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An extraordinary assessment may be levied once in any year, if recommended by two thirds of all the commissioners, and sanctioned by a meeting of persons subject thereto.
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45. In case it should happen that the sums to be raised in any city, town corporate, borough, market town, or other town, by the rates of this Act herein-before authorized to be levied, should be deemed insufficient within any one year, and if two thirds of all the commissioners for the time being elected for the execution of this Act in such city, town corporate, borough, market town, or other town, at a meeting of such commissioners, should be of opinion that an extraordinary rate or assessment should be made and levied for the purposes of this Act, to an amount to be specified in a resolution of such commissioners, then and in such case it shall and may be lawful for the chairman of such commissioners for the time being, and he is hereby required, to appoint and convene a special meeting of all persons in such city, town corporate, borough, market town, or other town, subject to the assessment under this Act, and duly registered as by this Act is before directed, and such meeting shall be convened within such time, and shall be conducted in such manner, and the time and place of the same shall be notified in like manner, as is herein-before directed with regard to any triennial meeting herein-before appointed to be convened by the chairman of any such commissioners; and at such meeting such chairman shall cause the resolution adopted as aforesaid by two thirds of such commissioners to be read, and shall require such meeting to determine by majority of voices whether such resolution of such commissioners shall be affirmed or negatived; and if at such special meeting of persons subject to assessment as aforesaid such resolution of such commissioners shall be affirmed or agreed to, either to the amount specified in such resolution or to any less amount, then, and in such case it shall be lawful for such commissioners, and they are hereby authorized and empowered, to levy such extraordinary assessment to such amount as shall be so affirmed or agreed to, together with or in addition to the ordinary assessment or assessments, any thing herein-before contained to the contrary notwithstanding; and all the powers, duties, and authorities, by this Act given, created, or conferred, and the regulations and proportions ordained for the raising or levying any ordinary assessment, shall be good, valid, obligatory, and effectual, towards the levying and raising of such extraordinary assessment; provided that such resolution, so affirmed or agreed to, shall not be held or construed to extend the limits or to raise the amount of the ordinary assessment made or to be made in or for any subsequent year; and if such meeting of the persons subject to such assessment shall wholly negative such resolution of such commissioners, then and in such case such meeting shall adjourn sine die, and it shall not be competent for such commissioners, at any time within one year from the day of such adjournment, to propose or adopt any resolution for any such extraordinary assessment, nor for the chairman of such commissioners to convene any such meeting of the person subject to assessment, as herein-before directed, nor in any manner to impose or levy any assessment other than the ordinary annual assessment, nor otherwise than subject to the limitations herein-before appointed to be observed in such ordinary annual assessment: Provided also, that upon and after the expiration of such year it shall and may be competent for such commissioners to propose and to adopt such resolution, and thereupon to convene such meeting, and to proceed thereat in manner herein-before directed, and so on for ever toties quoties.
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