18/02/1924: The Adaptation (Estate Duty Grant) Order, 1924.

MINISTRY OF LOCAL GOVERNMENT.

THE ADAPTATION (ESTATE DUTY GRANT) ORDER, 1924.

No. 948/1924.

WHEREAS it is provided amongst other things, by section 20 of the Local Government (Temporary Provisions) Act, 1923 (hereinafter referred to as "the Act") that I, the Minister for Local Government, may by order make such adaptations of any existing enactment relating to any matter dealt with or affected by the Act as appear to me necessary or expedient for carrying into effect the Act or the County Schemes made thereunder:

AND WHEREAS by section 21 of the Act, the expression "existing enactments" means enactments in force in Saorstát Eireann at the date of the passing of the Act:

AND WHEREAS by the several County Schemes made under or in pursuance of the Act and in force in Saorstát Eireann, boards of guardians have been abolished in the several counties to which such schemes respectively relate and their powers and duties transferred to county boards of health established under such schemes which amongst other things provide that the expenses of such county boards of health shall be raised by means of the poor rate as a county at large charge:

AND WHEREAS paragraph (b) of sub-section (1) and sub-section (2) of section 3 of the Probate Duties (Ireland) Act, 1888, as amended by the Finance Act, 1894, (hereinafter referred to as "the Act of 1888") is an existing enactment within the meaning of section 20 of the Act relating to a matter affected by the Act, and it appears to me, the Minister for Local Government, necessary and expedient for carrying into effect the Act and the County Schemes made thereunder to make the adaptations hereinafter appearing in the said existing enactment in order to provide for the application of the sum payable out of the estate duty grant in respect of former union charges in a county to which a county scheme relates:

NOW THEREFORE I, the Minister for Local Government, in exercise of the powers given to me by section 20 of the Act, do by this my Order, order as follows:—

1. Paragraph (b) of sub-section (1) of section 3 of the Act of 1888 shall be adapted by the addition of the following words after the word "Sixty-five" at the end of the said paragraph —"provided that where a board of guardians has been abolished by a county scheme under or in pursuance of the LocalGovernment (Temporary Provisions) Act, 1923 (No. 9 of 1923) in so far as it exercised functions in the county or county borough to which such county scheme relates and its powers and duties transferred to a county board of health established under such scheme any sums which would have been payable under this sub-section and the regulations made under this Act to the council of the county or county borough to which such scheme relates, on behalf of such board of guardians if it had not been so abolished shall be paid to the council of that county or county borough on behalf of such county board of health."

2. Sub-section (2) of section 3 of the Act of 1888 shall be adapted by the addition of the words "or to the council of a county or county borough on behalf of a county board of health" after the word "union" in the said sub-section.

3. This Order may be cited as the Adaptation ( Estate Duty Grant) Order, 1924.

Given under My Seal of Office, this Eighteenth day of February, in the Year of Our Lord One Thousand Nine Hundred and Twenty-four.

(Signed) SÉAMUS DE BÚRCA,

Minister for Local Government.

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