Section 32. And be it further enacted by the authority aforesaid, That for defraying the expenses to be incurred in erecting and supporting the said Lazaretto, and for carrying into complete effect the other provisions contained in this act, the said board of health are hereby authorised and empowered, by and with the consent of the mayor or recorder, two aldermen and two justices as aforesaid, to levy and collect by tax on the estates and inhabitants of the city of Philadelphia, the district of Southwark, and the townships of the Northern Liberties, Moyamensing and Penn, in the same manner, at the same rates, and under the same regulations, as the county rates and levies are or may be by law levied and collected, such sums annually as the said board, by and with the consent of the mayor or recorder, two aldermen and two justices as aforesaid, shall deem necessary for the use of the said institution, provided the same shall not exceed fifteen thousand dollars. And to defray the expenses necessarily incurred during a season when malignant fever shall become general, or be the cause of extraordinary expense, it shall and may be lawful for the said board of health to borrow such sum or sums of money as shall be deemed necessary; and for discharging the debt so incurred, the said board shall be and hereby are authorised and empowered, to increase the amount of taxes in the manner aforesaid, to such sum as may be requisite for that purpose.