Tithe Rentcharge (Ireland) Act 1848
TITHE RENTCHARGE (IRELAND) ACT 1848 | ||
CAP. LXXX. | ||
An Act to empower Lessees of Tithe Rent-charge in Ireland to deduct a Proportion of Poor Rate Poundage from Rent; and also to empower the Ecclesiastical Commissioners in Ireland to allow Sums paid for Poor Rate or County Cess, or Poundage deducted from Ecclesiastical Persons on account of Poor Rate, among the Deductions from the Valuation of Ecclesiastical Property directed to be made under an Act of the Third and Fourth Years of His late Majesty, for the Purpose of a certain Tax thereby imposed upon such Property in Ireland. [31st August 1848.] | ||
1 & 2 Vict. c. 56. | ||
Lessee of Tithe Rent-charge, if liable to pay Rent therefor, may deduct Proportion of Rate. | ||
‘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 for the more effectual Relief of the destitute Poor of Ireland, it is provided and enacted, that where any Person receiving Rent in respect of any rateable Property shall also pay a Rent in respect the same, he shall be entitled to deduct from such Rent a Proportion of the Rate deducted from him, and it is expedient to extend such Provision to the Case of Tithe Rent-charge:’ Be it enacted by the Queen”s most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That from and after the passing of this Act, where any Person entitled to receive Tithe Rent-charge shall be liable to pay a Rent in respect of the same, he shall be entitled to deduct from the Rent so paid by him a Sum bearing such a Proportion to One Half the Amount of Rate deducted from the Tithe Rent-charge received by him as the Rent paid by him in respect of such Tithe Rent-charge bears to the Tithe Rent-charge which he is so entitled to receive. |