e. 56, IRISH POOR RELIEF ACT. 1838. be collected Amount of Money to be levied for the Pur- 1 & 2 VIC. poses of this Act, on each Electoral Division respectively within the Collection of such Collector, and the Portion thereof to be paid by each Occupier of Rateable Hereditaments or other Person liable to pay the same; and the Collector, on Receipt of such Warrant, is hereby required and authorized to levy the Money therein mentioned according thereto : and such Money shall and may be collected Poor Rate to and levied, sued for and recovered, by such by like means and the same Ways and Means as the Grand as County Jury Cess, or the Money applotted on the several Persons liable to pay the same, may be collected and levied: but if such Collee in default tor shall not give such Security or accept such Collectors. Salary or Allowance, such Rate shall and may may be be levied by any other Officer of the Union appointed who shall, with the Approval of the Commissioners, be thereunto appointed and authorized by the Warrant of such Guardians; and with like every such Officer so appointed and authorized Cess Colshall have such and the same Powers in all lector. Cess. of Cess other persons Collectors, powers as a The Grand Jury Act, 6 & 7 Wm. 4, c. 116, § 152, 153 (since extended by 13 & 14 Vic. e. 82), referred to in the above clause, empowers the Collector to levy by distress and sale of goods; or otherwise, Notice may be leit requiring payment within six days; if the rate be not then paid, complaint may be made to a Justice, who is to issue summons, and may order payment, with costs: in default of appearance or payment, a warrant may issue for distress and sale of goods: for Forms of Notice and process for recovery of rates under this section, see Part IV. The provisions from the above Grand Jury Acts are inserted hereafter (in Part II.). See also § 78 of the present Act (p. 55), for provisions for the recovery of rate, after it has been in arrear for two months; and further powers in § 6 of 6 & 7 Vic. c. 92, (p. 107). Special provision is made for the recovery of rates made on Immediate Lessors under 6 & 7 Vic. c. 92. in § 2-4 of that Act (pp. 102-105): and further provision is made for facilitating and rendering more effectual proceedings for recovery of Rates by Action or Suit in the Superior Courts, and by Civil Bill, in 12 & 13 Vic. c. 104, 15-18 (pp. 187-190), § 29, 30 (pp. 196, 197). For special provisiona as to recovery of Rates in Dublin, see 6 & 7 Vic. c. 92, § 11 (p. 114), 12 & 13 Vic. c. 104, § 30 (p. 197); also 11 & 12 Vic. c. 26, and 12 & 13 Vic. c. 91 (in Part II.) 1 & 2 VIC. c. 56, RELIEF ACT, 1838. respects, for the Collection and Levy of the IRISH POOR Money mentioned in the Warrant of the said Guardians, as are herein-before given to the Collector for the Time being authorized to collect County Cess. Proportion of Rate to Tenant, from Rent payable DEDUCTIONS FOR RATE FROM RENT, &c. 74. And be it enacted, That where the be deducted Person occupying such Property shall be by occupying liable to pay a Rent in respect of the same, hẹ may deduct from such Rent, for each Pound of the Rent which he shall be liable so to pay, One Half of the Sum which he shall have paid as Rate in respect of each Pound of the net annual Value (whether such Rent shall be greater or less than such net annual Value); and so in Proportion for any less Sum than a Pound. Proportion of Rate to be 75. And be it enacted, That where any deducted by Person receiving Rent in respect of any rateintermediate able Property shall also pay a Rent in respect Landlord: of the same, he shall be entitled to deduct from the Rent so paid by him a Sum bearing such a Proportion to the Amount of Rate deducted from the Rent received by him as the Rent paid by him bears to the Rent re a For definition of "Rent," see § 124 (p. 89): and see proviso at end of § 79 (p. 57), exempting rent-charges by way of jointure or annuity for lives, from deduction for poor rate. b The amount to be deducted from the Immediate Lessor is half the poundage rate (of 5d. or 10d. or other rate, as the case may be), for every pound in the amount of the yearly rent, to which the Occupier may be liable. The rate is levied upon the annual value, and the proportion of rate to be deducted is to be calculated upon the year's rent, although the gale of rent actually due, and from which the deduction is to be made, may be for a period less than a year. e Under this provision, the occupier was enabled to deduct in cases where the rent was greater than the valuation more than half the amount of rate actually paid by him; but under § 11 of 12 & 13 Vic. c. 104 (p. 184), no more than one-half the rate paid in future can be deducted in any case. Where the deduction under the present section would be less than half, it will still be so. 1 & 2 VIC. 1838. ceived by him: Provided always, that every c. 56, Lessor rated as aforesaid instead of any Oc- IRISH POOR cupier of rateable Property, shall be entitled RELIEF ACT, to deduct from any Rent paid by him in Deduction of respect of such Property, a Sum bearing such Rate where a Proportion to One Half of the entire Rate rated by on such Property as the Rent paid by him bears to the net annual Value of such Property. Lessors are agreement: poundage of deducted 76. Provided always, and be it enacted, Entire That every Person immediately liable to pay Rate may be Tithe may deduct therefrom, for Pound every in Value of such Tithe, the entire Poundage of every Rate made under this Act upon the Hereditaments out of which such Tithe may arised. to forego 77. Provided also, and be it enacted, Agreements That any Covenant or Agreement whereby Deductions any Person, liable to pay Rent and entitled of Rate. under the Provisions of this Act to deduet therefrom any Rate or Portion of Rate, shall have covenanted or agreed, or shall hereafter covenant or agree, to forego such Deduction, shall, so far as such Rate is concerned, be of no effect. Rate whon 78. And be it enacted, That in case the Recovery of Rate in respect of any rateable Property shall Two Months not have been fully paid within Two Calendar in arrear: Months after the Rate made', it shall be lawful By 11 & 12 Vic. c. 80 a similar provision is made in regard to the case of Tithe Rent-charge, the receiver of Tithe Rent-charge being authorized, if he pays a rent for the same, to deduct a sum bearing such a proportion to one half the amount deducted from his Tithe Rent-charge as the rent he pays bears to the Tithe Rentcharge he receives. The provision referred to is now repealed. See note on § 72 (p. 51). • See interpretation (§ 124, and note b thereon, p. 90), of the word "Tithe." 4 See note on § 75 above. • This clause is repealed by § 12 of 12 & 13 Vic. c. 104 (p. 185), except as to any covenant or agreement entered into before 1st August, 1849,-the date of the passing of that Act. The date of the making of the Rate is the day on which it is signed by the Guardians: see § 10 of 6 & 7 Vic. c. 92 (p. 113). 1 & 2 VIC. for the Guardians of the Union within which c. 56, RELIEF ACT, 1838. But if the Occupier paying the IRISH POOR Such rateable Property shall be situate, or any Person authorized to collect Rate therein, to levy and raise such Rate or the Part thereof remaining unpaid, together with all Costs incurred by any Neglect or Refusal to pay the by Distress; same, by such Distress on the rateable Property, and such Sale and Disposition of the Distresses taken thereon, as are by Law provided for the Recovery of Rent reserved on Leases of Land for Years; or to sue for such by Civil Bill: Rate and Costs, by Civil Bill in the Name of such Guardians, before the Assistant Barrister having Jurisdiction to hear and determine Causes by Civil Bill in the County, Place, or District where the Person liable to pay the same resides: Provided always, that in case the Person occupying such Property, and paying such Rate and Costs or any Part thereof, shall not be the Person primarily liable to pay the Rate, or the immediate or any superior Landlord of the Person primarily liable, it shall be lawful for him to deduct and retain the whole of the Rate and such Costs so paid by him from any Rent paid by him; and the Person from whose Rent such Rate and Costs shall be so deducted, shall be entitled to make from any Rent paid by him, such Deduction as he would have been entitled to make in case the Rate had been duly paid by the Person primarily liable to pay the same. 79. And be it enacted, That in all Cases the Receipt for Poor Rate in respect of any Payment of Property shall be accepted by every Person Rate be not fiable, he may whole Rate from Rent: primarily deduct the Proportion that may be deducted n such case by an interme diate Land lord. Receipts for to be taken In part Rent: a See also 6 & 7 Vic. c. 92, § 6 (p. 107). b See Forms in Part IV. § 61 (p. 44); § 71 (p. 51). d§ 74, 75: see also 12 & 13 Vic. c. 104, § 19 (p. 190), limiting the time for proceeding for recovery of rate from persons not primarily liable for the same. 1 & 2 VIC. c. 56. RELIEF ACT, 1838. saving Land entitled to receive Rent in respect of the same Property, or Tithe arising therefrom, in lieu IRISH POOR of such a Sum of Money and in full Consideration of such Portion of Rent or Tithe as the Person tendering such Receipt is hereby entitled to deduct from such Rent or Tithe by reason of his Payment of the Rate for which such Receipt shall be given: Provided always, Proviso, that no Deduction on account of any Payment lord's rights. of Rate under this Act shall be held to be a Discharge of any Portion of any Gale or quarterly or other Payment of Rent due from. the Person entitled to make such Deduction, so as to prejudice the Right of any Landlord to recover the Possession of any Hereditaments by Ejectment for Non-payment of the Rent thereof, in any Case where the remaining Portion of such Gale shall be unpaid; but that it shall and may be lawful for such Landlord to proceed for the Recovery of such Hereditaments by Ejectment, as effectually as if the entire Gale or quarterly or other Payment of Rent out of which such Deduction is hereby allowed, had remained wholly due and unpaid: Provided also, that no Deduction shall be made from any Rent-charge granted by way of Jointure, or any other Rent-charge or Annuity granted, limited, or devised for a Life or Lives in being only, or for Years determinable on a Life or Lives in being. RATE-PAYERS, WHO. No o dedue tion for Rate to be made from Rent chargo grantJointure, &c. ed by way of ers" defined: 80. And be it declared and enacted, That "Rate-payevery Occupier paying Rate and not entitled to deduct the whole thereof from the Rent Under § 78 (p. 55), and § 3 of 6 & 7 Vic. c. 92 (p. 105), the occupier who may have been compelled to pay a Rate for which he is not primarily liable may deduct the whole amount from his rent. Before the passing of 12 & 13 Vic. c. 104, the occupier |