Commissioner of Valuation

shall distinguish

all Houses of a public Nature, or used for

charitable Pur poses, which shall be exempted from Applotment,

&c. for County Cess, &c.

No Houses to be exempted unless altogether of a

public Nature, or used exclusively for charitable Purposes.

Grand Juries at Assizes shall appoint Committees of

Appeal for each Barony, and a general Committee of Revision for the County.

Valuation shall not extend to or include the Value of any
Machinery contained within such Mill or Manufactory.

XLIII. And be it enacted, That for the Purposes of such County Assessment, in making out the Lists or Tables of Valuation herein-after mentioned, of the several Parishes within each Barony, and of the Townlands or other Sub-Denominations or Divisions of Land within every such Parish, as herein-after specified, the Commissioner of Valuation shall distinguish all Houses, Lands, or Tenements of a public Nature or used for charitable Purposes, and the Value of the same shall be deducted from the gross Amount of the Valuation of the Houses, Lands, and Tenements comprised in each such List or Table; and all such Houses, Lands, or Tenements so distinguished and deducted shall be exempt from Applotment or Assessment for or towards all County Cess Charges and Parish Rates whatsoever, so long as they shall continue to be of a public Nature or used for charitable Purposes; and the Lists, Tables, or Valuations so reduced shall be deemed to be the Lists, Tables, or Valuations whereby all Grand Jury Rates shall be assessed and levied, as herein-after provided.

XLIV. And be it enacted, That for the Purposes of such County Assessment no Houses, Lands, or Tenements shall be deemed to be of a public Nature or used for charitable Purposes, within the Meaning of this Act, unless such Houses, Lands, or Tenements shall be altogether of a public Nature, or used exclusively for charitable Purposes; provided nevertheless, that the Committee of Appeal and Committee of Revision respectively in each County shall, as herein-after provided, have Power and Authority to consider and determine the Justice and Propriety of all such Exemptions, and to make Order allowing or disallowing the same accordingly.

XLV. And be it enacted, That at the next ensuing Assizes after the Receipt of the Notification of the Appointment of such Commissioner of Valuation (or at any succeeding Assizes, if need be,) the Grand Jury of such County shall nominate and appoint Committees for the several Baronies within every such County respectively, each consisting of not less than Three nor more than Five of such Grand Jurors, or Persons who have served upon Grand Juries, together with any Number of Magistrates, not more than Five, resident within such County, each to be called a Committee of Appeal on Valuations for the Barony or Baronies to be named and appropriated to each Committee; and every such Committee shall sit and meet within the Barony or Baronies for which such Committee shall be appointed, at such Times as shall be required for the Execution of the Purposes of this Act; and such Grand Jury shall also in like Manner nominate and appoint One General Committee, to consist of not less than Seven nor more than Twelve Persons who have served on Grand Juries, or who are Magistrates resident within such Counties, to be called a Committee of Revision of Valuations for the County, and such Committee shall sit and act under the Directions of this Act; and when it shall happen that any such Committee of Appeal or Committee of Revision respectively shall not have assembled, or shall

not

not have received Notice to assemble, at any Time previous to the Assizes next ensuing such their Appointment respectively, the Grand Jury at such next ensuing Assizes shall nominate and appoint a Committee or Committees of Appeal, and a Committee of Revision, as the Case shall require, either by Re-appointment of the former Members or any of them, or by the Appointment of any other Person or Persons to be Members of such Committees respectively; and the Appointment of such Committee shall be made, and Lists thereof respectively shall be delivered, by such Grand Jury, to the Court, before any Presentment for any Road or Bridge shall be fiated by the Judge at any such Assizes.

XLVI. And be it enacted, That it shall be lawful for the said Lord LieuLord Lieutenant, on the Application of any such Commissioners, tenant may appoint Assesor when it shall seem expedient to him so to do, to appoint any sors to such practising Barrister to be an Assessor to any such Committee, Committees. either to assist such Commissioner, or in the Place or instead of such Commissioner; and such Commissioner, or in his Absence such Assessor, shall attend and act as Chairman of such Committee

Committees.

of Appeal or Revision; and such Committee so constituted shall As to Decisions decide on all Questions which shall come before them by a Plu- of Questions by rality of Voices; and in case any such Committee shall be equally divided, the Commissioner of Valuation, or in his Absence the Assessor, being Chairman, shall have the casting Vote.

On Receipt of
Valuation Lists
Commissioner
of Valuation to

reduce the net

XLVII. And be it enacted, That when the net annual Value of the several Tenements contained in the Valuation Lists of the several Parishes and Townlands in any Barony or County of a City or County of a Town shall have been approved of by the Sub-Commissioners of Valuation, or in case of Appeal shall have annual Valuabeen amended by them, or by the Justices and Assistant Barrister, tion of Townand when such Lists shall have been received by the Commis- lands to the sioner of Valuation, he shall make such proportionate Alterations relative Scale, in such net annual Valuation as may be requisite to reduce such Valuation to the relative Scale of Value deduced from the Table of the average Price of agricultural Produce and of Houses as herein-before mentioned; and the Sum of the Value so reduced within any Townland shall be deemed to be the Value of such Townland for such Grand Jury or County Purposes.

&c.

from such Lists a List of the

Constable, with

XLVIII. And be it enacted, That the Commissioner of Valua- Commissioner' tion shall prepare and make out from such Lists of Townlands the shall make out Valuation of which shall have been so reduced a complete List or Table, in the Form (D.) to this Act annexed, of such reduced Valu- Parishes, ation of the several Parishes within such Barony, and of the Town Townlands, &c., lands within every such Parish respectively, distinguishing the and transmit it Number of Acres contained in every Townland within such Parish, to the High and the total Value of the Land and Houses in every such Parish Notice of the respectively, according to the Survey thereof and of such Valua- Day of Appeal tion thereof; and such Commissioner of Valuation shall transmit printed Copies of such List, in the Form (D.) annexed to this Act, to the High Constable or other Collector of the County Cess or Grand Jury Rate in or for the Barony, and shall at the Foot of such List specify the Day and Place appointed by such Commis. sioner of Valuation for the meeting of the Committee of Appeal, and which Day shall not be longer than Six Weeks after the Day of the Transmission of such List to such High Constable.

XLIX. And

High Constable

shall send Copies to

Churchwardens, who shall post them on Church and Chapel Doors, &c.

If Lists destroyed new ones to be posted up.

Churchwardens shall call a Vestry to consider

the Lists, and determine on the Necessity or Propriety of appealing against them.

Select Vestry shall consist of Persons having paid 20s. per Annum to County Cess, or being Justices of the Peace, or Freeholders of 204 or upwards.

Penalty for

voting not being qualified.

If Vestry agree

to appeal for the

Parish or for

any Townland,

XLIX. And be it enacted, That every Constable or Collector to whom any such List shall be transmitted as aforesaid shall transmit Copies of each such List to the Churchwardens or Churchwarden of every Parish within such Barony; and every such Churchwarden, within Ten Days after the Receipt of such List, shall post and affix a Copy thereof on the principal outer Door of the Church, and of any One Roman Catholic Chapel and of any One Presbyterian Meeting House within such Parish, there to remain affixed for Two successive Sundays after the affixing thereof; and if any such Copy of any such List shall be removed from the Church or other Place where the same shall have been posted or affixed as aforesaid, or shall be destroyed or defaced, at any Time within Fourteen Days after the affixing the same, the Churchwardens or Churchwarden shall post and affix, or cause to be posted and affixed, a new Copy of every such List on the Door of such Church, Chapel, or Meeting House respectively, and so from Time to Time when any such Copy shall be so destroyed or defaced.

L. And be it enacted, That within Ten Days next after the Receipt of the Copy of any such List as aforesaid public Notice shall be given by the Churchwardens or Churchwarden, in the usual Manner of Notices given for holding Vestries in such Parish, that a Select Vestry will be holden in and for such Parish, on some Day to be named in such Notice, not being less than Ten Days nor more than Fourteen Days from the Sunday on which any such List shall have been first affixed on the Door of the Church and other Place or Places of Public Worship in such Parish, for the Purpose of taking such List into consideration, and to determine on the Necessity or Propriety of appealing against such List; and such Vestry so assembled shall proceed to take such List into consideration, and may adjourn from Time to Time to any Day not more than Ten Days distant from the first Day of Meeting.

LI. And be it enacted, That no Person shall be admitted or entitled to attend or to vote at any such Select Vestry to be holden for the Purposes last aforesaid, except such Persons as are hereafter described; (that is to say,) such Persons as shall have actually paid and satisfied County Cess Charges or Grand Jury Rates for Lands or Tenements in such Parish to the Amount of Twenty Shillings within Twelve Calendar Months next preceding the Day of holding any such Vestry, and Persons who shall be Justices of the Peace, qualified to act as such within such Parish, and Persons seised respectively of Freehold Estate situate within such Parish of the Value of Twenty Pounds or upwards (not arising from a Rentcharge), and duly registered as such under any Act or Acts in force relating to the Election of Members of Parliament in Ireland, and of which Registry such Persons shall produce a Certificate signed by the Clerk of the Peace; and if any Person shall attend or vote, or shall claim or offer to attend or vote, at any such Select Vestry, not being qualified in such Manner as is herein-before stated, every such Person shall for every such Offence forfeit the Sum of Ten Pounds.

LII. And be it enacted, That if on the first Day of the Meeting of such Vestry, or at any adjourned Meeting of such Vestry which shall be held on any Day not more than Ten Days distant from such first Day of Meeting, it shall be determined that an Appeal

8

shall

thereof and of the Grounds of Appeal shall be sent to the Commissioner of Valuation.

shall be made against any Valuation contained in such List, in re- a Memorandum spect of the Valuation of the whole of such Parish, as compared with any other Parish within the Barony, or if it shall appear to such Vestry that the Owners or Occupiers of the greater Portion in Extent and Value of Lands situate in any Townland within the Parish in which such Vestry shall be held shall be desirous of appealing against the Valuation of any such Townland, as compared with that of any other Townland or Townlands within the said Barony, it shall be lawful for such Vestry to direct that such Appeal shall be made by such Vestry on behalf of such Parish, or by certain Persons to be named at such Vestry on behalf of the Owners or Occupiers of Land within any such Townland as aforesaid; and a Memorandum of the Agreement to make such Appeal or some Minute or Entry of the same, and of the Grounds of such Appeal, shall be stated in Writing, and shall be entered in the Books of such Vestry, or in some Book to be kept for that Purpose, and shall be signed by the Chairman of such Vestry and Four other Persons present at such Vestry; and a Copy of the Memorandum of such Agreement, and the Grounds of such Appeal, shall be transmitted by the Chairman of such Vestry, within Two Days after such Meeting, to the Commissioner of Valuation for the County in which such Parish shall be situate, and shall be held to be sufficient Notice on the Part of such Parish or Townland of their Intention to appeal.

any

LIII. And be it enacted, That it shall and may be lawful for any Select Vestry to appeal against any Valuation contained in Table or List, or against the Formation of any Table or List prepared under Authority of this Act, on the Ground of any Houses, Lands, or Tenements having been improperly considered as of a public or charitable Nature, and distinguished or deducted from any List or Valuation accordingly, whether such Houses, Lands, or Tenements be situate in the Parish wherein such Vestry may holden, or in any other Parish of the same Barony; and that such Appeal shall be determined upon, and a Memorandum of the Agreement so to appeal made, and like Notice thereof given, as in case of Appeal on any Ground whereupon it may be lawful to appeal by virtue of the Provisions of this Act.

be

LIV. And be it enacted, That in any Parish or Place in which there may be no Churchwarden or Churchwardens the High Constable shall transmit Copies of the Valuation List to some Two Landholders resident within such Parish or Division, who shall post the same in like Manner as the Churchwardens of any Parish have been herein-before required to do, and shall summon a Special Vestry to meet for the Consideration of such List, at some convenient Time and Place within such Parish or Place, and notify the Time and Place appointed for the meeting of such Vestry, by Notices to be posted in like Manner as the said Lists are hereinbefore directed to be posted; and the Special Vestry so summoned shall have all such Power and Authorities in respect of such Lists, and appealing against the same or any Part thereof, and shall be constituted in like Manner, and subject to the same Rules and Regulations, as any Special Vestry summoned by any Churchwardens for the Purposes of this Act.

LV. And

Notice to be

given by Commissioner to Secretary of

Grand Jury,and by Secretary of Grand Jury to

Committee of Appeal, of Day and Time ap

pointed for hear

ing Appeals.

Committee

of Appeal may hold Meetings, and adjourn from Time to Time.

Valuation Lists shall be produced before Committee of Appeal, who may summon Witnesses;

LV. And be it enacted, That the Commissioner of Valuation by whom such List of the Valuations of the several Parishes and Townlands in any Barony of any County shall be transmitted to the High Constable or Collector, as by this Act is required, containing such Notice of the Day and Place appointed by such Commissioner for the hearing Appeals against any Valuation specified in such List, shall, within Seven Days next after the transmitting such List to such High Constable or Collector, give and transmit Notice in Writing to the Secretary of the Grand Jury of such County of the Day and Place so appointed for the hearing of such Appeals; and such Secretary of the Grand Jury shall give Notice of the Day and Place so appointed for the hearing of such Appeals, by Letters addressed to each and every of the Persons who shall have been nominated and appointed by the Grand Jury in pursuance of this Act to be the Committee of Appeal against Valuations in and for such Barony; and such Secretary of the Grand Jury shall also give Notice of such Day and Place of meeting by an Advertisement to be inserted in some public Newspaper usually circulated in such County, in some Publication of such Newspaper Fourteen Days at least before the Day appointed for such Meeting.

LVI. And be it enacted, That it shall be lawful for such Committee of Appeal to assemble at the Day and Place appointed, for the hearing of all Appeals of which such Notice shall have been given as aforesaid, and that such Place shall be the usual Place of holding Sessions of the Peace within the Barony, unless some other Place shall be specially appointed in the Notice for the sitting of such Committee of Appeal and for the hearing such Appeals; and it shall be lawful for such Committee of Appeal to adjourn from Time to Time as they shall see fitting and convenient.

LVII. And be it enacted, That the Commissioner of Valuation shall produce or cause to be produced before such Committee of Appeal all or any of the Tenement Valuation Lists which shall have been approved or amended by the aforesaid Sub-Commissioners of Valuation, or by the Justices and Assistant Barrister of the County, in case the same shall be required by such Committee; and it shall be lawful for such Committee of Appeal to send their Precept or Precepts under their Hands and Seals, or the Hands and Seals of any Two of them, or under the Hand and Seal of the Commissioner of Valuation, or in his Absence of the Assessor to be appointed as aforesaid, to any Person or Persons whomsoever, to attend and appear and be examined before such Committee of Appeal; and all and every Person or Persons who shall be called upon or summoned by any such Precept shall and they and he are and is hereby required and directed to attend such Committee of Appeal, at such Time and Times and Place and Places as shall be appointed; and it shall be lawful for such Committee of Apthem on Oath. peal, or any Member thereof, and they and he is and are hereby authorized and empowered, to examine any Person or Persons upon Oath (or Affirmation), and such Committee or any Member thereof (Three or more of the Members of such Committee being present) shall and may and are and is hereby authorized and empowered to administer such Oath or Affirmation to any Person or Persons respectively; and all and every such Persons or Person shall

and examine

answer