Section 26 Commissioners may cause alphabetical list of voters to be made, and may defray the expence out of the rates.

Before any such election of commissioners the commissioners, if they think it necessary for enabling the returning officer to take the poll conveniently at such election, may cause an alphabetical list to be made out of the names of the persons entitled to vote at such election, as they appear in the rates made for the purposes of the special Act, and they shall deliver to the returning officer for the time being a sufficient number of copies of the list so prepared, to enable the returning officer to take the poll at the election, and they may defray the expence of making such list and copies out of the rates payable to them under the special Act.