XXIV. And be it further enacted, That in case any Person who shall be rated or assessed, or subject or liable to the Payment of any Rate or Assessment by virtue of this Act, shall refuse or neglect to pay any such Rate or Assessment to any Collector to be appointed as aforesaid, for the Space of Ten Days after personal Demand thereof made, or Demand in Writing left at the usual or last Place of Abode of such Person, it shall be lawful for any Justice of the Peace for the County of _Middlesex_, upon Proof made upon Oath of such Demand and Nonpayment, by Warrant under his Hand and Seal, to authorize and direct the said Collector to levy such Rate or Money so in Arrear, together with the Costs and Charges attending the same, to be ascertained by such Justice, by Distress and Sale of the Goods and Chattels of the Person so refusing or neglecting to pay as aforesaid, rendering the Overplus (if any) to the Owner of such Goods and Chattels, on Demand. Landlords to bear so much of the Rate as shall exceed 2_s._ XXV. Provided always, and be it further enacted, That whenever the said Rates or Assessments shall in any Year exceed Two Shillings in the Pound of the annual Value of the said Houses and other Buildings, and the Gardens and Yards thereunto belonging, or held therewith as aforesaid, so much of the said Rates or Assessments as shall exceed Two Shillings in the Pound of the annual Value of such of the said Houses and other Buildings, Gardens, and Yards, as shall be occupied by Tenants at Rack Rent, or at the full improved annual Value, shall be borne by their respective Landlords, and such respective Tenants shall and may, and are hereby authorized to deduct and retain the same out of their respective Rents, and their Landlords are hereby required to allow such Deduction. Commissioners may borrow Money, and assign the Rates as a Security. XXVI. And, for the more speedy raising Money for the Purposes of this Act, be it further enacted, That it shall be lawful for the said Commissioners, and they are hereby empowered from Time to Time to borrow and take up at Interest any Sum or Sums of Money upon the Credit of the Rates or Assessments herein before granted, and by Writing under their Hands and Seals to mortgage or assign over the said Rates or Assessments, to the Person or Persons who shall advance or lend such Money, or his or their Trustee or Trustees, as a Security for the Money so to be borrowed, together with the Interest for the same; and every such Assignment shall be in the Words or to the Effect following, (_videlicet_). Form of Assignment.