Victorian parish financial accounts relating to Wingham Highways District, Kent, comprising ten General Annual Statements [1863, 1865 to 1873], a Statement of Receipts and Expenditure [1864], and a Financial Statement, 1879.

The twelve items are in fair condition, on lightly-aged paper, folded into packets, with all texts clear and complete. The first of the General Annual Statements, that for '1863 & 64', is representative. Its two pages are on one side each of two landscape sheets of grey paper, both 67 x 42 cm. Both are printed forms, with columns in red, headed '25th & 26th of Victoria, Cap. 61 GENERAL STATEMENTS of RECEIPTS and EXPENDITURE on Account of the HIGHWAYS of each Parish, Township &c. in the district of [Wingham] in the County of [Kent] for the year ending 25th March, 1864, as audited by the Highway Board for such District. transmitted by [R. Joyner Emmerson] Clerk to the Highway Board. Residing at [Sandwich] Signed by [Jno: Collett] Chairman.' Under the column 'NAMES OF PARISHES, &c.' are fifty-three entries, with the 'Length of Highways' given for each in miles and furlongs. The section 'RECEIPTS' is made up of columns for 'Cash Balance in hand from last Account', 'Rates or Assessments', 'From Turnpike Trusts', 'Other Receipts' and 'TOTAL RECEIPTS'. The section 'EXPENDITURES' is made up of columns for 'Cash Balance Overspent on last Account', 'Manual Labour', 'Team Labour', 'Materials', 'Tradesmen's Bills', 'Salaries and Establishment Charges', 'To Turnpike Trusts', 'Other Payments' and 'TOTAL EXPENDITURE'. A final section, 'Cash Balance, March, 1864', has columns for 'In Hand' and 'Overspent'. The statement for 1866 is wholly printed, the others being in manuscript. The last statement, 1873, is accompanied by a form of 'HIGHWAY BOARD RETURNS', filled in and signed by Emmerson, 12 March 1874, and a printed circular from John Lambert, Local Government Board, Whitehall, 18 December 1873 (both 8vo, 1 p). The Financial Statement for 1879, on two pages of two large leaves, presents the same information as the earlier statements in a different form. It is signed by Chairman J. Bridges Plumptre and District Auditor George Gibson, with covering set of figures (4to, 1 p) on printed form headed 'WINGHAM HIGHWAY DISTRICT'. The last item in the collection is docketed '25th. March 1864 | 31st. Decr. 1864 | Wingham Hway Distr | Statement of Receipts & Expenditure | Jany /65 | per Copy | Emmerson | Clerk'. It would appear to be an interim account. It is set out like the run of statements, and would appear to be an interim account.