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Prisons (Scotland) Act 1877
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55Power of authority to borrow on rate
The commissioners of supply of a county and the magistrates of a burgh may borrow any moneys authorised to be borrowed by them under this Act as one loan or as several loans, on the security of the county general assessment of the county, or the municipal, or police, or other assessment of the burgh, as the case may be.
The period for the discharge of a loan under this Act shall be deemed to begin at the date of the first advance of money made on account of any such loan or loans.
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