And be it further enacted by the Authority aforesaid That where any Person or P[er]sons chargeable with any the several Rates Duties or Assessments by this Act imposed or intended to be imposed shall be under the Age of One and twenty Yeares in every such Case the Parents Guardians or Tutors of such Infants respectively upon Default of Payments by such Infants shall be and are hereby made liable to & chargeable with the Payments which such Infant ought to have paid And if such Parents Guardians or Tutors shall neglect or refuse to pay as aforesaid itt shall and may be lawfull to proceed against them in like manner as against any other Person or Persons making default of Payment as herein before appointed And all Parents Guardians & Tutors making Payment as aforesaid shall be allowed all and every the Su[m]ms so paid for such Infants upon his and their Accounts.