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arc raised by the Local Board of Guardians—with them, therefore,
rests the responsibility of levying more than is absolutely necessary.

Allowance must of course be made from the sum levied for the
cost of collection, and a certain per centage which will always be
irrecoverable.
With reference to the second point, the rating of persons not
benefitted; a clerical error was made in the first Precept, which
was not discovered until the rate made under it was in collection,
when payment of it was in several instances refused; and the attention
of the Board being called to the fact, they at once rectified the
mistake, and requested the Local Board of Guardians, under the
power vested in them for the purpose (see Note), to exempt the
several persons who had been improperly charged. The Board of
Guardians, however, decided that the case did not come within the
provision referred to, and that they must insist upon the payment
of the rate by all persons upon whom it had been levied. The
Board of Works regretted the annoyance which was thus (as it
appeared to them, needlessly) occasioned to a number of the Ratepayers
; but the only remedy left to them was to repay the sums
improperly charged as soon as they should be received by them from
the Local Board, which will be done.
Sydenham Roads.
The difficulty met with last year in watering these roads, viz.,
the inability of the Lambeth Water Works Company to supply the
water, having been removed, the Board, upon a renewed memorial
from the inhabitants, decided to water the road from Kent House
Lane, Lower Sydenham, to a point on Rock Hill, 200 yards above
Taylor's Lane, and Jews' Walk; and, as soon as the advantages
Note.—Extract from the Lewisham Local Act. "Provided always, and be it further
enacted, That it shall be lawful for the said churchwardens and overseers for the time
being-, or the major part of them, with the consent of the guardians, or any three of them,
and they are hereby empowered, upon the complaint or request of any person or persons
subject to the payment of any rate or rates, assessment or assessments, to be made by
virtue of this Act, who shall think himself, hersel for themselves aggrieved thereby, or
incompetent to pay the same, to mitigate, reduce or lesson the same, as they in their discretion
shall think just and reasonable; and also to remit or excuse the payment thereof on
account of the poverty or indigence of any person or persons liable to pay the same, so
complaining or requesting the remission or reduction of such rates or assessments."