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Ecclesiastical Commissioners under 3 & 4 W. 4. c. 37. shall include Poor Rate, &c. in Deductions from Valuation.
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II. ‘And whereas by an Act passed in the Session of Parliament holden in the Third and Fourth Years of the Reign of His late Majesty King William the Fourth, intituled An Act to alter and amend the Laws relating to the Temporalities of the Church in Ireland, the Ecclesiastical Commissioners therein directed to be appointed were authorized and empowered to make a Valuation of all Ecclesiastical Property, subject to the Deductions therein set forth, and to take, levy, and receive therefrom a yearly Tax, Rate, or Assessment computed and imposed upon such Valuation according to the Scale and for the Purposes recited in the said Act: And whereas Doubts have arisen whether the said Commissioners are authorized to allow among the Deductions therein set forth any Sums paid for County Cess or Poor Rate, or Poundage deducted for Poor Rate, and it is expedient that such Doubts be removed:’ Be it therefore enacted, That from and after the passing of this Act it shall and may be lawful to and for the said Commissioners, in and from the Valuation made or to be made of any Ecclesiastical Property for the Purpose of imposing the Rate, Tax, or Assessment required by the said Act, in addition to the Charges specified as Deductions in the said Act, to deduct also such Amounts or Sum as the said Commissioners shall ascertain as proper to be deducted from such Valuation, for or on account of any County Cess or Poor Rate, or Poundage Rate for the Relief or Employment of the Poor, or for repaying any Advances made for those Purposes, and paid or payable or deducted in respect of such Ecclesiastical Property, such Deduction by the said Commissioners to be made according to a Return of the County Cess paid in respect of such Property, and of the Rate struck in the Electoral Division or Divisions within which such Property may be situate, during the Half Year ending on the First Day of January or First Day of July respectively preceding the Half Year for which such Ecclesiastical Tax shall be demanded.
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