Where the occupier is also the owner, he will be entitled to double the above number of votes; and where the net annual value of the property rated exceeds the rent paid by the occupier, he is in addition to his votes as occupier, to be entitled to vote for such excess as if it were rent received by him. _Sections 82, 83, 84, 85._—Where two or more ratepayers are jointly liable, each is to be entitled to vote according to the proportion borne by him, but one may claim to vote for the whole. The votes are to be given in writing in such manner as the commissioners may direct, and the majority returned in each electoral division is to be binding on such division. Votes may be given by proxy, but no occupier can vote unless all rates assessed upon him of six months’ standing be first paid. _Sections 86, 87, 88._—The members of a corporation or joint-stock company are not entitled to vote, but their officers may do so if duly authorised by the governing body. Where a rate has not been made, the cess-payers are to form a constituency for electing guardians, with the same proportion of votes as is prescribed for ratepayers, each shilling of county cess to be reckoned as one pound of annual value. The commissioners are to appoint a returning officer, and prescribe the duties to be performed by him in the election of guardians. _Sections 89, 90, 91._—The guardians may with consent of the commissioners borrow money for purchasing and providing a workhouse, either from the Exchequer Bill Loan Commissioners, or any persons willing to advance the same on security of the rates. The money so borrowed is to be repaid in twenty years by annual instalments, together with the interest accruing thereon. The securities for money so advanced to a union may be transferred or assigned on notice thereof being given to the guardians. _Sections 92, 93._—Contracts made by the guardians are not valid, unless conformable to the rules of the commissioners; and no guardian, paid officer, warden or other person engaged in collecting the rates, or in the management of the union, is either directly or indirectly to furnish supplies of any kind for the use of the union, under penalty of 100_l._ with full costs of suit to any person who shall sue for the same.