Valuation (Ireland) Act, 1852

Apportionment of county, baronial, and parochial charges by a poundage rate, &c.

7 & 8 Vict. c. 106.

47. [Recital of 7 & 8 Vict. c. 106. s. 98.] It shall be lawful for the finance committee of the said county of Dublin, in making their apportionment of all charges under the County Dublin Grand Jury Act, 1844, to apportion, declare, and strike all county, baronial, or parochial charges imposed by grand jury presentments by a poundage rate upon each barony, parish, or denomination in the said county of Dublin, according to the valuation thereof contained in such printed list; and all applotments to be made under and in pursuance of any warrants issued by the finance committee of said county shall be made by a poundage rate upon the several tenements and hereditaments in such barony, parish, or denomination, according to the valuation thereof contained in such printed list: Provided always, that in making the poundage rate it shall not be necessary for the finance committee to adopt or take into account any smaller fraction than one fourth part of a penny in the pound, neither shall any rate so made be vitiated or impugned by reason of its exceeding the sum authorized by presentments to be raised, if the excess shall have been created by such fractions of not more than one fourth of a penny in the pound.