c. 52, 27 & 28 VIC. to be sent or delivered to the Board of Guardians VALUATION by the owner or occupier of any tenement who AMENDMENT may appeal from the revised valuation thereof, FURTHER ACT, 1864. Occupiers joined as respondents, and may and such notice shall be signed by such Clerk, and a copy thereof shall be sent by such Clerk to the Commissioner of Valuation at the office in Dublin of the General Valuation of Ireland. 3. In any appeal to the Quarter Sessions, sanctioned as aforesaid, of any Board of Guardians in respect to such revised valuation, the occupier or obtain costs. occupiers of the tenement in respect of the valuation of which such appeal is made shall be joined as respondents in such appeal, together with the Commissioner of Valuation; and in case the Board of Guardians shall fail on the hearing of such appeal, the Court of Quarter Sessions may, if they shall so think fit, award to the respondents or any of them such costs as they may deem reasonable, not exceeding in the whole the sum of ten pounds, for their costs of such appeal, and the sum so awarded shall be forthwith paid to the said respondents by such Board of Guardians; and in no case shall the Board of Guardians be entitled as against the respondents to the costs of such appeal. Guardians not entitled to costs. Guardians not to enter into recognizance. Appeal not to affect a pending rate. 4. It shall not be necessary for any Board of Guardians appealing to Quarter Sessions against the revised valuation of any tenement to enter into any recognizance conditioned for the due prosecution of such appeal or for any other purpose; and no appeal by any Board of Guardians shall affect any rate that may be struck before or pending such appeal. 2. ACTS WHICH RELATE TO OR AFFECT THE COLLECTION OF POOR RATE. EXTRACTS from Grand Jury Act, 6 & 7 Wm. IV., 6 & 7 Wm. 4, c. 116. c. 116, GRAND JURY Аст, 1836. Collectors. § 152. And be it enacted, That every person duly authorized to collect and levy any Grand Powers of Jury cess off any barony, county of a city, or county of a town, as soon as he shall have received the applotment of such cess, shall collect and levy the same according to such applotment; and such Collector money may be levied by distress and sale of any mess and may levy by goods and chattels of every person refusing to pay sale of goods; the proportion therein applotted for him or her to pay, which may be found on the premises chargeable; rendering to the owner the overplus (if any), after deducting the expenses of distraining, not (Limitation exceeding twelve pence in the pound on the sum for which such distress may have been made or or notice in case the Collector shall not think it expedient may be left, to proceed by distress, then and in such case, such payment Collector shall leave at the dwelling-house of the party chargeable for or in respect of such premises, a notice bearing date the day and year of serving the same, subscribed with the name and abode of such Collector, requiring payment of the sum applotted, within six days from the date of such notice, and expressing that within six days the money de a The provisions of the Grand Jury Acts for the recovery of county cess are made applicable to the recovery of poor rates by the 73rd section of the Irish Poor Relief Act (see p. 52). This limitation to the goods and chattels of the person refusing to pay has been removed, and the power of distress and sale is extended, for the recovery of county cess, to any goods and chattels found on the premises chargeable and which would be distrainable for rent: see 13 & 14 Vic. c. 82, § 1 (p. 301). Under 6 & 7 Vic. c. 92, § 6 (p. 107), any goods or chattels, to whomsoever belonging, found on the premises of any occupier rated or liable to pay the rate in respect of such premises, may be distrained and sold in payment of poor rate, as if they were the goods and chattels of such person. See further provisions in limitation of costs and charges on distresses, in 9 & 10 Vic. c. 111 (p. 303). of costs of distresse :) requiring within six days; c. 116, ACT, 1536. if not then paid, complaint may be made to a Justice, who is to issue summons, and order payment, with costs: on non-ap non-payment, warrant to issue for distress and sale of goods. 6 & 7 WM. 4, manded may be paid to the Collector at his house GRAND JURY or office; and if such money be not paid within such time, then it shall be lawful for such Collector to prefer a complaint to any Justice of the Peace for the county in which the party may reside, and such Justice shall summon the party so complained against, to appear before him, and answer the said complaint, and shall at the time specified in such summons, examine into the matter of such complaint on oath (which oath the Justice is hereby empowered to administer), and shall direct the payment to such Collector, of such money as he shall find due and payable under such applotment by the party complained against, together with a sum certain as and for such reasonable costs and charges as to such Justice shall seem meet; and pearance, or in default of the appearance of such party, or upon his or her refusal or neglect forthwith to pay the sum or sums so by such Justice directed to be paid, it shall and may be lawful for such Justice, or for any Justice of the Peace for such county, to issue his warrant authorizing and empowering the said Collector to levy the money thereby ordered to be paid, by distress and sale of any goods or chattels of the party so complained against, which may be found within any part of such county, rendering the overplus (if any) to him or her, the necessary charges and expenses of distraining being thereout first deducted, as directed by such Justice; and if sufficient distress cannot be found within the same county, then, on oath thereof made before any Justice of the Peace of any other county in which any of the goods and chattels of such party shall be found, which oath such Justice shall administer and certify, by endorsing, in his handwriting, his name on the warrant granted to make such distress, the goods or chattels of such party so refusing or neglecting to pay as aforesaid, shall be subject and liable to such distress and sale in such other county where the same may be found, and may by virtue of such warrant and certificate, be distrained and sold in the same manner as if the same had been found within such first-mentioned county. 6 & 7 W M. 4, c. 116, ACT, 1836. Grand Jury cess to be a charge on the lands, payable by 153. And be it enacted, That the sum or proportion of Grand Jury cess to be raised off each GRAND JURY barony, or county of a city or town, under the Treasurer's warrant, duly applotted for any person to pay, shall be a charge upon the lands and premises mentioned in such warrant and applotment, and shall be paid and payable by the person or &c.: persons occupying the premises respectively at the and to he time such cess is levied thereout, although such the person person or persons did not occupy the same at the time such cess was imposed, and when the sum payable by any person or persons does not exceed fifty pounds, may be sued for by civil bill, in the name of the Collector, before the Assistant Barrister having jurisdiction to hear and determine causes by civil bill in the county, place, or district, in which the person liable to pay the sum resides. occupying at time of levy; may be re covered by civil Lill, ceeding 150. when not ex 13 & 14 VICT. CAP. 82. An Act to extend the Remedies for the Collection of Grand Jury Cess in Ireland". [14th August, 1850.] § 1. WHEREAS, by an Act of the sixth and seventh years of the reign of His late Majesty King William the Fourth, intituled An Act to consoli date and amend the Laws relating to the Presentment of Public Money by Grand Juries in Ireland', it is amongst other things enacted, "that every person "duly authorized to collect and levy any Grand "Jury cess off any barony, county of a city, or "county of a town, as soon as he shall have re Doubts having been entertained whether the provisions of this Act extend to the county of Dublin, § 5 of the 14 & 15 Vic. c. 65, declares that the Grand Jury cess in the county of Dublin may be levied in like manner, and subject to the like provisions, as this Act. 6 & 7 Wm. 4, c. 116, § 152 (p. 299). 13 & 14 VIC. c. 82. COLLECTION OF RATES, 1850. c. 82. COLLECTION 1850. 13 & 14 VIC. "ceived the applotment of such cess, shall collect "and levy the same according to such applotment; "and such money may be levied by distress and "sale of any goods and chattels of every person "refusing to pay the proportion therein applotted "for him or her to pay, which may be found on "the premises chargeable, rendering to the owner "the overplus, if any, after deducting the expenses "of distraining,"as therein mentioned: And whereas great difficulties have of late attended the collection and levying of Grand Jury cess, and it is expedient to extend such power of distress and sale as aforesaid to any goods or chattels (save as herein-after excepted) found on the premises so chargeable as aforesaid: Be it therefore enacted, That such power of distress and sale by the said recited Act, or any Act amending the same, provided for goods which the collection and levying of Grand Jury cess in on the pre- Ireland, shall be extended as follows: that is to mises charge- say, any such Grand Jury cess may be levied by which would distress and sale of any goods and chattels which able for rent. may be found on the premises chargeable therewith (save and except any goods and chattels which, if such distress were for rent reserved on a lease for a term of years, would be exempt from such distress), rendering to the owner of such goods and chattels the overplus, if any, after deducting the expenses of distraining. Grand Jury cess may be levied by distress and sale of any may be found able and be distrain One Act with 2. And be it enacted, That the said recited 6 & 7 Wm. 4, Act and this Act shall be construed together as one Act. c. 116. |