Allchin v Coulthard (Treasurer of the County Borough of South Shields By the South Shields Corporation Act 1935, s 112, all the receipts of the borough were carried into the general rate fund, out of which all its liabilities were discharged. Section 113 of that Act required the corporation to keep separate accounts for its various undertakings, and ss 114 and 115 of the same Act enabled the corporation to apply from the rate fund to specified purposes in connection with its undertakings a sum not exceeding the excess revenue, if any, earned by that undertaking.