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In place of the first day of April, provided by the fifth section of the [30 & 31 Vict. c. 80.] Valuation of Lands (Scotland) Amendment Act, 1867, and the second section of the [50 & 51 Vict. c. 51.] Valuation of Lands (Scotland) Amendment Act, 1887, there shall be substituted the first day of November in each year, as the day on or before which the town clerk or clerk of the commissioners or trustees of police of any burgh, town, or populous place, as defined by the said section, shall require the assessor of railways and canals to specify and assign the valuation of railways, canals, and other undertakings separately in the valuation roll, in so far as situated within the limits of any such burgh, town, or populous place.
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