Order or Decision shall have been made, provided One Calendar Month shall intervene between the signing of such Statement and the first Day of the Sessions of such District; or if such Sessions shall be held before the Expiration of One Calendar Month next after the signing of such Statement, then such Appeal shall be made to the next following Sessions. Notice to Com If Cause of Appeal require Valuation to be altered, Appellant to give like Notice, &c. Provisions of 1&2 Vict. c.56., 2&3 Vict. c. 1., and 6 & 7 Vict. XXIV. And be it enacted, That the Person or Persons so Persons appealappealing as aforesaid shall give or cause to be given at least ing to give Fourteen Days Notice in Writing of his or their Intention of missioner of appealing as aforesaid, and of the Matter and Cause thereof, to Valuation. the Clerk of the Board of Guardians, who shall forward the same without Delay to the Commissioner of Valuation, as the Respondent in the said Appeal; and if the Cause of Appeal shall be such as to require Alteration to be made in the Valuation of any Tenement for which any other Person or Persons is or are liable to be rated, the Appellant shall give a like Notice to such other Person or Persons; and the Justices and Assistant Barrister for Recorder to whom such Appeal shall be made shall not examine or inquire into any other Cause or Ground of Appeal than such as is stated and specified in the Notice of Appeal; and the Provisions of the said Act passed in the Session of Parliament held in the First and Second Years of Her present Majesty, and of an Act passed in the Second Year of Her said Majesty, intituled An Act to amend an Act of the First and Second Year of Her present Majesty, for the more effectual Relief of the destitute Poor in Ireland, and of an Act passed in the Session of Parliament held in the Sixth and Seventh Years of the Reign of Her said Majesty, intituled An Act for the further Amendment of the Act for the more effectual Relief of the destitute Poor in Ireland, which require certain Recognizances to be entered into by Parties appealing against a Conviction or Poor Rate under the said Acts, and which empower the Justices and Assistant Barrister or Recorder to award Costs to the Party appealing or appealed against, and which relate to the Jurisdiction of the Sessions of the Peace in certain Cases, shall extend to Appeals made to the Sessions of the Peace under this Act: Provided always, that if the Costs of such Appeal Proviso as to shall be awarded against the Commissioner of Valuation or the Costs awarded Sub-Commissioners, such Costs, when paid by such Commissioner against Comor Sub-Commissioners, together with the necessary Costs incurred by such Commissioner or Sub-Commissioners in defending such Appeal, shall be deemed to be and charged as Part of the Expence of the Valuation. c. 92., which require Recognizances to be entered into, &c. extended to this Act. missioners. XXV. And be it enacted, That the Justices and the Assistant Decision of Barrister or Recorder before whom any Appeal shall be brought Justices, &c. to are hereby empowered and required to hear and determine the be final. Matter of such Appeal, and to make such Order therein as to them shall seem fit, which Order shall be final and conclusive on all Parties. XXVI. And be it enacted, That the Guardians of the Poor of the Union shall, out of any Funds under their Control, pay to the Clerk of the Guardians the reasonable Expences which he shall have incurred in the Execution of this Act, as well as a reasonable Remuneration for his Expences when absent from the Workhouse under the Requirements of this Act. Y y 2 XXVII. And Board of Guar- List of Tene ments to be sent to Boards of Guardians, &c. when the Valuation is completed. Certain Rates to be made only XXVII. And be it enacted, That so soon as the Valuation of any Union shall have been finally completed in the Manner aforesaid, the said Commissioner of Valuation shall transmit to the Board of Guardians of the Union in which any Townland or Townlands comprised in the said Valuation is or are situate, and to the Town Council of any City, Town, or Borough interested therein, a Copy of the Valuation of the several Tenements in the said Townland or Townlands, in the Form (B.) to this Act annexed, signed by him the said Commissioner of Valuation. XXVIII. And be it enacted, That every Rate for the Relief of the destitute Poor in every Union which shall be made after upon Persons Thirty Days from the Time when the Board of Guardians shall liable according have received the Valuation of all the Townlands comprised in the to the Valuation. Union, and every Rate made by any Town Council, shall be made upon the Persons liable to pay the same according to the Valuation so signed and transmitted as aforesaid by the Commissioner of Valuation, and upon no other: Provided always, that nothing herein contained shall be construed to prevent the Board of Guardians, or the Town Council, or the Assistant Barrister and Justices, on Appeal, from altering the Name of any Occupier or immediate Lessor in such Valuation, in case of any Change of Abode or Possession or of any Error or Omission of the Name of such Lessor or Occupier. Proviso. So much of Acts 1 & 2 Vict., 2 Vict., and as authorizes Justices, &c. to quash Rate not to apply to any Rate made in XXIX. And be it enacted, That so much of the said Act passed in the Session of Parliament held in the First and Second Years of the Reign of Her Majesty Queen Victoria, and so much 6 & 7 Vict. c. 92. of the said Act passed in the Second Year of Her said Majesty, and so much of an Act passed in the Session of Parliament held in the Sixth and Seventh Years of the Reign of Her said Majesty, intituled An Act for the further Amendment of an Act for the more effectual Relief of the destitute Poor in Ireland, as may authorize any Justices or Assistant Barrister or Recorder, on Appeal being made to them at Quarter Sessions, to amend, alter, or quash any Rate, on account of the net annual Value assigned therein to any Tenement, shall not extend or apply to any Rate for the Relief of the destitute Poor made and assessed on such Tenement in conformity with the Valuation thereof signed by the Commissioner of Valuation as aforesaid. conformity with this Act. Revision of Valuation in certain Cases to tike place after the Lapse of One Year. XXX. And for the Purpose of the Poor Law Assessment, and to provide for the necessary Alteration and Revision of the said net Tenement Valuation from Time to Time, in the Cases of those Tenements the Limits whereof shall become altered, or whereof the Value shall be changed by any Building being erected thereon, or thrown down or destroyed, as the Case may be, be it enacted, That within Ten Days after the First Day of February in each Year after the Completion of any such Valuation every Collector of Poor Rates within the said Union shall lay before the Board of Guardians of the Union for which he is a Collector a List of all the Tenements situate within every Townland in the said Union which is within his District the Value of which Tenements shall require Revision for any of the Reasons aforesaid, and the Clerk of the Union shall prepare from the said Lists a full and complete List of all such Tenements, and shall transmit the same, within Twenty Days from such First Day of February, to the the Commissioner of Valuation, with the Opinion of the said Board of Guardians whether a Revision is necessary on account of such Changes or Alterations; and in Cities, Boroughs, or Towns in which the Provisions of the said Acts of the Ninth Year of the Reign of King George the Fourth, and of the Fourth Year of the Reign of Her present Majesty, or either of them, or any local Act empowering Trustees or any other local Body to make local Assessments, shall be in force, the Collector of Poor Rate and the Collector of Borough Rate or Town Rate respectively shall prepare a like List of Alterations of Tenements as aforesaid, and shall deliver the same to the Town Clerk of the Borough or of the Town Council, to be laid before the Town Council, who, if they shall think fit so to do, shall forward the same to the Commissioner of Valuation. Revision to be Board of Guar dians or the Town Council. XXXI. And be it enacted, That after the Receipt of the said Commissioner List, whether from the Clerk of the Board of Guardians or the of Valuation Clerk of the Town Council, and within such reasonable Time shall cause a thereafter as shall be convenient and suitable, the said Commis- made of such sioner of Valuation shall, if he shall think fit, authorize the Board Tenements, and of Guardians or the Town Council, as the Case may be, to appoint transmit Lists a fit and proper Person to revise the Tenements so requiring of revised TeneRevision, or the said Commissioner of Valuation shall himself ments to the cause a Revision to be made of the net annual Value of the Tene ments in the several Townlands and Parishes of the said County the Limits or Value whereof shall have been altered as aforesaid, whether such Tenements so altered in Limits or Value shall have been included in the said Lists or not, and so soon as the said Revision shall have been made shall make out and prepare a List of the Tenements so revised as aforesaid, and shall sign the same, and shall transmit a List of such Tenements therein as are rateable to the Poor Rates of any Union to the Guardians of the said Union, in the Form (C.) to this Act annexed, and shall also make and transmit to the Town Council or Commissioners appointed under the said Act of the Ninth Year of His late Majesty King George the Fourth a separate Valuation of any such Property or Dwelling Houses as he is herein-before required to value separately, and which shall not have been previously so valued by him as herein-before directed, or which having been previously so valued by him shall require further Valuation for either of the Causes aforesaid. tion of Tenements. XXXII. And be it enacted, That any Person aggrieved by the Appeal may be Valuation of any Tenement contained in the said Lists of revised made to Quarter Tenements shall have the like Power and Right of Appeal to the Sessions against Sessions of the Peace as is herein-before given to any Person revised Valua. aggrieved by the Valuation of any Tenement contained in the said Lists of Tenements in Form (C.) to this Act annexed, subject to the same Conditions, and to be exercised in the same Manner and to the same Extent, as the said Power and Right of Appeal in the Case last mentioned. XXXIII. And be it enacted, That in any Rate to be made after Thirty Days from the Receipt of the said finally revised List of Tenements by the Board of Guardians of any Union or Town Council, the Tenements included in the said List shall be rated Y y 3 according Assessment to Poor Rates thereafter to be made accordingly. Grand Jury may direct an Applotment to be made according to Valuation contained in List. according to the Value thereof as set forth in the said List, in place of that specified in such first Lists. XXXIV. And be it enacted, That it shall be lawful for the Grand Jury of any of the Counties valued under this Act to direct from Time to Time, if they shall think fit so to do, that the Applotment of all County Rates for such County, or any Barony within such County, shall be made according to the Valuation contained in the List of Tenements comprehended within each Townland in every such Barony or Parish within such County; and the Grand Jury of such County shall have Power from Time to Time to appoint an Applotter or Applotters to apportion on the Occupiers of the several Tenements contained in any such Townland or Townlands in such County the Amount of County Cess to be borne by every such Tenement according to such Houses exempt Valuation as aforesaid, but nothing herein contained shall authounder 51. Value. rize the Levy of County Cess on Houses whose annual Value shall not exceed Five Pounds. Grand Jury may direct Applotment to be according to the unifrom Valuation. Expence of Applotment may be pre XXXV. And be it enacted, That it shall be lawful for the Grand Jury of any County in Ireland, if they shall so think fit, to direct that the Applotment of all County Rates shall from Time to Time be made upon the several Tenements contained in any Townland of such County in proportion to the Value of each such Tenement, as compared with the gross Amount of the Value of the Townland in which it is situate, as specified in the Valuation Lists prepared as herein-after mentioned by the Commissioner of Valuation, under the Provisions of this Act in that Behalf, or any former Act or Acts for the uniform Valuation of Lands and Tenements in Ireland, and by reference to the Maps and Field Books made out under the Direction of the said Commissioner for the Purpose of such uniform Valuation; and in such Case it shall be lawful for such Grand Jury from Time to Time to appoint an Applotter or Applotters to apportion accordingly on each such Tenement the Amount of County Cess to be borne by the same respectively. XXXVI. And be it enacted, That it shall be lawful for the Grand Jury in such respective Cases and they are hereby authorized to present such Sum as they shall think fair and reasonable sented by Grand to be paid for the due Preparation of the first Applotment to be Jury. If no Applotters appointed by Grand Jury they shall be appointed under 6 & 7 W. 4. c. 116. ; made according to either of the Valuations aforesaid: Provided always, that for every subsequent Applotment, or Correction of any such Applotment as aforesaid, the Amount to be presented for such subsequent or corrected Applotment shall not exceed One Farthing in the Pound on the gross Amount of the Sum applotted. XXXVII. And be it enacted, That if the Grand Jury shall not in either of the Cases aforesaid have appointed an Applotter or Applotters, then the respective Applotter or Applotters shall be appointed under the Provisions of an Act of the Sixth and Seventh Years of the Reign of His late Majesty King William the Fourth, intituled An Act to consolidate and amend the Laws relating to the Presentment of Public Money by Grand Juries in Ireland, and shall make an Applotment pursuant to the Directions given by the Grand Jury for either of such Modes of Applotment as aforesaid, as the Case may be. XXXVIII. And last-recited Act if no Directions XXXVIII. And be it enacted, That in case no Order or Direc- who shall ap tion be given as aforesaid by the Grand Jury as to the Manner plot according to in which Applotments and Assessments for Grand Jury Cess shall be made as aforesaid, the same shall be applotted and be given. assessed according to the Provisions of the said Act of the Sixth and Seventh Years of the Reign of His late Majesty King William the Fourth. additional XXXIX. And be it enacted, That, in addition to the Tenement In addition to Valuation according to the net annual Value, an additional Valua- the Tenement tion for the Purposes of County Assessment shall be made with Valuation an reference to the average Prices of the several Articles of agricultural Produce in the said recited Act of the Sixth and Seventh Years of the Reign of His late Majesty King William the Fourth, and herein-after specified; (that is to say,) per Valuation to be made for the Purposes of County Assessments, according to the Prices of per agricultural Wheat at the general average Price of Ten Shillings Butter at the general average Price of Sixty-nine Shillings per Pork at the general average Price of Twenty-five Shillings Produce. ment. XL. And be it enacted, That for the Purposes of County Valuation of Assessment all Houses comprised in the County Valuation Houses for hereby directed to be made shall be valued at the Sum or Rent County Assessfor which each House could be let by the Year, deducting therefrom One Third Part of such Sum or Rent; and no House valued at a less Sum or Rent by the Year than Five Pounds shall be included in the said Valuation. valued with the XLI. And be it enacted, That for the Purposes of such County Outbuildings Valuation all Outbuildings, Barns, Stables, Warehouses, Yards, and Appurand Offices belonging or contiguous to any House and occupied tenances to be therewith by One and the same Person or by the same Persons, House. or his or their Servants, as one entire Concern or undivided Tenancy or Holding, shall be valued together with such House, and be deemed and taken to be Parcel thereof. Water-power, to be valued. XLII. And be it enacted, That for the Purposes of such All Flour Mills, County Valuation all Flour, Corn, Flax, or other Mills or Build- &c., with their ings erected for manufacturing or other Purposes, together with the Water-power thereof, shall be included in such Valuation, provided that the Water-power of any such Mill or Manufactory be only valued so far as it may be actually used, and that such Y y 4 Valuation |