UE Ti haps (a) For the payment of the owners' portion of the cost and interest thereon the requisite sums shall be levied and raised annually by a frontage tax sufficient therefor on all the lands liable therefor at the same time and in the same manner as other rates. (b) I£, in any year, there is a deficiency in the amounts to be raised in accordance with clause (a) hereof, the Council shall levy over and above all. other rates upon all land and improvements subject to taxation for general municipal purposes an amount sufficient to make up such deficiency. 5.- This By-law may be cited for all purposes as the "Handley Crescent Local Improvement Fund Appropriation and Repayment By-law, 1976, No. 1431", fieoks