As ownership furnished the ordinary qualification for franchise in the counties, so in the boroughs, occupation, actual or constructive, was the basis of the suffrage. While however, in the counties no provision was made for ascertaining the true value or bona fide rent which was to qualify for the franchise; in the boroughs, assessment to the taxes was embodied with the condition of value, and actual payment was super-added.
In counties, ownership was the standard qualification for franchise; in boroughs, occupation, either actual or constructive, served as the basis of suffrage. However, counties lacked a mechanism to determine the true value or genuine rent required for franchise; boroughs, on the other hand, incorporated tax assessment with the condition of value and demanded actual payment.