The headquarters of the Salvation Army are in Queen Victoria Street, City. There are numerous foreign churches, among which may be mentioned the French Protestant churches in Monmouth Road, Bayswater and Soho Square; the Greek church of St Sophia, Moscow Road, Bayswater; and the German Evangelical church in Montpelier Place, Brompton Road, opened in 1904. (O. J. R. H.)

In addition to the provisions that have been mentioned above (Section VlI.), the London Government Act 1899 simplified administration in two respects. The duties of overseers in London had been performed by most diverse bodies. In some parishes overseers were appointed in the ordinary manner; in others the vestry, by local acts and by orders under the Local Government Act 1894, was appointed to act as, or empowered to appoint, overseers, whilst in Chelsea the guardians acted as overseers. The act of 1899 swept away all these distinctions, and constituted the new borough councils in ever case the overseers for every parish within their respective boroughs, except that the town clerk of each borough performs the duties of overseers with respect to the registration of electors 1 Again, with regard to rates, there were in all cases three different rates leviable in each parish—the poor rate, the general rate and the sewers rate-whilst in many parishes in addition there was a separate lighting rate. From the sewers rate and lighting rate, land, as opposed to buildings, was entitled to certain exemptions. Under the act of 1899 all these rates are consolidated into a single rate, called the general rate, which is assessed, made, collected and levied as the poor rate, -but the interests of persons previously entitled to exemptions are safeguarded. Further, every precept sent by an authority in London for the purpose of obtaining money (these authorities include the London County Council, the receiver of the Metropolitan Police, the Central Unemployed Body and the Boards of Guardians) which has ultimately to be raised out of a rate within a borough is sent direct to the council of the borough instead of filtering through other authorities before reaching the overseers. 1 Over 200 local acts were repealed by schemes made under the The only exceptions to this rule are: (1) precepts issued by the local government board for raising the sums to be contributed to the metropolitan common poor fund; and (2) precepts issued by poor law authorities representing two or more poor-law unions; in both these cases the precept has of necessity to be first sent to the guardians. The metropolitan borough councils make one general rate, which includes the amount necessary to meet their own expenditure, as well as to meet the demands of the various precepting authorities. There was thus raised in the year 1906-1907 a sum of £15,393,956 (in 1898-1899 the amount was £10,401,441); of this 11,012,424 was for central rates, which was subdivided into 7,930,275 for county services and £3,082,149 for local services, leaving a balance of £4,38I, S32, strictly local rates. The total local expenditure of London for the year 1906-1907 was £24,703,087 (in 1898-1899 it was only £14,768,757), the balance of £9,761,734 being made up by receipts-in-aid and imperial subventions. This expenditure was divided among the following bodies: London County Council ..... { 9,491,271 Metropolitan Borough Councils 5,009,982 Boards of Guardians 3,587,429

Metropolitan Water Board 2,318,618

Metropolitan Police 1,903,441

City Corporation 1,270,406

Metropolitan Asylums Board 934,463

Central (Unemployed) Body 141,284

Overseers-City of London .... 34,757

Market Trustees (Southwark) .... 10,680 Local Government Board-Common Poor Fund 756 £24»703»087

The total expenditure was equal to a rate in the pound of 1 Is. 4-4d.; the actual amount raised in rates was equivalent to a rate of 7s. 1-od., receipts-in-aid were equivalent to a rate of 3s. 2»5d., and imperial subventions to a rate of IS. 3~4d. Practically the whole amount contributed towards the support of public local expenditure, and a considerable amount of that contributed to public national expenditure is based on the estimated annual value of the immovable property situated within the county of London, which in 1876 was £23,240,070; in 1886 £30,716,719; in 1896 £35,793,672; and act of 1899. in 1909 £44,666,651. The produce of a. penny rate was, in the (1) Rate and Debt Accounts.

Estimated Income. Estimated Expenditure. Balances ....... £967,740 Debt (including management) £3,905,135 Recei ts in aid of expenditure (local taxation licences Grants (mostly guardians) 645,913 and)estate duty, beer and spirit duties, &c.) 513,541 Pensions .... 75,665 Government grants in aid of education 5 1,515,663 Establishment charges 232,045 Interest on loans advanced to local authorities, &c 586,065 Iudicial expenses. . 52,515 Rents, &c ......... 427,767 Services-Contributions from revenue-producing undertakings Main drainage. £295,650 for interest and repayment of debt 685,948 Fire brigade 263,575 Miscellaneous ..... .. 3,633 Parks and open spaces 140,715 Rate contributions- Bridges, tunnels, ferry 49,925 General, for other than education 2,698,610 Embankments 14,940 For education . . 3,675,694 Pauper lunatics 78,870 Special .. . . 407,946 Inebriates Acts 14,045 Coroners . . 30,925

Weights and measures 14,830

Gas testing 13,785

Building Acts 25,595

Diseases of Animals Acts 19,260

Miscellaneous 63,060

£1,025,175

Education .4,837,442

Steamboats . . 14,805

Works Dept .. 12,100 5,889,522

Parliamentary expenses 22,675

Miscellaneous 6,214

Total expenditure 10,829,684

Balances 652,923

£II,432,607 £II,482,607

(2) Revenue Producing Undertakings.

Estimated Inwme- ' Estimated Expenditure. B3.lal'ICCS . . ... £4,055 Working expenses-Receipts* Working class dwellings . £56,060

Working class dwellings £173,443 Tramways . . 1,318,620 Tramways ....— 2,089,955 Small Holdings and Allotments 621 Small Holdings and Allotments 410 Parks boating . 2,965 £1,378,266 Parks boating . 5,100 2,268,908 Renewals . . . 163,828 Transfers .. . - 6,2 14 Reserve . ... 44,557 Interest on and repayment of debts 685,946 Transfer in relief of rates (parks boating) 2,000 Balances . 4,580

£2»279»177 £2»279»l77