Probate Duties (Scotland and Ireland) Act, 1888

Distribution in Ireland of share of probate duty grant.

14 & 15 Vict. c. 65.

41 & 42 Vict. c. 52.

3.(1) All sums paid in respect of the probate duty grant to the Local Taxation (Ireland) Account, shall, until otherwise provided by Parliament, be annually distributed by the Lord Lieutenant of Ireland as follows, that is to say:—

(a) five thousand pounds shall be paid to the Royal Dublin Society[1] for the improvement of the breed of horses and cattle; and

(b) of the balance one half shall be distributed among the guardians of the unions in Ireland in proportion to the sums which the Local Government Board for Ireland certify to have been expended by the guardians of each union during the financial year ending the twenty-ninth day of September one thousand eight hundred and eighty-seven on the salaries, remuneration, and superannuation allowances of the officers of the union in connection with the relief of the poor, or under the provisions of the Grand Jury Cess (Dublin) Act, 1851; [2]

(c) the remaining half of the balance shall be distributed among the road authorities in Ireland in proportion to the sums which the Local Government Board for Ireland certify to have been expended out of any cess or rate by each road authority on roads and bridges during the year ending the thirty-first day of December one thousand eight hundred and eighty-seven.

(2) All sums so paid to the guardians of a union shall be applied in aid of the poor rate, and all sums so paid to a road authority shall be applied in aid of the expenses incurred for the costs of the repair and maintenance of roads and bridges.

(3) The expression “road authority” means any [3] grand jury having for the time being jurisdiction with respect to roads and bridges, and any such municipal corporation or town or other commissioners as have for the time being the like jurisdiction, whether by virtue of being the urban sanitary authority within the meaning of the Public Health (Ireland) Act, 1878, or otherwise.

Provided that where jurisdiction respecting roads and bridges shall be transferred from any [3] grand jury or grand juries to any urban sanitary authority under the Public Health (Ireland) Act, 1878, the distribution as between such grand jury or grand juries and such sanitary authority under this section shall thenceforth be made in the shares in which the Local Government Board for Ireland shall certify that the sum expended by such grand jury or grand juries as aforesaid during the year ending the thirty-first day of December one thousand eight hundred and eighty-seven, should be apportioned between such grand jury or grand juries and such sanitary authority for the purpose of the said distribution.

[1 Now to the Department of Agriculture and Technical Instruction for Ireland. See 2 Edw. 7. c. 33.]

[2 This Act is rep. 61 & 62 Vict. c. 37, s. 110 (2). See now that Act.]

[3 Now county council. See 61 & 62 Vict. c. 37, s. 4(1).]

[3 Now county council. See 61 & 62 Vict. c. 37, s. 4(1).]