Local Government (Ireland) Act, 1898

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Payment to and out of Local Taxation (Ireland) Account of agricultural grant.

59 & 60 Vict. c 41.

48.—(1) . . . . There shall be annually paid out of the Consolidated Fund to the Local Taxation (Ireland) Account a sum (in this Act referred to as the agricultural grant) equal to half the amount certified under this Act to be taken for the purpose of this Act as having been raised in the whole of Ireland by poor rate and county cess off agricultural land, as herein-after defined, during the twelve months ending as regards poor rate on the twenty-ninth day of September, one thousand eight hundred and ninety-seven, and as regards county cess on the last day of June in the same year (which twelve months are respectively in this Act referred to as the standard financial year).

(2) Such portion of the agricultural grant as is certified under this Act to be payable to each county council shall be issued by the Lord Lieutenant from the Local Taxation (Ireland) Account to that council half-yearly, subject nevertheless to such conditions and provisions as are contained in this Act.

[Sub-s. (3) rep. 8 Edw. 7. c. 49 (S.L.R.).]

(4) The provisions of this Act with respect to agricultural land shall extend to every hereditament entered as land in the valuation list within the meaning of the Valuation Acts which is not part of a railway or canal, but shall not extend to any hereditament situate within the boundary of any borough or of any town which is (for the time being) an urban sanitary district.