Local Government (Ireland) Act, 1898

Payment of proceeds of local taxation licences and of 79,000l. annually to Local Taxation (Ireland) Account and payments thereout in lieu of local grants.

51 & 52 Vict. c. 41.

54 & 55 Vict. c. 48.

58.(1) . . . . There shall be annually paid out of the Consolidated Fund to the Local Taxation (Ireland) Account—

(a) a sum equal to the amount which is ascertained in manner provided by the regulations of the Treasury to be the proceeds, in the previous financial year, of the duties collected in Ireland by the Commissioners of Inland Revenue on the local taxation licenses specified in the Third Schedule to this Act, and such amount shall be ascertained in like manner as under section twenty of the Local Government Act, 1888; and

(b) an annual sum of seventy-nine thousand pounds.

(2)[1] . . . . The Lord Lieutenant shall cause to be paid in respect of every local financial year, out of the Local Taxation (Ireland) Account, at such times and by such payments as he may direct, the[2] following sums, namely,—

(a) to each county council, on behalf of the guardians of every union, the following amounts towards the salaries approved by the Local Government Board of the following officers, namely,

(i) one-half of the said salaries of the medical officers of the workhouse and dispensaries in respect of their duties under those guardians; and

(ii) one-half of the said salary of one trained nurse in each workhouse, who is actually employed and possesses the prescribed qualifications; and

(iii) the whole of the said salaries of schoolmasters and schoolmistresses in the workhouses;

and also one-half of the cost of such medicines and medical and surgical appliances as are provided in accordance with the prescribed conditions; and

(b) to each county council, on behalf of every rural district in the county, and to each urban district council, one-half of the salaries approved by the Local Government Board of sanitary officers in respect of their duties under the district council; and

(c) to each county council who satisfy the Lord Lieutenant that they have fulfilled their duty with respect to accommodation and buildings for lunatic poor, and that their lunatic asylum is well managed and in good order and condition, and the lunatics therein properly maintained and cared for, sums at the rate for each lunatic in the asylum for whom the net charge upon the council (after deducting any amount received by them for his maintenance from any source other than poor rate) is equal to or exceeds four shillings a week throughout the period of maintenance for which the sum is calculated, of one-half of such net charge, or four shillings a week, whichever is least.

(3) Where a union is situate in more counties than one, the amount payable as aforesaid on behalf of the guardians of the union shall be divided between the counties in the proportion in which the expenses of such guardians are divided.

(4)[1] Where the amount required to be raised in any area by a county council in any local financial year, in order to meet any railway or harbour charge connected with any guarantee given or transaction occurring before the passing of this Act, or to meet two or more such charges when added together, exceeds, or would but for the payments hereinafter mentioned exceed, a sum equal to sixpence in the pound on the rateable value of the area, the Lord Lieutenant, on the report of the Commissioner of Valuation of those facts, may pay to the county council out of the sum paid under this section to the Local Taxation (Ireland) Account a sum equal to one-half of such excess to be applied by that council in reduction of the said amount.

(5) If the amount paid under this section to the Local Taxation (Ireland) Account is insufficient to meet [2 the sums payable thereout under this section as amended by any subsequent enactment] those sums shall be proportionately abated as directed by the Lord Lieutenant, but, if the amount exceeds the sums so payable, the excess shall be accumulated and applied to meet any future deficiency, and subject thereto be applied in such manner as Parliament directs.

(6) All sums paid to the Local Taxation (Ireland) Account under this section shall form part of the contingent portion of the guarantee fund under the Purchase of Land (Ireland) Act, 1891.


[1 Sub-s. (2) is amended by 2 Edw. 7. c. 38, ss. 5 (1) (2), 6 (1).]

[2 Expenses of the Appeal Commission incurred after March 31, 1900, are also payable out of this Account. See 63 & 64 Vict. c. 63, s. 5.]

[1 Sub-s. (4) is applied by 2 Edw. 7. c. 38, s. 5 (3) to amounts required to be raised in an urban county district by the council of that district.]

[2 Substituted for “the sums payable thereout under this section” by 2 Edw. 7. c. 38, s. 6 (2).]