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Rates to be made in boroughs and unions according to the value in revised list.
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32. In every rate to be made after thirty days from the receipt of such last-mentioned finally revised list of tenements or hereditaments in each year by the board of guardians of any union, or town council, the tenements or hereditaments included in the said list shall be rated according to the value thereof as set forth in the said list, in place of that specified in any former lists, until the same shall again be revised from time to time in the manner herein-before last mentioned.
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