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The Valuation made for the Assessment of the Tax under 3 & 4W. 4. c. 37. shall be amended, and Relief given in respect of Arrears.
1 & 2 Vict. c. 109.
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II. ‘And whereas the said Ecclesiastical Commissioners for Ireland did, pursuant to the Provisions of the herein-before first-recited Act, cause a Valuation to be made of the Revenues of the several Dignities and Benefices liable, under the Provisions of the said Act, to the Payment of the Tax, Rate, or Assessment in such Act mentioned, and did, according to such Valuation, compute and impose such Tax, Rate, or Assessment on the several Dignities and Benefices respectively liable thereto; but, by reason of the Opposition to the Payment of Tithes in Ireland, it was in many Cases found impossible to enforce Payment of the same; and the said Commissioners have, in the Exercise of the Discretion in that Behalf vested in them by the said Act, extended the Time for the Payment thereof: And whereas by an Act passed in the Session of Parliament holden in the First and Second Years of the Reign of Her present Majesty, intituled An Act to abolish Compositions for Tithes in Ireland, and to substitute Rent-charges in lieu thereof, the Right of all Persons in and to all Tithes and Compositions for Tithes theretofore accrued, or at any Time thereafter to accrue due in Ireland, wholly ceased and determined, with certain Exceptions in the said Act mentioned; and by the said Act a certain Fund was appropriated to the Relief of the several Persons who, if the said Act had not been made, would have been entitled to Compositions for Tithes accrued due for certain Years in the said Act mentioned, and further Provision was made for the Payment to the Parties theretofore entitled to certain Tithes and Composition for Tithes vested in Her Majesty by the said Act of such Sums as should be paid or recovered by Her Majesty’s Attorney General for Ireland on account thereof: And whereas it is reasonable that the Parties whose Right to the Arrears of Tithe or Tithe Composition due to them has so ceased and determined should be relieved from the Payment of the said Tax in respect of such Portion of the Revenues of their Benefices or Promotions as by the Operation of the said Act may have been lost to them, or shall not be hereafter paid to them, and that for the Purpose of computing the Amount of Tax justly payable by them the Valuation and Assessment of their respective Dignities or Benefices heretofore made by the said Ecclesiastical Commissioners shall be amended;’ be it therefore enacted, That it shall and may be lawful for the said Ecclesiastical Commissioners, when and as they shall think necessary, to alter and amend the Valuation heretofore made by them of the Revenues or Emoluments of all or any of such Dignities or Benefices, under the Rank of Bishopricks, as were or are now liable to the said Tax, Rate, or Assessment, or any Arrears thereof, for any of the Years preceding the Year One thousand eight hundred and thirty-eight; and in altering or amending such Valuation the said Commissioners shall have regard to and include all or any such Payments as may or shall be made to any Dignitary or Incumbent pursuant to the Provisions of the said recited Act of the First and Second Years of Her present Majesty’s Reign; and they shall assess and compute the Tax or Arrears thereof to which every such Dignity or Benefice, under the Rank of a Bishoprick, was or shall be deemed to be or have been liable for any Year, or Portion of any Year, preceding the Year One thousand eight hundred and thirty-eight, upon such altered or amended Valuation, according to the several Rates or Scales specified in the Schedule (A.) annexed to the said herein-before first-recited Act, in like Manner as if such altered or amended Valuation had been the Valuation of each such Dignity or Benefice originally made, pursuant to the Provisions of the said Act; and all Arrears of the said Tax so assessed and computed, if any, now remaining unpaid, shall and may be recovered by all such Ways and Means as are in and by the said Act provided for enforcing Payment of the said Tax, Rate, or Assessment: Provided always, that it shall and may be lawful for the said Ecclesiastical Commissioners, if they shall so think fit, in any Case to direct the Payment of the whole or any Portion of the Arrears of the said Tax, Rate, or Assessment, by Instalments, of such Amount, and to be paid at such Times, and subject to such Conditions for securing the Payment thereof, as they shall deem reasonable, hut so nevertheless that the whole shall be paid within Five Years next after the passing of this Act; provided further, that in any Case where it shall appear to the said Commissioners that any Party shall have paid on account of such Tax any Sum with which he would not have been justly chargeable under such amended Valuation, or any Sum greater than, under such amended Valuation, he would have been justly chargeable with, the said Commissioners shall repay and refund to such Party the Sum or Overplus so paid.
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