Poor Relief (Ireland) Act, 1838

What hereditaments are rateable.

63. The following hereditaments shall be rateable hereditaments under this Act; viz., all lands, buildings, and opened mines; all commons, and rights of common, and all other profits to be had, received, or taken out of any land; all rights of fishery; all canals, navigation, and rights of navigation, and rights of way and other rights or easements over land, and the tolls levied in respect of such, rights and easements, and all other tolls: Provided always, that no turf bog or turf bank used for the exclusive purpose of cutting or saving turf, or for taking turf mould therefrom for fuel or for manure, shall be rateable under this Act, unless a rent or other valuable consideration shall be payable for the same; and provided also, that no mines which have not been opened seven years before the passing of this Act shall be rateable until the term of seven years from the time of the opening thereof shall have expired; and no mines hereafter to be opened shall be rateable until seven years after the same shall have been opened; and mines bona fide re-opened after the same shall have been bona fide abandoned shall be deemed an opening of mines within the meaning of this Act: Provided also, that no church, chapel, or other building exclusively dedicated to religious worship, or exclusively used for the education of the poor, nor any burial ground or cemetery, nor any infirmary, hospital, charity school, or other building used exclusively for charitable purposes, nor any building, land, or hereditament dedicated to or used for public purposes shall be rateable, except where any private profit or use shall be directly derived therefrom, in which case the person deriving such profit or use shall be liable to be rated as an occupier according to the annual value of such profit or use.