 
 22,500 
 
 61,500 
 
 £588,600 
 
 Estimated 
 annual instal 
 
 ment to 
 
 liquidate value 
 
 of Debt and 
 
 interest in 40 
 
 years. 
 
 £ 
 
 340 
 1,100 
 
 370 
 
 500 
 3,500 
 3,300 
 2,200 
 5,000 
 15,000 
 4,700 
 2,100 
 nil. 
 5,800 
 2,800 
 
 800 
 
 750 
 
 380 
 
 4,200 
 
 12,000 
 
 950 
 1,400 
 1,300 
 1,700 
 
 480 
 2,000 
 2,600 
 1,800 
 2,400 
 
 130 
 2,800 
 5,400 
 4,500 
 
 500 
 1,400 
 7,000 
 1,350 
 1,000 
 2,000 
 1,000 
 19,000 
 
 £125,550 
 
 Total 
 annual charge 
 
 for 
 
 maintenance 
 
 and Debt. 
 
 £ 
 
 4,090 
 
 6,900 
 
 7,170 
 
 6,400 
 
 22,700 
 
 13,500 
 
 9,200 
 
 22,900 
 
 30,000 
 
 11,900 
 
 17,900 
 
 15,400 
 
 36,300 
 
 16,800 
 
 11,500 
 
 8,750 
 
 4,080 
 
 24,20(J 
 
 64,500 
 
 11,550 
 
 14,500 
 
 33,300 
 
 8,100 
 
 8,680 
 
 17,200 
 
 11,800 
 
 8,200 
 
 11,500 
 
 1,780 
 
 15,700 
 
 27,900 
 
 35,100 
 
 4,200 
 
 7,900 
 
 22,400 
 
 16,350 
 
 2,500 
 
 17,200 
 
 23,500 
 
 80,500 
 
 £714,150 
 
 Eate in 
 
 the^ 
 required 
 to raise 
 one-half 
 annual 
 charges. 
 
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