‘Sec. 1. P&SL 1971, c. 79, §17, last ¶  is amended to read:

If a surplus exists at the end of a calendar year, it may be transferred to a surplus or capital account which shall that, in total, may not exceed $25,000 $80,000 or 3% 10% of the total sum apportioned in the prior calendar year to the Town of Rumford and Mexico Sewer District, whichever is the larger. The trustees may add to the sinking fund, if any, so much of any excess over said the limitations as they determine advisable, and any remainder shall must be credited on an equitable basis against sums otherwise to be apportioned to the Town of Rumford, the Mexico Sewer District and any persons, firms or corporations other than said the town and sewer district under contract to pay for the use of the district's facilities during the year as at the end of which such the surplus was so created.’