Poor Relief (Ireland) Act, 1838

Rates to be made;

61. For the purpose of defraying the expences incurred in the execution of this Act the guardians of every union, or, where a board of guardians shall not be acting, the persons or officers appointed by the commissioners in their behalf, shall from time to time make and levy such rates as may be necessary on every occupier of rateable hereditaments in or arising within such union.