Stuart Stone
It looks like it could tie in with this one from the UK:
http://www.legislation.gov.uk/ukpga/Vict/51-52/41 Local Government Act 1888 c.41 (Regnal . 51 & 52 VICT)- Part V- Proceedings of Councils and Committees: Section 79: Incorporation of County Council Subsection(2)-
(2)All duties and liabilities of the inhabitants of a county shall become and be duties and liabilities of the council of such county.
The expression �liabilities� includes liability to any proceeding for enforcing any duty or for punishing the breach of any duty, and includes all debts and liabilities to which any authority are or would but for this Act be liable or subject to, whether accrued due at the date of the transfer or subsequently accruing, and includes any obligation to carry or apply any money to any sinking fund or to any particular purpose:
The expression �powers, duties, and liabilities,� includes all powers, duties, and liabilities conferred or imposed by or arising under any local and personal Act