			page
Form A	1	Abstract of accounts of a county council	52
Form A	2	Abstract of accounts of an urban authority	73
Form A	3	Abstract of accounts of the commissioners of a town	85
Form A	4	Abstract of accounts of a joint mental hospital board	91
Form A	5	Abstract of accounts of a joint public assistance authority	96
Form A	6	Abstract of accounts of a joint drainage committee	104
Form AS	1	Statement of receipt and expenditure of capital moneys	108
Form AS	2	Statement of capital debt (other than stock)	109
Form AS	3	Statement of particulars of rate collection	110
Form AS	4	Statement of amount expended out of revenue on the construction and maintenance of roads	110
Form AS	5	Statement of average costs of an institution	111
Form AS	6	Statement of particulars of rent collection	112
Form AS	7	Statement of net charge on revenue in respect of the provision of houses	112
Form AS	8	Certificate by secretary or clerk of correctness of abstract	113
Form AS	9	Certificate by local government auditor of correctness of abstract	113

Other forms relating to accounts.

Form AC	1	Monthly financial statement	114
Form AC	2	Treasurer's advice note	115
Form AC	3	Paying Order	116
Form AR	1	Register of mortgages	117
Form AR	2	Register of separate charges	118
Form AN		Arrears notice	119

Audit.

Form AD	1	Notice by auditor of time and place of audit	120
Form AD	2	Notice publishing time and place of audit	121
Form AD	3	Notice to officers of time and place of audit	121
Form AD	4	Notice of completion of audit	122
Form AD	5	Appeal against surcharge, charge or allowance	123
Form AD	6	Certificate of completion of extraordinary audit	124

PART II.

ESTIMATES, ETC.

Form E	1	Estimate of expenses and determination of rates in the pound by a county council	125
Form E	2	Estimate of expenses and determination of rates in the pound by an urban authority	131
Form E	3	Estimate of expenses and demand by the commissioners of a town	134
Form E	4	Estimate of expenses and demand by a joint mental hospital board	136
Form E	5	Estimate of expenses and demand by a joint public assistance authority	139
Form E	6	Estimate of expenses and demand by a joint drainage committee.	142
Form E	7	Notice of estimate of expenses	144
Form E	8	Demand by county council on urban authority	145

PART III.

RELATING TO THE MAKING AND COLLECTION OF RATES.

Form RA	1	County rate book	147
Form RA	2	Rate book for the making of municipal rate by an urban authority	151
Form RA	3	Rate book for the making of municipal rate by the corporation of a county borough	151
Form RA	4	Notice of deposit of rate books for inspection and of intention to make rates	152
Form RA	5	Notice of rates having been made	153
Form RA	6	Warrant to collect and levy rates	154

RELATING TO THE MAKING AND COLLECTION OF RATES.

Form RA	7	Collecting book of receipts and demand notes (general)	156
Form RA	8	Collecting book of receipts and demand notes (small dwellings)	161
Form RA	9	Notice of rate made on a divided hereditament	168
Form RA	10	Notice of amended rate on portion of a divided hereditament	168
Form RA	11	Notice to agent or trustee of small dwelling requiring payment of rates	169
Form RA	12	Notice to occupier of small dwelling requiring payment of rates	170
Form RA	13	Abstract of rate receipts and lodgments	171
Form RA	14	Rate collector's balance sheet	172
Form RA	15	Report of rate inspector	173
Form RA	16	Schedule of uncollected rates	174

PART IV.

RELATING TO ROADS.

Form RO	1	Road schedule	175
Form RO	2	Record of expenditure on road work executed by contractor	176
Form RO	3	Record of expenditure on road work executed by direct labour	176
Form RO	4	Summary of road expenditure	177

1946. No. 273.

PUBLIC BODIES ORDER, 1946.

The Minister for Local Government and Public Health in exercise of the powers vested in him by the Local Government Acts, 1925 to 1946, and in exercise of every other power enabling him in this behalf hereby orders as follows, that is to say :—

PART I. Interpretation.

1 Application of the Interpretation Act.

1. The Interpretation Act, 1937 , applies to this Order.

2 Definitions.

2. In this Order, and in the accounts, books and instruments required by this Order to be kept or executed, the following words and expressions have the meanings hereby assigned to them respectively, that is to say :—

" the Minister " means the Minister for Local Government and Public Health ;

" the Act of 1941 " means the Local Government Act, 1941 ;

" the Act of 1946 " means the Local Government Act, 1946 ;

" the Management Acts " means, in relation to a county council or a local authority which is an elective body, the County Management Acts, 1940 and 1942, and in relation to the corporation of a county borough the Act or Acts relating to the management of such county borough ;

" the Order of 1942 " means the Public Bodies Order, 1942 ;

" public body " has the meaning assigned to it by section 68 of the Act of 1946 ;

" local authority " has the same meaning as in the Act of 1941 ;

" elective body " has the same meaning as in the County Management Act, 1940 ;

" the rating authority " in relation to the making or collection of a rate means the rating authority by which such rate is made;

" urban area " means—

(a) a borough other than a county borough, or

(b) an urban district;

" urban authority " means the corporation or council (as may be appropriate) of an urban area;

" joint mental hospital board " means a joint board appointed under section 16 of the Mental Treatment Act, 1945 , to be the local administrative authority under the said Act for a joint mental hospital district;

" the directing body " in relation to a local authority means the body by whom the reserved functions of such local authority are performed;

" the manager " for a local authority means the person through and by whom the functions of such local authority other than the reserved functions are to be performed;

" the auditor ", in relation to a public body, means the local government auditor auditing the accounts of such public body;

" secretary or clerk " of a public body means—

(a) in relation to a county council, the county secretary;

(b) in relation to the corporation of a county borough, an urban authority, or the commissioners of a town, the town clerk;

(d) in relation to any other public body, the principal officer of such public body;

" road services " means the functions of a county council relating to the construction and maintenance of roads;

" public assistance services " means the functions of a county council acting itself as a public assistance authority under the Public Assistance Act, 1939 , or supplying money to a public assistance authority under the said Act;

" mental hospital services " means the functions of a county council under the Mental Treatment Act, 1945 , acting itself as a mental hospital authority or supplying money to a joint mental hospital board;

" health services " means the functions other than public assistance services and mental hospital services of a local authority relating to the protection or improvement of the health of the people and the care and treatment of the sick and infirm;

" housing services " does not include the functions of a local authority under section 3 or section 4 of the Housing (Amendment) Act, 1946 , but subject to the said exception, means the functions of a county council or urban authority under—

(a) the Labourers Acts, 1883 to 1941, or the Housing of the Working Classes Acts, 1890 to 1931 (as the case may be), or

(b) the Small Dwellings Acquisition Acts, 1899 to 1931, as amended by any other enactment, or

" separate charge " means any expense incurred by a county council which does not come within one of the following classes, that is to say :—

county-at-large charges,

urban charges,

town charges,

joint district charges,

expenses charged on the county exclusive of every urban district therein,

expenses charged on a county health district,

expenses charged on a public assistance district,

and also the cost of the payment by a county council of any compensation for criminal injuries which comes within any of the said classes.

" general purposes " includes every function of a county council other than road services, public assistance services, mental hospital services, health services, housing services, town charges and separate charges;

" the estimate of expenses " of a local authority has the same meaning as in the Management Acts;

" the estimates meeting " of a local authority means the estimates meeting or rates meeting required to be held by such local authority under the Management Acts;

" rate collector " means a person appointed for an area by a rating authority to collect the rates made by such rating authority on the hereditaments in the whole or part of such area;

" collection district " means the area for which a rate collector of a rating authority is appointed;

" small dwelling " means a hereditament which is a small dwelling within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928 as amended by subsequent enactments;

" the discount period " means in relation to the rate on a small dwelling the period within which payment of a portion of such rate is deemed under section 10 of the Local Government (Rates on Small Dwellings) Act, 1928 , to be full payment and satisfaction thereof;

" repair " when used in relation to roads means all work of repair of roads, and includes resurfacing with a material similar to the existing surface, patching, dressing with tar or bitumen, repairing surface water drains, trimming, cutting or removing hedges or treesabutting on roads, repairing or renewing kerbing, channelling, or paving, the maintenance of guard posts, weighbridges or traffic signs, the maintenance of walls or fences for the protection of the public, the maintenance of supporting walls, and other similar works;

" improvement " when used in relation to roads means and includes the making of any new road or portion of a road, widening roads, resurfacing roads with a material different from the existing surface, constructing or strengthening foundations of roads and the resurfacing necessary in connection therewith, provision of kerbing, channelling, paving, or systems of surface water drainage, rebuilding bridges, providing guard posts, weighbridges or traffic signs, removing buildings and structures obstructing the view on roads, and other similar works;

a road " in the charge of " a road authority means a road the construction, repair and improvement of which is the duty of such road authority;

" traffic sign " has the meaning assigned to it by section 69 of the Act of 1946;

" road fund expenses " means the expenses incurred by a county council or the corporation of a county borough in or in relation to the grant of licences for the use of mechanically propelled vehicles on roads, licences for the driving of mechanically propelled vehicles and petrol pump licences;

" consumable materials " means materials coming within any of the following classes, that is to say :—

food, drink and tobacco;

materials for washing or cleansing;

medicines;

" article of equipment " means an article coming within any of the following classes, that is to say :—

clothing and bedding;

furniture, crockery and hardware;

medical and surgical appliances;

" half-year " means a half-year ending on the 31st day of March or the 30th day of September.

3 References to meetings, etc., of local authorities.

3. Every reference in this Order to a meeting, member, committee, member of a committee or meeting of a committee of a local authority shall be construed as a reference to a meeting, member, committee, member of a committee or meeting of a committee (as the case may be) of the directing body.

4 References to particular officers.

4. Every reference in this Order to a particular officer shall be construed as including a reference to any person duly appointed to act in the place of such officer during his absence, suspension or incapacity or during a vacancy in his office.

5 Prescribed forms

5.—(1) The forms set forth in the Schedule to this Order shall be the prescribed forms for the respective purposes for which they are expressed to be applicable.

(2) A reference in this Order to a form with a specified designation consisting of a letter or letters with or without a number shall be construed as a reference to the form set forth in the Schedule to this Order to which such designation is assigned therein.

PART II. APPLICABLE TO EVERY PUBLIC BODY.

6 Accounts and records.

6.—(1) Every public body shall keep proper accounts of their receipts and expenditure.

(2) Every public body shall so far as is reasonably possible by means of internal check and other methods, ensure that their accounts and records are punctually, carefully and accurately kept.

7 Duties of officers.

7. The several books of account and forms shall be kept and filled up and the several duties assigned and prescribed by this Order shall be punctually discharged by the respective proper officers of the public body in the manner set forth and according to the directions given in this Order and in the Schedule hereto. Officers who are required to sign or verify any book or document shall, subject to any special provisions of this Order in relation to any particular book or document, do so in their own handwriting and not by means of a rubber or other stamp.

8 Form of abstract.

8.—(1) Subject to the provisions of sub-article (6) of this article the abstract of accounts of a public body for which a special form of abstract is set forth in the Schedule to this Order shall be in the said form.

(2) The abstract of accounts of the corporation of a county borough or of any public body for which a special form of abstract is not set forth in the Schedule to this Order shall be in such form as the Minister shall direct or approve from time to time.

(3) A direction or approval given by the Minister for the purpose of sub-article (3) of article 8 of the Order of 1942 shall be deemed to have been given for the purposes of sub-article (2) of this article.

(4) A direction or approval given or deemed to have been given by the Minister for the purposes of sub-article (2) of this article may be revoked by the Minister.

(5) The abstract of accounts of a public body shall include every explanatory and statistical statement required by this Order.

(6) Where a voluntary civic improvement fund is maintained under the Local Authorities (Acceptance of Gifts) Act, 1945 , separate accounts of such fund shall be included (in such form as the Minister shall direct or approve from time to time) in the abstract of accounts of the local authority, and the balance in such fund shall be shown separately in the statement of balances in such abstract.

(7) Unless the Minister shall otherwise direct no separate abstract shall be prepared of the accounts of a committee (other than a joint committee) to which in the exercise of a discretion a public body has delegated any of its powers, functions or duties, but the accounts of such committee shall be included in the abstract of accounts of such public body.

9 Preparation and consideration of abstract.

9.—(1) The abstract of accounts of a public body for a financial year shall be considered by the public body at a meeting to be held before the expiration of twelve weeks from the close of the financial year.

(2) The secretary or clerk of a public body shall, at such time after the close of every financial year as will enable the provisions of sub-article (1) of this article to be complied with, prepare and complete the abstract of accounts for such financial year from the accounts and records of the public body and shall sign and date the certificate (Form AS 8) at the foot of the abstract.

(3) Immediately after the consideration of the abstract of accounts of a public body for a financial year at the meeting mentioned in sub-article (1) of this article the secretary or clerk of the public body shall forward the abstract of accounts to the Minister.

10 Capital accounts

10. The abstract of accounts of a public body for a financial year during which capital moneys have been received or expended shall include a statement in Form AS 1.

11 Register of insurances.

11.—(1) Every public body shall keep a register of all insurances effected by the public body showing in each case the risk insured against, the amount of the cover provided, the name or title of the insurer, the number of the policy, the amount of the premium, the date on which the premium becomes due and the date on which the premium is paid.

(2) A separate portion of the register of insurances shall be kept for fidelity bonds.

12 Register of mortgages.

12. Every public body shall keep a register of mortgages in Form AR 1 showing particulars of every loan borrowed by the public body.

13 Investments.

13. When any moneys are invested by a public body in stocks, shares or similar securities the following provisions shall apply, that is to say :—

(a) a book, to be called " the Investment Ledger " shall be kept showing the securities held by the public body and recording every transaction in relation to such securities;

(b) if the value of any such securities held by the public body at the close of a financial year has not been included in the statement of balances in the abstract of the accounts of such body for such financial year as forming part of a sinking fund the aggregate cost of such securities shall be included in such statement.

14 Notices of yearly audit.

14.—(1) Notice of the time and place appointed for the holding of the yearly audit of the accounts of a public body shall be given in Form AD 1 by the auditor to the secretary or clerk.

(2) When the secretary or clerk of a public body receives from the auditor notice of the time and place appointed for the holding of the audit he shall proceed as follows, that is to say :—

(a) he shall cause a notice in Form AD 2 to be exhibited on the outer gate or door of the principal offices of the public body during the seven days next preceding the day appointed for such audit;

(b) he shall cause a notice in Form AD 2 to be published at least seven days before the day appointed for the audit in a newspaper circulating in the functional area of the public body;

(c) he shall deliver or send by post at least seven days before the day appointed for the audit to every accounting officer of the public body a notice in Form AD 3;

(d) if the public body is a local authority he shall give due notice of such time and place to every member of the directing body, to the treasurer and to the manager;

(e) if the public body is not a local authority he shall give due notice of such time and place to every member and to the bankers of such public body.

15 Notices of extraordinary audit.

15. Where the Minister in pursuance of section 21 of the Local Government (Ireland) Act, 1902, requires an extraordinary audit to be held of the accounts of any public body or of any officer thereof, the three days' notice required by that section to be given by the auditor shall be published forthwith and so far as possible in the manner in which the notice of the yearly audit of the accounts of a public body is to be published under this Order.

16 Inspection of abstract, etc. before audit.

16. The secretary or clerk shall seven clear days before the day appointed for the yearly audit of the accounts of a public body deposit the abstract, books, vouchers and other documents relating to the accounts for inspection in the offices of the public body; and shall permit the same after they have been so deposited and before the day appointed for the audit to be inspected and, if it is so desired, copied during office hours by all persons interested.

17 Change of auditor.

17. If the auditor of the accounts of a public body be unable from illness or other sufficient cause to hold the audit upon the day appointed or to complete an audit which has been opened by him the audit may, if the Minister thinks fit, be held or completed by such other auditor as the Minister may assign for the purpose. The audit so held on the day appointed or completed by the auditor so assigned and any action taken or thing done by such auditor shall be as valid and effectual for all purposes as if held, completed, taken, or done by the auditor who originally issued the notice of audit.

18 Adjournment of audit.

18. If, for any reason, the auditor of the accounts of a public body finds it necessary or desirable to adjourn the audit, he may adjourn it to some specified date or otherwise as he may think fit, and any action taken or thing done by the auditor on any day or days on which the audit is resumed shall have the same force and be as effectual as if taken or done by him on the day originally named for the holding of the audit.

19 Duties of accounting officers at audit.

19. The secretary or clerk and the officers of a public body who by law are liable to account to the auditor shall attend when required at the time and place appointed for the audit of the accounts, and shall submit to the auditor all books and accounts which they are respectively required to keep, by this or any other Order of the Minister or by the public body, together with all documents and vouchers relating to such books and accounts.

20 Corrections in accounts.

20. In case of any error in any of the accounts of a public body, whether occurring in the accounts for the period under audit or in a previous period the auditor may make or cause to be made the necessary correction and may then deal with the account so corrected or he may direct that the correction shall be made in the accounts of a subsequent year.

21 Objections at audit.

21. Any objection made by or on behalf of an aggrieved person to the inclusion of any item in or the omission of any item from the accounts of a public body undergoing audit, or to any voucher or authority for the same, may be made to the auditor, who may if he thinks fit, require such objection to be put in writing. A copy of the decision of the auditor upon such objection shall within forty-eight hours after the auditor has given his decision in writing be sent by the secretary or clerk to the person making the objection. If the auditor shall not have given his decision in writing the secretary or clerk shall within forty-eight hours after the completion of the audit, send to the person making the objection a written notification informing him of the decision of the auditor.

22 Notification of surcharge or charge.

22. The secretary or clerk of a public body shall within forty-eight hours deliver, or send by post or otherwise, to each person against whom the auditor of the accounts of such public body makes any surcharge or charge a copy of the certificate of disallowance and surcharge or a copy of the certificate of charge.

23 Completion of yearly audit.

23.—(1) The yearly audit of the accounts of a public body shall be deemed to be completed and closed when the auditor having audited the several accounts shall have appended his signature with the date thereof to the certificate in Form AS 9 at the foot of the prescribed abstract of such accounts.

(2) At the close of the yearly audit of the accounts of a public body the secretary or clerk shall prepare and verify so many fair copies of the abstract as the auditor may require and shall submit the same to the auditor.

24 Completion of extraordinary audit.

24.—(1) When the auditor has completed an extraordinary audit held in pursuance of section 21 of the Local Government (Ireland) Act, 1902, he shall sign in duplicate a certificate in Form AD 6 and shall deliver one such certificate to the secretary or clerk and shall transmit the other such certificate to the Minister.

(2) An extraordinary audit held in pursuance of the said section 21 shall be deemed to be completed and closed when the auditor has signed the two certificates required by this article.

25 Consideration and publication of abstract and auditor's report.

25.—(1) When the secretary or clerk of a public body has received from the Minister a copy of the certified abstract of the accounts of the public body for a financial year and a copy of the auditor's report thereon he shall comply with the following procedure, that is to say :—

(a) if the public body is not a local authority, he shall lay the said copies before the public body at the next meeting;

(b) if the public body is a local authority, he shall submit the said copies to the manager for inspection and shall lay the said copies before the directing body at the next meeting.

(c) if section 18 of the Local Government (Ireland) Act, 1871, applies in relation to the public body he shall publish in at least one newspaper circulating in the functional area of the public body a notice in Form AD 4 which notice shall be in lieu of the publication of the abstract of accounts required by the said section 18.

(d) he shall furnish a copy of the said certified abstract and report to every member of the public body without charge.

(e) he shall furnish a copy of the said certified abstract and report to any other person who applies for the same at a charge of one shilling.

(2) If the Minister shall so direct, the public body shall cause the auditor's report to be published in a newspaper circulating throughout the functional area of the public body.

(3) The provisions of this article shall apply with the necessary modifications when the secretary or clerk of a public body has received from the Minister a copy of the auditor's report on an extraordinary audit.

26 Appeals from the auditor

26. Where a person is aggrieved by an allowance, disallowance, surcharge, or charge made by an auditor of the accounts of a public body, and desires to appeal against such decision by applying to the Minister under section 12 of the Local Government (Ireland) Act, 1871, he shall comply with the following procedure that is to say :—

(a) unless the auditor when making such decision has stated in writing his reasons for such decision at the foot of the account he shall apply to the auditor, within the period of fourteen days mentioned in section 19 of the Local Government (Ireland) Act, 1902, so to state his reasons;

(b) he shall send to the Minister with his appeal a copy of the auditor's said reasons for such decision and in the case of a disallowance, surcharge or charge a copy of the auditor's certificate;

(c) the appeal shall be in Form AD 5 and shall be signed by every aggrieved person who is appealing against such decision.

PART III. APPLICABLE TO EVERY LOCAL AUTHORITY.

27 Minutes.

27. Accurate minutes shall be kept of the proceedings of the directing body of every local authority.

28 Monthly financial statement.

28. On or before the seventh day of each month every local authority shall send to the Minister the Monthly Financial Statement in Form AC 1, showing in summary the financial position of the local authority on the last day of the preceding month.

29 Transfer of duties of secretary or clerk.

29.—(1) A local authority may by order direct that all or any of the duties imposed by this Order on the secretary or clerk of such local authority shall be performed by some other specified officer in lieu of such secretary or clerk.

(2) A direction given under this article may be revoked by the local authority at any time.

(3) Any provision of this Order imposing on the secretary or clerk of a local authority any duties to which a direction given under this article relates shall, so long as such direction continues in force, have effect with such modifications as are necessary to give effect to such direction.

30 Reference to capital debt in the abstract of accounts.

30.—(1) Where any capital debt has been incurred by a local authority and is still outstanding at the close of a local financial year the abstract of accounts of such local authority for such year shall include a statement of the account of such capital debt.

(2) Where any capital debt was incurred by means of the issue of stock the statement to be included in the abstract of accounts in pursuance of this article shall, so far as it relates to such debt, be in the form prescribed for the abstract of stock and redemption fund accounts by the Urban Stock Regulations, 1892 to 1928.

(3) Where any capital debt was incurred otherwise than by means of the issue of stock the statement to be included in the abstract of accounts in pursuance of this article shall, so far as it relates to such debt, be in Form AS 2.

31 Reference in the abstract of accounts to houses provided by a local authority.

31. The abstract of accounts for a local financial year of a local authority by which houses for the working classes or labourers cottages are provided shall include

(a) a statement in Form AS 6 giving particulars of the collection of the rents or purchase annuities of such houses during such year, and

(b) a statement in Form AS 7 showing the net charge on the revenue during such year in respect of such provision.

32 Unpaid bills.

32.—(1) In this Order the expression " unpaid bill " means a sum remaining due by a local authority on revenue account at the close of a local financial year.

(2) In the revenue accounts of a local authority and in every statistical statement prepared by a local authority in pursuance of this Order the unpaid hills at the close of a local financial year shall, subject to the provisions of sub-article (3) of this article, be treated as having been paid during the said year.

(3) At the close of a local financial year the total of the unpaid bills on the debit side of any charge account shall be transferred to the credit side of an unpaid bills account. The balance on the unpaid bills account (being the total amount of all the unpaid bills) shall be shown in the statement of balances in the abstract of accounts for the year. So far as is reasonably possible the said unpaid bills shall be paid during the first month of the next local financial year. When unpaid bills are paid they shall be posted to debit of the unpaid bills account so as to discharge the balance carried over from the previous year.

33 Register of lands.

33.—(1) Every local authority shall keep a register of lands in which particulars shall be entered of all land acquired or leased by the local authority before the commencement of the Order of 1942 and still held by the local authority at such commencement, and of all land acquired or leased by the local authority after such commencement.

(2) The register of lands kept under this article shall show the following matters in respect of any particular land, that is to say :

(a) the situation and area of such land;

(b) the tenure on which such land is held;

(d) the location of the documents of title;

(e) the date on which and the purpose for which such land was acquired or leased;

(f) the price or compensation or rent paid in respect of such acquisition or lease;

(g) the use made of such land from time to time;

(h) in respect of any such land which is let by the local authority and which is not used for a labourers cottage or plot or a house for the working classes, particulars of such lettings;

(i) where such land is no longer held by the local authority, the date on and manner in which the local authority ceased to hold such land and the price (if any) paid to such local authority in respect of such land.

34 Register of charges on property.

34.—(1) Whenever any sum of money owing to a local authority is a charge on any land, structure or other property, or on any estate or interest therein, such local authority shall keep a register of charges and shall enter therein the following particulars of such charge, that is to say :—

(a) the amount so charged;

(b) the circumstances under which such sum is so owing;

(d) the rate of interest (if any);

(e) the Act or instrument creating such charge;

(f) the situation and area of such land;

(g) the estate or interest on which such sum is a charge;

(h) the date and amount of every payment on account of such charge.

(2) In the register of charges a separate part shall be kept relating to charges arising under the Town and Regional Planning Acts, 1934 and 1939 and such part shall be the register kept under section 78 of the Town and Regional Planning Act, 1934 .

35 Stock records.

35. Records shall be kept of the amount or number of all materials, articles and livestock in the possession of a local authority and of the quantities produced or purchased and consumed or condemned so that so far as is reasonably possible any deficiency or surplus can be ascertained by comparison with the stock in hand at any time.

36 Stocktaking.

36.—(1) This article shall apply to all materials, articles and livestock in the possession of a local authority and used for the purposes of their powers and duties.

(2) It shall be the duty of the manager in accordance with the provisions of this article to take all reasonable precautions to prevent the loss of property to which this article applies.

(3) Stock shall be taken at regular and irregular intervals at least once in every local financial year of all property to which this article applies except property in respect of which a declaration is in force under the next following sub-article.

(4) If the manager considers it to be unnecessary to take stock as frequently as is required by sub-article (3) of this article of any particular class of property other than consumable materials he may by order declare that the said sub-article shall not apply to property of that class.

(5) Stock of any consumable materials shall be taken on the last day of every local financial year.

(6) The stock of any property to which this article applies shall be taken by a person to be appointed for the purpose by the manager.

(7) The stocktaker shall include in his return of the stock of any property a statement of the description and quantity of such property which he considers to be worn out or useless; and the manager shall arrange for the consideration of such statement and the action to be taken thereon.

(8) Every medical officer who is responsible for the safe custody of any medical supplies shall furnish to the manager at the close of every local financial year a certificate showing the number or amount of every class of such medical supplies in his hands and, unless the manager shall otherwise direct, the amount shown on such certificate in respect of any class of medical supplies shall, without further or other stocktaking, be taken to be the stock in hand of such medical supplies.

37 Materials expense account.

37.—(1) Subject to the provisions of sub-article (2) of this article whenever a local authority provides stocks of materials for use in the construction and maintenance of roads, sewers, water supplies, houses or other similar works the following provisions shall have effect that is to say :—

(a) the stock records of such materials shall be kept under the supervision of the county surveyor, county engineer, borough surveyor or other chief engineering officer of the local authority and shall show the quantities of the various materials in stock at any time and the quantities issued from time to time for use on particular works;

(b) the local authority shall determine once at least in each half-year, or more often if it thinks fit, a scale of charges for the issue of each class of such materials. An amount determined in accordance with such scale of charges shall be charged to each work in respect of every issue of such material for use thereon;

(c) the scale of charges for materials shall be determined by the local authority in such manner that the amount to be charged thereunder for any issue of material shall as nearly as possible be the actual cost of providing the material so issued;

(d) an account to be called the " Materials Expense Account " shall be kept, in the case of a county council as part of the county at large general purposes account, in the case of an urban authority, as part of the general urbanpurposes account, and in the case of any other local authority as part of the appropriate general account of such local authority, in which shall be entered—

(i) by way of charge, the expenses of obtaining the materials whether by purchase or otherwise and of preparing the materials for use; and

(ii) by way of discharge, the amounts charged against the various works in accordance with paragraph (b) of this sub-article;

(e) the balance on the Materials Expense Account shall be ascertained at the close of each local financial year and transferred to the account of which the Materials Expense Account is a part.

(2) Paragraphs (b), (c), (d) and (e) of the foregoing sub-article shall not apply in relation to any material which is specifically and solely provided for use in the construction and maintenance of a particular road or road group or in any other particular work.

38 Machinery expense account.

38.—(1) Where a local authority provides machinery, horses, vehicles, or implements for use in the construction and maintenance of roads, sewers, water supplies, houses or other similar works records shall be kept under the supervision of the county surveyor, county engineer, borough surveyor or other chief engineering officer of the local authority which shall show the various machinery, horses, vehicles and implements in stock at any time, and the daily use of such machinery, horses, vehicles and implements on particular works.

(2) The local authority, with the consent of the Minister, shall determine from time to time and once at least in each year a scale of charges for the daily use of all machinery, horses, vehicles and implements. An amount determined in accordance with such scale of charges shall be charged to each work in respect of the use of any machinery, horse, vehicle or implement thereon.

(3) An account to be called " the Machinery Expense Account " shall be kept in the case of a county council as part of the county at large general purposes account, in the case of an urban authority as part of the general urban purposes account and in the case of any other local authority as part of the appropriate general account of such local authority, in which shall be entered :—

(a) by way of charge,

(i) the cost of any machinery, horses, vehicles and implements purchased out of revenue; and

(ii) the amounts paid in respect of the repayment of interest and principal of outstanding loans for the purchase of machinery, horses, vehicles or implements; and

(iii) the cost of operation and maintenance and any other expenses incurred in connection with the machinery, horses, vehicles and implements;

(b) by way of discharge, the amounts charged against the various works in accordance with the preceding sub-article and also any sums received for hire or sale of machinery, horses, vehicles or implements.

(4) The balance on the Machinery Expense Account shall be ascertained at the close of each local financial year and transferred to the account of which the Machinery Expense Account is a part.

(5) In determining the charge to be made for any machinery, vehicle or implement regard shall be had to the initial cost and the probable period of utility of such machinery, vehicle or implement and to the expenses incurred in operation and maintenance.

(6) Where any machinery, horse, vehicle or implement is used for the purpose of preparing stocks of material for use on works the use thereof shall be charged to the Materials Expense Account in accordance with the scale and the amounts so charged shall be included with the other expenses of the preparation of material in the Materials Expense Account.

39 Cost accounts.

39. A local authority shall keep cost accounts as accurately and completely as is reasonably possible in respect of every work of construction or improvement carried out by the local authority.

40 Orders for goods or works.

40.—(1) Where an officer of a local authority is authorised to issue orders on their behalf for stores, other articles, repairs or works he shall do so by means of an order bearing an identifying number and taken from a book.

(2) A carbon copy of every such order shall be retained in the order book which shall be so constructed as to provide therefor.

(3) The identifying numbers of orders shall be consecutive and on each order and carbon copy thereof the identifying number shall appear in print.

(4) A record shall be kept showing in respect of every order book provided by a local authority for the purposes of this article the number of the first and last order, the date of purchase and issue and the officer to whom it is issued; and such record shall be retained and made available for inspection by the auditor.

41 Custody of bonds.

41. A local authority shall deposit in a bank for safe custody all fidelity bonds entered into by their officers and shall make arrangements with such bank for the production of any such bond on the request in writing of the auditor or the manager and not otherwise.

42 Giving of receipts.

42.—(1) Where payments of a fixed amount not exceeding five shillings are received by a local authority for a particular service the manager may arrange for the giving of receipts for such payments by means of tickets numbered consecutively in print and with the amount of the payment printed thereon.

(2) Subject to the provisions of the immediately preceding sub-article every officer who receives money on behalf of a local authority shall give to the person paying the same an official receipt bearing an identifying number to be taken from a receipt book provided by the local authority for the purpose.

(3) Every official receipt shall set forth the date on which the money was received, the amount thereof, the name of the person from whom it was received, the purpose for which it was received, whether the payment was made by cash, cheque, money order, postal order or otherwise, and (in the case of a periodical payment) the period covered thereby.

(4) Except in the case of receipts for rates other than interim receipts, a carbon copy of every official receipt shall be retained in the receipt book which shall be so constructed as to provide therefor.

(5) The identifying numbers of official receipts shall be consecutive, and on each official receipt and carbon copy thereof the identifying number shall appear in print.

(6) A record shall be kept showing in respect of every official receipt book or block of tickets provided by a local authority for the purposes of this article the number of the first and last receipt or ticket, the date of purchase and issue, and the officer to whom it is issued; and such record shall be retained and made available for inspection by the auditor.

43 Lodgments.

43.—(1) Where no express provision is made by statute for the lodgment of the moneys received on behalf of a particular local authority within a period, all moneys received by an officer of such local authority on behalf of such local authority shall be lodged by him with the treasurer within such time as may be specified by the local authority or, if no such time has been so specified, forthwith.

(2) Whenever moneys received by an officer of a local authority are lodged by him with the treasurer such officer shall enter particulars of such lodgment on a paying-in slip and shall certify thereon the accuracy of such particulars.

(3) The particulars of a lodgment to be entered on the paying-in slip shall show how such lodgment was made up, whether by cash, cheque, money order, postal order, or otherwise, and where such lodgment is wholly or partly made up of a cheque the amount of such cheque and the number of the receipt given under this Order for such cheque.

(4) The treasurer of every local authority shall at an audit of the accounts of such local authority for any period produce or arrange for the production of the portions of the lodgment dockets in respect of all lodgments during such period which have been retained by the treasurer.

44 Duties of the manager in regard to moneys received.

44.—(1) On or before the seventh day of each month the manager for every local authority shall ascertain whether all moneys received during the preceding month on behalf of the local authority have been duly lodged with the treasurer.

(2) Where ally moneys received during any month on behalf of a local authority have not been duly lodged, the manager shall send to the Minister with the monthly financial statement a report setting out the amount of such moneys, the name of the person responsible and any other relevant matters.

45 Checking of accounts of moneys received on behalf of a local authority

45,—(1) The manager for a local authority shall arrange that the accounts of every officer who receives money on behalf of the local authority shall be checked in accordance with this article by some other officer (in this article referred to is " the checker ") to be appointed for the purpose by the manager.

(2) Checking of the accounts of an officer under this article shall take place—

(a) at regular intervals at least once in each fortnight or, if the manager so directs, at least once in each month; and

(b) at irregular intervals at least twice in each year.

(3) When checking the accounts of an officer in pursuance of this article the checker shall examine and by his signature certify the accuracy of the books and accounts kept by such officer and of the amounts lodged by and in the hands of such officer and shall ascertain whether the provisions of any statute and this Order in regard to lodgments on behalf of a local authority have been complied with.

(4) Every officer who receives moneys on behalf of a local authority shall attend at such place and at such time as may be appointed by the checker and shall submit his books, accounts and paying-in slips for examination and checking.

(5) If the checker of the accounts of an officer considers it expedient for the purpose of testing the accuracy of the accounts to investigate any outstanding sum or other matter he shall carry out such investigation.

(6) The rate inspector shall be the checker of the accounts of a rate collector.

(7) When accounts have been checked in pusuance of this article the paying-in slips submitted to the checker shall be transmitted by him to the secretary or clerk who shall retain the same for production to the auditor.

(8) Where any irregularities are disclosed at the checking of the accounts of an officer in pursuance of this article the checker shall forthwith report such irregularities to the manager in writing with full particulars.

(9) Where any officer fails to attend for the checking of his accounts in pursuance of this article at the time and place appointed or fails to produce all or any of his books or accounts for such checking the checker shall forthwith report such failure to the manager in writing.

(10) The manager shall take reasonable steps from time to time to satisfy himself that the provisions of this article are being complied with by the officers appointed by him to be checkers.

46 Arrears notices.

46.—(1) The secretary or clerk of a local authority may from time to time, and shall, when and so often as he is so required by the Minister or the manager or the auditor, send or cause to be sent a notice to be called an " arrears notice " in Form AN to all or any persons who may appear from the books of the local authority or of a collector to owe rates, rents, fees or other moneys to the local authority. If it is found that any such person has paid the sum due by him but that the amount thereof has not been accounted for by the collector, the secretary or clerk shall forthwith report the fact to the manager.

(2) Arrears notices shall be taken from a book and shall bear consecutive identifying numbers in print. A carbon copy of every arrears notice shall be retained in the book which shall be so constructed as to provide therefor.

(3) The collector responsible for the collection of the sum to which an arrears notice relates shall not be notified or otherwise made aware of the issue of the notice.

(4) In this article the word " collector " means a rate collector or any other person duly authorised by a local authority to receive payments of any particular class.

47 Making of payments.

47.—(1) Subject to the provisions of sub-article (2) of this article, no payment shall be made out of the funds of a local authority otherwise than by means of a treasurer's advice note and paying order in the manner hereinafter specified or out of a standing imprest account from which payments have been authorised under this Order.

(2) Nothing in this article shall prevent either

(a) the payment of any sum by a local authority or by the treasurer of a local authority which has been ordered by a court under any Act or which the treasurer of a local authority is required by any Act to pay out of moneys under his control as such treasurer, or

(b) the enforcement of such a payment.

48 Treasurer's advice notes.

48.—(1) Every authorisation for the making of any payment out of the funds of a local authority given by the manager shall be so given by means of an order in Form AC 2 to be called a " treasurer's advice note ", or an " advice note ".

(2) Every advice note when duly signed shall be an authority to the treasurer to pay the several amounts specified in the accompanying list or lists on presentation of the paying orders (Form AC 3) for the same as issued by the secretary or clerk.

(3) The treasurer shall retain custody of the several advice notes issued to him in respect of which he makes payments and shall not deliver or entrust them to any member or officer of the local authority unless specially authorised by the Minister to do so but shall retain them until they are delivered to the auditor on his request.

49 Nominated officers.

49. For the purposes of section 21 of the County Management Act, 1940 , the following shall be nominated officers, that is to say :—

(a) in respect of a county council—the county secretary ;

(b) in respect of an urban authority, and of the commissioners of a town—the town clerk ;

(d) in respect of any other elective body—the principal officer of such elective body.

50 Paying orders.

50.—(1) After the completion of an advice note the secretary or clerk of a local authority shall forthwith deliver or transmit by post to every person to whom a payment is authorised by such advice note a paying order in Form AC 3.

(2) Subject to the provisions of the next following sub-article, every paying order shall be duly signed by the secretary or clerk before being issued.

(3) A local authority, with the consent of the Minister and after consultation with the treasurer, may permit, subject to compliance with such conditions (if any) as the local authority with the said consent and consultation thinks proper to impose, the issue of all paying orders or of all paying orders of a specified class without any signature of the secretary or clerk except a signature by means of a rubber stamp or other similar device, or a facsimile of such signature printed on such paying orders.

51 Imprest accounts.

51.—(1) A local authority may arrange for the making of payments by specified officers and may authorise every such officer to make such payments out of a standing imprest account.

(2) Where a standing imprest account is kept for the purposes of this article the officer making the payments from such account shall be repaid periodically by means of a treasurer's advice note and paying order the exact amount of the payments made by him from such account so as to bring to a fixed amount the balance for which such officer is accountable.

(3) Save with the consent of the Minister—

(a) the payments to be made out of an imprest account shall be confined to payments for the purchase of farm stock, petty disbursements, wages and similar payments, and

(b) no such payment other than a payment for the purchase of farm stock shall exceed ten pounds.

(4) Where payments of wages are made on behalf of a local authority out of an imprest account such local authority shall take steps so far as is reasonably possible to ensure that such wages are so paid only to the proper persons and generally to prevent fraud or embezzlement.

52 Payment of demands.

52. Where any sum, being the whole or a part of the expenses of a local authority during a local financial year is payable to such local authority by another local authority on demand, and such sum has been duly demanded, such sum shall be paid as follows, that is to say :—

(a) if both such local authorities have the same manager, at such times and in such instalments as such manager shall determine; and

(b) if such local authorities have different managers, at such times and in such instalments as shall be agreed upon by such managers, or, in default of agreement between such managers, as shall be determined by the Minister.

PART IV. ANNUAL BUDGETS OF COUNTY COUNCILS AND ELECTIVE BODIES.

53 Notice of the making of an estimate of expenses.

53. The public notice of the fact that an estimate of expenses has been made by a county council or an elective body shall be given in Form E 7 by publication in one or more newspapers circulating in the functional area of such county council or elective body.

54 Estimate of expenses of an elective body which is not a rating authority.

54. The prescribed period for the preparation in pursuance of section 23 of the County Management Act, 1940 , of the estimate of the expenses for a local financial year of an elective body which is not a rating authority shall be the month of December in the previous local financial year.

55 Estimate of expenses of a county council.

55.—(1) The prescribed period for the preparation of the estimate of the expenses for a local financial year of a county council shall be the period from the 1st day of January to the 8th day of February in the previous local financial year.

(2) If the demand from any public body which a county council is bound to supply with money has not been received by such county council before the termination of the period mentioned in the foregoing sub-article the manager shall include in the estimate of expenses of such county council such sum by way of provision for the demand of such public body as the manager shall think sufficient.

56 Estimate of expenses of an urban authority.

56. The prescribed period for the preparation in pursuance of section 23 of the County Management Act, 1940 , of the estimate of expenses for a local financial year of an urban authority shall be the month of March in the previous local financial year.

57 Adoption of estimate of expenses and determination of rates in the pound of a county council or of an urban authority.

57.—(1) The estimate of expenses of a county council or an urban authority shall be prepared as part of the Estimate of Expenses and Determination of the Rates in the Pound in the prescribed form.

(2) At the estimates meeting of a county council or an urban authority such council or authority shall adopt the estimate of expenses (with or without amendment) by passing the first of the resolutions referred to in the certificate at the foot of the prescribed form, and shall determine in accordance with such estimate as so adopted the rates in the pound to be levied for the several services specific in such estimate by entering the said rates in the column provided for the purpose in the said form and passing the second of the resolutions referred to in the said certificate.

(3) Immediately before the conclusion of the estimates meeting of a county council or an urban authority the chairman or mayor shall sign the certificate at the foot of the Estimate of Expenses and Determination of the Rates in the Pound and the secretary or clerk shall countersign the said certificate.

(4) As soon as may be after the conclusion of the estimates meeting of a county council or an urban authority the secretary or clerk shall send a certified copy of the Estimate of Expenses and Determination of the Rates in the Pound to the Minister.

58 Adoption of estimate of expenses and demand by an elective body which is not a rating authority.

58.—(1) The estimate of expenses of an elective body which is not a rating authority shall be prepared as part of the estimate and demand in the prescribed form in the Schedule to this Order, or, if there is no such form in the said Schedule, in a form to be specially prescribed for such body by the Minister.

(2) At the estimates meeting of an elective body which is not a rating authority such body shall adopt the estimate of expenses by passing the first of the resolutions referred to in the certificate at the foot of the prescribed form and shall adopt in accordance with such estimate the demand whereby the money to meet the expenses of such body in the local financial year next ensuing isto be obtained, by completing the said form and passing the second of the resolutions referred to in the said certificate.

(3) Immediately before the conclusion of the estimates meeting of an elective body which is not a rating authority the chairman shall sign and the secretary or clerk shall countersign the certificate on the estimate and demand.

(4) Where the expenses of an elective body which is not a rating authority are supplied by two or more other bodies one estimate and demand shall be prepared and completed by such elective body for each such other body.

(5) As soon as may be after the conclusion of the estimates meeting of an elective body which is not a rating authority the secretary or clerk shall transmit an estimate and demand to every body by which any of the expenses of such elective body are supplied and shall also send a certified copy to the Minister.

59 Demand by county council on an urban authority.

59.—(1) As soon as may be after the conclusion of the estimates meeting of a county council at which the estimate of expenses for a local financial year has been adopted the secretary of such county council shall furnish to the town clerk of every urban area situate in the county a statement showing the amount of such expenses which will be demanded from the urban authority of such urban area.

(2) As soon as a county council have determined the rate in the pound of the county rate they shall cause to be duly sealed and signed a demand in Form E 8 on the urban authority of every urban area in the county for the amount to be demanded from such authority and every such demand shall thereupon be transmitted as soon as may be by the secretary of the county council.

PART V. MAKING AND COLLECTION OF RATES BY RATING AUTHORITIES.

60 Preparation of the rate book.

60.—(1) As soon as may be after the rate in the pound of a rate has been determined by the rating authority and the revised list of hereditaments has been received from the Commissioner of Valuation by the rating authority, the secretary or clerk of the rating authority shall prepare the rate book in accordance with this article.

(2) The rate book shall be in the prescribed form and shall include all the particulars required by the said form.

(3) In the rate book the rate in the pound determined by the rating authority shall be assessed upon the persons liable in respect of the several hereditaments, and otherwise in accordance with the provisions of the relevant statutes.

(4) The several hereditaments having been arranged by collection districts according to the order in which they appear in the valuation lists and in the rate books shall be numbered consecutively.

(5) In the amount of an assessment of rates on a hereditament fractions of a penny less than a halfpenny shall be discarded and fractions equal to or greater than a halfpenny shall be reckoned as a penny.

61 Notice of deposit of the rate book.

61.—(1) Fourteen days at least before the making of a rate the rating authority shall publish the statutory notice in Form RA 4 of the deposit of the rate book for the inspection of ratepayers by exhibiting a copy in some conspicuous place on or near the outer door of the offices of the rating authority, and also by publishing it in at least one newspaper circulating in the area for which the rate is to be made.

(2) Every copy of a notice of the deposit of the rate book which is exhibited in any place in pursuance of this article shall be kept so exhibited until the rate has been made.

62 Making of the rate.

62.—(1) Every rate shall be made by the rating authority at a meeting specially held for the purpose of which special notice has been sent to every member of the rating authority after every statutory requirement in relation to notices or to the deposit of the rate book for inspection has been complied with by passing a resolution allowing and making the same as assessed in the rate book.

(2) As soon as a rate has been made by the rating authority warrants in Form RA 6 authorising the collectors to collect the rates shall be duly sealed and signed.

63 Notice of the rate having been made.

63. As soon as may be after the making of a rate the rating authority shall publish the statutory notice in Form RA 5 of the rate having been made by exhibiting a copy in some conspicuous place on or near the outer door of the offices of the rating authority, and also by publishing it in at least one newspaper circulating in the area for which the rate is made.

64 Rating of a hereditament divided before rate is made.

64. Where a hereditament (in this article referred to as " the divided hereditament ") included in a revised valuation list received by a rating authority becomes before being rated for the service of the local financial year next after the receipt of such list by reason of division proper to be rated in parts as two or more separate hereditaments, and such rating authority under sub-section (1) of section 61 of the Act of 1941 makes a rate on each of such separate hereditaments, this Order shall have effect in relation to the making and collection of such rate subject to the following provisions, that is to say :—

(a) there shall be inserted in the rate book a reference to the fact that the valuation on which such rate has been made is an apportioned valuation within the meaning of the said sub-section ;

(b) the collector shall transmit with the demand for such rate a notice in Form RA 9.

65 Amended rate on a divided hereditament.

65.—(1) Where a hereditament (in this article referred to as " the divided hereditament ") in respect of which a person (in this article referred to as " the former occupier ") is rated by a rating authority for the service of a local financial year becomes before the expiration of such year by reason of division proper to be rated in parts as two or more separate hereditaments and the rating authority amend the rate made by them in respect of the divided hereditament for the service of such local financial year so as to give effect to the provisions of sub-section (2) of section 61 of the Act of 1941, the following provisions shall have effect in relation to the making of such amendment, that is to say :—

(a) the entries in the rate book relating to the rating of the divided hereditament made before such division shall be cancelled;

(b) new entries shall be made in the rate book relating to the rate in respect of each such separate hereditament as if such rate had been made on such separate hereditament at the time when the rate on the divided hereditament was made, but there shall be added a reference to the fact that the valuation of such separate hereditament for the purpose of making such rate has been determined provisionally under paragraph (c) of the said sub-section (2).

(2) The following provisions shall have effect in relation to the collection of a rate made in pursuance of the foregoing sub-article in respect of a separate hereditament, that is to say :—

(a) there shall be a special account for such rate in the rates ledger in which the amounts due respectively by the former occupier and by the person occupying such separate hereditament after such division shall be shown separately;

(b) the portion of the collecting book of receipts and demand notes relating to the rating of the former occupier in respect of the divided hereditament shall be cancelled by the secretary or clerk;

(c) a separate sheet in the collecting book shall be appropriated to the amount due by the former occupier and to the amount due by the person occupying such separate hereditament after such division, and such separate sheet shall be completed as if such amount were a rate on the person liable therefor, save that any receipt forms which are not required shall be cancelled by the secretary or clerk;

(d) the collector shall transmit with the demand for every amount due as aforesaid a notice in Form RA 10.

66 Rate collectors.

66. A rating authority shall from time to time, with the approval of the Minister, appoint persons to collect and levy the rates made by such rating authority as follows, that is to say :—

(a) when the rated area for the purposes of section 33 of the Act of 1946 is divided into separate collection districts, one person for each such district ;

(b) when the said rated area is not so divided, one person for the whole rated area.

67 Rate collectors' bonds.

67. Such security bond or bonds shall be required in respect of every person appointed or to be appointed by a rating authority to the office of rate collector as the Minister may approve for the purpose of securing such rating authority against loss caused by the dishonesty of such person.

68 Preparation and issue of collection books, etc.

68.—(1) Immediately after a rate has been made by a rating authority collecting books of receipts and demand notes shall subject to the provisions of article 69 of this Order be prepared and issued to the rate collectors as follows :—

(a) one or more collecting books in Form RA 7 for each collector relating to every hereditament in his collection district not being a small dwelling of which the owner is not the occupier, and

(b) unless such collection district does not comprise any such small dwelling, one or more separate collecting books in Form RA 8 relating to every such small dwelling in such collection district.

(2) Before allowing a collecting book of receipts and demand notes to be issued by a rating authority to a rate collector the secretary or clerk shall satisfy himself that all the particulars and extracts required to be entered in such book are fully and accurately so entered and that all blank forms have been removed from the book.

(3) There shall be issued to every rate collector with the collecting book or books of receipts and demand notes—

(a) the warrant (Form RA 6) for the collection of rate within his collection district, and

(b) a special book framed and constructed in accordance with the provisions of this Order in relation to the giving of receipts on behalf of local authorities and in this Order referred to as " an interim receipt book ", to be used in accordance with this Order for payments less than the full amount of the rate or (where the rate is collected in moieties) of a moiety of the rate.

69 Separate demand notes and receipts.

69.—(1) With the consent of the Minister a rating authority may adopt a procedure for the collection of rates without the use of the collecting books of receipts and demand notes (Forms RA 7 and RA 8) and may for that purpose specify modifications to be made in the provisions of this Order.

(2) Where a procedure has been adopted by a rating authority under sub-article (1) of this article with the consent of the Minister the rating authority may collect their rates in accordance with the said procedure and this Order shall apply in relation to the rating authority with the modifications specified under the said sub-article.

70 Duties of rate collector.

70.—(1) Subject to any modifications made in pursuance of article 69 of this Order the following shall be the duties of a rate collector, that is to say :—

(a) to keep all books required to be kept by the orders of the Minister or of the rating authority and attend personally and produce the same to the secretary or clerk of the rating authority or to the rate inspector as the case may be, at the time and place appointed for the examination of his accounts;

(b) to collect with due diligence all moneys payable to the rating authority on account of rates in his collection district, and to take all lawful and proper steps for enforcing the payment of such moneys;

(c) not later than one month after the making of the rate for a local financial year to issue the demand notes as numbered and filled up by the secretary or clerk, and, in the case of every demand note for a rate made by virtue of section 4 of the Local Government (Rates on Small Dwellings) Act, 1928 , to issue such demand note to such owner in the manner prescribed by sub-section (4) of the said section for furnishing to the owner particulars of the rate;

(d) on the expiration of one month after the making of the rate for a local financial year to make a report to the rating authority stating whether he has or has not complied with the provisions of paragraph (c) of this sub-article and, if he has failed to comply with the said provisions, stating particulars of and any reasons for such failure;

(e) subject to the provisions of the Local Government (Rates on Small Dwellings) Act, 1928 as amended by subsequent enactments and to the provisions of this Order, to issue and serve on agents, trustees and occupiers of small dwellings such notices as occasion may require;

(f) to give receipts as directed by this Order and not otherwise;

(g) immediately after the expiration of the discount period to remove from his collecting book (Form RA 8) an unissued receipt relating to each small dwelling in his collection district and to transmit such receipt to the secretary or clerk for cancellation and production to the auditor;

(h) in accordance with the procedure prescribed by statute or by this Order for an officer who receives money on behalf of a local authority, to lodge with the treasurer all moneys collected;

(i) to make the entries required to be made in the Abstract of Rate Receipts and Lodgments (Form RA 13) with regard to all sums collected by him;

(j) to comply immediately with any direction given to him under this Order by the manager at the investigation of his accounts to lodge any moneys which he has not already lodged;

(k) to attend with his collecting book and interim receipt book at the time and place appointed by the rate inspector for the examination of his books and accounts, and there to submit the said books and accounts for examination and to produce to the rate inspector his treasurer's receipts;

(l) to do all or any of the following things whenever ordered by the secretary or clerk, that is to say :—

(i) to attend at the offices of the rating authority;

(ii)to submit all or any of his books for inspection;

(iii) to lay before the rating authority a summary of the state of his collection together with any receipts from the treasurer for moneys lodged during the relevant period;

(m) to attend before the auditor when so required, and to produce to him at the time fixed for the audit or for any adjournment thereof all the said books, together with the vouchers and other necessary documents, properly balanced and made up to the end of the period under audit, and to lay before the auditor his collecting and other books connected with the rate in course of collection at the time of audit, and to furnish to the auditor or to the rating authority or to the Minister any abstract, statement or explanation respecting his accounts and the items contained therein or the vouchers relating thereto at such time or times as he may be required so to do;

(n) to perform and discharge any duties imposed on him from time to time by any statute.

(2) Where payment of the rate on a small dwelling has been made during the discount period the receipt to be removed from the collecting book in pursuance of paragraph (g) of the preceding sub-article shall be section C (1) of Form RA 8, and in every other case shall be section C (2) of the said form.

71 Notice to agent or trustee of a small dwelling requiring payment of rates.

71.—(1) This article applies to every notice served by a rate collector in pursuance of paragraph (a) of sub-section (2) of section 5 of the Local Government (Rates on Small Dwellings) Act, 1928 .

(2) A rate collector, when serving a notice to which this article applies on an owner of a small dwelling, shall furnish a copy of such notice to the secretary or clerk of the rating authority.

(3) Every notice to which this article applies shall be in Form RA 11.

72 Notice to occupier of a small dwelling requiring payment of rates.

72.—(1) This article applies to every notice served by a rate collector in pursuance of paragraph (d) of sub-section (2) of section 5 of the Local Government (Rates on Small Dwellings) Act, 1928 .

(2) A rate collector shall not serve a notice to which this article applies on the occupier of a small dwelling unless and until he has been instructed so to do by an order of the manager stating that in the opinion of the manager, either

(a) the notice cannot conveniently be served on the owner of the small dwelling, or

(b) the amount of the rate on such small dwelling or some part of such amount is or probably will be irrecoverable from such owner.

(3) Every notice to which this article applies shall be in Form RA 12.

73 Payments on account of rates.

73.—(1) Whenever a rate collector is paid any sum on account of a rate less than a moiety of such rate, he shall, subject to any modifications made in pursuance of article 69 of this Order, comply with the following procedure, that is to say :—

(a) he shall forthwith give a receipt from an interim receipt book to the person making such payment;

(b) he shall enter in his collecting book on the counterfoil relating to the particular rate in respect of which the payment is made and in the space provided for the purpose, the amount of such payment, whether such payment was made by means of cash, cheque, money order, postal order or otherwise and the number of the receipt given from the interim receipt book.

(2) Whenever a collector has been paid the whole of a moiety of a rate he shall forthwith issue to the person making such paymentthe official receipt from his collecting book, and such official receipt when so issued shall be deemed to be in substitution for any receipts given under sub-article (1) of this article from an interim receipt book for payment on account of such moiety.

(3) On ascertaining from the collector's abstract (Form RA 13) that a payment has been made on account of the rate on any particular hereditament less than a moiety of such rate, the secretary or clerk shall open an account in the rates ledger for such rate and shall record such payment and other similar payments in such account.

74 Remuneration of rate collectors.

74. A rating authority shall make provision with the sanction of the Minister for the remuneration of every rate collector in its service whether by means of a poundage rate or rates on all moneys lodged by him or on his behalf with the treasurer of the rating authority, or by salary, or by a combination of poundage and salary.

75 Schedule of uncollected rates.

75.—(1) Every rate collector shall, not later than one week after the close of the local financial year for which the rates are made, prepare a schedule of uncollected rates for the year in Form RA 16

(a) how much of the said rates were uncollected at the close of the year, and

(b) how much of the said uncollected rates he claims to be irrecoverable,

and shall verify such schedule by making the statutory declaration in the prescribed form. Such schedule when prepared and verified shall be transmitted by the collector together with his collecting book or books to the secretary or clerk of the rating authority.

(2) Not later than fourteen days after the close of a local financial year the secretary or clerk shall prepare and submit to the rating authority a report showing the state at the close of the year of the collection of the rate for the year by every collector, the comments of the secretary or clerk on the said collection and on every schedule submitted by a collector under the foregoing sub-article and such other matters relating to the said collection as the secretary or clerk may consider proper for consideration.

(3) Not later than one month after the close or a local financial year the manager after due notice to each rate collector shall investigate his accounts for the year and shall consider the schedules and report prepared under this article. After such investigation and consideration the manager shall in respect of any sum which a collector shall have failed to collect before the close of the year either declare the said sum to be irrecoverable, or, if the manager is of opinion that the said sum was temporarily uncollectable for some sufficient cause and without default by the collector, declare thesame to have been temporarily uncollectable. Where the manager is not satisfied that there was sufficient cause without default by the collector for his failure to collect any sum, he shall direct the collector to lodge the said sum within one week.

(4) Every rate collector shall transmit to the secretary or clerk for inspection by the manager, at least three days before the date on which his accounts are to be investigated in pursuance of sub-article (3) of this article, every interim receipt book issued to him, and also a list of any rates collected by him subsequent to the close of the local financial year.

(5) Immediately after such investigation the secretary or clerk shall detach from every collecting book and cancel all unused receipt forms except those relating to rates which the rate collector has lodged pursuant to a direction by the manager under sub-article (3) of this article, and shall retain the said unused receipt forms for production to the auditor. Any unused receipt form relating to rates which the rate collector has lodged as aforesaid shall be returned to the collector, and may be given as a receipt for the said rates. The collecting book or books shall be returned to the rate collector and retained by him for production to the auditor.

(6) Where either—

(a) the manager has declared pursuant to sub-article (3) of this article a sum due by a person for rates to have been temporarily uncollectable at the close of a local financial year, or

(b) the manager has directed a rate collector pursuant to the said sub-article to lodge a sum due at the close of a local financial year by a person for rates and the rate collector has refused or failed during a period of one week to comply with the direction,

the said sum shall be carried forward as an arrear due from such person at the close of the said year, and shall be included accordingly in the next warrant.

76 Payment of arrears before issue of warrant.

76. Whenever payment of the whole or any part of the rates due in respect of a hereditament at the close of a year is made to a rate collector before the sealing and signing of the warrant (Form RA 6) relating to the collection of the rate on the said hereditament for the succeeding year with the arrears—

(a) the provisions of article 73 of this Order shall apply in relation to such payment save that the entries to be made on Section B of the counterfoil in the collecting book need not be made until the new collecting book is issued to the collector; and

(b) the amount of such payment shall be included in the demand note and receipts for the arrears and rates for the said succeeding year, but a note shall be attached to the said demand note informing the ratepayer that credit may be taken for the amount of such payment.

77 Refunds to collector.

77. After the investigation of the accounts of a rate collector, if such collector has lodged an amount exceeding the portion of his warrant or warrants which has not been declared to be irrecoverable or temporarily uncollectable, the amount of such excess shall be refunded to the collector, after deducting the amount of any poundage allowed or paid in respect of such rate or rates.

78 Publication of lists of unpaid rates.

78. The rating authority may, and shall if the Minister so directs, publish in such manner as the Minister shall direct a full and accurate list of such rates for a local financial year as were unpaid in any collection district after the close of such year.

79 The rate inspector.

79.—(1) For every rating authority there shall be an officer, who shall be called " the rate inspector ", to check the accounts of the rate collectors.

(2) The rate inspector for an urban authority shall be the town clerk unless the manager, with the consent of the Minister, assigns the duty to some other officer.

(3) If the Minister consents, a rating authority may appoint more than one rate inspector.

80 Duties of the rate inspector.

80.—(1) It shall be the duty of the rate inspector in the area for which he acts and in accordance with the provisions of this Order in relation to the checking of accounts of money received by a local authority, to check once at least every fortnight the accounts of every rate collector.

(2) In every book of abstracts of rate receipts and lodgments (Form RA 13) there shall be included, at such intervals as shall be necessary to provide abstracts for every half year, rate collector's balance sheets in Form RA 14.

(3) At the close of the checking of the accounts of a rate collector the rate inspector shall carry the totals into the appropriate rate collector's balance sheet (Form RA 14) which he shall initial, having first filled in the several other columns and inserted the date of checking.

(4) Immediately after the checking of the accounts of a rate collector the rate inspector shall furnish to the rating authority a report and summary of such checking in Form RA 15, together with the abstract of rate receipts and lodgments (Form RA 13).

(5) It shall also be the duty of the rate inspector—

(a) to make whenever so directed by the manager investigations and reports in connection with outstanding rates or any other similar matters, and

(b) to investigate any matter relating to an outstanding rate which he considers proper to investigate for the purpose of testing the accuracy of the accounts of a rate collector.

81 Completion of the rate book.

81. The secretary or clerk of a rating authority shall from time to time when the necessary information is at his disposal enter in the rate book the various particulars mentioned in the prescribed form of such rate book and relating to the collection of the rate.

82 The rates ledger.

82.—(1) For the purposes of this Order the secretary or clerk of every rating authority shall keep a book, which shall be called " the rates ledger ", and shall keep in such book and in accordance with this Order special accounts of the payments of particular rates.

(2) At the end of every local financial year the total amount of the payments in respect of any rate for which an account has been kept in the rates ledger shall be entered in the appropriate column of the rate book.

83 Returns relating to the collection of rates.

83.—(1) Not later than three days after the last day of every month a rating authority shall in respect of every rate made by them transmit to the Minister a return, to be called the Monthly Rate Collection Return, showing—

(a) the total amount of such rate to be collected in the local financial year;

(b) how much of such amount was collected and lodged before the last day of such month; and

(2) In the Monthly Rate Collection Return any discount allowed to the owner of a small dwelling and also any credit given by way of credit note shall be treated as having been collected and lodged.

(3) Every rating authority shall furnish to the Minister within three days after the last day of every local financial year a return showing whether any sums remain due for rates by any members of such rating authority and, if so, the names of such members and the amounts so due in each case.

84 Reference to the rate collection in the abstract of accounts.

84. The abstract of accounts of a rating authority for a local financial year shall include a statement in Form AS 3 giving particulars of the collection of rates during such year.

PART VI. APPLICABLE TO EVERY ROAD AUTHORITY.

85 Road sections and numbers.

85.—(1) A road authority may, if it thinks fit, divide any road in its charge into sections of a size and nature convenient for separate reference in relation to the repair or improvement of the road.

(2) There shall be a distinguishing number assigned by a road authority to every road in its charge or where such road is divided into sections to every such section.

(3) The number assigned to any road, the division of any road into sections or the number assigned to any such section, whether such division or assignment was made before or after the coming into force of this Order, shall not be altered except with the consent of the Minister.

86 Road schedule.

86.—(1) Every road authority shall keep a road schedule in Form RO 1 showing the number assigned to each road in its charge and, where such road is divided into sections, the number assigned to each such section and the other matters set forth in the said form.

(2) Three copies of the road schedule shall be sealed with the seal of the road authority. The road authority shall send one such copy to the Minister, and shall retain the other two copies and keep the same available for inspection by any member of the directing body.

(3) Whenever it becomes necessary to alter the road schedule a new road schedule shall be prepared and the provisions of this article shall apply in relation to such new road schedule.

87 Official road map.

87.—(1) Every road authority shall cause to be prepared in triplicate a map showing on a convenient scale the roads in its charge (in this Order called " the official road map ") showing the distinguishing number assigned to each road and, where a road is divided into sections, showing such division and the number assigned to each such section.

(2) The official road map may be prepared in two or more separate sheets.

(3) The three copies of the official road map shall be sealed with the seal of the road authority. The road authority shall retain one such copy, shall send one such copy to the Minister, and shall cause one such copy to be exhibited in a prominent position in the room in which the directing body meets.

(4) The copy of the official road map which is exhibited in the room in which the directing body meets shall be open to the inspection of the public during office hours unless the said room is occupied by a meeting.

(5) Whenever it becomes necessary to alter the official road map a new official road map shall be made and the provisions of this article shall apply in relation to such official road map.

88 Road groups.

88.—(1) Two or more roads or sections of roads the maintenance of which is charged on the same area may be grouped together in one unit and such roads or road sections shall while so grouped be treated as one road to which a separate number has been assigned and which has not been divided into sections for the purpose of the repair thereof.

(2) Any two or more roads or sections of roads which are grouped together and included as one unit under this article are referred to in this Order as a " road group ".

89 Charges for materials and machinery etc., used on roads.

89. In the Materials Expense Account and the Machinery Expense Account kept by a road authority each of the following shall be treated as a separate work, that is to say :—

(a) the repair of a road section which is not included in a road group;

(b) the repair of a road group or of a road to which a separate number has been assigned but which has not been divided into sections;

90 Record of expenditure on each road or section.

90. The secretary or clerk shall keep a periodical record of the expenditure on the repair of each road or section and on each work of improvement of roads.

If a contract is in force for the execution of the repair or work, such record shall be in Form RO 2.

If the repair or work is carried out by means of direct labour, such record shall be in Form RO 3.

91 Snmmary of road expenditure.

91.—(1) At the close of each local financial year the secretary or clerk of a road authority shall prepare and certify the summary of road expenditure for the year in Form RO 4.

(2) The abstract of the accounts of a road authority for a local financial year shall include a statement in Form AS 4 of the amount expended out of revenue during such year on the construction and maintenance of the roads in the charge of such road authority.

(3) In the statement prepared under sub-article (2) of this article the roads shall be classified as follows that is to say :—

(a) where the statement is prepared by the council of a county in which there are no main roads,—as " trunk and link roads " and " other county roads ",

(b) where the statement is prepared by the urban authority of an urban area in a county in which there are no main roads—as " trunk and link roads " and " other urban roads ",

92 Transferred roads.

92.—(1) Where any urban roads in an urban area are in the charge of the county council the following provisions shall have effect, that is to say :—

(a) a separate account shall be kept in the books of the county council of the receipts available for and the expenditure on such roads;

(b) the net estimated sum required by the county council for such roads during a local financial year, after taking into account any balance in respect of preceding years, shall be paid by the urban authority to the county council on receipt of a demand giving particulars of such amount;

(c) the urban authority shall supply the said net estimated sum to the county council at the same times and in the same manner as the remainder of the sum demanded by the county council for the year.

(2) Where any main roads in an urban area are in the charge of the urban authority, the following provisions shall have effect, that is to say :—

(a) as soon as may be after the 1st day of January and not later than the 8th day of February in each year the manager shall cause to be prepared an estimate of the amount which will be required during the next ensuing financial year to provide for such roads, and the town clerk shall thereupon notify such not estimated amount to the secretary of the county council;

(b) the net estimated sum required by the urban authority for such roads during a local financial year, after taking into account any balance in respect of preceding years, shall be paid by the county council to the urban authority on receipt of a demand giving particulars of such sum.

PART VII. APPLICABLE IN RELATION TO EVERY INSTITUTION MAINTAINED BY A LOCAL AUTHORITY IN WHICH PERSONS ARE FED, CLOTHED AND LODGED.

93 Average costs etc., of the institution.

93.—(1) At the close of every local financial year the following amounts shall be determined for the institution, that is to say :—

(a) the cost during such year of each class of consumable materials and also the cost of heating and lighting each of which costs shall be taken to be the cost of the quantity actually consumed during such year;

(b) the cost during such year of each class of articles of equipment, which shall be taken to be the sum of the payments made during such year for the purchase, manufacture and repair of articles of that class ;

(c) the sum of the costs referred to in paragraphs (a) and (b), which shall be referred to as " the maintenance cost " of the institution during such year ;

(d) the sum of the payments made during such year for the repayment of loans borrowed for the purposes of the institution, which shall be referred to as " the loan cost " of the institution during such year ;

(e) the sum of all the payments made during such year in relation to the institution for any purpose except the purchase or manufacture of consumable materials, the cost of heating and lighting, the purchase, manufacture and repair of articles of equipment, and the repayment of loans, which sum shall be referred to as the " establishment cost " of the institution during such year.

(2) For the institution at the close of every local financial year average daily costs of each inmate during such year shall be determined from the amounts mentioned in the foregoing sub-article by dividing into each such amount the number obtained by adding together the number of days on which every inmate was maintained in the institution during such year.

(3) At the close of every local financial year the average daily number of inmates shall be determined for the institution by adding together the number of days on which every inmate was maintained in the institution during such year and dividing the total by the number of days in such year.

(4) The averages determined under this article for the institution during a local financial year shall be set forth in a statement in Form AS 5 which shall be included in the abstract of accounts of the local authority by which the institution is maintained.

(5) In any regulations prescribing for the purposes of any Act the method of determining the cost of inmates of any institution a reference to this article shall be substituted for a reference to article 91 of the Order of 1942.

94 Consumable materials produced in the institution.

94. If any consumable material is produced in the institution the following provisions shall have effect, that is to say :—

(a) a reasonable price shall be fixed for such material having regard to the price at which such material can be purchased and the cost of any such material consumed in the institution shall be determined by reference to the price so fixed ;

(b) a profit and loss account relating to such production shall be kept ;

(c) for the purposes of such account any such material consumed shall be treated as having been sold at the price fixed as aforesaid ;

(d) at the close of every local financial year the profit (if any) shown in such account shall be deducted from the cost of such material for such year and the loss (if any) shown in such account shall be included in the said cost.

95 Number and classification of inmates.

95. In the institution records shall be kept classified in such manner as the Minister shall approve or direct from time to time, showing the number of inmates and also the admissions, discharges, births and deaths.

96 Property of inmates.

96.—(1) Where the local authority by whom the institution is maintained takes into their care the property of any inmates of the institution detailed records shall be kept of all such property.

(2) The records kept by a local authority under sub-article (1) of this article shall include a note of any appropriation of property made under section 30 of the Public Assistance Act, 1939 , or section 234 of the Mental Treatment Act, 1945 .

97 Visits by the manager.

97. Whenever the manager visits the institution he shall enter in a book to be kept in the institution for recording his visits the date of his visit together with any observations on the condition of the institution which he thinks proper to make.

PART VIII. MISCELLANEOUS PROVISIONS.

98 Register of separate charges.

98. The secretary of every county council shall keep the register of separate charges in Form AR 2, in which shall be recorded full particulars of such separate charges as shall from time to time be leviable upon the county or upon any portion thereof.

99 County rate account.

99.—(1) In the ledger of a county council there shall be a separate account for each local financial year to be called " the county rate account ".

(2) Every sum received during a local financial year by a county council for rates, agricultural grant or bounty in lieu of rates and also the amount collected in respect of any increases in the rents of small dwellings owned by the council made under section 9 of the Local Government (Rates on Small Dwellings) Act, 1928 , shall be entered as a credit in the county rate account for such year.

(3) Every sum which was included in the estimate of expenses of a county council for a local financial year as required for any service other than general purposes shall be entered as a debit in the county rate account for the year and transferred as a credit to the account in the ledger relating to such service.

(4) At the end of every local financial year the county rate account shall be closed by transferring the balance to the general purposes account in the ledger.

100 Municipal rate account.

100.—(1) In the ledger of an urban authority there shall be a separate account for each local financial year to be called " the municipal rate account ".

(2) Every sum received during a local financial year by an urban authority for rates or bounty in lieu of rates and also the amount collected in respect of any increases in the rents of small dwellings owned by the urban authority made under section 9 of the Local Government (Rates on Small Dwellings) Act, 1928 , shall be entered as a credit in the municipal rate account for such year.

(3) Every sum which was included in the estimate of expenses of an urban authority for a local financial year as required for any service other than general urban purposes shall be entered as a debit in the municipal rate account and transferred as a credit to the account in the ledger relating to such service.

(4) At the end of every local financial year the municipal rate account shall be closed by transferring the balance to the general urban purposes account in the ledger.

101 Labourers cottages.

101.—(1) A labourers cottage ledger shall be kept by every county council showing in respect of every labourers cottage or plot provided by the council :—

(a) particulars of the fixing and payment of compensation in respect of the acquisition of the site, and

(b) particulars of the contract for the erection of the cottage or the fencing of the plot and of all payments on foot thereof, and

(2) Records shall be kept by every county council showing :—

(a) in respect of every labourers cottage or plot which is the property of the council, particulars of the lettings, the annual and monthly state of the rent collection and, in the case of a cottage, particulars of any repairs executed on such cottage, and

(b) in respect of every labourers cottage or plot which has been purchased from the council, the name of the occupier, the amount of the annuity or annuities payable, the payment period, the funding period (if any) and the annual and monthly state of the collection of the annuities.

(3) It shall be the duty of the collector of the rent of any labourers cottage

(a) to keep himself informed of the state of repair of such cottage and to report to the county council on such state of repair—

(i) during the months of January, April, July and October, and

(ii) whenever he considers that any repairs are necessary ; and

(b) to satisfy himself that any conditions which the tenancy agreement requires the tenant to observe are being so observed and to report any breach to the council.

(4) It shall be the duty of the collector of the annuity or annuities payable in respect of every labourers cottage or plot which has been purchased from the council to report to the council any breach which comes to his notice of the statutory conditions under which such cottage or plot was vested on such purchase.

102 Houses for the working classes.

102.—(1) Records shall be kept by every corporation of a county borough, urban authority and commissioners of a town showing in respect of every house erected under the Housing of the Working Classes Acts, 1890 to 1931, being the property of such corporation, authority or commissioners, particulars of the lettings of such house and the annual and monthly state of the rent collection and also particulars of any repairs executed on such house.

(2) It shall be the duty of the collector of the rent of any house erected under the Housing of the Working Classes Acts, 1890 to 1931,

(a) to keep himself informed of the state of repair of such house and to report on such state of repair—

(i) during the months of January, April, July and October, and

(ii) whenever he considers that any repairs are necessary ; and

(b) to satisfy himself that any conditions which the tenancy agreement requires the tenant to observe are being so observed and to report any breach which comes to his notice.

103 Register of members' addresses.

103. The secretary or clerk of every local authority shall, as soon as a member of such authority communicates the address at which such member ordinarily resides, enter the same in a register of the members' official residences for the purposes of section 80 of the Act of 1941 as amended by section 67 of the Act of 1946.

104 Insurance of employees.

104.—(1) If a local authority employs any persons to whom the National Health Insurance Acts, 1911 to 1942 or the Unemployment Insurance Acts, 1920 to 1943 apply the secretary or clerk shall satisfy himself that the duties of the local authority in relation to such persons under the said Acts have been duly performed.

(2) Every officer of a local authority charged with the supervision of any employee shall furnish to the secretary or clerk such information and at such times and in such manner as the secretary or clerk may require for the purposes of complying with sub-article (1) of this article.

105 Determination of net cost of maintenance of chargeable patients by a joint mental hospital board.

105.—(1) For the purposes of sub-sections (3) and (4) of section 43 of the Mental Treatment Act, 1945 , the maintenance during any year by the mental hospital authority of a mental hospital district consisting of two or more counties or of a county borough and one or more counties of the chargeable patients from each such county borough or county shall be determined as follows, that is to say :—

(a) from the total expenditure of the mental hospital authority on revenue account during the year there shall be deducted the total of the sums received by the mental hospital during the year by way of revenue other than sums in respect of the maintenance of any patients coming from a contributory area ;

(b) the amount arrived at under paragraph (a) of this article shall be divided between the several contributory areas in proportion to the average daily number of all the patients from each such area maintained by the mental hospital authority during the year ;

(c) from the amount assigned to any contributory area on the division under paragraph (b) of this article there shall be deducted the total sum received by the mental hospital authority during the year in respect of the maintenance of all patients from that area ; and the remainder after the said deduction shall be taken to be the net cost of the maintenance of the chargeable patients from that area during the year.

(2) In this article the expression " contributory area " means a county borough, or county forming part of the relevant mental hospital district.

106 Prescribed periods for appeals in relation to a surcharge or charge.

106.—(1) The prescribed period within which under section 70 of the Act of 1941 an application is to be instituted either to the High Court or to the Minister under section 12 of the Local Government (Ireland) Act, 1871, consequent upon a decision of the auditor on the audit of the accounts of a local authority for the purposes of Part VII of the said Act of 1941 shall be the six weeks commencing on the day when such auditor has given his reasons for the said decision.

(2) The prescribed period within which a person may apply to the Minister under sub-section (8) of section 68 of the Act of 1946 to remit a surcharge or charge which has been confirmed by the High Court shall be the four weeks commencing on the date of such confirmation.

107 Giving of notices.

107.—(1) Where the name of any person to whom a notice is required to be given under this Order cannot be ascertained by reasonable inquiry, such notice may, in lieu of being addressed tosuch person by name, be addressed to such person by the use of the expression " the owner " or the expression " the occupier " (as may be appropriate) or by the use of any other general words indicating who such person is.

(2) The following provisions shall apply and have effect in relation to the giving of any notice required to be given under this Order, that is to say :—

(a) where such notice is addressed to a person by his name, it may be given either—

(i) by delivering it to such person, or

(ii) by sending it in a prepaid registered letter addressed to such person at the address at which he ordinarily resides,

(b) where such notice is addressed to a person by his name but such person is absent or abroad or his address is unknown and cannot be ascertained by reasonable inquiry, it may be given either—

(i) by delivering it to an agent of such person, or

(ii) by sending it in a prepaid registered letter addressed to an agent of such person at the address where such agent ordinarily resides, and

(c) where such notice is not addressed to such person by his name or where, such person being absent or abroad or his address being unknown and not being ascertainable by reasonable inquiry, no agent of such person is known, such notice may be given by delivering it at the hereditament to which it relates to some person over the age of sixteen years resident or employed in such hereditament or by posting it on or near such hereditament.

(3) For the purposes of this article, a company registered under the Companies Acts, 1908 to 1924, shall be deemed to be ordinarily resident at its registered office, and every other body corporate and every unincorporated body shall be deemed to be ordinarily resident at its principal office or place of business.

108 Special provisions in relation to the Dublin County Council.

108. The prescribed forms of the abstract of the accounts of a county council (Form A 1) and of the estimate of expenses and determination of rates in the pound by a county council (Form E 1) shall in their application to the Council of the County of Dublin be modified in such manner as the Minister shall direct or approve so as to provide for the levying of different rates in each public assistance district wholly or partly within the said county.

109 Special provisions in relation to the Cork County Council.

109. The prescribed forms of the accounts of a county council (Form A 1) and of the estimate of expenses and determination of rates in the pound by a county council (Form E 1) shall in their application to the Council of the County of Cork be modified in such manner as the Minister shall direct or approve so as to provide for the levying of different rates in the several county health districts in the said county.

PART IX. GENERAL.

110 Departures from the provisions of this Order.

110.—(1) The Minister on the application of any public body may assent to any departure from the rules and regulations contained in this Order either absolutely or subject to specified conditions, and every such assent, unless and until the same shall be withdrawn by the Minister, shall have effect in accordance with the terms thereof as an amendment to this Order.

(2) An assent given by the Minister before the commencement of this Order to a departure from a rule or regulation contained in the Order of 1942 and also in this Order shall be deemed to have been given for the purposes of this Order.

(3) The Minister may withdraw an assent given or deemed to have been given by him for the purposes of sub-article (1) of this article.

111 Revocations.

111. The following are hereby revoked, that is to say :—

The Public Bodies Order, 1942.

The Urban Districts (Transferred Road Duties) Regulations, 1926.

The Joint Drainage Committees (Form of Estimate of Expenses) Order, 1945.

Article 56 of the Mental Treatment (Regulations) Order, 1946.

112 Commencement.

112.—(1) Every provision of this Order which relates to the estimating or demanding of the expenses of any local authority or to the making of any rate shall come into operation on the 30th day of November, 1946.

(2) The abstract of the accounts of a public body for a period ending on the 31st day of March, 1947, shall be prepared and certified in accordance with the provisions of the Order of 1942.

(3) Subject to the provisions of sub-articles (1) and (2) of this article this Order shall come into force on the 1st day of April, 1947.

(4) If, immediately before the 1st day of April, 1947, a separate account is kept by any urban authority either of the receipts and expenditure relating to urban roads or of the receipts and expenditure relating to housing services the balance on that account on the said 1st day of April, 1947 shall be transferred as an opening balance to the appropriate account kept by that urban authority for the purposes of this Order.

(5) Subject to the provisions of sub-article (4) of this article any balances on the 1st day of April, 1947, in the revenue accounts of an urban authority other than those (if any) relating to a civic improvement fund or a sinking fund shall be transferred to the general urban purposes account of that authority.

113 Citation.

113. This Order may be cited as the Public Bodies Order, 1946.

FORM A 1.

Article 8.

ABSTRACT OF ACCOUNTS OF A COUNTY COUNCIL.

ABSTRACT OF ACCOUNTS.

____________________________

OF THE

.............................................COUNTY COUNCIL

FOR THE YEAR ENDED ON THE 31ST DAY OF MARCH, 19.......

COUNTY RATE ACCOUNT.
Receipts				Allocation to accounts
	£	s.	d.		£	s.	d.
Rates				Separate charges
Agricultural grant				Town charges
Bounty in lieu of rates				Road services
Increases in rents of small dwellings				Public Assistance services
			Mental Hospital services
				Health services
				Housing services
				General purposes
Total				Total

ROAD SERVICES ACCOUNT.

Receipts

In which Urban areas participate

In which Urban areas do not participate

Total

Expenditure

To which Urban areas contribute

From which Urban areas are exempt

Total

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

Rate account

Ordinary road works :

Estate duty grant

Repair

Improvement

Grants from Road Fund :

Special Grant Works :

(a) Maintenance

(a) Road Fund

(b) Improvement

(1)

(c)

(2)

(d)

(3)

(b) Other State Grants :

Other State Grants :

(1)

(a)

(2)

(b)

(3)

Main roads not in charge of county council

Other Receipts (To be specified) :

Salaries and emoluments

Retiring allowances and gratuities

Travelling expenses

Stationery, printing and advertising

Rents, rates, taxes and insurance

Other expenses (To be specified) :

Loan charges

Total Receipts

Total Expenditure

Amount charged to urban areas

Balance (if any) against at close of year

Balance (if any) in favour at close of year

PUBLIC ASSISTANCE SERVICES ACCOUNT.

(Alternative I)—(To be used where the County Council is the Public Assistance Authority.)

Receipts

Expenditure

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

Assistance in district institutions

Rate account

Salaries and wages, (gross)

Retiring allowances and gratuities

Estate duty grant

Food, drink and tobacco

Farm expenses

Grants in aid of medical and educational expenditure

Materials for washing or cleansing

Medicines

Heating and lighting

Other State Grants :—

Clothing and bedding

Furniture, crockery and hardware

..........................................................

Medical and surgical appliances

..........................................................

Structural alterations, repairs and upkeep of institutions

..........................................................

Other establishment expenses (To be specified)

Loan charges

Repayments :—

Assistance in each district institution

Assistance in extern institutions :

For the blind

..........................................................

For the deaf and dumb

For mental defectives

..........................................................

Other classes of institutions :

........................................................

..........................................................

........................................................

Assistance in extern institutions

Patients in extern hospitals for special treatment

Home assistance

Other expenses (To be specified)

PUBLIC ASSISTANCE SERVICES ACCOUNT—(Continued).

(Alternative I)—(To be used where the County Council is the Public Assistance Authority).

Receipts

Expenditure

Medical assistance (otherwise than in institutions)

Home Assistance :

Boarded-out children

State-aided schemes

Burial expenses

..................................................

Rents of dispensary residences

Ordinary home assistance

Salaries of assistance officers

Sales of farm produce

Retiring allowances and gratuities

Other expenses (To be specified)

Sales of offal and old stores

Refunds of fees by officers with inclusive salaries

Medical assistance (otherwise than in institutions) :

Salaries of officers

Other receipts(To be specified)

Retiring allowances and gratuities

Medical supplies

Other expenses (To be specified)

Loan charges

Ambulance and other transport

Removals from district

Cost of burials

Contributions to societies

Registration expenses

Conveyance of mental hospital patients

Fees to medical officers under Mental Treatment Act

General administration

Salaries

Retiring allowances and gratuities

Other expenses (To be specified)

Total Receipts

Total Expenditures

Amount charged to urban areas :

Balance (if any) against at close of year

Balance (if any) in favour at close of year

PUBLIC ASSISTANCE SERVICES ACCOUNT.

(Alternative II)—(To be used where the County Council furnish all or part of the expenses of a Public Assistance Authority other than the Council.)

Receipts

Expenditure

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

Rate account

Money supplied to public assistance authority :

Estate duty grant

General expenses

Grants in aid of medical and educational expenditure

Loan charges

Other receipts (To be specified)

Other expenses (To be specified)

Total Receipts

Total Expenditure

Amount charged to urban areas

Balance (if any) against at close of year

Balance (if any) in favour at close of year

MENTAL HOSPITAL SERVICES ACCOUNT.

(Alternative I)—(To be used where the County Council is the Mental Hospital Authority.)

Receipts

Expenditure

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

Rate account

Salaries and wages (gross)

Grant in aid of maintenance of persons of unsound mind

Superannuation, etc.

Food, drink and tobacco

Paying patients

Farm expenses

Criminal Lunatics :

Materials for washing or cleansing

State funds

Medicines

Private sources

Heating and lighting

Sales of farm and garden produce

Clothing and bedding

Sales of offal and old stores

Furniture, crockery and hardware

Other receipts :(To be specified)

Medical and surgical appliances

Contributions to superannuation from salaries and wages

Structural alterations, repairs and upkeep of institutions, clinics, laboratories etc.

Deductions from salaries and wages

Stationery, printing and advertising

Rents, rates, taxes and insurance

Other establishment expenses :(To be specified)

Loan charges

Total Receipts

Total Expenditure

Amount charged to urban areas

Balance (if any) in favour at close of year

Balance (if any) against at close of year

MENTAL HOSPITAL SERVICES ACCOUNT.

(Alternative II)—(To be used where there is a Joint Mental Hospital Board.)

Receipts

Expenditure

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

Rate account

Money supplied to joint mental hospital board

Grant in aid of maintenance of persons of unsound mind

General expenses

Loan charges

Total Receipts

Total Expenditure

Amount charged to urban areas

Balance (if any) against at close of year

Balance (if any) in favour at close of year

HEALTH SERVICES ACCOUNT.

Receipts

In which Urban areas participate

In which Urban areas do not participate

Total

Expenditure

To which Urban areas contribute

From which Urban areas are exempt

Total

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

RATE ACCOUNT

COUNTY HEALTH DISTRICT

CHARGES

Salaries

State Grants :—

Retiring allowances and gratuities

In aid of sanitary salaries

Sanitary expense :—

Maternity and child welfare

Water supplies

Free milk

Sewerage, etc.

School meals (Gaeltacht)

Domestic scavenging

..............................

Burial grounds

..............................

Notification, prevention and treatment of disease

Water rents

Burial fees

Other expenses (To be specified)

Other receipts :(To be specified)

Milk and Dairies

Vaccination

JOINT DISTRICT CHARGES

Maternity and child welfare

Tuberculosis Acts :

Free milk scheme :—

State grant

Cost of milk

Block grant

Administration

Repayment by patients

School meals (Gaeltacht) :

Other receipts : (To be specified)

Cost of food

Administration

HEALTH SERVICES ACCOUNT—(continued).

Receipts

In which Urban areas participate

In which Urban areas do not participate

Total

Expenditure

To which Urban areas contribute

From which Urban areas are exempt

Total

Prevention and treatment of disease :—

Other expenses :(To be specified)

Loan charges

State grant

JOINT DISTRICT CHARGES

Other receipts : (To be specified)

Tuberculosis Acts :—

County sanatoria

Medical treatment of school children :

Other sanatoria

Dispensaries

State grant

Other treatment

Other receipts :

Loan charges

Other receipts :(To be specified)

Other expenses : (To be specified)

COUNTY AT LARGE CHARGES :—

Prevention and treatment of disease

Receipts :(To be specified)

Midwives Act

Medical treatment of school children

Blind Persons Act

Retiring allowances and gratuities

Other expenses :(To be specified)

COUNTY AT LARGE CHARGES :—

Salary of county medical officer of health

Total Receipts

Total Expenditure

Amount charged to urban areas

Balance (if any) against at close of year

Balance (if any) in favour at close of year

HOUSING SERVICES ACCOUNT.

Receipts

Expenditure

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

Rate account

Labourers Acts :—

Maintenance and repair of cottages

Purchase annuities

Salaries, fees and poundage

Rents

Retiring allowances and gratuities

State contributions

Loan charges

Other receipts : (To be specified)

Other expenses : (To be specified)

Allotments and plots :—

............................................................ ....

Rents received

............................................................

Other receipts : (To be specified)

............................................................

Local assistance schemes :—

Allotments and plots :—

Repayments of advances

Rents, etc., of land

Other receipts : (To be specified)

Other expenses : (To be specified)

Small Dwellings Acquisition Acts :—

Local assistance schemes :—

Repayment of instalments by borrowers

Loan charges

Other receipts : (To be specified)

Other expenses : (To be specified)

Small Dwellings Acquisition Acts :—

Loan charges

Other expenses : (To be specified)

Total Receipts

Total Expenditure

Balance (if any) against at close of year

Balance (if any) in favour at close of year

GENERAL PURPOSES ACCOUNT

Receipts

In which Urban areas participate

In which Urban areas do not participate

Total

Expenditure

To which Urban areas contribute

From which Urban areas are exempt

Total

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

Public works :—

Rate account

(1)

(2)

State grants :—

(3)

(1)

Salaries and emoluments

(2)

Cost of rate collection

Recoupments :—

Retiring allowances and gratuities

(1) Registration expenses

(2) Prosecutors' and witnesses' expenses

Franchise and jurors' lists

Valuation

(3) Diseases of Animals

Elections

(4) Road Fund expenses

Legal expenses

(5)

Coroners and inquests

(6)

Stationery, printing and advertising

Refund of fees by officers with inclusive salaries :—

Assessments :—

(1) Local Authorities (Officers

(1) Registration (franchise and jurors)

and Employees) Acts

(2) Local Authorities (Combined Purchasing) Act

(2) Election

(3) Valuation certificates

(3)

(4) Other

(4)

GENERAL PURPOSES ACCOUNT—(continued).

Receipts

In which Urban areas participate

In which Urban areas do not participate

Total

Expenditure

To which Urban areas contribute

From which Urban areas are exempt

Total

Contributions towards cost of county management

Tourist development

Town and regional planning

Fire Brigade

Contributions to retiring allowances and gratuities :—

Acquisition of derelict sites

Drainage of land :

(1) Vocational education officers

Maintenance

(2) Other

Loan charges

Town and regional planning :—

Supplied to joint drainge committees

(1) Contributions to expenses incurred in making planning schemes

Money supplied to :—

(1) Vocational education committee*

(2) Moneys in respect of betterment

(2) Committee of agriculture

(3) Other authorities : (To be specified)

Fire Brigade :—

Agricultural grant paid to urban authorities :—

Contributions

Other receipts

..............................................

Rents from county property

..............................................

Public libraries

License fees :—

Public lighting

(1) Poison and pharmacy

Reformatories and industrial schools

(2) Cinematograph

Scholarships :—

(3) Other

University

Secondary or vocational

* Note—In a county where there is a scheduled urban area and one or more other urban areas this expenditure will be a separate charge.

GENERAL PURPOSES ACCOUNT—(continued)

Receipts

In which Urban areas participate

In which Urban areas do not participate

Total

Expenditure

To which Urban areas contribute

From which Urban areas are exempt

Total

Fines under Food and Drugs Act

Conveyance of prisoners

Weights and measures

Seeds and fertilisers supply schemes

Foods and drugs

Seeds and fertilisers supply schemes

Other receipts :—

Road Fund expenses

(To be specified)

Prosecutors' and witnesses' expenses

Materials expense (balance)

Diseases of Animals

Machinery expense (balance)

Rents and expenses of courthouses

Expenses of pounds

Town charges account (balance)

Audit fee

Travelling expenses :—

(1) Members of local authority

(2) Officers

Refund of rates

Other expenses :(To be specified)

Loan charges

Materials expense (balance)

Machinery expense (balance)

Total Receipts

Total Expenditure

Amount charged to urban areas

Balance (if any) against at close of year

Balance (if any) in favour at close of year

TOWN CHARGES ACCOUNT.

Name of Town

Charge

Discharge

Rate Account

Supplied to Town Commissioners

Balance transferred to general purposes account

Total

SEPARATE CHARGE ACCOUNT.

Separate Charges Charge Total Discharge No. Name Balance (if any) in favour at close of last year Rate account State grants Other receipts Total of Columns 4, 5 and 6 Amount charged to urban areas Balance (if any) against at close of year Balance (if any) against at close of last year Separate charges to which urban areas contribute Separate charges from which urban areas are exempt Surplus amounts transferred to credit of general purposes account Balance (if any) in favour at close of year 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Total

/images/v37p0900.jpg

URBAN AUTHORITIES ACCOUNT.

Charge

Total

Discharge

Balance (if any) in favour at close of last year

Money supplied

Other receipts

Balance (if any) against at close of year

Balance (if any) against at close of last year

Amounts charged

Balance (if any) in favour at close of year

...........................................Note (1)

Roads

Public assistance

Mental hospital

Health

General purposes

Separate charges

...........................................Note (2)

Total

..........................................Note (1)

Roads

Public assistance

Mental hospital

Health

General purposes

Separate charges

........................................Note (2)

Total

Notes.—(1) Here insert name of urban area.

(2) Where the urban roads are in the charge of the county council there should be an additional line below " separate charges " for " urban roads."

REVENUE ACCOUNT.

SUMMARY OF RECEIPTS AND EXPENDITURE.

Name of Service Charge Total Discharge Balance (if any) in favour at close of last year Rate of account State grants other than agricultural Grant Transfers Other receipts Amounts charged to urban areas Balance (if any) against at close of year Balance (if any) against at close of last year Expenditure Transfers Balance (if any) in favour at close of year 1 2 3 4 5 6 7 8 9 10 11 12 13 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Roads Public assistance Mental hospital Health Housing General purposes Town charges Separate charges Total

/images/v37p0902.jpg

STATEMENT OF RECEIPT AND EXPENDITURE OF CAPITAL MONEYS.

(FORM AS 1 is to be inserted here.)

STATEMENT OF CAPITAL DEBT (OTHER THAN STOCK).

(FORM AS 2 is to be inserted here.)

STATEMENT OF BALANCES AT CLOSE OF YEAR.

DR.

CR.

Treasurer, due by him :—

Treasurer, due to him :—

Revenue account

Capital account

Officers' imprest accounts

Unpaid bills

Receipt and expenditure of capital moneys :—

Expenditure in excess

Unexpended balances

Balances against accounts :—

Balances in favour of accounts :—

Road services

Public assistance services

Mental hospital services

Health services

Housing services

General purposes

Separate charges

Urban authorities

Total

INDEBTEDNESS ON FOOT OF LOANS

REVENUE ACCOUNT.

STATEMENT OF CASH ASSETS AND LIABILITIES.

Assets

Liabilities.

Balance at close of year in hands of treasurer

Balance at close of year due to treasurer

Balances at close of year in hands of other officers :—

Balances at close of year due to other officers :—

(To be specified)

Other assets :—

Other liabilities :—

(To be specified)

Total

STATEMENT OF PARTICULARS OF RATE COLLECTION.

(FORM AS 3 is to be inserted here.)

STATEMENT OF AMOUNT EXPENDED OUT OF REVENUE ON THE CONSTRUCTION AND MAINTENANCE OF ROADS.

(FORM AS 4 is to be inserted here.)

STATEMENT OF AVERAGE COSTS OF AN INSTITUTION.

(A Statement of the average costs of each Institution maintained by the Council, in FORM AS 5, is to be inserted here.)

STATEMENT OF PARTICULARS OF RENT COLLECTION.

(FORM AS 6 is to be inserted here.)

STATEMENT OF NET CHARGE ON REVENUE IN RESPECT OF THE PROVISION OF HOUSES.

(FORM AS 7 is to be inserted here.)

SECRETARY'S CERTIFICATE.

(FORM AS 8 is to be inserted here.)

AUDITOR'S CERTIFICATE.

(FORM AS 9 is to be inserted here.)

Article 8.

FORM A. 2.

ABSTRACT OF ACCOUNTS OF AN URBAN AUTHORITY.

ABSTRACT OF ACCOUNTS

OF THE

............................................................ ...............

FOR THE YEAR ENDED ON THE 31ST DAY OF MARCH, 19.........

MUNICIPAL RATE ACCOUNT.

Receipts				Allocation to accounts
	£	s.	d.		£	s.	d.
Rates				Urban roads
Bounty in lieu of rates				Health services
Increases of rents of small dwellings				Housing services
			General urban purposes
Total				Total

URBAN ROADS ACCOUNT.

Receipts

Amount

Total

Expenditure

Amount

Total

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

Rate account

Ordinary road works

Estate duty grant

Special grant works

Grants from Road Fund

Salaries and emoluments

Other State Grants

Retiring allowances and gratuities

Other receipts (to be specified)

Travelling expenses

Stationery, printing and advertising

Other expenses (to be specified)

Loan charges

Total Receipts

Total Expenditure

Balance (if any) against at close of year

Balance (if any) in favour at close of year

HEALTH SERVICES ACCOUNT.

Receipts

Amount

Total

Expenditure

Amount

Total

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

Rate account

Sewers

State Grants :

Waterworks

In aid of sanitary salaries

Scavenging and watering of streets

Maternity and child welfare

Domestic scavenging

Free milk

Abattoir

School meals

Baths and wash-houses

............................................................ ..............

Burial grounds

............................................................ ..............

Infectious disease

............................................................ ..............

Vaccination

Domestic scavenging

Milk and Dairies

Abattoir

Maternity and child welfare

Water rents, etc.

Free milk scheme :

Baths and wash-houses

Cost of milk

Burial ground fees

Administration

Sewers and water connections

School meals :

Licences and fees :

Cost of food

Milk and Dairies

Administration

Slaughterhouses

Contributions to other local authorities (particulars to be shown)

Other (to be specified)

Contributions from other local authorities (particulars to be shown)

Salaries

Retiring allowances

Fines and costs

Printing, stationery and advertising

Other receipts (to be specified)

Other expenses (to be specified)

Loan charges :

Sewers

Water

Other health services

Total Receipts

Total Expenditure

Balance (if any) against at close of year

Balance (if any) in favour at close of year

HOUSING SERVICES ACCOUNT.

Receipts

Amount

Total

Expenditure

Amount

Total

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

Rate account

Housing of the Working Classes :—

Housing of the Working Classes :—-

Maintenance and repair of houses

State Grants :—

Salaries, fees and poundage

Housing Fund

Retiring allowances

Housing Subsidy

Printing, stationery and advertising

Rents

Rents, rates, taxes and insurance

Instalments of purchase money

Loan charges

Other receipts (to be specified)

Other expenses

Local Assistance Schemes :—

Repayment of advances

Loan charges

Other receipts (to be specified)

Other expenses

Small Dwellings Acquisition Acts :—

Small Dwelling Acquisition Acts :—

Repayment of instalments by borrowers

Loan charges

Other receipts (to be specified)

Other expenses (to be specified)

Total Receipts

Total Expenditure

Balance (if any) against at close of year

Balance (if any) in favour at close of year

GENERAL URBAN PURPOSES ACCOUNT.

Note :—Any receipts or expenditure which do not relate to urban roads, health services or housing services are to be included under general urban purposes.

Receipts

Amount

Total

Expenditure

Amount

Total

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

Rate account

Town hall expenses

State Grants :—

Public lighting

Agricultural Grant (if any)

Tourist development

Railway and harbour charges

Town and regional planning

Recoupment of losses on allotments

Public libraries

Other (to be specified)

Vocational education

Rents from corporate estate, town hall and other properties

Acquisition of derelict sites

Demolition of ruinous buildings

Town and regional planning

Public parks and open spaces

Fire brigade

Fairs, markets and weighbridges

Allotments

Band performances

Licences and fees (to be specified)

Allotments

Contributions from other local authorities (particulars to be shown)

Contributions to other local authorities

Salaries, fees and poundage

Refund of fees by officers with inclusive salaries

Retiring, allowances and gratuities

Other receipts (to be specified)

Elections, law and audit

Materials Expense (balance)

Printing, stationery and advertising

GENERAL URBAN PURPOSES ACCOUNT—continued.

Receipts

Amount

Total

Expenditure

Amount

Total

Machinery Expense (balance)

Rents, rates, taxes and insurance

Office expenses

Refund of rates

Other expenses (to be specified)

Loan charges

Materials expense (balance)

Machinery expenses (balance)

County Council Services :—

Main roads

Public assistance

Mental hospital

Health (county)

General purposes (county)

Separate charges

Unemployment assistance

Total Receipts

Total Expenditure

Balance (if any) against at close of year

Balance (if any) in favour at close of year

MAIN ROADS ACCOUNT.

(This account should be omitted unless the main roads are in the charge of the urban authority.)

Receipts

Amount

Total

Expenditure

Amount

Total

Balance (if any) in favour at close of year

Balance (if any) against at close of year

Contributions from County Council

Improvement

Other receipts

Repair

Other expenses

Total Receipts

Total Expenditure

Balance (if any) in favour at close of year

Balance (if any) against at close of year

Note :—Where any main roads in the urban area are in the charge of the urban authority :

(a) the above account is to be kept ;

(b) the receipts and the expenditure are to be separately summarised, an additional line being provided in the Summary of Receipts and Expenditure on Revenue Account ;

SUMMARY OF RECEIPTS AND EXPENDITURE ON REVENUE ACCOUNT.

Nature of Service

Charge

Total

Discharge

Balance in favour at close of last year

Rate account

State Grants

Other Receipts

Balance against at close of year

Balance against at close of last year

Expenditure

Balance in favour at close of year

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

Urban roads

Health

Housing

General urban purposes

Total

STATE OF RECEIPT AND EXPENDITURE OF CAPITAL MONEYS.

(FORM AS 1 is to be inserted here.)

STATEMENT OF CAPITAL DEBT (OTHER THAN STOCK)

(FORM AS 2 is to be inserted here.)

STATEMENT OF BALANCES AT CLOSE OF YEAR.

DR.

CR.

Treasurer, due by him :—

Treasurer, due to him :—

Revenue account

Capital account

Officers' imprest accounts

Unpaid bills

Receipt and expenditure of capital moneys :—

Expenditure in excess

Unexpended balance

Balances against accounts :—

Balances in favour of accounts :—

Urban roads

Health services

Housing services

General urban purposes

Total

	£	s.	d.
INDEBTEDNESS ON FOOT OF LOANS

REVENUE ACCOUNT.

STATEMENT OF CASH ASSETS AND LIABILITIES.

Assets

Liabilities

Balance at close of year in hands of treasurer

Balance at close of year due to treasurer

Balances at close of year in hands of other officers :—

Balances at close of year due to other officers :—

(To be specified)

Other assets :—

Other liabilities :—

(To be specified)

Total

STATEMENT OF PARTICULARS OF FATE COLLECTION

(FORM AS 3 is to be inserted here.)

STATEMENT OF AMOUNT EXPENDED OUT OF REVENUE ON THE CONSTRUCTION AND MAINTENANCE OF ROADS

(FORM AS 4 is to be inserted here.)

STATEMENT OF PARTICULARS OF RENT COLLECTION

(FORM AS 6 is to be inserted here.)

STATEMENT OF NET CHARGE ON REVENUE IN RESPECT OF THE PROVISION OF HOUSES

(FORM AS 7 is to be inserted here.)

TOWN CLERK'S CERTIFICATE

(FORM AS 8 is to be inserted here.)

AUDITOR'S CERTIFICATE

(FORM AS 9 is to be inserted here.)

Article 8.

FORM A 3

ABSTRACT OF ACCOUNTS OF THE COMMISSIONERS OF A TOWN.

ABSTRACT OF ACCOUNTS OF THE....................................TOWN COMMISSIONERS.

FOR THE YEAR ENDED ON THE 31ST DAY OF MARCH, 19....

REVENUE ACCOUNT.

Receipts

Amount

Total

Expenditure

Amount

Total

Balance (if any) in favour at close of year

Balance (if any) against at close of year

Money supplied by the County Council

State grants :—

Housing of the working classes :—

Housing fund

Maintenance and repair of houses

Housing subsidy

Loan charges

Recoupment of losses on allotments

Other expenses : (To be specified)

School meals

Tourist development

Other : (To be specified)

School meals :—

Housing :—

Cost of food

Rents

Administration

Instalments of purchase money

Allotments

Other receipts : (To be specified)

Public lighting

Allotments

Fairs, markets and weighbridge expenses

Contributions from other local authorities :—

Baths and wash-houses

(Details to be specified)

Town hall expenses

Rents from corporate estate, town hall and other properties

Printing, stationery and advertising

Rents, rates, taxes and insurance

Fairs, markets and weighbridge tolls

Office expenses

Baths and wash-houses

Salaries, fees, etc.

Other receipts :(To be specified)

Retiring allowances and gratuities

Elections, law and audit

Other expenses : (To be specified)

Loan charges

Total Receipts

Total Expenditure

Balance (if any) against at close of year

Balance (if any) in favour at close of year

SUMMARY OF RECEIPTS AND EXPENDITURE ON REVENUE ACCOUNT.

Charge

Total

Discharge

Balance in favour at close of last year

Receipts

Balance against at close of year

Balance against at close of last year

Expenditure

Balance in favour at close of year

(1)

(2)

(3)

(4)

(5)

(6)

(7)

STATEMENT OF RECIEPT AND EXPENDITURE OF CAPITAL MONEYS.

(FORM AS 1 is to be inserted here.)

STATEMENT OF CAPITAL DEBT (OTHER THAN STOCK.)

(FORM AS 2 is to be inserted here.)

STATEMENT OF BALANCES AT CLOSE OF YEAR.

Dr.

Cr.

Treasurer, due by him :

Treasurer, due to him :

Revenue account

Capital account

Officers' imprest accounts

Unpaid Bills

Receipt and expenditure of capital moneys :

Expenditure in excess

Unexpended balance

Balance against account :

Balance in favour of account :

Total

	£	s.	d.
INDEBTEDNESS ON FOOT OF LOANS

REVENUE ACCOUNT.

STATEMENT OF CASH ASSETS AND LIABILITIES.

Assets

Liabilities

Balance at close of year in hands of treasurer

Balance at close of year due to treasurer

Balances at close of year in hands of other officers :

Balances at close of year due to other officers :

(To be specified)

Other assets :

Other liabilities :

(To be specified)

Total

STATEMENT OF PARTICULARS OF RENT COLLECTION

(FORM AS 6 is to be inserted here.)

STATEMENT OF NET CHARGE ON REVENUE IN RESPECT OF THE PROVISION OF HOUSES

(FORM AS 7 is to be inserted here.)

TOWN CLERK'S CERTIFICATE.

(FORM AS 8 is to be inserted here.)

AUDITOR'S CERTIFICATE

(FORM AS 9 is to be inserted here.)

Article 8.

FORM A 4.

ABSTRACT OF ACCOUNTS OF A JOINT MENTAL HOSPITAL BOARD.

ABSTRACT OF ACCOUNTS OF THE

........................JOINT MENTAL HOSPITAL BOARD FOR THE YEAR ENDED ON THE 31ST DAY OF MARCH, 19............

REVENUE ACCOUNT.

Receipts

Amount

Total

Expenditure

Amount

Total

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

Money supplied by contributing authorities

Salaries and wages(gross)

............................................................ ..............

Superannuation, etc.

............................................................ ..............

Food, drink and tobacco

............................................................ ..............

Farm expenses

Paying patients

Materials for washing or cleansing

Criminal lunatics :—

Medicines

State funds

Heating and lighting

Private sources

Clothing and bedding

Sales of farm and garden produce

Furniture, crockery and hardware

Sales of offal and old stores

Medical and surgical appliances

Other receipts :

Structural alterations, repairs and upkeep of institutions, clinics, laboratories, etc.

(To be specified)

Contributions to superannuation from salaries and wages

Stationery, printing and advertising

Rents, rates, taxes and insurance

Deductions from salaries and wages

Contribution towards cost of management

Other establishment expenses :

(To be specified)

Loan charges

Total Receipts

Total Expenditure

Balance (if any) Against at close of year

Balance (if any) in favour at close of year

SUMMARY AND APPORTIONMENT OF RECEIPTS AND EXPENDITURE ON REVENUE ACCOUNT.

Names of contributing authorities

Charge

Total

Discharge

Balance in favour at close of last year

Money supplied

Receipts from paying patients from the contributing area

Other receipts (Note)

Balance against at close of year

Balance against at close of last year

Expenditure (Note)

Balance in favour at close of year

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

Total

Note.—The other receipts and expenditure should be apportioned according to the number of patients from each area.

STATEMENT OF RECEIPT AND EXPENDITURE OF CAPITAL MONEYS.

(FORM AS 1 is to be inserted here.)

STATEMENT OF CAPITAL DEBT (OTHER THAN STOCK)

(FORM AS 2 is to be inserted here.)

STATEMENT OF BALANCES AT CLOSE OF YEAR.

Dr.

Cr.

Treasurer, due by him :

Treasurer, due to him :

Revenue account

Capital account

Officers' imprest accounts

Unpaid bills

Receipt and expenditure of capital moneys :

Expenditure in excess

Unexpended balances

Revenue account :balances against :

Revenue account :balances in favour of :

County of...............................................

County of...........................................

County of...............................................

County of...........................................

County Borough of..............................

County Borough of...........................

Total

	£	s.	d.
INDEBTEDNESS ON FOOT OF LOANS

REVENUE ACCOUNT.

STATEMENT OF CASH ASSETS AND LIABILITIES.

Assets

Liabilities

Balance at close of year in hands of treasurer

Balance at close of year due to treasurer

Balances at close of year in hands of other officers : (To be specified)

Balances at close of year due to other officers : (To be specified)

Other assets :

Other liabilities :

(To be specified)

Total

AVERAGE COSTS OF INSTITUTIONS.

(A Statement of the Average Costs of each Institution maintained by the Joint Board in Form AS 5 is to be inserted here.)

CHIEF CLERK'S CERTIFICATE (Form AS 8, is to be inserted here.)

AUDITOR'S CERTIFICATE (Form AS 9, is to be inserted here.)

Article 8

FORM A 5.

ABSTRACT OF ACCOUNTS OF A JOINT PUBLIC ASSISTANCE AUTHORITY.

ABSTRACT OF ACCOUNTS OF THE

...........................(Name of public assistance authority)...........................for the year ended on the 31st day of March, 19......

REVENUE ACCOUNT.

Receipts

Amount

Total

Expenditure

Amount

Total

Balance (if any) in favour at close of last year

Balance (if any) against at close of last year

Assistance in district institutions :

Money supplied by contributing authorities :—

Salaries and wages (gross)

Retiring allowances and gratuities

............................................................ ...

Food, drink and tobacco

Farm expenses

............................................................ ...

Materials for washing or cleansing

Medicines

............................................................ ...

Heating and lighting

Clothing and bedding

State grants :

Furniture, crockery and hardware

Medical and surgical appliances

.........................................................

Structural alterations, repairs and upkeep of institutions

.........................................................

Other establishment expenses

(to be specified)

.........................................................

Loan charges

REVENUE ACCOUNT.—(continued).

Receipts.

Amount

Total

Expenditure

Amount

Total

Repayments :

Assistance in extern institutions :

For the blind

Assistance in each district institution

For the deaf and dumb

For mental defectives

............................................................ .............

Other classes of institutions :

............................................................ .............

............................................................ ..............

............................................................ ............

Patients in extern hospitals for special treatment

Other expenses

............................................................ ............

(To be specified).

Assistance in extern institutions

Home assistance :

Boarded-out children

Home assistance

State-aided schemes

............................................................ ...........

Medical assistance (otherwise than in institution)

............................................................ ...........

Burial expenses

Ordinary home assistance

Rents of dispensary residences

Salaries of assistance officers

Retiring allowances and gratuities

Sales of farm produce

Other expenses

(To be specified)

Sales of offal and old stores

REVENUE ACCOUNT—(continued).

Receipts

Amount

Total

Expenditure

Amount

Total

Refunds of fees by officers with inclusive salaries

Medical assistance (otherwise than in institution)

Salaries of officers

Other receipts :

Retiring allowances and gratuities

(To be specified)

Medical supplies

Other expenses

(To be specified).

Loan charges

Ambulance and other transport

Removals from district

Cost of burials

Contributions to societies

Registration expenses

Conveyance of mental hospital patients

Fees to medical officers under Mental Treatment Act

General administration :

Salaries :

Retiring allowances and gratuities

Contribution towards cost of management

Other expenses

(To be specified)

Total Receipts

Total Expenditure

Balance (if any) against at close of year

Balance (if any) in favour at close of year

SUMMARY AND APPORTIONMENT OF RECEIPTS AND EXPENDITURE ON REVENUE ACCOUNT.

Names of contributing authorities

Charge

Total

Discharge

Balance in favour at close of last year

Money supplied

Other receipts

Balance against at close of year

Balance against at close of last year

Expenditure

Balance in favour at close of year

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Total

STATEMENT OF RECEIPT AND EXPENDITURE OF CAPITAL MONEYS.

(FORM AS 1 is to be inserted here.)

STATEMENT OF CAPITAL DEBT (OTHER THAN STOCK)

(FORM AS 2 is to be inserted here.)

STATEMENT OF BALANCES AT CLOSE OF YEAR.

Dr.

Cr.

Treasurer, due by him :

Treasurer, due to him :

Revenue account

Capital account

Officers' imprest accounts

Unpaid bills

Receipt and expenditure of capital moneys :

Expenditure in excess

Unexpended balance

Revenue account :

Balances against :

Balances in favour :

County of......................................................

County of..................................................

County Borough of.....................................

County Borough of.................................

Total

INDEBTEDNESS ON FOOT OF LOANS

REVENUE ACCOUNT.

STATEMENT OF CASH ASSETS AND LIABILITIES.

Assets

Liabilities

Balance at close of year in hands of treasurer

Balance at close of year due to treasurer

Balances at close of year in hands of other officers :

Balances at close of year due to other officers :

(To be specified)

Other assets :

Other liabilities :

(To be specified)

Total

STATEMENT OF AVERAGE COSTS OF AN INSTITUTION.

(A STATEMENT OF THE AVERAGE COSTS OF EACH INSTITUTION MAINTAINED BY THE PUBLIC ASSISTANCE AUTHORITY, IN FORM AS 5 is to be inserted here.)

SECRETARY'S CERTIFICATE (FORM AS 8 is to be inserted here).

AUDITOR'S CERTIFICATE (FORM AS 9 is to be inserted here).

Article 8.

FORM A 6.

ABSTRACT OF ACCOUNTS OF A JOINT DRAINAGE COMMITTEE.

ABSTRACT OF ACCOUNTS OF THE

Joint Committee appointed by the Councils of..............................to perform the powers and duties of the said councils in relation to the above drainage district for the year ended on the 31st day of March, 19......

REVENUE ACCOUNT.

Receipts

Amount

Total

Expenditure

Amount

Total

Balance (if any) in favour at the close of last year

Balance (if any) against at the close of last year

Drainage maintenance expenses :—

Money supplied by contributing authorities

Contract

Direct labour

Other receipts (to be specified)

Salaries and emoluments

Legal expenses

Stationery, printing and advertising

Audit fee

Travelling expenses :—

(1) Members of local authority

(2) Officers

Office expenses

Contribution towards cost of county management

Other expenses (to be specified) :

Total receipts

Total expenditure

Balance (if any) against at close of year

Balance (if any) in favour at close of year

SUMMARY AND APPORTIONMENT OF RECEIPTS AND EXPENDITURE ON REVENUE ACCOUNT.

Names of contributing authorities

Basis of apportionment

Charge

Total

Discharge

Balance in favour at close of last year

Money supplied

Other receipts

Balance against at close of year

Balance against at close of last year

Expenditure

Balance in favour at close of year

Council of the County of.........

Total

STATEMENT OF BALANCES AT CLOSE OF YEAR.

Dr.

Cr.

Treasurer, due by him

Treasurer, due to him

Officers imprest accounts

Unpaid bills

Revenue account :

Balances against

Balances in favour :

County of..........................................

County of.........................................

County of..........................................

County of.........................................

County of..........................................

County of.........................................

Total

STATEMENT OF CASH ASSETS AND LIABILITIES.

Assets

Liabilities

Balance at close of year in hands of treasurer

Balance at close of year due to treasurer

Balances at close of year in hands of other officers (to be specified) :

Balances at close of year due to other officers (to be specified) :

Other assets (to be specified) :

Other liabilities (to be specified) :

Total

SECRETARY'S CERTIFICATE (FORM AS 8 is to be inserted here).

AUDITOR'S CERTIFICATE (FORM AS 9 is to be inserted here).

Article 10.

FORM AS 1.

STATEMENT OF RECEIPT AND EXPENDITURE OF CAPITAL MONEYS.

(for inclusion in the abstract of accounts).

Purposes for which Obtained

Charge

Total

Discharge

Balance (if any) unexpended at close of last year

Instalments received

Grants

Other receipts

Total receipts

Balance (if any) expended in excess at close of year

Balance (if any) expended in excess at close of last year

Expenditure

Balance (if any) unexpended at close of year

Total

Article 30.

FORM AS 2.

STATEMENT OF CAPITAL DEBT (OTHER THAN STOCK)

(for inclusion in the abstract of accounts)

General Particulars as to Loans							Indebtedness on Foot of Loans.
Purposes for which obtained	Original amount borrowed	Date of borrowing	From whom borrowed	Period	Rate of interest per cent.	Mode of repayment, whether by annuity or otherwise	Balance due at close of last year			Instalments received			Interest accrued			Total			Instalment of interest and principal repaid (Note 1)			Exchequer contribution remitted directly to Lender (Note 2)			Balance due at close of year
1	2	3	4	5	6	7	8			9			10			11			12			13			14
	£						£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.

Total

Note 1.—Where income tax is deducted at source the amount of the deduction and the amount paid should be shown separately, column 12 being sub-divided for the purpose.

Note 2.—Column 13 is applicable only to county councils and should be deleted from this form by all other local authorities.

Article 84.

FORM AS 3.

STATEMENT OF PARTICULARS OF RATE COLLECTION.

(for inclusion in the abstract of accounts)

Arrears brought forward

Current rates

Total

Collected within the year (Note)

Arrears

Irrecoverable

Carried forward

Percentages

Note.—Whenever a decree is obtained for the amount of any current rate or arrear of rate the amount ceases to be due for rates and becomes a judgment debt.

Such an amount is nevertheless to be treated in this statement as a rate or an arrear, as the case may be.

Accordingly any portion of the debt which is recovered within the year is to be included in the statement as collected and any portion not so recovered is to be included as an arrear.

Discounts, credits and other allowances are to be regarded as having been collected.

Article 91.

FORM AS 4.

STATEMENT OF AMOUNT EXPENDED OUT OF REVENUE ON THE CONSTRUCTION AND MAINTENANCE OF ROADS

(for inclusion in the abstract of accounts)


Classification	Mileage of all roads in the charge of the road authority	Expenditure	Cost per mile
		£......................................	£......................................
		£......................................	£......................................
		£......................................	£......................................

Article 93.

FORM AS 5.

STATEMENT OF AVERAGE COSTS OF AN INSTITUTION.

(for inclusion in the abstract of accounts of the local authority by which the institution is mantained).

(Name of institution)............................................................ ............................................................ ......
Average daily number of inmates............................................................ .............
AVERAGE COSTS.
Nature of Expenditure	Cost during year			Average daily cost for each inmate.
	£	s.	d.	s.	d.
Food, drink and tobacco
Materials for washing or cleansing
Medicines
Heating and lighting
Clothing and bedding
Furniture, crockery and hardware
Medical and surgical appliances
Maintenance cost
Establishment cost
Loan cost
Total Cost

Note.—A separate statement should be prepared for each institution under the control of the local authority.

Article 31.

FORM AS 6

STATEMENT OF PARTICULARS OF RENT COLLECTION

(for inclusion in the abstract of accounts)

Arrears due at close of last year

Rents and purchase annuities accrued

Total for Collection

Collected

Arrears

Irrecoverable

Due at close of year

Percentages

Article 31

FORM AS 7

FORM AS 7 STATEMENT OF NET CHARGE ON REVENUE IN RESPECT OF THE PROVISION OF HOUSES

(for inclusion in the abstract of accounts)

Total number of houses	Expenditure (including loan charges)	Receipts (including State grants)	Deficit falling on rates	Loss per house
	£...................................	£..............................	£............................	£......................................

Article 9

FORM AS 8

CERTIFICATE BY SECRETARY OR CLERK OF CORRECTNESS OF ABSTRACT

I certify that the foregoing figures are correctly abstracted from the books and accounts of the............................................................

Dated this.........day of.........................................................19......

.........................................................

Secretary or Clerk.

Article 23.

FORM AS 9

CERTIFICATE BY LOCAL GOVERNMENT AUDITOR OF CORRECTNESS OF ABSTRACT

AUDITOR'S CERTIFICATE

I have audited the books and accounts of the.............................................for the year ended the 31st day of March, 19......, and I hereby certify the foregoing to be a true abstract therefrom.

Dated this.........day of........................................................19.........

............................................................ .............

Local Government Auditor.

Article 28.

FORM AC 1.

MONTHLY FINANCIAL STATEMENT.

Monthly Financial Statement for............................................................ .......................................................19......

Name of Local Authority............................................................ ............................................................ ..............

	Revenue Account			Capital Account
	£	s.	d.	£	s.	d.
SUMMARY
Balance (if any) due by treasurer as per last statement
Total sums lodged to the last day of..........................................19.........
Total
Balance (if any) due to treasurer as per last statement
Payments ordered during the month
Total
Net balance due by treasurer
Net balance due to treasurer

Article 48.1

FORM AC 2.

TREASURER'S ADVICE NOTE.

Name of Local Authority............................................................ ............

This advice note is to be retained by the treasurer, and is not to be delivered to any person but the local government auditor except by the express authority of the Minister for Local Government and Public Health.

Page............

.......................................Account

To............................................................ ..........................................

Treasurer of the............................................................ ........................

I..........................................Manager of the.......................................hereby authorise you to make the payments set forth on the annexed page (or pages numbered 1 to ...... inclusive) and to charge the said payments to the....................................Fund of the................................................

The said payments amount to the sum of £............s.............d.............(..............................pounds, ........................shillings, ..................pence).

Paying Orders numbered from...............to...............(inclusive) are being issued to the payees.

Dated this..................day of ......................................................, 19......

Signed......................................................(Note 1).

Manager.

Countersigned.............................................(Note 2).

Nominated Officer.

No. of Paying Order	To whom payable	Postal address	Amount			Date of payment
			£	s.	d.
...............................	.............................	............................	........	........	........	........................................
...............................	.............................	............................	........	........	........	........................................
...............................	.............................	............................	........	........	........	........................................
...............................	.............................	............................	........	........	........	........................................
...............................	..............................	............................	........	........	........	........................................
Total

NOTES :

1. In the case of the Corporation of a County Borough where the Council have so directed it will be necessary also to obtain the signature of the Lord Mayor or another member of the Council.

2. In the case of the Corporation of a County Borough the officer who, under the Management Act is required to countersign should be substituted for the Nominated Officer.

Article 48.

Article 50.

FORM AC 3.

PAYING ORDER.

(This document must be presented through a bank.)

.................................Account.

Order No .............(a).

Name of Local Authority............................................................ ............

Offices............................................

. /images/v37p0950a.jpg

............................................................ ............................................................ ............................................................ ......

being the Treasurer of.....................has been authorised to pay to you the sum of...............pounds, ...............shillings, ...............pence /images/v37p0950b.jpg in respect of.............................................(purpose or service in respect of which payment is made)............................................................ ...

	Payment will be made on presentation of this order at the ....................................... Bank, completed by you WITHIN SIX MONTHS FROM THIS DATE.

Date ......................................		........................................ Secretary or Clerk

I acknowledge the receipt of the above amount.

Signature of person to whom

order is made payable ........................................

Stamp

ifrequired

...................................

Note.—(a) The orders of a financial year should be numbered consecutively in print.

Article 12.

FORM AR 1.

Name of Public Body............................................................ .................. Page or Folio No.......

No.

Date of deed or instrument

Parties to the same

Purposes for which loan was obtained

Amount secured by the mortgage

Date of sanction

Dates when instalments received

Amount of each instalment received

Repayment

Special area (if any) chargeable

Date when mortgage finally discharged

Observations

Within what period

Rate of interest per cent.

Whether by annuity or instalment. (State amount, etc.)

19...

Article 98.

FORM AR 2.

Name of County Council............................................................ ...

Number of charge	Name and address of any person or authority other than the council entitled to receive the amount of the separate charge	Purpose for which the charge was created	Particulars of area of charge	Particulars of Act, order or decree by virtue of which the amount is charged on the area	Date of Act, order or decree	Observations
1	2	3	4	5	6	7
1
2
3
4
5

Article 46.

FORM AN.

ARREARS NOTICE.

Name of Local Authority............................................................ .........

No...................

Council Offices,

.........day of..........................................19......

From the records of............................................................ ............... it would appear that on the..................day of....................................... 19...... the following sums were shown as due by you :

Account Number

Particulars of debt

Amount

Immediate payment should be made, otherwise costs may be incurred.

Should the amounts have been paid on or before the said date I shall feel obliged if you will let me know upon what date they were paid.

.............................................

Secretary or Clerk.

To ...................................................

...................................................

Article 14.

FORM AD 1.

NOTICE BY AUDITOR OF TIME AND PLACE OF AUDIT.

(Name of Public Body) ............................................................ ............

DEPARTMENT OF LOCAL GOVERNMENT AND PUBLIC HEALTH,

.................... .....................

..........................................

......day of..................19......

In pursuance of the Public Bodies Order, 1946, I hereby give you notice that I shall attend at................................................on ........................ day the..................of.............................................at ................. o'clock, for the purpose of auditing the accounts of the...............................and I hereby require you to attend at the time and place above-mentioned, then and there to produce all the books and accounts duly made up and balanced to the 31st day of March, 19......

I shall require to be satisfied at the commencement of the audit that the provisions of Article 14 of the said Public Bodies Order, 1946, have been complied with.

You with please acknowledge the receipt of this notice.

......................................................

Local Government Auditor.

The Secretary or Clerk of the

..........................................

Article 14.

FORM AD 2.

NOTICE PUBLISHING TIME AND PLACE OF AUDIT.

(Name of Public Body)............................................................ ...............

Notice is hereby given that the audit of the accounts of the above-named public body for the financial year ended on the 31st day of March, 19......... will be opened in the................................... by.................................... Local Government Auditor, on the............ day of................................. 19.........at the hour of...............o'clock when and where objections to any matter contained in the said several accounts will be heard. The accounts will be open during office hours to the inspection of all persons interested for seven days before the audit.

Dated the............day of................................ 19......

.............................................

Secretary or clerk.

Article 14.

FORM AD 3.

NOTICE TO OFFICERS OF TIME AND PLACE OF AUDIT.

(Name of Public Body)............................................................ ................

............day of..........................., 19......

In pursuance of the Public Bodies Order, 1946, I hereby give you notice that the audit of the accounts of the............................................................ ... will be opened on the...............day of.............................................19...... in the..............................at the hour of...............by.............................. Local Government Auditor. Officers must be prepared to attend at the audit if and when required and to produce all books, accounts and vouchers relating to their duties.

.............................................

Secretary or Clerk.

To ....................................

....................................

Article 25.

FORM AD 4.

NOTICE OF COMPLETION OF AUDIT.

(Name of Public Body)............................................................ ...............

Notice is hereby given that............................................................ ...... Local Government Auditor, has audited the accounts of the......................................................for the financial year ended on the 31st day of March, 19........., and has reported thereon to the Minister for Local Government and Public Health.

A copy of the auditor's report and of the abstract therein referred to can be obtained at this office during office hours by any person applying for the same and paying therefor the sum of one shilling.

Dated this.........day of.................................19.........

.............................................

Secretary or Clerk.

Offices,

................................................

Article 26.

Article 106.

FORM AD 5.

APPEAL AGAINST SURCHARGE, CHARGE OR ALLOWANCE.

(Name of Public Body)............................................................ ...............

In pursuance of the provisions of section 12 of the Local Government (Ireland) Act, 1871, I (or WE), the undersigned, hereby apply to the Minister for Local Government and Public Health to inquire into and to decide upon the lawfulness of the reasons stated by the Local Government Auditor.................................for making the surcharge or charge of which a copy is enclosed (or " for making the allowance of the sum of £..................hereinafter mentioned ") at his audit of the accounts of.............................................for the year ended on the 31st day of March, 19.........

[Here should follow a full statement (which may be conveniently arranged in numbered paragraphs) of all the facts and circumstances which an appellant may desire to lay before the Minister in support of the appeal. The grounds upon which the appeal is made should be explicitly set out, and it must appear that an appellant is a person aggrieved by the decision of the auditor, as, for example, in the case of surcharge, by being surcharged.]

Dated the.........day of.................................19......

(Signed) ....................................

Article 24.

FORM AD 6.

CERTIFICATE OF COMPLETION OF EXTRAORDINARY AUDIT.

I here certify that in accordance with the direction given by the Minister for Local Government and Public Health under section 21 of the Local Government (Ireland) Act, 1902, on............day of....................................19.........I have audited the accounts of............................................................ ...for the period from the............day of.............................................19......to the............day of.............................................19.........

Dated this............day of..............................19......

................................................

Local Government Auditor.

Article 55.

Article 57.

FORM E 1.

ESTIMATE OF EXPENSES AND DETERMINATION OF THE RATES IN THE POUND BY COUNTY COUNCIL.

.................................County Council.

Estimate of expenses and determination of the rates in the pound for the local financial year ending on the 31st day of March, 19.........

TABLE A.

EXPENDITURE—COUNTY CHARGES.

Services

Purpose of expenditure

Amount Estimated

To which urban areas contribute

From which urban areas are exempt

Estimated by manager

Adopted by council

Estimated by manager

Adopted by council

Roads

Ordinary road works :

Repair

Improvement

Special grant works :

Road Fund

Other State grants

Main roads not in charge of county council

Other purposes

Total

(Note 1)

(Note 2)

Public Assistance.

District institutions

Assistance in extern institutions

Home assistance

Medical assistance (otherwise than in institutions)

Other purposes

Total

(Note 1)

Mental Hospital

(Note 3)

General

Total

(Note 1)

Health

County health district charges

Joint district charges :

(1) Tuberculosis Acts

(2) Prevention and treatment of disease

(3) Midwives Act

(4) Medical treatment of school children

(5) Blind Persons Act

(6) Other purposes

Salary of county medical officer of health

Total

(Note 1)

Housing

Labourers Acts

Local Assistance schemes

Small Dwellings Acquisition Acts

Total

(Note 1)

General Purposes

Money supplied to :

(1) Vocational education committee

(2) Committee of agriculture

(3) Other authorities (to be specified)

Public libraries

Town and Regional Planning Acts

Tourist development

Scholarships

Other purposes

Materials expense (balance)

Machinery expense (balance)

Total

(Note 1)

FORM E 1.—(continued.)

TABLE B.

RECEIPT—COUNTY CHARGES.

Service

Nature of Receipts

Amount Estimated

In which urban areas participate

In which urban areas do not participate

Estimated by manager

Adopted by council

Estimated by manager

Adopted by council

(1)

(2)

(3)

(4)

(5)

(6)

Roads

Grants from Road Fund

Other receipts

Total

(Note 1)

Public Assistance

General.(Note 1)

Mental Hospital

General.

(Note 1)

Health

County health district charges

Joint district charges :—

(1) Tuberculosis Acts

(2) Prevention and treatment of disease

(3) Midwives Act

(4) Medical treatment of school children

(5) Blind Persons Act

(6) Other receipts

Total

(Note 1)

Labourers Acts

Housing

Local Assistance schemes

Small Dwellings Acquisition Acts

Total

(Note 1)

General Purposes

Town and Regional Planning Acts

Other receipts

Materials expense (balance)

Machinery expense (balance)

Total

(Note 1)

FORM E 1—(continued.)

TABLE C.

CALCULATION OF THE RATES IN THE POUND FOR COUNTY CHARGES.

NATURE OF SERVICE

Estimated gross expenditure of the county on each service for the ensuing financial year

Estimated receipts of the county in respect of each service during the ensuing financial year other than those included in the rate account (Notes 1 and 2)

Net expenditure on each service being the difference between the sums in columns 2, 3, and 4, 5

NET AMOUNTS CHARGEABLE TO DISTRICTS

CALCULATIONS OF NET SUM REQUIRED TO BE RAISED

URBAN AREAS (Col. 8)

Health District

Estimated balance (if any) in favour of Health District

Estimated balance (if any) against Health District

Amounts leviable off Health District

Rates in the pound Health District

Chargeable to the whole county, or to an area including any urban area

Chargeable to the health district only

Applicable to the whole county, or to an area including any urban area

Applicable to the health district only

Chargeable to the whole county, or to an area including any urban area

Chargeable to the health district only

Borough of

...............

Urban District of ..............

Urban District of............

Urban District of .............

Valuation £............

Roads

Public Assistance

Mental Hospital

Health

Housing

General Purposes

Total

FORM E 1—(continued.)

TABLE D.

ESTIMATE OF EXPENSES AND CALCULATION OF THE RATES IN THE POUND FOR SEPARATE CHARGES.

No. in Separate Charges Register Name, Particulars, Area and Amount of each Separate Charge Apportionment of estimated current expenditure Calculation of net sum required to be raised Rate in the pound required to raise the same on the valuation in Col. 5 Total valuation of tenements in the contributory place Total valuation of tenements in the contributory place which are exempt Net valuation of tenements which are liable Estimated expenditure Estimated balance in favour at close of current financial year ending 31st March next Difference between columns (7) and (8) Estimated balance against at close of current financial year ending 31st March next Sum of columns (9) and (10) Estimated receipts specially applicable in aid of the separate charge Net amount to be raised. Difference between columns (11) and (13) Estimated by manager Adopted by council Estimated by manager Adopted by council (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) £ s. £ s. £ s. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.

/images/v37p0962.jpg

Where the urban roads in an urban area are in the charge of the county council an additional table should be inserted after Table D showing the calculation of the sum required from the urban authority for such roads. This calculation should take into account the estimated balance (if any) and the estimated gross expenditure, receipts and net expenditure.

FORM E 1—(continued.)

TABLE E.

ESTIMATE OF EXPENSES AND CALCULATION OF THE RATE IN THE POUND FOR TOWN CHARGES

Name of Town	Total valuation of tenements in the town which is effective for the purposes of the rate for town charges	Money demanded (or deemed to have been demanded) by Commissioners		Irrecoverables and cost of Collection		Total sum to be raised (sum of amounts in Column 4 and Column 6)	Rate in the pound required to raise the sum on the valuation in Column 2
Estimated by manager	Adopted by council	Estimated by manager	Adopted by council
(1)	(2)	(3)	(4)	(5)	(6)	(7)
	£	£	£	£	£	£

FORM E 1—(continued.)

CERTIFICATE.

I hereby certify that at [an adjournment of] the estimates meeting of the ............................................................ ............... County Council held this ............... day of ................................................ 19......, the Council did by resolution adopt the estimate of expenses set forth in Tables A, B, C, D and E, and did also by resolution determine in accordance with the said estimate the rates set forth in Column 13 of Table C, Column 15 of Table D and in Column 8 of Table E, to be the rates in the pound to be levied for the several purposes specified in the said estimate for the financial year ending on the 31st day of March, 19...............

Dated this ............ day of ..................... 19......

Signed...................................................

Chairman

Countersigned ...........................................

Secretary.

NOTES ON FORM.

Note 1.	The amounts in columns 4 and 6 should appear in Table C.
Note 2.	Where the council is not the public assistance authority for the county the only entry in this column should be " Money supplied to............ (name of public assistance authority)....................."
Note 3.	Where there is a joint mental hospital the only entry in this column should be " Money supplied to Joint Mental Hospital Board."

Article 56

Article 57

FORM E 2.

ESTIMATE OF EXPENSES AND DETERMINATION OF THE RATES IN THE POUND BY AN URBAN AUTHORITY.

(Name of Urban Authority)..........................................

Estimate of expenses and determination of the rates in the pound for the local financial year ending on the 31st day of March, 19.......

TABLE A.

EXPENDITURE.

Service	Purpose of Expenditure	Amount Estimated
Estimated by manager			Adopted by council
(1)	(2)	(3)			(4)
		£	s.	d.	£	s.	d.
Urban Roads	Ordinary road works
	Special grant works
Total
Health	Health
Total
Housing	Housing of the working classes
	Local Assistance schemes
	Small Dwellings Acquisition Acts,
Total
General Urban Purposes :
County Council services :
Main roads	Main roads
Public Assistance	Public Assistance
Mental Hospital	Mental Hospital
Health (County)	Health (County)
General Purposes (County)	General Purposes (County)
Separate Charges	Separate Charges
Unemployment Assistance	Unemployment assistance
Other Urban Purposes	Public libraries
	Tourist Development
	Town and regional planning
	Vocational education
	Other purposes
	Materials expense (balance)
	Machinery expense (balance)
Total
	Main roads maintained by urban authority. (Note)

Note.—This entry should be omitted unless main roads in the urban area are in the charge of the urban authority. The figures should not be included as expenditure in the calculation of the rate in the pound (Table C.).

FORM E 2—(continued).

TABLE B.

RECEIPTS

Service	Nature of Receipts	Amount Estimated
Estimated by manager			Adopted by council
(1)	(2)	(3)			(4)
		£	s.	d.	£	s.	d.
Urban Roads	State Grants
	(to be specified)
	Other receipts
	Total
Health	State Grants
	(to be specified)
	Other receipts
	Total
Housing	Housing of the working classes :
	Rents
	State Grants
	Other receipts
	Local Assistance schemes
	Small Dwellings Acquisition Acts
	Total
General Urban Purposes	State Grants
(to be specified)
	Other receipts
	Materials expense (balance)
	Machinery expense (balance)
	Total

FORM E 2—(continued).

TABLE C.

CALCULATION OF THE RATES IN THE POUND

Nature of Service	Estimated gross expenditure (Table A)	Estimated receipts (Table B)	Net estimated expenditure	Calculation of sum to be raised			Rate in the pound on the Valuation of the area (£............)
Estimated credit balance (if any)	Estimated debit balance (if any)	Amount leviable
1.	2.	3.	4.	5.	6.	7.	8.
	£	£	£	£	£	£
Urban roads
Health
Housing
General Urban Purposes :—
County Council Services :—
Main roads
Public assistance
Mental Hospital
Health (County)
General Purposes (County)
Separate charges
Unemployment assistance
Other Urban Purposes
Total General Rate

CERTIFICATE.

I hereby certify that at (an adjournment of) the estimates meeting of the.......................................held this............... day of .............................19......, the Council did by resolution adopt the estimate of expenses set forth in Tables A, B and C and did also by resolution determine in accordance with the said estimate the rates set forth in column 8 of Table C to be the rates in the pound to be levied for the several purposes specified in the said estimate for the financial year ending on the 31st day of March, 19.........

Dated this............day of.........................19......

Signed.......................................................

Mayor or Chairman.

Countersigned................................................

Town clerk.

Article 54.

Article 58.

FORM E 3.

ESTIMATE OF EXPENSES AND DEMAND BY THE COMMISSIONERS OF A TOWN.

................................Town Commissioners.

Estimate of expenses and demand for the local financial year ending on the 31st day of March, 19.......

TABLE A.

EXPENDITURE.

Purpose of Expenditure	Amount estimated
Estimated by manager			Adopted by commissioners
1	2			3
	£	s.	d.	£	s.	d.
Housing of the working classes
Tourist development
School meals
Allotment schemes
Other expenses
Total

TABLE B.

RECEIPTS.

Nature of Receipts	Amount estimated
Estimated by manager			Adopted by commissioners
1	2			3
	£	s.	d.	£	s.	d.
Housing of the working classes
School meals
Allotment schemes
Other receipts
Total

FORM E 3—(continued).

TABLE C.

CALCULATION OF THE SUM TO BE DEMANDED.

Estimated expenditure			Estimated receipts			Net estimated expenditure			Estimated debit balance (if any)			Estimated credit balance (if any)			Amount to be demanded
1.			2.			3.			4.			5.			6.
£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.

CERTIFICATE.

I hereby certify that at [an adjournment of] the estimates meeting of the.................................Town Commissioners held this.........day of..........................................19......... the Commissioners did by resolution adopt the estimate of expenses set forth in Tables A, B and C and did also by resolution determine in accordance with the said estimate the sum set forth in column 6 of Table C to be the sum to be demanded for the financial year ending on the 31st day of March, 19.........

Dated this...............day of.............................................19...

Signed.............................................

Chairman.

Countersigned....................................

Town Clerk.

DEMAND.

To the Council of the County of.............................................

The..............................Town Commissioners hereby transmit to the above-named Council the annexed estimate of expenses and calculation of the sum to be demanded for the ensuing financial year ending on the 31st day of March, 19.......... The Commissioners hereby demand that the sum of £...............shall be supplied to them by the said Council.

Dated this...............day of..........................................19......

Signed.............................................

Chairman.

Countersigned....................................

Town Clerk.

Article 54.

Article 58.

FORM E 4.

ESTIMATE OF EXPENSES AND DEMAND BY A JOINT MENTAL HOSPITAL BOARD.

............................................................ Joint Mental Hospital Board.

Estimate of expenses and demand by the Joint Board for the local financial year ending on the 31st day of March, 19.........

TABLE A.

ESTIMATE OF EXPENSES.

	Estimated by manager			Adopted by board
	£	s.	d.	£	s.	d.
Estimated expenditure
Estimated receipts (other than receipts in respect of paying patients, from any of the contributing counties or county boroughs)
Net Requirement

FORM E4—(continued).

TABLE B.

CALCULATION OF THE SUM TO BE DEMANDED.

Contributing counties or county boroughs	Estimated average daily number of patients for year	Estimated balance against at close of current year			Apportioned share of net requirement for year (Note 1)			Total			Receipts in respect of paying patients from the county or county borough			Estimated balance in favour at close of current year			Total			Net sum demanded (Note 2)
(1)	(2)	(3)			(4)			(5)			(6)			(7)			(8)			(9)
		£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.

FORM E 4—continued.

DEMAND.

To the...........................of the county [borough] of...........................

The above-named joint mental hospital board hereby transmit to the............ [title of contributing authority] ... the annexed estimate of expenses and calculation of the sum to be demanded for the ensuing financial year ending on the 31st day of March, 19.......... The board hereby demand that the sum of £...............being the proportion payable by the said................................. shall be supplied by them to the board.

Dated this............... day of..........................19......

Signed............................................................ ......

Chairman.

Countersigned..........................................................

Chief Clerk

CERTIFICATE.

I hereby certify that at [an adjournment of] the estimates meeting of the..........................................joint mental hospital board, held this............... day of..............................19......... the board did by resolution adopt the estimate of expenses set forth in Table A ; and also by resolution did determine in accordance with the said estimate the sums set forth in column 9 of Table B to be the sums to be demanded for the financial year ending on the 31st day of March, 19......... and did adopt the above demand on the.............................. of the county [borough] of.............................

Dated this...............day of..............................19......

Signed............................................................ .....

Chairman.

Countersigned........................................................

Chief Clerk.

NOTES.

Note 1.	The share of each county and county borough is to be in proportion to the estimated average daily number of patients from the county or county borough shown in column 2.
Note 2.	The net sum to be demanded will be the excess of the amount in column 5 over the amount in column 8.

Article 54.

Article 58.

FORM E 5.

ESTIMATE OF EXPENSES AND DEMAND BY A JOINT PUBLIC ASSISTANCE AUTHORITY.

...........................(Name of public assistance authority)...........................

Estimate of expenses and demand for the local financial year ending on the 31st March, 19......

TABLE A.

EXPENDITURE.

Purpose of Expenditure	Amount Estimated
Estimated by manager			Adopted by board
	£	s.	d.	£	s.	d.
Assistance in district institutions
Assistance in extern institutions
Home assistance
Medical assistance (otherwise than in institutions)
Other purposes
Total

TABLE B.

CALCULATION OF NET REQUIREMENT.

	£	s.	d.
Total estimated expenditure (from Table A)
Amount of receipts : Estimated by manager
Adopted by board
Net requirement

TABLE C.

CALCULATION OF THE SUMS TO BE DEMANDED.

Contributing counties or county boroughs	Valuation comprised in county or county borough			Estimated balance against at close of current year			Apportioned share of net requirement			Total			Estimated balance in favour at close of current year			Net sum to be demanded
1	2			3			4			5			6			7
	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.

DEMAND.

To the..................of the county [borough] of....................................

The.........................hereby transmit to the........................of the county [borough] of.....................the annexed estimate of expenses and calculation of the sums to be demanded for the ensuing financial year ending on the 31st day of March, 19........... The board hereby demand that the sum of £...............being the proportion payable by the said..............................shall be supplied by them to the board.

Dated this............... day of..............................19...

Signed ............................................................ .

Chairman.

Countersigned ........................................................

Secretary.

FORM E 5—continued.

CERTIFICATE.

I hereby certify that at [an adjournment of] the estimates meeting of the .....................held this...............day of..............................19...... the board did by resolution adopt the estimate of expenses set forth in Table A and also by resolution did determine in accordance with the said estimate the sums set forth in column 7 of Table C to be the sums to be demanded for the financial year ending on the 31st day of March, 19......... and did adopt the above demand on the..............................of the county [brought] of..............................

Dated this...............day of..............................19......

Signed............................................................ ......

Chairman.

Countersigned.........................................................

Secretary.

Article 54.

Article 58.

FORM E 6.

ESTIMATE OF EXPENSES AND DEMAND BY A JOINT DRAINAGE COMMITTEE.

..............................Drainage District.

Estimate of expenses and demand for the local financial year ending 31st March, 19......, by the Joint Committee appointed by the Councils of the Counties of............................................to perform the powers and duties of the said councils in relation to the above drainage district.

TABLE A.

ESTIMATE OF EXPENSES.

	Estimated by manager			Adopted by committee
	£	s.	d.	£	s.	d.
Estimated expenditure
Estimated receipts
Net Requirement

FORM E 6—(continued).

TABLE B.

CALCULATION OF THE SUMS TO BE DEMANDED.

Contributing bodies	Basis of apportionment	Estimated balance against at close of current year			Apportioned share of net requirement			Total			Estimated balance in favour at close of current year			Net sum to be demanded
(1)	(2)	(3)			(4)			(5)			(6)			(7)
		£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.

DEMAND.

................................................Drainage District.

To the Council of the County of.........................................................

The Joint Committee appointed by the Councils of the Counties of...............and...............to perform the powers and duties of the said councils in relation to the above drainage district hereby transmits to the Council of the County of........................the annexed estimate of expenses and calculations of the sums to be demanded for the ensuing local financial year ending on the 31st day of March, 19......, and hereby demands that the sum of £.....................being the proportion payable by the said council shall be supplied by them to the said Joint Committee.

Dated this...............day of...........................19......

Signed............................................................ .......

Chairman.

............................................................ ...............

Secretary to the Joint Committee.

CERTIFICATE.

......................................................Drainage District.

I hereby certify that at (an adjournment of) the estimates meeting of the Joint Committee appointed by the Councils of the Counties of.....................and.....................to perform the powers and duties of the said Councils in relation to the above Drainage District held this........... day of....................., 19......, the said Joint Committee by resolution adopted the estimate set forth in Table A and also by resolution determined in accordance with the said estimate the sums set forth in Column 7 of Table B to the sums to be demanded for the financial year ending on the Council of the.........................................................

Dated this...............day of.............................., 19.......

Signed............................................................ ..................................

Chairman.

Countersigned............................................................ ................................

Secretary of the said Joint Committee.

Article 53.

FORM E 7.

NOTICE OF ESTIMATE OF EXPENSES.

..................(Name of county council or elective body)..................

NOTICE OF ESTIMATE OF EXPENSES.

The..................County Manager hereby gives notice that the estimate of expenses of the...............(name of county council or elective body)............for the year ending on the 31st day of March, 19......... showing the amounts which in the opinion of the manager will be necessary to meet the expenses and provide for the liabilities and requirements of the.....................(Note 1)...............has been prepared and will be considered by the...............(Note 2)...............at the estimates meeting to be held on the............day of.......................................19......

A copy of the said estimate of expenses has been deposited in the offices of the..................(Note 1)..................at...................................................and may be there inspected free of charge by any member of the public at any time at which such offices are open for the transaction of official business.

The manager will supply to every person making application to him therefor a copy of the said estimate of expenses at the price of one shilling.

Signed.................................................

County Manager.

NOTES.

Note 1.	Insert here " council," " corporation, " " board, " or " committee, " as may be appropriate.
Note 2.	In the case of the corporation of a borough insert here " coucil of the borough. " In any other case insert " council, " "board, " " commissioner " or " committee, " as may be appropriate.

Article 59.

FORM E 8.

DEMAND BY COUNTY COUNCIL ON URBAN AUTHORITY.

County of................................................

.........(Note 1)...................................of...........

The County Council hereby transmit to the...............(Note 2)..................of the above-named...............(Note 1)........................the annexed table showing the apportionment against the................(Note 1).......................of the sums required to meet the estimated expenditure of the county council for or on behalf of the.....................(Note 3).....................in the financial year ending on the 31st day of March, 19.......... The net amount required from the..................(Note 3)..................is the sum of £..........................Particulars of the amounts required for the various services are shown in the said table.

The County Council hereby demand that the said net amount required shall be supplied to them.

Dated this...........day of................................19......

.............................................

Chairman.

.............................................

Secretary.

TABLE.

CALCULATION OF THE NET SUM REQUIRED FROM THE............(NOTE 3)......

Road Services

Public Assistance Services

Mental Hospital Services

Health Services

General Purposes

Separate Charges

Total

Balance against urban area on last 31st March

Estimated share of charges for current year

Share of net estimated charges for ensuing financial year

Total

Balance in favour of urban area on last 31st March

Amount demanded for current year

Amount now demanded

Total

NOTES.

Note 1. Insert " borough " or " urban district " as may be appropriate.

Note 2. Insert " corporation " or " council " as may be appropriate.

Note 3. Insert " borough corporation " or " urban district council " as may be appropriate.

Article 60. FORM RA 1.

Article 81.

COUNTRY RATE BOOK.

COUNTY OF .................................................. COUNTY HEALTH DISTRICT OF......................................

COUNTY RATE BOOK

(To appear at the commencement of the Rate Book for each Financial Year.)

(To appear at the commencement of the separate portion of the Rate Book which relates to each electoral division.) Electoral Division of ...............................

TABLE A.

TABLE B.

Rates in the pound of the allowances in relief of Agricultural Land.

Particulars of rates leviable off the whole of the electoral division

Primary allowance............................................................ ..........................

County charges

Rate in the Pound

Employment allowance............................................................ .................

Supplementary allowance............................................................ ............

Separate charges

No. of Charge

Name of Charge

Total Rate in the pound

(To appear at the commencement of the separate portion of the Rate Book which relates to each townland.)Townland of ...................................... ,

(To appear at the commencement of the separate portion of the Rate Book which relates to any townland in which any specially exempted holding is situate.)

TABLE C.

TABLE D.

Particulars of the rates leviable off the whole of the townland

Particulars of rates on specially exempted holdings

Total rates leviable off the whole electoral division (Table B)

Rate in the £

Number of rating

Number of separate charge from which holding is exempt

Rates leviable off an area (comprising the townland) less than the electoral division

Rate in the £ of such separate charge

No. of charge

Name of Charge

Amount of rate in the £ for the whole townland (Table C)

Total rate in the £

New rate on the holding

FORM RA 1—(continued)

RATES FOR THE SERVICE OF THE YEAR ENDING THE 31ST DAY OF MARCH, 19......

No. of rating

Valuation List No.

PERSONS RATED (Note 1)

Description of tenement

Area

Total rateable value of holding under Valuation Acts (Note 2)

Rateable value of hereditament which is effective for the purposes of assessment of rates (other than rate for town charges). (Note 3)

Amount of current rate (other than rate for town charges) for year (on valuation in Col. 9 at rate in Table C or in Table D as the case may be)

Abatement for agricultural land

Occupiers

Owners of small dwellings, landlords or immediate lessors of houses let in apartments or lodgings, or persons receiving rent in respect of hereditaments exempt from rating

Agricultural land in hereditament

Total value of hereditament

Primary allowance

Employment allowance

Supplementary allowance

Total

Net amount of current rate (other than rate for town charges for year (Deduct sum in Col. (14) from sum in Col. (10))

Rateable value of hereditament which is effective for assessment of rate for town charges (Note 6)

Amount of current rate for the year for town charges (on valuation in column 16) at............in the pound (Note 6)

Net amount of current rate for the year for all purposes. (Total of columns 15 and 17) (Note 6)

Arrears of previous rates to be collected with first moiety

First moiety of current rate payable in respect of half-year ending 30th September

First moiety and arrears

Second moiety of current rate payable in respect of half-year ending 31st March

Amount lodged

Date of lodgment of full amount or reference to Rates Ledger (Note 4)

FORM RA 1—(continued)

RATES FOR THE SERVICE OF THE YEAR ENDING THE 31ST MARCH, 19....

Amount sufficient to discharge second moiety on punctual payment in the case of a small dwelling whose owner is not occupier

Second moiety

Gross total to be collected for year being amount of current rate and arrears

Amount of discount allowed for punctual payment to owner of small dwelling who is not occupier

Total credits to collector (Note 5)

Unpaid by ratepayers

Amount lodge

Date of lodgment of full amount or reference to Rates Ledger (Note 4)

Irrecoverable

Carried forward

CERTIFICATE OF SECRETARY AND ALLOWANCE OF COUNTY RATES BY COUNTY COUNCIL.

[TO APPEAR AT THE FOOT OF THE RATE (S. 10, POOR RELIEF (IRELAND) ACT. 1843)].

CERTIFICATE OF SECRETARY.

I hereby certify that the County Rate and several County Rates hereinbefore set forth, in so far as the value of the hereditaments therein assessed is concerned, are in conformity with the valuations now in force.

..............................

Secretary of the Council.

Dated.........day of............................19.......

ALLOWANCE OF COUNTY RATES BY THE COUNTY COUNCIL.

The County Rate and the several County Rates hereinbefore set forth

(a) for purposes other than town charges and

(b) for town charges in the town of.............and

(c) for town charges in the town of.............and............................................................ .......................................................

(Note 7).

were adopted and are allowed by the Council of the County of.................at their meeting held this day, having first been certified by the secretary to be in conformity with the valuations now in force, the same to be collected in two half-yearly moieties, that is to say, the first moiety on and after the.............day of.................19.......and the second moiety on and after the 1st day of October next ensuing.

Given under the Common Seal of the...............County Council and signed by us this.............day of...............19........

................................................... Chairman.
................................................	}	Two other Members present at the Meeting.
...............................................
............................................................ ..... Secretary of the Council.

NOTES ON FORM RA 1.

1. It will usually be convenient to record the name of the occupier in column 3 even though he is not the person rated. The name of an occupier who is not rated should be distinguished by the use of ink of a distinctive colour, or by underlining or by other suitable method. The three classes of persons rated in column 4 may also be distinguished by the use of coloured ink or other suitable method.

2. No entry need be made in this column except in respect of a holding where either :—

(i) the annual value in the Valuation List is to be reduced for rating purposes (e.g. a new building), or

(ii) a portion of the rate assessed on that annual value is to be remitted.

In such a case the full value should be entered in this column with a note explanatory of the reduced value shown in Columns (8) and (9).

3. Except in the case of a holding such as is referred to in Note 2 the full rateable value is to be entered in these columns. A remission of rates on a holding is to be carried into effect by entering in these columns a proportionately reduced value. Where the value of a holding is to be reduced for rating purposes the reduced value is to be entered here.

4. Where the amount is lodged in one sum the date of lodgment should be inserted here. In any other case there should be inserted a reference to the folio in the Rates Ledger relating to the rate.

5. The amount in column 29 should be the sum of the amounts in columns 21, 25 and 28.

6. Columns 16, 17 and 18 and the references to town charges in other portions of the form should be omitted except in the portion of the county rate book dealing with the hereditaments in a town.

7. Paragraphs (a), (b) and (c) are to be omitted if there are no rates for town charges.

Article 60.
Article 81.	FORM RA 2.

RATE BOOK FOR THE MAKING OF MUNICIPAL RATE BY AN URBAN AUTHORITY.

This rate book is to be in Form RA 1 (Rate book for the making of county rate by county councils) with the following modifications, that is to say :—

1. References to the appropriate rating authority should be substituted for references to the county council.

2. References to the town clerk should be substituted for references to the secretary.

3. References to municipal rate should be substituted for references to county rate.

4. For Tables B, C and D, there should be substituted a statement of the rate in the pound and, where there is a rate for separate charges, a statement of the purpose of every separate charge and the rate in the pound.

5. An additional column should be inserted between columns 2 and 3 showing the street or place where the tenement is situated.

6. Table A and columns 8, 11, 12, 13 and 14 should be omitted.

7. Columns 16, 17 and 18 and the references to town charges should be omitted.

8. Where the rate is made by the corporation of a borough (other than the Borough of Dún Laoghaire) references to the Mayor should be substituted for references to the Chairman.

9. An additional column may be inserted in lieu of column 8 in which shall be entered under the heading " valuations subject to reduction " the portion of the valuation of any hereditament which is deemed to be reduced pursuant to section 21 of the Act of 1946 with a note of the grounds for such reduction.

Article 60.
Article 81.	FORM RA 3.

RATE BOOK FOR THE MAKING OF MUNICIPAL RATE BY THE CORPORATION OF A COUNTY BOROUGH.

The prescribed form of rate book for the making by the Corporation of the municipal rate shall be a form containing twelve columns, with the following numbers and headings, that is to say :—

1. Rate number.

2. Street or place.

3. Local number.

4. Description of tenement.

5. Owners of small dwellings, landlords or immediate lessors of houses let in apartments or lodgings, or persons receiving rent in respect of hereditaments exempt from rating.

6. Occupier.

7. Rateable valuation.

8. Valuation effective for assessment purposes (where it differs from that in column 7).

9. Assessment.

10. Years for which arrears are due.

11. Arrears.

12. Total.

and such other columns as the Corporation may consider expedient.

Article

FORM RA 4.

NOTICE OF DEPOSIT OF RATE BOOKS FOR INSPECTION AND OF INTENTION TO MAKE RATES.

.................(NAME OF AREA) (Note 1)................

Notice is hereby given that the............(name of rating authority)...............are about to make a..............(name of rate)............on the property rateable thereto in the.............(Note 1)...............

(Note 2.)

The rate in the pound for [the ordinary expenditure of the...............for] the service of the year ending on the..............day of............19............., is..............pence in the pound, made up as follows.

(Note 3.)

[County Charges]

Pence

Total

(Note 2.)

[And Whereas the separate charges specified in column II of the table below are respectively chargeable on the areas or contributory places specified therefor in column I of the said table, the special rate in the pound specified in column III of the said table has been made on the appropriate area or contributory place for the payment of every such separate charge, and the same forms part of and will be collected with the above general rate in such area or contributory place.

Separate Charges

Name of special are or contributory place	Purpose or name of charge	Rate in the pound
(Col. I)	(Col. II.)	(Col. III.)
No. 1 Special Area
No. 2 Special Area
No. 3 Special Area
No. 4 Special Area

(Note 2.)

[And Whereas the rates in the pound for town charges specified in column II of the table below have been made respectively on the towns specified in column I of the said table].

Town Charges

Name of Town

Rate in the pound

(Col. I.)

(Col. II.)

and the said rates will be collected with the above general rate and rate for separate charges].

(Note 2.)

[The total sum payable by the occupier of any agricultural land in respect of the above rates will be reduced, owing to the allocation of the Agricultural Grant.]

The rate books are deposited for the inspection of any ratepayer in the offices of the............................., and will be there open for such inspection between the hours of 10 a.m. and 4 p.m. during the fourteen days next following the date hereof, exclusive of Sundays and Bank Holidays.

Signed the............day of.............19.....

.....................................

Secretary or Clerk of the.................

NOTES.

1. The name of the area in which the rate is to be made should appear here—e.g., county health district of..........., borough of.............., etc.

2. The portions in square brackets should be omitted if inappropriate.

3. The headings should be those for which separate rates in the pound have been determined.

Article 63.

FORM RA 5.

NOTICE OF RATES HAVING BEEN MADE.

..............NAME OF AREA (NOTE 1)..............

(Note 2.)

Notice is hereby given that.................(name of rate)...............Rates have been duly made on the property rateable thereto in the above-named.................(Note 1)..............The rate in the pound for [the ordinary expenditure of the............for] the service of the year ending on the...............day of..............19......, is................pence in the pound, made up as follows.

(Note 3.)

[County Charges]

Pence

Total

(Note 2.)

[And Whereas the separate charges specified in column II. of the table below are respectively chargeable on the areas or contributory places specified therefor in column I of the said table, the special rate in the pound specified in column III of the said table has been made on the appropriate area or contributory place for the payment of every such separate charge, and the same forms part of and will be collected with the above general rate in such area or contributory place.

Separate Charges

Name of special area or contributory place	Purpose or name of charge	Rate in the pound
(Col. I.)	(Col. II.)	(Col. III.)
No. 1 Special Area
No. 2 Special Area
No. 3 Special Area
No. 4 Special Area

(Note 2.

[And Whereas the rates in the pound for town charges specified in column II. of the table below have been made respectively on the towns specified in column I of the said table

Town Charges

Name of Town

Rate in the pound

(Col. I.)

(Col. II.)

and the said rates will be collected with the above general rate and rate for separate charges.]

[The total sum payable by the occupier of any agricultural land in respect of the above Rates will be reduced, owing to the allocation of the Agricultural Grant.]

(Note 2.)

The rate books are now in my custody and may be inspected by any person affected thereby at the Offices of the............................between the hours of 10 a.m. and 4 p.m., exclusive of Sundays and Bank Holidays ; the said rates will be payable from and after the publication of this notice.

Dated this............day of..............19..........

.....................................

Secretary or Clerk of the...................

NOTES.

1. The name of the area in which the rate is to be made should appear here—e.g., county health district of.............., borough of................., etc.

2. The portions in square brackets should be omitted if inappropriate.

3. The headings here should be those for which separate rates in the pound have been determined.

Article 62.

Article 68.

Article 76.

FORM RA 6.

WARRANT TO COLLECT AND LEVY RATES.

..............(NAME OF RATING AUTHORITY.............

WARRANT TO COLLECT AND LEVY RATES.

To..............Rate Collector of............................................................ ................................................

You are hereby authorized and directed to levy the several rates and arrears of such rates set forth in the annexed collecting book of receipts and demand notes from the several persons liable to pay the same, so long as the same remain due and payable, by all such ways and means as by law you are empowered to use in the levying of the said rates.

The amount to be collected under this warrant is :—

In respect of the rates made for the service of the year ending 31st day of March, 19	£..................................
In respect of arrears	£..................................

Total	£..................................

The total you are required to collect for the half-year ending 30th September, 19....., is the sum of £.........., being the first moiety of the rates made for the said year, together with the arrears, and the total you are required to collect for the said year is the said sum of £.............

Sealed with the Common Seal of the............and signed on behalf of the............, this..........day of...............19....

.............Manager.

EXPLANATORY NOTES ON FORMS RA 7 AND RA 8.

1. These forms are each composed of six sections, A, B, C, D, E and F, Sections A, C, D and E are to appear on each sheet of the collecting book in separate divisions in that order, reading from left to right. The removal of each division should be rendered easy by means of perforations.

Section B may appear either on the back or at the foot of section A.

Section F may appear either on the back or at the foot of section E. In the latter case the necessary alterations in the wording of section E should be made.

2. The same number is to appear in print on each section of a sheet, and the sheet numbers are to be consecutive.

3. Under " name of hereditament " should be inserted , e.g., " No. 3 Dublin Street, " " Blacksod Farm," " Tudor Hall. "

4. All blanks, except those for dates and signatures, must be fully and accurately filled before the collecting book is handed to the collector.

5. Where the amount has been paid by means of one payment, the collector should enter on the receipt note and counterfoil whether the payment was made by means of cash, cheque, money order, postal order or otherwise.

6. The portions of the form in square brackets should be omitted if inappropriate.

Article 68.

FORM RA 7.

COLLECTING BOOK OF RECEIPTS AND DEMAND NOTES (GENERAL).

SECTION A.

COUNTERFOIL.

Number or situation of collection district	Name of hereditament......	No....................
.........................................................	[Townland]....................
.........................................................	Rate No....................
.........................................................	Valuation of hereditament	£......................
.........................................................	Valuation after reduction (if any) for the purposes of assessment [to the county rate other than town charges]	£......................
	[Valuation of Agricultural Land]	[£ ...................]
	[Valuation after reduction (if any) for the purposes of assessment to the rate for town charges]	[£ ...................]

Observations of the collector as to changes of occupancy, etc. :—

............................................................ ............................................................ ............................................

Name of person rated............................................................ ............................................................ ....

of............................................................ ............................................................ ....

............................................................ ............................................................ ......

DEMAND issued on the...........................................day of............................................................ .........19......

	£	s.	d.
Amount of current rate
[Abatement for agricultural land]
[Net amount demanded in respect of current rate]
Arrears (if any)
First moiety (received with arrears on the day of 19 ) (Initials of checker)
Second moiety (received on the day of 19 ) (Initials of checker)
Gross total demanded

FORM RA 7—(continued.)

SECTION B.

PARTICULARS OF INTERIM RECEIPTS.

Date received	Number of interim receipt	Amount paid	How paid	Date of lodgment	Initials of checker
1	2	3	4	5	6
		£ s. d.


Total

SECTION C.

RECEIPT FOR SECOND MOIETY

No................

Name of hereditament............

Number or situation of collection district	[Townland ....................]
............................................................ .........................	Rate No..............................
............................................................ .........................
............................................................ .........................

Receipt for second moiety of the Rate made on the........................day of....................................19......., the moiety being for the service of the half-year ending 31st March, 19...

Received from..................................................

...................................................

the sum set forth at the foot of this receipt, being the amount of the second moiety of the rate due in respect of the above-named half-year out of the holding rated in the rate book by the above number, as per particulars shown on the demand note bearing the corresponding number.

Second Moiety ............................................................ ........................ £ : :

Dated this..........................................................day of....................................................19.....

.........................................................Collector.

FORM RA 7—(continued.)

SECTION D.

RECEIPT FOR FIRST MOIETY.

No................

Number or situation of collection district	Name of hereditament..........................
............................................................ ..............................	[Townland....................................]
............................................................ ..............................	Rate No..........................................
............................................................ ..............................

RECEIPT for first moiety of the Rate made on the....................day of.........................19....., the moiety being for the service of the half-year ending 30th September, 19....., together with arrears.

Received from............................................................ ......

............................................................ ......

the sum set forth at the foot of this receipt, being the amount of the first moiety of the rate due in respect of the above-named half-year, together with arrears, out of the holding rated in the rate book by the above number, as per particulars shown on the demand note bearing the corresponding number.

	£ s. d.
Arrears
First moiety of current rate
Total sum received

Dated this..........................................day of........................................................19.........

............................................................ .................

Collector.

FORM RA 7—(continued.)

SECTION E.

DEMAND NOTE.

No...............

THIS FORM IS NOT TO BE USED AS A RECEIPT FOR RATES.

Number or situation of collection district,	Name of hereditament.....................
[Townland....................................]
	Rate No....................................
........................................................	Valuation of hereditaments	£..........................................
........................................................	Valuation after reduction (if any) for the purposes of assessment [to the county rate other than town charges].	£..........................................
........................................................
	[Valuation of Agricultural Land].
	[Valuation after reduction (if any) for the purposes of assessment to the rate for town charges].	[£ ..........................................]

Demand note for Rate made on the..............................day of..............................19......, for the service of the year ending 31st March, 19......, leviable in two half-yearly moieties, together with arrears.

To............................................................ ............................

of............................................................ ..................

............................................................ ..................

I hereby demand payment of the undermentioned rate, the first moiety of the rate made as abovementioned and arrears being PAYABLE FORTHWITH and the second moiety on the 1st October, 19.......

Details of the rate in the pound of the rate made as abovementioned, [an explanation of the rate in the pound of the abatement for agricultural land] and an explanation of any reduction made in the abovementioned valuation for assessment purposes are set out on the back of this demand.

DEMAND FOR RATE

	£	s.	d.
Amount of current rate (at rates in the pound shown on the back of this demand)
[Abatement for agricultural land]
[Net amount demanded in respect of current rate]
Arrears of previous rate (if any) (payable forthwith)
First moiety of current rate (payable forthwith)
Second moiety of current rate (payable on the 1st October, 19.........)
Gross total demanded

Dated this.....................day of..............................19......

Signed............................................................ ..

Collector.

Address............................................................ ..

FORM RA 7—(continued.)

SECTION F.

PARTICULARS.

Details of the rate in the pound of the current rate [for purposes other than town charges] for the year.

County Charges	Pence	[Separate charges]	[Pence]
(Headings for which separate rates in the pound have been determined)

Total
Total rate in the pound

[The rate in the pound for town charges in the Town of....................is...............in the pound.]

[The rates of the allowances in relief of agricultural land are as follows :—

Primary allowance	............ in the pound.
Employment allowance	............ in the pound.
Supplementary allowance	............ in the pound.]

The valuation of the hereditament has been reduced for assessment purposes..............................(here insert a short explanation of any reductions)........................................

Article 68.

FORM RA 8

COLLECTING BOOK OF RECEIPTS AND DEMAND NOTES (SMALL DWELLINGS)

SECTION A

Counterfoil

		No. ..............................
Number or situation of collection district...................................	Name of hereditament .................................
[Townland...............................]
	Rate No..................................................
.................................................	Valuation of hereditament	£...................................
.................................................	Valuation after reduction (if any) for the purposes of assessment [to the county rate other than town charges]	£...................................
	[Valuation of Agricultural Land]	[£................................]
	[Valuation after reduction (if any) for the purposes of assessment to the rate for town charges]	[£................................]

Observations of the collector as to changes of occupancy, etc. :—

............................................................ ............................................................ ...................................................

Name of person rated............................................................ ..............................

of............................................................ ...................................

............................................................ .................................

DEMAND issued on the.........day of...................................19...

	£	s	d.
Amount of current rate
[Abatement for agricultural land]
[Net amount demanded in respect of current rate]
Arrears (if any)
First moiety (received with arrears on the.........day of ...................................................19......) (Initials of checker)
Second moiety (received in full on the...........................day of..........................................19......) (Initials of checker)
Gross total demanded
Amount of second moiety, Less Discount (received on the.........day of................................................19...) (Initials of checker)

FORM RA 8—(continued.)

SECTION B

PARTICULARS OF INTERIM RECEIPTS

Date received	Number of interim receipt	Amount paid	How paid	Date of lodgment	Initials of checker
1	2	3	4	5	6
		£ s. d.

Total

FORM RA 8—(continued.)

SECTION C 1.

RECEIPT FOR SECOND MOIETY.

	No..............................
Number or situation of collection district :	Name of hereditament...................................................
............................................................ ...........	[Townland............................................................ ..........]
............................................................ ...........	Rate No............................................................
............................................................ ............

RECEIPT for second moiety of the.........................rate made on the...............day of..............................19....., the moiety being for the service of the half-year ending 31st March, 19.........

Received from............................................................

............................................................ ..

............................................................

Second moiety............................................................ ....................£ : :

Dated this................................................. day of............................................................ 19.........

............................................................ ....................

Collector.

FORM RA 8—(continued).

SECTION C 2.

RECEIPT FOR SECOND MOIETY (DISCOUNTED).

	No.......................................
Number or situation of collection district :	Name of hereditament .......................................................
............................................................ ..............	[Townland............................................................ ..............]
............................................................ ..............	Rate No............................................................ ....................
............................................................ ..............

Receipt for second moiety (Discounted) of the....................................rate made on the.......... day of....................................19........., the moiety being for the service of the half-year ending 31st March, 19.........

Received from............................................................

............................................................ ..

............................................................

the sum set forth at the foot of this receipt, being the amount of the second moiety of the rate, less discount for punctual payment, due in respect of the above-named half-year out of the holding rated in the rate book by the above number, as per particulars shown on the demand note bearing the corresponding number.

£ : :

Dated this.........day of.............................................19.........

..........................................................

Collector.

FORM RA 8—(continued).

SECTION D.

RECEIPT FOR FIRST MOIETY.

No. ................

Number or situation of collection district :	Name of hereditament ..................................
............................................................ ............................	[Townland.....................................................]
............................................................ ............................	Rate No..........................................................
............................................................ ............................

RECEIPT for first moiety of the .................................................. rate made on the ......... day of............................................... 19 ......, the moiety being for the service of the half-year ending 30th September, 19 ......, together with arrears.

Received from ............................................................

............................................................

the sum set forth at the foot of this receipt, being the amount of the first moiety, of the rate due in respect of the above-named half-year, together with arrears out of the holding rated in the rate book by the above number, as per particulars shown on the demand note bearing the corresponding number.

	£ s. d.
Arrears	......................
First moiety of current rate	......................
Total sum received	......................

Dated this .................................................day of ............................................... 19......

............................................................

Collector.

FORM RA 8—(continued).

SECTION E.

*p1000astDEMAND NOTE.

No............................

THIS FORM IS NOT TO BE USED AS A RECEIPT FOR RATES.

Number or situation of collection district :	Name of hereditament
.......................................................	[Townland.....................................................]
.......................................................	Rate No.........................................................
.......................................................	Valuation of hereditament	£...............................
	Valuation after reduction (if any) for the purposes of assessment [to the county rate other than town charges]	£...............................
	[Valuation of Agricultural Land]	[£..............................]
	[Valuation after reduction (if any) for the purposes of assessment to the rate for town charges]	[£..............................]

Demand note for.................................Rate made on the ...............day of...................................19......, for the service of the year ending 31st March, 19 ......, leviable in two half-yearly moieties, together with arrears.

To............................................................

of............................................................

............................................................

I hereby demand payment of the undermentioned rate, the first moiety of the rate made as above-mentioned and arrears being PAYABLE FORTHWITH, and the second moiety on the 1st October, 19......

Details of the rate in the pound of the rate made as above-mentioned [an explanation of the rate in the pound of the abatement for agricultural land] and an explanation of any reduction made in the above-mentioned valuation for assessment purposes are set out on the back of this demand.

	£	s.	d.
Amount of current rate (at rates in the pound shown on the back of this demand)
[Abatement for agricultural land]
[Net amount demanded in respect of current rate]
Arrears of previous rates (if any) (payable forthwith)
First moiety of current rate (payable forthwith)
Second moiety of current rate (payable on the 1st October, 19 .........)
Gross Total demanded

Dated this ......... day of .................................... 19......

Signed............................................................ ................................

Collector.

Address............................................................ ................................

* The following note is to appear prominently on the face of the demand note

Note.—If the gross total demanded, including the arrears, first moiety and second moiety, is paid before the...............day of.............................. 19......, discount will be allowed under the provisions of Section 10, Local Government (Rates on Small Dwellings) Act, 1928 , equal to one-tenth of the first and second moieties of the current rate. This allowance will be made by means of a deduction from the second moiety.

FORM RA 8—(continued).

SECTION F.

PARTICULARS.

Details of the rate in the pound of the current rate [for purposes other than town charges] for the year.

County charges	Pence	[Separate charges]	[Pence]
(Headings for which separate rates in the pound have been determined)

Total

Total rate in the pound

[The rate in the pound for town charges in the Town of............................. is................in the pound.]

[The rate of the primary allowance in relief of agricultural land is................. in the pound.]

The valuation of the hereditament has been reduced for assessment purposes.........................................(here insert a short explanation of any reductions) ............................

Article 64.

FORM RA 9.

NOTICE OF RATE MADE ON A DIVIDED HEREDITAMENT.

(To be enclosed with demand for rate on portion of a hereditament which has been divided before being rated).

NOTICE.

The rate for which a demand is enclosed is made in pursuance of sub-section (1) of section 61 of the Local Government Act, 1941 , in respect of one of several separate hereditaments which previously formed one hereditament and which have not been included in the current valuation list.

For the purpose of making the rate the rating authority has apportioned the valuation[s] of the said divided hereditament [and the agricultural land therein] between the said separate hereditaments.

If the valuation[s] in the next valuation list of the separate hereditament in respect of which this rate is made [and of the agricultural land therein] differ[s] from the valuation[s] assigned to the said separate hereditament [and the said agricultural land] you will be either entitled to a refund or liable to pay a further sum by way of adjustment.

Note.—The portions in square brackets should be omitted if inappropriate.

Article 65.

FORM RA 10

NOTICE OF AMENDED RATE ON PORTION OF A DIVIDED HEREDITAMENT.

(To be sent with the demand for the rate.)

NOTICE.

The rate (No..............) to which the annexed demand (No ............) relates has been made in pursuance of sub-section (2) of section 61 of the Local Government Act, 1941 , in the following circumstances, that is to say :—

1. At the time when the rate for the service of the local financial year was made the hereditament in respect of which this rate is demanded (hereinafter referred to as " the new hereditament ") formed part of a larger hereditament (hereinafter referred to as " the divided hereditament ") which larger hereditament was rated accordingly.

2. Before the expiration of the year the divided hereditament became by reason of division proper to be rated in parts as two or more separate hereditaments of which the new hereditament is one.

3. In pursuance of the said sub-section the rating authority has apportioned the rate made as aforesaid on the divided hereditament and the amount so demanded is the amount assigned to the new hereditament on the said apportionment.

4. For the purpose of the said apportionment the rating authority has apportioned the valuation of the divided hereditament [and of the agricultural land therein] between the said separate hereditaments.

If the valuation[s] of the new hereditament [and of the agricultural land therein] in the next valuation list differ[s] from the valuation[s] assigned to the new hereditament by the rating authority you will be either entitled to a refund or liable to pay a further sum by way of adjustment.

Note.—The portions in square brackets should be omitted if inappropriate.

Article 71.

FORM RA 11.

NOTICE TO AGENT OR TRUSTEE OF SMALL DWELLING REQUIRING PAYMENT OF RATES.

LOCAL GOVERNMENT (RATES ON SMALL DWELLINGS) ACT, 1928 .

To............................................................ .....................................

Description of small dwelling............................................................ ....

............................................................ ....

Whereas on the ............ day of ....................................... the (name of rating authority) .................. did make a (Note) .................. rate of £.........s..........d. upon you being the owner of the small dwelling described above; and whereas you are not beneficially entitled to such small dwelling; and whereas particulars of the said rate were furnished to you the said owner before the expiration of one month from the making of the said rate; and whereas not less than four months have expired from the date of the making of the said rate and the said rate is in arrear and unpaid to the extent of £........s.........d.

Now therefore, in pursuance of paragraph (a) of sub-section (2) of section 5 of the above-named Act, I (being the rate collector by whom the said rate is collectable) do by this notice restrain you, the said owner, from paying to the person beneficially entitled to the said small dwelling any rents and profits received (whether before or after the service of this notice) by you out of or in respect of the said small dwelling; and I do hereby require you to pay to me so much of such rents and profits as are necessary to discharge the said rate.

This notice makes you personally liable for the amount due on foot of the said rate to the extent of all rents and profits issuing out of the small dwelling now in your hands or received by you after this date, and my receipt for any sums paid by you on account of this liability is a good discharge for money so received by you for the use of or in trust for the persons beneficially entitled to the small dwelling.

Signed.............................................Collector.

.............................................Address.

.............................................Date.

Note.—Insert " county " or " municipal."

Article 72

FORM RA 12.

NOTICE TO OCCUPIER OF SMALL DWELLING REQUIRING PAYMENT OF RATES.

LOCAL GOVERNMENT (RATES ON SMALL DWELLINGS) ACT, 1928 .

To............................................................ ............................................................ .........................................................

Description of small dwelling............................................................ ............................................................ ........

............................................................ ............................................................ ........

Whereas on the ....................... day of ....................... the (name of rating authority) ..................did make a (Note 1) ..................rate of £.........s.......d. upon..................... the owner of the small dwelling described above; and whereas the said owner is not beneficially entitled to such small dwelling; and whereas particulars of the said rate were furnished to the said owner before the expiration of one month from the making of the said rate; and whereas not less than four months have expired from the date of the making of the said rate, and the said rate is in arrear and unpaid to the extent of £......s.......d. (Note 2) and whereas, in the opinion of the said (name of rating authority) the amount of the said rate so in arrear or some part of the said amount is, or probably will be, irrecoverable from such owner; now therefore, in pursuance of paragraph (d) of sub-section (2) of section 5 of the above-named Act, I (being the rate collector by whom the said rate is collectable), do by this notice, require you (being the occupier of the said small dwelling) to pay to me or my successor in office all rent now due or which may hereafter become due to the said owner of the said small dwelling until the said amount of the said rate in arrear and unpaid is by such payment or otherwise discharged.

By this notice the exclusive right to recover, receive and give a discharge for the rent of the small dwelling is transferred from the owner to me and my successors until the arrears of rates have been paid.

Signed .............................................Collector.

.............................................Address.

.............................................Date.

Note 1. Insert " county " or " municipal "

Note 2.—In appropriate cases the following should be substituted for this recital :—

" and whereas a notice cannot conveniently be served on the said owner requiring him to pay to me, the rate collector, any rents and profits received by him out of or in respect of the said small dwelling."

Article 70.

Article 73.

Article 80.

FORM RA 13.

ABSTRACT OF RATE RECEIPTS AND LODGMENTS

Name of rating authority ............................................................ ....................

Number or situation of collection district ....................................................

ABSTRACT OF RATE RECEIPTS AND LODGMENTS FOR FORTNIGHT (OR WEEK) ENDING ...........................19...

Particulars of Collections

Particulars of Lodgments

Date of Receipt

No. in rate book

Amount

Date of Lodgment

Amount

No. of paying-in slip

Observations

First moiety and arrears

Second moiety

Discount allowed

Total

Certificate of Collector	Certificate of Rate Inspector
I hereby certify that the particulars of all rates collected and lodgments made during the period ending ............................................................ . are correctly entered in the foregoing abstract.	I hereby certify that I have checked the foregoing abstract with the rate collector's collecting book of receipts, interim receipt books, paying-in slips, and lodgment receipts and find it correct.
Signed............................................................ .........	Signed............................................................ .......
Rate Collector.	Rate Inspector.
Date..................	Date..................

NOTES.

1. The abstracts are to bear printed consecutive numbers and are to be perforated and bound.

2. An abstract is to be completed by the collector for the period up to and including date of checking.

Article 80.

FORM RA 14.

RATE COLLECTOR'S BALANCE SHEET.

Rate Collector's Balance Sheet............................................(name of rating authority).............................................. Number or situation of collection district.............................................Total to be collected in Half-Year £ .................. s ........... d .......... Fortnight or week ended the Amount uncollected at close of preceding fortnight or week Amount collected but not lodged at last fortnightly or weekly checking Amount of receipts during fortnight or week Amount lodged during fortnight or week with treasurer Discount allowed Amount collected during fortnight or week, but not lodged Amount uncollected at close of fortnight or week Initials of rate inspector Date of each checking Observations First moiety and arrears Second moiety First moiety and arrears Second moiety First moiety and arrears Second moiety First moiety and arrears Second moiety First moiety and arrears Second moiety First moiety and arrears Second moiety £ s. d. £ s. d. £ s.d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.£ s.d. £ s.d.£ s.d.

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Article 80.

FORM RA 15.

REPORT OF RATE INSPECTOR.

..............................(name of rating authority)..............................

Report of Rate Inspector.

Date appointed for checking

Name of collector

Amount shown by receipts issued to have been collected since last checking

Amount shown by treasurer's receipts to have been lodged in respect of the same

Discount allowed

Amount (if any) collected but not lodged

State as regards each collector (yes or no) whether

Should any reply to the queries in Cols. 8 or 9 be in the negative, state the reason (if any) assigned for the failure

Directions given by the rating authority

1st moiety

2nd moiety

He attended on the dated named in Col. 1

He produced all his books for examination and the treasurer's receipts for all moneys lodged

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

I certify that the foregoing is an accurate report of the results disclosed at the checking of the books of the above-named collectors on the date named in Col. 1, for.............................. ended the..................... day of.............................. 19......

Dated this................day of.............................. 19...

............................................................ ......

Rate Inspector.

Submitted to the rating authority this............... day of.............................. 19......

............................................................

Manager.

Article 75.

FORM RA 16.

SCHEDULE OF UNCOLLECTED RATES.

Number or situation of collection district .......................................

Name of Collector....................

Schedule of Uncollected Rates for the year ended the 31st day of March, 19......

No. of rating

Electoral division

Townland or street

Description of premises

Name of person rated or liable for payment of the rates

Amount of rates assessed

Amount of rates uncollected on the 31st March 19......

Reasons for failure to collect

Observations of secretary or clerk (Note)

Decision of Manager

Irrecoverrable

Temporarily uncollectable

Claim disallowed

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

Total

I, .............................. do solemnly and sincerely declare that the statements made by me in the above schedule are strictly correct, that in every case where the rates are in arrear I have made every reasonable effort to obtain payment (including in proper cases the levy by distress of the sum due).			I hereby certify that I have examined the foregoing list and I am satisfied before me that the amounts of rates returned as uncollected are correct and that the explanations submitted by the collector are true.
				Signed ............................................................ ...............
	Signed............................................................ ...............				Secretary or Clerk.
		Collector
				Date...............day of.................................... 19......
Date...............day of............ .......................19.......			I certify that my decision in each case has been correctly set forth in columns 10, 11 and 12 of the above schedule.
				Signed............................................................ .......
Made and subscribed before me, ....................................... a Peace Commissioner for the .................................... of ....................................					Manager.
	Date ............... day of....................................19......

NOTE

Where either (a) the person in arrear is a member any local authority, or (b) any Slim is due by the rating authority to the person m arrear, the fact should be recorded in column 9.

Article 86.

FORM RO 1.

ROAD SCHEDULE.

Road Schedule.
Name of road authority............................................................ ............................................................ ..............
Distinguishing number of road (Note)	Number of section	Important points on and terminations of road	Length	Width	Main, county or urban

Note.—In the case of a county borough or an urban area the road authority may, if they so desire, add a column showing street names.

Article 90.

FORM RO 2.

RECORD OF EXPENDITURE ON ROAD WORK EXECUTED BY CONTRACTOR.

Name of road authority ............................................................ ............................................................ ........

Distinguishing No. of road repaired or description of improvement work...........................................

............................................................ ............................................................ ....................................................

Name and address of contractor............................................................ ........................................................

Period of contract..........................................................to.................................................(............years).

Total amount of contract	£............................................................ ..................
Quarterly payment	£............................................................ ...................

Date	Deferred			Current			Total Payable			Paid			Deferred			Struck off			Balance
(1)	(2)			(3)			(4)			(5)			(6)			(7)			(8)
	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.

Article 90.

FORM RO 3.

RECORD OF EXPENDITURE ON ROAD WORK EXECUTED BY DIRECT LABOUR.

Name of road authority............................................................ ............................................................ ........

Distinguishing No. of road repaired or description of improvement work

............................................................ ............................................................ ..................................................

Date	Wages			Materials			Machinery			Other expenditure			Total
(1)	(2)			(3)			(4)			(5)			(6)
	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.

Article 91.

FORM RO 4.

SUMMARY OF ROAD EXPENDITURE.

Name of road authority.........................................

...............(Note)...............Roads

Distinguishing number of road repaired or description of improvement work

Executed by direct labour

Executed by contractor

Remarks

Wages

Materials

Machinery

Other expenditure

Total

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Total

Note.—A separate form should be prepared for each class of reads which is to be separately classified in Form AS4.

Certified correct.

(Signed)............................................................ ............

Secretary or Clerk.

GIVEN under the Official Seal of the Minister for Local Government and Public Health this Twenty-first day of November, One Thousand Nine Hundred and Forty-six.

(Signed) SEÁN MACENTEE,

Minister for Local Government and Public Health.