Local Government (Ireland) Act, 1898

Raising of expenses of district councils, guardians, and county councils by poor rate, and deduction of agricultural grant.

51.(1) The money required to meet the expenses of rural district council or of a board of guardians shall be supplied by the county council upon the prescribed demand by the district council or board; and the county council shall pay the money so demanded out of the county fund.

(2) The county council shall apportion every amount to be raised for county at large charges, and every amount to be raised for union charges, between any urban district situate in the county or union, and the rest of the county or union, in proportion to rateable value, and shall also apportion, in proportion to rateable value, every amount to be raised partly off any urban and partly off any rural district in the county, and any amount apportioned as aforesaid to an urban district, and also any urban charge leviable off an urban district shall be paid by the council of that district to the county council upon the prescribed demand.

(3) The county council shall divide the amount which is not so apportioned to an urban district and is to be raised either for county at large or union charges, and every amount which is to be raised for district charges, between the agricultural land in the county, union, or district and the other hereditaments therein, in proportion to rateable value.

(4) There shall be deducted from the amount assigned upon such division to the agricultural land the sum payable out of the agricultural grant to the council—

(a) where the amount is to be raised for county at large charges, then in respect of county at large charges; and

(b) where the amount is to be raised for union or district charges, then in respect of union or district charges in that union or district;

as certified for the standard financial year, and the balance remaining after that deduction shall be the amount to be levied off the agricultural land in respect of the amount so assigned thereto.

(5) The council shall raise the several amounts apportioned as above-mentioned to any part of the county which is not an urban district by means of the poor rate, and shall make that poor rate [1] twice a year, and every demand note in respect of that rate shall specify approximately the respective rates in the pound required to raise the several amounts above mentioned, and the rates in the pound to which the sums deducted in respect of the agricultural grant amount.

(6) Such poor rate shall be made either immediately prior to, or at the beginning of, the first six months of the local financial year and the second six months of that year, and shall be made[1] in respect of the service of such first six months or second six months, as the case may be.

(7) Every debt, claim, or demand which is directly or indirectly payable out of the poor rate, and becomes due after the passing of this Act, shall be paid within the half year (whether the first or the second six months of the local financial year), in which the same was incurred or became due, or within three months after the expiration of such half year, and not afterwards: Provided that the Local Government Board may, if they think fit, extend the time within which such payment may be made to a time not exceeding twelve months[1] from the date at which the same was incurred or became due.

(8) If any person claiming any such debt, claim, or demand commences any legal proceedings within the time herein-before limited, or the time to which the Local Government Board may grant extension, and with due diligence prosecutes such proceedings to judgment or other final settlement of the question, such judgment shall be satisfied notwithstanding that the judgment is recovered or the final settlement arrived at after the expiration of the said time, and all proceedings taken by mandamus or otherwise for enforcing such judgment without delay shall be deemed to be within the operation of this enactment.

(9) This section shall apply, with the necessary modifications—

(a) to the making of a poor rate by the council of a county borough or other urban district; and

(b) to a county borough so far as regards the demands of a board of guardians, and the money required to meet those demands or to meet expenses of the council of the borough which under this Act are to be defrayed out of the poor rate: Provided that in a county borough the council may, if they think fit, either immediately prior to or at the beginning of each local financial year, make one poor rate for the whole financial year, and collect the same in equal moieties, one moiety for each half year.

Incidence of Rates.

[1 One poor rate may be made for the whole financial year, and collected in half-yearly moieties, see 63 & 64 Vict. c. 63, s. 2.]

[1 As to further extension of time by Local Government Board, see 2 Edw. 7. c. 38, s. 4.]