As Ann Déscrolláil
Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Uimhir 1 de 1935.
ACHT UM RÁTAÍ AR THALAMH THALMHAÍOCHTA (FAOISEAMH), 1935.
[18adh Eanar, 1935.]
Mínithe.
1.—(1) Cialluíonn an abairt “an tAire” an tAire Rialtais Áitiúla agus Sláinte Puiblí;
ní fholuíonn an focal “contae” contae-bhuirg;
cialluíonn an abairt “bailecheanntar sceidealta” bailecheanntar a luaidhtear sa Chéad Sceideal a ghabhann leis an Acht so;
cialluíonn an abairt “Acht 1898” an Local Government (Ireland) Act, 1898, mar a hoiriúnuítear é le haon achtachán no fé aon achtachán ina dhiaidh sin;
cialluíonn an abairt “Acht 1925” an tAcht Rialtais Áitiúla (Rátaí ar Thalamh Thalmhaíochta), 1925 (Uimh. 35 de 1925);
cialluíonn an abairt “Acht 1931” an tAcht Rialtais Áitiúla (Rátaí ar Thalamh Thalmhaíochta), 1931 (Uimh. 28 de 1931);
cialluíonn an abairt “Acht 1933” an tAcht um Rátaí ar Thalamh Thalmhaíochta (Faoiseamh), 1933 (Uimh. 43 de 1933);
foluíonn an abairt “bliain airgeadais” bliain airgeadais áitiúil;
cialluíonn an abairt “an bhliain airgeadais seo” an bhliain airgeadais dar thosach an 1adh lá d'Abrán, 1934;
cialluíonn an focal “luacháil” nuair a húsáidtear é gan coinníoll luacháil fé sna hAchtanna Luachála;
cialluíonn an abairt “líomatáiste rátúcháin”—
(a) nuair a húsáidtear í maidir le comhairle chontae, an chontae sin ach gan aon bhailecheanntair inti d'áireamh mar chuid di, agus
(b) nuair a húsáidtear í maidir le comhairle bhailecheanntair, an bailecheanntar san;
ní fholuíonn an abairt “talamh talmhaíochta” aon talamh is cuid de bhóthar iarainn no de chanáil ná aon talamh i mbailecheanntar sceidealta do bhí, le linn Achta 1898 do rith, suidhte i mbailecheanntar sláintíochta ach, fé réir na n-eisceacht san agus fé réir aon dearbhuithe déanfar fén gcéad fho-alt ina dhiaidh seo den alt so, foluíonn sí gach talamh a tuairiscítear mar thalamh thalmhaíochta sna liostaí luachála fé sna hAchtanna Luachála agus atá suidhte i líomatáiste rátúcháin chomhairle contae no bailecheanntair sceidealta;
cialluíonn an abairt “tionóntachán tailimh thalmhaíochta” ionoighreacht no tionóntachán ionrátuithe is talamh talmhaíochta i bpáirt no go hiomlán;
lasmuich de chás ina n-éilíonn an có-théacs a mhalairt cialluíonn an abairt “an deontas talmhaíochta” suim na ndeontas so leanas, sé sin le rá:—
(a) an deontas talmhaíochta dá dtagartar in alt 48 d'Acht 1898, agus
(b) an deontas breise fé Acht 1925, agus
(c) an deontas breise nua fé Acht 1931, agus
(d) an deontas is gá don Aire Airgid do réir an Achta so do dheonadh an bhliain airgeadais seo.
(2) Féadfaidh comhairle chontae no bhailecheanntair sceidealta, más ceart san dar leo, a dhearbhú nách talamh talmhaíochta chun crícheanna an Achta so ná chun crícheanna Achta 1898 mar a bheirtear feidhm do no mar a deintear deifir do leis an Acht so an talamh is clós do thigh chomhnaithe áirithe i líomatáiste rátúcháin na comhairle sin, agus leis sin ní bheidh an talamh san ina thalamh thalmhaíochta chun na gcrícheanna san.
An luacháil áirithe d'fháil amach.
2.—(1) Is do réir na bhforálacha so leanas do gheobhfar amach an luacháil áirithe bheidh ar aon talamh talmhaíochta in aon chontae áirithe chun crícheanna an Achta so, sé sin le rá:—
(a) i gcás gan duine do bheith rátuithe ach alos aon tionóntacháin tailimh thalmhaíochta amháin sa chontae sin agus nách mó ná fiche púnt luacháil an tailimh thalmhaíochta sa tionóntachán san fé sna hAchtanna Luachála, isí luacháil áirithe bheidh ar an talamh talmhaíochta san ná an luacháil atá air fé sna hAchtanna Luachála;
(b) i gcás duine do bheith rátuithe alos dhá thionóntachán tailimh thalmhaíochta no níos mó sa chontae sin agus nách mó ná fiche púnt méid iomlán luachálanna an tailimh thalmhaíochta go léir sna tionóntacháin sin fé sna hAchtanna Luachála, isí luacháil áirithe bheidh ar an talamh talmhaíochta i ngach tionóntachán díobh san ná an luacháil atá air fé sna hAchtanna Luachála;
(c) i gcás duine do bheith rátuithe fén Acht Rialtais Áitiúla (Rátaí ar Thithe Comhnaithe Beaga), 1928 (Uimh. 4 de 1928), mar únaer alos dhá thionóntachán tailimh thalmhaíochta no níos mó sa chontae sin, isí luacháil áirithe bheidh ar an talamh talmhaíochta i ngach tionóntachán díobh san ná an luacháil atá air fé sna hAchtanna Luachála;
(d) i gcás gan Coimisiún Talmhan na hÉireann do bheith rátuithe ach alos aon tionóntacháin tailimh thalmhaíochta amháin sa chontae sin agus gur mó ná fiche púnt luacháil an tailimh thalmhaíochta sa tionóntachán san fé sna hAchtanna Luachála, isí luacháil áirithe bheidh ar an talamh talmhaíochta san ná fiche púnt;
(e) i gcás Coimisiún Talmhan na hÉireann do bheith rátuithe alos dhá thionóntachán tailimh thalmhaíochta no níos mó sa chontae sin agus gur mó ná fiche púnt méid iomlán luachálanna an tailimh thalmhaíochta go léir sna tionóntacháin sin fé sna hAchtanna Luachála, isí luacháil áirithe bheidh ar an talamh talmhaíochta i ngach tionóntachán díobh san ná an luacháil atá air fé sna hAchtanna Luachála no fiche púnt, pe'ca suim acu san is lugha i ngach cás;
(f) beidh feidhm ag an bhforáil seo leanas i gcás gan feidhm do bheith ag aon cheann de sna míreanna san roimhe seo den alt so agus sa chás san amháin, sé sin le rá:—
(i) i gcás gan duine do bheith rátuithe ach alos aon tionóntacháin tailimh thalmhaíochta amháin sa chontae sin, isí luacháil áirithe bheidh ar an talamh talmhaíochta sa tionóntachán san ná fiche púnt, agus
(ii) i gcás duine do bheith rátuithe alos dhá thionóntachán tailimh thalmhaíochta no níos mó sa chontae sin, tuigfear chun crícheanna an Achta so gur aon tionóntachán tailimh thalmhaíochta amháin na tionóntacháin sin le chéile, agus isí luacháil áirithe bheidh ar an talamh talmhaíochta san aon tionóntachán amháin sin ná fiche púnt.
(2) San alt so léireofar an focal “contae” mar fhocal a chialluíonn an chontae, agus gach bailecheanntar sceidealta atá sa chontae sin d'áireamh mar chuid di, ach gan aon cheann de sna bailecheanntair eile atá sa chontae sin d'áireamh mar chuid di.
Tionóntacháin i seilbh iontaobhaí.
3.—I gcás duine do bheith rátuithe alos dhá thionóntachán tailimh thalmhaíochta no níos mó san aon chontae amháin agus gur deimhin leis an Aire go bhfuil ceann no níos mó ach ná fuil gach ceann de sna tionóntacháin sin (dá ngairmtear an gabháltas no na gabháltaisí iontaobhais san alt so) ar seilbh ag an duine sin mar iontaobhaí fé iontaobhas ná baineann leis na cinn no leis an gceann eile de sna tionóntacháin sin agus ná faghann an duine sin tairbhe ar bith no ná faghann sé ach tairbhe leathrannach as an seilbh sin féadfaidh an tAire, más dóich leis é bheith réasúnta san do dhéanamh ag féachaint do chúrsaí uile an cháis, a dhearbhú an gabháltas no na gabháltaisí iontaobhais do bheith ar seilbh ar leithligh o sna cinn eile no ón gceann eile de sna tionóntacháin sin, agus leis sin agus ina dhiaidh sin faid a bheidh an t-iontaobhas san ar marthain maidir leis an ngabháltas no leis na gabháltaisí iontaobhais, agus ní maidir le haon chinn no ceann eile de sna tionóntacháin sin, beidh feidhm agus éifeacht ag an Acht so maidir leis na tionóntacháin sin uile fé is dá mbeadh an gabháltas no na gabháltaisí iontaobhais agus na cinn no an ceann eile de sna tionóntacháin sin ar seilbh fé seach ag daoine deifriúla.
An deontas talmhaíochta do mhéadú.
4.—(1) Deonfaidh an tAire Airgid, an bhliain airgeadais seo, as airgead a sholáthróidh an tOireachtas, deontas de cheithre chéad agus seachtó míle púnt agus deonfaidh an tAire sin an deontas san amhlaidh mar mhéadú (de bhreis ar an deontas breise fé Acht 1925 agus ar an deontas breise nua fé Acht 1931) ar an deontas talmhaíochta dá dtagartar in alt 48 d'Acht 1898 agus tuigfear chun crícheanna gach achtacháin atá anois i bhfeidhm gur cuid an deontas san den deontas talmhaíochta san dá dtagartar san alt san 48 agus, go sonnrách, beidh an deontas san fé réir forálacha ailt 40 den Irish Land Act, 1903.
(2) As an deontas talmhaíochta in aghaidh na bliana airgeadais seo, íocfar le Comhairle gach contae de sna contaethe uile agus fé seach i Saorstát Éireann an tsuim a luaidhtear sa dara colún den Dara Sceideal a ghabhann leis an Acht so os coinne ainme na contae mar a bhfuil san sa chéad cholún den Dara Sceideal san, agus gach suim a híocfar amhlaidh le comhairle tuigfear gurb í an tsuim í deimhnítear fé alt 48 d'Acht 1898 do bheith iníoctha leis an gcomhairle sin i rith na bliana airgeadais seo, agus dá réir sin gach achtachán a bhaineann leis an suim a deimhnítear amhlaidh do bheith iníoctha le comhairle (pe'ca roimh an suim sin do thabhairt amach no dá éis sin a bhaineann sé léi amhlaidh) bainfidh, fé réir forálacha an Achta so, leis an suim is iníoctha leis an gcomhairle sin do réir an fho-ailt sin.
(3) Ní bheidh feidhm ná éifeacht ag fo-alt (5) d'alt 6 den Acht Rialtais Áitiúla, 1927 (Uimh. 3 de 1927), maidir leis an deontas talmhaíochta in aghaidh na bliana airgeadais seo agus léireofar an t-alt san 6 agus beidh éifeacht aige, maidir leis an deontas talmhaíochta san, dá réir sin.
Ráta an liúntais phríomhdha.
5.—(1) Chó luath agus is féidir é tar éis an Achta so do rith gheobhaidh an tAire amach agus deimhneoidh maidir le gach contae fé leith—
(a) an méid fén bpúnt, de luacháil an tailimh thalmhaíochta uile sa chontae sin in aghaidh na bliana airgeadais dar thosach an 1adh lá d'Abrán, 1933, le n-ar có-ionann suim na ndeontas so leanas, sé sin le rá:—
(i) an tsuim a deimhnítear fé Acht 1898 do bheith iníoctha as an deontas talmhaíochta dá dtagartar in alt 48 den Acht san le comhairle na contae sin in aghaidh na bliana airgeadais dar thosach an 1adh lá d'Abrán, 1933, agus
(ii) an tsuim is iníoctha as an deontas breise fé Acht 1925 leis an gcomhairle sin in aghaidh na bliana airgeadais sin, agus
(iii) an tsuim is iníoctha as an deontas breise nua fé Acht 1931 leis an gcomhairle sin in aghaidh na bliana airgeadais sin, agus
(b) an méid fén bpúnt, den chuid sin de luacháil an tailimh thalmhaíochta uile sa chontae sin ba luacháil áirithe do réir bhrí Achta 1933, le n-ar có-ionann an deontas is iníoctha leis an gcomhairle sin fén Acht san 1933.
(2) San Acht so cialluíonn an abairt “ráta an liúntais phríomhdha” maidir le haon chontae áirithe suim an dá mhéid fén bpúnt a dheimhneoidh an tAire fén alt so maidir leis an gcontae sin.
An liúntas príomhdha.
6.—Lomhálfaidh gach comhairle chontae an bhliain airgeadais seo, do réir an Achta so, do gach duine atá rátuithe alos tionóntacháin tailimh thalmhaíochta (is ionoighreacht no tionóntachán is talamh talmhaíochta i bpáirt no go hiomlán atá suidhte laistigh de líomatáiste rátúcháin na comhairle sin) liúntas (dá ngairmtear an liúntas príomhdha san Acht so) a háirmheofar—
(a) do réir ráta an liúntais phríomhdha, agus
(b) ar pé luacháil acu so leanas is lugha, sé sin le rá, luacháil áirithe an tailimh thalmhaíochta atá sa tionóntachán san no luacháil pé méid den talamh thalmhaíochta san atá suidhte laistigh de líomatáiste rátúcháin na comhairle sin.
An liúntas fostaíochta.
7.—(1) San alt so—
cialluíonn an abairt “an tréimhse cháilitheach” an tréimhse dar thosach an 1adh lá d'Abrán, 1933, agus dar chríoch an 31adh lá de Mhí na Nodlag, 1933, agus cialluíonn an abairt “oibrí fásta” duine fireann ná raibh an 1adh lá d'Abrán, 1933, fé bhun seacht mbliana déag ná os cionn seachtó bliain d'aois agus nár shealbhaire rátuithe é féin ná a bhean chéile, aon tráth i rith na tréimhse cáilithighe, ar thalamh thalmhaíochta gur chúig púint no níos mó a luacháil no suim a luachálanna i rith na tréimhse cáilithighe.
(2) I gcás—
(a) oibrí fásta, no gach duine de dhá oibrí fhásta no níos mó, do bheith ag obair ar feadh na tréimhse cáilithighe ar fad ar aon talamh talmhaíochta (dá ngairmtear an talamh talmhaíochta céad-luaidhte sa bhfo-alt so) atá i líomatáiste rátúcháin chomhairle contae; agus
(b) luacháil an tailimh thalmhaíochta chéad-luaidhte do bheith níos mó an bhliain airgeadais seo ná luacháil áirithe an tailimh thalmhaíochta sa tionóntachán ina bhfuil an talamh talmhaíochta céad-luaidhte; agus
(c) an duine atá rátuithe le haghaidh seirbhíse na bliana airgeadais seo alos an tionóntacháin sin d'éileamh an liúntais a luaidhtear anso ina dhiaidh seo ar an gcomhairle sin fén alt so agus dá réir,
lomhálfaidh an chomhairle sin don duine sin, do réir an Achta so, in aghaidh gach oibrí fásta fé leith den tsórt san liúntas (dá ngairmtear an liúntas fostaíochta san Acht so) a háirmheofar do réir ráta an liúntais phríomhdha agus ar an mbreis atá (an bhliain airgeadais seo) ag luacháil na dtailte talmhaíochta céadluaidhte ar luacháil áirithe an tailimh thalmhaíochta sa tionóntachán ina bhfuil an talamh talmhaíochta céad-luaidhte, ach gan an méid ar a n-áirmheofar an liúntas fostaíochta amhlaidh do dhul in aon chás thar an suim do gheobhfar tré shuim dhá phúnt déag agus deich scillinge do mhéadú fén uimhir d'oibrithe fásta bhí ag obair ar an talamh talmhaíochta céad-luaidhte ar feadh na tréimhse cáilithighe ar fad.
(3) I gcás dhá oibrí fhásta no níos mó do bheith ag obair i ndiaidh a chéile ar aon talamh talmhaíochta i rith na tréimhse cáilithighe agus na tréimhsí fé seach gur ar a bhfeadh a bhí na hoibrithe fásta san fé seach ag obair amhlaidh do bheith as a chéile i slí ná raibh aon tráth den tréimhse cháilithigh ná raibh duine amháin ar a laighead de sna hoibrithe fásta san ag obair ar an talamh talmhaíochta san agus ná raibh aon oibrí fásta den tsórt san ag obair amhlaidh ar feadh na tréimhse cáilithighe ar fad, ansan agus sa chás san (pe'ca bhí dhá cheann no níos mó de sna tréimhsí sin fé seach ag rith isteach ar a chéile no ná raibh) tuigfear chun crícheanna an ailt seo gur aon oibrí fásta amháin do bhí ag obair ar an talamh talmhaíochta san ar feadh na tréimhse cáilithighe ar fad an dá oibrí fásta san no níos mó.
(4) I gcás oibrí fásta do bheith ag obair ar feadh na tréimhse cáilithighe ar fad, go leathrannach ar thalamh thalmhaíochta i líomatáiste rátúcháin chomhairle contae áirithe agus go leathrannach ar thalamh thalmhaíochta i gcontae eile agus an t-éinne amháin do bheith rátuithe le haghaidh seirbhíse na bliana airgeadais seo alos an tailimh thalmhaíochta san go léir féadfaidh an chomhairle sin liúntas fostaíochta do dheonadh don duine sin mar gheall ar an oibrí fásta san fé is dá mbeadh an t-oibrí fásta san, ar feadh na tréimhse cáilithighe ar fad, ag obair ar an talamh talmhaíochta i líomatáiste rátúcháin na comhairle sin agus ar an talamh san amháin más rud é, agus amháin más rud é, nár dheon aon chomhairle eile liúntas fostaíochta don duine sin mar gheall ar an oibrí fásta san.
(5) Gach éileamh ar liúntas fostaíochta fén alt so déanfar é i scríbhinn ar an gcomhairle gur ina líomatáiste rátúcháin atá an talamh talmhaíochta le n-a mbaineann an t-éileamh san agus beidh sé i pé fuirm iarrfaidh an chomhairle sin agus cuirfear chun na comhairle sin é i dtráth agus i slí go bhfuighidh an chomhairle sin é ar no roimh an 30adh lá de Mheitheamh, 1934, no pé dáta ina dhiaidh sin (roimh an ráta do bhualadh gur ina thaobh a bheidh an liúntas fostaíochta san á éileamh) a cheapfaidh an chomhairle sin le toiliú an Aire.
(6) Gach duine bheidh ag éileamh liúntais fhostaíochta fén alt so bhéarfaidh don chomhairle ar a mbeidh an t-éileamh san á dhéanamh, i dteanta an eolais agus na mion-innste san éileamh san, gach eolas agus mion-innsint bhreise no eile i dtaobh an éilimh sin éileoidh an chomhairle sin no aon bhailitheoir ráta dhealbhais no oifigeach eile don chomhairle sin air.
(7) Beidh sé de dhualgas ar gach bailitheoir ráta dhealbhais, má dheineann agus nuair a dhéanfaidh an chomhairle chontae ag á mbeidh sé ar fostú san do cheangal air, scrúdú agus promhadh do dhéanamh ar gach éileamh a déanfar ar an gcomhairle sin ar liúntas fostaíochta fén alt so alos tailimh thalmhaíochta atá, i bpáirt no go hiomlán, sa líomatáiste dá bhfuil sé ina bhailitheoir ráta amhlaidh agus pé fiosruithe do dhéanamh is gá chun críche an scrúduithe agus an phromhtha san agus tuarasgabháil do thabhairt don chomhairle sin i dtaobh dleathacht agus ceartacht gach éilimh den tsórt san.
(8) Isé bhéarfaidh breith ar gach amhrus, ceist agus aighneas eireoidh i dtaobh éilimh fén alt so ar liúntas fostaíochta no i dtaobh duine do bheith ina oibrí fhásta do réir bhrí an ailt seo no gan a bheith no i dtaobh duine do bheith ag obair ar aon talamh áirithe no gan a bheith no i dtaobh na tréimhse bhí sé ag obair amhlaidh ná an chomhairle ar a mbeidh an t-éileamh san á dhéanamh agus ní bheidh dul thar an mbreith do bhéarfaidh an chomhairle sin ar an amhrus, ar an gceist no ar an aighneas san.
(9) Gach duine dhéanfaidh tar éis an Achta so do rith, in éileamh no maidir le héileamh uaidh féin no o dhuine eile ar liúntas fostaíochta no d'fhonn liúntas fostaíochta d'fháil do féin no do dhuine eile, ráiteas ar bith is eol dó bheith bréagach no mí-threorach in aon phonc táchtach beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlighfear fíneáil ná raghaidh thar caoga púnt do chur air no, más rogha leis an gCúirt é, príosúntacht ar feadh téarma ar bith nách sia ná sé mhí.
An farasbarr den deontas talmhaíochta do chur chun críche.
8.—(1) San alt so cialluíonn an abairt “an luacháil iarmhair,” maidir le tionóntachán tailimh thalmhaíochta (is ionoighreacht no tionóntachán is talamh talmhaíochta i bpáirt no go hiomlán (dá ngairmtear an talamh talmhaíochta céad-luaidhte sa bhfo-alt so) atá suidhte i líomatáiste rátúcháin chomhairle contae), an bhreis (más ann di) atá ag luacháil an tailimh thalmhaíochta chéadluaidhte—
(a) ar luacháil áirithe an tailimh thalmhaíochta atá sa tionóntachán san mara dtugtar liúntas fostaíochta fén Acht so alos an tailimh thalmhaíochta chéad-luaidhte, no
(b) ar shuim luachála áirithe an tailimh thalmhaíochta atá sa tionóntachán san agus na luachála ar ar háirmhíodh liúntas fostaíochta má tugtar liúntas fostaíochta fén Acht so alos an tailimh thalmhaíochta chéad-luaidhte.
(2) Más mó an chuid den deontas talmhaíochta is iníoctha fén Acht so le comhairle chontae ná an méid is gá chun gach liúntas príomhdha agus liúntas fostaíochta do thabhairt is gá don chomhairle sin do réir an Achta so do thabhairt uatha agus chun na n-íocaíocht uile (más aon cheann é) d'íoc is gá don chomhairle sin do réir an Achta so no do réir ailt 50 d'Acht 1898, mar do bheirtear feidhm do leis an Acht so, d'íoc le comhairlí bailecheanntair, lomhálfaidh an chomhairle sin, do réir an Achta so, do gach duine atá rátuithe le haghaidh seirbhíse na bliana airgeadais seo alos tionóntacháin tailimh thalmhaíochta atá suidhte i líomatáiste rátúcháin na comhairle sin agus ar a bhfuil luacháil iarmhair, méid (dá ngairmtear an liúntas foirlíontach san Acht so) a háirmheofar ar an luacháil iarmhair sin agus do réir pé ráta acu so leanas is lugha, sé sin le rá:—
(a) do réir ráta an liúntais phríomhdha, agus
(b) do réir an méid fén bpúnt, de shuim luachálanna iarmhair na dtionóntachán uile den tsórt san roimhráite ar a bhfuil luacháil iarmhair, le n-ar có-ionann an tsuim is ionchurtha, fén alt so, chun na comhairle sin do thabhairt liúntaisí foirlíontacha uatha.
(3) Más mó an chuid den deontas talmhaíochta is iníoctha fén Acht so le comhairle chontae ná an méid is gá chun gach liúntas príomhdha, liúntas fostaíochta, agus liúntas foirlíontach do thabhairt is gá don chomhairle sin do réir an Achta so do thabhairt uatha agus chun na n-íocaíocht (más aon cheann é) d'íoc is gá don chomhairle sin do réir an Achta so no do réir ailt 50 d'Acht 1898, mar do bheirtear feidhm do leis an Acht so, d'íoc le comhairlí bailecheanntair, déanfar an chuid sin den deontas talmhaíochta is iníoctha amhlaidh leis an gcomhairle sin do laigheadú go dtí an méid is gá amhlaidh chun na liúntas san uile do thabhairt.
(4) Pé uair is deimhin leis an Aire go ndearna comhairle chontae, tré earráid no dearmad bona fide, méid an liúntais fhoirlíontaigh do bhí le tabhairt uatha ag an gcomhairle sin fén alt so do cheapadh go nea-cheart féadfaidh an tAire a údarú an liúntas foirlíontach san do thabhairt do réir an ráta do ceapadh go nea-cheart amhlaidh, agus leis sin, d'ainneoin éinní contrárdha dho san atá san Acht so, bhéarfar an liúntas foirlíontach san do réir an ráta do ceapadh go nea-cheart amhlaidh.
Iarmhéid neamh-úsáidthe an deontais fé Acht 1933 do chur de láimh.
9.—Aon iarmhéid den deontas do deonadh do chomhairle chontae no bhailecheanntair sceidealta fé Acht 1933 agus do bhí ar láimh ag an gcomhairle sin an 1adh lá d'Abrán, 1934, agus go mbaineann alt 9 den Acht san leis déanfaidh an chomhairle sin, in ionad é d'úsáid do réir an ailt sin, é do roinnt ar an talamh talmhaíochta uile i líomatáiste rátúcháin na comhairle sin do réir luachálanna áirithe uile agus fé seach an tailimh sin agus an méid a dáileofar, fé aon roinnt den tsórt san, ar aon talamh talmhaíochta áirithe lomhálfar é do réir an Achta so mar lascaine i méid an ráta dhealbhais, le haghaidh seirbhíse na bliana airgeadais seo, do gearradh ar an talamh talmhaíochta san no ar an tionóntachán ina bhfuil an talamh talmhaíochta san.
Foráil i dtaobh Chathair Bhaile Atha Cliath.
10.—D'ainneoin éinní atá san Acht so is sé chéad déag agus ochtó púnt, trí scillinge déag agus sé pingne an tsuim is iníoctha an bhliain airgeadais seo fé alt 50 d'Acht 1898, mar do bheirtear feidhm do le halt 26 den Acht Rialtais Áitiúla (Baile Atha Cliath), 1930 (Uimh. 27 de 1930), as an deontas talmhaíochta leis an Ard-Mhéara Ró-onórach, le Seanóirí, agus le Buirgéisigh Chathair Bhaile Atha Cliath.
Forálacha i dtaobh bailecheanntar.
11.—(1) Más gá do chomhairle chontae de bhuadh ailt 50 d'Acht 1898 cuid den deontas talmhaíochta is iníoctha leis an gcomhairle sin do chur chun faoisimh o rátaí do thabhairt do thalamh thalmhaíochta i mbailecheanntar beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) ní méadófar méid na coda san den deontas talmhaíochta san toisc méid an deontais sin do mhéadú de bhuadh an Achta so;
(b) déanfaidh an chomhairle sin, d'ainneoin éinní contrárdha dho san atá in alt 50 d'Acht 1898, an chuid sin den deontas talmhaíochta san d'íoc díreach le comhairle an bhailecheanntair sin;
(c) déanfaidh comhairle an bhailecheanntair sin an tsuim a híocfar leo amhlaidh do roinnt ar an talamh talmhaíochta uile sa bhailecheanntar san do réir luachálanna uile agus fé seach an tailimh sin agus an méid a dáileofar, fé aon roinnt den tsórt san, ar aon talamh talmhaíochta áirithe lomhálfaid é mar lascaine i méid an ráta dhealbhais do gearradh le haghaidh seirbhíse na bliana airgeadais seo ar an talamh talmhaíochta san no ar an tionóntachán ina bhfuil an talamh talmhaíochta san;
(d) más lugha an ráta lascaine (dá ngairmtear an gnáth-ráta lascaine san alt so) do bhéarfar i mbailecheanntar ar bith do réir na míre deiridh sin roimhe seo den alt so ná ráta an liúntais phríomhdha sa chontae ina bhfuil an bhailecheanntar san lomhálfaidh comhairle an bhailecheanntair sin (fé réir forálacha na céad mhíre ina dhiaidh seo den alt so) an bhliain airgeadais seo do réir an Achta so, do gach duine atá rátuithe alos tionóntacháin tailimh thalmhaíochta sa bhailecheanntar, liúntas (dá ngairmtear liúntas breise san Acht so) a háirmheofar ar luacháil áirithe an tailimh thalmhaíochta san agus do réir ráta is có-ionann leis an deifríocht idir an gnáth-ráta lascaine sin agus an ráta san an liúntais phríomhdha:
(e) más gá do réir na míre deiridh sin roimhe seo den alt so liúntas breise do thabhairt alos aon tailimh thalmhaíochta déanfaidh comhairle an bhailecheanntair an liúntas breise do laigheadú no, más gá san, é d'fhágaint gan tabhairt uatha in aon chor más gá agus sa mhéid gur gá san do dhéanamh chun a chur in áirithe ná beidh an deifríocht idir an gnáth-ráta ar thalamh (mar a mínítear san anso ina dhiaidh seo) sa bhailecheanntar san agus ráta-sa-phúnt an liúntais bhreise sin níos lugha ná an ceathrú cuid den ghnáth-ráta san ar thalamh;
(f) san alt so cialluíonn an abairt “gnáth-ráta ar thalamh,” maidir le haon bhailecheanntar áirithe, an deifríocht idir an ráta iomlán sa phúnt a dheineann na rátaí uile le chéile (agus rátaí seachas an ráta dealbhais d'áireamh) is iníoctha an bhliain airgeadais seo alos tailimh thalmhaíochta sa bhailecheanntar san agus an gnáthráta lascaine sa bhailecheanntar san;
(g) íocfaidh comhairle na contae ina bhfuil bailecheanntar, le comhairle an bhailecheanntair sin, as an deontas talmhaíochta, méid na liúntaisí breise uile is gá do chomhairle an bhailecheanntair sin do réir an ailt seo do thabhairt uatha do réir an Achta so.
(2) Isé an tAire do bhéarfaidh breith ar gach amhrus, ceist agus aighneas eireoidh i dtaobh méide an ghnáth-ráta ar thalamh in aon bhailecheanntar áirithe agus ní bheidh dul thar an mbreith do bhéarfaidh an tAire ar an amhrus no ar an aighneas no ar an gceist sin.
Tionóntacháin atá go leathrannach i mbailecheanntar sceidealta.
12.—Má tuigtear chun crícheanna an Achta so dhá thionóntachán tailimh thalmhaíochta no níos mó do bheith le chéile ina n-aon tionóntachán amháin (dá ngairmtear an tionóntachán compáirteach san alt so) agus go mbeidh cuid (dá ngairmtear cuid na contae san alt so) den tionóntachán chompáirteach san i líomatáiste rátúcháin chomhairle contae agus cuid eile (dá ngairmtear cuid an bhaile san alt so) den tionóntachán chompáirteach san i líomatáiste rátúcháin chomhairle bailecheanntair sceidealta, beidh éifeacht ag na forálacha so leanas, sé sin le rá:—
(a) má bhíonn luacháil choda na contae có-ionann le luacháil áirithe an tionóntacháin chompáirtigh no níos mó ná san, ansan agus sa chás san, chun an liúntais phríomhdha d'áireamh a bheidh le tabhairt don duine, atá rátuithe alos an tionóntacháin chompáirtigh, ag comhairle na contae ina bhfuil cuid na contae agus chun an liúntais bhreise d'áireamh a bheidh le tabhairt don duine sin ag comhairle an bhailecheanntair sceidealta ina bhfuil cuid an bhaile tuigfear luacháil áririthe an tionóntacháin chompáirtigh do bheith ar fad laistigh de líomatáiste rátúcháin chomhairle na contae sin agus ar fad lasmuich de líomatáiste rátúcháin chomhairle an bhailecheanntair sceidealta san;
(b) má bhíonn luacháil choda na contae níos lugha ná luacháil áirithe an tionóntacháin chompáirtigh, ansan agus sa chás san, chun an liúntais phríomhdha d'áireamh a bheidh le tabhairt don duine, atá rátuithe alos an tionóntacháin chompáirtigh, ag comhairle na contae ina bhfuil cuid na contae agus chun an liúntais bhreise d'áireamh a bheidh le tabhairt don duine sin ag comhairle an bhailecheanntair sceidealta ina bhfuil cuid an bhaile tuigfear iomlán coda na contae do bheith ina luacháil áirithe agus ní bheidh ná ní tuigfear go bhfuil cuid ar bith de chuid an bhaile ina luacháil áirithe;
(c) má dheineann comhairle an bhailecheanntair sceidealta ina bhfuil cuid an bhaile liúntaisí breise do thabhairt uatha in aon chás den tsaghas a luaidhtear sa mhír dheiridh sin roimhe seo den alt so bhéarfaidh comhairle na contae ina bhfuil cuid na contae, don duine atá rátuithe alos an tionóntacháin chompáirtigh, liúntas (i dteanta gach liúntais eile do bhéarfaidh an chomhairle sin don duine sin fén Acht so) a háirmheofar do réir an ráta gur dá réir do bhéarfar na liúntaisí breise sin amhlaidh mar adubhradh agus ar luacháil choda an bhaile, ach gan an luacháil ar a n-áirmheofar an liúntas san no, i gcás níos mó ná aon liúntas amháin den tsórt san do thabhairt don éinne amháin, suim na luachálanna ar a n-áirmheofar na liúntaisí sin do dhul thar an deifríocht idir luacháil áirithe an tionóntacháin chompáirtigh agus luacháil choda na contae.
Na slite ina dtabharfar liúntaisí.
13.—(1) Lasmuich de chás dá bhforáltar a mhalairt leis an alt so isé slí ina dtabharfar an liúntas no na liúntaisí is gá do chomhairle chontae no bhailecheanntair sceidealta do réir an Achta so do thabhairt do dhuine ar bith ná tré lascaine (is cóionann le méid an liúntais sin no le hiomlán na liúntaisí sin, do réir mar a bheidh) sna rátaí do bheadh, mara mbeadh an lascaine sin, iníoctha ag an duine sin leis an gcomhairle sin le haghaidh seirbhíse na bliana airgeadais seo.
(2) Gach lascaine do bhéarfaidh comhairle chontae no bhailecheanntair sceidealta do dhuine ar bith do réir an ailt seo is do réir na rialacha so leanas do bhéarfar í, sé sin le rá:—
(a) i gcás gan an duine sin do bheith rátuithe ag an gcomhairle sin ach alos aon tionóntacháin tailimh thalmhaíochta amháin, bhéarfar an lascaine sna rátaí is iníoctha ag an duine sin alos an tionóntacháin sin;
(b) i gcás an duine sin do bheith rátuithe ag an gcomhairle sin alos dhá thionóntachán tailimh thalmhaíochta no níos mó, bhéarfar an lascaine, fé mar is rogha leis an gcomhairle—
(i) sna rátaí is iníoctha ag an duine sin alos pé ceann de sna tionóntacháin sin ordóidh an chomhairle sin, no
(ii) do réir pé cionúireachtaí ordóidh an chomhairle sin sna rátaí fé seach is iníoctha ag an duine sin alos na dtionóntachán san uile agus fé seach;
(c) i ngach cás (lasmuich de chás ina dtugtar an lascaine tré nóta creidmheasa do thabhairt amach), déanfar an lascaine do bhéarfar i rátaí ar bith do thaisbeáint ar nóta éilithe na rátaí sin.
(3) Féadfaidh comhairle chontae, le ceadú an Aire, socrú ar iomlán na liúntaisí no cion áirithe de sna liúntaisí do thabhairt uatha, is gá don chomhairle sin do réir an Achta so do thabhairt uatha, tré nóta creidmheasa do thabhairt amach, do gach duine bheidh i dteideal aon liúntais den tsórt san fén Acht so, á dhearbhú é bheith i dteideal creidmheas d'fháil i suim is có-ionann le hiomlán na liúntaisí no leis an gcion san de sna liúntaisí (fé mar is gá sa chás) chun a bhfuil teideal aige amhlaidh i gcoinne na rátaí is iníoctha aige leis an gcomhairle sin le haghaidh seirbhíse na bliana airgeadais seo.
(4) I gcás—
(a) ina bhfuil duine rátuithe alos tionóntacháin tailimh thalmhaíochta atá i líomatáiste rátúcháin chomhairle contae, agus
(b) ina dtuigtear an tionóntachán san agus tionóntachán tailimh thalmhaíochta atá i líomatáiste rátúcháin chomhairle bailecheanntair sceidealta do bheith ina n-aon tionóntachán amháin chun crícheanna an Achta so, agus
(c) inar mó suim na liúntaisí is gá do chomhairle na contae sin do réir an Achta so do thabhairt don duine sin ná méid na rátaí is iníoctha ag an duine sin leis an gcomhairle sin le haghaidh seirbhíse na bliana airgeadais seo,
déanfaidh comhairle na contae sin pé méid de sna liúntaisí sin is có-ionann leis an mbreis sin a bheidh ag na liúntaisí sin ar na rátaí sin do thabhairt uatha tré nóta creidmheasa do thabhairt amach don duine sin á dhearbhú é bheith i dteideal creidmheas d'fháil i méid na breise sin i gcoinne na rátaí is iníoctha aige le comhairle an bhailecheanntair sceidealta san le haghaidh seirbhíse na bliana airgeadais seo agus íocfaidh comhairle na contae sin le comhairle an bhailecheanntair sceidealta san méid gach nóta chreidmheasa den tsórt san a seachadfar go cuibhe do chomhairle an bhailecheanntair sceidealta san ón té dar thug comhairle na contae sin amach é.
(5) Má bhíonn teideal ag comhairle chontae fén Acht so no ceangal ortha do réir an Achta so iomlán liúntais no aon chuid áirithe de liúntas do thabhairt uatha tré nóta creidmheasa féadfaidh an chomhairle sin, más dóich leo san do bheith ceart, an nóta creidmheasa san do thabhairt amach ina dhá chuid ar leithligh agus gach cuid ar leith acu á dhearbhú an duine dá dtugtar amach é do bheith i dteideal creidmheas d'fháil i leath amháin den tsuim iomlán gur ina haghaidh do bheirtear an nóta creidmheasa san amach.
(6) Féadfaidh comhairle nóta creidmheasa do thabhairt amach i gceachtar slí acu so leanas, sé sin le rá:—
(a) tríd an nóta creidmheasa san do sheachadadh don duine no do ghníomhaire dhlí-údaruithe an duine bheidh i dteideal an liúntais a bheidh á thabhairt (pe'ca i bpáirt no go hiomlán é) tríd an nóta creidmheasa san do thabhairt amach, no
(b) tríd an nóta creidmheasa san do chur tríd an bpost i gclúdach a bheidh dírithe chun an duine sin ag an seoladh atá i leabhair na comhairle sin chun éilithe ar rátaí do sheirbheáil ar an duine sin alos an tionóntacháin le n-a mbaineann an nóta creidmheasa san.
Nótaí creidmheasa do ghlacadh mar íocaíocht.
14.—(1) Gach duine dá dtabharfar amach nóta creidmheasa (nách nóta creidmheasa ina dhá chuid ar leithligh) fén Acht so á dhearbhú é bheith i dteideal creidmheas d'fháil i gcoinne rátaí is iníoctha aige le comhairle chontae no bhailecheanntair le haghaidh seirbhíse na bliana airgeadais seo agus ag á mbeidh na rátaí sin uile íoctha roimh dheireadh na bliana airgeadais seo no roimh pé dáta is déanaí ná san a cheapfaidh an chomhairle le toiliú an Aire, beidh sé i dteideal, ar an nóta creidmheasa san do sheachadadh don chomhairle sin, aisíoc d'fháil ón gcomhairle sin i pé méid, de sna rátaí sin a bheidh íoctha aige amhlaidh, is có-ionann le méid an nóta chreidmheasa san.
(2) Gach duine dá dtabharfar amach nóta creidmheasa ina dhá chuid ar leithligh fén Acht so á dhearbhú é bheith i dteideal creidhmeas d'fháil i gcoinne rátaí is iníoctha aige le comhairle chontae no bhailecheanntair le haghaidh seirbhíse na bliana airgeadais seo beidh sé—
(a) ar é d'íoc na céad leithe de sna rátaí sin roimh dheireadh na bliana airgeadais seo no roimh pé dáta is déanaí ná san a cheapfaidh an chomhairle sin le toiliú an Aire agus ar é do sheachadadh na céad choda den nóta chreidmheasa san don chomhairle sin—i dteideal aisíoc d'fháil ón gcomhairle sin i pé méid, den leath san de sna rátaí sin íocfa sé amhlaidh, is có-ionann le leath amháin den tsuim iomlán gur ina haghaidh do tugadh an nóta creidmheasa san amach, agus
(b) ar é d'íoc na dara leithe de sna rátaí sin roimh dheireadh na bliana airgeadais seo no roimh pé dáta is déanaí ná san a cheapfaidh an chomhairle sin le toiliú an Aire agus ar é do sheachadadh na dara coda den nóta chreidmheasa san don chomhairle sin—i dteideal aisíoc d'fháil ón gcomhairle sin i pé méid, den leath san de sna rátaí sin íocfa sé amhlaidh, is có-ionann le leath amháin den tsuim iomlán gur ina haghaidh do tugadh an nóta creidmheasa san amach.
Feidhm an Achta Rialtais Áitiúla (Rátaí ar Thithe Comhnaithe Beaga), 1928.
15.—(1) Chun crícheanna ailt 6 den Acht Rialtais Áitiúla (Rátaí ar Thithe Comhnaithe Beaga), 1928 (Uimh. 4 de 1928) (dá ngairmtear san alt so an tAcht san) agus chun crícheanna an ailt sin mar do bheirtear feidhm do le halt 9 den Acht san tuigfear gurb é is méid d'aon ráta le n-a mbaineann an tAcht san agus do gearradh ar dhuine bheidh i dteideal liúntais no liúntaisí fén Acht so alos an ráta san ná an deifríocht idir méid an ráta san agus méid an liúntais sin no suim na liúntaisí sin, do réir mar a bheidh.
(2) Pé uair a bheidh údarás rátúcháin, mar a mínítear san leis an Acht san, ina n-únaer ar thigh chomhnaithe bheag do réir bhrí an Achta san, bainfidh an tAcht so leis an údarás rátúcháin sin maidir leis an tigh comhnaithe beag san fé is dá mba dhuine an t-údarás rátúcháin sin ar a ngearrfadh an t-údarás rátúcháin sin ráta alos an tighe chomhnaithe bhig sin le haghaidh seirbhíse na bliana airgeadais seo agus go n-íocfadh an t-údarás rátúcháin sin, i ndeireadh na bliana airgeadais seo no roimhe sin, na rátaí tuigfear amhlaidh do gearradh.
(3) Má gheibheann éinne liúntas fén Acht so ní chuirfidh san é o theideal do bheith aige chun tairbhe forálacha fo-ailt (1) d'alt 10 den Acht san má bhaineann agus sa mhéid go mbaineann na forálacha san leis.
Rátaí do leasú.
16.—(1) Féadfaidh rúnaí comhairle contae no baile-chléireach bailecheanntair sceidealta o am go ham ráta no cáinmheas ar bith a bheidh gearrtha le haghaidh seirbhíse na bliana airgeadais seo ar aon tionóntachán tailimh thalmhíochta do leasú in aon leabhar rátaí bheidh á choimeád ag an gcomhairle sin tré ainm duine ar bith ba cheart a bheith rátuithe do chur isteach sa leabhar rátaí sin no tríd an suim do rátuíodh ar dhuine do mhéadú no do laigheadú sa leabhar rátaí sin no tré mhéid liúntais ar bith do bhéarfar fén Acht so d'atharú sa leabhar rátaí sin no tré pé leasú eile do dhéanamh sa leabhar rátaí sin do bhéarfaidh an ráta no an cáinmheas san do bheith do réir forálacha aon Achta bheidh i bhfeidhm de thurus na huaire maidir leis an ráta no an cáinmheas san do ghearradh.
(2) Gach duine ar a ngoillfidh leasú déanfar fén alt so ar aon ráta no cáinmheas beidh an ceart céanna aige athchomharc do dhéanamh i gcoinnibh an leasuithe sin do bheadh aige dá gcuirtí a ainm isteach an chéad uair sa ráta no sa cháinmheas san agus ná déanfaí aon atharú den tsórt san air agus maidir leis an duine sin tuigfear an ráta do ghearradh an tráth do fuair sé fógra i dtaobh an leasuithe sin.
Orduithe agus treoracha ón Aire.
17.—(1) Pé orduithe no treoracha, generálta no áirithe, is dóich leis an Aire is gá no is ceart chun feidhmiú an Achta so do chur in áirithe no in usacht féadfaidh an tAire iad do thabhairt do chomhairlí contae agus do chomhairlí bailecheanntair no d'aon chomhairle den tsórt san maidir le feidhmiú an Achta so.
(2) Gach ordú no treoir do thug an tAire uaidh roimh an Acht so do rith, agus le n-a mbeadh údarás an fho-ailt sin roimhe seo den alt so dá mba tar éis an Achta so do rith do bhéarfaí é tuigfear gur fé údarás an fho-ailt sin do tugadh é.
(3) Beidh sé de dhualgas ar gach comhairle chontae no bhailecheanntair gach ordú agus treoir do chólíonadh bhéarfaidh ar tAire uaidh no tuigfear do bheith tugtha uaidh ag an Aire fén alt so don chomhairle sin, agus gach gníomh do rinne no dhéanfaidh aon chomhairle den tsórt san (pe'ca roimh an Acht so do rith no dá éis sin é) do réir aon orduithe no treorach den tsórt san tuigfear é do dhéanamh fé údarás an Achta so agus beidh éifeacht ag an ngníomh san agus (más roimh an Acht so do rith do rinneadh é) tuigfear go raibh éifeacht riamh aige dá réir sin.
(4) Gach gníomh do rinne comhairle chontae no bhailecheanntair sarar ritheadh, agus ag brath air go rithfí, an tAcht so beidh aige agus tuigfear go raibh riamh aige an dleathacht agus an éifeacht san uile (más ann dóibh) do bheadh aige dá mbeadh an tAcht so i bhfeidhm nuair do rinneadh an gníomh san.
Liúntaisí d'áireamh.
18.—Nuair a bheidh méid aon liúntais á áireamh chun crícheanna an Achta so ní tabharfar áird ar aon chodán de phingin is lugha ná leath-phingin agus áirmheofar mar phingin aon chodán de phingin is có-ionann le leath-phingin no is mó ná san.
Costaisí an Aire.
19.—Sa mhéid go gceadóidh an tAire Airgid é is amach as airgead a sholáthróidh an tOireachtas a híocfar na costaisí uile fé n-a raghaidh an tAire chun an Achta so do chur i bhfeidhm.
Gearr-theideal agus tosach feidhme.
20.—(1) Féadfar an tAcht um Rátaí ar Thalamh Thalmhaíochta (Faoiseamh), 1935, do ghairm den Acht so.
(2) Tuigfear an tAcht so do theacht i ngníomh an 1adh lá d'Abrán, 1934, agus éifeacht do bheith aige an lá san agus ón lá san amach.
CEAD SCEIDEAL.
Bailecheanntair ina mbeidh feidhm ag an Acht.
An tInbhear Mór, Baile Atha hI, Béal Atha an Fheadha, Bun Crannaighe, Bun Dobhráin, Carraig Machaire Ruis, Caisleán an Bharraigh, Caisleán Mathghamhnach, An Cabhán, Beann Eadair, Longphort, Maghcromtha, Magh Ealla, Mainistir na Coran, Muineachán, Nás na Ríogh, Aonach Urmhumhan, An Pasáiste, An Sciobairín, Tiobraid Arann, Tulach Mhór, Cathair na Mart. |
DARA SCEIDEAL.
Roinnt an Deontais Talmhaíochta.
Comhairle Chontae. | Méid an Deontais. | ||||||
|
|
|
|
| £ | s. | d. |
Ceatharlach | ... | ... | ... | 33,591 | 10 | 0 | |
An Cabhán | ... | ... | ... | 62,442 | 10 | 0 | |
An Clár | ... | ... | ... | ... | 91,668 | 0 | 0 |
Corcaigh | ... | ... | ... | ... | 238,805 | 10 | 0 |
Dún na nGall | ... | ... | ... | 81,398 | 0 | 0 | |
Baile Atha Cliath | ... | ... | ... | 61,509 | 16 | 6 | |
Gaillimh | ... | ... | ... | ... | 116,454 | 10 | 0 |
Ciarraighe | ... | ... | ... | ... | 93,072 | 0 | 0 |
Cill Dara | ... | ... | ... | ... | 50,268 | 10 | 0 |
Cill Choinnigh | ... | ... | ... | 76,426 | 0 | 0 | |
Laoighis | ... | ... | ... | ... | 50,161 | 0 | 0 |
Liathdruim | ... | ... | ... | 38,705 | 10 | 0 | |
Luimneach | ... | ... | ... | ... | 116,859 | 0 | 0 |
Longphort | ... | ... | ... | ... | 34,229 | 0 | 0 |
Lughbhaidh | ... | ... | ... | 42,651 | 10 | 0 | |
Muigheo | ... | ... | ... | ... | 94,111 | 0 | 0 |
An Mhidhe | ... | ... | ... | 82,888 | 10 | 0 | |
Muineachán | ... | ... | ... | 51,766 | 0 | 0 | |
Uí bhFáilghe | ... | ... | ... | 49,656 | 10 | 0 | |
Ros Comán | ... | ... | ... | 67,943 | 0 | 0 | |
Sligeach | ... | ... | ... | ... | 51,358 | 10 | 0 |
Tiobraid Arann, An | ... | ... | 59,410 | 0 | 0 | ||
Trian Thuaidh | ... |
|
|
|
|
| |
Tiobraid Arann, an | ... | ... | 83,194 | 0 | 0 | ||
Trian Theas | ... |
|
|
|
|
| |
Portláirge | ... | ... | ... | 57,155 | 0 | 0 | |
An Iarmhidhe | ... | ... | ... | 55,632 | 0 | 0 | |
Loch gCarman | ... | ... | ... | 80,969 | 0 | 0 | |
Cill Mantán | ... | ... | ... | 45,993 | 10 | 0 | |
Number 1 of 1935.
RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1935.
ARRANGEMENT OF SECTIONS
Section | |
Disposal of unapplied balance of grant under the Act of 1933. | |
Application of Local Government (Rates on Small Dwellings) Act, 1928. | |
Urban Districts in which Act Applies
Allocation of Agricultural Grant
Acts Referred to | |
No. 35 of 1925 | |
No. 28 of 1931 | |
No. 43 of 1933 | |
No. 3 of 1927 | |
No. 27 of 1930 | |
No. 4 of 1928 | |
Number 1 of 1935.
RATES ON AGRICULTURAL LAND (RELIEF) ACT, 1935.
Definitions.
1.—(1) The expression “the Minister” means the Minister for Local Government and Public Health;
the word “county” does not include a county borough;
the expression “scheduled urban district” means an urban district mentioned in the First Schedule to this Act;
the expression “the Act of 1898” means the Local Government (Ireland) Act, 1898, as adapted by or under any subsequent enactment;
the expression “the Act of 1925” means the Local Government (Rates on Agricultural Land) Act, 1925 (No. 35 of 1925);
the expression “the Act of 1931” means the Local Government (Rates on Agricultural Land) Act, 1931 (No. 28 of 1931);
the expression “the Act of 1933” means the Rates on Agricultural Land (Relief) Act, 1933 (No. 43 of 1933);
the expression “financial year” includes local financial year;
the expression “the current financial year” means the financial year which began on the 1st day of April, 1934;
the word “valuation” when used without qualification means valuation under the Valuation Acts;
the expression “rating area”—
(a) when used in relation to the council of a county, means such county exclusive of any urban districts therein and
(b) when used in relation to the council of an urban district, means such urban district;
the expression “agricultural land” does not include any land forming part of a railway or a canal nor any land in a scheduled urban district which was, at the passing of the Act of 1898, situate in an urban sanitary district, but subject to those exceptions and to any declaration made under the next following sub-section of this section, includes all land which is described as agricultural land in the valuation lists under the Valuation Acts and is situate in the rating area of the council of a county or of a scheduled urban district;
the expression “tenement of agricultural land” means a rate-able hereditament or tenement which consists wholly or partly of agricultural land;
save where the context otherwise requires, the expression “the agricultural grant” means the aggregate of the following grants, that is to say:—
(a) the agricultural grant referred to in section 48 of the Act of 1898, and
(b) the supplementary grant under the Act of 1925, and
(c) the additional supplementary grant under the Act of 1931, and
(d) the grant which the Minister for Finance is required by this Act to make in the current financial year.
(2) The council of a county or of a scheduled urban district may, if they think proper, declare that the land within the curtilage of a specified dwellinghouse in the rating area of such council shall not be agricultural land for the purposes of this Act or for the purposes of the Act of 1898 as applied or affected by this Act, and thereupon such land shall not be agricultural land for those purposes.
Ascertainment of specified valuation.
2.—(1) The specified valuation for the purposes of this Act of any agricultural land in any particular county shall be ascertained in accordance with the following provisions, that is to say:—
(a) where a person is rated in respect of only one tenement of agricultural land in such county and the valuation under the Valuation Acts of the agricultural land included in such tenement does not exceed twenty pounds, the specified valuation of such agricultural land shall be the valuation thereof under the Valuation Acts;
(b) where a person is rated in respect of two or more tenements of agricultural land in such county and the total amount of the valuations under the Valuation Acts of all the agricultural land included in such tenements does not exceed twenty pounds, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts;
(c) where a person is rated under the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928), as owner in respect of two or more tenements of agricultural land in such county, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts;
(d) where the Irish Land Commission is rated in respect of only one tenement of agricultural land in such county and the valuation under the Valuation Acts of the agricultural land included in such tenement exceeds twenty pounds, the specified valuation of such agricultural land shall be twenty pounds;
(e) where the Irish Land Commission is rated in respect of two or more tenements of agricultural land in such county and the total amount of the valuations under the Valuation Acts of all the agricultural land included in such tenements exceeds twenty pounds, the specified valuation of the agricultural land included in each such tenement shall be the valuation thereof under the Valuation Acts or twenty pounds, whichever is in each case the lesser;
(f) the following provision shall apply where, but only where, none of the foregoing paragraphs of this section applies, that is to say:—
(i) where a person is rated in respect of only one tenement of agricultural land in such county, the specified valuation of the agricultural land included in such tenement shall be twenty pounds, and
(ii) where a person is rated in respect of two or more tenements of agricultural land in such county, such tenements shall for the purposes of this Act be deemed to form together a single tenement of agricultural land, and the specified valuation of the agricultural land included in such single tenement shall be twenty pounds.
(2) In this section the word “county” shall be construed as meaning the county inclusive of all scheduled urban districts which are situate in such county and exclusive of all other urban districts situate in such county.
Tenements in occupation of a trustee.
3.—Where a person is rated in respect of two or more tenements of agricultural land situate in the same county and the Minister is satisfied that such person occupies one or more but not all of such tenements (in this section referred to as the trust holding or holdings) as trustee under a trust which does not apply to the others or other of such tenements and under which such person derives no benefit or a partial benefit only from such occupation, the Minister may, if he thinks it reasonable so to do having regard to all the circumstances of the case, declare the trust holding or holdings to be in separate occupation from the others or other of such tenements, and thereupon and thereafter so long as the said trust subsists in respect of the trust holding or holdings and no others or other of such tenements, this Act shall apply and have effect in relation to all such tenements as if the trust holding or holdings and the others or other of such tenements were respectively occupied by different persons.
Increase of the agricultural grant.
4.—(1) In the current financial year the Minister for Finance shall make, out of moneys provided by the Oireachtas, a grant of four hundred and seventy thousand pounds, and such grant shall be so made by the said Minister by way of an increase (over and above the supplementary grant under the Act of 1925 and the additional supplementary grant under the Act of 1931) of the agricultural grant referred to in section 48 of the Act of 1898, and shall be deemed for the purpose of all enactments now in force to form part of the said agricultural grant referred to in the said section 48 and, in particular, shall be subject to the provisions of section 40 of the Irish Land Act, 1903.
(2) Out of the agricultural grant in respect of the current financial year, there shall be paid to the Council of each of the several counties in Saorstát Eireann the sum stated in the second column of the Second Schedule to this Act opposite the name of the county where it appears in the first column of the said Second Schedule, and every sum so paid to a council shall be deemed to be the sum certified under section 48 of the Act of 1898 as payable to such council during the current financial year, and accordingly every enactment which applies to the sum so certified as payable to a council (whether so applying before or after the issue of such sum) shall, subject to the provisions of this Act, apply to the sum payable to such council in pursuance of this sub-section.
(3) Sub-section (5) of section 6 of the Local Government Act, 1927 (No. 3 of 1927), shall not apply or have effect in relation to the agricultural grant in respect of the current financial year, and the said section 6 shall, in relation to that agricultural grant, be construed and have effect accordingly.
The primary allowance rate.
5.—(1) As soon as may be after the passing of this Act, the Minister shall ascertain and certify in respect of every county—
(a) the rate in the pound on the valuation for the financial year which began on the 1st day of April, 1933, of all agricultural land in such county to which the aggregate amount of the following grants is equivalent, that is to say:—
(i) the sum certified under the Act of 1898 to be pay able out of the agricultural grant referred to in section 48 of that Act to the council of such county in respect of the financial year which began on the 1st day of April, 1933, and
(ii) the sum payable out of the supplementary grant under the Act of 1925 to the said council in respect of the said financial year, and
(iii) the sum payable out of the additional supplementary grant under the Act of 1931 to the said council in respect of the said financial year, and
(b) the rate in the pound on that portion of the valuation of all the agricultural land in such county which was specified valuation within the meaning of the Act of 1933 to which the grant payable to such county under the said Act of 1933 is equivalent.
(2) In this Act, the expression “the primary allowance rate” in relation to any county means the aggregate of the two rates in the pound certified by the Minister under this section in respect of such county.
The primary allowance.
6.—Every council of a county shall, in the current financial year, make in accordance with this Act to every person rated in respect of a tenement of agricultural land (being a hereditament or tenement which consists wholly or partly of agricultural land situate within the rating area of such council) an allowance (in this Act referred to as the primary allowance) calculated—
(a) at the primary allowance rate, and
(b) on whichever of the following valuations is the lesser, that is to say, the specified valuation of the agricultural land contained in such tenement or the valuation of so much of such agricultural land as is situate within the rating area of such council.
The employment allowance.
7.—(1) In this section—
the expression “the qualifying period” means the period which began on the 1st day of April, 1933, and ended on the 31st day of December, 1933, and the expression “adult workman”means a male person who, on the 1st day of April, 1933, was not less than seventeen years of age nor more than seventy years of age and who was not and whose wife was not, at any time during the qualifying period, the rated occupier of agricultural land the valuation or the aggregate of the valuations of which during the qualifying period was equal to or greater than five pounds.
(2) Where—
(a) an adult workman was, or two or more adult workmen were each, at work during the whole of the qualifying period on any agricultural land (in this sub-section referred to as the first-mentioned agricultural land) situate in the rating area of the council of a county, and
(b) the valuation in the current financial year of the first-mentioned agricultural land exceeds the specified valuation of the agricultural land contained in the tenement which contains the first-mentioned agricultural land; and
(c) the person who is rated for the service of the current financial year in respect of such tenement makes to such council a claim under and in accordance with this section for the allowance hereinafter mentioned,
such council shall make, in accordance with this Act, to such person in respect of each such adult workman an allowance (in this Act referred to as the employment allowance) calculated at the primary rate of allowance and on the amount by which the valuation (in the current financial year) of the first-mentioned agricultural lands exceeds the specified valuation of the agricultural land contained in the tenement which contains the first-mentioned agricultural land, but subject to the overriding limitation that the amount on which the employment allowance is so to be calculated shall not in any case exceed the sum ascertained by multiplying the sum of twelve pounds ten shillings by the number of adult workmen who were at work on the first-mentioned agricultural land during the whole of the qualifying period.
(3) Where two or more adult workmen were successively at work on any agricultural land during the qualifying period and the respective periods during which such adult workmen were severally so at work are such that at all times during the qualifying period at least one of such adult workmen was at work on such agricultural land and no such adult workman was so at work during the whole of the qualifying period, then and in such case (whether any two or more of the said respective periods do or do not overlap) such two or more adult workmen shall be deemed for the purposes of this section to be one adult workman who was at work on such agricultural land during the whole of the qualifying period.
(4) Where an adult workman was at work, during the whole of the qualifying period, partly on agricultural land situate in the rating area of the council of a county and partly on agricultural land situate in another county and the same person is rated for the service of the current financial year in respect of all such agricultural land, such person may be granted employment allowance by such council in respect of such adult workman as if such adult workman had, during the whole of the qualifying period, been at work exclusively on the agricultural land situate in the rating area of such council if, but only if, such person had not been granted employment allowance in respect of such adult workman by any other council.
(5) Every claim for employment allowance under this section shall be made in writing to the council in whose rating area the agricultural land to which such claim relates is situate, and shall be in such form as such council shall require, and shall be sent to such council at such time and in such manner that it is received by such council on or before the 30th day of June, 1934, or such later date (prior to the making of the rate in respect of which such employment allowance is claimed) as such council, with the consent of the Minister, shall fix.
(6) Every person who makes a claim for employment allowance under this section shall, in addition to the information and particulars contained in such claim, furnish to the council to whom such claim is made all such further or other information and particulars relevant to such claim as shall be demanded of him by such council or any poor rate collector or other officer of such council.
(7) It shall be the duty of every poor rate collector, if and when so required by the county council by whom he is employed, to examine and check every claim made to such council for employment allowance under this section in relation to agricultural land situate wholly or partly in the area for which he is such rate collector, and to make such inquiries as may be necessary for the purpose of such examination and checking, and to report to such council as to the validity and correctness of every such claim.
(8) Every doubt, question, and dispute which shall arise, in relation to a claim under this section for employment allowance, or as to whether a person was or was not an adult workman within the meaning of this section or as to whether a person was or was not at work on any particular land, or as to the period during which he was so at work shall be determined by the council to whom such claim is made, and the determination of such doubt, question, or dispute by such council shall be final and conclusive.
(9) Every person who in or in connection with a claim by himself or another person for employment allowance or for the purpose of obtaining employment allowance for himself or another person makes, after the passing of this Act, any statement which is to his knowledge false or misleading in any material respect shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds or, at the discretion of the Court, to imprisonment for any term not exceeding six months.
Application of the remainder of the agricultural grant.
8.—(1) In this section, the expression “the remaining valuation” in relation to a tenement of agricultural land (being a hereditament or tenement which consists wholly or partly of agricultural land (in this sub-section referred to as the first-mentioned agricultural land) situate in the rating area of the council of a county) means the amount (if any) by which the valuation of the first-mentioned agricultural land exceeds—
(a) if no employment allowance is made under this Act in respect of the first-mentioned agricultural land—the specified valuation of the agricultural land contained in such tenement, or
(b) if any employment allowance is made under this Act in respect of the first-mentioned agricultural land—the aggregate of the specified valuation of the agricultural land contained in such tenement and the valuation upon which such employment allowance was calculated.
(2) If the portion of the agricultural grant payable under this Act to the council of a county exceeds the amount necessary for making all the primary allowances and employment allowances required by this Act to be made by such council and the payments (if any) required by this Act or by section 50 of the Act of 1898 as applied by this Act to be made by such council to councils of urban districts, such council shall make, in accordance with this Act, to every person rated for the service of the current financial year in respect of a tenement of agricultural land which is situate in the rating area of such council and has a remaining valuation, an allowance (in this Act referred to as the supplementary allowance) calculated on such remaining valuation and at whichever of the following rates is the lesser, that is to say:—
(a) the primary allowance rate, and
(b) the rate in the pound on the total amount of the remaining valuations of all such tenements as aforesaid having a remaining valuation to which the sum applicable under this section to the making of supplementary allowances by such council is equivalent.
(3) If the portion of the agricultural grant payable under this Act to the council of a county exceeds the amount necessary for making all the primary allowances, employment allowances, and supplementary allowances required by this Act to be made by such council and the payments (if any) required by this Act or by section 50 of the Act of 1898 as applied by this Act to be made by such council to councils of urban districts, the said portion of the agricultural grant so payable to such council shall be reduced to the amount so necessary for the making of all the said allowances.
(4) Whenever the Minister is satisfied that the council of a county has, through bona fide error or mistake, incorrectly fixed the amount of the supplementary allowance to be made by such council under this section, the Minister may authorise such supplementary allowance to be made at the rate so erroneously fixed, and thereupon, notwithstanding anything to the contrary contained in this Act, such supplementary allowance shall be made at the rate so erroneously fixed.
Disposal of unapplied balance of grant under the Act of 1933.
9.—Any balance of the grant made to the council of a county or of a scheduled urban district under the Act of 1933 which remained in the hands of such council on the 1st day of April, 1934, and to which section 9 of that Act applies shall, in lieu of being applied in accordance with that section, be divided by such council amongst all the agricultural land in the rating area of such council in proportion to the several specified valuations thereof, and the amount assigned on any such division to any particular agricultural land shall be allowed in accordance with this Act as an abatement from the amount of the poor rate for the service of the current financial year made on such agricultural land or on the tenement in which such agricultural land is included.
Provision in, respect of the City of Dublin.
10.—The sum which is payable in the current financial year under section 50 of the Act of 1898 as applied by section 26 of the Local Government (Dublin) Act, 1930 (No. 27 of 1930), out of the agricultural grant to the Right Honorable the Lord Mayor. Aldermen, and Burgesses of the City of Dublin shall, notwithstanding anything contained in this Act, be sixteen hundred and eighty pounds, thirteen shillings, and six pence.
Provisions in relation to urban districts.
11.—(1) Where a portion of the agricultural grant payable to the council of a county is required by virtue of section 50 of the Act of 1898 to be applied by such council in relief of agricultural land in an urban district from rates, the following provisions shall have effect, that is to say:—
(a) the said portion of the said agricultural grant shall not be altered in amount by reason of the increase by virtue of this Act of the amount of the said grant;
(b) the said portion of the said agricultural grant shall, notwithstanding anything to the contrary contained in section 50 of the Act of 1898, be paid by such council directly to the council of such urban district;
(c) the council of such urban district shall divide the sum so paid to them amongst all the agricultural land in such urban district in proportion to the several valuations thereof and shall allow the amount assigned on such division to any particular agricultural land as an abatement from the amount of the poor rate made for the service of the current financial year on such agricultural land or on the tenement which includes such agricultural land;
(d) if the rate of the abatement (in this section referred to as the normal rate of abatement) made in any urban district in pursuance of the next preceding paragraph of this section is less than the primary rate of allowance in the county in which such urban district is situate, the council of such urban district shall (subject to the provisions of the next following paragraph of this section) make, in the current financial year in accordance with this Act to every person rated in respect of a tenement of agricultural land in such urban district, an allowance (in this Act referred to as an additional allowance) calculated on the specified valuation of such agricultural land and at a rate equal to the difference between the said normal rate of abatement and the said primary rate of allowance;
(e) where an additional allowance is required by the next preceding paragraph of this section to be made in respect of any agricultural land, the council of the urban district shall reduce or, where necessary, wholly omit to make the additional allowance where and so far as may be necessary to secure that the difference between the normal rate on land (as hereinafter defined) in such urban district and the rate in the pound of the said additional allowance is not less than one-quarter of the said normal rate on land;
(f) in this section the expression “normal rate on land” means in relation to any particular urban district, the difference between the total rate in the pound of all rates (including rates other than poor rate) payable in the current financial year in respect of agricultural land in such urban district and the normal rate of abatement in such urban district;
(g) the council of the county in which an urban district is situate shall pay out of the agricultural grant to the council of such urban district the amount of all additional allowances required by this Act to be made by the council of such urban district in pursuance of this section.
(2) Every doubt, question, and dispute which shall arise as to the amount of the normal rate on land in any particular urban district shall be determined by the Minister, and the determination of such doubt, question, or dispute by the Minister shall be final and conclusive.
Tenements partly in a scheduled urban district.
12.—Where two or more tenements of agricultural land are deemed for the purposes of this Act to form together a single tenement (in this section referred to as the composite tenement), and a portion (in this section referred to as the county portion) of such composite tenement is situate in the rating area of the council of a county, and another portion (in this section referred to as the urban portion) of such composite tenement is situate in the rating area of the council of a scheduled urban district, the following provisions shall have effect, that is to say:—
(a) where the valuation of the county portion is equal to or greater than the specified valuation of the composite tenement, then and in such case, for the purpose of the calculation of the primary allowance to be made to the person rated in respect of the composite tenement by the council of the county in which the county portion is situate and for the purpose of the calculation of the additional allowance to be made to such person by the Council of the scheduled urban district in which the urban portion is situate, the specified valuation of the composite tenement shall be deemed to be wholly within the rating area of the council of such county and wholly outside the rating area of the council of such scheduled urban district;
(b) where the valuation of the county portion is less than the specified valuation of the composite tenement, then and in such case, for the purpose of the calculation of the primary allowance to be made to the person rated in respect of the composite tenement by the council of the county in which the county portion is situate and for the purpose of the calculation of the additional allowance to be made to such person by the council of the scheduled urban district in which the urban portion is situate, the whole of the county portion shall be deemed to be specified valuation and none of the urban portion shall be or be deemed to be specified valuation;
(c) where, in any such case as is mentioned in the next preceding paragraph of this section, additional allowances are made by the council of the scheduled urban district in which the urban portion is situate, the council of the county in which the county portion is situate shall make to the person rated in respect of the composite tenement an allowance (in addition to all other allowances made under this Act by such council to such person) calculated at the rate at which the said additional allowances are so made as aforesaid and on the valuation of the urban portion, but subject to the overriding limitation that the valuation on which such allowance is calculated or, where more than one such allowance is made to one person, the aggregate of the valuations on which such allowances are calculated shall not exceed the difference between the specified valuation of the composite tenement and the valuation of the county portion.
Methods of making allowances.
13.—(1) Save as is otherwise provided by this section, the allowance or allowances required by this Act to be made by the council of a county or of a scheduled urban district to any person shall be made by means of an abatement (equal to the amount of such allowance or the total of such allowances, as the case may be) of the rates which would, but for such abatement, be payable by such person to such council for the service of the current financial year.
(2) Every abatement made by the council of a county or of a scheduled urban district to any person in pursuance of this section shall be made in accordance with the following rules, that is to say:—
(a) where such person is rated by such council in respect of only one tenement of agricultural land, the abatement shall be made on the rates payable by such person in respect of such tenement;
(b) where such person is rated by such council in respect of two or more tenements of agricultural land, the abatement shall be made, at the option of such council, either—
(i) on the rates payable by such person in respect of such one of the said tenements as such council shall direct, or
(ii) in such proportions as such council shall direct on the respective rates payable by such person in respect of the said several tenements;
(c) in every case (save where the abatement is made by the issue of a credit note), the abatement made on any rates shall be shown on the demand note for those rates.
(3) The council of a county may, with the sanction of the Minister, decide to make the whole or a particular proportion of the allowances required by this Act to be made by such council by issuing to every person entitled under this Act to any such allowance a credit note declaring him entitled to credit for a sum equal (as the case may require) to the whole or to the said proportion of the allowances to which he is so entitled as against the rates payable by him to such council for the service of the current financial year.
(4) Where—
(a) a person is rated in respect of a tenement of agricultural land situate in the rating area of the council of a county, and
(b) such tenement and a tenement of agricultural land situate in the rating area of the council of a scheduled urban district are deemed to form a single tenement for the purposes of this Act, and
(c) the aggregate amount of the allowances required by this Act to be made to such person by the council of such county exceeds the amount of the rates payable by such person to such council for the service of the current financial year,
the council of such county shall make so much of such allowances as is equal to the said excess of such allowances over the said rates by means of the issue to such person of a credit note declaring him to be entitled to credit for the amount of such excess as against the rates payable by him to the council of the said scheduled urban district for the service of the current financial year, and the council of such county shall pay to the council of such scheduled urban district the amount of every such credit note which is duly delivered to the council of such scheduled urban district by the person to whom it was issued by the council of such county.
(5) Where the council of a county is entitled under or required by this Act to make the whole or any particular proportion of an allowance by means of a credit note, such council may, if they so think proper, issue such credit note in two separate parts each of which declares the person to whom it is issued to be entitled to credit for one moiety of the total sum for which such credit note is issued.
(6) The issue by a council of a credit note may be effected in either of the following ways, that is to say:—
(a) by delivering such credit note to the person entitled to the allowance made (whether wholly or partly) by the issue thereof or to his lawfully authorised agent, or
(b) by sending such credit note by post in an envelope addressed to such person at the address in the books of such council for the service of demands for rates made on such person in respect of the tenement to which such credit note relates.
Realisation of credit notes.
14.—(1) Every person to whom a credit note (not being a credit note in two separate parts) is issued under this Act declaring him to be entitled to credit as against rates payable by him to the council of a county or of an urban district for the service of the current financial year and who has, before the end of the current financial year or such later date as such council, with the consent of the Minister, shall fix, paid all such rates, shall be entitled, on delivering such credit note to such council, to be repaid by such council so much of the said rates so paid by him as is equal to the amount of such credit note.
(2) Every person to whom a credit note in two separate parts is issued under this Act declaring him to be entitled to credit as against rates payable by him to the council of a county or of an urban district for the service of the current financial year shall—
(a) on paying, before the end of the current financial year or such later date as such council, with the consent of the Minister, shall fix, the first moiety of such rates and delivering the first part of such credit note to such council, be entitled to be repaid by such council so much of the said moiety of the said rates so paid by him as is equal to one moiety of the total sum for which such credit note was issued, and
(b) on paying, before the end of the current financial year or such later date as such council, with the consent of the Minister, shall fix, the second moiety of such rates and delivering the second part of such credit note to such council, be entitled to be repaid by such council so much of the said moiety of the said rates so paid by him as is equal to one moiety of the total sum for which such credit note was issued.
Application of Local Government (Rates on Small Dwellings) Act, 1928.
15.—(1) For the purposes of section 6 of the Local Government (Rates on Small Dwellings) Act, 1928 (No. 4 of 1928) (in this section referred to as the said Act), and for the purposes of that section as applied by section 9 of the said Act, the amount of any rate to which the said Act applies made on a person entitled to an allowance or allowances under this Act in respect of such rate shall be deemed to be the difference between the actual amount of such rate and the amount of such allowance or the total amount of such allowances, as the case may be.
(2) Whenever a rating authority as defined by the said Act is the owner of a small dwelling within the meaning of the said Act, this Act shall apply to such rating authority in relation to such small dwelling as if such rating authority were a person on whom a rate was made by such rating authority in respect of such small dwelling for the service of the current financial year and the rates so deemed to have been made were paid by such rating authority on or before the end of the current financial year.
(3) The receipt by any person of an allowance under this Act shall not disentitle him to the benefit of the provisions of sub-section (1) of section 10 of the said Act if and so far as those provisions apply to him.
Amendment of rates.
16.—(1) The secretary of the council of a county or the town clerk of a scheduled urban district may from time to time amend any rate or assessment made for the service of the current financial year on any tenement of agricultural land in any rate book kept by such council by inserting in such rate book the name of any person who ought to have been rated or by raising or reducing in such rate book the sum at which a person has been rated or by altering in such rate book the amount of any allowance made under this Act or by making such other amendment in such rate book as will make such rate or assessment conformable to the provisions of any Act for the time being in force in regard to the making of such rate or assessment.
(2) Every person aggrieved by an amendment made under this section in any rate or assessment shall have the same right of appeal from such amendment as he would have had if his name had been originally inserted in the said rate or assessment and no such alteration had been made therein, and as regards such person the rate shall be deemed to have been made at the time at which he received notice of such amendment.
Directions and instructions by the Minister.
17.—(1) The Minister may give to the councils of counties and to the councils of urban districts or to any such council such general or particular directions or instructions in relation to the carrying of this Act into execution as shall appear to the Minister to be necessary or proper for securing or facilitating the execution of this Act.
(2) Every direction or instruction given by the Minister before the passing of this Act which if given after such passing would have been authorised by the foregoing sub-section of this section shall be deemed to have been given under the authority of that sub-section.
(3) It shall be the duty of every council of a county or of an urban district to comply with every direction and instruction given or deemed to have been given by the Minister under this section to such council, and every act done (whether before or after the passing of this Act) by any such council in pursuance of any such direction or instruction shall be deemed to have been done or to be done under the authority of this Act and shall have and (if done before the passing of this Act) be deemed always to have had effect accordingly.
(4) Every act done by the council of a county or an urban district before and in anticipation of the passing of this Act shall have and be deemed always to have had all such (if any) validity and effect as it would have had if this Act had been in force when such act was done.
Calculation of allowances.
18.—In calculating for the purposes of this Act the amount of any allowance, any fraction of a penny less than a halfpenny shall be disregarded and any fraction of a penny equal to or greater than a halfpenny shall be reckoned as a penny.
Expenses of the Minister.
19.—All expenses incurred by the Minister in the execution of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of money provided by the Oireachtas.
Short title and commencement.
20.—(1) This Act may be cited as the Rates on Agricultural Land (Relief) Act, 1935.
(2) This Act shall be deemed to have come into operation on and shall have effect as on and from the 1st day of April, 1934.
FIRST SCHEDULE.
Urban Districts in which Act Applies.
Arklow,
Athy,
Ballina,
Buncrana,
Bundoran,
Carrickmacross,
Castlebar,
Castleblayney,
Cavan,
Howth,
Longford,
Macroom,
Mallow,
Midleton,
Monaghan,
Naas,
Nenagh,
Passage West,
Skibbereen,
Tipperary,
Tullamore,
Westport.
SECOND SCHEDULE.
Allocation of Agricultural Grant.
County Council. | Amount of Grant. | ||
£ | s. | d. | |
Carlow | 33,591 | 10 | 0 |
Cavan | 62,442 | 10 | 0 |
Clare | 91,668 | 10 | 0 |
Cork | 238,805 | 10 | 0 |
Donegal | 81,398 | 10 | 0 |
Dublin | 61,509 | 16 | 6 |
Galway | 116,454 | 10 | 0 |
Kerry | 93,072 | 0 | 0 |
Kildare | 50,268 | 10 | 0 |
Kilkenny | 76,426 | 0 | 0 |
Laoighis | 50,161 | 0 | 0 |
Leitrim | 38,705 | 10 | 0 |
Limerick | 116,859 | 0 | 0 |
Longford | 34,229 | 0 | 0 |
Louth | 42,651 | 10 | 0 |
Mayo | 94,111 | 0 | 0 |
Meath | 82,888 | 10 | 0 |
Monaghan | 51,766 | 10 | 0 |
Offaly | 49,656 | 10 | 0 |
Roscommon | 67,943 | 0 | 0 |
Sligo | 51,358 | 10 | 0 |
Tipperary N.R | 59,410 | 0 | 0 |
Tipperary S.R | 83,194 | 0 | 0 |
Waterford | 57,155 | 0 | 0 |
Westmeath | 55,632 | 0 | 0 |
Wexford | 80,969 | 0 | 0 |
Wicklow | 45,993 | 10 | 0 |