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Uimhir 11 de 1924.
ACHT RIALTAIS ÁITIÚLA (BAILIÚ RÁTAÍ), 1924.
Barántas do thabhairt amach don bhfo-shirriam chun riaráiste rátaí do ghearra.
1.—(1) Má bhíonn éinne (dá ngairmtear an “faillitheoir” san Acht so) gan ráta no cuid de ráta le n-a mbaineann an t-alt so agus atá dlite air agus iníoctha aige d'íoc, beidh sé de dhualgas ar rúnaí no ar chléireach an údaráis áitiúla a bhuail an ráta san, má dhineann agus nuair a dhéanfidh cigire don Aire é ordú dho, ainm agus áit chomhaithe an fhaillitheora agus a áit ghnótha (má bhíonn aige), an méid atá dlite air ar bun an ráta roimhráite, agus suidheamh agus tuairisc na maoine ar a bhfuil an ráta san iníoctha (dá ngairmtear an mhaoin ionrátuithe san Acht so) do chur in úil don Aire sa bhfuirm agus ar an gcuma orduithe, agus leis sin beidh sé dleathach don Aire, más dó leis agus nuair is dó leis gur ceart é, barántas sa bhfuirm orduithe do thabhairt amach d'fho-shirriam na contae ina luíonn an mhaoin ionrátuithe no d'fho-shirriam aon chontae ina gcomhnuíonn an faillitheoir no ina bhfuil áit ghnótha aige, agus deimhniú sa bharántas san ar ainm an fhaillitheora, ar an méid atá dlite air mar adubhradh, agus, pe'ca dhíobh is gá sa chás, ar ait chomhnaithe no áit ghnótha an fhaillitheora no ar shuidheamh agus tuairisc na maoine ionrátuithe, agus údarás ann don bhfo-shirriam san an méid roimhráite do ghearra ar an bhfaillitheoir do réir forálacha an Achta so.
(2) Tar éis barántas a bheith tugtha amach fén alt so agus go dtí go mbeidh freagra tugtha ag an bhfo-shirriam ar an mbarántas san, beidh an méid a deimhníodh leis a bheith dlite gan bheith iníoctha ach leis an bhfo-shirriam dar tugadh amach an barántas agus gan bheith ionghlactha ach aige sin, agus beidh sé gan bheith iníoctha le ráta-bhailitheoir ná le haon oifigeach eile don údarás áitiúil agus gan bheith ionghlactha ag éinne acu.
(3) Baineann an t-alt so le haon ráta dealbhais no le haon ráta eile a bhuail údarás áitiúil, le n-ar cuireadh an t-alt so i mbaint, i gcóir seirbhís na bliana airgeadais áitiúla dar críoch an 31adh lá de Mhárta, 1924, no seirbhís aon bhliana airgeadais áitiúla roimhe sin.
(4) Le hordú a dhéanfa sé aon uair laistigh de dhá mhí dhéag tar éis rithte an Achta so, féadfidh an tAire an t-alt so do chur i mbaint le haon údarás áitiúil, agus féadfidh an t-ordú san pé rialacha d'ordú is dó leis an Aire is ceart chun regleáil a dhéanamh ar na dualgaisí fé seach a bheidh ar rúnaí no cléireach agus ar ráta-bhailitheoirí an údaráis áitiúla i bhfeidhmiú no mar gheall ar fheidhmiú an ailt seo.
(5) Isé duine thabharfidh fógra puiblí i dtaobh ordú bheith déanta chun an t-alt so do chur i mbaint le húdarás áitiúil ná rúnaí no cléireach an údaráis áitiúla agus san ar an gcuma orduithe i líomatáiste údaráis an údaráis áitiúla agus ar chostas an údaráis áitiúla.
Fo-shirriam do ghearra riaráiste rátaí ar bharántas
2.—(1) Díreach tar éis barántas fén Acht so d'fháil ón Aire dho, raghaidh an fo-shirriam i mbun an tsuim a bheidh deimhnithe sa bharántas bheith dlite ar an bhfaillitheoir do ghearra air tré ghabháil do dhéanamh ar gach cuid no aon chuid de sna hearraí, de sna hainmhithe, agus den áirnéis eile a bheidh laistigh dá bháillíocht agus is leis an bhfaillitheoir a bheidh ainmnithe sa bharántas, no a gheobhfar ar an maoin ionrátuithe a bheidh luaidhte sa bharántas, agus chuige sin beidh comhachtanna ag an bhfo-shirriam, den tsórt a bhíonn ag bailitheoir rátaí dealbhais fé n-a bharántas, chun gach earra agus áirnéis a gheobhfar ar an maoin ionrátuithe do ghabháil, agus beidh aige fós gach ceart agus comhacht agus beidh air gach dualgas a bheidh ag foshirriam, no air, do réir dlí de thurus na huaire maidir le feidhmiú rit fieri facias.
(2) Gach airgead a híocfar le fo-shirriam no a ghearrfidh no a gheobha sé ar aon tslí eile ar bun na suime a luaidhtear i mbarántas a tugadh amach fén Acht so, íocfidh an fo-shirriam é le cisteoir an údaráis áitiúla san go luaidhtear sa bharántas gur do atá an tsuim sin dlite.
(3) Gach táille a thuillfidh fo-shirriam go dleathach agus gach costas fé n-a ragha sé go dleathach i bhfeidhmiú barántais fén Acht so, déanfidh an t-údarás áitiúil go bhfuil an tsuim a luaidhtear sa bharántas dlite dho iad d'íoc leis an bhfo-shirriam, pé méid díobh ná fuair sé ar aon tslí eile.
Leanfidh a chomhachtanna ag ráta-bhailitheoir tar éis íocaíocht do thabhairt d'údarás áitiúil.
3.—(1) Má dhin no má dhineann ráta-bhailitheoir do réir a bhanna, roimh rith an Achta so no ina dhiaidh sin, aon tsuim d'íoc le húdarás áitiúil ar scór ráta a bhí ionbhailithe aige ach nár bhailigh sé, faid a bheidh an ratá-bhailitheoir sin ina rátabhailitheoir, beidh aige agus tuigfar go raibh riamh aige, tar éis na híocaíochta san, ceartanna agus leighseanna agus comhachtanna, chun an tsuim d'íoc sé amhlaidh do bhailiú agus d'fháil ón té a bheidh rátuithe fén ráta san i leabhar na rátaí, díreach fé mar a bhí aige do réir dlí chun an tsuim sin do bhailiú agus d'fháil ón duine sin sarar dineadh an íocaíocht san leis an údarás áitiúil.
(2) Na ceartanna, na leighseanna agus na comhachtanna a bronntar leis an alt so ar ráta-bhailitheoir, ach amháin comhacht earra-ghabhála, leanfid de bheith infheidhmithe aige, tar éis do scur de bheith ina ráta-bhailitheoir, chó fada is theigheann ráta a bhí ionbhailithe aige, ach nár bhailigh sé, faid a bhí sé ina ráta-bhailitheoir.
Féadfidh Giúistís Dúithche leabhar na rátaí do cheartú i gcásanna áirithe.
4.—(1) I gcás éinne atá iontrálta i leabhar rátaí mar shealbhaire ar aon tionóntachán agus atá rátuithe, mar shealbhaire ar an tionóntachán san, fé ráta a bhuail údarás áitiúil, má chítar do Ghiúistís Dúithche, ar iarratas ón údarás áitiúil sin agus tar éis dóibh fógra thabhairt do gach éinne le n-a mbaineann an scéal, nárbh é an duine sin sealbhaire an tionóntacháin sin nuair a buaileadh an ráta san, beidh sé dleathach don Ghiúistís Dúithche an leabhar rátaí sin do cheartú tré ainm no tuairisc an duine atá iontrálta ann mar shealbhaire ar an tionóntachán san do bhuala amach agus ainm no tuairisc an té a cuirfar ina luighe ar an nGiúistís Dúithche a bheith i seilbh an tionóntacháin sin, nuair a buaileadh an ráta san, do chur in ionad na hainme no na tuairisce sin.
(2) Aon uair a ceartófar leabhar rátaí fén alt so, tuigfar gur ar an té gur chuir an Giúistís Dúithche a ainm no a thuairisc sa leabhar rátaí a leagadh an ráta gur dineadh an ceartú mar gheall air agus san chó dleathach agus chó héifeachtúil is dá mbeadh an ainm no an tuairisc sin iontrálta go cuibhe sa leabhar rátaí nuair a buaileadh an ráta.
(3) Einne ar a ngoillfidh ordú a dhin Giúistís Dúithche fén alt so féadfa sé, tré fhógra a seirbheálfar laistigh de choicíos tar éis déanamh an orduithe sin, athchomharc i gcoinnibh an orduithe sin do dhéanamh chun an Bhreithimh Chúirte Contae no chun an Bhreacthóra don Chontae no don Chontae-Bhuirg ina bhfuil an tionóntachán le n-a mbaineann an t-ordú san.
(4) Ní bhainfidh an t-alt so ach le ráta dealbhais agus le rátaí eile a bhuail údarás áitiúil i gcóir seirbhís na bliana airgeadais áitiúla dar críoch an 31adh lá de Mhárta, 1924, no i gcóir seirbhís aon bhliana airgeadais áitiúla roimhe sin.
Féadfar fógraí i dtaobh rátaí do sheirbheáil tríd an bpost.
5.—(1) Aon fhógra is gá do réir dlí a thabhairt don té atá thíos le ráta sara mbunuítear imeachta ar an slí achmair chun an ráta san d'fháil, in ainneoin aon achtacháin atá i bhfeidhm anois agus ina bhfuil sé leagtha amach conus an fógra san do sheirbheáil féadfar é sheirbheáil ar an duine roimhráite tré n-a chur tríd an bpost, i gclúdach cláruithe roimh-íoctha fé sheola an fhaillitheora, chun an tseola atá iontrálta dho sa leabhar rátaí, agus tuigfar gur seirbheáladh é nuair a déanfí an clúdach ina raibh sé do sheachada dho i ngnáth-chúrsa an phuist.
(2) Nuair a beifear á chruthú gur seirbheáladh mar sin aon fhógra den tsórt san is leor a chruthú gur síneadh isteach agus gur cláruíodh go cuibhe in oifig phuist clúdach ina raibh an fógra agus seola air mar a hórduítear leis an alt so.
Féadfidh an tAire socrú dhéanamh chun rátaí a bhailiú tré Oifig an Phuist
6.—In ainneoin éinní in aon achtachán le n-a n-iarrtar ar údarás áitiúil aon ráta bhuail sé do bhailiú agus do ghearra tré ráta-bhailitheoirí a húdaruíodh go cuibhe, féadfidh an tAire, le rialacháin a dhéanfa sé tar éis comhairle ghlaca le hAire an Phuist, agus le haontú an Aire Airgid, gach ní no éinní dhíobh so a leanas do dhéanamh, agus go generálta no i dtaobh aon údaráis no udarásanna áitiúla áirithe, sé sin le rá:—
(a) Socrú dhéanamh i dtaobh Oifig an Phuist d'úsáid chun éilithe ar íoc aon ráta a bhuail údarás áitiúil do sheirbheáil,
(b) socrú dhéanamh i dtaobh aon ráta a héilíodh amhlaidh d'íoc isteach in Oifig an Phuist agus do bhailiú tríthe, agus i dtaobh admháil ón oifigeach ceart in Oifig an Phuist ar aon ráta a híocadh no a bailíodh amhlaidh do bheith ina saora éifeachtúil don té d'íoc é,
(c) socrú dhéanamh i dtaobh coimisiún no púntáiste d'íoc le hOifig an Phuist ar gach ráta no aon ráta a baileofí tré Oifig an Phuist,
(d) a ordú cad iad na fuirmeacha a húsáidfar chun éilithe ar rátaí do sheirbheáil agus rátaí d'íoc agus do bhailiú tré Oifig an Phuist,
(e) socrú agus ordú dhéanamh i dtaobh gach rud agus ní a eireoidh as gach ní no éinní de sna nithe roimhráite no a chabhróidh leis an gcéanna.
(2) Aon uair a bheidh an tAire tar éis rialacha dhéanamh fén alt so i dtaobh éilithe ar rátaí a bhuail údarás áitiúil do sheirbheáil agus i dtaobh íoc agus bailiú rátaí den tsórt san, féadfidh an t-údarás áitiúil sin pé daoine dá n-oifigigh no pé daoine eile a mholfidh an tAire do cheapa chun có-líona dhéanamh ar dhualgaisí a bhíonn ar ráta-bhailitheoirí i dtaobh rátaí bhaint amach, pé dualgaisí dhíobh ná beidh á gcó-líona cheana féin tré Oifig an Phuist fé sna rialacha roimhráite, agus beidh comhachtanna ag gach oifigeach no duine a ceapfar amhlaidh díreach fé mar a bhíonn ag ráta-bhailitheoir fé láthair chun rátaí bhaint amach, agus beidh teideal aige, leis, chun cúis dlí do bhunú ina ainm féin, chun rátaí a bheidh dlite don údarás áitiúil sin d'fháil, agus chun admhála dleathacha do thabhairt ortha agus beidh sé fé smacht an Aire díreach fé mar a bhíd ráta-bhailitheoirí anois.
(3) Ní bhainfidh an t-alt so ach le ráta dealbhais agus le rátaí eile a bhuail údarás áitiúil i gcóir seirbhís aon bhliana de sna bliana airgeadais áitiúla dar críoch an 31adh lá de Mhárta, 1924, an 31adh lá de Mhárta, 1925, no an 31adh lá de Mhárta, 1926, fé seach, no i gcóir seirbhís aon bhliana airgeadais áitiúla roimhe sin.
Féadfar Comhachtanna agus dualgaisí ná baineann le bailiú rátaí d'aistriú o rátabhailitheoir.
7.—(1) In aon chás ina mbeidh sé riachtanach de bharr aon rialacha a déanfar fén Acht so no ar aon tslí eile, féadfidh an tAire, le hordú, gach ceann no aon cheann de sna comhachtanna agus de sna dualgaisí atá ag bailitheoir rátaí dealbhais no air, maidir le luacháil maoine ionrátuithe, clárú toghthóirí, ullamhú liostaí de choisteoirí, no éinní eile ná baineann le bailiú rátaí, d'aistriú chun aon duine no daoine a ceapfar chuige sin ag an údarás áitiúil le haontú an Aire, no chun an Ghárda Síochána le toil an Aire um Ghnóthaí Dúithche, agus leis an ordú san féadfa sé aon achtachán, ordú, no riail a bhaineann le haon chomhacht no dualgas den tsórt san a haistreofar amhlaidh do chur in oiriúint ar pé cuma is gá chun an t-ordú do chur in éifeacht.
(2) Féadfar aon ordú den tsórt san do dhéanamh go generálta no i dtaobh líomatáiste aon údaráis no údarásanna áitiúla áirithe.
(3) Déanfar gach ordú a dhéanfidh an tAire fén alt so do leaga fé bhráid dhá Thigh an Oireachtais chó luath agus is féidir tar éis a dhéanta, agus má dhineann an dá Thigh sin, laistigh de lá is fiche a shuidhfidh aon Tigh den dá Thigh tar éis an t-ordú san do leaga fé bhráid na dTithe, rún do rith chun an t-ordú san do chur ar nea-mbrí, beidh an t-órdú san gan brí ach ní dhéanfidh an nea-mbríochaint sin dochar ná difir do dhleathacht éinní a dineadh fén ordú san roimhe sin.
Mínithe.
8.—San Acht so—
cialluíonn an focal “Aire” an tAire um Rialtas Áitiúil,
cialluíonn agus foluíonn an focal “údarás áitiúil” comhairle chontae, chontae-bhuirge, bhuirge no bhailecheanntair, agus coimisinéirí baile,
cialluíonn an focal “orduithe” orduithe ag an Aire.
Gearr-theideal.
9.—Féadfar an tAcht Rialtais Áitiúla (Bailiú Rátaí), 1924, do ghairm den Acht so.
Number 11 of 1924.
LOCAL GOVERNMENT (COLLECTION OF RATES) ACT, 1924.
ARRANGEMENT OF SECTIONS
Number 11 of 1924.
LOCAL GOVERNMENT (COLLECTION OF RATES) ACT, 1924.
Issue to under-sheriff of warrant to levy arrears of rates.
1.—(1) Where any person (in this Act called the ‘defaulter’) has not paid a rate or part of a rate to which this section applies and which is due and payable by him, it shall be the duty of the secretary or clerk of the local authority by which such rate was made, if and when instructed so to do by an inspector of the Minister, to communicate to the Minister in the prescribed form and manner the name, residence, and place of business (if any) of the defaulter, the amount due by him in respect of the rate aforesaid, and the situation and description of the property in respect of which the said rate is payable (in this Act referred to as the rateable property), and thereupon it shall be lawful for the Minister, if and when he shall think proper, to issue to the under-sheriff of the county in which the rateable property is situate or to the under-sheriff of any county in which the defaulter resides or has a place of business, a warrant in the prescribed form certifying the name of the defaulter, the amount due by him as aforesaid, and, as the case may require, the residence or place of business of the defaulter or the situation and description of the rateable property, and authorizing such under-sheriff to levy in accordance with the provisions of this Act the amount aforesaid.
(2) After a warrant has been issued under this section and until the under-sheriff has made a return to such warrant, the amount thereby certified to be due shall only be payable to and receivable by the under-sheriff to whom the warrant shall have been issued, and shall not be payable to or receivable by a rate collector or any other officer of the local authority.
(3) This section applies to any poor-rate or other rate made by a local authority to which this section has been applied for the service of the local financial year ended on the 31st day of March, 1924, or any previous local financial year.
(4) The Minister may by order made at any time within twelve months after the passing of this Act, apply this section to any local authority, and any such order may prescribe such rules as the Minister shall think proper for regulating the respective duties of the secretary or clerk and the rate collectors of the local authority in or about the execution of this section.
(5) Public notice of the making of an order applying this section to a local authority shall be given in the prescribed manner in the area of jurisdiction of the local authority by the secretary or clerk of the local authority and at the expense of the local authority.
Levy by under-sheriff on warrant for arrears of rates.
2.—(1) Immediately upon receipt from the Minister of a warrant under this Act, the under-sheriff shall proceed to levy the sum therein certified to be due by the defaulter by seizing all or any of the goods, animals and other chattels within his bailiwick belonging to the defaulter named in the warrant or to be found on the rateable property mentioned in the warrant, and for such purpose the under-sheriff shall have the like powers of seizing all goods and chattels found on the rateable property as a poor-rate collector has under his warrant, and shall also have all such rights, powers, and duties as are for the time being vested in or imposed on an under-sheriff by law in relation to the execution of a writ of fieri facias.
(2) All moneys paid to or levied or otherwise received by an under-sheriff on account of the sum mentioned in a warrant issued under this Act shall be paid by him to the treasurer of the local authority named in the warrant as the local authority to whom the said sum is due.
(3) All fees lawfully earned and expenses lawfully incurred by an under-sheriff in the execution of a warrant under this Act shall, if and so far as they are not otherwise recovered by him, be paid to the under-sheriff by the local authority to whom the sum mentioned in the warrant is due.
Powers of rate-collector to continue after payment to local authority.
3.—(1) Where any rate collector has or shall have, before or after the passing of this Act, paid to a local authority pursuant to his bond any sum in respect of a rate collectable but not actually collected by him, such rate collector shall so long as he continues to be a rate collector have and shall be deemed always to have had after such payment the like rights, remedies, and powers for the collection and recovery of the sum so paid by him from the person rated in the rate-book for such rate as he had by law for the collection and recovery thereof from such person before such payment to the local authority.
(2) The rights, remedies, and powers conferred by this section on a rate collector, save and except the power of distraint, shall continue after he has ceased to be a rate collector to be exercisable by him in respect of a rate collectable, but not actually collected, by him while he was a rate collector.
District Justice may amend rate book in certain cases.
4.—(1) Where it shall appear to a District Justice on the application of a local authority on notice to all persons interested that any person entered in a rate-book as the occupier of any tenement and rated as such occupier in respect of a rate made by that local authority was not the occupier of such tenement when the said rate was made, it shall be lawful for the District Justice to amend the said rate-book by striking out the name or description of the person entered therein as occupier of such tenement and inserting in lieu of such name or description the name or description of the person who is proved to the satisfaction of the District Justice to have been in occupation of the said tenement when the said rate was made.
(2) Whenever a rate-book is amended under this section, the rate in respect of which the amendment is made shall be deemed to have been made against the person whose name or description is inserted in the rate-book by the District Justice as validly and effectually as if such name or description had been duly entered in the rate-book when the rate was made.
(3) Any person aggrieved by an order made by a District Justice under this section may by notice served within one fortnight after the making of such order appeal from such order to the County Court Judge or Recorder for the County or County Borough in which the tenement to which such order relates is situate.
(4) This section shall only apply to poor-rate and other rates made by a local authority for the service of the local financial year ending on the 31st day of March, 1924, or any previous local financial year.
Service by post of notices relating to rates.
5.—(1) Any notice required by law to be given to the person liable to pay a rate before the institution of summary proceedings for the recovery of such rate may, notwithstanding any enactment now in force prescribing the mode of service of such notice, be served on the person aforesaid by sending the same by post in a pre-paid registered envelope addressed to the defaulter at his address entered in the rate book, and shall be deemed to have been served at the time when the envelope containing the same would have been delivered in the ordinary course of post.
(2) In proving service of any such notice as aforesaid it shall be sufficient to prove that an envelope containing the notice and addressed as prescribed by this section was duly handed in and registered at a post office.
Minister may arrange for collection of rates through Post Office.
6.—(1) Notwithstanding anything contained in any enactment requiring a local authority to collect and levy any rate made by it through duly authorized rate collectors, the Minister may by rules to be made by him after consultation with the Postmaster-General, and with the approval of the Minister for Finance, do all or any of the following things either generally or with respect to any particular local authority or authorities that is to say:—
(a) provide for the service of demands for the payment of any rate made by a local authority through and by means of the Post Office,
(b) provide for the payment into and the collection through the Post Office of any rate so demanded, and that the receipt of the appropriate officer of the Post Office for any rate so paid or collected shall be a good discharge to the person paying the same,
(c) provide for the payment to the Post Office of a commission or poundage on all or any rates collected through the Post Office,
(d) prescribe the forms to be used in respect of the service of demands for and the payment and collection of rates through the Post Office,
(e) provide for and prescribe all such matters and things as shall be consequential on or ancillary to all or any of the matters aforesaid.
(2) Whenever the Minister shall have made rules under this section for the service of demands for, and the payment and collection of, rates made by a local authority, such local authority may appoint such of their officers or other persons as shall be approved by the Minister to perform such of the duties of rate collectors in relation to the recovery of rates as are not carried out by means of the Post Office under the rules aforesaid, and every officer or person so appointed shall have the like powers as a rate collector now has for the recovery of rates, and shall also be entitled to sue in his own name for rates due to such local authority and to give valid receipts therefor and shall be subject to the like control by the Minister as rate collectors are now subject to.
(3) This section shall only apply to poor-rate and other rates made by a local authority for the service of any of the local financial years ending on the 31st day of March, 1924, the 31st day of March, 1925, or the 31st day of March, 1926, respectively, or for the service of any previous local financial year.
Transfer from rate collector of powers and duties unconnected with collection of rates.
7.—(1) The Minister may by order wherever it shall become necessary by reason of any rules made under this Act or otherwise, transfer all or any of the powers and duties of a collector of poor-rate in relation to the valuation of rateable property, the registration of electors, the preparation of jurors lists, or any other matter unconnected with the collection of rates to any person or persons appointed for the purpose by the local authority with the approval of the Minister, or, with the consent of the Minister for Home Affairs, to the Gárda Síochána, and may by such order adapt any enactment, order, or rule relating to any such power or duty so transferred in such manner as shall be necessary to give effect to the order.
(2) Any such order may be made either generally or with respect to the area of any particular local authority or authorities.
(3) Every order made by the Minister under this section shall be laid before both Houses of the Oireachtas as soon as may be after it is made, and if both of those Houses shall, within twenty-one days on which either House has sat after such order is laid before the Houses, pass resolutions annulling such order, such order shall be annulled but such annulment shall not prejudice or affect the validity of anything previously done under such order.
Definitions.
8.—In this Act—
the word “Minister” means the Minister for Local Government,
the expression “local authority” means and includes the council of a county, county borough, borough or urban district and the commissioners of a town,
the word “prescribed” means prescribed by the Minister.
Short title.
9.—This Act may be cited as the Local Government (Collection of Rates) Act, 1924.