ture incurred in such county in the execution of this Act and
not otherwise, and no part of such assessment levied within
the remaining parts of such county must be expended for the
management, maintenance, and repair of highways within such
district. § 18.
All assessments leviable for the maintenance of highways
within a county or burgh cease and determine at the date of
the abolition of tolls, statute-labour, causeway-mail, &c., in
such county or burgh. § 33.
Power to magistrates and council of any burgh in which
causeway-mail abolished by this Act to levy from occupiers of
lands and heritages within such burgh a rate or rates by way
of assessment in lieu thereof. § 34.
Until the said fifteenth day of May, or twenty-sixth day of
May, or first day of June, as the case may be, the tolls and
revenues of each of the roads now maintained as turnpike
roads, and all assessments now leviable for the maintenance
of highways within a county, must respectively be received
and applied by the trustees to the several purposes to which
they are respectively applicable under the existing Acts re-
lating thereto. § 35.
The roads, highways, and bridges on the list of highways to
be made up by the board, and no other, must be maintained and
repaired out of the assessments levied under this Act. § 41.
In counties having local Acts under which tolls and statute-
labour have been abolished or are not exigible, and the assess-
ments for the maintenance and repair of the roads and bridges
therein are payable one-half by the proprietor and the other
half by the tenant or occupier of the lands and heritages on
which the same are imposed, but the rates at which such
assessments may be imposed are limited to a maximum, it is
lawful for the trustees of such counties, notwithstanding any-
thing in such local Acts contained, to increase the rates beyond
those specified in such local Acts, if found necessary or expedi-
ent so to do, for the purpose of effectually carrying out the
provisions of the said local Acts. § 103.
The amount required for the management, maintenance,
and repair of highways within each district respectively, or,
in the option of the trustees, within the several parishes con-
stituting such district, along with a proportion of the general
expenses of executing this Act, as allocated by the trustees
in the manner provided, must be levied by the trustees by
an assessment to be imposed at a uniform rate on all lands
and heritages within such district, or, in the option of the
trustees, within each of the parishes constituting such dis-
trict as aforesaid; and such assessment must be paid, one-
half by the proprietor and the other half by the tenant
or occupier of the lands and heritages on which the same
is imposed, except in the case of lands and heritages en-
tered in the valuation roll as of the annual value of four
pounds or under, in which case the whole of the assessment
imposed on such lands and heritages may, in the option of
the trustees, be levied from and paid by the proprietor, who
is entitled to recover the half thereof from the tenant or occu-
pier; provided, that outgoing tenants or occupiers, removing
from lands and heritages during the currency of the year for
which such assessments have been imposed, have a right of
relief against the incoming tenants or occupiers for the pro-
portion of the assessment applicable to the period of the year
remaining unexpired at their removal.
Where a county is not divided into districts the assess-
ments by this section authorised must be imposed upon the
whole lands and heritages within the county, in the same
manner and subject to the same conditions in and under which
they are authorised to be imposed upon the lands and heritages
within a district. § 52.
The amount required for carrying out the provisions of this
Act within any burgh or by the local authority thereof where
there is no rate or assessment now levied wholly or partly for
the maintenance and repair of streets or roads within the
same, must be levied by the burgh local authority, at such
rates as may be necessary for the purpose, by an assessment
to be imposed and levied on all lands and heritages within
the burgh; and such assessment must be paid, except as
otherwise expressly provided, one half by the proprietor and
the other half by the tenant or occupier of the lands and
heritages on which such assessments are imposed, unless
where the name of the tenant or occupier is not set forth in
the valuation roll, in which case the whole of the assessment
imposed on such lands and heritages may be levied from and
paid by the proprietor, who is entitled to recover the half
thereof from the tenant or occupier. § 54.
Where in any burgh at the time of the commencement of
this Act the management and control of the streets and roads
within the same, and the power to levy any rates or assess-
ments wholly or partly in respect thereof, is vested in the
burgh local authority, in virtue of any general or local Act
of Parliament, it is lawful to continue to impose and levy
such rates or assessments, and the amount required for carry-
ing out the provisions of this Act within such burgh, or by the
local authority thereof, must be included in the sums for pay-
ment of which such rates or assessments may be imposed and
levied Provided that such rates and assessments if limited to
a maximum may be raised above such maximum, but only to
an extent sufficient to produce the amount required for exe-
cuting this Act as aforesaid: Provided also, that such burgh
local authority may, at any meeting called for the purpose,
on not less than one month's notice, by special advertisement,
pass a resolution that such rates and assessments shall, from
and after a date to be fixed in the resolution, thenceforth cease
to be levied in respect of such streets and roads; and in the
event of such resolution being carried by a majority of votes,
the maintenance and repair of the streets and roads, and all
expenses connected therewith and with the carrying out the
provisions of this Act, must, from and after such date, be pro-
vided for by an assessment within the burgh to be imposed
and levied and to be payable as provided in the immediately
preceding section, except as otherwise provided. § 55.
See also, Causeway-mail; also, Insular District; also,
Highways; also, Tolls.
For new Roads and Bridges.
The
expense of construction of a new road or bridge, so far
as payable by the board, must be raised by assessment to be
imposed and levied as the trustees may determine: such
assessment not to extend over a longer period than fifty
years, and to be levied from and paid by the proprietors of
lands and heritages within the county or district. No assess-
ment for the construction of a new road or bridge in an insular
district must be levied on any other part of the county, nor
must any assessment be levied on such district for the expense
of such construction in any other part of the county. § 58.
The assessments for paying or providing for the expense of
construction of new streets, roads, or bridges wholly or partly
within a burgh must be levied in the same manner as the
assessments for maintaining and repairing streets within the
burgh. § 58.
See also, Construction of New Roads and Bridges.
The debts of each road trust when valued and allocated as
provided in sections (60-67) sixty to sixty-seven of Act form
charges against the trustees and local authorities of the several
counties or burghs respectively, and the assessments imposed
for payment thereof and the interest thereon. § 68.
Power to road authorities to impose and levy annually an
assessment for payment of interest of debts remaining unpaid
chargeable against the county for the current year, for which
certificates of debt have been granted. § 71.
After a resolution to pay the debts has been adopted by the
trustees of any county, such trustees must impose and levy
annually an assessment on the whole lands and heritages
within the county as appearing on the valuation roll; and
after such resolution has been adopted by the local authority
of any burgh, the said local authority must impose and levy
annually an assessment upon the whole lands and heritages
within the burgh appearing on the valuation roll; and such
assessment must be imposed and levied in the county or burgh
respectively at such rates as shall be sufficient to provide a
sum equal to not less than one fiftieth part of the total debt
valued and allocated on such county or burgh respectively,
and also the yearly interest on such debt, or the balance
thereof from time to time remaining due, at a rate not ex-
ceeding five pounds per centum per annum.
All assessments for payment of debt and interest thereon
are payable by proprietors only. § 74.
The provision respecting detached parts of a county does.
not subject proprietors of lands and heritages within such
parts to assessment for road debts affecting the county or
counties by which they are surrounded; but only for assess-
ments for road debts affecting the county of which such
detached part was originally a part. § 40.
Power to road authorities to borrow on the security of
assessments. § 75.
Road authorities granting assignations in security of moneys
borrowed on assessments to be levied under the Act for pay-
ment of debts must annually make payment to creditors out
of the assessments, of interest at a rate not exceeding 5 per
cent, and also such farther sum as will extinguish the same
within the currency of the assessments: and are required to
keep accounts of all receipts and payments in respect of such,
in books separate from other accounts. § 76.
Provision for protection of lenders on security of assess-
ments. § 77.
Power to road authorities to pay off loans and to borrow
money for that
purpose, provided that all moneys so borrowed
shall be repaid within a period not exceeding 50 years from
the time when the assessment for the extinction of debt was
first imposed under the provisions of the Act. § 78.
All assessments under this Act are deemed and taken to be
for the year from fifteenth May preceding the date of imposing
the same, and must, subject to certain provisions, be imposed
according to the valuation of the lands and heritages in the
valuation roll in force for the year in which such assessment
is imposed, and the same must be made payable on or before
a day to be fixed at the time of imposing the same, not earlier
than first November and not later than first February then
next ensuing. § 82.
All assessments imposed by the trustees under the pro-
visions of this Act may be levied and collected by the county
road collector, or such other person or persons as the trustees
may from time to time appoint; and the trustees, if they see
fit, may require the commissioners of supply of the county to
collect the assessments upon lands and heritages imposed by
the trustees under the provisions of this Act, and the com-
missioners of supply of the county must cause all such assess-
ments to be levied and collected, when required to do so by
the trustees, who are liable for and must pay the whole neces-
sary expenses attending such collection. § 83.
Provision as to appeals against improper assessment.
$ 84.
Power to recover assessments imposed by trustees. § 85.
The local authority of any burgh, in the imposing, levying,
and recovering of the assessments authorised by this Act,
possess the whole powers, rights, and remedies in force for
the time being within such burgh with reference to the im-
posing, levying, and recovering of the police assessment, or
if there be no police assessment, any other assessment or rate
levied by the local authority within such burgh; and the
assessments authorised by this Act are subject to like ex-
emptions and restrictions as are applicable to the said police
assessment or other assessment or rate, and may be collected
either separately or along therewith. The whole amount of
the assessments authorised by this Act may be levied on and
recovered from the tenant or occupier, who, on payment and
on production of a receipt therefor by the collector, is entitled
to deduct one half of the amount, or in the case of assessments
for payment of debt and interest thereon the whole amount
thereof, from the rent payable to the proprietor; and all such
assessments are, in the case of bankruptcy or insolvency, pre-
ferable to all debts of a private nature due by the persons
assessed; but it is lawful for the local authority to relieve
from assessment the occupiers of lands or heritages under the
annual value of £4 as appearing on the valuation roll, on the
ground of poverty. § 86.
Power to local authority of burgh to apply certain funds to
maintenance and repair of highways, in lieu of assessments
imposed under this Act. § 87.
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