136General assessments in burghs.
With respect to burghs subject to the provisions of the Burgh Police (Scotland) Act, 1892, or having a local Act for police purposes—
All charges and expenses incurred by or devolving on the local authority in executing this Act or any of the Acts hereby repealed, and not recovered as herein-before provided, may be defrayed, out of an assessment (in this Act referred to as the public health general assessment) to be levied by the local authority along with but as a separate assessment from the assessment herein-after mentioned; that is to say, the said assessment shall be assessed, levied, and recovered in like manner and under the like powers, but without any limit, except as in the immediately succeeding section provided as—
The general improvement rate under the Burgh Police (Scotland) Act, 1892, or, when there is no such rate, by a rate levied in like manner as the general improvement rate under the last-mentioned Act.
Provided also, that where a special drainage district has been formed, under the provisions of any Act, and the drainage works therein have been executed and are maintained under the authority of such Act, the lands and premises situated within such special district shall not be liable to assessment for the expense of making sewers and drainage works in other parts of the district of the local authority.