Any ballot boxes, fittings for polling stations and compartments provided for local elections in any local electoral area wholly or partly contained in a Dáil constituency or for European elections in a European constituency in which a Dáil constituency is wholly or partly contained may be used for any Dáil election in such Dáil constituency; and it shall be the duty of the returning officer at any Dáil election in such constituency to make use so far as practicable of the ballot boxes, fittings and compartments aforesaid, and upon taxation of his accounts regard shall be had to the provisions of this section, and any damage, other than reasonable wear and tear, caused to any such ballot boxes, fittings and compartments by such user at a Dáil election shall be paid as part of the expenses of the election.