_Sections 66, 67, 68, 69, 70._—Existing surveys and valuations may be used, but if these are not deemed sufficient, the guardians may cause new ones to be made. All proprietors of tolls and profits liable to be rated are to keep accounts thereof, which the guardians are to have liberty to inspect. The commissioners may direct the cost of any survey and valuation to be defrayed by a separate rate, or by a charge upon the poor-rate, as they see fit. Twenty-one days’ notice to the ratepayers for inspecting the valuation is to be given before making a rate, copies of which may be taken at all reasonable times. _Sections 71, 72, 73._—The poor-rate is to be paid by the occupiers, but in cases where the property is rated at less than 5_l._ and where the parties have agreed thereto, the lessor may be rated instead. County-cess collectors may be appointed to collect the poor-rate on giving security and being approved by the commissioners—failing in which the rate may be collected by any other officer appointed for the purpose with like approval. _Sections 74, 75, 76, 77._—Every occupier may deduct half the poundage rate paid by him, from the rent payable to the owner; and where any person so receiving rent, shall also pay a rent in respect of the same property, he will be entitled to deduct from such rent a sum proportionate to what was deducted from the rent he received. The entire rate is to be deducted from tithe; and all agreements to forego the deduction of rate are declared void. _Sections 78, 79._—If a rate is not paid within two months after it has been made, the guardians may levy the same by distress, or sue for such rate by civil bill. The receipt for poor-rate is in all cases to be accepted by persons entitled to receive rent or tithe, in lieu of such sum as the person tendering the receipt is entitled to deduct from such rent or tithe. But no deduction is to be made from any rent-charge or terminable annuity. _Sections 80, 81._—Every occupier paying rate, and every receiver of rent from which a deduction has been made on account of rate, and every owner of tithe, is to be deemed a ratepayer; and at the election of guardians in any union, every ratepayer is entitled to vote[85] according to the following scale— Where the annual value of the property rated shall not amount to 20_l._ One vote. Where it amounts to 20_l._ and not to 50_l._ Two votes. ” to 50_l._ and not to 100_l._ Three votes. ” to 100_l._ and not to 150_l._ Four votes. ” to 150_l._ and not to 200_l._ Five votes. ” to 200_l._ and upwards Six votes.