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Applotment to be made by County Treasurer.
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III. Such Applotment shall be made by the Treasurer of each County, anything in the Act of the Sixth and Seventh William the Fourth, Chapter One hundred and sixteen, or the Act of the Seventh and Eighth Victoria, Chapter One hundred and six, or any Act amending the said Acts or either of them, to the contrary notwithstanding, and shall be entered in a Book signed by such Treasurer, and by him kept open in his Office at all reasonable Times for public Inspection; and in making such Applotment by such Poundage Rate it shall not be necessary to take into account any smaller Fraction than the One Fourth of a Penny in the Pound; and wherever it should occur that the Poundage Rate has to be applotted on a less Amount of Value than One Pound, it shall not be necessary to take into account any smaller Amount of Value than One Eighth of a Pound; and no Rate or Assessment so made or applotted shall be vitiated or affected by reason of any Excess, Deficiency, or Difference between any Sum or Sums authorized to be applotted or raised and the Sum or Sums actually applotted, provided that the same shall have arisen from such Fraction of One Fourth of a Penny, or from no smaller Value than One Eighth of a Pound being rated.
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