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Mode of raising contributions in rural sanitary district.
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233. For the purpose of obtaining payment for special expenses from the several contributory places within its district, the board of guardians, being the rural sanitary authority, shall levy the same as part of the poor rate by a special poundage rate to be added to the poor rate on such contributory places and to be collected therewith and recoverable in the same manner and with the same remedies by the collectors of the poor rate and lodged to the credit of the guardians with the treasurer of the union; and the expenditure thereof shall be brought to account in such form and manner as the Local Government Board shall from time to time by any general order direct; and if not otherwise directed by such general order, the sums levied by such special poundage and placed to the credit of the board of guardians shall be applied by them in discharge of the special expenses incurred as aforesaid on account of such contributory places respectively; and every person upon whom such special poundage rate shall be levied shall be entitled to make the same deduction from the rent which he may be liable to pay as he would be entitled to make if the same were levied for carrying into execution the laws for the relief of the destitute poor in Ireland; and the person from whom such deduction shall be made shall in like manner be entitled to deduct from any rent paid by him such proportion of the amount so deducted from the rent paid to him as he would be entitled to deduct if the rate were made for the relief of the destitute poor.
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