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PROBATE DUTIES (SCOTLAND AND IRELAND) ACT 1888
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CHAPTER LX.
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An Act for assigning to . Ireland . certain shares of the Probate Duties; and for providing for the application of such shares.[1]
[24th December 1888.]
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[Preamble recites that it has been determined by Parliament to grant in relief of local taxation one half of the proceeds of the sums collected in respect of probate duties, and that that portion of the proceeds is referred to in this Act as the probate duty grant.]
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Assignment of share of probate duty grant to Ireland.
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1. The Commissioners of Inland Revenue shall from time to time, in such manner and under such regulations as the Treasury from time to time make, pay in every financial year—
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[Paragraph (a) rep. 8 Edw. 7. c. 49 (S.L.R.).]
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(b) to such account as is fixed by the regulations (in this Act referred to as the Local Taxation (Ireland) Account),[2]
such sum as may be ascertained, in manner provided by the said regulations, to be nine hundredth parts of the probate duty grant.[3]
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[S. 2 rep. 8 Edw. 7. c. 49 (S.L.R.).]
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Distribution in Ireland of share of probate duty grant.
14 & 15 Vict. c. 65.
41 & 42 Vict. c. 52.
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3.—(1) All sums paid in respect of the probate duty grant to the Local Taxation (Ireland) Account, shall, until otherwise provided by Parliament, be annually distributed by the Lord Lieutenant of Ireland as follows, that is to say:—
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(a) five thousand pounds shall be paid to the Royal Dublin Society[1]
for the improvement of the breed of horses and cattle; and
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(b) of the balance one half shall be distributed among the guardians of the unions in Ireland in proportion to the sums which the Local Government Board for Ireland certify to have been expended by the guardians of each union during the financial year ending the twenty-ninth day of September one thousand eight hundred and eighty-seven on the salaries, remuneration, and superannuation allowances of the officers of the union in connection with the relief of the poor, or under the provisions of the Grand Jury Cess (Dublin) Act, 1851; [2]
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(c) the remaining half of the balance shall be distributed among the road authorities in Ireland in proportion to the sums which the Local Government Board for Ireland certify to have been expended out of any cess or rate by each road authority on roads and bridges during the year ending the thirty-first day of December one thousand eight hundred and eighty-seven.
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(2) All sums so paid to the guardians of a union shall be applied in aid of the poor rate, and all sums so paid to a road authority shall be applied in aid of the expenses incurred for the costs of the repair and maintenance of roads and bridges.
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(3) The expression “road authority” means any [3]
grand jury having for the time being jurisdiction with respect to roads and bridges, and any such municipal corporation or town or other commissioners as have for the time being the like jurisdiction, whether by virtue of being the urban sanitary authority within the meaning of the Public Health (Ireland) Act, 1878, or otherwise.
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Provided that where jurisdiction respecting roads and bridges shall be transferred from any [3]
grand jury or grand juries to any urban sanitary authority under the Public Health (Ireland) Act, 1878, the distribution as between such grand jury or grand juries and such sanitary authority under this section shall thenceforth be made in the shares in which the Local Government Board for Ireland shall certify that the sum expended by such grand jury or grand juries as aforesaid during the year ending the thirty-first day of December one thousand eight hundred and eighty-seven, should be apportioned between such grand jury or grand juries and such sanitary authority for the purpose of the said distribution.
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Regulations as to payment of sums.
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4.—(1) The sums paid or distributed under this Act in Ireland shall be paid and distributed in such manner and in accordance with such regulations as . . . . the Lord Lieutenant . . . . from time to time make.
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(2) Where any proportion or amount is to be certified, or where any question arises as to what costs, salaries, remuneration, allowances, or officers are to be included in ascertaining such proportion or amount, the proportion or amount shall be ascertained and the question determined in such manner as is for the time being directed by the regulations made under this section.
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(3) Where . . . . the Local Government Board for Ireland give a certificate for the purposes of this Act or the regulations made thereunder, he or they may, if it seem proper, vary such certificate; but unless it is so varied, the certificate shall be conclusive.
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(4) Every authority to whom a sum is payable under this Act shall submit their claim to the payment in such manner to such person or board, and produce such evidence, and comply with such rules as is for the time being required by regulations under this section.
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Definitions.
44 & 45 Vict. c. 12.
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5. For the purposes of this Act—
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The expression “probate duties” means the stamp duties charged on the affidavit required from persons applying for probate or letters of administration in England or Ireland, and on the inventory exhibited and recorded in Scotland, and the stamp duties charged on such accounts of personal and movable property, as are specified in section thirty-eight of the Customs and Inland Revenue Act, 1881, and includes the proceeds of all penalties and forfeitures recovered in relation to such stamp duties, and the amount of the proceeds of such duties shall be ascertained in such manner as may be provided by the regulations of the Treasury.
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Short title.
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6. This Act may be cited as the Probate Duties . . . . (Ireland) Act, 1888.
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[1 Short title, “The Probate Duties (Ireland) Act, 1888.” See s. 6. This Act is rep. as to Scotland, 52 & 53 Vict. c. 50, s. 19 (5). As to the Scottish grant, see s. 21 of that Act, and as to the English one, 51 & 52 Vict. c. 41, s. 21.]
[2 Now the Guarantee Fund under 54 & 55 Vict. c. 48. See s. 15 (8) of that Act.]
[3 For the grant out of probate duties, referred to in this section, a portion of the estate duty derived from personal property was substituted by 57 & 58 Vict. c. 30, s. 19, and by 7 Edw. 7. c. 13, s. 17, the grant was made payable out of the Consolidated Fund.]
[1 Now to the Department of Agriculture and Technical Instruction for Ireland. See 2 Edw. 7. c. 33.]
[2 This Act is rep. 61 & 62 Vict. c. 37, s. 110 (2). See now that Act.]
[3 Now county council. See 61 & 62 Vict. c. 37, s. 4(1).]
[3 Now county council. See 61 & 62 Vict. c. 37, s. 4(1).] |
