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Arrears to be re-assessed.
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CXCVII. And be it further enacted, That any of the Arrears of the said Duties arising from the Default as aforesaid, or by the Failure of any Collector, for which any Parish or Place as aforesaid shall be answerable, shall be assessed within or upon such Parish or Place as soon after such Default shall be discovered as conveniently can be done, and shall be charged on the Amount of the Assessment which shall be made for the same Duties in the Year commencing from the Fifth Day of April preceding the Time of making such Re-assessment, by duly apportioning the Amount of such Arrear amongst the several Persons assessed in that Year, in the Assessment of the same Duties on which such Arrear shall have accrued, according to the Amount of each Person’s Assessment therein, as nearly as the Cafe will admit, and by the like Rules, Methods, and Directions, by which the original Assessment was made, to be raised and levied in such Manner as any Assessment may be by virtue of this Act raised and levied, under the Regulations of the said recited Acts respectively.
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