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Poor rates and rates by town councils to be made according to such final lists of valuation.
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27. Every rate for the relief of the destitute poor in every union which shall be made after thirty days from the time when the board of guardians of such union shall have received such final lists of the valuation of all the townlands comprised in such union, and every rate made by any town council within such union, shall be made upon the hereditaments and tenements liable thereto according to the valuation of each hereditament or tenement comprised in such lists so signed and transmitted as aforesaid by the Commissioner of Valuation, until the same shall be revised in the manner herein-after mentioned: . . .
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