Study title

The data contain town financial accounts reported in the "Local Taxation Returns" report to Parliament, for the years 1872-1910. The accounts disaggregate sources of revenue, types of spending, and loans outstanding annually. The dataset covers more than 1,000 towns that were categorized as "urban sanitary authorities", identifying spending on important sanitation public goods such as sewers and water supply. In addition, it includes separate accounts for the councils of County Boroughs and Municipal Boroughs, including spending on other urban infrastructure, and revenues from municipal trading accounts from tramways, gas, and electricity supply.