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Certificates by Local Government Board as to poor rate and county cess in standard financial year.
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49.—(1) Subject to the provisions herein-after contained with respect to excluded charges, the Local Government Board, on the report of the Commissioner of Valuation made in accordance with the prescribed rules, and on taking into account any exceptional circumstances which appear to the Board to have caused a variation from the average, shall, as soon as may be after the passing of this Act, certify as respects the standard financial year,—
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(a) the amounts to be taken for the purpose of this Act as having been raised in the whole of Ireland by poor rate and county cess off agricultural land and off any other hereditaments respectively; and
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(b) the portion of each of those amounts which is to be taken for the purpose of this Act as having been raised in each administrative county—
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(i) in respect of county at large charges; and
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(ii) in respect of union charges; and
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(iii) in respect of urban charges; and
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(iv) in respect of district charges; and
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(c) the rate in the pound (in this Act referred to as the standard rate) at which poor rate and at which county cess is respectively to be taken for the purpose of this Act as having been levied off agricultural land and off other hereditaments respectively, in each union or district, in respect of county at large and union and urban or district charges added together; and
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(d) any other matters in relation to the poor rate or county cess levied off agricultural land or other hereditaments that are required by this Act to be certified, or that may appear to the Board to be required for carrying this Act into effect.
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(2) In estimating the sums to be taken for the purpose of this Act as having been raised in any county, or district, or union, or in estimating the standard rate, all sums raised to meet expenses which, if this Act had been in force in the standard financial year would have been raised equally over the whole county or district or union, shall be treated as having been so raised; and any town which is constituted an urban sanitary district or which being an urban sanitary district is added to a rural sanitary district shall, if the order for such constitution or addition was made before the end of six months after the passing of this Act, whether made before or after that passing, and whether confirmed or taking effect before or after the end of such six months, be treated as having been so constituted or added, as the case may be, during the standard year; and where a union is divided between more than one administrative county, the amount which would have been apportioned to each divided part shall be ascertained, and treated as having been so raised over a separate union.
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(3) The sum payable to each county out of the agricultural grant shall be equal to half the amounts so certified as aforesaid to be taken as having been raised in the county off agricultural land in respect of county at large and union and district charges when added together, and shall be certified accordingly.
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(4) For the purpose of certificates under this section the Local Government Board, on the report of the Commissioner of Valuation, shall determine, in the prescribed manner, the adjustments which are to be made in consequence of any difference between the authorities or the boundaries of counties unions or other areas, as existing in the standard financial year, and as they will exist after the appointed day, or in consequence of other changes made by or in pursuance of this Act.
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(5) The Local Government Board and Commissioner of Valuation in acting under this section shall obtain such information and make such inquiries and in such manner as seems fit, and every officer of any local authority shall give the Board and Commissioner such information and reply to such inquiries and in such form as they or he may require.
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(6) The Local Government Board, on the report of the Commissioner of Valuation, may in case of error amend, or for the purpose of meeting any alteration in an area or authority to which a certificate relates vary, a certificate under this section, and any such amendment or variation shall have effect from the date of the original certificate, or any later date fixed by the amending or varying certificate; but, save as aforesaid, a certificate under this section shall be final and binding on all persons.
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(7) Provisional certificates may, if it is thought necessary, be given for enabling the first payments under this Act to and out of the Local Taxation (Ireland) Account to be made before sufficient information has been obtained to enable final certificates to be given.
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