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Accounts to be kept of tolls and profits liable to be rated.
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67. Every body corporate, and every company of proprietors and joint stock company associated by authority of Parliament or by royal charter or letter patent, or to whom any privileges or powers have been or shall be granted by Parliament or by royal charter or by letters patent, who shall be entitled to any tolls or profits from or on account of the use of any canal, navigation, railway, right of way, or other easement, or to any other tolls which shall be rateable under this Act, shall cause to be duly kept accounts showing the gross amount of the monthly receipts in respect of such tolls and profits received in every year, and also the amount of the expenditure in every such year on account of the repairs, insurance, and other expences, the probable annual average cost of which under the provision herein-before contained should be taken into account in ascertaining the net annual value of such canal, navigation, railway, right of way, easement, or tolls, and of the rates, taxes, and charges thereon; and the guardians of the poor of the union or several unions within which such canal, navigation, railway, right of way, easement, or tolls shall be rateable, or any agent by such guardians authorized under their seal, shall have free access to and liberty to inspect the same during the months of April and October in every year.
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