It is scarcely necessary to point out what an immense amount of responsible work this involves. First, a separate account of all the labour and materials employed on the street must be most carefully kept and totalled at the end of the work, with such additional sum for supervision, &c., as the urban authority may think necessary.[151] The exact length of each property “fronting, adjoining or abutting” on the street, must be most carefully measured. A proportionate sum has then to be calculated for each of these, and this sum is often complicated by cross roads, cul-de-sacs, narrow passages, strips of land intervening between the street and the properties, and many other perplexing intricacies, in addition to those persons who are legally exempted from any payment under the following clause of the Public Health Act 1875: “The incumbent or minister of any church, chapel, or place appropriated to public religious worship, which is now by law exempt from rates for the relief of the poor, shall not be liable to any expenses under the last preceding section as the owner or occupier of such church, chapel, or place, or of any churchyard or burial ground attached thereto, nor shall any such expenses be deemed to be a charge on such church, chapel or other place, or on such churchyard or burial ground . . .” (38 & 39 Vic. c. 55, s. 151.). The town surveyor, having ascertained what is the amount of the sum due from each owner, shall proceed to fill in the amount upon a form a specimen of which is now given: _To the Owner of certain premises fronting, adjoining or abutting upon a certain street called          in the parish of          in the borough of          in the county of         _ Whereas the mayor, aldermen and burgesses of the urban sanitary authority for the said         , by a notice in writing pursuant to the statute in that behalf made and provided, dated the        day of       , 18  , required you being the owner of certain premises fronting, adjoining or abutting upon a street or highway called         , within the said          (and not being a street or highway repairable by the inhabitants at large) to level, pave, metal, channel and make good the said street or highway within the time and in the manner specified in the said notice, and according to the plans and sections deposited at the office of the surveyor to the said urban sanitary authority at         : And whereas the said notice not having been complied with by you within the time limited by the said notice, the said urban sanitary authority have executed the works mentioned or referred to therein: And whereas the expenses incurred by the said urban sanitary authority in levelling, paving, metalling, channelling and making good the said street, amount to          pounds        shillings and        pence: