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Part V.
FINANCIAL.
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Expenses of Urban Authority.
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Expenses of urban sanitary authority.
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226. All expenses incurred or payable by an urban sanitary authority in the execution of this Act and not otherwise provided for shall be defrayed as follows; (that is to say)
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(1.) In the case of the council of a borough, out of the borough fund or borough rate:
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(2.) In the case of an urban sanitary authority being commissioners under any of the Acts specified in the first column of the table contained in section four of this Act, or under any local Act, out of any rate leviable by them as such commissioners throughout the whole of their district:
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Provided that, where any such rate shall be made and levied by any corporation, commissioners, or persons becoming, at any time after the passing of this Act, an urban sanitary authority, all lands used as arable, meadow, or pasture ground only, or as woodlands, or market gardens or nursery grounds, and all lands covered with water and used as a canal, and any towing-path to the same, and all lands used as a railway constructed under the powers of any Act of Parliament for public conveyance, shall be assessed and liable in the proportion of one fourth part only of the net annual value of such lands respectively:
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Provided also, that where an urban sanitary authority had before the passing of this Act power to levy throughout the whole of its district a rate or rates for paving, sewering, or other sanitary purposes, all expenses incurred by such authority in the performance of its duties under this Act shall be defrayed out of such rate or rates, except where at the time of the passing of this Act any such expenses were chargeable upon the borough fund or borough rate, in which case such expenses shall continue so chargeable: Provided also, that if application be made to the Local Government Board whereby it shall be alleged that it would be inequitable or inconvenient in the district of any urban sanitary authority that the said expenses should be borne as last aforesaid, the said Board may, after inquiry, by order under seal, alter the incidence of such charge in respect of the whole or such part of the expenditure referred to, as to them shall appear to be fair and equitable. Any urban authority possessed of revenues of any kind not derived from rates may devote the surplus thereof, after the payment of other sums properly chargeable upon such revenues, to the purposes of this Act.
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