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The following shall respectively be the local authority to execute this Act within the districts hereunder stated:
(1)In burghs subject to the provisions of the Burgh Police (Scotland; Act, 1892, the town council or burgh commissioners :
(2)In other burghs, the town council or board of police, as the case may be:
(3)In districts where the county is divided into districts under the [52 & 53 Vict. c. 50.] Local Government (Scotland) Act, 1889, and, subject to the provisions of section seventeen of that Act, as amended by this Act, the district committee :
(4)In counties where the: county is not so divided, the county council, subject to the provisions of section seventy-eight, subsection three, of the Local Government (Scotland) Act, 1889, as amended by section nineteen, sub-section seven, of the [57 & 58 Vict. c. 58.] Local Government (Scotland) Act, 1894.
Provided always that wherever, except in regard to a burgh, the expression " local authority" is in this Act used with reference to rating, borrowing, or acquiring or holding land, it shall mean the county council, but this proviso shall not be construed to extend or diminish the exemption from stamp duties contained in section one hundred and sixty-eight of this Act.
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