12 & 13 Vic. the time of such notice, or which has since accrued, shall lie upon such occupier.

c. 91,

DUBLIN
RATES

COLLECTION

Аст, 1849.

Occupier refusing to give name of

owner liable to pay the

rate.

Service of

Collector-
General.

77. And be it enacted, That if, on the request of the Collector-General or of the Collector of the said rates, the occupier of any property refuses or wilfully omits to disclose or wilfully mis-states to the Collector-General or Collector making such request the name of the owner of such property, or of the person receiving or authorized to receive the rents of the same, such occupier so refusing or wilfully omitting to disclose or wilfully mis-stating as aforesaid shall be liable to pay the rate or rates to which the property occupied by him shall have been rated, in like manner as if he had been himself rated to the same under the provisions of this Act.

78. And be it enacted, That any summons or notices upon notice, or any writ, or other proceeding at law or in equity, requiring to be served upon the CollectorGeneral, may be served by the same being left at or transmitted through the post, directed to the office of the Collector - General, or being given personally to him.

Tender of amends.

Distress not unlawful for

79. And be it enacted, That if any party shall have committed any irregularity, trespass, or other wrongful proceeding in the execution of this Act, or by virtue of any power or authority thereby given, and if before action brought in respect thereof such party make tender of sufficient amends to the party injured, such last-mentioned party shall not recover in any such action; and if no such tender shall have been made it shall be lawful for the defendant, by leave of the Court where such action shall be pending, at any time before issue joined, to pay into Court such sum of money as he shall think fit, and thereupon such proceedings shall be had as in other cases where defendants are allowed to pay money into Court.

80. And be it enacted, That no distress levied want of form. by virtue of this Act shall be deemed unlawful, nor shall any party making the same be deemed a trespasser, on account of any defect or want of form in the summons, conviction, warrant of is

c. 91. DUBLIN RATES COLLECTION ACT,

tress, or other proceeding relating thereto, nor 12 & 13 Vic. shall such party be deemed a trespasser ab initio on account of any irregularity afterwards committed by him, but all persons aggrieved by such defect or irregularity may recover full satisfaction for the special damage in an action upon the

case.

1849.

witnesses

default.

81. And be it enacted, That it shall be lawful Penalty on for any Justice to summon any person to appear making before him as a witness in any matter in which such Justice shall have jurisdiction under the provisions of this Act, at a time and place mentioned in such summons, and to administer to him an oath to testify the truth in such matter; and if any person so summoned shall, without reasonable excuse, refuse or neglect to appear at the time and place appointed for that purpose, having been paid or tendered a reasonable sum for his expenses, or if any person appearing shall refuse to be examined upon oath or to give evidence before such Justice, every such person shall forfeit a sum not exceeding five pounds for every such offence.

Parties allowed to

Quarter

security.

82. And be it enacted, That if any party shall feel aggrieved by any determination or adjudica- appeal to tion of any Justice with respect to any penalty or Sessions, forfeiture under the provisions of this Act, such on giving party may appeal to the General Quarter Sessions; but no such appeal shall be entertained unless it be made within four months next after making of such determination or adjudication, nor unless ten days' notice in writing of such appeal, stating the nature and grounds thereof, be given to the party against whom the appeal shall be brought, nor unless the appellant forthwith after such notice enter into recognizances, with two sufficient sureties, before a Justice, conditioned duly to prosecute such appeal, and to abide the order of the Court thereon.

order as

83. And be it enacted, That at the Quarter Court to Sessions for which such notice shall be given the make such Court shall proceed to hear and determine the they think appeal in a summary way, or they may, if they think fit, adjourn it to the following Sessions; and

reasonable.

c. 91,

DUBLIN

RATES COLLECTION

Аст, 1849.

12 & 13 Vic. upon the hearing of such appeal the Court may, if they think fit, mitigate any penalty or forfeiture, or they may confirm or quash the adjudication, and order any money paid by the appellant, of levied by distress upon his goods, to be returned to him, and may also order such further satisfaction to be made to the party injured as they may judge reasonable; and they may make such order concerning the costs, both of the adjudication and of the appeal, as they may think reasonable.

Persons giving false evidence liable to penalties of perjury.

Application of penalties.

84. And be it enacted, That every person who, upon any examination upon oath under the provisions of this Act, shall wilfully and corruptly give false evidence, shall be liable to the penalties of wilful and corrupt perjury.

85. And be it enacted, That all penalties imposed by or under the authority of this Act, where the application is not otherwise provided for, shall be payable to the Guardians of the Poor of the union within which the offence was committed, to be applied in aid of the poor rates of such union".

SCHEDULES referred to in the foregoing Act.

SCHEDULE (A).

Name of Rate, Cess, Tax, or Rent to be collected by the Collector

a See note on the subject of the application of penalties, at page 77.

SCHEDULE (B).

Form of Notice of Demand of Rates and Taxes being due and

No.

payable.

By Order of the Collector-General of Taxes.
Το

TAKE notice, That the under-mentioned rates and taxes due
by you for property in your occupation, or for which you
are liable, from
became due and payable on

the

to

day of

Street, Dublin.

Collector-General's Office,

A.B., Collector.

12 & 13 VIC.

c. 91, DUBLIN

RATES COLLECTION Аст,

1849.

Form of Warrant of Distress for the Recovery of Rates.

County of

[or Borough, &c.,] { by

to wit.

day of

WHEREAS Complaint hath been duly made one of the Collectors of rates, to the Collector-General appointed under the authority of an Act, intituled [here insert title of this Act], that of, &c., hath not paid and has refused to pay the sum of duly assessed upon him in and by a certain rate [or rates] for the said borough [or district], called the bearing date on or about the in the year of our Lord 184 and duly made according to the directions and for the purposes of [here name the Act under which authority is given to make the rate or rates], although the same hath been duly demanded of him: And whereas it appears to me one of Her Majesty's Justices of the Peace in and for the said county [or borough, gc.,] as well upon oath of one of the said Collectors of rates, as otherwise, that the said sum of hath been duly demanded in writing by him hath refused to

from the said

and that the said

pay the same for the space of fourteen days after such demand
made, and doth refuse to pay the same: And whereas the
said
having appeared before me in pursuance of my
summons for that purpose, hath not shown to me any suffi-

c. 91,

DUBLIN

RATES

Аст, 1849.

12 & 13 VIC. cient cause why the same should not be paid [or And whereas it hath been duly proved to me upon oath that the said hath been duly summoned to appear before me to show cause COLLECTION why he refuseth to pay the said rate or assessment, but he the said hath neglected to appear according to the said summons, and hath not shown to me any sufficient cause why the same should not be paid]: These are therefore in Her Majesty's name to command you to levy the said sum of by distress of the goods and chattels of the said and if the same shall not be paid within the space of days next after such distress by you taken, together with the reasonable charges of taking and keeping the same, that then you do sell the said goods and chattels by you distrained, and out of the money arising by such sale that you detain the and also your reasonable charges of taking, keeping, and selling the said distress, rendering to him the said the overplus, on demand; and if sufficient distress cannot be found of the goods and chattels of the said whereon to levy the said sum of that then you certify

sum of

the same to me, together with the warrants, to the end that such further proceeding may be had therein as to the law doth appertain.

Given under my hand and seal, the

day of

in the year of our Lord one thousand eight hundred and forty

3. MUNICIPAL CORPORATIONS ACTS.

THE following extracts are limited to those provisions of the Acts which relate to functions of the Poor Law Commissioners and Boards of Guardians and their officers.

3 & 4 VIC. c. 108,

3 & 4 VICT. CAP. 108.

MUNICIPAL An Act for the Regulation of Municipal Corpora

CORPORA

TIONS ACT, 1840.

Dissolution of old

tions in Ireland.

[10th August, 1840.]

§ 13. And be it enacted, That from and imCorporations mediately after the passing of this Act, the body or reputed body corporate named in the said boroughs: schedule (B) to this Act annexed, in connexion thereupon to with the borough of Galway, shall be dissolved;

in certain

and this Act

come into operation.

a Page 363.