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Cess shall be a charge on lands, &c. and shall be paid by person in occupation when levy made.
Sums not exceeding 50l. recoverable before civil bill court.
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102. The sum or proportion of grand jury cess to be raised off each barony under the warrant of the finance committee, and duly applotted for any person to pay, shall be a charge upon the lands and premises, houses and tenements, mentioned in such warrant and applotment, and shall be paid and payable by the person or persons occupying the premises respectively at the time such cess is levied thereout, although such person or persons did not occupy the same at the time such cess was imposed, and, when the sum payable by any person or persons does not exceed fifty pounds, may be sued for by civil bill, in the name of the collector, before the chairman of the sessions of the county of Dublin, or assistant barrister having jurisdiction to hear and determine causes by civil bill in the county, place, or district in which the person liable to pay the same resides.
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