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With respect to the city and Royal burgh of Aberdeen, all charges and expenses incurred by the local authority in executing this Act, or any of the Acts hereby repealed, shall, notwithstanding anything contained in section thirty-nine of the Aberdeen Corporation Act, 1891, be included under the sixth head of the estimate directed by that section to be made up, and the rate or assessment to be imposed in respect of such charges and expenses shall be payable, one-half by the owners and one-half by the occupiers of all lands and heritages within the district of the local authority.
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