For the purpose of ascertaining the sums payable by the town councils of burghs within a county in respect of the expenditure by the county council on functions for which the burghs are included within the county and securing payment of such sums, the provisions of this section shall have effect subject to the provisions of section two hundred and eighteen of this Act.

The expenditure of a county council for each purpose for which a burgh is included within the county after taking account of all sums due to be received by the county council in respect thereof (other than sums raised by rate or by requisition) shall be apportioned and allocated as between each burgh and the landward area of the county according to the rateable valuation in the valuation roll of the respective areas.

In ascertaining the expenditure to be apportioned in the case of a large burgh, no account shall be taken of any grants payable to the county council under Part. Ill of the Local Government (Scotland) Act, 1929, but in ascertaining the expenditure to be apportioned in the case of a small burgh account shall be taken of such grants so far as those grants are properly applicable to such expenditure.

The county council shall annually and not later than the fifteenth day of July in each year cause a requisition in respect of the financial year then current to be sent to the town council of each burgh within the county requiring them to pay the sum apportioned and allocated to the burgh as aforesaid, subject to any adjustment required by subsection (6) of this section, and the town council shall, at such intervals and by such instalments as they and the county council agree and failing agreement as the Secretary of State may determine, pay over to the county council the sum so requisitioned without any deduction whatever, so however that the last instalment shall be payable not later than the first day of May first occurring after the date of the requisition.

The contribution payable in respect of a burgh ascertained as aforesaid shall, except in so far as provided out of the common good or other revenues of the burgh including grants under Part III of the said Act of 1929, be defrayed by the town council as part of such branch or branches of expenditure as the council determine, being a branch or branches of expenditure defrayed out of the burgh rate so far as payable by owners and occupiers in equal proportions:

Provided that such contribution so far as relating to the expenditure of the county council on police shall, where the same was, in accordance with the provisions of section twenty-two of the said Act of 1929, payable out of a rate payable by occupiers only, be defrayed as part of such branch or branches of expenditure as the council determine, being a branch or branches of expenditure defrayed out of the burgh rate so far as payable by occupiers only.

A county council in making a requisition for a financial year shall take account of any adjustment that may be required with respect to the requisition for the immediately preceding financial year.

A requisition for the purposes of this section shall be in such form as may be prescribed.

For the purpose of defraying the expenses of a district council on the functions vested in the council by this Act or any other enactment or any statutory order so far as not met otherwise, the council shall annually and not later than the first day of July in each year cause a requisition to be sent to the county council requiring that council to pay to the district council the sum specified in the requisition, so however that the county council shall not in any year be required to pay over to the district council any sum in excess of the produce of the maximum amount per pound of the district council rate according to the limit imposed by section two hundred and twenty-six of this Act together with any grant under Part III of the Local Government (Scotland) Act, 1929, that may be properly applicable and after account has been taken of any balance in the hands of the county council in respect of the district council rate levied in a previous year or any overpayment to the district council in a previous year.

Subject to the provisions of the preceding subsection, the county council shall, from time to time as they collect the rate and at such intervals as they and the district council agree and failing agreement as the Secretary of State may determine, pay over to the district council the sum requisitioned as aforesaid without any deduction whatever, so however that the last instalment shall be payable not later than the first day of May first occurring after the date of the requisition.

For the purpose of enabling a county council to apportion and allocate expenditure under section two hundred and fourteen of this Act, the town clerk of every large burgh within the county shall as soon as the valuation roll of the burgh has been authenticated under the Valuation Acts, furnish free of charge to the county clerk a certificate of the rateable valuation of the burgh.

For the purpose of enabling any local authority or any joint committee or joint board or other authority to apportion and allocate expenditure under the provisions of any enactment, agreement, order or otherwise among two or more local authorities according to the rateable valuation or the gross annual valuation of the respective areas of the authorities, the clerk of the local authority responsible for the making up of the valuation roll relating to the areas of the said local authorities or any part thereof shall on request and free of charge furnish to the clerk of any such local authority or joint committee or joint board or other authority concerned a certificate of the rateable valuation or the gross annual valuation, as the case may be, of each of the areas so far as included in the valuation roll.

For the purpose of allocating and apportioning expenditure in respect of a year under section two hundred and fourteen of this Act according to the rateable valuation in the valuation roll of each of the areas of the local authorities concerned, the valuation roll shall be the valuation roll for the year corresponding to or as nearly as may be to the preceding financial year of the rating authorities, with such adjustments on the basis of the valuation roll for that year as may be necessary to take account of any alteration in the boundaries of the area of any of the authorities concerned to which effect has been given or is being given in the valuation roll for the year current.

For the purposes of this subsection the valuation roll shall not include a supplementary valuation roll made up under section sixty of the Burgh Police (Scotland) Act, 1903, or the corresponding provision of any local Act.

The provisions of the foregoing subsection shall, subject to any necessary modifications, apply with respect to the apportionment under any other enactment or any statutory order or any agreement of annual expenditure between two or more local authorities according to the rateable valuations or the gross annual valuations of the areas of the local authorities in the valuation roll, unless such enactment, order or agreement specifically provides otherwise.

Where in pursuance of a requisition issued after the commencement of this Act by a local authority or a joint committee or a joint board, whether under this Act or any other enactment or any statutory order, an amount is payable by a rating authority to the authority, committee or board issuing the requisition and the Secretary of State is satisfied, on an application by the authority, committee or board issuing the requisition made after twenty-one days notice to the rating authority and after giving the rating authority an opportunity to submit to him representations, that the rating authority have refused or have through wilful neglect or wilful default failed to raise that amount by rate, or that having raised the amount by rate the rating authority have refused or have through wilful neglect or wilful default failed to pay the amount due under the requisition, the Secretary of State may issue a certificate to that effect, and thereupon the authority, committee or board issuing the requisition may present a petition to the Court of Session for the appointment of a judicial factor, and the Court may, if they think fit, appoint a judicial factor.

Subject to the directions of the Court, the judicial factor shall have all the powers competent to the rating authority or any officer of that authority in connection with levying rates and collecting and recovering sums due to that authority in respect of rates and any other sums whatsoever due to that authority and such other powers and duties as the Court think fit, and shall apply all moneys so collected and received by him, after payment of expenses and costs including a proper remuneration for his trouble, in satisfying the amount payable under the requisition, and shall account to the rating authority for the balance, if any, remaining after "making the said payments.

The judicial factor shall have such access to and use of the books and documents of the rating authority as he may require.

The powers of this section shall be in addition to and not in derogation of any other powers for enforcing compliance with a requisition issued to a rating authority.