Local Government (Ireland) Act, 1898

County and borough and district fund and raising of deficiency in county fund.

47.(1) All receipts of a district or county council, whether from rates levied off the whole or any part of the district or county, or from sources other than rates, shall be paid to the treasurer of such council, and the receipt alone of that treasurer shall be a good discharge to the person paying the same; and, subject to the provisions of this Act, all such receipts shall be carried in a county or other borough to the borough fund, and in any other county or county district to the county or district fund, as the case requires, and all payments for any purpose out of any such fund shall be made by the treasurer:

Provided that the receipt given by a collector of rates in the case of payment of rates, or, where the treasurer is a banking company, by the secretary or clerk of the council in the case of any payment unconnected with rates, shall be a good discharge to the person making the payment, but the amount of the payment shall be forthwith paid by such collector secretary or clerk to the treasurer.

(2) A council shall not directly or indirectly apply any part of their county or district fund, or any moneys under their control, for any purpose not authorised by this or any other Act, or, in the case of money derived from trust funds, then by the specific trusts affecting those funds.

(3) In the county fund separate accounts shall be kept of all receipts and payments in respect of county at large, union, urban, and district charges respectively; and if the moneys standing to the county fund on account of any of those charges are insufficient to meet the sums payable in respect thereof, including the sums required to reimburse the treasurer for sums by law payable by him thereout, the county council shall raise the deficiency in manner provided by this Act by means of the poor rate; and the poor rate shall be levied, where the deficiency is in respect of union, urban, or district charges, off the union or district as the case requires, and in any other case off the county at large.

Agricultural Grant.