b'(c)for any grant of a right to put an additional inscription on such a tombstone or other memorial. In determining the fees to be charged, the local authority should take into account any expenses incurred by a parish or community council or parish meeting as stated in para 6 of Schedule 26 to the Local Government Act 1972. By way of para 15(3) of the Local Authorities Cemeteries Order 1977, the local authority is required to keep a table showing the matters where fees or other charges are payable to them, and the amount of such fee or charge. In addition, the table should be made available for inspection by the public at all reasonable times. Local Authorities may also charge fees for the burning of human remains in any crematorium provided by them. This charging power is by way of section 9 of the Cremation Act 1902.These fees and any other expenses properly incurred in, or in connection with, the cremation of a deceased person, shall be deemed to be part of the funeral expenses of the deceased. The Cremation Act 1902 at s12 further states that the fee charged may be fixed in respect of a burial service before, at or after cremation. If, however, no fee is fixed, the fee, if any, fixed in respect of a burial service shall apply. Section 50(4) of the National Assistance Act 1948 (as amended) permits an authority to recover from the estate of a deceased person, for whom it was responsible, expenses incurred in burying and cremating the body of such person if there are no relatives or no steps have been taken to dispose of the body. Animal health 17.11 It has often been said about people on this island that we are a nation of animal lovers. However, the number of statutes dealing with the protection of animals would tend to suggest otherwise. Under section 1 of the Performing Animals (Regulation) Act 1925, a local authority (meaning the Common Council of the City of London and any London borough and any district) is under a duty to keep a register recording any person who exhibits or trains animals upon payment of such fee as appears to the local authority to be appropriate. Any person who exhibits or trains animals must be registered under the Act unless he is a person who is prohibited from being so registered by an order of the court. Under section 1(8) of the 1925 Act, a local authority may charge such fees as appear to it to be appropriate for inspection of the register, taking copies thereof, making extracts there from or for inspection of copies of certificates of registration issued by it. The Pet Animals Act 1951 regulates the licensing of pet shops and every local authority (meaning district councils, the Common Council of the City of London, the London boroughs and, in Scotland, the council of any island area or district) may, on application to it for a pet shop licence by a person who is not for the time being disqualified from keeping a pet shop and on payment of such fee as may be determined by the local authority, grant a licence to that person to keep a pet shop at such premises in its area as may be specified in the application and subject to compliance with conditions in the licence. 174'