Seeds and Fertilisers Supply Act, 1942

Recovery of sums payable to county, councils under this Act,

4.—In addition and without prejudice to any other method of recovering any sum payable to the council of a county in respect of or on account of a sale of goods by such council under this Act during the period to which this Act applies, every such sum which is not paid to or recovered by such council before the 1st day of January next after the end of that period may—

(a) if the person by whom the same is payable is rated (otherwise than as owner of a small dwelling within the meaning of the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928)) to the poor rate in such county, be recovered by the levying by such council of a special rate assessed on the tenement or such one as the council shall select of the tenements in respect of which such person is so rated and shall be collected and may be recovered by such council in the same manner and by the same means as poor rate, or

(b) if the person by whom the same is payable is not rated as aforesaid to the poor rate in such county, be recovered by means of a special rate to be made by such council for the purposes of this section to which such person shall be rated and which shall be collected and may be recovered in the same manner and by the same means as poor rate.