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Rates on fisheries.
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13.—(1) Every board of conservators is hereby empowered on or before the 31st day of December in every fishery year to which this section applies to strike a rate on all fisheries within their district rated for the relief of the poor or which but for the exemption conferred by this section would be so rated of such amount per cent, as with the estimated amount of their other income will be sufficient to meet the estimated amount of their expenditure for that fishery year.
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(2) Every rate struck by a board of conservators under this section shall be subject to confirmation by the Minister who may confirm the same either without modification or with such modification (whether by way of increase or reduction) as he shall think proper.
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(3) Every rate struck by a board of conservators under this section and confirmed (with or without modification) by the Minister shall be duly levied, collected, and recovered by the board in the manner and with the powers provided by the Fisheries (Ireland) Acts, 1842 to 1909, in respect of rates leviable under those Acts.
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(4) If a board of conservators shall fail to strike on or before the 31st day of December in any fishery year to which this section applies a rate for that fishery year the Minister may, if he thinks fit so to do, on or before the 28th day of February in that fishery year strike a rate for the district of such board of conservators for such fishery year and in such case the rate so struck by the Minister shall be levied, collected, and recovered by such board of conservators in like manner in all respects as if such rate had been struck by the board and confirmed by the Minister under this section.
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(5) Every rate made under this section and every rate struck by the Minister under this section shall be paid by the several persons rated for the same in two moieties on the 1st day of April and the 1st day of September in the fishery year for which the rate is struck, and shall be so paid over and above all or any licence duties paid by such persons under the Fisheries (Ireland) Acts, 1842 to 1909, or this Act for that or any other fishery year.
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(6) Every person who is liable to be rated under the Fisheries (Ireland) Acts, 1842 to 1909 as amended by this Act in respect of a fishery shall be exempt from liability for any rate leviable by the council of any county, county borough, or urban district, or the commissioners of any town, in respect of that fishery for the local financial year commencing on the first day of April next after the commencement of this Part of this Act or for any of the nine next succeeding local financial years, and no such council or commissioners shall levy or collect any rate in respect of any such fishery for any of the said local financial years.
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(7) If the Minister for Local Government and Public Health shall certify that by reason of the exemption conferred by this section from liability for rates in respect of fisheries, the amount of the rate which but for this sub-section would require to be made and levied upon and in any area for the service of a local financial year ending within ten years after the 1st day of April next following the commencement of this Part of this Act by the council of a county, county borough, or urban district, or the commissioners of a town has been increased by an amount greater than one penny in the pound, the Minister for Fisheries shall out of moneys to be from time to time provided by the Oireachtas pay to such council or commissioners before the end of such local financial year an amount equal to the sum which would be produced by a rate upon and in such area equivalent to the amount in the pound by which such increase exceeds one penny in the pound.
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(8) The several provisions in relation to rating contained in the Fisheries (Ireland) Acts, 1842 to 1909, so far as the same are inconsistent with the provisions of this section shall not have effect during any fishery year to which this section applies, but save to that extent the said provisions shall apply to the rates leviable under this section in like manner as they apply to the rates heretofore leviable under the said Acts.
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(9) This section applies to the fishery year commencing on the 1st day of October next after the commencement of this Part of this Act and to each of the nine next succeeding fishery years.
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