I am grateful to Mr. Brown for quoting enough of my correspondence to necessitate my writing rather little at this point. A great deal of research done on the American states suggests that such variables as party control of legislatures do not explain variations in spending very well. In Britain the assumption is frequently made that each local authority has so many unique features that to attempt to make broad-scale comparisons is either useless or impossible. My article was written to suggest that neither of these notions should be applied uncritically, at least to some services provided by English and Welsh county boroughs.