And whereas it is expedient to encourage the Establishment of Manufactories to be worked by Water Power in Ireland : Be it therefore enacted, That whenever it may be requisite for the Formation of a Watercourse for manufacturing Purposes to construct an Arch, Culvert, Tunnel, or Watercourse, beneath or an Aqueduct above any Railway in Ireland, and that Differences shall have arisen between the Directors of such Railway and the Person interested in obtaining the Water Power, either as to the Manner in which such Works shall be executed, or the Amount of Compensation which should be paid, it shall be lawful to refer the Questions in issue to the Commissioners acting under the said recited Act of the Fifth and Sixth Years of the Reign of Her Majesty Queen Victoria, and their Decision thereon shall be final and conclusive; and if the said Commissioners shall be of opinion that the proposed Works can be executed without Injury to the Railway, and if they shall think proper so to do, they may undertake the Execution of so much of the said Works as shall be in connexion with such Railway, at the Expense of the Parties for whose Benefit the Watercourse shall be made, with the same Powers and Authorities as are given by the said Act for the Execution of any Works for Drainage.