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S.I. No. 46/1925 -- The Public Bodies Order, 1925.

S.I. No. 46/1925 -- The Public Bodies Order, 1925. 1925 46

No. 46/1925:

THE PUBLIC BODIES ORDER, 1925.

THE PUBLIC BODIES ORDER, 1925.


DEPARTMENT OF LOCAL GOVERNMENT AND PUBLIC HEALTH.


GENERAL ORDER.


No. 57,863: 1925.

IN PURSUANCE of the powers vested in me by the Local Government Act, 1925 , and of all other powers enabling me in this behalf, I, the Minister for Local Government and Public Health, do order, and it is hereby ordered as follows :—

PRELIMINARY.

Article 1.— (1.) This Order may be cited as " The Public Bodies Order, 1925."

(2.) This Order shall not have effect in the County or the City of Dublin.

Article 2.— (1.) In this Order, unless the context otherwise requires :—

(a) the expression " the Act " shall mean the Local Government Act, 1925 ; the expression " the Act of 1898 " shall mean the Local Government (Ireland) Act, 1898, and the expression " the Act of 1902 " shall mean the Local Government (Ireland) Act, 1902 ;

(b) any expression defined in the Act shall have the same meaning as in the Act ;

(c) other expressions shall, subject to the express provisions in this Order, have the same meaning as in the Acts of 1898 and 1902 ;

(d) the expression " finance meeting " shall mean, in the case of the council of a county other than a county borough, the quarterly meeting, and, in the case of any other public body, such one of the meetings held by such body in each month as such body shall appoint to be the finance meeting ;

(e) the expression " secretary " or " clerk " of a public body shall include any person, by whatever name called, who performs, or may be required to perform, under or by direction of the public body, any duty or duties herein directed to be performed by a secretary or clerk ;

(f) the expression " superintendent " shall mean and include the Resident Medical Superintendent, or in his absence the Assistant Medical Officer, or other person duly appointed to act for or in place of the Resident Medical Superintendent ;

(g) the expression " county service " shall mean and include any service the expenses of which are paid by a county council and charged on the county at large other than the construction and maintenance of roads or the relief of the poor ;

(h) the expression " health district charges " shall mean and include the expenses of a board of health acting as sanitary authority for a county health district ;

(i) the expression " separate charge " shall mean and include any excluded charge within the meaning of the Act of 1898, leviable as a separate item of the poor rate either off the whole or part only of a county or off the whole or part only of a county health district, and any other charge leviable by a county council wholly or partly off any area or contributory place other than a county or county health district for any purpose except the relief of the poor ;

(j) the expression " charges under section 15 " shall mean the expenses of boards of health in exercising the functions of the committees which were abolished by section 15 of the Act ;

(k) any reference to a " quarterly meeting " and a " quarter " shall be construed to mean " half-yearly meeting " and " half-year " respectively in the case of any county in which the county council hold half yearly instead of quarterly meetings under section 12 of the Act of 1902 ;

(l) the expression " board of assistance " means a body to whom under a county scheme has been entrusted the relief of the poor in a county or part of a county, and the said expression includes a board of health and public assistance in the performance of its functions under a county scheme.

(2) The schedule to this Order shall be read and have effect as part of this Order.

(3) The Interpretation Act, 1923 , shall apply for the purpose of the interpretation of this Order as it applies for the interpretation of an Act.

Article 3.—The Minister may from time to time assent to any departure from the rules and regulations contained in this Order.

Article 4.—From and after the time at which this Order comes into operation the following Orders are hereby revoked, that is to say :—

The Local Government (Procedure of Councils) Order, 1899, as amended by any subsequent Order, and

The Public Bodies Order, 1904, as amended by any subsequent Order.

Provided that such revocation shall not affect the validity of any proceedings taken or matter or thing done under either of the said Orders, or remaining to be done in continuance of steps already duly taken under either of the said Orders.

PART I Applicable to every County Council, Borough Council, Board of Public Health, and Urban District Council.

Article 5.—The several books of account and forms shall be kept and filled up, and the several duties assigned and prescribed by this Order shall be punctually discharged by the respective proper officers of the council or board in the manner set forth and according to the directions given in this Order and in the schedule hereto. The secretary or clerk shall report to the council or board failure in this respect on the part of any officer, and an entry of such report and the order of the council or board thereon shall be recorded on the minutes. Officers who are required to sign or verify any book or document shall do so in their own handwriting and not by means of a rubber or other stamp.

Article 6.—The secretary or clerk shall punctually enter up and accurately keep the Minute Book or Books, in which shall be entered minutes of all orders and communications received from the Department of Local Government and Public Health, or other government department, and of all communications received relating to the business of the council, and of all directions given by the council thereon ; minutes of the production and examination of all books and accounts which are required to be periodically produced, examined, and signed ; minutes of the reports of the finance and other committees, and of reports of the secretary or clerk and other officers of the council or board, and of all directions given by the council or board thereon ; minutes of all moneys received and paid, and all accounts allowed, as well as all other business, proceedings, and transactions of the council or board, at any of their meetings.

Article 7.—On or before the seventh day of each month the secretary or clerk shall prepare and send to the Minister the Monthly Financial Statement (Form 1) showing in summary form the financial position of the council or board on the last day of the preceding month.

The statement shall be considered by the council or board at their next finance meeting.

Article 8.—A copy of the minutes of the proceedings of the council or board at each meeting shall be transmitted to the Department of Local Government and Public Health by the secretary or clerk within seven days of such meeting.

Article 9.—(1.) The receipts and payments of the council shall be brought to account through the Financial Statement Books of Receipts (Form 2) and of Expenditure (Form 3) under heads of account classified to correspond with those shown in the statement explanatory of the revenue account on the appropriate form of abstract of accounts, and shall be carried to a ledger.

(2.) The classification of the receipts and expenditure of a board of public health, or of any county council in respect of which the Minister shall so direct, shall not be shown in the Financial Statement Books (Forms 2 and 3) but shall be shown under separate numbered heads of account in the Classification of Receipts Book (Form 4) and the Classification of Expenditure Book (Form 5), and in such case the portions of the Financial Statement Books relating to such classification shall be omitted, and in substitution therefor shall be inserted after each receipt or payment in a special column a reference to the head of account in the appropriate classification book to which such receipt or payment has been transferred.

Article 10.—In the Ledger shall be entered and posted up from time to time the financial transactions of each finance meeting as shown in the Financial Statement Books or Classification Books, under the several heads of account and such additional heads or sub-heads of account as may from time to time become necessary in order to comply with any requirement of the Minister or otherwise.

'FORM 18Article 11.—Transactions in connection with the receipt and expenditure of capital moneys received by way of loan or otherwise shall be shown separately from those in respect of revenue in the Financial Statement Books and Ledger, and a separate capital account, including loans, shall be kept with the treasurer for transactions in respect of such capital moneys ; all necessary particulars as to every loan shall first be entered in the Register of Mortgages (Form 6). All transactions, whether in respect of revenue or capital, shall be included in the General Abstract of Accounts of the council or board (hereinafter referred to as the Abstract). If any payment ordered at a meeting includes items chargeable partly to revenue and partly to capital, and such payment is primarily made out of the revenue account in the bank, the entries in the Financial Statement Book or Classification Book of Expenditure shall appear under the appropriate revenue and capital heads of account, and an Advice Note, as hereinafter prescribed, shall be issued at the same meeting to the treasurer of such amount as will enable him to transfer from the capital account to the revenue account the total amount of capital expenditure so advanced out of revenue. No payments chargeable to the revenue account shall be paid out of the capital account.

Article 12.—(1.) Every officer of a council or board who receives money on behalf of a council or board shall issue to the person paying the same an official receipt bearing an identifying number to be taken from a receipt book provided by the council or board for the purpose.

(2.) Every such receipt shall set forth the date when the money was received, the amount thereof, the name of the person from whom it was received, the purpose for which it was received, and (in the case of a periodical payment) the period covered thereby.

(3.) A carbon copy of every such receipt shall be retained in the receipt book which shall be so constructed as to provide therefor.

(4.) The identifying numbers of receipts shall be consecutive, and on each receipt and carbon copy thereof the identifying number shall appear in print.

Article 13.—No payment of any bill or demand against the council or board, other than a payment made in pursuance of Section 80 of the Act of 1898, or a payment on foot of a contract for the construction or repair of any public work, or a payment made under Article 19 of this Order, shall be ordered unless and until such bill or demand shall have been allowed either by the council or board, or by some committee or person specially authorised by them for that purpose, nor unless it shall have been in the hands of the secretary or clerk three clear days at the least before the day of such meeting.

Article 14.—(1.) Except as hereinafter provided, no payment, other than a payment made in pursuance of Section 80 of the Act of 1898, shall be made out of the funds of the council or board unless by an order of the council or board to the treasurer (Form 7) (herein referred to as the " Treasurer's Advice Note " or the " Advice Note ") made at a finance meeting, signed by the presiding chairman and two members of the council or board present at the meeting, and countersigned by the secretary or clerk. Every advice note when duly signed shall be an authority to the treasurer to pay the several amounts specified in the accompanying list or lists on presentation of the paying orders (Form 8) for the same as issued by the secretary or clerk.

(2.) As soon as may be after any person becomes a member of a council or board the secretary or clerk shall procure and forward to the treasurer so many specimen signatures of such person as the treasurer shall require, and shall notify the treasurer when such person ceases to be a member.

Article l5.—The advice note shall be duly prepared by the secretary or clerk in accordance with the prescribed form. The presiding chairman and the two members of the council or board who sign such advice note shall, before signing it, satisfy themselves of the correctness thereof ; they shall initial each page of sums payable, and shall see that the advice note is ruled off in such a manner as to prevent the addition of any names or amounts to those contained in it at the time of signing. Any alteration which it may be found necessary to make shall be verified by the initials of the presiding chairman and the two members of the council or board who sign the advice note, and by the initials of the secretary or clerk. The treasurer shall satisfy himself that the aggregate of the amounts payable to the several parties named corresponds with the amount set forth in the body of the advice note as the total sum so payable; he may refuse to act on any advice note which is not filled up in the prescribed form or which is erroneous or which presents the appearance of having been tampered with, and shall refuse to act on any advice note in which an erasure has been made. In case the treasurer refuses to act on an advice note, such refusal must be made before any money is paid in respect of it, and he shall forthwith notify such refusal to the secretary or clerk. The treasurer shall enter in the appropriate column of the advice note the date upon which each payment is made, and shall retain custody of the several advice notes issued to him in respect of which he makes payments, and shall not deliver or entrust them to any member or officer of the council or board unless specially authorised by the Minister to do so, but shall retain them until he is required by the auditor appointed by the Minister to deliver them to such auditor.

Article 16.—A council or board may, if they think fit, issue at a finance meeting a special treasurer's advice note to provide for payments in respect of demands made by other public bodies, or for the payment of standing salaries of officers, or of pensions, or of instalments of loans which may fall due at the end of the then current month, or in the case of a county council at the end of the then current quarter. Such special advice note shall only be used for the aforesaid purposes, and shall contain an intimation to the treasurer that no payments shall be made in respect of it before the first day of the month or quarter, as the case may require, immediately following the month or quarter in which it may have been signed. The particulars contained in such advice note shall not be entered in the Financial Statement Book of Expenditure of the month or quarter in which the advice note was signed, but shall appear as the first entries in that book for the next succeeding month or quarter.

Article 17.—Every council or board shall provide that for each banking account open with the treasurer the respective advice notes and corresponding paying orders shall be printed on paper differing in colour for each such account. A separate series of consecutive printed numbers shall be assigned to the paying orders for each such bank account.

Article 18.—After each finance meeting of the council or board the secretary or clerk shall forthwith deliver or transmit by post to every person in whose favour a payment is ordered at the said meeting a paying order (Form 8) duly signed by him, provided that orders for payments authorised under Article 16 of this Order shall not be issued by the secretary or clerk prior to the day on which payment may be made as specified in the special advice note.

Article 19.—Any payment not exceeding £5 in respect of petty disbursements may be made by the secretary or clerk under the direction of the council or board, or on his own authority in case of urgency, and every such payment shall be brought into the Financial Statement Book of Expenditure or Classification Book in the following manner. Having regard to the average amount of such payments, the council or board shall fix, as a normal balance, a sum which will be sufficient to meet all such payments till the next finance meeting. They shall include such a sum in a treasurer's advice note, and shall authorise the secretary or clerk to draw a paying order in his own favour for the said amount. At each finance meeting the secretary or clerk shall produce a classified list of his expenditure since the last settlement of his account, with vouchers, and the council or board, having examined the list and vouchers, shall, by an entry in a treasurer's advice note of a sum equal to the total amount of such expenditure in favour of the secretary or clerk, reinstate his balance at the normal amount, and the expenditure shall be classified in the Financial Statement Book of Expenditure or Classification Book in the same way as all other expenditure.

Article 20.—The secretary or clerk shall, before each finance meeting, procure from the treasurer, in respect of each account of the council or board opened with him, a book (hereinafter called a pass book) containing a statement of the sums of money which the treasurer shall have received or paid since his last statement, and shall lay the same before the said meeting ; and the chairman of the meeting shall affix his signature to each such pass book, as evidence that it has been so laid before such meeting. No entries or alterations are to be made in any such pass book by any member of the council or board or by any officer of the council or board other than the treasurer ; and any alteration made by the treasurer must be properly authenticated by him. The treasurer shall take care that the names of all persons, public departments, or public bodies lodging money to the credit of any account of the council or board, and also the name of the payee mentioned in each paying order upon which he makes any payment of money on behalf of the council or board, and the number of each such paying order shall be set out in the appropriate pass book in ink, with the date of each such lodgment or payment. The treasurer shall rule off and balance each pass book up to and including the last day of each month.

Article 21.—The secretary or clerk shall enter from each pass book in the proper column of the Financial Statement Book of Expenditure the date on which the amount of each paying order was paid by the treasurer, as shown in such pass book.

Article 22.—(1.) No goods to be supplied, or works to be done other than public works which are to be executed by a county council, shall be ordered by any officer without specific authority from the council or board, except in cases of urgency, and in such cases the matter shall be reported in detail to the council or board at their next meeting.

(2.) A Requirement Book (Form 9) shall be provided in which the council or board shall give the authority from time to time for the ordering of goods to be supplied or work to be done as hereinbefore provided.

(3.) Where an officer of a council or board is authorised to issue orders on their behalf for stores, other articles, repairs or works, he shall do so by means of an order, bearing an identifying number and taken from the Order Check Book (Form 10) provided by the council or board for the purpose.

(4.) A carbon copy of every such order shall be retained in the order check book which shall be so constructed as to provide therefor.

(5.) The identifying numbers of orders shall be consecutive and on each order and carbon copy thereof the identifying number shall appear in print.

(6.) An entry shall be made in the Day Book (Form 11) when goods are received.

Article 23.—Councils and boards shall arrange with their solicitors to furnish their bills of costs not less frequently than once in each financial year in respect of all completed business transacted on behalf of the council or board, each such bill of costs being accompanied by a Form of Requisition for Taxation addressed to one of the Taxing Officers of the High Court.

Article 24.—No erasures shall under any circumstances be made in any of the records or books of account prescribed by this Order. In case it should be found necessary to make an alteration in any entry it must be done by drawing a line through the erroneous entry and by writing above or beside it the necessary correction. The folios or pages, as the case may be, of all such records or books of account shall be numbered consecutively in print, and no leaf or leaves of any bound book so numbered shall be removed from the book.

Article 25.—The secretary or clerk shall close the accounts of all the receipts and payments of the council or board on the 30th day of September and the 31st day of March (or, in the case of accounts required to be audited yearly, on the 31st day of March) in each year, and shall prepare therefrom, and from the other records of the council, the abstract and the half-yearly or yearly statements of the secretary or clerk in accordance with the several prescribed forms, and shall forward a copy of the abstract and of the statements, duly certified, signed and dated by him, to the Minister within four weeks after the close of the half-year or year, as the case may be.

Article 26.—Notice (Form 12) of the time and place appointed by the auditor for auditing the accounts of the council or board shall be given to the secretary or clerk, who shall, after receiving such notice, give notice of the time and place at which such audit shall be appointed to be held, in the following manner :—

(a) By causing to be exhibited on the outer gate or door of the place of meeting of the council or board a notice (Form 13), and keeping the same so exhibited during 7 days prior to the day appointed for such audit ; and

(b) By an advertisement in the same form to be inserted prior to the said appointed day in some one or more of the public newspapers circulating throughout the county or district.

The secretary or clerk shall also give due notice to the treasurer of the appointment, and shall send to the several other accounting officers of the council or board a notice in the Form 14.

Article 27.—The secretary or clerk shall, seven clear days before the day appointed for auditing the accounts of the council or board, deposit the abstract, half-yearly or yearly statements, books, vouchers, and other documents relating to the accounts for inspection in the offices of the council or board ; and shall permit the same, after they have been so deposited and before the day appointed for the audit, to be inspected, and, if it be desired, copied, by all persons interested, during office hours when the council or board shall not be sitting.

Article 28.—(1.) Within one month from the close of each period of account the secretary or clerk shall prepare and verify copies of the abstract of accounts and half-yearly or yearly statements for such period and shall send such copies to the Department of Local Government and Public Health. The copies or copy so prepared and submitted shall be deemed to be the return specified in article 20 of the schedule to the Local Government (Application of Enactments) Order, 1898.

(2.) At the close of the audit the secretary or clerk shall prepare and verify so many fair copies of the abstract and statements as the auditor may require and shall submit the same to the auditor.

Article 29.—If the auditor be unable from illness or other sufficient cause to hold the audit upon the day appointed or to complete an audit which has been opened by him, the audit may, if the Minister think fit, be held or completed by such other auditor as the Minister may designate for the purpose. The audit so held on the day appointed or completed by the auditor so designated, and any action taken or thing done by such auditor shall be as valid and effectual for all purposes as if held, completed, taken, or done by the auditor who originally issued the notice of audit.

Article 30.—If the auditor, for any reason, finds it necessary or desirable to adjourn the audit, he may adjourn it to some specified date, or otherwise as he may think fit, and any action taken or thing done by the auditor on any day or days on which the audit is resumed shall have the same force and be as effectual as if taken or done by him on the day originally named for the holding of the audit.

Article 31.—The secretary or clerk and the officers of the council or board who by law are liable to account to the auditor shall attend when required at the time and place appointed for the audit of the accounts, and shall submit to him all books and accounts which they are respectively required to keep by this or any other Order of the Minister, or by the council or board, together with all documents and vouchers relating to such books and accounts.

Article 32.—If the auditor finds that any deficiency or loss has been incurred by the negligence or misconduct of any member or officer of the council or board, or that any sum which ought to have been brought into account by such officer was not so brought into account, and in pursuance of the Act of 1902 charges against such member or officer the amount of such deficiency, loss, or sum, the secretary or clerk shall, if so required by the auditor in writing, send as soon as he conveniently can, by post or otherwise, a statement of such deficiency, loss, or sum to such member or officer and to each other member of the council or board.

Article 33.—The secretary or clerk shall deliver, or send by post or otherwise, to each person against whom the auditor makes any surcharge a copy of the certificate of disallowance and surcharge within twenty-four hours after the making of the surcharge.

Article 34.—In case of any error in any account, whether occurring in the accounts for the period under audit or in a previous period, caused in the opinion of the auditor by inadvertence or accident, he may make or cause to be made the necessary correction, and may then deal with the account so corrected, or he may direct that the correction shall be made in the accounts of a subsequent half-year or year.

Article 35.—Any objection made by or on behalf of any person interested or aggrieved against the inclusion in or omission from the accounts undergoing audit of any item, or to any voucher or authority for the same, may be made to the auditor, who may, if he thinks fit, require such objection to be put in writing. A copy of the decision of the auditor upon such objection shall, within twenty-four hours after the auditor has given his decision in writing, be sent by the secretary or clerk to the person making the objection. If the auditor shall not have given his decision in writing, the secretary or clerk shall, within twenty-four hours after the completion of the audit, send to the person making the objection a written notification, informing him of the decision of the auditor, whether allowing or disallowing the item objected to.

Article 36.—An audit shall be deemed to be completed and closed when the auditor having audited the several accounts shall have appended his signature with the date thereof at the foot of the balance sheet in the book of account of the council or board.

Article 37.—When the secretary or clerk has received from the Department of Local Government and Public Health a copy of the auditor's report and of the abstract, he shall lay the same before the council or board at their next meeting, and shall forthwith after such meeting, in lieu of the publication of the abstract of accounts directed to be published by Section 18 of the Local Government (Ireland) Act, 1871, publish a notice (Form 15), in some one or more of the public newspapers circulating throughout the county or district ; and shall furnish without charge to the proprietor or editor of any newspaper who may apply for the same, and to each member of the council or board, a copy of the auditor's report and a copy of the abstract ; he shall also furnish a copy of the report and abstract to any person who applies for the same and pays therefor to the council or board the sum of sixpence.

If the Minister shall so direct the council or board shall publish the auditor's report in a newspaper circulating throughout the county, borough, or district.

Article 38.—Where the Minister in pursuance of section 21 of the Act of 1902, requires an extraordinary audit to be held of the accounts of any council or board or of any officer thereof, the three days' notice required by that section to be given by the auditor shall be forthwith published so far as may be possible in the manner directed by article 26 of this Order, and the provisions contained in this Order with reference to the ordinary audit shall, so far as they may be applicable, apply to such extraordinary audit.

Article 39.—Where a person is aggrieved by an allowance, disallowance, surcharge, or charge made by an auditor, and desires to appeal against such decision by applying to the Minister under section 12 of the Local Government (Ireland) Act, 1871, as amended by section 63 of the Act of 1898, he must apply to the auditor within the period of fourteen days prescribed by section 19 of the Act of 1902, to state in writing his reasons at the foot of the account in connection with which the allowance. disallowance, surcharge, or charge has been made, and a copy of his reasons, and also in the case of a disallowance, surcharge, or charge, of his certificate, must be forwarded to the Minister with the appeal. The appeal (Form 16), which must be signed by the appellant or appellants if more than one aggrieved person appeals, and be delivered to the Minister within six weeks from the date of the allowance, disallowance, surcharge, or charge, shall contain a full statement of all the facts and circumstances which an appellant may desire to lay before the Minister in support of the appeal, and the grounds upon which the appeal is made shall be explicitly set out.

PART II. Applicable to County Councils (other than Councils of County Boroughs).

Article 40.—In this part of this Order, save where the context otherwise requires, the expression " repair " when used in relation to roads means all work of repair of roads, and includes resurfacing roads with a material similar to the existing surface, patching or tarring the surface, repairing surface water drains required exclusively for the drainage of roads, trimming, cutting or removing hedges or trees abutting on roads, repairing or renewing kerbing, channelling, or paving of footways, the maintenance of guard posts or road signs, the maintenance of walls or fences on roads for the protection of the public, the maintenance of walls supporting a road, and other similar works ;

the expression " improvement " when used in relation to roads means and includes the making of any new road or portion of a road, widening roads, resurfacing roads with a material different from the existing surface, constructing or strengthening foundations of roads and the resurfacing necessary in connection therewith, provision of new kerbing, channelling, culverts or paving, constructing new systems of surface water drainage required exclusively for the drainage of roads, rebuilding bridges, removing buildings and structures obstructing the view on roads, and other similar works ;

the expression " Road Works Meeting " means a special meeting of the council held for the purpose of considering the work to be done on the roads of the county in a local financial year, which shall be held not less than one month nor more than two months before the meeting of the council at which the general estimate of the rates for the service of such local financial year shall be considered and the rates in the pound determined.

Article 41.—The payments made in respect of separate charges shall be entered in and brought to account through the Financial Statement Book of Expenditure (Form 3) and shall also be recorded in the Financial Statement Book of Expenditure in respect of Separate Charges (Form 17), or in the Classification Book of Expenditure where such book is kept.

Article 42.—(1.) The treasurer of the council shall keep an account with the council, to be called " The Subsidiary Account. "

(2.) The expenditure of each quarter through the Subsidiary Account shall be tabulated and classified in a separate book of account so as to admit of the totals under each head being posted directly to the proper account in the ledger. If any of such expenditure is primarily advanced out of revenue, but is payable out of capital or borrowed money, the recoupment to be made in respect of such capital expenditure shall be made as directed in Article 11 of this Order.

(3.) The treasurer shall charge to the Subsidiary Account all payments made under the provisions of sub-section (1) of section 80 of the Act of 1898.

(4.) Subject to such standing orders as the council may from time to time make in that behalf and to the conditions hereinafter mentioned, the treasurer shall also pay and charge to the Subsidiary Account the amount of all sums authorised by the finance committee—

(a) For payments to be made out of the Subsidiary Account under this Order.

(b) For such payments not exceeding £10 each as the council may by resolution declare to be urgent, and may direct their finance committee to pay by order on the Subsidiary Account.

(c) For such other payments as may by direction of the Minister be made out of the Subsidiary Account.

(5.) All payments ordered by the finance committee to be made out of the Subsidiary Account shall be made by means of a treasurer's advice note, signed at the meeting by the presiding chairman and two members of the committee and countersigned by the secretary.

(6.) At each meeting of the finance committee immediately preceding a finance meeting of the council the committee shall examine the Subsidiary Account up to the end of the previous month or quarter, and compare it with the certificates and vouchers for payments made thereout since the last examination ; and the committee shall recommend that the total amount of the same or any greater or less sum to be specified in such recommendation shall be paid by the council out of the County Fund to the treasurer.

(7.) The council shall make an order in favour of the treasurer for the payment out of the County Fund of the amount recommended by the committee so far as approved by the council, and the amount of the payment so ordered shall be placed by the treasurer to the credit of the Subsidiary Account.

Article 43.—The secretary shall accurately keep the Register of Separate Charges (Form 18), in which shall be recorded full particulars of such separate charges as shall from time to time be leviable upon the county or upon any portion thereof, and shall be payable directly by the council.

Article 44.—The council shall exercise and perform their powers and duties in relation to the construction and maintenance of any public works other than roads by means of resolutions passed at any meeting of the council.

Article 45.—(1.) The council, on the advice of the county surveyor, shall assign to every road in the county a distinguishing number, and shall, if they think fit, divide any such road into sections of a size and nature convenient for separate reference in relation to the repair or improvement of the road, and shall assign a distinguishing number to each such section.

(2) The number assigned to any road, the division of any road into sections, or the number assigned to any such section shall not be altered except with the consent of the Minister.

Article 46.—(1.) After the provisions of the preceding article have been complied with the council shall prepare, with the assistance of the county surveyor, the Road Schedule (Form 19) showing the number assigned to each road in the county, and, where such road is divided into sections, the number assigned to each such section.

(2) A copy of the Road Schedule shall be supplied to every county councillor, to the council of every urban district in the county, and to such committees of the council as the council shall direct, free of charge, and to any other person making application, at a charge of one shilling.

Article 47.—(1.) The county surveyor shall prepare in triplicate a map of the roads of the county (in this Order called " the Official Road Map ") showing the distinguishing number assigned to each road, and, where a road is divided into sections, showing such division and the number assigned to each such section.

(2.) The three copies of the Official Road Map shall be sealed with the seal of the council. The county surveyor shall retain one such copy, shall send one such copy to the Minister, and shall deliver one such copy to the secretary, who shall cause the same to be exhibited in a prominent position in the room in which the council meets.

(3) The copy of the Official Road Map which is exhibited in the room in which the council meets shall be open to the inspection of the public during office hours, unless the said room is occupied by a meeting of the council or any committee thereof.

Article 48.—(1.) Not less than two months before the date fixed for the Road Works meeting the county surveyor shall deliver to the secretary a scheme setting out the following matters, that is to say :—

(a) the expenditure required in his opinion for the repair of every road or section of a road in the county during the next local financial year.

(b) whether such repair should in his opinion be carried out by contract or otherwise ;

(c) full particulars of every work of improvement of roads which should, in his opinion, be carried out during the next local financial year ;

(d) the approximate cost of every such work of improvement ;

(e) whether in his opinion such work of improvement should be carried out by contract or otherwise ; and

(f) the sum (if any) which should, in his opinion, be set aside for any unforeseen work of repair which may become necessary during the next local financial year.

(2.) The scheme required by the preceding sub-article shall be called " the Provisional Road Works Scheme," and shall be in accordance with Form 20 save that the portion of the said form expressed to be completed by the council shall be left blank.

(3.) The secretary shall, within three weeks of the receipt of the Provisional Road Works Scheme, send a copy thereof to every county councillor, to every such committee of the council as the council shall direct, and to the Minister, and shall supply a copy of the same at a charge of one shilling to any other person making application therefor previous to the holding of the Road Works Meeting.

Article 49.—Two or more roads or sections of roads, the maintenance of which is charged on the same area and all of which are to be repaired otherwise than by contract in any local financial year, may be grouped together and included as one unit in Part I. of the Road Works Scheme for such year, and such roads or road sections shall thereupon be treated as one road or road section for the purpose of the repair thereof during such year.

Article 50.—(1.) The Provisional Road Works Scheme shall be considered by the council at the Road Works Meeting, and may be altered or amended by them by resolution in accordance with this article.

(2.) Where a Provisional Road Works Scheme provides for the execution of any work involving an interference with the rights of any owners or occupiers of land, the county surveyor shall produce at the Road Works Meeting, a list of such owners and occupiers and, where any such owner or occupier consents to such interference, a consent in writing signed by such owner or occupier.

(3.) Any resolution amending or altering a Provisional Road Works Scheme shall be so framed that the scheme after such amendment or alteration will be in accordance with the prescribed form, and shall contain all the particulars required by such form.

(4.) No resolution altering or amending a Provisional Road Works Scheme so as to include therein any work of improvement shall be proposed by a councillor unless such councillor has, before the first day of November preceding the Road Works Meeting, furnished to the county surveyor full particulars of the proposed work and an estimate of the probable cost, and has before the said date applied to the county surveyor in writing to include such work in the Provisional Road Works Scheme.

(5.) A resolution altering or amending a Provisional Road Works Scheme otherwise than by including therein any work of improvement may be proposed at a Road Works Meeting without notice.

(6.) After the consideration by the council of the Provisional Road Works Scheme the secretary shall complete the portions thereof expressed to be completed by the council in accordance with their directions, and the council shall thereupon confirm the scheme with or without amendment or alteration as aforesaid, and the scheme as so completed and confirmed shall be called the " Road Works Scheme " for the county for the next local financial year.

(7.) The secretary shall, within one week from the confirmation of the Road Works Scheme, send a copy thereof to every county councillor, to every such committee of the council as the council shall direct, and to the Minister, and shall supply a copy of the same at a charge of one shilling to any other person making application therefor.

Article 51.—(1.) The expenditure of the council in a local financial year on the repair of any road or section of a road shall not, subject to the exceptions made by this Order, exceed the sum allotted to such repair in the Road Works Scheme for such year.

(2.) Subject to the exceptions made by this Order, the council shall not carry out in a local financial year any work of improvement of roads, other than the works provided for in the Road Works Scheme for such year, or expend on any such work a sum greater than the expenditure allowed therefor in the Road Works Scheme.

(3.) Where owing to unforeseen circumstances the necessary repair of any road or section of a road or the carrying out of any work of improvement of roads becomes more costly than was anticipated at the time of the making of the Road Works Scheme, the council may decide at any meeting to apply to such repair, in addition to the sum provided therefor in the Road Works Scheme, the whole or any part of the sum set aside for unforeseen contingencies in the Road Works Scheme, and, with the consent of the Minister, any other sum available for the purpose.

Article 52.—If a work on roads is so urgently required that to delay its execution until after the next road works meeting would probably cause grave inconvenience or danger to the public or serious loss to the funds of the council, such work may be executed in pursuance of a resolution of the council passed at any meeting, but every such work shall be executed in the same manner as work which the council decide to execute otherwise than by contract.

Article 53.—Where any sum is granted by the Minister to the council for the construction and maintenance of roads, such sum, and any additional sum which the Minister approves, may be expended by the council in carrying out the works specified in a scheme prepared for the purpose and approved by the Minister, notwithstanding the omission of such works or expenditure from the Road Works Scheme.

Article 54.—(1.) Every contract for the execution of a work on roads, either directly with the council or with the county surveyor on behalf of the council, shall contain a condition that the council, or the county surveyor on their behalf, may terminate the contract after ten days' notice.

(2.) Contracts for the repair of roads made directly by the council may be for such period not exceeding three years as the council decide, or for such period exceeding three years as the council, with the consent of the Minister, decide.

(3.) Contracts for the repair of roads made by the county surveyor on behalf of the council shall be for a period not exceeding one year.

Article 55.—When the council decide at a meeting to execute a work by contract they shall take tenders for the said work and shall enter into a contract for the execution thereof in accordance with the following procedure, that is to say :—

(1.) At such meeting the council shall

(a) appoint from the councillors a committee of not less than three members (in this Order referred to as the " tenders committee ") to examine and report on the tenders when received ; and

(b) decide the manner and conditions for making tenders ; and

(c) fix the last date for the reception of the tenders, and the date for the consideration of the tenders by the tenders committee ; and

(d) adjourn the meeting to a day not less than three clear days after the date of such consideration.

(2.) Where the execution of any work involves the acquisition of any land or the borrowing of any loan, tenders shall not be invited for such work until such land has been acquired or the sanction of the Minister to such borrowing has been obtained.

(3.) As soon as possible, subject to the provisions of the preceding sub-article, an advertisement in accordance with Form 21 shall be published in at least two newspapers circulating in the district in which the work is situated, one of which at least shall be a daily newspaper if the work is to be executed on a main road.

(4.) The county surveyor shall furnish to the secretary particulars and specifications of the work, and the secretary shall send copies of the same with the necessary tender form to every person making application therefor before the last day for the reception of tenders.

(5.) No official of the council shall assist, by advice or otherwise, in the preparation of any tender.

(6.) Every tender must be signed by the person making the tender, and enclosed in a sealed envelope, and must state—

(a) the lowest sum for which the person is willing to contract for the performance of the work ; and

(b) the description and address of the person tendering ; and

(c) the name of the guarantor for the performance of the contract.

(7.) The guarantor shall be some sufficient company or society willing to guarantee the performance of the contract, or, if the council have decided that sureties may be accepted, then either such company or society or two sufficient persons who are willing to be bound as sureties for the performance of the contract, provided that—

(a) persons other than those named in the tender may be accepted as sureties ; and

(b) the council shall not accept as surety a person who has entered into a contract with them for the execution of a work of construction or maintenance of roads or who has submitted to them a tender for such a contract, until such work is completed or, in the case of a tender such tender is refused.

(8.) On the date fixed by the council for the purpose the tenders committee at a public meeting shall open all the tenders received and shall consider the tenders with the assistance of the secretary and the county surveyor, or, in the absence of the secretary or county surveyor, of a duly appointed substitute.

(9.) Subject to compliance with the provisions of this article and with the provisions of section 18 of the Local Government (Ireland) Act, 1902, and of section 61 of the Act, the committee may, at their discretion, accept the lowest or any other tender, or reject every tender.

(10.) The acceptance of any tender shall be provisional on the approval by the council of the tender as hereinafter mentioned.

(11.) The tenders committee shall not accept any tender unless

(a) the person tendering appears and satisfies the committee of the sufficiency of the guarantor and the willingness of the guarantor to give the guarantee ; and

(b) the person tendering satisfies the committee that the tender has not been made for any unfair or fraudulent purpose ; and

(c) the person tendering and the guarantor enter into security in accordance with this Order for the due performance of the contract.

(12.) The security for the due performance of the contract shall be—

(a) where the guarantor is a company or society, an instrument executed by the person tendering and by the company or society, securing in case of non-performance of the contract payment to the council of such sum as the council direct, not being less than the total sum payable under the contract ; and

(b) in a case where sureties are accepted, the joint and several bond of the person tendering and his sureties, conditioned in a penalty of double the sum mentioned in the tender as the sum for which the person tendering is willing to contract, or, if that sum exceeds one thousand pounds, of the sum so mentioned in the tender, with an addition of one thousand pounds.

(13.) The council at their adjourned meeting may approve of the acceptance of a tender for a work by the tenders committee and shall thereupon enter into a contract for the execution of the work, in accordance with the tender accepted, and may, if they think fit, enter into such contract by affixing their seal to the tender provisionally accepted by the tenders committee.

(14.) Where no tender for a work has been accepted by the tenders committee, or where the tender so accepted is not approved by the council, the council may decide either to execute the work otherwise than by contract, or to refer the matter back to a tenders committee for reconsideration, and in such latter case the tenders committee shall take steps for obtaining fresh tenders for the work, and for that purpose the tenders committee and the council shall proceed in the matter as if no notice inviting tenders for the work had been issued previously.

(15.) Where a work has been referred back to a tenders committee under the preceding sub-article and no tender for such work is accepted by the tenders committee or any tender so accepted is not approved by the council the work shall be executed otherwise than by contract.

Article 56.—(1.) When the council decide to execute a work otherwise than by contract the county surveyor shall be responsible for the execution thereof in an efficient and economical manner, and for that purpose he shall be empowered on behalf of the council to contract with one or more persons for the execution of the work or any part thereof, or to employ one or more persons to execute the work or any part thereof under his supervision.

(2.) The remuneration paid to any persons employed by the county surveyor under this article shall be at such rate as the council shall from time to time decide.

Article 57.—Notwithstanding the provisions of this part of this Order the repair of any road, or any work of improvement of roads, in respect of which a contract is in force on the 1st day of October, 1925, or which is included in any direct labour scheme in force on the said 1st day of October, 1925, may be executed, during the period while such contract or direct labour scheme remains in force, in accordance with such contract or direct labour scheme, and the expenses of such execution shall be included annually during such period in the Road Works Scheme.

Article 58.—(1.) Where the council provide stocks of materials to be used in the construction and maintenance of public works, a book shall be kept under the supervision of the county surveyor which shall show the quantities of the various materials in stock at any time, and the quantities issued from time to time for use on any public work.

(2.) The council shall determine once at least in each half-year, or oftener if they think fit, a scale of charges for the issue of each class of material of which a stock is provided as aforesaid. An amount determined in accordance with such scale of charges shall be charged to each public work in respect of every issue of material for use thereon.

(3.) An account to be called the " Materials Expense Account " shall be kept in which shall be entered—

(a) by way of charge, the expenses of obtaining the material whether by purchase or otherwise, and of preparing the material for use ; and

(b) by way of discharge, the amounts charged against the various public works in accordance with the preceding sub-article.

(4.) The balance on the Materials Expense Account shall be ascertained at the close of each half-year.

(5.) The scale of charges for materials shall be so determined by the council that the sum of the amounts charged against the various public works in each half-year shall be as nearly as possible sufficient to defray the expenses entered in the Materials Expense Account during such half-year, after taking into consideration any balance in the said account from the preceding half-year.

(6.) A sum sufficient to cover the amounts to be charged in any year on each work of repair or improvement of roads under this article shall be included in the Road Works Scheme as part of the expenditure on such work.

Article 59.—(1.) Where the council provide machinery, horses, carts, or implements to be used in the construction and maintenance of public works a book shall be kept under the supervision of the county surveyor which shall show the various machinery, horses, carts, and implements in stock at any time, and the daily use of such machinery, horses, carts, and implements on each public work.

(2.) The council shall determine once at least in each half-year, or oftener if they think fit, a scale of charges for the daily use of all machinery, horses, carts, and implements on public works. An amount determined in accordance with such scale of charges shall be charged to each public work in respect of the use of any machinery, horses, carts, or implements thereon.

(3.) An account, to be called " the Machinery Expense Account," shall be kept in which shall be entered :—

(a) by way of charge,

(i) the cost of any machinery, horses, carts, and implements purchased out of revenue during the half-year ; and

(ii) the half-yearly charge for interest and sinking fund on outstanding loans for the purchase of machinery, horses, carts, or implements ; and

(iii) the cost of maintenance and attendance and any other expenses incurred in connection with the machinery, horses, carts, and implements.

(b) by way of discharge, the amounts charged against the various public works in accordance with the preceding sub-article, and also any sums received from contractors for hire of machinery, horses, carts, or implements.

(4.) The balance on the Machinery Expense Account shall be ascertained at the close of each half-year.

(5.) The scale of charges shall be so determined by the council that the sum of the amounts charged against the various public works in each half-year, together with the sums received from contractors as aforesaid, shall be as nearly as possible sufficient to defray the various expenses entered in the Machinery Expense Account during such half-year after taking into account any balance in the said account from the preceding half-year.

(6.) A sum sufficient to cover the amounts to be charged in any year on each work of repair or improvement of roads under this article shall be included in the Road Works Scheme as part of the expenditure on such work.

(7.) Where any machinery, horse, cart, or implement is used for the purpose of preparing stocks of material for use on roads, the use thereof shall be charged to the Materials Expense Account in accordance with the scale, and the amount so charged shall be included, with the other expenses of the preparation of material, in the Materials Expense Account.

Article 60.—At the end of every quarter, or of every such shorter period as the council shall direct, the county surveyor shall furnish to the secretary a certified statement showing—

(a) the amount of material issued from stock for use on each public work ; and

(b) the number of days on which any machinery, horses, carts, or implements have been used on each public work ; and

(c) the amount of material sold ; and

(d) the number of days for which any machinery, horses, carts, or implements were hired to any contractor,

during such quarter or shorter period.

Article 61.—(1.) The council shall make all payments due on foot of a contract for the execution of any public work, whether directly with the council or with the county surveyor on their behalf, out of the General Account.

(2.) The council shall make all payments due to any person employed by the county surveyor on their behalf in the execution of any public work out of the Subsidiary Account.

(3.) No payment shall be made to a contractor or employee in respect of a public work unless the county surveyor has certified that such payment may properly be made, and has furnished to the secretary pay sheets or other documents showing the correct amount to be paid.

(4.) Payments to individual labourers or other persons named in the county surveyor's pay sheets may be made by pay clerks acting on behalf of the secretary to be appointed by the council and giving security in accordance with the provisions of subsection (3) of section 83 of the Act of 1898, for the proper discharge of their duties, or by paying orders to be issued by the secretary in favour of each such labourer or other person.

Article 62.—A quarterly list of proposals for payment on road contracts (Form 22) shall be prepared and certified by the county surveyor, and shall be transmitted by him to the secretary in time for submission to each quarterly meeting of the council.

No payments on foot of contracts for the execution of works on roads, whether made directly with the council or with the county surveyor acting on behalf of the council, shall be made except in pursuance of a decision of the council made at a quarterly meeting and duly recorded on the said quarterly list.

Article 63.—The secretary shall keep a periodical record of the expenditure on the repair of each road or section and on each work of improvement of roads.

If a contract is in force either directly with the council or with the county surveyor on behalf of the council for the execution of the repair or work, such record shall he in Form 23A.

If the county surveyor employs persons to execute the repair or work under his supervision, such record shall be in Form 23B.

Article 64.—At the close of each local financial year the secretary shall prepare and certify the Summary of Road Expenditure (Form 24) for the year.

Article 65.—The abstract of the accounts of the council and the half-yearly statements of the secretary, as required for audit by article 25 of this Order, shall be prepared by the secretary in accordance with Forms 25 and 26.

PART III Applicable to Boards of Health.

Boards of Public Health.

Article 66.—(1.) The secretary of every board of public health shall duly keep the Labourers' Cottages General Rental (Form 27) and the Labourers' Cottages Ledger (Form 28).

(2.) An officer of the board of public health shall once at least in every month examine, check, and by his signature certify the accuracy of the books and accounts (Forms 29, 30 and 31) prescribed to be kept by each collector of the rents of labourers' cottages, and the accounts of every person appointed to receive or collect on behalf of the board burial fees, water rents, or other moneys, and the amounts lodged or to be lodged in respect of the same.

(3.) A board of public health may agree with the county council that the duties set forth in the preceding sub-article shall be performed by the rate inspector appointed by the county council under the provisions of Article 106 of this Order for the health district, and in such case such duties shall be performed by such inspector, and the remuneration of such inspector in respect of such duties shall be paid directly by the county council.

(4.) The secretary of a board of public health shall, if and when required by the Minister, or the auditor, or the board, issue to all or any persons who may appear from the books of the board or of a collector to owe rent, fees, or other moneys to the board, a notice in the Form 60 with the necessary modifications, and such notice shall be issued independently and without the privity of the collector.

Article 67.—Every collector or officer who receives money on behalf of the board, other than the treasurer, shall attend and submit his books and accounts to the officer appointed for the purpose, for examination by him at such place and on such day as may be appointed for the purpose, not being less frequently than once in each month, or oftener if required by the board.

Article 68.—The secretary of every board of public health shall prepare and keep written up the Register of Separate Charges (Form 18), in which shall be recorded full particulars of all separate charges existing, or from time to time imposed, upon the county health district or upon any portion thereof, in respect of which moneys are supplied by the county council on demand.

Article 69.—The abstract of the accounts of every board of public health and the half-yearly statements of the secretary as required by article 25 of this Order, shall be prepared by the secretary in accordance with Forms 32 and 33.

Article 70.—A board of public health shall keep accounts of their expenditure and receipts under the Tuberculosis Acts in the same manner as a board of assistance is required to keep accounts of their expenditure and receipts, with the necessary modifications ; save that such expenditure and receipts shall be entered in the Financial Statement Books of the board, classified in the Classification Books of the board and carried to the abstract of the board in the manner provided by this Order.

Boards of Health and Public Assistance.

Article 71.—(1.) A board of health and public assistance shall keep separate books of account for all expenditure and receipts incurred or received by such board in the exercise and performance of the powers and duties conferred or imposed on such board under or in pursuance of the Act, and the provisions of this Order applicable to a board of public health shall apply (with the necessary modifications) to a board of health and public assistance in the exercise and performance of such powers and duties in the same manner as they apply to a board of public health.

(2.) Where any of the expenses of a board of health and public assistance are incurred by the board partly in the exercise and performance of its powers and duties under the Act and partly in the exercise and performance of its powers and duties under a county scheme, the board shall determine, with the approval of the Minister, the proportion of such expenses which is to be accounted for, charged, and demanded as part of the expenses of the execution of such county scheme, and the remaining portion of such expenses shall be accounted for, charged, and demanded in accordance with the provisions of this Order applicable to boards of public health.

PART IV. Applicable to Urban District Councils, including the Councils of County or other Boroughs.

Article 72.—Every urban district council shall cause to be kept, under the supervision of the town surveyor, stock or store books containing records of all machinery, horses, carts, implements, materials, and other similar property of the council, showing in detail particulars of such property, and the value and disposal thereof.

Article 73.—Payments of wages to labourers or other daily or weekly workmen shall be accounted for by means of a properly prepared and ruled wages book, to be kept by or under the supervision of the surveyor, which will show, in respect of each such labourer or workman, the rate of wages per day or per week, the individual days or parts of days worked, the amount of wages earned in respect thereof, and such other particulars as may be necessary. The surveyor shall certify the accuracy of the statement so prepared, and shall allocate on the face thereof, as may be necessary, the wages payable, so that they may be properly charged to the appropriate heads of account. The wages book shall then be furnished to the clerk, who shall, having first checked the statement, pay the several amounts set forth thereon to the respective parties. Each recipient shall acknowledge payment by his signature or witnessed mark, or the wages shall be paid in the presence of a witness who shall give on the statement a dated certificate that the several persons named were paid the certified amounts in his presence.

Article 74.—The clerk of every urban district council shall keep the Rental Register (Form 34) and the General Rental of Artizans' Dwellings (Form 35), and shall once at least in each month, or oftener if the council or the Minister so require, examine the Artizans' Dwellings Rent Receipt Book (Form 36) and the Rent Collection Book (Form 37) and all other books of account which are from time to time required to be kept by any officer of the council and certify their accuracy or otherwise, and each such officer is hereby required to attend at the office of the clerk, upon such day or days as may be appointed for the purpose, and submit all his books and accounts to the clerk to be checked and examined. The clerk shall, if and when so required by the Minister or the council, issue to all persons who may appear from the books of the council, or of a collector, to owe rent, fees, or other moneys to the council, a notice in the Form 60, with the necessary modifications, the notice to be issued independently and without the privity of the collector.

Article 75.—The abstract of the accounts of every urban district council and the yearly statements of the clerk, as required for audit by article 25 of this Order, shall be prepared by the clerk in accordance with Forms 38 and 39.

PART V. Relating to the Annual Budget and the Making and Collection of the Poor Rate.

Annual Budget.

Article 76.—(1.) At a meeting specially summoned for the purpose, to be held on or before the 15th day of January in each financial year, the secretary of every board of public health shall submit his estimate of the liabilities and requirements of such board to be provided for by the county council during the next ensuing financial year, and the board shall, by resolution to be recorded on the minutes of the meeting, adopt the same with or without amendments, and shall thereupon make an Estimate and Demand (Form 40) under their seal for the amount required, and shall transmit the same, as soon as may be, to the county council. The secretary shall also transmit a certified copy thereof to the Minister.

(2.) If any board of public health shall refuse or fail to make such Estimate and Demand on or before the said day of January in each year, the secretary of such board shall furnish a copy of his estimate to the secretary of the county council and to the Minister forthwith, or within three days at most after the said day of January.

(3.) The provisions of this article shall apply, with the necessary modifications, to committees of mental hospitals appointed under Section 9 of the Act of 1898 (Form 41), and to the superintendents.

Article 77.—(1.) Where any loan, borrowed by the council of a rural district before the appointed day for the erection of any labourers' cottages, is to be repaid by the county council under the Act, the board of health for the county health district of which the area of such rural district forms part shall furnish to the county council, as soon as may be after the close of each half-year, a report showing the amount of the revenue received in such half-year by the board from such labourers' cottages after payment of the necessary expenses incurred in connection with the same. The county council in the rate for any local financial year shall raise by way of health district charges a portion of the sum required for the annual repayment of principal and interest of the said loan not exceeding the revenue so received by the board of health during the year ended on the 30th day of September next preceding such local financial year, and shall raise by way of a separate charge on the area of the rural district the remaining portion (if any) of such sum.

(2.) As soon as may be after the receipt of the estimates and demands from the public bodies whom the county council is bound to supply with money, but not later than the 8th day of February in each year, the secretary of the council shall prepare an estimate of the amounts which, in his opinion, will be required during the next ensuing financial year to provide for the liabilities and the requirements of the council and for the sums to be supplied to such public bodies. If there shall be any such public body from whom or on behalf of whom the county council shall not have received an estimate and demand, the secretary shall include in his estimate such sum, by way of provision for the liabilities and requirements of that public body, as he may deem sufficient. The secretary shall forthwith submit his estimate to the finance committee, who may adopt the same with or without amendments for recommendation to the council, and a copy of the estimate so adopted by the committee shall be furnished forthwith by the secretary to each member of the council and to the clerk or secretary of every other public body concerned, and shall be accompanied by tables setting out the particulars of the estimated receipts (other than Poor Rate and Agricultural Grant) and expenditure in the order prescribed in Table 1. of the Abstract (Form 25).

Article 78.—Every county council shall hold a meeting, of which special notice shall be given, as early as possible after the 8th day of February, but not later than the 1st day of March in each year, for the purpose of considering the general estimate of rates and the estimate of rates for separate charges (Forms 42 and 43) prepared in accordance with the secretary's estimate as adopted by the finance committee. The copies of the last-mentioned estimate to be sent to members of the council, as prescribed in the next preceding article, shall accompany the notice calling the meeting if not already forwarded.

Article 79.—The county council may, at such meeting or at some adjournment thereof to be held not later than the 1st day of March, confirm with or without amendments the said estimates (Forms 42 and 43), and shall, by resolution to be recorded on the minutes of the meeting, adopt the same with or without amendments, and determine the rates in the pound to be levied by means of the poor rate as regards each county health district in the county, and the amount to be demanded from each urban district council.

Article 80.—The secretary of the county council shall forthwith furnish to the clerk of each urban district council in the county a statement showing the amount which will be demanded from such council for the service of the ensuing financial year. The clerk of each urban district council shall thereupon prepare an estimate of the amount required to be raised in the urban district by means of the poor rate for the service of the ensuing financial year, and shall submit the same to the finance committee and to the council of the urban district in the same manner as is prescribed in the case of county councils except that for the date, 1st March, there shall be substituted 31st March, and the provisions of article 79 shall apply, with the necessary modifications, to the adoption of such estimate by the urban district council.

Article 81.—A copy of the estimate of rates adopted as aforesaid by the county council and by the urban district council shall be transmitted to the Minister by the secretary and clerk of the council, respectively, within six days after the meeting of the council at which such estimate shall have been adopted.

Making of Poor Rate, etc. by County and Urban District Councils.

Article 82.—Immediately on receiving from the Commissioner of Valuation the revised list of tenements and hereditaments the secretary of the county council or the clerk of the urban district council, as the case may be, shall prepare therefrom in duplicate the Poor Rate Books (Forms 44 and 45), including all particulars required for such rate books, and shall therein assess the several rates determined by the council upon the persons liable in respect of the several tenements and hereditaments and otherwise in accordance with the provisions of the statutes relating to the same, and the rate books shall be completed and ready for signature in sufficient time to enable the rate to be made not later than one month after the beginning of the period for the service of which it is made. The tenements and hereditaments, having been arranged by collection districts according to the order shown in the valuation lists and in the rate books, shall be numbered consecutively by a separate series of numbers for each county health or urban district as the case may be.

Article 83.—In making any assessments of the poor rate on any tenements or hereditaments, any fraction of a penny less than a halfpenny shall be discarded, and fractions equal to, or greater than, a halfpenny shall be reckoned as a penny.

Article 84.—The council shall, fourteen days at least before the making of the rate, publish the statutory notice (Form 46) of the deposit of the rate books for the inspection of ratepayers by fixing copies of it in some conspicuous place on or near the outer door of the offices of the council, and also either by fixing copies of it immediately adjacent to places of public worship in the area for which the rate is to be made, or by publishing it in a newspaper circulating within such area.

Article 85.—On the expiration of the period of fourteen days during which the rate books shall have been open for the inspection of ratepayers in accordance with section 21 of the Poor Relief (Ireland) Act, 1849, the council shall hold a meeting for the purpose of making the rate. Special notice of this meeting shall be sent to each member of the council.

Article 86.—The council shall at such meeting, after the secretary or clerk shall have certified at the foot of each Rate Book (Forms 44 and 45) that the rate, in so far as the value of the hereditaments therein assessed is concerned, is in conformity with the valuation in force for the time being, and if they shall adopt such rate, by resolution to be recorded on the minutes, allow and make the same as assessed in the rate books. A statement of such allowance shall be entered at the foot of each rate book, and signed by the chairman of the day and two or more members of the council present at the meeting, and shall be attested by the seal of the council and countersigned by the secretary or clerk. The warrants authorising the collectors to collect rates may thereupon be duly sealed and signed according to Form 47.

Article 87.—At the same meeting the county council shall, in accordance with a resolution to be entered on the minutes, cause to be duly sealed and signed a demand (Form 48) on the council of each urban district in the county for the amount determined as aforesaid to be demanded, and the demands shall thereupon be transmitted as soon as may be by the secretary of the county council to the councils of the respective urban districts. A certified copy of each demand shall also be transmitted by the secretary to the Minister.

Article 88.—The statutory notice of the rate having been made (Form 49) shall forthwith be published in the manner in which the notice of the deposit of the rate books for inspection is hereinbefore directed to be published.

Article 89.—The secretary of the county council and the clerk of the urban district council shall, within three days after the day on which the poor rate is made, comply with the provisions of section 96 of the Act of 1898, as adapted in pursuance of the Act.

Article 90.—Every council, upon whom a demand under section 51 of the Act of 1898 is made, shall comply with the said demand at the time and in the manner specified therein.

Article 91.—The sums payable by a council to another public body shall be paid by means of a Treasurer's Advice Note to Transfer (Form 50) to be issued by the paying council, directing their treasurer to transfer the said sums to the credit of the receiving body in the bank which acts as treasurer to such body. The secretary or clerk shall forthwith transmit by post to the treasurer of every public body to whose credit money is so transferred a notification thereof (Form 51).

Collection of Poor Rate by County and Urban District Councils.

Article 92.—Every county and urban district council shall, subject to the approval of the Minister, appoint from time to time such and so many persons (hereinafter referred to as " collectors of poor rate ") as they may deem expedient to collect and levy the poor rate within the area on which they have power to make such rate, and shall assign to each collector of poor rate such portion of such area as the Minister may approve. The portion so assigned to a collector of poor rate is hereinafter referred to as a " collection district." In the case of a county council each collection district shall be situate wholly within one county health district, but this shall not prevent such council from assigning to the same person more than one collection district, provided that the several collection districts so assigned, if within the same county health district, shall thereupon form one collection district.

Article 93.—Collectors of poor rate shall perform the duties required of them in such manner as may be prescribed by this or any other general order of the Minister for the time being in force, or by any order which may be made by the Minister from time to time affecting any particular county health or urban district or collection district or districts.

Article 94.—The council may, from time to time, with the consent of the Minister previously obtained, make any change in the division of the county health or urban district into collection districts. Notice of the intention to propose such a change shall be given by a member of the council in accordance with the rules and standing orders for the regulation of the proceedings of the council.

Article 95.—Every appointment of a poor rate collector shall, as soon as the same shall have been made, be reported to the Minister by the secretary or clerk of the council.

Article 96.—A person shall be qualified to be appointed to and to hold the office of collector of poor rate who is not less than twenty-one years of age at the date of appointment, and who satisfies the Minister that he is competent to keep the books and accounts appertaining to such office, provided that no person shall be deemed to be qualified to be appointed to or to hold such office—

(a) who is engaged in retail trade of any kind ; or

(b) whose wife or husband, or any member of whose family, with whom he resides, is engaged in retail trade of any kind ; or

(c) who has within twelve months before his appointment, or since his appointment, received union relief, or relief under a county scheme ; or

(d) who has been convicted of felony, fraud, or perjury, embezzling or wilfully wasting or misapplying any of the monies, goods, or chattels of any public body or has, within five years before appointment or since appointment, been adjudged bankrupt, or made a composition or arrangement with his or her creditors ; or

(e) who holds any other paid office or place of profit under or in the gift or disposal of the council, or of any committee appointed wholly or partly by the council, not being that of collector of rates other than the poor rate ; unless such person shall, in writing addressed to the council, give an undertaking that on being appointed to the office of collector of poor rate under the council he will resign such other paid office or place of profit ; or

(f) who holds the office of collector of rates other than the poor rate, unless it shall be agreed between him and the public body under whom he holds the last-mentioned office that he shall hold such office on the same terms and conditions in respect of tenure of office, duties, and remuneration as the office of collector of poor rate ; and unless the Minister shall consent that he shall hold both such offices.

Article 97.—Such security bond or bonds shall be required in respect of every person appointed or to be appointed to the office of collector of poor rate as the Minister may require for the purpose of securing the council against loss caused by—

(a) the failure on the part of such person duly and punctually to perform the duties of the said office, or

(b) fraud or embezzlement by such person.

Article 98.—Every collector of poor rate shall, subject to the provisions of Article 99 of this Order, continue to hold office until he die, or resign, or be removed by the Minister, or by the council with the consent of the Minister, and every such death, resignation, or removal by the council shall be reported forthwith to the Minister.

Article 99.—The council may, at their discretion, suspend from the discharge of his duties any collector of poor rate, and the secretary or clerk of the council shall thereupon demand from him the surrender of his warrant, which surrender the collector is hereby directed to make. The council shall forthwith report such suspension, together with the cause thereof, to the Minister. If the Minister remove such suspension, the collector shall again receive his warrant, and remain in office and continue to discharge his duties ; but if the Minister shall decide not to remove such suspension, the collector shall cease to hold the office of collector of poor rate on the date of the order declaring such decision.

Article 100.—Immediately on the making of a poor rate by the council the secretary or clerk of the council shall prepare for each collector of poor rate a collecting book of receipt and demand notes (Form 52), and issue the same to him, together with the warrant (Form 47) for the collection of the rate within his collection district. Before issuing the collecting book the secretary or clerk shall cause all forms of receipt and demand note to be fully and accurately filled up, shall see that the particulars given in the collecting book, so far as they purport to be extracted from the rate books, are correctly taken therefrom, and shall remove from the collecting book any blank forms of receipt or demand note.

Article 101.—(1.) Subject to the provisions of sub-article (4) of this article, every collector of poor rate shall be entitled to receive as remuneration for his services on all moneys lodged by him or on his behalf with the treasurer of the council to their credit,

(a) during the first half of each local financial year, provided that the total amount of such moneys be not less than a sum equal to the whole of the arrears included in his warrant and a moiety of the rate made for such year, and

(b) during the second half of each local financial year, provided that the total amount of such moneys, together with the moneys lodged as aforesaid during the first half of such year, be not less than the full amount included in his warrant or warrants for collection in such year,

such poundage rate as the council with the approval of the Minister shall have fixed.

(2.) Payment in respect of poundage due to a collector of poor rate may be made out of the subsidiary account, or may be ordered at the first meeting of the council at which payment can legally be ordered after the date on which the total amount in each case as aforesaid shall have been duly lodged.

(3.) No payment in respect of poundage shall be made by the council to any collector of poor rate unless there is attached to his application for payment a certificate signed by the secretary or clerk of the council to the effect that a sum equal to the arrears and a moiety of the rate made for the year as aforesaid, or the full amount included in his warrant or warrants for collection in the year, as the case may be, has been duly lodged with the treasurer of the council to their credit and within the time specified in the warrant or warrants for the collection of the same, and in any case within the financial year for the service of which the rate was estimated to provide.

(4.) With the consent of the Minister the council may fix terms of remuneration for collectors other than those prescribed in the preceding three sub-articles, and may provide for the payment of such remuneration from the subsidiary account.

(5.) Save with the consent of the Minister no sums shall be paid to any collector by way of remuneration or otherwise in respect of his duties except such sums as are payable to him under this article.

Article 102.—(1.) On the investigation of the accounts of any collector of poor rate who has lodged in any financial year with the treasurer the full amount of his warrant or warrants—

(a) if the council, with the approval of the Minister, declare any rates which such collector has not collected to be irrecoverable the full amounts thereof shall be refunded to such collector without any deductions being made therefrom in respect of poundage which may have been already paid or is payable in respect thereof ; or

(b) if the council, with the consent of the Minister, declare any rates which such collector has not collected to be temporarily uncollectable for some sufficient cause and without default by such collector they shall direct the same to be carried into the next warrant for collection and the full amounts thereof shall be refunded to the collector after deducting therefrom the amount of any poundage he may have been allowed or paid in respect of such rates.

(2.) No collector of poor rate who shall not have lodged the full amount included in his warrant or warrants as aforesaid in the financial year shall be allowed or paid any refund except in respect of rates which the council shall, with the approval of the Minister, declare to be irrecoverable, and there shall be deducted from any such refund the amount of any poundage he may have been allowed or paid in respect of such irrecoverable rates.

(3.) No collector of poor rate shall be allowed or paid any refund in respect of any rates unless, four days at least before the meeting of the council at which his accounts are investigated, he shall have given in to the secretary or clerk of the council a statutory declaration containing a schedule of the rates in respect of which he claims refunds in Form 53, together with the unused receipt forms for such rates, and also shall have posted adjacent to places of public worship in his collection district a full and correct list of the amounts of such rates, setting out the names of persons rated or liable for payment thereof, and the premises in respect of which the rates remain unpaid. The secretary or clerk shall submit such declaration to the council and obtain their recommendations in reference to the refunds claimed by such collector, and it shall then be transmitted with such recommendations and the unused receipt forms to the Minister for his rulings. The receipt forms for rates in respect of which refunds are not allowed shall not be cancelled, but shall be returned to the collector if demanded by him.

Article 103.—The following shall be the duties of every collector of poor rate:—

(1.) To keep all books required to be kept by the orders of the Minister, and attend personally and produce the same to the secretary of the council or to the rate inspector, or to the clerk of the council, as the case may be, at the time and place appointed for the examination of his accounts.

(2.) To collect with due diligence and within the time specified in his warrant in that behalf all moneys payable on account of such rate in his collection district, and to take all lawful and proper steps for enforcing the payment of any rate not duly paid.

(3.) To issue the proper demand notes and receipts as numbered and filled up by the secretary or clerk of the council, and to give no other receipts for any rate whatever.

(4.) To remit or to lodge with the treasurer of the council all moneys collected by him up to and including the Saturday preceding the day appointed for the checking of his accounts, and to take from the said treasurer and produce to the secretary of the council or to the rate inspector or to the clerk of the council, as the case may be, a receipt (Form 54) for every such remittance or lodgment, and further to lodge with the said treasurer within twenty-four hours (exclusive of Sundays or public holidays) of the checking of his account all moneys found on such examination to have been collected and not lodged, and to furnish the treasurer's receipt for the same forthwith to the secretary or clerk of the council.

(5.) To fill, in consecutive order of the rate book numbers, the entries required to be made in the blocks of the Abstract and Report Note (Form 55), with regard to all sums collected and lodged by him, to total the same, and to submit the same with his collecting book and treasurer's receipts, in the manner and subject to the conditions hereinafter prescribed.

(6.) To attend such meetings of the council or of the finance committee as he may be required to attend, with the several books which he is required to keep, and to lay before them a summary of the state of his collection up to date, together with the receipts of the treasurer for all sums lodged with him since the commencement of the half-year.

(7.) To attend before the auditor when so required, and to produce to him at the time fixed for the audit or for any adjournment thereof, all the said books, together with the vouchers and other necessary documents, properly balanced and made up to the end of the period under audit ; and to lay before the auditor his collecting and other books connected with the rate in course of collection at the time of audit, and furnish to the auditor or to the council or to the Minister any abstract, statement, or explanation, verbally or in writing, respecting his accounts and the items contained therein or the vouchers relating thereto at such time or times as he may be required so to do.

(8.) To collect and record in the proper column appointed for that purpose in his collecting book, and supply to the secretary or clerk of the council, as the case may be, all such information as he may be required to supply, for the purposes of the Valuation Acts, the Electoral Act, 1923 , or any Act amending the same, and the Juries Acts, or any of them ; to serve and post such notices in connection therewith as he may be required to serve or post ; to attend at the office of the secretary or clerk of the council, as the case may be, so as to render all necessary information and assistance in the compilation of the lists of voters and jurors ; to attend court at the times when the respective lists for his collection district may be undergoing revision ; and in general to perform and discharge all duties imposed on him by Act of the Oireachtas or otherwise by law.

Article 104.—Subject to the provisions of section 83 (2) of the Act of 1898, every collector of poor rate shall perform his duties in person and not by deputy. Provided always that should a collector become incapacitated by serious illness likely to be of a prolonged nature, as attested by a medical certificate, he may, with the approval of the council and of his sureties, and subject to the consent of the Minister, appoint some fit and proper person to act as his substitute in making or completing the collection for the then current financial year, or such lesser time as may be found necessary, and the council may issue to such a substitute a warrant authorising him to collect or complete the collection of the rate.

Article 105.—A collector of poor rate shall not have or hold any office for the collection of rates in or upon any premises licensed for the sale of intoxicating liquor by retail.

Article 106.—(1.) The county council shall, with the consent of the Minister, appoint an officer for each county health district in the county, who shall be called the " Rate Inspector " of such health district, to examine the books of the collectors of poor rate whose collection districts are situate in such health district.

(2.) Once at least in each fortnight the rate inspector shall examine the books of each collector of the county council in such place as the county council shall appoint for the purpose and at such time as the inspector shall appoint for the purpose.

(3.) Once at least in each fortnight the clerk of every urban district council shall examine the books of each collector of such council in the council's offices at such time as he shall appoint for the purpose.

(4.) At such examination such inspector or clerk shall—

(a) ascertain the total amount of rates collected by the collector since the last examination of accounts ;

(b) examine the treasurer's receipts (Form 54) for all lodgments made by the collector since such last examination ;

(c) see that the entries in the blocks of the abstract and report note (Form 55) include all sums in respect of which the corresponding receipt notes have been detached from the collecting book since such last examination ;

(d) enter his initials in the prescribed space, in the used blocks of the collecting book (Form 52);

(e) fill in the particulars required to be filled in by him in the Collector's Report Note (Form 55), sign and detach such report note from the block ;

(f) carry the totals into the Balance Sheet (Form 56), which he shall initial, having first filled in the several other columns and inserted the date of examination.

(5.) Every rate inspector or urban district clerk shall immediately after such examination furnish to the council a report and summary of such examination (Form 57), together with the Collector's Report Note (Form 55) from which the secretary or urban district clerk shall prepare the Abstract of Lodgments by Collectors (Form 58) and the Half-Yearly Summary thereof (Form 59).

(6.) The rate inspector shall report to the secretary any collector who fails to attend at the time and place appointed or who fails to produce any books or lodgment receipts for money collected, or whose accounts disclose any irregularities on the examination thereof.

(7.) A county council may, with the consent of the Minister, appoint more than one rate inspector for a county health district and assign districts within such health district to each such a inspector.

Article 107.—If any collector of poor rate fails to attend at the time and place appointed for the examination of his books and accounts, or if he fails to produce all such books or accounts, or fails to produce or furnish lodgment receipts from the treasurer for all moneys collected by him, the secretary or clerk of the council shall forthwith call on the collector for a written explanation of his default. If such written explanation is not given, or if the secretary or clerk deems it to be unsatisfactory, or if the collector makes default in any particular as aforesaid on two successive examination days, the secretary or clerk shall forthwith report the collector, specifying the default or defaults, to the Minister, to the collector's sureties, and to the council or the finance committee of the council.

Article 108.—The secretary or clerk of the council may from time to time, and shall when and so often as he is so required by the Minister or the council or the auditor, send or cause to be sent, independently and without the privity of the collector of poor rate, a notice (Form 60) to ratepayers who appear from the council's or the collector's books to owe rates. If it is found that any such ratepayer has paid the rates due by him, but that the amount thereof has not been accounted for by the collector, the secretary or clerk shall forthwith report the fact as in the next preceding article, giving full particulars.

Article 109.—The secretary or clerk of the council shall furnish to the Minister within three days after the last day of each month, a return (Form 61) showing the state of the collection of the poor rate up to the last day appointed for examining the accounts of collectors in that month.

PART VI. Applicable to Committees.

Committees of District Mental Hospitals.

Article 110.—Subject to the provisions of this part of this Order, Part I of this Order shall apply, with the necessary modifications, to the Committee of a District Mental Hospital appointed under section 9 of the Act of 1898 (hereinafter called the Mental Hospital Committee).

Article 111.—The minute book of the mental hospital committee shall be kept and entered up in such form, and shall contain, in addition to the matters hereinbefore prescribed, such statistical or other information as may from time to time be required by the Inspectors of Lunatics. The copy of the minutes of the proceedings of the mental hospital committee shall be transmitted by the superintendent after each meeting to the Inspectors of Lunatics and not to the Minister.

Article 112.—It shall be the duty of the respective officers of every mental hospital committee to keep and punctually enter up the several books and forms or parts of such books and forms in the manner set forth and according to the directions given in this Order and in the schedule thereto, and also to keep and punctually enter up in the prescribed manner such other books as may have been or may hereafter be directed by the Inspectors of Lunatics to be kept.

Article 113.—The provisions of Article 42 of this Order which relate to the keeping of a subsidiary account shall apply, with the necessary modifications, to an account to be opened under that name by the mental hospital committee with their treasurer for the making of payments by the superintendent, save that no treasurer's advice note for the authorisation of payments out of such subsidiary account shall be necessary. The paying orders shall be signed by the superintendent on behalf of the mental hospital committee.

Article 114.—The payments to be made out of the subsidiary account shall only be such as are of an urgent nature and do not exceed £5 each. Provided that the mental hospital committee may from time to time, by an order to be made in the requirement book (Form 9), authorise the payment by the superintendent, out of the subsidiary account, of such larger sum or sums as may be required for the purchase of farm stock during the ensuing month.

Article 115.—(1.) The mental hospital committee shall cause stock to be taken each half-year of all provisions, necessaries, clothing, bedding, furniture, utensils, farm implements, farm produce, and other property of the mental hospital, and for that purpose they shall appoint as stocktaker some competent person, not being an officer or member of the mental hospital committee, or any person interested directly or indirectly in any contract for the supply of goods to the mental hospital, or any person in the employment of any such officer, member, or person interested as aforesaid, to discharge the duty. The appointment shall be made at such times as will enable the person so appointed to complete the taking of stock by the last day of the half-year.

(2.) The stocktaker shall not be allowed by the mental hospital committee or by any officer of the mental hospital access to the books or records of the mental hospital for the purpose of stocktaking. He shall enumerate or measure the several articles found by him and enter the amounts thereof on lists to be provided by the mental hospital committee, which shall show the various articles of which stock is to be taken ; he shall not value such articles, but shall submit the lists so filled to the mental hospital committee at their next meeting. Provision shall be made on the appropriate lists for showing in a separate column the quantities of articles which the superintendent on the report of the stocktaker may recommend to be condemned as being worn out or useless, and these articles shall be placed forthwith in a special store for condemned stock. The mental hospital committee shall examine the articles so recommended to be condemned, and shall return to stock or condemn the same as in the exercise of their judgment they think fit. Entries shall be made forthwith on the minutes of proceedings of the mental hospital committee recording the description and quantities of all articles ordered to be condemned, which shall then be sold or destroyed under the supervision of the superintendent, so that they may not be returned to stock. The superintendent shall be responsible for the safe custody of all articles deposited in the store for condemned stock pending such sale or destruction, and he shall at all times retain the key of such store.

Article 116.—The Abstract of the Accounts of the mental hospital committee and the superintendent's half-yearly statements, as required for audit by article 25 of this Order, shall be prepared in accordance with Forms 62 and 63.

Committees of Agriculture and Technical Instruction.

Article 117.—(1.) Subject to the provisions of this Part of this Order, Part I of this Order shall apply with the necessary modifications to every committee or joint committee appointed by one or more county or urban district councils under the Technical Instruction Acts, 1889 and 1891, or under section 14 of the Agriculture and Technical Instruction (Ireland) Act, 1899, and such committee or joint committee is hereinafter referred to as " the Committee " or " the Joint Committee " respectively.

(2.) In relation to any such committee or joint committee the expression " the controlling department " means either the Department of Lands and Agriculture or the Department of Education according as such committee or joint committee performs duties for the purposes of agriculture and other rural industries, or in connection with technical instruction respectively.

Article 118.—Financial transactions as reported to or transacted by the committee or joint committee at each finance meeting shall be recorded in the first part of the minutes of the proceedings of such meeting in accordance with Form 64. Such part of the minutes is hereinafter referred to as the Financial Minutes. The heads of account in respect of receipts and expenditure shall be such as may be from time to time authorised by the Minister at the request of the controlling department.

Article 119.—The copy of the minutes of the proceedings of the committee or of the joint committee mentioned in Article 8 of this Order, shall be transmitted within seven days of the meeting to the controlling department, and not to the Minister. The part containing the financial minutes shall be separate and detachable.

Article 120.—The secretary or clerk of the committee, or of the joint committee shall from time furnish to the Minister and to the controlling department such financial statements as he may be required to furnish either by the Minister or by the controlling department.

Article 121.—The abstract of accounts of the committee and the half-yearly or yearly statements of the secretary or clerk as required for audit by Article 25 of this Order, shall be prepared by the secretary or clerk of the committee in accordance with Forms 65 and 66 ; and the abstract of the accounts of the joint committee and the half-yearly or yearly statements of the secretary or clerk as required for audit by Article 25 of this Order, shall be prepared by the secretary or clerk of the joint committee in accordance with such form as may be from time to time directed by the Minister in each case.

PART VII. Applicable to Town Commissioners.

Article 122.—Parts I. and IV. of this Order and the appropriate forms shall, so far as may be applicable, apply, with the necessary modifications, to the commissioners of towns (other than urban districts) under the Towns Improvement (Ireland) Act, 1854.

Article 123.—The provisions of articles 106, 107, 108, and 109 of this Order shall apply, with the necessary modifications, to the keeping and checking of the books and accounts of the collectors of rates leviable by such commissioners.

PART VIII. Applicable to other Public Bodies not hereinbefore specially dealt with other than Boards of Assistance.

Article 124.—Part I. of this Order shall apply, with the necessary modifications, to every public body not hereinbefore specially dealt with other than boards of assistance.

Article 125.—The receipts and payments of each such public body shall be brought to account through the financial statement books of receipt and expenditure which shall be kept according to Forms 2 and 3 respectively, or in such other form as the Minister may from time to time direct or approve.

Article 126.—It shall be the duty of the officers of each such public body to keep and punctually enter up the several books and forms or parts of such books and forms required for the due rendering of the accounts of the body in the manner set forth and according to the directions given in this Order and in the schedule thereto, or as may be specially directed or approved by the Minister.

Article 127.—The secretary or clerk of each such public body shall from time to time furnish such statements or returns to the Minister as he may be required so to furnish.

Article 128.—The abstract of accounts of each such public body and the half-yearly or yearly statements of the secretary or clerk, as required for audit by article 25 of this Order, shall be prepared by the secretary or clerk in accordance with Forms 67 and 68, and such other form or forms as the Minister may in each case direct or approve.

PART IX. PAYMENT OF TRAVELLING EXPENSES OF MEMBERS.

(Section 63 of the Act.)

Article 129.—In this part of this Order the expression " paying authority " means and includes either a " county authority " or an " authorised committee " within the meaning of section 63 of the Act.

Article 130.—The secretary or superintendent of a paying authority shall, as soon as he receives from a member of the authority the address at which such member ordinarily resides, enter the same in the Register of Members Addresses (Form 69) and shall also enter therein the other particulars required by the said form and the amount of the contribution payable to such member in respect of each meeting he attends at the ordinary place of meeting of the authority.

Article 131.—At each meeting of a paying authority the Attendance Register (Form 70) shall be available for the signature of each member at the door of the room where the meeting is held. At the close of each half-year the secretary or superintendent shall ascertain from the Attendance Register the number of meetings during such half-year at which each member is to be deemed to have attended, shall enter the same in the appropriate column, and shall certify such number by his signature.

Given under my Seal of Office, this 18th day of December, in the Year of Our Lord one thousand nine hundred and twenty-five.

(Signed) SEAMUS DE BÚRCA,

Minister for Local Government

and Public Health.

PUBLIC BODIES ORDER, 1925.

SCHEDULE.

LIST OF FORMS.

No.

1. Monthly Financial Statement.
2. Financial Statement Book—Receipts
3. Financial Statement Book—Expenditure
4. Classification of Receipts Book
5. Classification of Expenditure Book
6. Register of Mortgages
7. Treasurer's Advice Note
8. Paying Order
9. Requirement Book
10. Order Check Book
11. Day Book
12. Auditor's Notice of Appointment
13. Notice Publishing Time and Place of Audit
14. Notice as to Time and Place of Audit
15. Notice of Completion of Audit
16. Appeal against Allowance, Disallowance, Surcharge or Charge
17. Financial Statement Book of Expenditure (Separate Charges)
18. Register of Separate Charges
19. Road Schedule
20. Road Works Scheme
21. Advertisement inviting Tenders for Works
22. List of Proposals for Payment
 23A. Record of Expenditure on Road Work by Contractor
 23B. Record of Expenditure on Road Work by Direct Labour
24. Summary of Road Expenditure
25. Abstract of County Council's Accounts
26. Half-yearly Statements of County Secretary
27. Labourers' Cottages General Rental
28. Labourers' Cottages Ledger
29. Labourers' Cottage Rent Receipt Book
30. Labourers' Cottages Rent Collection Book
31. Labourers' Cottages Rent Collector's Report Book
32. Abstract of Accounts of Board of Health
33. Half-yearly Statement of Secretary of Board of Health
34. Rental Register of Artizans' Dwellings
35. General Rental of Artizans' Dwellings
36. Artizans' Dwellings' Rent Receipt Book
37. Artizans' Dwellings' Rent Collection Book
38. Abstract of Accounts of Urban District Council or Town Commissioners
39. Yearly Statements of Clerk of Urban District Council or Town Commissioners
40. Annual Estimate and Demand by Board of Health
41. Annual Estimate and Demand by Mental Hospital Committee
42. General Estimate of Rates by County Council
43. Estimates of Rates for Separate Charges by County Council
44. Rate Book—County Councils
45. Rate Book—Urban District Councils
46. Notice of Deposit of Poor Rate Books for Inspection
47. General Warrant to Collect and Levy Poor Rates
48. Annual Estimate and Demand by County Council on Urban District Council
49. Notice of Poor Rates having been made
50. Treasurer' s Advice Note for making Transfers of Money
51. Notice of Transfer of Money
52. Collecting Book of Receipts and Demand Notes
53. Schedule of Uncollected Poor Rates
54. Receipt from Treasurer for Lodgment by Rate Collector
55. Collector's Abstract and Report Note
56. Collector's Balance Sheet
57. Report of Rate Inspector
58. Abstract of Collector's Lodgments
59. Half-yearly Summary of Poor Rate Collectors' Lodgments
60. Office Rate Notice
61. Monthly Return of Collection of Rate
62. Abstract of Accounts of Mental Hospital Committee
63. Half-yearly Statements of Resident Medical Superintendent
64. Financial Minutes of Committes of Agriculture and Technical Instruction
65. Abstract of Accounts of Committees of Agriculture and Technical Instructions
66.

Half-yearly Statements of Secretaries of Committees of Agriculture and Technical Instruction

67. Abstract of Accounts of other Public Bodies
68. Statements of Clerks of other Public Bodies
69. Attendance Register—County Authorities or Authorised Committees
70. Register of Members' Addresses—County Authorities or Authorised Committees

FORM 1.

ALL PUBLIC BODIES

(Article 7).

(Other than Committees of Agriculture and

Technical Instruction and Boards of Assistance).

MONTHLY FINANCIAL STATEMENT FOR      19....

Ordinary Account. Loans Account.
£ s. d. £ s. d.
SUMMARY.

Balance (if any) due by Treasurer as per last Statement

Total sums received to the last day of ...........19......

Total

Balance (if any) due to Treasurer as per last statement

Payments ordered at last Finance meeting

Total

Net Balance Due—Treasurer (being difference of above Totals)

RECONCILEMENT.

Balance per Bank Book due-Treasurer

Outstanding Orders

Net Balance as above due— Treasurer

FORM 2. ALL PUBLIC BODIES Folio No...................
(ARTICLE 9.)

(Other than Boards of Assistance.)

__________

FINANCIAL STATEMENT BOOK—RECEIPTS.
(To be kept by the Secretary or Clerk.)
Half Year (or Year) ending the last day of...................... 19....

Date when lodged with Treasurer From whom Received Particulars of Receipt (e) Total Amount Received £ s. d. CLASSIFICATION OF RECEIPTS. (d) Ledger Folio to which posted (a) (b) Total Amount of Receipts, for this month or quarter

v14p1020.gif

NOTES.

(a) Here insert the No. of the folio of the Ledger at which the total amount of receipts, for this month or quarter, is debited to Treasurer.

(b) In this and following columns insert the Nos. of the respective folios of the Ledger at which the total amount of receipts for this month or quarter under each head is credited to the proper Account named at the top of the column.

(c) Insert name of Public Body

d) These columns may be omitted where the Classification Book is kept.

(e) Where the Classification Book is kept the No. of the folio to which each receipt is posted may be inserted in this column.

CERTIFICATE OF THE SECRETARY OR CLERK.

I hereby certify that the foregoing Statement is correct, and that the several Totals therein shown have been credited or debited, as the case may be, to the proper Account, at the folios of the Ledger specified in each case

Dated this............ day of................................................19....
................................................. Secretary or Clerk.

CERTIFICATE OF CONFIRMATION BY THE PUBLIC BODY.

(To be signed at the first Ordinary Meeting held after the Finance Meeting.)

I hereby certify that the foregoing was this day submitted to, examined, and confirmed by the ...........................................(c)........................................
Dated this......................day of...............................................19....
.........................................Chairman of the Meeting

FORM 3. ALL PUBLIC BODIES Folio No...............
(ARTICLE 9.) (Other than Boards of Assistance.)
FINANCIAL STATEMENT BOOK.—EXPENDITURE
(To be kept by the Secretary or Clerk.)
Half-Year (or Year) ending the last day of........................19....

Date of Issue of Order In whose favour issued Particulars of Payment (f) No. of Paying Order (a) Date when paid by Treasurer (a) Orders Outstanding at close of the Amount £ s. d. Total Amount ordered to be paid CLASSIFICATION OF EXPENDITURE (e) Ledger Folio to which Posted (b) (c) Total Amount of Payments for this Month or Quarter

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NOTES.

(a.) In order to facilitate the checking of the list of Paying Orders outstanding, and the reconcilement of the Treasurer's Balance, at the close of each Account, the entries in the column headed " Date when paid by Treasurer" should be made in red ink in case of all orders issued in respect of expenditure during the period, but not paid by Treasurer till after the close of the Account.

(b.) Here insert folios of the Ledger at which the "Total amount of Payments for this Month or Quarter" is credited to Treasurer.

(c.) In this and following columns insert in this space the numbers of the respective folios of the Ledger at which the "Total amount of Payments for this Month or Quarter" under each head is debited to the proper Account.

(d.) Insert name of Public Body.

(e) These columns may be omitted where the Classification Book is kept.

(f.) Where the Classification Book is kept the No. of the folio to which each payment is posted may be inserted in this column.

CERTIFICATE OF THE SECRETARY OR CLERK.

I hereby certify that the foregoing Statement is correct, and that the several Totals therein shown have been credited or debited, as the case may be, to the proper Accounts, at the folio of the Ledger specified in each case, and that the Treasurer's Advice Note for making the above payments was signed by the following :—

   ..........................................Chairman.

..........................

..........................

v14p1023.gif

Members present at the Meeting.

Dated this...... day of........................................19.... ...........................................Secretary or Clerk.

CERTIFICATE OF CONFIRMATION.

To be signed at the first Ordinary Meeting held after the Finance Meeting at which the above payments were ordered to be made.)

I hereby certify that the foregoing was this day submitted to, and examined and confirmed by the

..............................(d).

Dated this ......day of................................................19....

...........................Chairman of the Meeting

FORM 4.

(ARTICLE 9.)

COUNTY COUNCILS AND BOARDS OF HEALTH.

CLASSIFICATION OF RECEIPTS BOOK.

(To be kept by the Secretary.)

Half-year ending the last day of.……………………...................19....

(HEAD OF ACCOUNT.)

Ledger Folio..........................

Date when lodged with treasurer From whom Received Particulars of Receipt AMOUNT
In which urban districts participate In which urban districts do not participate
£ s. d. £ s. d.

Total amount of Receipts for this Month or Quarter

FORM 5

(ARTICLE 9.)

COUNTY COUNCILS AND BOARDS OF HEALTH.

CLASSIFICATION OF EXPENDITURE BOOK.

(To be kept by the Secretary.)

Half-year ending the last day of.…………….....................19....

(HEAD OF ACCOUNT.)

Ledger Folio…..........

Date of issue of Order In whose favour issued No. of Paying Order Particulars of Payment AMOUNT
To which urban districts contribute From which urban districts are exempt
£ s. d. £ s. d.

Total Amount of Payments for this Month or Quarter

FORM 6.

COUNCILS OF COUNTIES, BOROUGHS AND URBAN DISTRICTS.

(ARTICLE 11.)

Page or Folio No...........
REGISTER OF MORTAGES IN RESPECT OF LOANS.

(To be kept by the Secretary or Clerk.)

Repayment. No. date of Deed or Instrument Parties to same Purposes for which Laon was obtained Amount secured by the Mortage £ s. d. Dates when Instalments received 19- Amount of each Instalment received Within what period Rate of Interest per cent. Whether by Annuity or Instalment. If the latter state amount of half yearly instalment. Special Area (if any) Chargeable Date when Mortage finally Discharged Observations. 1 2 3 4 5

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ALL PUBLIC BODIES

FORM 7. (Other than Boards of Assistance.)
(ARTICLES 14, 15, 16, 17).
TREASURER'S ADVICE NOTE.

Page............................

(a)......................................... Council .........................................., (b).......................................................... Account.
The…................. Bank, …........................Branch Treasurer, of the (a)............................................................ ...is hereby advised that the (a)...............................have authorised.. payments to be made on or after the…........day of .....................................19......, as detailed on the annexed page (or pages numbered 1 to……...inclusive), and have directed that the several amounts thereof are to be charged to the..................................Fund, The Secretary or Clerk has been authorised to issue Paying Orders numbered from ................to................. inclusive, to the payees ; the total payments so a authorised amount to the sum of......................Ppunds, ..................Shillings, and...................Pence. No. of paying order To whom Payable Postal Address Amount When Paid
£ s. d.
We hereby certify that we have carefully examined the annexed List or Lists of Payments, and checked the total, and find it correct, and we sign this Advice Note on behalf of the majority of the (a)............................................................ ..................................
Dated this................... day of...........................19..
................................................. Presiding Chairman.
................................................. v14p1027a.gif Two Members present at the Meeting.
.................................................
I certify that the payments detailed on the annexed page (or pages numbered 1 to..................inclusive), were duly authorised and orders by the............................................................ .at their meeting held on the above-mentioned date, and that, before signing this Certificate, I have entered the several amounts in folio.........................of the Financial Statement Book.
(Countersigned),

.................................

Secretary or Clerk.

Total    £

This Advice Note is to be retained by the Treasurer, and is not to be delivered to any person but the Auditor, except by the express authority of the Minister for Local Government and Public Health.

(a) Insert name of Public Body.

(b) To prevent confusion, paper differing in colour should be used for the Treasurer's Advice Note with the appropriate Paying Orders, for each account open with the Treasurer.

(c) Here the name of the Account should be printed. e.g., " General," " Capital, " " Subsidiary."

ALL PUBLIC BODIES

FORM 8. (Other than Boards of Assistance).
(ARTICLES 14, 17, 18.)

PAYING ORDER. (a). (Here insert the name of Public Body OFFICES, day of 19 Order No (c) Financial Statement Book, folio (b) Account. The Bank, Branch, begin the Treasurer of the of Shillings, and Pence, being (d) Payment will be made on presentation of this authorisation with the form of receipt hereunder duly signed by you within a period of not more than six months from date hereof. ii This Document must be presented through a Bank. To Secretary or Clerk. & Co.

v14p1027b.gif

RECEIPT FOR AMOUNT PAID.

(Not to be detached.)

I acknowledge the receipt of the above amount,

Signature and Stamp....................

STAMP

if £2 or over

....................................

£ :

(a) To prevent confusion, paper differing in colour should be used for the Treasurer's Advice Note with the appropriate Paying Orders, for each account open with the Treasurer.

(b) Here the name of the Account should be printed, e.g., " General," "Capital," " Subsidiary.'

(c) This number should be consecutive for the financial half-year or year and be in print.

(d) Here set out fully the purpose or service in respect of which the payment is made.

ALL PUBLIC BODIES

FORM 9.
ARTICLE 22). (Other than Boards of Assistance.)

REQUIREMENT BOOK.

To remain in the custody of the Secretary or Clerk, and by him to be submitted to the Council or Board for their authority to issue orders ; each Decision (column 6) to be authenticated by the initials of the Presiding Chairman in Col. 7 and his signature at foot of page. A separate page (or pages if necessary) to be used for each Meeting.

REQUISITION. Office held by person making the requisition Officer by whom the Order is to be issued Decision of Council or Board Initials of Presiding Chairman
Date Full details of Articles required or Work to be done Estimated Cost
1. 2. 3. 4.

The [      ] at their Meeting held this day hereby authorise the foregoing articles to be ordered or work to be done as indicated in column 6 and initialled by me in Column 7.

Dated this.................................... day of.........................................................19....

.............................................Presiding Chairman.

FORM 10

ALL PUBLIC BODIES.

(ARTICLE 22.)

(Other than Boards of Assistance.)

THE ORDER CHECK BOOK.

INSTRUCTION TO BE PRINTED ON THE COVER OF THE ORDER CHECK BOOK.

This Book shall be used by every Officer authorized by the Public Body to issue Orders on their behalf for all orders to be given by him for stores, other articles, repairs, or work, details of which are to be set out on the Order and a carbon copy thereof kept. The Order when signed by the proper Officer shall, together with the form of Invoice, be issued to the Tradesmen or other person dealt with or employed. The Invoice having been filled up by the Tradesman or other person shall be furnished with the goods when delivered or when the work is executed. In case of partial completion only of the Order an advice note of the quantity of goods delivered or the work executed shall be sent therewith and shall bear the same number ; the Invoice to be sent when the Order is fully executed.

ORDER. The particulars and Price of the Goods or Work are to be inserted, and the Invoice and Account returned when the order is executed. * INVOICE.
Date............day of.............. 19 * Date.....day of..................19 .
No............. * No...........
Mr.†..................... * The.......................................................

Please to supply and charge to the Account of................….

*

*

Drs.  To†

*

*

*

*

*

Date

Articles supplied, or Work done.

s. d.
* Total    £

...................................

(Signature.)

See notice on back thereof.

The Tradesman or other person shall produce the Order to the Public Body or to the Auditor for inspection if required.

*

*

No..........‡

*

*

Examined...........................................

*

*

...........................................19 .

*

*

Correct,.....................................Clerk.

†Insert in these spaces the names of the Tradesman, the Goods to be supplied, and the places at which they are to be delivered, or the work to be done, as the case may be.

‡This No. must be entered by the proper officer receiving the goods according to the order of the receipt, as shown in the Day Book, Form II.

The following Notice shall be printed on the back of the Order :

NOTICE.

The attention of the Contractor or other person to whom this Order is issued, is specially directed to Section 51 (7) of the Local Government (Ireland) Act, 1898, which requires that every debt, claim, or demand which is directly or indirectly payable out of the poor rate, shall be paid within the half-year in which the same was incurred or became due, or within three months after the expiration of such half-year.

FORM 11. ALL PUBLIC BODIES
(ARTICLE 22.) (Other than Boards of Assistance).

THE DAY BOOK.

(To be kept by each Officer authorized to order goods. All Invoices are to be entered in order of the receipt of goods. Goods should not be taken into store if the Invoices or Advice Notes do not accompany them. The Day Book is to be totalled monthly, and is to be referred to in the examination of accounts before they are certified for payment).

RECORD OF INVOICES RECEIVED AND VALUE OF GOODS DELIVERED OF WORK DONE. Consecutive Number for Half Year or Year (a) Date of Receipt of Goods Printed Number of Order form Order Check Book (Form 10.) (b) Name of Person or Firm supplying Goods Particulars £ s. d. Heads of Service and Amounts. Date when Invoice was Certified for payment Initials of officer who certified for payment 1 2 3 4 5 6 7 8 TOTALS

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(a) This number is to be in print, and when goods are received it will be entered on the Invoice Order Check Book Form 10.

(b) The number to be entered in this Column is that printed on the Invoice and Carbon copy of Order Form 10.

FORM 12. ALL PUBLIC BODIES.
(ARTICLE 26.) (Other than Boards of Assistance.)

AUDITOR'S NOTICE OF APPOINTMENT.



(Name of Public Body) ..................................................



Department of Local Government and Public Health,

............................................................ ........

............................................................ ...........

.........day of.....................................19..

In pursuance of the Public Bodies Order, 1925, I hereby give you notice that I shall attend at....................on......day of the..............of………………at……………………….o'clock, for the purpose of auditing the accounts of the........................, and I hereby require you to attend at the time and place above-mentioned, then and there to produce all books and accounts relating to the said.................., duly made up and balanced to the close of the last financial period.

I have also to request you that you will inform the       of this appointment at their next meeting, that you will duly publish a notice of this appointment in the manner prescribed in the said Order, and that you will forthwith intimate this appointment to the Members and the several Accounting Officers of the            in the Form 14.

You will please acknowledge the receipt of this notice and transmit to me at the above address a copy of the newspaper containing the advertisement.

............................................................ ...

Local Government Auditor.

To

The Secretary or Clerk of the

………………………………….

____________________________________________________________________

FORM 13. ALL PUBLIC BODIES.
(ARTICLE 26.) (Other than Boards of Assistance.)

NOTICE PUBLISHING TIME AND PLACE OF AUDIT.



(Name of Public Body).......................................................

Notice is hereby given, that the Audit of the Accounts of the above-named Public Body for the financial period ended the..................day of...........................19....... , will be opened in the.....................................by........................................... Local Government Auditor, on the..............day of................................19..... at the hour of..................o'clock, when and where objections to any matter contained in the said several Accounts will be heard. The Accounts will be open during office hours, for seven days before the Audit, to the inspection of all persons interested.

Dated the................. day of...............................................19....

............................................................ 

Secretary or Clerk.

FORM 14. ALL PUBLIC BODIES.
(ARTICLE 26). (Other than Boards of Assistance).

NOTICE AS TO TIME AND PLACE OF AUDIT.

(Name of Public Body) ..........................................................

....................................day of.............................19..

IN pursuance of the Public Bodies Order, 1925, I hereby give you notice that the Audit of the Accounts of the    will be opened on the.................... day of...................................19..... , in the..................................at the hour of.....................by............................................................ ..., Local Government Auditor. Accounting Officers are required to attend at the time and place above mentioned, then and there to produce all books, accounts, and vouchers relating to their duties as such Accounting Officers.

............................................................ ....

Secretary or Clerk.

To Mr..................................

..........................................................

*of the above-named Public Body.

*Here insert name of office held.

______________________________________________________________________

FORM 15. ALL PUBLIC BODIES.
(ARTICLE 37). (Other than Boards of Assistance).

NOTICE OF COMPLETION OF AUDIT.

(Name of Public Body) ....................................................

NOTICE is hereby given that............................................................ .......Local Government Auditor has audited the Accounts of the............................................................ ......for the period ended the......................day of..............................19....., and has reported to the Department of Local Government and Public Health thereon.

A copy of the Auditor's Report and of the Abstract therein referred to can be obtained at this Office during office hours by any person applying for same and paying therefor the sum of sixpence.

Dated this.....................day of...................................19….

............................................................ ....

Secretary or Clerk.

Offices,

............................................................ ..

............................................................ ....

_____________________________________________________________________

FORM 16. ALL PUBLIC BODIES.
(ARTICLE 39). (Other than Boards of Assistance).

APPEAL AGAINST ALLOWANCE, DISALLOWANCE, SURCHARGE OR CHARGE.

Name of Public Body........................................................

IN pursuance of the provisions of Section 12 of the Local Government (Ireland) Act, 1871 as amended by the Local Government Board (Ireland) Act, 1872, I [or We], the undersigned, hereby apply to the Minister for Local Government and Public Health to inquire into and to decide upon the lawfulness of the reasons stated by the Auditor.................................for making the allowance of the sum of £...................hereinafter mentioned [or for making the Surcharge or Charge of which a copy is enclosed], at his audit of the accounts of the above-mentioned Public Body for the period ended the……………..day of ...…………..…….....19..

Here should follow a full statement (which may be conveniently arranged in numbered paragraphs) of all the facts and circumstances which an appellant may desire to lay before the Minister in support of the appeal. The grounds upon which the appeal is made should be explicitly set out, and it must appear that an appellant is a person aggrieved by the decision of the auditor, as, for example, in the case of a surcharge, by being surcharged.]

Dated the..........................day of..............................................19....

(Signed),.…………………………........

FORM 17. COUNTY COUNCILS.
(ARTICLE 41).
Page or Folio No.............................

FINANCIAL STATEMENT BOOK OF EXPENDITURE IN RESPECT OF SEPARATE CHARGES.

(To be kept by the Secretary.)

Half year ended the......................day of ......................................................19....

TABLE (A).—SEPARATE CHARGES PAYABLE BY COUNTY COUNCIL.

Date of Payment No. of Paying Order In whose favour issued Particulars of Payment Total Amount of Sums Paid CLASSIFICATION OF AMOUNTS PAID

………..

(a)

…………

(a)

…………

(a)

£ s. d. £ s.
Gross Total Sums transferred for the Half-year.

TABLE (B).—SEPARATE CHARGES PAYABLE BY BOARD OF HEALTH.

Date of Transfer No, of Transfer Order Co. Health District which transferred

Total Amount of Sum transferred to each Board of Health

CLASSIFICATION OP AMOUNTS TRANSFERRED
Name of Co. Health District Separate Charge, No. Separate Charge, No. Separate Charge, No.

………..

(b)

……….

(b)

……….

(b)

£ s. d. £ s. d. £ s. d. £ s. d.

(a) Here insert the number of the Separate Charge in the County Register of Separate Charges, a sufficient number of columns being provided so as to have one column for each Separate Charge.

(b) Here insert the number of the Separate Charge in the District Register of Separate Charges, as notified by the Secretary of the Board of Health (Form 40) a sufficient number of columns being provided so as to have one column for each Separate Charge.

FORM 18
(ARTICLES 43, 68.)

REGISTER OF SEPARATE CHARGES.

(To be kept by the Secretary of the County Council in respect of every separate charge payable directly by the County Council, and by the Secretary to the Board of Health in respect of every separate charge payable directly by the Board),

Note.—The particulars entered in this Register should be taken accurately from the Act, Order, or other Authority by which the separate chargeability was originally created.

No. 1 2 3 4 5 Name and Address of the Person or Authority entitled to receive the amount of the Seperate Charge Title of Act, or other Authority by which created Date of Act, or other Authority Description of the purpose for which the charge was created. If in respect of a Criminal injury state nature of Injury Contributory Place on which chargeable Name of District or Districts or Districts wholly or partly liable Particulars of contributory area within each District if less than the District Where the charge is not a Continuing Charge. Valuation of Area Chargeable Rate in £ made Date when Rate was made For what period Years From To Total Amount of Liability or Annual Charge Observations

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FORM 19. COUNTY COUNCILS.
(ARTICLE 46.)
(NAME OF COUNTY ............................................................ ..... ROAD SCHEDULE.

Distinguishing number of road Number of section Important points on and terminations of road Length Width Main or county

FORM 20. COUNTY COUNCILS.
(ARTICLES 48, 49 and 50.)

County of............................................................ .

ROAD WORKS SCHEME FOR YEAR ENDING 31STMARCH, 19..


NOTE.—The portions of this Form marked (c) are to be completed by the Council.

PART I. (REPAIR).

NOTE.— Where the cost of a work is defrayed out of a loan, only the annual repayment of principal and interest should be in erted in Columns 3 and 4. In Column 7 should be inserted particulars of the loan outstanding.

Distinguishing Number of Road Number of Section Expenditure proposed by County Surveyor Expenditure allowed by Council (c) Whether to be carried out by Contract or otherwise

REMARKS

(In this column a note should be made of any abnormal form of repair proposed)

Recom- mendation of County Surveyor Decision of Council (c)
(1) (2) (3) (4) (5) (6) (7)
MAIN ROADS £ s. d. £ s. d.
Total
COUNTY ROADS
Total

PART II. (IMPROVEMENT).

NOTE.— Where the cost of a work is defrayed out of a loan, only the annual repayment of principal and interest should be inserted in Columns 2 and 3. In Column 7 should be inserted particulars of the loan outstanding or proposed.

Name of Councillor (if any) on whose application the work is inserted Cost estimated by County Surveyor Amount of expenditure allowed by Council (c) Full particulars and situation of work Whether to be carried out by contract or otherwise REMARKS
Recom- mendation of County Surveyor Decision of Council (c)
(1) (2) (3) (4) (5) (6) (7)
MAIN ROADS

£ s. d.

£ s. d.

Total

COUNTY ROADS

TOTAL

PART III.(CONTINGENCIES).

Amount proposed by County

Surveyor to be set aside

Amount to be set aside

(c)

£ s. d. £ s. d.
MAIN ROADS
COUNTY ROADS

SUMMARY OF EXPENDITURE APPROVED IN ROAD WORKS SCHEME.



(To be completed by the Secretary when the Road Works Scheme has been approved by the Council.)

Expenditure on Main Roads

County Roads

£  s. d. £  s. d.
Repair
Improvement
Contingencies

TOTAL

FORM 21. COUNTY COUNCILS.
(ARTICLE 55).

ADVERTISEMENT INVITING TENDERS.

......................................................County Council.

Persons willing to enter into contracts for work on roads in................................................ County, are invited by the............................................................ ...................County Council to submit tenders for certain works which have been decided upon.

Particulars and specifications of the works, tender forms, and a list of the conditions on which tenders will be received may be obtained free of charge on application to the County Secretary at the County Council Offices.

The last day for receiving tenders is the..........................day of...........................................19....

FORM 22.

COUNTY COUNCILS.

(ARTICLE 62.) QUARTERLY LISTS OF PROPOSALS FOR PAYMENT ON ROAD CONTRACTS.
Contracts for v14p1039a.gif Repair Improvement

of

Main Roads (see Notes 1.)

County Roads

Distinguishing Number of Road repaired or description of Improvement work (1) Name or Contractor (2) Amount payable under contract to end of quarter Deferred (3) £ s. d. Current (4) Total (5) Recommendations of County Surveyor (see Note 2) To Pay Deferred (6) Current (7) Total (8) To Defer (9) Tostrike off (10) Initials of County Surveyor (See Note 3) (11) Decision of Council in case of any deviation from recommendation by County Surveyor in Columns 6 to 10. (See Note 4) (12) TOTAL

v14p1039d.gif

NOTES—1. A separate sheet or sheets of this Form should be used for works of repair of main roads, works of repair of county roads, works of improvement of main roads, and works of improvement of county roads. 2. The recommendations of the County Surveyor set forth in Columns 6 to 11 are to be considered as adopted unless specially modified as in Column 12. 3. A line is to be drawn by the Country Surveyor opposite each contract in any of the Columns numbered 6 to 10 in which he does not insert any money. 4. No figures are to be inserted in Columns 6 to 10 except by the County Surveyor, nor are any alterations to be made in the figures inserted therein by him.

FORM 23A. COUNTY COUNCILS.
(ARTICLE 63.)

______________

RECORD OF EXPENDITURE ON ROAD WORK EXECUTED BY CONTRACTOR.

Distinguishing No. of road repaired or discription of Improvement Work.......................................

............................................................ ............................................................ ...............................................

Name and Address of Contractor............................................................ .................................................
Period of Contract......................................................to............................................( ....................years).
Amount of Expenditure allowed in Road Works Scheme £.............................
Total Amount of Contract £.............................
Quarterly Payment £..............................

Date Deferred Current Total Payable Paid Deferred Struck off Balance
(1) (2) (3)

(4)

(5) (6) (7) (8)
£ s. d.

£ s. d.

£ s. d. £ s. d. £ s. d. £ s. d. £ s. d.

FORM 23B. COUNTY COUNCILS.
(ARTICLE 63.) _________

RECORD OF EXPENDITURE ON ROAD WORK EXECUTED BY DIRECT LABOUR.

Distinguishing No. of Road repaired or description of improvement work

............................................................ ............................................................ ...

Amount of Expenditure allowed in Road Works Scheme £........................

Date Paid For labour Charged for Material Charged for Machinery Total of Columns 2, 3 and 4 Balance
(1) (2) (3) (4) (5)

(6)

£ s. d. £ s. d. £ s. d. £ s. d. £ s. d.

FORM 24. COUNTY COUNCILS.
(ARTICLE 64.)

SUMMARY OF ROAD EXPENDITURE

v14p1041a.gif Main Roads

(Note 1)

County Roads.

Distinguishing No. of Road repaired or description of improvement work (1) Expenditure allowed in Road Works Scheme (2) £ s. d. Expenditure Labour, contract, etc. (3) Material charged (4) Machinery charged (5) Total (6) Underspent (7) Overspent (8) Additional Monyes applied to road repair or work (Note 2) From contingencies (9) From other sources (10) Total (11) Remarks (12) Contingencies Total

v14p1041b.gif

NOTES—1. Separate forms should be prepared for Main and County Roads.

2. Where moneys are applied to a road repair or improvement work in excess of the sum allowed in the Road Work Scheme, a note should be inserted in column 12 stating the unforeseen circumstances which rendered such application necessary, and, if such sum does not come from the amount provided for "contingencies," stating the source whence it was derived and the date of the Minister's sanction to such application.

Certified correct.
(Signed) ...................................................
(County Secretary).

FORM 25.

COUNTY COUNCILS.

(ARTICLES 25, 65.)

ABSTRACT OF ACCOUNTS.

(To be prepared by the Secretary.)

County of............................................................ ..........
STATEMENT OF ACCOUNT showing Receipts and Expenditure, with a General Statements of Balances. Half-year ended the .............................day of...........................................19.......

TABLE (A).—ROADS ACCOUNT.

CHARGE Balance (if any) in favour at close of last Half-year (1) £ s. d. RECEIPTS Agricultural Grant (2) Other Government Grants (3) Proportion of Poor Rate Lodged (4) Other Receipts (5) Total of Columns 2, 3, 4, and 5 (6) Proportion of Main Roads charged to Urban Districts Table (e) (7) Balance (if any) against at close of this Half-year (8) Total Charge or Discharge (9) DISCHARGE Balance (if any) against at close of last Half-year (10) Main Roads to which Urban Districts Contribute (11) County Roads from which Urban Districts are Exempt (12) Balance (if any) in favour at close of this Half-year (13)

v14p1042a.gif

TABLE (B).—COUNTY SERVICES ACCOUNT.

CHARGE Balance (if any) in favour at close of last Half-year (1) £ s. d. RECEIPTS Agricultural Grant (2) Other Government Grants (3) Proportion of Poor Rate Lodged (4) Other Recepts (5) Total of Columns 2, 3, 4, and 5 (6) Proportion of Main Roads charged to Urban Districts Table (e) (7) Balance (if any) against at close of this Half-year (8) Total Charge or Discharge (9) DISCHARGE Balance (if any) against at close of last Half-year (10) Charges to which Urban Districts Contribute (11) Charges from which Urban Districts are Exempt (12) Balance(if any) in favour at close of this Half-year (13)

v14p1042b.gif

FORM 25—continued.

TABLE (C).—POOR RELIEF ACCOUNT.

Names of areas of charge (1) CHARGE Balance (if any) in favour at close of last Half-year (2) £ s. d. RECEIPTS Agricultural Grant (3) Other Government Grants(4) Proportion of Poor Rate Lodged (5) Total of Columns 3, 4 and 5 (6) Proportion charged to Urban Districts Table (e) (7) Balanc (if any) against at close of this Half-year (8) Total charge or discharge (9) DISCHARGE Balance (if any) against at close of last Half-year (10) Money supplied on demand (11) Balance (if any) in favour at close of this Half-year (12) TOTAL

v14p1043.gif

FORM 25—continued.

TABLE (D).—COUNTY HEALTH DISTRICTS ACCOUNT.

CHARGE Name of county Health District (1) Balance (if any) in favour at close of last Half-year (2) £ s. d. RECEIPTS Agricultural Grant (3) Other Government Grants (4) Proportion of Poor Rate lodged (5) Other Receipts (6) Balances from Separate Charges transferred (8) Balance (if any) against at close of this Half-year (9) Total charge of discharge (10) DISCHARGE Balance (if any) against at close of last year (11) General Expenditure (12) Money supplied on demand (13) Irrecoverable Rates and Refunds (14) Balnac (if any) in favour at close of this Half-year (15) TOTAL

v14p1044.gif

FORM 25—continued.

TABLE (E).—URBAN DISTRICTS ACCOUNT.

Name of District (1) CHARGE Balance (if any) in favour at close of last Half-year (2) £ s. d. Money supplied by Urban District Council on demand (3) Other Receipts (4) Balance (if any) against at close of this Half-year (5) Total Charge or Discharge (6) DISCHARGE Balance (if any) against at close of last Half-year (7) Expenditure in respect of Urban Charges (8) Proportions of other charges to Urban District (9) Balance (if any) in favour at close at this Half-year (10) Urban District Roads County Services Poor Relief Seperate Charges TOTAL

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FORM 25—continued.

(TABLE (F).—SEPARATE CHARGES ACCOUNT.

SEPARATE CHARGES County and District Nos. of County and District Separate Charges respectively.(1) NAME (2) Valuation of area of charge (3) £ s. d. CHARGE Rate in the Pound (4) Dates of Rates made to provide for each separat charge. (5) Balance (if any) in favour at close of last Half-Year. (6) RECEIPTS Government Grants (7) Poor Rate (8) Other Receipts (9) Total of Columns 7, 8 & 9 (10) Proportion of Separate charges charged to Urban District Council (11) Balance (if any) against at close of this Half-year. (12) Total Charge or Discharge (13) DISCHARGE Balance (if any) against at close of last Half-year. (14) Separate Charges which Urban Districts contribute. (15) Separate Charges from which Urban Districts are Exempt. (16) Money supplied to Boards of Health on Demand for Separate Charges payable by them. (17) Unapplied Amounts transferred to Credit of Co. Health Districts (18) Balance (if any) in favour at close of this Half-year. (19) TOTALS

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FORM 25—continued.

TABLE (G).—TABLE OF THE COLLECTION OF POOR RATE.

Name of County Health District and rate in the £ for general purposes exclusive of rate for separate charges) (1) Number of Collection District and Name of Collector (2) VALUATIONS of Agricultural land (2) £ s. d. CHARGE Amounts returned as collected but not lodged in previous account (if any) (5) Arrears (6) Current General Rate First Moiety (7) Second (8) Current Rates for Separate Charges (9) (10) Total Charge or Discharge (11) DISCHARGE Amount lodged (12) (13) Collected but not lodged (14) (15) Uncollected (16) (17) TOTALS

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FORM 25—continued.

TABLE (H).—GENERAL SUMMARY OF REVENUE RECEIPTS AND EXPENDITURE.

REVENUE ACCOUNT NAME OF ACCOUNT. (1) (a) Roads (b) County Service (c) County Health Districts (e) Urban Districts (f) Separate Charges (g) Machinery Expense Materials Expense REVENUE TOTAL CHARGE Balance (if any) in favour at close of Half-year (2) £ s. d. Ag (3) Other Governments Grants (4) Poor Rate Lodged (5) Money supplied by Urban District council on demand (6) Other Receipts (7) Proportions charged against Urban Districts (8) Unapplied Receipts for Materials and Machinery (9) Transfers (10) Balance (if any) against at the close of this Half-year (11) DISCHARGE Total Charge or Discharge (12) Balance (if any) against at the close of last Half-year (13) Charges to which Urban Districts contribute (14) Charges from contribution to which Urban Districts are exempt. Uncharged Payments for Materials and Machinery (16) Money supplied by County Council on demand (17) Irrecoverable Rates and Refunds (18) Proportion Charged to Urban Districts in respect of Roads (19) County Services (20) Poor Relief (21) Separate Charges (22) Unapplied Balances transferred to credit of County Health Districts (23) Balance (if any) in favour at the close of this Half-year (24)

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TABLE (I). —STATEMENT EXPLANTORY OF THE REVENUE ACCOUNT.

RECEIPTS (1)) (a) ROADS— Rate lodged Agricultural Grant Contributions from Urban Districts Bounty in lieu of Rates on State property Death Duty Grant Grants from Road Fund Other Receipts (b) COUNTY SERVICE— Rate lodged Agr cultural Grant Contributions fro Urban Districts Bounty in lieu of Rates on State property Grant in aid of Salary of county Medical Officer of Health Grant in aid of maintenance of of Lunatics Tuberculosis Grant Any other Grants (1) (2) Recoupment from Paymaster General for expenses of Prosecutors and Witnesses Fines under Food and Drugs Act Fines under Education Acts Sales of Voters Lists Surplus from Sale of dog Licenses Recoupment imder Diseases of Animal Acts Rents form county Property Interest on County Account Other Receipts Carried forward In which Urban Districts participate (2) £ s. d. In which Urban Districts do not participate (3) RECEIPTS (1) (c) POOR RELIEF— Grant in aid of Medical and Expenditure (d) COUNTY HEALTH DISTRICTS— Grant in aid of Sanitary Salaries Exchequer contribution under Land Purchase Acts Unapplied balances from Separate Charges (f) SEPERATE CHARGES— TOTALS Total of Receipts applied Cols,. (2) and (3) Unapplied Receipts :— Materials Machinery Gross Total PAYMENTS (1) (a) ROADS—Salaries :— County Surveyor Assistant Surveyor Clerks in Surveyor's Office Retiring allowances and Grantuities Cost of Works :— Main Roads County Roads Printing and Stationery Advertising Other expenditure (b) COUNTY SERVICES— Public Works Salaries Retiring allowances and Gratuities Cost of Rate Collection Franchise and Jurors' Lists Valuation Elections Legal Expenses Coroners an Inquests Printing and Stationery Advertising Pleasure Resorts Other advertisements Prosecutors' and Witnesses' expenses Conveyance of Prisoners Weithts and Measures Food and drugs Rent and expenses of Courthouses Reformatories and Industrial Schools Repayment of Loans Diseases of Animals Acts Money supplied to :— Mental Hospitals Infirmatary and Fever Hospital Commities of Agriculture and Technical Instruction Boards of Health under : (1) Tuberculosis Acts (2) Midwives Act (30 Blind Persons Act (c) POOR RELIEF— Money supplied to Boards of Assistance Repayment of Loans (d) COUNTY HEALTH DISTRICTS— (f) SEPARATE CHARGES— Compensation for Criminal Injuries Railway and Tram ay guarantees Expenses of School Attendance Commitees Repayment of Loans Other Expenditure, vis. :— Unapplied balances transferrred Total of payments charged (Cols. (2) and (3)) Uncharged Payments :— Materials Machinery Gross Total

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Form 25—continued.

TABLE (J) LOAN OR CAPITAL ACCOUNT

CHARGE

DISCHARGE

Purpose for which obtained

Balance (if any) unexpended at close of last Half-year

Instalments received during Half-year

Balance (if any) expended in excess at close of this Half-year

Total of each side of Account

Balance (if any) expended in excess at close of last Half-year

Expenditure during Half-year

Balance (if any) unexpended at close of this Half-year

(1)

(2)

(3)

(4)

(5)

(6)

(7)

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

£

s.

d.

TOTALS

TABLE (K)—STATEMENT OF BALANCES AT THE CLOSE OF THE HALF-YEAR

DR. CR.
£ s. d. £ s. d.
To Treasurer, due by him— By Treasurer, due to him—
  Ordinary Account.   Ordinary Account
  Loans Account.   Loans Account
  Subsidiary Account.   Subsidiary Account
,, Secretary, due by him ,, Secretary, due to him
,, Loans Receipt and Expenditure:— ,, Loans Receipt and Expenditure
  Expenditure in excess of Loans   Unexpended Balance
,,  Balances against Accounts:— ,,  Balances in favour of Accounts:—
Roads Roads
County Service County Services
Poor Relief. Poor Relief
County Health Districts County Health Districts
Separate Charges Separate Charges
Urban District Urban Districts
Materials Suspense Materials Suspense
Machinery Suspense Machinery Suspense

TOTAL

TOTAL

I certify that the figures shown in the several Tables (a) to (k) of this Statement are correctly abstracted from the Books and Accounts of the County Council.

Dated this..........day of......…….................19....

................……............Secretary

I certify the foregoing to be a crue abstract from the books and accounts of this County Council for the half-year ended the............................................................ ..................................................

Dated this..........day of..............................19....

……...................………..........Auditor.

FORM 26. COUNTY COUNCILS
(ARTICLES 25, 65.) SECRETARY'S STATEMENTS.

Half-year ended the.…….... day of........….......19..

TABLE (a)—STATEMENT OF CASH ASSETS AND LIABILITIES OF THE COUNCIL.

ASSETS LIABILITIES
£ s. d. £ s. d.

Balance at close of Half-Year in hands of Treasurer.

Balance at close of Half-year due to Treasurer

Balance at close of Half-year in hands of other Officers

Balance at close of Half-year due to other Offices

Other Assets Other Liabilities
TOTAL TOTAL

FORM 26.—continued.

TABLE (b).—STATEMENT OF THE LOAN ACCOUNTS OF THE COUNTY AS SHOWN BY THE COUNTY BOOKS FOR THE HALF-YEAR.

NOTE.—The figures required for the several columns of this Table are to be calculated by the Secretary each half-year.

The claim made for repayment of Principal and Interest in each half-year by a Lender shall also be examined, and if found correct shall be so certified by the Secretary. Should any such claim appear to be erroneous the Secretary shall forthwith, on receipt thereof, communicate with the Lender and have it corrected, so far as may be necessary, before putting it forward for payment.

GENERAL PARTICULAR AS TO LOANS Purposes for which Loan obtained (1) Original Amount Borrowed (2) £ s. d. When Borrowed (3) From whom Borrowed (4) For what period (5) Rate Interest per cent. (6) Mode of Repayment whether by Annuity or otherwise (7) TOTALS INDEBTNESS ON FOOT OF LOANS Balance due at close of last Half-year (8) Instalments received during Half-year (10) Interest accrued due during Half-year (11) Instalment of Interest and Principle repaid during Half-year (12) Balance due at close of this Half-year (13)

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FORM 26—continued.

TABLE (c).— STATEMENT OF INSURANCES.

Name of Building or Description of other Property or risk properly the subject of Insurance (1) Amount of Insurance (2) £ Amount of Annual Premium (3) £ s. d. Name of Office in which the Insurance is effected, distinguishing cases where the Insurance has been effected by the Commissioners of Public Works (4) In whose custody the Policy is (5) Period covered by Premium paid next before date of Audit (6) 19........... If structural alterations have been made in Buildings or Stoves, etc. introduced since date of Policy which would increase the risk, date of endorsement on Policy consenting to the change (7) In the case of any Buildngs or other property properly the subject of Insurance that are not Insured, state here the reason for non-Insurance (8)

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FORM 26.—continued.

TABLE (d).—STATEMENT of Names and Salaries of the several Officers, Names and Superannuation Allowances of Retired Officers, with Particulars as to the Fidelity Bonds of such of the Officers as are required to give Security.

(I.) Officers who are required to give Security.

Cols. 1 to 8 to be filled by the Secretary.

Name of each Paid Officer Office Salary per Annum In whose custody the Bond of each Officer is deposited Amount of Bond Names and Addresses of Sureties Whether Surities, or any of them, have died, become Bankrupt, Insolvent or otherwise ineligble. Whether the Bond was produced and if not the cause Observations of Auditor
(1) (2) (3) (4) (5) (6) (7) (8) (9)

£

(II.) OTHER OFFICERS. (III.) RETIRED OFFICERS.
Name of each paid Officer Office Salary per Annum Names of Retitred Officers Officer formerly held Pension per Annum Observations
(1) (2) (3) (4) (5) (6) (7)

£ £ s. d.

FORM 27. BOARDS OF HEALTH.
(ARTICLE 66.) LABOURERS' COTTAGES GENERAL RENTAL.
(To be kept by the Secretary).

Half-year ended the............day of.......................19...... Rent Collector............................................

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FORM 28 BOARDS OF HEALTH. Folio No.* ........
(ARTICLE 66.) LABOURERS' COTTAGES LEDGER.
(To be kept by the Secretary, a separate Folio to be used for each Cottage. )
Scheme No. ...... Date of Provisional Order ......, day of ............ 19. . Site of part of the Holding of .............. Townland of ..............
No of Site as given in Provisional Order ........If taken on Lease—Date of Lease,........day of....…..........19....
No. of Ordnance Sheet on which the Lands appear ........     Term,....... Years, from ........ day of ................19....
Area of Site...... acres...... roods...... perches.         Yearly Rent, £.......…………..

*All conveyances, Statutory Receipts, Architects' Certificates, and other Documents relating to the Cottage referred to in this Folio should be endowed with the Number of this Folio, and kept together in numerical order so as to be available for reference at any time, and the Cottage shall continue to be distinguished by this number, which may also be affixed to or marked on the Cottage.

_________________________

DR.

AWARD AND PAYMENT OF COMPENSATION TO OWNER AND OCCUPIER OF SITE.

CR.

Date of Award Whether Owner or Occupier Name as in Award If fixed by Agreement, page of Minute Book when recorded If site abandoned exchange to Minute Book and any authority form Department of Local Government and Publec Health on the subject Amount of Compensation Awarded £ s. d. Date of Conveyance Date of Order for Payment Number of Order To whom Issued If lodged in Court or paid to a person not named in the Award, or included with other like payments in the same order, or if paid without getting a duly executed conveyance, particulars and explanation of same to be given here. Amount of Order

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DR. CONTRACT FOR ERECTION OF COTTAGE AND PAYMENTS ON FOOT OF SAME. CR.

Date of Contract Page of Minute Book where recorded Name and Address of Contractor Name and Address of Sureties If any extra Expenses are incurred, fully explain why they are incurred, and refer to Minutes dealing with the matter Total Amount of Contract £ s. d. Date fixed in Bond for Completion of Contract Dates Certificates of Engineer (of final Certificate in red ink) Dates of Orders for Payment To whom Issued If paid to a person other than the Contracor, or where any deductions are made, particulars and explanations are to be give here Amount certified for by Engineer Deductions (if any) Amount of Order

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DR. CONTRACT FOR FENCING THE PLOT AND PAYMENTS OF FOOT OF SAME. CR.

Date of Contract Page of Minute Book where recorded Name and Addresses of Sureties Number of Perches Of what Material Fence is to be built Rate per Perch Amount of Contract £ s. d. Date at which Contract is to be completed Dates of Certificates on which payments are made By whom Certified Dates of Orders for Payment To whom issued If paid to a person other than the Contractor, or where any deductions are made, particulars and explanations are to be given here Number of Perches paid for Amount of Order

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MISCELLANEOUS EXPENDITURE (e.g.,on Piers, Gates, Quicks for Hedges) not included in Contracts above mentioned. PARTICULARS OF LETTING OF COTTAGE.

Date when ordered Page of Minute Book where Order recorded From whom Ordered If by Contract, state so Nature of Materials supplied or Work done No. of Order for Payment Date of Order for Pament Amount of Order £ s. d. Date of (a) Agreement (b) giving Posession Name of Tenant Weekly Rent Particulars of Legal Proceedings (if any) Date of Termination of Tenancy How Determined Observations (Exceptional Repairs, &c.)

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FORM 29
(ARTICLE 66.) BOARDS OF HEALTH.

LABOURERS' COTTAGE RENT RECEIPT BOOK.

(To be issued by the Collector to each person from whom he receives a payment in respect of Rent, a carbon copy of the receipt being retained.)

*

No....................

(NAME OF BOARD).......................................……………………………......................

Dated this..........................................day of............................19....

Received from..........................................……………............................................................ .....

of............................................................ …………………………………………........ tenant of Labourer's Cottage No.............................the sum of ................pounds, ..................shillings and............... ence, being the amount due for Rent of the said Cottage for................................ weeks ending the...............day of.................19........ at ........................per week

£…….......................

…...……………………........…

Collector.

* Receipts are to be numbered consecutively in print.

 FORM 30. BOARDS OF HEALTH.
(ARTICLE 66.) LABOURERS' COTTAGES. RENT COLLECTION BOOK Page or Folio No. .........
(To be kept by the Rent Collector.)
Half-year ended the .............. day of ....................... 19 ...............
Rent Collector ......................

Folio of Labourers Acts Ledger Townland Name of Tenant Total Monthly or Weekly Rent s. d. Arrears carried forward as due at close of last Half-year £ s. d. Total Rents accrued during the Half-year Total to be collected CREDITS Rents received by Collector during the Month of............... Total for Half-year Arrears due at the close of this Half-year Observations Total Collected In hands of Collector at close of preceding month or half-year) Total to be accounted for Total lodgements during the month (or half-year) In hands of Collector at close of the month (or half-year) Certificate of Monthly Checking. Examined and Certified to be correct. Dated this— ......day of...........19.... Initials of Checker...............

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FORM 31. BOARDS OF HEALTH. Page or Folio No.........
(ARTICLE 66.) LABOURERS' COTTAGES RENT COLLECTOR'S REPORT BOOK
(To be kept by the Rent Collector.)
............................................................ ........................................
MONTHLY REPORT OF......………...........Collector of Rents of Labourers' Cottages for the
Month ending the last day of....................................19...
Submitted to the Finance Meeting held on the ......day of....................19....

(A.)—STATE OF RENT COLLECTION.

Sub-divisions of Collection District (if any) Arrears as per last Report Total Rents accrued up to and including last day of preceding Month Total to be collected Collected during the Month Arrears due at end of the Month Observations of Chairman of the Meeting
£ s. d. £ s. d. £ s. d. £ s. d. £ s. d.
The Board may require the state of the rent collection to be shown by the Collector for such sub-division of his district as they may think necessary, and the names of such sub-divisions shall be entered in this column.

(B).—INDIVIDUAL TENANTS IN ARREAR.

List of Tenanrs who, at the close of the Month, owed four weeks' Rent and upwards, with the Orders of the Board made in each case.

Folio of Labourers Acts Ledger Townland Name of Tenant Weekly Rent Amount of Rent in arrear to close of the Month Orders of Board Initials of Chairman of the Meeting
£ s. d.

(C).—COTTAGES REQUIRING REPAIRS.

Folio of Labourers Acts Ledger Townland Name of Tenant Nature of Repairs required Orders of Board Initials of Chairman of the Meeting

(D) — COTTAGES NOT TENANTED.

Folio of Labourers Acts Ledger Townland Date when completed or when last Tenant left Cottage Explanation of cause of there being no Tenant Orders of Board Initials of Chairman of the Meeting

(E).—COTTAGES (IF ANY) OCCUPIED BY TENANTS NOT AGRICULTURAL LABOURERS, OR WHERE TENANTS DO NOT RESIDE.

Folio of Labourers Acts Ledger Townland Name of Tenant Occupation, if not an Agricultural Labourer If not residing in Cottage, where residing Orders of Board Initials of Chairman of the Meeting

(F.)—PARTICULARS OF LEGAL PROCEEDINGS AGAINST TENANTS.

Folio of Labourers Acts Ledger Townland Name of Tenant Nature of Proceedings, whether for Recovery of Rent of for possession When heard Result Initials of Chairman of the Meeting

I Certify that the Particulars given inthe above Tables are correct.

this ........... day of .................. 19............ ...........................Collector.

FORM 32. BOARDS OF HEALTH
(ARTICLES 25, 69.) ABSTRACT OF ACCOUNTS.
(To be prepared by the Secretary.)
Half-year ended the.….........day of....................19....

Table (a) – REVENUE ACCOUNT.

Description of Charges (1) See Form 33, Table (c) Separate Charge No. (I) (II.) (III.) (IV.) (V.) (VI.) Total Separate Charges Charges under Sec. 15 of the Act District Charges Gross Total CHARGE Balance in favour at the close of last Half-year (2) £ s. d. Money supplied by County Council on demand (3) Other Receipts during this Half-year (4) Balance against at close of this Half-year (5) Total Charge or Discharge (6) DISCHARG Balance against at the close of last Half-year (7) Expenditure during this Half-year (8) Balance in favour at the close of this Half-year (9)

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Table (b) – STATEMENT EXPLANATORY OF THE REVENUE ACCOUNT.

Nature of Receipt (1) Supplied by County Council on demand Labourer's Cottage Rents Burial Fees Water Rents Interest allowed by Treasurer Tuberculosis Acts:— (a) Repayment by Insurance Committee (b) Repayment by Patients (c) Rents (d) Other Receipts Other Receipts, viz.: Total Receipts General Charges. (2) £ s. d. Separate Charges. (3) Charges under Sec. 15 of the Act. (4) Total under each head. (5) Nature of Payment (6) Salaries Office Expenses Burial Ground Expenses Labourer's Acts Expenses Collector's Poundage and other Expenses Sanitary Expenses Retiring Allowan es and Gratuities Expenses of Local Committees Expenses under Special Acts Legal Expenses Intercepting Hospital Tuberculosis Acts Blind Persons Act Midwives Act Other Expenses, viz.: Total Payments (7) (8) (9) (10)

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Table (c) — DETAILS OF EXPENTIURE UNDER TUBERCULOSIS ACTS.

Remuneration of Staff Medicines and Surgical Appliances Heating and Lighting Rent, Taxes and Insurance Repairs and Painting Provisions and Necessaries Clothing and Bedding Furniture, Hardware, etc. Maintenance of Patients not in County Sanatoria Conveyance of Patients Printing, Advertising, etc. Other charges TOTAL Dispensaries £ s. d. County Sanatoria Other Sanatoria Other Treatment General

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Table ( d ) — ABSTRACT of Cottage Rent Collection and of Rent Collector's Cash Account.

Collector' District No. (1) I. II. III. IV. V. VI. NUMBER OF COTTAGES. Built (2) Let (3) Unoccupied (4) Total RENT COLLECTION Arrears by Tenants at close of last Half-year (5) £ s. d. Rents accrued during the Half-year (6) Total (7) Collected during the Half-year (8) Struck off as irrecoverable (9) Arrears due by Tenants at the close of this Half-year (10) COLLECTOR'S CASH ACCOUNT Balance (if any) in hands at close of the last Half-year (11) Collected during the Half-year (12) Total to be accounted for by Collector (13) Lodged with Treasurer during the Half-year (14) Balance (if any) in hands at close of the Half-year (15)

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Table (e) — STATEMENT OF BALANCES at the close of the Half-year

DR. CR.
£ s. d. £ s d
To Treasurer, due by him By Treasurer, due to him
" Clerk, due by him " Revenue Account, Balance in favour
" Revenue Account, Balance against
TOTAL TOTAL

I hereby certify that the figures shown in the several Tables of this Statement are correctly abstracted from the Books and Accounts.

Dated this ............................. day of ......................... 19 .....

...................………........................

Secretary.

I certify the foregoing to be a true Statement and Abstract from the Books and Accounts, for the Half-year ended the last day of .............................................. 19 .....

Dated this........................................ day of..................19..

............................................................ ..........

Auditor.

FORM 33. BOARDS OF HEALTH.
(ARTICLES 25, 69.) SECRETARY'S STATEMENTS.

Half-year ended the........ day of..........19..

TABLE (a)—STATEMENT OF CASH ASSETS AND LIABILITIES.

ASSETS. Balance at close of half-year in hands of— Treasurer Of the Officers (Details of Assets being Amounts receivable within the above-mentioned or previous periods but remaining outstanding and recoverable, to follow here in the order of and according to the heads of Receipts shown in Table (b) of Abstract , Form 32. Other Assets Total £ s. d. LIABILITIES. Balance at close of Half-year due to— (Details of Liabilities being Amounts due or payable in respect of the above-mentioned or previous periods and remaining undischarged, to follow here in the order of and according to the heads of Expenditure shown in Table (b) of the Abstract Fyrm 32. Other Liabilities

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FORM 33—continued.

TABLE (b).—STATEMENT OP INSURANCES.

Name of Buildings standing separately whether insured or not Amount of Insurance Amount of Annual Premium Name of Office in which the Insurance is effected, distinguishing cases where the Insurance has been effected by the Commisioners of Public Works In whose custody the Policy is Period covered by Premium paid next before date of Audit. Year ended If any Structural Alterations have been made or Stoves, &c., introduced since date of Policy which would increase the risk, date of Endorsement on Policy consenting to the change In the case of any buildings or goods that are not insured, an explanation of the reason should be given here
(1) (2) (3) (4) (5) (6) (7) (8)
£ £ s. d. 19—

TABLE (c).—List and Particulars of SEPARATE CHARGES existing in the District.

Register Number of Separate Charge Purpose for which separate Charge was created Reference Number and Date of Order determining Area of Charge Contributory Place or Places on which chargeable (to be taken from the Order determining the same). If Liable jointly with other Areas, state particulars Whether Permanent or for a fixed Period; if the latter, for what period
(1) (2) (3) (4) (5) (6)
I.
II.
III.
IV.
V.
VI.
VII.
VIII.
IX.
X.

FORM 33—continued.

TABLE (d)—STATEMENT of Names and Salaries of the Several Officers, Names and Superannuation Allowances of Retired Officers, with Particulars as to the Fidelity Bonds of such of the Officers as are required to give Security).

(I.) Officers who are required to give Security.

Cols. 1 to 9 to be filled by the Secretary.

Name of each Paid Officer. (1) Office (2) Secretary Clerk of Burial Board Executive Sanitary Officer Rent Collector, 1* 2 3 4 Clerk of Works Other Officer Salary per Annum (3) Reference to No. and date of sanction authorizing Scale of Salary (4) In whose custody the Bond of each Officer is deposited (5) the Treasurer the Secretary Do. Amount to Bond (6) Names and Addresses of Sureties (7) Whether Sureties or any of them have Died, become Bankrupt, Insolvent, or otherwise ineligable (8) Whether the Bond was produced, and if not, the cause (9) Observations of Auditor. (10)

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(II.) OTHER OFFICERS Name of each Paid Officer 1) Office (2) Medical Officers of Health *1 2 3 4 Sanitary Sub-Officers Inspectors of Lodging Houses, Salary per Annum (3) Reference to No. and date of sanction authorizing Scale of Salary (4) (III.) Name of each Retired Officer (5) Office formerly held (6) Pension per annum (7) £ Reference to No. and Date of sanction authorizing Scale of Pension (8)

v14p1066b.gif

*A sufficient number of lines should be provided so that every Officer belonging to each class shall have a separate line.

CERTIFICATE OF THE SECRETARY.

I hereby certify that the Statements contained in Tables (a), (b), (c) and (d) of this Form are correct.

Dated...….... day of……………..................19..

.................................. Secretary.

CERTIFICATE OF AUDITOR.

Examined and certified to be correct,

Dated this...…….... day of.……………...........19..

………................Auditor.

FORM 34. URBAN COUNCILS AND TOWN COMMISSIONERS.
(ARTICLE 74)

RENTAL REGISTER.

(To be kept by the Clerk.)

Number of Lease or Agreement Date of Lease or Agreement Name of Tenant Name of Street or place where situate and Number (if any) Description of Property let Whether let Weekly, Monthly, Yearly, or for what term of years Amount of Rent payable Fine (if any) paid for Lease for term of years Date when Tenancy terminates Cause of termination of Tenancy Rental Register number of New letting
Christian Name or Names ( in full) Surname
1
2 per
3 per
4 per

(Separate Rental Registers to be kept for the Corporate Estate, and for Artizans' Dwellings, with appropriate headings in each case.)

FORM 35. URBAN COUNCILS AND TOWN COMMISSIONERS. Page No...........
(ARTICLE 74.) GENERAL RENTAL OF ARTIZANS' DWELLINGS.
(To be kept by the Clerk.)
Year ended the........ day of............................19......

Folios in Rental Register Name and Number of Street and Place Name of Tenenant Date of Agreement s. d. Weekly Rent Monthly Rent DEBITS Arrears due at close of last year Rents accrued during the Year Total Debits £ s. d. CREDITS Received by Collector during the Month of April Month of May Month of June Month of July Month of August Month of Sept. Month of Oct. Month of Nov. Month of Dec. Month of Jan. Month of Feb. Month of March Total for Year Irrecoverable Amounts struck by Resolution of Council. [See Minute Book Folio]. Recoverable Arrears due at the close of this Half-Year Total Credits and Recoverable Arreass RECONCILEMENT OF COLLECTOR'S CASH ACCOUNT (for last Folio of Year). { Total received by Collector as above In hands of Collector at commencement of month Total to be accounted for Total lodgements during the month In hands of Collector at close of the month Certified to be correct,..............................Clerk. Dated this...............day of ..............19.....

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(A similar Rental to be kept for the Corporate Estate, with appropriate changes in the headings where necessary.)

FORM 36.

ARTICLE 74.)

URBAN COUNCILS AND TOWN COMMISSIONERS
ARTIZANS' DWELLINGS RENT RECEIPT BOOK.

RENT RECEIPT—ARTIZANS' DWELLINGS.

(To be issued by the Collector to each person from whom he receives a payment in respect of Rent, a carbon copy of the receipt being retained.)



No.*............

COUNCIL OF..............................
Dated this........ day of......................19....

Received from,........................of.......................... tenant of Holding No.......….Rental Register, the sum of................ pounds....................shillings and..................pence, being the amount due for Rent of the said premises for.........weeks ending the...... day of....................19... , at..............per week.

£.....................………………….....

……………………..……………………………….

Collector

* Receipts are to be numbered consecutively in print.

A similar form with necessary alterations to be used for Rents Corporate Estate.

FORM 37. URBAN COUNCILS AND TOWN COMMISSIONERS.
(ARTICLE 74.) _______________
ARTIZANS' DWELLINGS RENT COLLECTION BOOK. Page or Folio No ........
(To be kept by the Rent Collector.)
Half-year ended the .............. day of .................. 19..........
District of ............................. Rent Collector ..............................................

Folio of Rental Register Name and Number of Street Name and Tenant RENT Weekly s. d. Monthly Arrears due at close of last Half-year £ s. d. Rents accrued during the Half-year Total to be collected CREDITS Received by Collector during the Month of ___________ Total for Half-year Arrears due at the close of this Half-year Observations Total Total received by Collector as above In hands of Collector at commencement of Month (or Half-year) Total Lodgements during the month Week endinf the First Saturday Second Third Fourth Fifth In hands of Collector at close of the Month (or Half-year) Certificate of Monthly Checking Examined and Certified to be correct. Dated this— ..day of ........19... Initials of Clerk..............

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(A similar Rent Collector Book to be kept for the Corporate Estate with appropriate changes in the headings if necessary).

FORM 38. URBAN COUNCILS AND TOWN COMMISSIONERS.
(Articles 25, 75.)

(To be prepared by the Clerk.)

ABSTRACT OF ACCOUNTS of the .......... Urban District Council for the Financial Year ende the 31st day of March, 19 ..........

TABLE (a). — REVENUE ACCOUNT.

Name of each Separate Account or Fund (1) (a) (b) (c) (d) (e) Total CHARGE Balance in favour at the close of last year (2) £ s. d. Receipts from all Sources Transfers from other Funds of the Council (5) Total Charge or Discharge (6) DISCHARGE Balance against at the close of last year (7) Payments (8) Transfers to other Funds of the Council (9) Balance in favour at the close of this year (10)

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TABLE (b). — STATEMENT EXPLANATORY OF THE REVENUE ACCOUNT.

RECEIPTS (1) RATES— Town Rates Other Rates, viz.:— (a) (b) Bounty in lieu of above Rates RENTS— From Corporate Estate ,, Artizas' Dwelling Town Hall and other properies GRANTS— Contribution to Sanitary Salaries Death Duty In Aid of Railway and Harbour Charges Other Grants, viz .:— FEES AND TOLLS AND CHARGES— Water Undertaking Light Undertaking Burial Grounds Markets and Fairs Baths and Washhouses Pier and Harbour Car Licences and Pawnbrokers FINES— Town Court District Court Sanitary Offences Library and others MISCELLANEOUS Surplus from sale of Dog Licenses Contributions form other Local Authorities viz.:— Domestict Scavenging Sewer and Water Connections Raod Openings Other Receipts General Receipts POOR RATE :— (a) General (b) Separate Charges Bounty in lieu of Poor Rate Poor Rate Receipts Total Revenue Receipts Amount (2) £ s. d. Totals (3) PAYMENTS (4) Construction and Maintenance of Urban Roads Scavenging and Watering of Streets, including Wages and Cartage Public Lighting, including Wages Builing Improvements, or Demolition of Ruinous Builings Election Expenses— Printing, Stationery and Advertising Rent, Rates, Taxes and Insurance Fire Brigade Town Hall Public Library Public Park Technical Instuction Acts Irish Education Acts Notification of Diseases Acts Artizans' Dwelling, Maintenance and Repairs Salaries, Town Collector's Fees, and Superannuation Repayment and Interest on Loans for Town Purposes Other Expenses, viz. :— Sewers, Construction, Maintenance, Repairs, including Wages Waterworks, Constrution, Maintenance, Repairs, including Wages Lighting Works, Maintenance Fever Hospital Salaries and Superannuation Repayment and Interest on Loans for Sanitary Expenses Purposes Legal Expenses Other Sanitary Expenses, viz. :— (a) Baths and Washhouses, Maintenance (b) Disinfectiong and Ambulance General Payments POOR RATE CHARGES— Money supplied to County Council on demand Cost of Preparing and Collecting Rate Printing, Stationery, Advertising and other Expenses connected with Poor Rate Total Poor Rate Payments Total Payments Amount (5) Totals (6)

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[NOTE. — Any Heading not applicable may be omitted. Additional Headings shall be added where necessary. Receipts and Expenditure in respect of separate undertakings under Special Acts, should be shown in separate sections.]

FORM 38—continued.

TABLE (c).—LOAN OR CAPITAL ACCOUNT.

Purchase for which obtained (1) Whether by issue of Stock or by Mortgage Loan (2) CHARGE Balance (if any) unexpected at close of last year (3) £ s. d. Instalments Received during the year Balance (if any) expended in excess at close of this year (5) Total each side of Account (6) DISCHARGE Balance (if any) expended in excess at close of last year (7) Expenditure during this year Balance )if any) unexpended at close of this year (9)

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TABLE (d)—STATEMENT OF BALANCES AT CLOSE OF FINANCIAL YEAR.

DR. To Treasurer, due by him Ordinary Account Capital Account ,, Clerk, due by him Loans, Receipts, and Expenditure :— Expenditure in excess of Loan £ s. d. TOTAL CR. Unexpended Balance

DR. CR.
£ s. d. £ s. d.
To Treasurer, due by him By Treasurer, due to him
  Ordinary Account   Ordinary Account
  Capital Account   Capital Account
,, Clerk, due by him  ,, Clerk, due by him
,, Loans, Receipts, and Expenditure—  ,, Loans, Receipts and Expenditure:—
   Expenditure in excess of Loan   Unexpended Balance
............................................... ............................................
............................................... ............................................
................................................ ............................................
................................................. ...........................................
............................................... ............................................
TOTAL TOTAL

I hereby certify that the figures shewn in the several Tables of the above Statement are correctly abstracted from the Books and Accounts.

Dated this...... day of......................19....

.................…………........Clerk.

I certify the foregoing to be a true Abstract from the Books of Account for the Year ended 3lst March, 19.....

Dated this........ day of.............................19....

.............……….…......Auditor.

FORM 39. URBAN COUNCILS AND TOWN COMMISSIONERS.
(ARTICLE 75.) CLERK'S STATEMENTS.

TABLE (a). — STATEMENT OF CASH ASSETS AND LIABILITIES.

Year ended the …............. day of ……………......................................... 19..........

ASSETS LIABILITIES
£ s. d. £ s. d.

Balance at close of the year in hands of Treasurer

Balance at close of the year due to Treasurer

Balance at close of the year in hands of other Officers

Balance at close of the year due to other Officers

(Details of Assets being amounts receivable by the Council for Revenue Account within the above-mentioned or previous periods, but remaining outstanding and recoverable to follow here in the order of and according to the heads of Receipts shown in the Abstract, Form 38, Table (b)

(Details of Liabilities being amounts due or payable by the Council out of Revenue Account in respect of the above-mentioned period, and remaining undischarged to follow here in the order of and according to the heads of Expenditure shown in the Abstract, Form 38, Table (b)

Other Assets Other Liabilities

TOTAL

TOTAL

FORM 39—continued.
TABLE (b).— YEARLY STATEMENT OF THE ACCOUNTS OF THE COUNCIL RELATING TO STOCK AND THE LOANS FUND, AND ANNUAL RETURN OF SINKING FUND FOR THE YEAR ENDED THE 31ST DAY OF MARCH, 19....

Number of Borrowing Power (1) 1 2 3 4 5 6 7 8 Purpose in respect of which Borrowing Power is exercised (2) Act of Parliament, Provisional Order or sanction authorizing Borrowing (3) Totals Total Amount of Borrowing Power (4) Amount of Borrowing Power authorized to be exercised by the Issue of Stock (if differing from forgoing) (5) Amount of Borrowing Power exercised by the Issue of Stock up to commencement of Year (6) Amount of Borrowing Power exercised by the Issue of Stock during the Year (7) Total Borrowing Power exercised by the Issue of Stock up to end of Year (8) Period in which Loan is repayable (9) Date when First Annual Payment to Redemption Fund became due (10) Rate of Interest Prescribed for Accumulation of Redemption Fund (11) Date fixed for the redemption of Stock (12) 2. STOCK ACCOUNT Amount of Stock Inscribed in respect of each Borrowing Power prior to the commencing of Year (13) Amount of Stock extinguishment prior to commencement of Year (14) Net Amount of Stock outstanding at commencement of Year and extinguished (15) Amount of Stock Inscribed during Year (16) Amount of Stock extinguished during Year (17) Amount of Stock Inscribed up to end of Year, and in respect of which a sum has annually to be paid to Redemption Fund Outstanding (18) Extinguished (19)

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3. LOANS FUND ACCOUNT Number of Borrowing Power, as in Table 1 (1) 1 2 3 4 5 6 7 8 Totals amount Received and paid to Loans Fund during Yea from Sales of Surplus Land, &c. (2) Rents and Profits of Land or other Property not appropriated or made applicable to other purposes, and paid to Loans Fund during Year (4) Amount carried to Loans Fund During Year as Interest on Investments Of sinking Fund for Redemption of Stock (5) Of sums Received for Issue of Stock, and not applied (6) Amount carried to Loans Fund during Year, as equivalent of Diviends on Stock Redeemed (7) Amount carried to Loans Fund for Payments of Dividends on Unredeemed Stock and Income Tax payable by Registrar (8) Amount carried to Loans Fund during Year, for Redemption of Stock, and not included in previous Columns (9) Rate, Fund or Revenue from which Payments in last three preceding Columns were made (10) Miscellaneous Accounts (11) )12) Total carried to Loans Fund from all sources during Year (13) Amounts Standing to Credit of Loans Fund at commencement of Year For Payments of Dividends (14) For Redemption of Stock (15) Amount of Dividends paid during Year, and Income Tax thereon (16) Amount paid for Redemption of Stock during Year (17) Amount Standing to Credit of Loans Fund at end of Year For Redemption of Stock Univested (19) Invested (20) Securities in which Invested (21)

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FORM 39 —continued.

TABLE (c).—STATEMENT OF THE LOAN ACCOUNTS (other than Stock) of the Council for the Financial Year ended 31st March, 19. . . .

(NOTE.— The figures required for the several columns of this Table are to be calculated by the Clerk each half-year. The claim made for repayment of Principal and Interest in each half-year by a Lender shall also be examined and, if found correct, shall be so certified by the Clerk. Should any claim appear to be erroneous the Clerk shall forthwith, on receipt thereof, communicate with the Lender and have it corrected, so far as may be necessary, before putting it forward for payment.)

GENERAL PARTICULARS AS TO LOANS. Purposes for which obtained (1) When Borrowed (2) From whom Borrowd (3) For what period (4) Rate of Interest per cent. (5) Mode of Repayment whether by Annuity or otherwise (6) Orignial Amount Borrowed (7) £ s. d. INDEBTEDNESS ON FOOT OF LOANS Balance Due at close of last year (8) Instalments received during year (9) Interest accrued during year (10) Total each side of Account (11) Instalments of Interest repaid during Year (12) Instalment of Principal repaid during Year (13) Balance Due at close of this Year (14) TOTALS

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FORM 39—continued.

TABLE (d).—STATEMENT OF INSURANCES.

Name of Buildings belonging to the Council standing separately whether Insured or not Amount of Insurance Amount of Annual Premium Name of Office in which the Insurance is effected distinguishing cases where the Insurance has been effected by the Commissioners of Public Works In whose custody the Policy is Period covered by Premium paid next before date of Audit. Year ended If any Structural alterations have been made, or Stoves, &c., introduced since date of Policy which would increase the risk, date of Endorsement on Policy consenting to the change In the case of any Buildings or Goods that are not insured, an explanation of the reason should be given here
(1) (2) (3) (4) (5) (6) (7) (8)
£ £ s. d. 19….

TABLE (e).— List and Particulars of SEPARATE CHARGES existing in the District.

Register Number of Separate Charges Purposes for which Separate Charge was created Reference Number and Date of Order determining Area of Charge Contributory Place or Places on which chargeable (to be taken from the Order determining the same) If liable jointly with other Areas, state particulars Whether Permanent or for a fixed Period ; if the latter, for what Period
(1) (2) (3) (4) (5) (6)
I.
II.
III.
IV.
V.
VI.

TABLE (f).—ABSTRACT of Rent Collection and of Rent Collectors' Cash Account.

Collector's District (1) I. II. III. IV. V. VI. NUMBER OF TENEMENTS Built(2) Let (3) Unoccuppied (4) RENT COLLECTION Arrears due by Tenants at close of last year (5) £ s. d. Rents accrued during the year (6) Total for Collection (7) Collected during the year (8) Struck off as irrecoverable (9) Arrears due by Tenants at the close of this year (10) Balance (if any) in hands at close of the last year COLLECTORS' CASH ACCOUNT (11) Collected during the year (12) Total to be accounted for by Collector (13) Lodged with Treasurer during the year (14) Balance (if any) in hands at close of this year (15)

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FORM 39—continued.

TABLE (g).—STATEMENT of the Names and Salaries of the several Officers, Names and Superannuation Allowances of Retired Officers, with Particulars as to the Fidelity Bonds of such of the Officers as are required to give Security.

(I). Officers who are required to give Security.

(Cols. 1 to 9 to be filled by the Clerk.)

Name (1) Office (2) Clerk Assistant Clerk Executive Sanitary Officer if other than the Clerk Rate Collectors 1 2 3 4 Rent Collectors Salary per annum (3) £ Reference to No. and date of sanction authorising Scale of Salary (4) In whose custody the Bond of each Officer is deposited (5) The Treasurer Do. The Clerk Amount of Bond (6) £ Names and Addresses of Sureties or of Guarantee Society Whether Sureties or any of them have died, become Bankrupt, Insolvent, or otherwise ineligible, or in case of Guarantee Society, date of last payment of Renewal Premium (8) Whether the Bond or Receipt for Premium was produced, and if not, the cause (9) Observations of Auditor (10)

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(II). Other Officers.

Name Office Salary per Annum Reference to No. and date of Sanction authorising Scale of Salary
(1) (2) (3) (4)

(III). Retired Officers.

Name Office formerly held Pension per Annum Reference to No. and date of Sanction authorising Scale of Salary
(1) (2) (3) (4)

I certify that the Statements contained in Tables (a), (b), (c), (d), (e), (f), (g), of this Form are correct.

Dated this.......................... day of...................................19....

………..........................Clerk.

Examined and certified to be correct.

Dated this................................ day of................................19....

.……........................Auditor.

 FORM 40.

(ARTICLE 76).

COUNTY COUNCILS AND BOARDS OF HEALTH.

ANNUAL ESTIMATE AND DEMAND BY BOARD OF HEALTH.

(To be prepared by the Secretary to the Board).

County of.............……………….......
..................................……………….Board of Health.

The above-named Board of Health hereby transmit to the County Council the annexed Tables, showing (a) the estimated liabilities and expenditure, and (b) the estimated revenue of the Board for the ensuing financial year ended the 31st day of March, 19…...... ; together with the calculation of the sums required to meet the expenses of the Board during the said financial year, being £.....…... in respect of General Charges, £……....... in respect of Charges under Section 15 of the Local Government Act, 1925 , and £....……. , in respect of Separate Charges (Table (c) Column 12).

The Board hereby demand that the above-mentioned sums, amounting in all to £......…...., shall be supplied to them by the County Council, as follows :—

By transferring at the first meeting of the County Council held in each quarter of the said financial year out of the County Fund to the credit of the District Fund in the .................Branch of the ..................Bank (being the Treasurer of the Board) a sum equal to one fourth part of the sums hereinbefore specified.

Signed by order and on behalf of the Board,

.............................…. Presiding Chairman

....………………………………Secretary.

Dated this............day of...................19....

TABLE (a).—ESTIMATE OF LIABILITIES AND EXPENDITURE of the Board.

Head of Account Expenditure or estimated Expenditure for the Current Financial Year ending 31st March next Estimated Expenditure for the ensuing Financial Year ending 31st March, 19…. Observations of the Clerk accounting for Increases or Decreases
First half Second half Total First half Second half Total
(1) (2) (3) (4) (5) (6) (7) (8)
£ £ £ £ £ £
Burial Ground Expenses
Labourers Acts Expenses
Sanitary Expenses—
General
Special
Salaries and Office Expenses
Superannuation
Intercepting Hospital
Expenses under Special Acts

Expenses under Local Committees

Legal Expenses
Other Expenses
Totals

FORM 40—continued

TABLE (b).—ESTIMATE OF PROBABLE REVENUE of the Board (other than money supplied on demand).

Head of Account Revenue or Estimated Revenue for the Current Financial Year ending 31st March next Estimated Revenue for the ensuing Financial Year ending 31st March, 19 …. Observations of the Secretary accounting for Increases or Decreases
First half Second half Total First half Second half Total
(1) (2) (3) (4) (5) (6) (7) (8)
£ £ £ £ £ £ £
Rents of Labours' Cottages
Burial Fees
Water Rents
Tuberculosis Acts:—

(a) Repayment by Insurance Committee

(b) Repayment by Patients

(c) Rents

(d) Other Receipts

Other Receipts
Totals

TABLE (c) showing the calculation of the Sum required by the Board for the Service of the Financial Year ended the 31st day of March, 19....

Whether in respect of District Charges , Charges under Section 15 or Separate Charge (Each Separate Charge to be individually set out giving nature of Charge, area of levy, and number and date of Order fixing the area of Charge) (1) General Charges :— 1 2 3 4 Total Charges under Section 15 : — Separate Charges, viz. :— Gross Total ESTIMATED CASH TRANSACTIONS FOR THE FINANCIAL YERA ENDED 31ST MARCH, 19 ... LIABILITIES Balance or estimated Balance against at close of current financial yerar ending 31st March next. (2) £ Estimated Expenditure Table (a), cols. 5, 6, 7 ) First Half-year. (3) Second Half-year. (4) Total Expenditure (5) Total Liabilities (6) REVENUE Balance or estimated Balance in favour at close of current financial year ending 31st March next.(7) Estimated Receipts not including Money supplied by County Council (Table (b), cols. 5, 6,7) (8) (9) Total Receipts (10) Total Means (11) Net sum required as per annexed Estimate and Demand , Being excess of Comn (6) over Column (11) (12)

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 FORM 41.

(ARTICLE 76.)

COUNTY COUNCILS AND MENTAL HOSPITAL COMMITTEES.

ANNUAL ESTIMATE AND DEMAND BY COMMITTEE OF MENTAL HOSPITAL.

(To be prepared by the Superintendent).

County of................…………………………...............
District Mental Hospital..............…………………....

The Committee of the above-named Mental Hospital hereby transmit to the County (or County Borough) Council the annexed Tables, showing—(a) the estimated liabilities and expenditure, and (b) the estimated revenue of the Committee for the ensuing financial year ended the 31st day of March, 19.... together with (c) the calculation of sums required to meet the expenses for the said financial year, the total amount being £........... in respect of General Charges other than Repayment of Loans and £........ in respect of Repayment of Loans and the apportionment thereof to contributory Counties (or County Boroughs, if any).

The Committee hereby demand that the proportion of the above-mentioned sums shall be supplied to them by the County (or County Borough) Council of........................…………………as follows :—

By transferring at the first Meeting of the Council, held in each quarter of the said financial year, out of the County Fund to the credit of the Committee, in the................Branch of the....................Bank (being the Treasurer of the Mental Hospital), a sum equal to one-fourth part of the sum of £.......... hereinafter (Table (c) Col. 15) specified in respect of General Expenses, and at the said first meeting held in the first and third quarters of the said financial year a sum equal to one half of the sum of £..........hereinafter (Table (c), Col. 16) specified in respect of Repayment of Loans.

Signed by order and on behalf of the Committee,

.……………...............Presiding Chairman.

...................................... Resident Medical Superintendent.

Dated this........ day of.........................................19....

To..................................................

Secretary to the Council of the……………………………….................

TABLE (a).—ESTIMATE OF LIABILITIES and EXPENDITURE of the Committee in the Financial Year ending the 3lst March, 19..

Head of Account Expenditure as estimated for preceding Financial year Estimated Expenditure for ensuing Financial Year Observations as to Increases or Decreases
First Half Second Half Total First Half Second Half Total
£ £ £ £ £ £

Salaries and Wages (Gross)

Superannuation

Provisions and Groceries

Wine, Spirits, and Beer

Tobacco and Snuff

Medicine, and Medical and Surgical Appliances

Clothing

Bedding

Furniture

Fuel and Light

Washing Materials

Water Supply

Farm and Garden Expenses

Repairs and Alterations

Stationery, Printing, and Advertising

Rent, Rates , Taxes, and Insurance

Incidental Expenses including Postage

Maintenance of Patients in County Homes, etc.

Total General Expenses Repayment of Loans

Gross Total

FORM 41—continued.

TABLE (b)—ESTIMATE OF PROBABLE REVENUE OF THE COMMITTEE (OTHER THAN MONEY SUPPLIED ON DEMAND) IN THE FINANCIAL YEAR ENDED THE 31ST MARCH, 19...

Head of Account Revenue as estimated for preceding last Financial Year Estimated Revenue for ensuing Financial Year Observations as to Increases or Decreases
First Half Second Half Total First Half Second Half Total
£ £ £ £ £ £

Sales of Farm and Garden Produce

Sales of Offal, Old Stores, &c.

Contributions from Salaries and Wages under Asylum Officers'

Superannuation Act, 1909

Other Deductions from Salaries and Wages

Interest allowed by Bank

Miscellaneous Receipts

Total

TABLE (c).—Showing the Calculation of the sum required by the Committee for the Service of the ensuing Financial Year ended the 31st day of March, 19

Counties or County Boroughs liabo to contribute towards the Expenses of the Mental Hospital. (1) Estimated Number of patients form each County or County Borough for the two Half-years for which this Estimate is made (2) ESTIMATED CASH TRANACTIONS FOR ENSUING FINANCIAL YEAR ENDING 31ST MARCH, 19.... Current Liabilities per Table (a) Balance or estimated Balance against at close of preceding Financial Year. (3) £ Apportioned Share of Expenditure according to the figures in Column 2 First half-year. (4) Second Half-year (5) Total. (6) Total Liabilities. (7) Current Revenue per Table (b) Apportionment Share of Receipts excluding Money supplied by County Council and sums receivable in respect of paying "Service" an Criminal Patients according to the figures in Column 2 (9) (10) Total Receipts. (11) Total Mans. (12) Excess of Column (7) over Column (12). (13) Receipts in respect of paying "Service" and Criminal Patients apportioned to the Counties or County Boroughs to which they actually belong. (14) Net sum requered as per annexed demand being excess of Col. 13 over Col. 14 in respect of General Charges (15) Repayment of Loans. (16)

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FORM 42. COUNTY COUNCILS.
ARTICLE 78). GENERAL ESTIMATE OF RATES.
TABLE (a).

Nature of Service (1) Contruction and Maintenance of Roads County Services Poor Relief :— Area and Charge of No. 1 Area of Charge No. 2 Health District Charges:— Health District No. 1 Health District No. 2 Estimated gross Expenditure gross Expenditure of the County on each service for the ensuing Financial Year Chargeable to the whole County or to an area including any urban district. (2) £ Chargeable to Health Districts only. (3) Estimated Receipts of the County in respect of each service for the ensuing Financial year (other than Agricultural grant and rates) (Notes 1and 2 ) Applicable to the whole Country or to an area including any urban district (4) Applicable to Health Districts only. (5) Net expenditure on each service being the difference between the sums in Cols. (2) (3) and (4) (5) Chargeable to the whole Country or to an area including any district (6) Chargeable to Health Districts (7) Net Amounts chargeable to Districts Urban Districts No. 1 Valn. £....... (8) No. 2 Valn.(9) Health Districts (10) (11) AMOUNTS TO BE LEVIED OFF AGRICULTURAL LAND AND OTHER HEREDITAMENTS IN EACH HEALTH DISTRICT. Health District No. 1 } Agricultural Land £ Other Hereditaments, £....... Estimated balance (if any) in favour (Note 3) (12) Estimated balance (if any) against (Note 3) (13) Amounts leviable (Note 5). Total (Note 4) (14) Land (15) Other hereditaments (16) Health District No. 2 } Estimated balance (if any) in favour (17) Estimated balance (if any) against (18) Total (19) Land (20) Other hereditaments (21)

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NOTES.

1. In columns 4 and 5 the sums to be entered in relief of the levy for Poor Relief shall be as follows:— (a) the sums payable under Section 58 (2) (a) of the Act of 1898 ; (b) the portion of the Death Duty Grant applicable ; (c) the proportion of bounty in lieu of rates applicable.

2 In columns 4 and 5 the sums to be entered in relief of the levy for Health District Charges shall be as follows : (a) the sums payable under Section 58 (2) (b) of the Act of 1898 ; (b) the proportion of bounty in lieu of rates applicable ; (c) Exchequer contributions under the Land Purchase Acts.

3. In estimating the balances (columns 12 and 13) the Secretary shall make due provision for liabilities of the current, year which may at the close of the financial period remain to be discharged, together with such reasonable sum as may appear to him to be necessary to meet contingencies otherwise unprovided for.

The estimated balances on the Roads Accounts and the County Services Account should be apportioned according to the respective valuations of the county Health Districts and Urban Districts, and the amounts so apportioned to Health District No. 1 inserted in Column 12.

4. The amounts in column 14 are either the difference between the amounts on the same line in columns 10 and 12, or the sums of the amounts in the same line in columns 10 and 13.

5. The apportionment in columns 15 and 16 should be worked out in pounds to four places of decimals and adjusted in the fourth place so that the sum is equal to the sum in column 14.

 FORM 42—continued.

(ARTICLE 78).

TABLE (b).

Name of County Health District Leviable from each District for Construction and Maintenance of Roads (Table (a) Cols. (14) and (19) Leviable from each District for County Services Table (a), Cols., (14) and (19) Leviable from each District for Health District Charges Table (a), Cols. (14) and (19) Total of Cols. (2), (3) and (4) Decimal Fraction showing proportion of Agricultural Grant for County and District Charges applicable to construction and maintenance of roads (Divide amount in Col. (2) by amount in Col. (5)) Decimal Fraction showing proportion of Agricultural Grant for County and District Charges applicable to County Services (Divide amount in Col. (3) by amount in Col. (5)) Decimal fraction showing proportion of Agricultural Grant for County and District Charges applicable to Health District Charges (Divide amount in Col. (4) by amount in Col. (5))
(1) (2) (3) (4) (5) (6) (7) (8)
£ £ £ £
Health District No. 1
Health District No. 2

NOTE. — The decimals in Columns (6), (7) and (8) should be worked out to four places and the fourth place adjusted so that the total is unity.

FORM 42. continued.

[Article 78].

TABLE (c)

Health District No. 1 Health District No. 2
£ £

Amount of Agricultural Grant for County Charges in each District

(Valuation Proportion)

Amount of Agricultural Grant District Charges in each District (Note 1)

TOTAL A

Proportional Part (Note 2) of above total applicable to

1) Construction and Maintenance of Roads

(2) County Services

(3) Health District Charges

TOTAL B. (Note 3)

Amount of Agricultural Grant applicable to Poor Relief in each District (Note 4)

NOTES

1. This amount is the sum of the amounts payable from the Agricultural Grant in respect of District Charges in such rural districts as were situate in the area of the County Health District.

2. Multiply the above total by the appropriate decimal fraction in Table (b), Columns (6), (7), and (8).

3. These proportions are to be worked out to four places of decimals and the fourth Place to be adjusted so that the Total B. is equal to the Total A.

4. This amount is the sum of the amounts payable out of the Agricultural Grant in respect of Union Charges in such unions as were situate in the area of the County Health District.

FORM 42—continued

ARTICLE 78

TABLE (d).

(NOTE 1.)

Health District No. 1 {

Valuation of Agricultural Land, £........……

Valuation of other Hereditaments, £......……

Nature of Service (1) Construction and Maintenance of Roads County Services Health District Charges Poor Relief Amounts to be levied off Agricultural Land and other hereditaments in the Health Districts (Table A. Cols. (15) (16) Land. (2) £ Other hereditaments. (3) Deduction of Agricultural Grant Amount of Agricultural Grant to be deducted from amount in Column (2) (see Table (c.) (4) Balance remaining after deduction being net amount to be levied off Agricultural Land (5) Rates in the Pound Required to raise amount assigned to other heriditaments in Col. 3 (6) pence Of sums deducted in respect of the Agricultural Grant in Column (4) (7) Required to raise the amount to be levied off Agricultural land in Column (5) (8)

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NOTES.

1. A separate Table (d) is to be prepared for each County Health District.

2. The amounts in Table (d) are to be retained in decimals and the amounts in columns (6), (7) and (8) are to be worked out to four places.

3. If the calculation of the rates in the pound be correctly made, the figures in column (6) must be equal to the sum of the figures in the same line in Columns (7) and (8) to at least two places of decimals.

CERTIFICATE OF SECRETARY.

I hereby certify that at a meeting of the County Council held on the . . . . . . . day of . . . . .. . . . . . . . . . . . 19..........., which was specially summoned for the purpose the foregoing Estimate was adopted (or, having been varied to the extent shown in red ink was adopted) and it was resolved to strike rates for the financial year ending the 31st March, 19 ......... , in accordance with the figures contained in columns (6) and (8) of Table (d).

Dated the.......... day of:..................19....

............................................................ ......

Secretary of the Council.

(FORM 43. COUNTY COUNCILS.
ARTICLE 78.) ESTIMATE OF RATES FOR SEPARATE CHARGES.

(To be prepared by the Secretary of the County Council, who is to sign the Certificate at foot when the Estimate is adopted.)

Estimate of Rates to be levied in the Financial Year ended the 31st day of March, 19..., in respect of Separate Charges in the several County Health Districts and of the Amounts to be paid in respecte thereof by the Councils of Urban Districts within the County.

No. in Separate Charges Register. (1) Name* Particulars Area and Amount of each Separate Charge (2) Districts included, wholly or partly in the contributory place Names of Districts (3) ..............H.D. U.D. Total TOTAL Apportionment of Estimated Current Expenditure Total Valuation of Tenements in the contributory place.(4) £ s. Total Valuation of Tenements in the contributory place which are exempt. †(5) net Valuation of Tenements which are liable. (6) Actual or apportioned sare of charge according to figures in column (6) (7) £ s. d. Calculation of Net Sum required to be raised Balance or estimated Balance in favour at close of current finacial year, ending 31st March next. ‡ (8) Difference between Columns (7) and (8). (9) Balance or estimated Balance against at close of the current financial year, ending 31st March next. ‡(10 Sum of Columns (9) and (10). (11) Estimated receipts specially applicable in aid of the Separate Charge. (12) Net amount to be raised. (Difference between Columns (11) and (12). (13) Rate in the Pound required to raise same on the Valuations given Col. 6 (14) Pence

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*In the space used for each Separate Charge, the names of Urban Districts should be entered after those of Health Districts but in coloured ink.

†In this Column (5), for example should be included the Valuation of Railway Property, exempted in the cases of certain Railway guarantees, and of portions, if any, of Townlands exempted from special Expenses under the Public Health Acts.

‡In the cases of Separate Charges defrayed by Boards of Health, viz., Special Expenses under the Public Health Acts the Balances in Columns (8) and (10) should be ascertained by amalgamating the Balances in favour or against the Special Areas (a) in the County Fund Account and (b) in the District Fund Account. The former (a) would represent the difference between money supplied to the Board of Health on demand and lodgments of the Special Poor Rate. The latter (b) would represent the difference between the actual money expended and the moneys obtained on demand from the County Council.

I hereby certify that at a meeting of the County Council held on the ….. day of ………......19.., which was specially summoned for the purpose the foregoing Estimate was adopted (or, having been varied to the extent shown in red ink was adopted), and it was resolved to strike for Separate Charges for the financial year ending the 31st day of March, 19.…..,in accordance with the figures contained in column 14.

Dated this ....day of ..............19......

……………………………………

Secretary of the Council.

 FORM 44. COUNTY COUNCILS.
(ARTICLE 82.) RATE BOOK.
(To be prepared by the Secretary of the County Council).
Count of .................................. County Health District of .....................
Rates for the Service of the Year ending the 31st day of March, 19 ..... Electoral Division of ...............................

No. of Rating (1) 1 2 3 4 Valuation List Number (2) Townland (3) PERSONS RATED Occupiers (4) Landlords or immediate Lessors of houses let in Apartments or Lodgings, or perons receiving Rent in respect of Hereditaments exempt for Rating (a) (5) Description of Tenement (b) (6) Totals. Area (7) A. R. P. RATEABLE ANNUAL VALUATION Land (8) £ s. Other Hereditaments (9) Total (10) GENERAL DISTRICT RATE On Valuation of Agricultural Land, Col. 8. at............d. in the Pound (11) £ s. d. On Valuation of other Hereditaments Col. 9 at ..............d. in the Pound (12) Total on the Holding being Amounts of Cols. 11 and 12 913) Consolidated Rate for Separate Charges levialbe off whole Electoral Division (f) at ...........d. in the Pound on Total Valuation, Col. 10 (14) Rates for other Separate Charges leviable off areas less than the Electoral Division (f) No.......... at .................d. in the Pound (15) (16)

v14p1088a.gif

(In continuation of above Form).

No. of Separate Charge from which any Holding is Exempt (b) (17) Total amount of Current Rate for Year, being amounts of Cols, 13 to 16 (18) £ s. d. First Moiety of Current Rate payable in respect of the Half-year ending 30th Sept., 19...... Number of Fortnight of Half-year in which first moiety was lodged (c) (20) Second Moiety of Current Rate payable in respect of the Half-year ending 31st March , 19.... (21) Number of Fortnight of Half -year in which second moiety was lodged (d) (22) ARREARS OF PREVIOUS RATES (To be collected with first moiety). General Rate (23) Rate for Separate Charges (24) Total Arrears (25) Number of Fortnight of Half-year in which Arrears were lodged (e) (26) Gross Total to be collected for year being amount of Current Rate and Arrears. Totals of Cols. (18) & (25) (27) Gross Totals, not lodged (This Column is a List of Outstanding Rates) (28) No. of Rating (29) 1 2 3 4

v14p1088b.gif

NOTE. — It will be sufficient to set forth the following Tables at the commencement of the separated portion of the Rate Book which relates to each Health District, Electoral Division, or Collection District as the case may be.

Electoral Division of ................ PARTICULARS OF RATES FOR SEPARATE CHARGES LEVIABLE OFF AREAS LESS THAN THE ELECTORAL DIVISION. No. Name. Area of Chargeability Rate in the Pound Rates leviable off the whole of the Electoral Division. GENERAL CHARGES— (1) Levied on other Hereditament (2) Deducted in respect of the Agricultural Grant (3) Rate Levied on Agricultural land SEPARATE CHARGES (Whole Electoral Division)— For Railways and Harbours Others Gross Total of Consolidated Rate for Separate Charges leviable off the whole of the Electoral Division Rate in the Pound Pence

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NOTES.

GENERAL NOTES. — After the Rate has been made and assessed in this Book, no alterations should be made in the entries in any money column, and no entries should be made in any column except in those numbered 20, 22, 26, 28. The Numbers of the Ratings should run consecutively for each Collection District, the Rate Books for the Electoral Divisions in same being first placed in alphabetical order.

(a) The two classes of persons rated in this Column may be distinguished by underlining the name of the Immediate Lessor of a house let in apartments or lodgings in any case where such a person is rated.

(f) Where all the Separate Charges in an Electoral Division are leviable off the whole Electoral Division, the aggregate Rate therefor can assessed in the column headed "Consolidated Rate, &c." Where any Separate Charge is leviable off an area less than the Electoral Division, the assessment of the Rate therefor should be made in one of the columns headed "Rates for other Separate Charges, &c."

(b) In the case of any Holding which is exempt from any Separate Charge (e.g., Railway Premises under a Railway Guarantee), the Distinguishing Number of the Separate Charge should be entered in this column in order to draw attention to and account for the smaller assessment made in such cases.

(g) The entries in this Table should be limited to Rates in the Pound levied to meet any railway or harbour charge connected with any guarantee given or transaction occurring before the passing of the Local Government (Ireland) Act, 1898. When the total charges for the year for any area exceed a sum equal to sixpence in the £ on the rateable value of any area, the County Council may apply for payment of one-half of the excess to be made out of the Local Taxation (Ireland) Account under Section 58 (4) of the said Act.

(c, d & e) On receipt of the Rate Collector's Fortnightly Report Note the Number of the Fortnight to which the same relates should be entered in the appropriate coulmn for each holding respect of which the rates were collected and lodged withing the Fortnight.

CERTIFICATE OF SECRETARY)

(To appear at foot of the Rate (6 and 7 Vict., c. 92, s. 10).

I hereby certify that the poor rate and several poor rates hereinbefore set forth, in so far as the value of the hereditament therein assessed is concerned, are in conformity with the valuation now in force.

Dated this.………..........day of………………......................19....

.............……......Secretary of the Council.

ALLOWANCE OF POOR RATES BY THE COUNTY COUNCIL.

(To appear at foot of the Rate (6 and 7 Vict., c. 92, s. 10).

The poor rate and several poor rates, hereinbefore set forth, were adopted and are allowed by the Council of the County of ........………......at their meeting hold this day, having first been certified by the Secretary to be in conformity with the valuation now in force, the same to be collected in two half-yearly moieties, that is to say, the first moiety on and after the ……….. day of.........………... 19 .. , and the second moiety on and after the 1st day of October next ensuing.

Given order the Common Seal of the.................. ....................................................Chairman of the day.
County Council and signed by us this .......day of 19

..........................

..........................

{

Two other Members

present at the meeting.

....................................….....Secretary of the Council.

 FORM 45. URBAN DISTRICT COUNCILS.
(ARTICLE 82). URBAN DISTRICT OF ..................... ADMINISTRATIVE COUNTY OF................
RATE BOOK. (a)
(To be prepared and kept by the Clerk).
Poor Rate for the Service of the year ending 31st day of March, 19
Town Rate leviable under the Towns Improvement (Ireland) Act, 1854 (or any local Act or Acts, as the case may be) for the service of the year ended 3lst March, 19 .

No. of Rating (1) 1 2 3 4 Valuation List Number (2) Situation, Street , or Place (3)Persons Rated Occupiers (4) Landlords or immediate lessors of houses let in apartments or persons receiving rent in respect of hereditaments exempt form rating (b) (5) Description of Tenement (6) Area A R P (7)RATEABLE ANNUAL VALUATION Land (8) Other Hereditaments (9) Total (10) GENERAL DISTRICT POOR RATE On Agricultural Land at..........d. in the Pound on the full valuation in Col. 8 (11) On other Hereditaments at ......d. in the Pound on the full Valuation in Col. 9 (12) Total jon the Holdings (13) Poor Rate for separate Charges at ........d. in the Pound on the total valuation in Col. 10 (14) Total Amount of Current Poor Rate for year (15) ARREARS OF PREVIOUS POOR RAT TO BE COLLECTED WITH FIRST MOIETY. General Poor Rate (16 Poor Rate for Separate Charges (17) Total Arrears (18) Date when Arrears were Lodged (d) (19) First Moiety of current Poor Rate payable in respect of the half-year ending 30th Sept., 19 (20) Date when First Moiety was Lodged (d) (21) Second Moiety of current Poor Rate payable in respect of the half-year ending 31st day of March 19 (22)

v14p1090a.gif

Column 11 will not be applicable to Urban Districts except to such as were constituted Urban Districts on or after the 1st of April, 1899, or those whose boundaries having been extended after that date now include "Agricultural Land," If this Column be not required Column 13 may also be omitted.

Date when Second Moiety was Lodged (d) (23) Gross Total collected for year, being amount of current Poor Rate and Arrears (24) Gross Totals Not Lodged (This column is a List of Outstanding Rates) (25) Rates declared to be irrecoverable and not carried forward. (The remaining items in column 25 to be carried forward into next Warrants) (26) Town Rate at.......s.......d. in the £, including........d. for purposes of the Sanitary Acts On Land so rateable at one forth of the valuation (27) On other Hereditaments at the full valuation (28) Total being the Amounts in Cols. 27 and 28 (29) Arrears of previous Town Rate to be collected with First Moiety (30) Date when Arrears were Lodged (d) (31) Total of First Moiety of Current Town Rates (32) Date when First Moiety was Lodged (d) (33) Total of Second Moiety was Lodged (d) (35) Gross Total of Town Rate to be collected for year, being amount of current Rate and arrears (36) Gross Total of Town Rates Not Lodged (This Column is a List of Outstanding Rates) (37) Rates declared to be irrecoverable and not carried forward. (The remaining items in col. 37 to be carried into next Warrants) (38) No. of Rating (39) 1 2 3 4 Total

v14p1090b.gif

PARTICULARS OF POOR RATE FOR THE SERVICE OF THE YEAR ENDING THE 31ST DAY OF MARCH, 19 .
Summary Rate in the Pound Separate Charges leviable off the District
Railway and Harbour Charges (Sec. 58 (4) of the Act of 1898) (e) Other Charges
No. of Charge Name of Charge Rate in the Pound No. of Charge Name of Charge Rate in the Pound
GENERAL CHARGES— Pence Pence Pence

(1) Levied on other Hereditaments

(2) Deducted in respect of the Agricultural Grant

(3) Rate levied on Agricultural Land

SEPARATE CHARGES —

For Railways and Harbours

Others

Gross Total of Consolidated Rate for Separate Charges

Total Total

NOTES

(a) If the Council consider it convenient, and desire to include in the poor rate book the town rate leviable under the Towns Improvement (Ireland) Act, 1854, or under the Local Acts in an Urban District governed by local Acts, the columns numbered 27 to 38 inclusive, and the other parts of this rate book which refer to town rate may be used for the purpose with any alterations and additions that may be required, otherwise these parts should be omitted so as to limit the rate book to the poor rate. The town rate should be signed by not less than six members of the Council where the Urban District is under the Act of 1854, or any local Act which incorporates section 172 of the Towns Imporvement Clauses Act, 1847. After the rate has been made and assessed in this book, no alteration should be made in the entries in any column, except in those numbered 19, 21, 23, 24, 25, 26, 31, 33, 35, 37, 38. The Numbers of the Ratings should run consecutively for each Collection District, the Rate Books for the Electoral Divisions in the same being first placed in alphabetical order.

(b) The two classes of persons rated in this column may be distinguished by underlining the name of the immediate lessor of a house let in apartments or lodgings in any case where such a person is rated.

(c) In the case of any Hoding which is exempt from any separate Charge (e.g., Railway Premises under a Railway Guarantee), the Distinguishing Number of the Separate Charge should be entered in this column in order to draw attention to and account for the smaller assessment made in such cases.

(d) On receipt of the Rate Collector's Fortnightly Report Note the date when lodged should be entered in the appropriate column for each holding in respect of which the Rates were collected and lodged.

(e) The entries in this Table should be limited to Rates in the Pound levied to meet any railway or harbour charge connected with any guarantee given or transaction occurring before the passing of the Local Government (Ireland) Act, 1898. When the total charges for the year for any area exceed a sum equal to sixpence in the £ on the rateable value of the area, the Urban Council may apply for payment of one-half of the excess to be made out of the Local Taxation (Ireland) Account under Section 58 (4) of said Act as amended by Section 5 (3) of the Local Government (Ireland) Act, 1902.

CERTIFICATE OF CLERK.

(To appear at foot of the Rate (6 and 7 Vict., c. 92, s. 10).

I hereby certify that the poor rate and several poor rates hereinbefore set forth, in so far as the value of the hereditaments therein assessed is concerned, are in conformity with the valuation now in force.

Dated this ............................. day of ............................. 19 .........

.........................................Clerk of the Council

ALLOWANCE OF POOR RATE BY THE URBAN DISTRICT COUNCIL.

(To appear at foot of the Rate (6 and 7 Vict., c. 92, s. 10)

The poor rate and several poor rates hereinbefore set forth were adopted and are allowed by the Council of the ———— Urban District at their meeting held this day, having first been certified by the Clerk to be in conformity with the valuation now in force, the same to be collected in two half-yearly moieties, that is to say, the first moiety on and after the .................. day of ...................... 19........ and the second moiety on and after the 1st day of October next ensuing.

Given under the Common Seal the .............................. Urban District Council and signed by us this ................. day of ....................... 19..................

…………………………….. Chairman of the day.
……......…………….. { Two other members present at the meeting.
……………………………. Clerk of the Council.

TOWN RATE.

The town rate and several town rates hereinbefore set forth were made by the Council of the Urban District of……………………..at their meeting held this day, the same to be collected in two half-yearly moieties, that is to say, the first moiety on and after the ………day of…………………….19…and the second moiety on and after the 1st day of October next ensuing.

Given under the Common Seal of the…………………………….Urban District Council and signed by us this………day of……………………19…...

..........................................

..........................................

..........................................

..........................................

..........................................

} Six members of the Council

FORM 46. COUNTY AND URBAN DISTRICT COUNCILS.
(ARTICLE 84).
NOTICE OF DEPOSIT OF POOR RATE BOOKS FOR INSPECTION.
(To be prepared and issued by the Secretary or Clerk.)
County of........................
District of .......................

Notice is hereby given, that the Council of the above-named........…....are about to make Poor Rates on the property rateable thereto in the...........................................District.

The Poor Rates for the ordinary expenditure of the…........for the service of the year ending the......day of................19...., chargeable to the……………………..........are at the following rates in the pound :—

To be levied on Agricultural Land Sums deducted in respect of the Agricultural Grant To be levied on other Hereditaments
(a) (a) (a)
Pence Pence Pence
In respect of Roads
  "   County Services
  "   Poor Relief
  "   Health District Charges (b)
Total

(c) And whereas, certain separate charges are chargeable on the Areas or Contributory Places hereunder mentioned, the following special Poundage Rates have been added to the Poor Rates above mentioned for the payment of such separate charges, and the same form part of and will be collected with above general Poor Rate.

Name of Special Area or Contributory Place Purpose of Name of Charge Special Poundage Rate
No. 1 Special Area
  2
  3
  4
  5

The Rate Books are deposited for the inspection of any Ratepayer in the Offices of the................Council, and will be there open for such inspection between the hours of 10 a.m. and 4 p.m., during the fourteen days next following the date hereof, exclusive of Sundays and Bank Holidays.

Signed the.................................. day of................19....

……..………………………..

Secretary or Clerk of the    Council.

(a) These headings are not applicable to Urban Districts except to such as were constituted Urban District on or after the 1st day of April, 1899, or to those whose boundaries having been extended after that date, now include "Agricultural Land." In other cases the last heading will suffice, the word " all " being substituted for "other." In general the Poor Rate is leviable equally over all hereditaments in the Urban District.

(b) This heading is not applicable to Urban Districts.

(c) This part of the Form will apply in Urban Districts only in such cases as the demand made by the County Council contains an amount to meet a separate charge.

[NOTE.—A Form to the above effect, with the necessary modifications, should be used to give notice of the deposit of the Town Rate Books for inspection.]

FORM 47

(ARTICLES 86, 100).

COUNTY AND URBAN DISTRICT COUNCILS.

GENERAL WARRANT TO COLLECT AND LEVY POOR RATES.

(To be prepared by the Secretary or Clerk and pasted into the Collecting Book before issue of the Book to the Collector.)

To Mr ....................... Collector of the Poor Rate for No ....................... Collection District, in the County Health District of ............................ and County

of ....................................... v14p1093.gif

You are hereby authorized and directed to levy the several Poor Rates and Arrears of such Rates set forth in the annexed Collecting Book of Receipt and Demand Notes from the several persons liable to pay the same, so long as the same remain due and payable, by all such ways and means as by law you are empowered to use in the levying of the said Rates.

The Amount to be Collected under this Warrant is :—

In respect of the Poor Rates made for the Service of the year ending 3lst day of March, 19

£..............

In respect of Arrears

£..............
Total £..............

The total you are required to collect in the half year ending 30th September, 19 , is the sum of £............., being half the said sum of £ ............... in respect of the Rates made for the said year, together with the said sum of £ .................. in respect of Arrears, and the total you are required to collect in the said year is the said sum of £..........

Sealed with the Common Seal of the............Council of.............. and signed on behalf of the Council, this ................ day of ................ 19 ...........

........................................................Chairman of the day.

......................................

......................................

} Two other Members present at the Meeting.

..........................………......................... Secretary or Clerk of the Council.

NOTE. .A similar Form of Warrant, with the necessary modifications should be used in connection Town Rates.

FORM 48. COUNTY AND URBAN DISTRICT COUNCILS.
(ARTICLE 87). ANNUAL ESTIMATE AND DEMAND BY COUNTY COUNCIL ON URBAN DISTRICT COUNCIL.
(To be prepared by the Secretary of the County Council).
County of ..................................................... Urban District of ....................................

The County Council hereby transmit to the Council of the above-named Urban District, the annexed Table showing the apportionment against the Urban District of sums required to meet the Estimated Expenditure of the County Council for or on behalf of the Urban District Council in the financial year ending the 31st day of March, 19..... The net sum required from the Urban District Council is the sum of £.......……..., being the sum of £........……in respect of General Charges, and the sum of £.......……... in respect of Separate Charges.

The County Council hereby demand that the above first-mentioned sum of £..............………. shall be supplied to them by the said Urban District Council, as follows :—

By transferring out of the Urban District Fund to the credit of the County Fund in the.................……...Branch of the...........……. Bank (being the Treasurer of the County Council), during each quarter of the said financial year, a sum equal to one-fourth part of the sum hereinbefore demanded, such transfers to be made on or before the 1st day of June, September, December and March respectively.

Signed by order and on behalf of the County Council.

………………………..Presiding Chairman.

…………….……...........…...........Secretary.

Dated this…...........day of..………………….......................19....

PARTICULARS OF AMOUNTS DEMANDED BY THE COUNTY COUNCIL.

Balance against district on last 31st March Apportioned Share of Charges at last 30th September Estimated Share of Charges to 31st March next Apportioned Share of net estimated charges for ensuing financial year. [county Estimated (Forms 42 and 43) TOTAL Roads (1) £ s. d. County Services (2) £ s. d. Poor Relief (3) £ s. d. Separate Charges (4) £ s. d. Total (5) £ s. d. Balance in favour of District on last 31st March Received from Urban Council in respect of Demand to 30th September last Received or to be received from Urban Council being balance of Demand to 31st March next Amount now demanded TOTAL Roads (1) £ s. d. County Services (2) £ s. d. Poor Relief (3) £ s. d. Separate Charges (4) £ s. d. Total (5) £ s. d.

v14p1094.gif

FORM 49. COUNTY AND URBAN DISTRICT COUNCILS.
(ARTICLE 88.)

NOTICE OF POOR RATES HAVING BEEN MADE.

(To be prepared and issued by the Secretary or Clerk )

County of.................................

......................District of.........................____________________________________________


Notice is hereby given that Poor Rates have been duly made on the property rateable thereto in the above-named.............................District.

The Rates for the ordinary expenditure of the........for the Service of the year ended the........day of..................19...., chargeable to the above-named........District, are at the following rates in the Pound :—

To be Levied on Agricultural Land Sums deducted in respect of the Agricultural Grant To be Levied on other Hereditaments
(a) (a) (a)
Pence Pence Pence
In respect of Roads
Do. County Services.
Do Poor Relief
Do Health District Charges (b)
TOTAL

(c) And whereas certain separate charges are chargeable on the Areas or Contributory Places hereunder mentioned the following special Poundage Rates have been added to the Rates above-mentioned for the payment of such separate charges, and the same form part of and will be collected with the above general Rate.

Name of Special Area or Contributory Place Purpose or Name of Charge Special Poundage Rate
Pence
No. 1. — Special Area
2.
3.
4.
5.

The Rate Books are now in my custody, and duplicate portions thereof relating to the various electoral division have been transmitted by me to the Stations of the Gárda Síochána as follows:—

Names of Electoral Divisions Stations
............................................................ ....................................... ...............................................
............................................................ ....................................... ...............................................
............................................................ ....................................... ...............................................
............................................................ ....................................... ...............................................

The Rate Books may be inspected by any person affected thereby at the Council Offices or at the above stations on any day between the hours of 10 a.m. and 4 p.m., exclusive of Sundays and Bank Holidays ; the said Rates will be payable from and after the publication of this notice.

Dated this ................. day of ...............................................19...........

...........................................

Secretary or Clerk of the

............................................. Council.

(a) These headings are not applicable to Urban Districts except to such as were constituted Urban Districts after the 1st day of April, 1899, or to those whose boundaries having been extended after that date, now include " agricultural land." In other cases the last heading will suffice, the word " all " being substitued for " other. "In general, the Poor Rate is leviable equally upon all hereditaments in the Urban District.

(b) This heading is not applicable to Urban Districts.

(c) This part of the form will apply in Urban Districts only in such cases as the Demand made by the County Council contains an amount to meet a separate charge.

[NOTE.— A Form to the above effect, with the necessary modifications, should be used to give notice that Town Rates have been made.

FORM 50.
(ARTICLE 91.) COUNCILS.

TREASURER'S ADVICE FOR MAKING TRANSFERS OF MONEY.

.........……of............................................................ .......................................................

The.........Bank................Branch (being the Treasurer of the......................) is hereby advised to transfer to the Treasurers of the several local authorities named and to charge against the............Fund the sums detailed on the opposite page, to be placed to the credit of the Funds of the everal Authorities indicated. Advice Forms numbered from..........to........inclusive, have this day been issued to the Treasurers of the Local Authorities concerned, and the payments amount to the total sum of...........................Pounds,…………………... Shillings, and.....................Pence.

We hereby certify that we have carefully examined the annexed List of Transfers, and checked the total, and find it correct, and we sign this Advice on behalf of the majority of the............Council.

Dated.…..... day of................19....

............................................................ ...............Presiding Chairman.

........……………….........……..

…….....…………………...........

} Two Members of the Council present at the Meeting.

I certify that the Transfers detailed on opposite page were duly authorized and ordered by the..................Council, at their meeting held on the above- mentioned date, and that before signing this Certificate I have entered the several amounts in folio........of the Financial Statement Book.

(Countersigned),

.....................………………………….

Secretary or Clerk of the Council.

Order No. Local Authority for whose Credit the Transfer is advised Name of Treasurer of Local Authority Amount When Transferred
Bank Branch
£ s. d.
1 ..........................................................
2 ..........................................................
3 ..........................................................
4 ..........................................................
5 ..........................................................
6 ..........................................................
7 ..........................................................
8 ..........................................................
9 ..........................................................
10 ........................................................
11 ........................................................
12 ........................................................
13 ........................................................
14 ........................................................
15 ........................................................
16 ........................................................
17 ........................................................
18 ........................................................
19 ........................................................
20 ........................................................
21 ........................................................
22 ........................................................
23 ........................................................
24 ........................................................
25 ........................................................
26 ........................................................
27 ........................................................
28 ........................................................
29 ........................................................
30 ........................................................
GROSS TOTAL £

FORM 51.

(ARTICLE 91.)

COUNCILS.

__________

NOTIFICATION OF TRANSFER OF MONEY.

__________

Council of ...................................
Council Offices,.............................
..............day of ......................................19...

Order No.........

Financial Statement Book, Folio No..............

The.........................Bank,......................................Branch (being the Treasurer of the Council) has this day been advised by the Council that he is authorized to transfer out of the Fund to you, as the Treasurer of the....................the undermentioned sum to be placed to the credit of the............................, this being the ......................Instalment of the money to be supplied by the Council upon demand as follows :—

TABLE.

Purposes for which the Demand was made* No. Amount of Demand Amount already transferred Amount now transferred
£ s. d. £ s. d. £ s. d.
Seperate Charge 1
Do. 2
Do. 3
Do. 4
Total Seperate Charges
Gross Total

*Insert purpose, e.g.—Roads, Co. Services, etc.

The Transfer will be made on presentation of the form of Order hereunder duly signed by you. This Notification should be detached and forwarded to the Secretary or Clerk of the Council or Board for whom you act as Treasurer as soon as the Transfer has been completed.

............................................................ ........................

Secretary or Clerk of the Council.

To the Treasurer of the............................................................ .

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Order No......................

ORDER.

To be detached and forwarded to the Treasurer of the

To the................Branch of the.............................Bank, Treasurer of the Council of the...........................of............................

Pay to me or my Order the sum of...................... Pounds............................ Shillings and...................Pence, being the amount payable to me as Treasurer of the........................................District.

For the.............................Branch of the........................................Bank

Treasurer of the..............................of......................................

Signature,................................…….........................................…….......

Dated this..................................day of...............................19.......

£  :  :

FORM 52 COUNTY AND URBAN DISTRICT COUNCILS.
ARTICLES 100, 106.) COLLECTING BOOK OF RECEIPTS AND DEMAND NOTES.
(All blanks in these forms except the dates of Receipt of Money and Name of Collector to be fully and accurately filled before the Collecting Book is handed to the Collector).

Observations of the Poor Rate Collector as to changes of Occupancy, &c., for information of Valuation Office and for the purposes of the Electoral Act and the Juries Acts :—No County of County Health District of Electoral Division of Townland Rate No Name of Person Rated Description of Tenement Total Rates to be collected for year ending 31st March, 19 Valuation £ s. d. £ s. Land Other Hereditaments Separate Charges Total of Current Rate Arrears, if any Gross Total Total Demand issued on the day of 19 Date of Receipt for First Moiety and Arrears amounting to £ of 19 Initials of Checker Second Moiety, amounting to £ of 19 Initials of Checker Receipt for Second Moiety, No County of County Health District of Electoral Division of Townland Rate No Receipt for Second Moiety of the Poor Rate made on the 19 , the moiety being for the service of the Half-yearending 31st March, 19 Recieved from Mr the sum of Pounds Shillings and Pence, being the amount of the second moiety of the Rate due in respect of the above number as per particulars shown on the Demand Note bearing the corresponding letter and number. £ : : Dates this day of 19 Collector Note.—The above portions of the Form are to be on continuous sheet with per'orations as shown. Receipt for First Moiety, No County of County Health District of Townland Rate no Receipt for First Moeity of the Poor Rate made on the of 19, the moiety being for the service of the Half-year ending 30th September, 19 together with arrears. Received from Mr the sum of Pounds Shillings and Pence, being the amount of hte first moiety of the Rate due in respect of the above-named half-year, together with arrears, out of the holding rated in the Rate Book by the above on the Demand Note bearing the corresponding letter and number. First Moiety of £ : : Current Rate £ : : Arrears £ : : Total £ : : Dated this day of 19 Collector DEMAND NOTE. (This Form is not to be used as a Receipt for Rates.) No County of County Health District of Townland Rate No DEMAND NOTE for Poor Rate made on the day of 19 for the service of the year ending 31st of March, 19 leviable in two half-yearly moieties, together with Arrears. To Mr of I hereby demand payment of the undermentioned Rate, the First Moiety of the rate made as above mentioned and arrears being PAYABLE FORTHWITH, and the second moiety on the 1ST OF OCTOBER, 19 DEMAND FOR POOR RATE Purpose for which Rate is raised Roads County Sevices Health District Charges Poor Relief Separate Charges On Land (Valuation £ ) Amount demanded £ s. d. Rate in the £ pence On other Hereditaments (Valuation, £ ) Amount demand £ s. d. Rate in the £ pence Total (Valuation, £ ) Total Amount demanded £ s. d. Rate in the £ pence Total amount of Current Rate for year Arrears of previous Rates, if any (Payable forthwith) First Moiety of Current Rate do. do. Second Moiety of Current Rate (Payable on the 1st October, 19) £ s. d. Gross Total Demanded Dated this of 19 Signed Collector. Address

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THESE TABLES TO BE PRINTED ON BACK OF DEMAND NOTE.

(Except in Urban Districts where there is no Agricultural Land).

GENERAL DISTRICT POOR RATE FOR THE YEAR ENDING 31ST OF MARCH, 19.............

Rates in the Pound in respect of the following charges :— Details of Consolidated Rate for Seperate Charges
Roads County Services Poor Relief Health District Charges Total
s. d. s. d. s. d. s. d. s. d.
Levied on other Hereditaments

Deducted in respect of the Agricultural Grant

Difference, being Rates levied on Agricultural Land

Total

(A Form similar to the above, with the necessary modifications, to be used as Collecting Book of Receipt and Demand Notes for Town Rates).

FORM 53. COUNTY AND URBAN DISTRICT COUNCILS.
(ARTICLE 102.)
.......................District of.........................Collection District No........ Name of Collector......................
Rate made the...................day of.....................................19......, for the service of the year ended the 31st day of March, 19.......
SCHEDULE OF UNCOLLECTED RATES for the Year ended the...................day of..................19..., in respect of which the undersigned Collector intends to claim repayment from the..........................Council of.......................under Article 102 of the Public Bodies Order, 1925.

Rate Number (1) Electoral Division (2) Townland or Street (3) Description of Premises (4) Name of Person Rated or liable for payment of the Rates (5) VALUATION Land (6) £ s. d. Other Hereditaments (7) £ s. d. Total Amount claimed by the Collector to refunded Rate on Land including Arrears (if any) (8) £ s. d. Rate on other Hereditaments including Arrears (if any) (9) £ s. d. TOTAL (10) Reasons for claiming that the Rate be struck off as Irrecoverable or refunded to the Collector (11) Recommendation of Council Strike off as irrecoverable and refund to Collector (12) £ s. d. Refund Amount to Collector but carry forward for subsequent Collection (13) £ s. d. Claim of Collector Disallowed (14) £ s. d. Ruling of the Minister (15) TOTAL £ s. d.

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I, A.B., do solemnly and sincerely declare that the answers opposite each item of rate set forth in the above Schedule showing the causes of non-payment of the rates are strictly correct ; that in every case I made every effort to collect the amount of the rates due ; that in every case I called on and personally demanded on several occasions the rates due ; that in every case I not only failed to obtain payment, but found that I would be unable to levy the amount due, or any part thereof, by distraint; and that full and correct lists with the particulars contained in columns 1 to 7 and 10 and 11 of the above Schedule have been posted by me immediately adjacent to places of public worship in my Collection District, and that the amounts claimed to be refunded to me, and the reasons assigned for applying for a refund of the same, are correct.

And I make this Solemn Declaration, conscientiously believing the same to be true, and by virtue of the provisions of the Statutory Declarations Act, 1835.

(Signed)............................................................ .Collector.

Date...................... day of......................................19........

Made and subscribed before me,

....................................................a Peace Commissioner for the..................................of............................

We certify that the recommendations of the...........................Council are correctly set forth in columns 12, 13 and 14 of the above Form.

(Signed)........................................................Chairman.

(Signed)................................................Secretary or Clerk.

Date................... day of.......................................19......

FORM 54.

(ARTICLES 103, 106.)

COUNTY AND URBAN DISTRICT COUNCILS.

RECEIPT FROM TREASURER FOR LODGMENT BY RATE COLLECTOR,

(To be filled by the Treasurer.)

...................................................Council.

Received by lodgment of Mr..................................................... , Collector of .......................District, the sum of..................................on Account of the................ Council of the................of.........................

(Signed),......................................................

Treasurer of the.........................Council.

Dated this...........day of......................................19....


FORM 55.

(ARTICLES 103, 106.)

COUNTY AND URBAN DISTRICT COUNCILS.

COLLECTOR'S ABSTRACT AND REPORT NOTE.

(To be dealt with as directed at (a), (b).)

............................ County. ........................... District.
Abstract of Rate Receipts for fortnight or week ending ..................................................... 19.....

*The Blocks and Counterparts to bear corresponding consecutive printed numbers.

Block No.*......

To be filled and retained by Collector

Counterpart No.*......

To be filled up and detached by the Secretary or Clerk or the Rate Inspector and retained by or forwarded to the Secretary or Clerk.

(a) (b)
No. in Rate Book Amount No. in Rate Book A mount
First Moiety and Arrears Second Moiety First Moiety and Arrears Second Moiety
£ s. d. £ s. d. £ s. d. £ s. d.
Total
Checked this....day of...................19.. Name of Collector......................................................
(Signed)................................... No. of Collection District...........................................
(Signed)............................................................ ............
Dated this.......day of......................., 19...

FORM 56. COUNTY AND URBAN DISTRICT COUNCILS.
(ARTICLE 106.) .....................................County. .......................................District.
Valn. of Collector's District £.....
COLLECTOR'S BALANCE SHEET. Rate in £ for General Charges :—
Agricultural Land..................
(To be filled up by the Rate Inspector or Clerk.) Other Hereditaments............

Fortnight or week ended Saturday the Amount uncollected at close of preceding Forthnight or Week First Moiety and Arrears £ s. d. Second Moiety £ s. d. Amount collected but not lodged at last Forthnightly or Weekly checking First Moiety and Arrears £ s. d. Second Moiety £ s. d. Amount of Receipts during Forhtnight or Week, per Abstract of Rate Receipts First Moiety and Arrears £ s. d. Second Moiety £ s. d. Amount lodged during Forthnight or Week, with Treasurer, per Treasurer's Receipt First Moiety and Arrears £ s. d. Second Moiety £ s. d. Amount collected during Forthnight or Week, but not lodged First Moiety and Arrears £ s. d. Second Moiety £ s. d. Amount uncollected at close of Forthnight or Week First Moiety and Arrears £ s. d. Second Moiety £ s. d. Initials of Secretary Clerk, or Rate Inspector Date of each Checking Total to be collected in half-year :— General Charges, £ s. d. Separate ,, £ s. d. Total, £ s. d. Observations

v14p1103.gif

A sheet of this Form to be bound up along with, but at the back of, so many sheets of the preceding Form (No. 55) as may be estimated to be required for a half-year. The Forms necessary for the two halves of the Financial year to be bound into one Book which shall be retained by the Collector and submitted when his accounts are being checked or audited.

FORM 57.

(ARTICLE 106.)

COUNTY AND URBAN DISTRICT COUNCILS.
REPORT OF CLERK OR RATE INSPECTOR.
County of.......................... District of.............................

Date appointed for Checking (1) Name of each Collector in this District (These Names to be in print) (2) Amount shown by Receipts issued to have been collected since last Checking 1st Moiety (3) £ s. d. 2nd Moiety (4) £ s. d. Amount shown by Treasurer's Receipts to have been lodged in respect of same (5) £ s. d. Amount (if any) collected but not lodged (6) £ s. d. State as regards each Collector (yes or no) whether He attended on the date named in Col. 1 (7) He produced all his Books for examination and the Treasurer's Receipts for all Monies lodged (8) Should any reply to the queries in Cols. 7 or 8 be in the negative, state the reason (if any) assigned for the failture (9) Directions given by the Council (10)

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I certify that the foregoing is an accurate Report of the results disclosed at the checking of the Collector's Books in the above-named District on the date named in Col. 1, for the.....................ended the...............................day of ............................19.....

Dated this...........................day of.........……….........19.......
Submitted to the Council this...........day of..............19

............................................................ ....

Clerk or Rate Inspector.

............................................................ .

Chairman.

FORM 58.

(ARTICLE 106.)

COUNTY AND URBAN COUNCILS.
(To be kept by the Secretary or Clerk.)
ABSTRACT of the Lodgements by Collectors of the Poor Rate for the Half-year ended
the....................day of....................................19....

Name of District ...............................District ...............................District

Number of Collection District

(1) (2) (1) (2)

Rate of Poundage per £

....d. ....d. ....d. ....d.

Name of the Collector

................... .................... ................... ....................
1st Moiety 2nd Moiety 1st Moiety 2nd Moiety 1st Moiety 2nd Moiety 1st Moiety 2nd Moiety

Amount to be lodged by Collector during the half-year

£ £ £ £ £ £ £ £
Lodgments during.................ended
...... day of .................19..
...... ,, .................. ,, ..
...... ,, .................. ,, ..
...... ,, .................. ,, ..
,, ,,
,, ,,
,, ,,
,, ,,
,, ,,
,, ,,
,, ,,
,, ,,
,, ,,
,, ,,

Totals lodged within the half-year

Amounts lodged subsequent to

end of half-year, viz. :—

....................... ...........................
,, ,, ,, ...........................
,, ,, ,, ...........................

Total lodged subsequent to half-year

Gross Total lodged in respect of half-year

Amounts included in above, but authorised to be refunded :—

(a) To be carried forward

(b) To be struck off (irrecoverable)

Total

Dates of Order of Council

£........s.......d...... £........s.......d...... £........s.......d...... £........s.......d......

Dates of Sanction of Minister

Amounts of Poundage payable

FORM 59.

(ARTICLE 106.)

COUNTY AND URBAN DISTRICT COUNCILS.
HALF-YEARLY SUMMARY OF POOR RATE COLLECTOR'S LODGMENTS.
(To be kept by the Secretary or Clerk.)
Half-year ended the.................day of..................19.....

Number of Collection District Totals of each moiety collected and lodged during the Half-year Total for each District for Half-year District of 1st Moiety £ s. d. 2nd Moiety £ s. d. District of 1st Moiety £ s. d. 2nd Moiety £ s. d. District of 1st Moiety £ s. d. 2nd Moiety £ s. d. NOTE.—With a sufficient number of columns to give one to each District in the County Gross Total for the for the Half-year, being the sum of the totals of each District £ s. d.

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FORM 60.

(ARTICLES 66, 74, 108.)

COUNTY AND URBAN COUNCILS.

(To be used by the Secretary or Clerk as directed in Article 108.)

OFFICE RATE NOTICE.

UNPAID RATES. NOTICE.
No.............
County.........................
Block No............... ...........................District. ...................................Collector.
..............................District. Rate Number Name of Person Rated Amount of Rate
..........Collection   ,, 1st Moiety 2nd Moiety
Name of Collector, £ s. d. £ s. d.
............................................

Name of Ratepayer,

............................................
Rate No...........
1st Moiety, £ s. d.
2nd " £ s. d.
Date of Notice................... Council Offices,
day of........................19.... ....................day of...............................................19..
From the Returns of the Collector it would appear that the foregoing Rates remained due by you on the..........day of............................19......
Immediate payment should be made to the Collector, otherwise costs may be incurred.
Should the rates have been paid on or before the said date I shall feel obliged if you will let me know upon what day they were paid.
Secretary or Clerk of the Council.
To
The above-named Ratepayer.

These Forms to be printed in books with blocks each bearing corresponding consecutive printed numbers.

FORM 61. COUNTY AND URBAN DISTRICT COUNCILS.
(ARTICLE 109.) MONTHLY RETURN OF COLLECTION OF RATE.
(To be prepared and forwarded by the Secretary or Clerk to the Minister (Article 109).)
Poor Rate made on the........day of....................19...., for service of the Year ending 31st March, 19.....
Return showing state of Collection of Poor Rate for the month ending the........day of....................19.....

Names of Collectors (1) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30) Name of Collection District (2) Rate of Remuneration allowed to Collector per £. (3) Date when Warrant was taken up by Collector.(4 State whether Warrant covers the early or half-yearly Collection of Rates (5) Number of times the Accounts of each Collector were checked during the month. (6) Date of last Checking of each Collector's Accounts. (7) Insert (together with the reason, if any of the failture) the name of any Collector who failed to Attend regularly for the Examination of his Books (8) Produce all his Collecting Books and Treasurer's Receipts for Examination (9) Amount of Poor Rate made for year, including Arrears First Moiety for Half-Year ending 30th Sept., 19 Amount of First Moiety and Arrears (11) £ s. d. Amount First Moiety and Arrears collected to date to which Return is made up (12) £ s. d. Amount uncollected (13) £ s. d. Portion if any, of amount in Column 12 remaining in hands of Collector, unlodged (14) £ s. d. Date when closed (15) 19 Amount of Second Moiety (16) £ s. d. Amount of Second Moiety collected to date to which Return is made up (17) £ s. d. Amount uncollected (18) £ s. d. Portion if any, of amount in Column 17 remaining in hands of Collector unlodged (19) £ s. d. Date when closed (20) 19

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NOTE.—It will be found convenient to print in the names of Collectors at the commencement of each financial year when the particulars required for Columns 2, 3, 4, 5, 10, 11 and 16 can also be supplied and printed.

I certify that the particulars shown on this Return are correct.

Signed..........................................Secretary or Clerk of the Council.

Date ..................day of.....................................19......

FORM 62.
(ARTICLES 25, 116.)
MENTAL HOSPITAL COMMITTEES.
ABSTRACT OF ACCOUNTS OF THE ....................MENTAL HOSPITAL for the half-year ended the............. day of......................19....
(To be prepared by or under the supervision of the Superintendent.)
TABLE (a).—REVENUE ACCOUNT.

Asylum Fund Account with the Councils of (1) Total Charge Balance in favour at the close of last Half-year (2) £ s. d. Money supplied by Council on demand of Committee (3) £ s. d. Receipts from Paying ,"Service" and Criminal Patients (4) £ s. d. Other Receipts (5) £ s. d. Balance against at the close of this Half-year (6) £ s. d. Total Charge or Discharge (7) £ s. d. Balance against at the close of last Half-year (8) £ s. d. Discharge Expenditure Repayment of Loans (9) £ s. d. Other Expenditure (10) £ s. d. Balance in favour at the close of this Half-year (11) £ s. d.

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TABLE (b).—STATEMENT EXPLANATORY OF THE REVENUE ACCOUNT.

RECEIPTS (1) Money Supplied by Councils :— County Council of ,, ,, ,, ,, ,, ,, Co. Borough Council of Criminal Patients— Service Patients Paying Patients :— County Council of ,, ,, ,, ,, ,, ,, Co. Borough Council of Sales of Farm and garden produce Sales of offal and old stores Contributions from Salaries and wages under Asylum Officers' Superannuation Act, 1909 Other deductions from Salaries and Wages Interest allowed by the Treasurer Other Receipts, viz. :— Gross Total Amount (2) £ s. d. PAYMENTS (3) Salaries and Wages (Gross) Superannation :— (a) Allowances (b) Gratuities (c) Contributions returned Provisions and Groceries Wine, Spirits, and Beer Tobacco and Snuff Medicines, and Medical and Surgical Appliances Clothing Bedding Furniture Fuel and Light Washing Materials Water Supply Farm and Garden Expenses Repairs and Alterations Stationery, Printing, and Advertising Rent, Rates, Taxes and Insurance Incidental Expenses, including Postage Maintenance of Patients in County Homes, etc. Total Repayment of Loans Total Refunds of Overpayments on behalf of Paying Patients Gross Total

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FORM 62—continued.

TABLE (c).—LOAN OR CAPITAL ACCOUNT.

Purpose for which obtained (1) Balance (if any) unexpended at close of last Half-year (2) £ s. d. Instalments Received during the Half-year (3) £ s. d. Balance (if any) expended in excess at close of this Half-year (4) £ s. d. Total of each side of Account (5) £ s. d. Balance (if any) expended in excess at close of last Half-year (6) £ s. d. Expenditure during this Half-year (7) £ s. d. Balance (if any) unexpended at close of this Half-year (8) £ s. d. Total

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TABLE (d ).—STATEMENT OF BALANCES AT THE CLOSE OF THE HALF-YEAR.

DR. To Treasurer, due by him :— Ordinary Account Loans Account ,, Superintendent, due by him ,, Loans Receipt and Expenditure— Expenditure in excess of Loans ,, Mental Hospital Fund, Balances against County of County of Co. Borough of Total £ s. d. CR By Treasurer, due to him :— Ordinary Accounts Loans Account ,, Loans Receipts and Expenditure— ,, Mental Hospital Fund, Balances in favour County of County of Co. Borough of Total £ s. d.

v14p1111b.gif

I hereby certify that the figures shown in the several tables of this statement are correctly abstracted from the books and accounts of the Mental Hospital Committee.

Dated this.............. day of..............................................19....

Resident Medical Superintendent.

I certify the foregoing to be a true Abstract from the Books of Account of the...................District Mental Hospital Committee for the Half-year ended the............day of...................19....

Dated this............... day of ........................................................19....

…….……….............................…………….Auditor.

_________________________________________________________________________________

FORM 63.

(ARTICLES 25, 116).

MENTAL HOSPITAL COMMITTEES.
SUPERINTENDENT'S STATEMENTS.
Table (a)—STATEMENT OF CASH ASSETS AND LIABILITIES.
Half-year ended the..….…….. day of……………………......................19....

ASSETS. LIABILITIES.
£ s. d. £ s. d.

Balance at the close of the Half-year in hands of Treasurer

,, other Officers

Balance at the close of the Half-year due to Treasurer

,, other Officers

[Details of Assets, being the amounts receivable by the Committee for Revenue Account within the above-mentioned or previous periods, but remaining outstanding and recoverable, to follow here in the order of and according to the heads of Receipts shown in the Abstract (Form 62)].

Details of Liabilities being Amounts due or payable out of Revenue Account in respect of the above-mentioned or previous periods, and remaining undischarged, to follow here in the order of and according to the heads of Expenditure shown in the Abstract (Form 62)].

Other Assets Other Liabilities

Total

Total

FORM 63—continued.

MENTAL HOSPITAL COMMITTEES.

TABLE (b)—STATEMENT OF THE LOAN ACCOUNTS OF THE MENTAL HOSPITAL for the Half-year ended.....day of................................19..

(NOTE :—The figures required for the several Columns of this Table are to be accurately calculated by the Superintendent, each half-year. The claim made for repayment of Principal and Interest each half-year by a Lender, shall also be examined, and if found correct shall be so certified by the Superintendent. Should any such claim appear to be erroneous, the Superintendent shall forthwith on receipt thereof communicate with the Lender and have it corrected, so far as may be necessary, before putting it forward for payment).

General Particulars as to Loans. Purposes for which obtained. (1) When Borrowed. (2) From whom Borrowed. (3) For what period. (4) Rate of Interest. (5) Mode of payment whether by Annuity or otherwise. (6) Original Amount Borrowed. (7) £ s. d. Balance due at close of last Half-ye r. (8) £ s. d. Statement of Indebtedness on foot of Loans. Instalments received during Half-year. (9) £ s. d. Interest accrued during Half-year. (10) £ s. d. Total of each side of Account. (11) £ s. d. Instalment of Interest and Principal repaid during Half-year. (12) £ s. d. Balance due at close of this Half-year (13) £ s. d. TOTALS

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FORM 63.—continued

MENTAL HOSPITAL COMMITTEES.

TABLE (c).—RETURN OF INSURANCE of Mental Hospital Property against Damage by Fire.

Name of all Buildings belonging to the Mental Hospital standing separately whether insured or not. Buildings, viz. :— Amount of Insurance. Buildings £ s. d. Furniture Fittings and other Goods. £ s. d. Total. £ s. d. Amount of Annual Premium. £ s. d. Name of Office in which the insurance is effected. In whose Custody the Policy is. Period covered by the Premium paid next before date of Audit. Year ended 19 If any Structural Alterations have been made, or Stoves, &c., introduced since date of Policy, which would increase the risk, Date of Endorsement on Policy consenting to the change. In the case of any Buildings or Goods that are not insured, an explanation of the reason should be given here.

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FORM 63.—continued.

MENTAL HOSPITAL COMMITTEES.

TABLE (d ).—Statement of Names and Salaries of the several Officers, Names and Superannuation Allowances of Retired Officers, with Particulars as to the Fidelity Bonds of such of the Officers as are required to give security.

(I). Officers who are required to give Security.

Cols. 1 to 9 to be filled by the Superintendent.

Name of each paid Officer. Office.

Salary per Annum.

Reference to No. and Date of order fixing Salary. In whose Custody the Bond of each Officer is deposited. Amount of Bond. Names and Addresses of Sureties. Whether Sureties or any of them have died, become Bankrupt, insolvent, or otherwise ineligible. Whether the Bond was produced, and if not, the cause. Observations of Auditor.
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
£ £

(II.) OTHER OFFICERS. (III.) RETIRED OFFICERS.
Name of each Paid Officer. Office. Salary per Annum. Reference to No. and Date of Order fixing Salary. Name of Retired Officers. Office formerly held. Pension per Annum. Reference to No. and Date of Order fixing Pension. Observations.
(1) (2) (3) (4) (5) (6) (7) (8) (9)
£ £

A sufficient number of lines should be provided so that every officer belonging to each class shall have a separate line.

CERTIFICATE OF THE RESIDENT MEDICAL SUPERINTENDENT.

I hereby certify that the statements contained in Tables (a), (b), (c), (d), of this form are correct.

Dated this........................day of.......................................19....

........................................Resident Medical Superintendent.

CERTIFICATE OF AUDITOR.

Examined and certified to be correct.

Dated this...................... day of.................................19..........

……...........……………….Auditor.

FORM 64.

(ARTICLES 118, 119.)

COMMITTEES OF AGRICULTURE AND TECHNICAL INSTRUCTION.

FINANCIAL MINUTES. Page No..........

(To be kept by the Secretary or Clerk.)

(A copy to be sent to the Department of Agriculture and Technical Instruction along with, but separate from, the General Minutes.)

...................................Committee.

Meeting held the.…..........day of……...............19....

The Financial Statement Book of Receipts was produced, and authenticated by the signature of the Chairman and the counter-signature of the Secretary or Clerk, showing the sums which had been received in the month of.........................., and the Ledger entries made in respect of the same, as follows :—

Table (a)

Source of Receipts Purpose of Receipt Total
Agriculture Live Stock Technical General Administration
£ s. d. £ s. d. £ s. d. £ s. d. £ s. d.

I. Contribution towards the Scheme from :—

(a) The County Council

(b) The Urban District Council of

 "    "    "

 "    "    "

 "    "    "

 "    "    "

 "    "    "

 "    "    "

 "    "    "

 "    "    "

(c) The Controlling Department—from Endowment

II. Grants from the Controlling Department other than from Endowment :—

(a) For Fittings, Apparatus, and Examples, under the Conditions of Form S. 4.

(b) For Science and Art Instruction

III. Subscriptions and Donations

IV. Scholarship and Prize Fund Donations

V. Students' Fees

VI. Sale of Books, Class Materials, &c., to Students

VII. Sale of Products of the Classes

VIII. Sundry Receipts (to be specified)

………………………….
………………………….
………………………….
Totals

FORM 64—continued.

The Financial Statement Book of Expenditure was produced and authenticated by the signature of the Chairman and the counter-signature of the Secretary or Clerk, showing the sums which had been ordered for payment at the last Financial Meeting, and the Ledger entries made in respect of the same.

The Ledger was produced by the Secretary or Clerk, posted up to the last day of the previous month, with the proper Debits and Credits.

TABLE (b).

Summary and Reconcilement of Treasurer's Account for the month ending the last day of......................................19....

Ordinary Account Loans Account
£ s. d. £ s. d.
SUMMARY

Balance (if any) due by Treasurer as per last monthly statement

Total Sums received to close of last month

Total

Balance (if any) due to Treasurer as per last monthly statement

Payments ordered at last Finance Meeting

Total

Net balance due—Treasurer (being difference of above Totals)

RECONCILEMENT.

Balance per Bank Book due—Treasurer

Outstanding Orders

Net Balance as above due—Treasurer

(Should any of the books mentioned in the minutes not be duly authenticated and submitted at the meeting, the names thereof should be struck out in red ink and the cause of the omission explained on the minutes.)

Dated this………..day of……………………….19….

……….......................………………..

Secretary or Clerk.

FORM 64—continued.

TABLE (c).

........……….............COMMITTEE.

Accounts having been duly examined, Payments under Agricultural and Live Stock Schemes were ordered at the Meeting held on the.....................day of.............................19..........., as follows, and the Treasurer's Advice Note was duly signed :—

Title of Scheme Sub-head of Scheme Where special approval necessary No. of Department's Letter authorising payment To whom paid Purpose of Payment Number of Paying Order Amount of Paying Order Total of each Sub-head Total of each Scheme
£ s. d. £ s. d. £ s. d.
Total

Dated this…………..day of…………………………19….

………………...………

Secretary or Clerk.

FORM 64—continued.

TABLE (d).

...........................................COMMITTEE.

Accounts having been duly examined, Payments under Technical Instruction Schemes were ordered at the Meeting held on the...................day of........................……...19........as follows, and the Treasurer's Advice Note was duly signed :—

To whom paid Purpose of Payment Reference No. of Department's Letter of Approval Number of Paying Order

Amount

£ s. d.
Total

(STATEMENT AS TO FINANCE FOR TECHNICAL INSTRUCTION PURPOSES.)

Balance available from last month
Receipts during the month

Total

£

Deduct payments as above

Remaining  

£

Dated this………........……day of………...........……………..19…

…………….............………………......

Secretary or Clerk.

FORM 64—continued.

TABLE (e).

………................……….......COMMITTEE.

Accounts having been duly examined, Payments in respect of General Administration were ordered at the Meeting held on the....……......day of…….........19....as follows, and the Treasurer's Advice Note was duly signed —

To whom Paid Purpose of Payment

Reference No. of Department's Letter of approval

Number of Paying Order Amount
£ s. d.
Total

Dated this……………day of…………….19…

……...........………..........………..

Secretary or Clerk

FORM 65.

COMMITTEES OF AGRICULTURE AND TECHNICAL INSTRUCTION.

(ARTICLES 25, 121.) ABSTRACT OF ACCOUNTS.

(To be prepared by the Secretary or Clerk of the Committee.)

Abstract of the Receipts and Payments of the..................Committee of Agriculture and Technical Instruction for the Half-year ended the...........day of..…......….....19......

NAME OF ACCOUNT (1) Agricultural Schemes Live Stock Schemes Technical Instruction Scheme General Administration TOTALS Balance (if any) in favour at close of last Half-year (2) £ s. d. Amount received from County Council (3) £ s. d. Amount received Controlling Department (4) £ s. d. Amount received from other sources (5) £ s. d. Balance (if any) against at close of this Half-year (6) £ s. d. Total Charge or Discharge (7) £ s. d. Balance (if any) against at close of last Half-year (8) £ s. d. Expended by Committee during the Half-year (9) £ s. d. Balance (if any) in favour at close of this Half-year (10) £ . d.

v14p1121.gif

STATEMENT EXPLANATORY OF FOREGOING ACCOUNT.

DESCRIPTION (1) AGRICULTURAL SCHEMES— LIVE STOCK SCHEMES 19 (a) (b) (c) (d ) (e) (f ) (g) 19 TECHNICAL INTRUCTION SCHEME 19 19 GENERAL ADMINISTRATION— TOTALS RECEIPTS. From County Counc (2) £ s. d. From Controlling Department (3) £ s. d. From Other Sources (4) £ s. d. Total (5) £ s. d. EXPENDITURE Current (6) £ s. d. Capital (7) £ s. d. Total (8) £ s. d.

v14p1122a.gif

STATEMENT OF BALANCES AT CLOSE OF THE HALF-YEAR.

DR. £ s. d. To Treasurer, due by him :— Ordinary Account Capital Account ,, Secretary or Clerk, due by him ,, Agricultural Schemes, due by ,, Live Stock Schemes, due by ,, Technical Instruction Schemes, due by ,, General Administration, due by Total CR. £ s. d. By Treasurer, due to him :— Ordinary Account Capital Account ,, Secretary or Clerk, due to him ,, Agricultural Schemes due to ,, Live Stock Schemes due to ,, Technical Instruction Scheme, due to ,, General Administration, due to Total

v14p1122b.gif

NOTE.—The necessary omissions and alterations should be made in this form in the case of Committees of Technical Instruction in Urban Districts.

____________________________

CERTIFICATE OF SECRETARY OR CLERK.

______________

I hereby certify that the figures shewn in the several Tables of this Statement are correctly abstracted from the Books and Accounts of the Committee.

Dated this…………….day of…………..............……………19…

..................….………………………………

Secretary or Clerk.

CERTIFICATE OF AUDITOR.

______________

I hereby certify the foregoing to be a true Abstract of the Accounts of the above-named Committee for the Half-year ended the……………day of……………………19…

Dated this……………..day of…………………................……..19……

........................................................

Auditor.

COMMITTEE OF AGRICULTURE AND TECHNICAL INSTRUCTION.

FORM 66.

SECRETARY'S OR CLERK'S STATEMENTS.

(ARTICLES 25, 121.)
TABLE (a).—STATEMENT OF CASH ASSETS AND LIABILITIES.
Half-year (or year) ended.…...…...….. day of.……………………….......................19..........

ASSETS LIABILITIES
£ s. d. £ s. d.

Balance at the close of the Half-year (or year), in hands of Treasurer

Balance at the close of the Half-year (or year) due to Treasurer

Balance at the close of the Half-year (or year), in hands of other Officers

Balance at the close of the Half-year (or year) due to other Officers

[Details of Assets being the Amounts receivable by the Committee for Revenue Account within the above-mentioned or previous periods but remaining outstanding and recoverable to follow here in the order of and according to the heads of Receipts shown in the Financial Minutes, Table (a.].

[Details of Liabilities being Amounts due or payable out of Revenue Account in respect of the above-mentioned or previous periods and remaining undischarged, to follow here in the order of and according to the heads of Expenditure shown in the Financial Minutes, Tables (c), (d), and (e).]

Other Assets Other Liabilities
TOTAL TOTAL

FORM 66.—continued.

TABLE (b)—RETURN OF INSURANCE OF PROPERTY AGAINST DAMAGE BY FIRE

Name of Buildings belonging to the County Council standing separately whether Insured or not (1) Amount of Insurance (2) £ Amount of Annual Premium (3) £ s. d. Name of Office in which the Insurance is effected, distinguishing cases where the insurance has been effected by the Commissioners of Public Works (4) In whose custody the Policy is (5) Period covered by Premium paid next before date of Audit Year ended (6) 19 If any Structural Alterations have been made, or Stoves, &c., introduced since date of Policy which would increase the risk, date of Endorsement on Policy consenting to the change (7) In the case of any Buildings or Goods that are not insured an explanation of the reason should be given here (8)

v14p1124a.gif

TABLE (c)—Names and Salaries of the several Officers, with Particulars as to the Fidelity Bonds of such of the Officers as are required to give Security.

(I.)—OFFICERS WHO ARE REQUIRED TO GIVE SECURITY.

Cols. 1 to 9 to be filled by the Secretary or Clerk.

Name of each Paid Officer (1) Office (2) Secretary or Clerk Assist. Secretary or Clerk Salary per Annum (3) Reference to No. and date of sanction of Controlling Department authorizing Scale of Salary (4) In whose custody the Bond of each Officer is deposited (5) The Treasurer do. The Secretary or Clerk do. do. do. do. do. do. do. do. do. do. do. do. do. do. Amount of Bond (6) Names and Addresses of Sureties (7) Whether Sureties or any of them have Died, become Bankrupt, Insolvent or otherwise ineligible (8) Whether the Bond was produced, and if not, the cause (9) Observations of Auditor (10)

v14p1124b.gif

CERTIFICATE OF THE SECRETARY OR CLERK.

I hereby certify that the statements contained in Tables (a), (b), (c) of this Form are correct.

Dated this……....... day of ……................19....

...........……………..Secretary or Clerk.

Examined and certified to be correct.

          Dated this…….......... day of….…..................19....

............................................................ ..............……………...Auditor.

NOTE.—The necessary alterations should be made in this Form in the case of Committees of Technical Instruction of Urban Councils.

FORM 67.

OTHER PUBLIC BODIES.

(ARTICLES 25, 128.)
TABLE (a)—ABSTRACT OF ACCOUNTS Showing the Receipts and Expenditure, with a Statement of Balances of the.......…….............for the..…............ended the day of……........…............19.........

REVENUE ACCOUNT.

Name of Public Body concerned (1) CHARGE Balance in favour at the close of last financial period (2) £ s. d. Receipts during the financial period (3) £ s. d. Balance against at the close of this financial period (4) £ s. d. Total Charge or Discharge (5) £ s. d. DISCHARGE Balance against at the close of last financial period (6) £ s. d. Payments during the financial period (7) £ s. d. Balance in favour at the close of this financial period (8) £ s. d. Total

v14p1125.gif

TABLE (b).—TABLE EXPLANATORY OF REVENUE ACCOUNT.

Nature of Receipts Amount Nature of Payment Amount
(1) (2) (3) (4)
£ s. d. £ s. d.
Total Receipts Total Payments

FORM 67—continued.

TABLE (c).—LOANS OR CAPITAL ACCOUNT.

Purpose for which obtained (1) Balance (if any) unexpended at close of last financial period (2) £ s. d. CHARGE Instalments received during the financial period (3) £ s. d. Balance (if any) expended in excess at close of this financial period (4) £ s. d. Total of each side of Account (5) £ s. d. Balance (if any) expended in excess at close of last financial period (6) £ s. d. DISCHARGE Expenditure during this financial period (7) £ s. d. Balance (if any) unexpended at close of this financial period (8) £ s. d. TOTAL

v14p1126.gif

TABLE (d).—STATEMENT OF BALANCES AT THE CLOSE OF THE FINANCIAL PERIOD.

DR.

CR.
£ s. d. £ s. d.
To Treasurer, due by him :— By Treasurer, due to him :—
Ordinary Account Ordinary Account
Loans Account Loans Account
,, Secretary or Clerk, due by him ,, Loans Receipt and Expenditure—
,, Loans Receipt and Expenditure— Unexpended Balance
Expenditure in excess of Loans
TOTAL TOTAL

I hereby certify that the figures shown in the Tables (a), (b), (c), (d) of this Form are correctly abstracted from the Books and Accounts of the…………….....................

Dated this........ day of...............…………........19....

…………........….......................Secretary or Clerk.

I certify the foregoing to be a true abstract from the Books of Account of the.........…....……. for the.....…......…........……....ended the.….................. day of.…………………...................19....

..............................………………………...Auditor.

FORM 68.

(ARTICLE 128.)
OTHER PUBLIC BODIES.
SECRETARY'S OR CLERK'S STATEMENTS.
TABLE (a).—STATEMENT OF CASH ASSETS AND LIABILITIES.
Financial period ended the…….... day of..……………………........................19....

ASSETS.

LIABILITIES.
£ s. d. £ s. d.

Balance at the close of the financial period in hands of Treasurer

Balance at the close of the financial period due to Treasurer

Balance in hands of other Officers

Balance due to other Officers

(Details of Assets being the amounts receivable by the Public Body for Revenue Account within the above-mentioned or previous financial periods, but remaining outstanding and recoverable, to follow here in the order of and according to the heads of Receipts shown in the Abstract (Form 67), Table (b).

(Details of Liabilities being amounts due or payable out of Revenue Account in respect of the above-mentioned or previous financial periods and remaining undischarged, to follow here in the order of and according to the heads of Expenditure shown in the Abstract (Form 67), Table (b).]

Other Assets Other Liabilities

Total

Total

FORM 68—continued.

TABLE (b).—EXPLANATORY STATEMENT OF THE LOAN ACCOUNTS AT THE CLOSE OF THE HALF-YEAR OR YEAR.

(NOTE.—The figures required for the several columns of this Table are to be calculated by the Secretary or Clerk each half-year or year. The Claim made for repayment of Principal and Interest in each half-year by a Lender shall also be examined, and if found correct shall be so certified by the Secretary or Clerk. Should any such claim appear to be erroneous the Secretary or Clerk shall forthwith on receipt thereof communicate with the Lender and have it corrected so far as may be necessary before putting it forward for payment.)

Original Amount Borrowed £ s. d. When Borrowed GENERAL PARTICULARS AS TO LOANS. From Whom Borrowed For what period Rate of Interest per cent. Mode of Repayment whether by Annuity or otherwise Purposes for which obtained TOTALS INDEBTEDNESS ON FOOT OF LOANS. Balance due at close of £ s. d. Instalments received during £ s. d. Interest accrued during £ s. d. Total of each side of Account £ s. d. Instalment of Interest and Principal repaid during £ s. d. Balance due at close of this £ s. d.

v14p1128.gif

FORM 68—continued.

OTHER PUBLIC BODIES.

TABLE (c).—RETURN OF INSURANCE OF PROPERTY AGAINST DAMAGE BY FIRE.

Name of Buildings belonging to the Public Body standing separately whether Insured or not Amount of Insurance Amount of Annual Premium Name of Office in which the Insurance is effected, distinguishing cases where the Insurance has been effected by the Commissioners of Public Works In whose Custody the Policy is Period covered by Premium paid next before date of Audit. Year ended If any Structural Alteration has been made, or Stoves, &c., introduced since date of Policy which would increase the risk, date of Endorsement on Policy consenting to the change In the case of any Building or Goods that are not Insured, an explanation of the reason should be given here.
(1) (2) (3) (4) (5) (6) (7) (8)
£ s. d. 19…

FORM 68—continued.

TABLE (d).—NAMES and SALARIES of the several Officers, with Particulars as to the Fidelity Bonds of such of the Officers as are required to give Security.

Cols. 1 to 9 to be filled by the Secretary or Clerk.

Name of each Paid officer (1) Office (2) 1. Secretary of Clerk 2. Assistant Secretary or Clerk 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. Salary per Annum (3) £ Reference to No. and Date of Order authorising Scale of Salary (4) In whose custody the Bond of each Officer is deposited (5) The Treasurer Do. The Secretary or Clerk Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Amount of Bond (6) £ Names and Addresses of Sureties (7) Whether Sureties or any of them have Died, become Bankrupt Insolvent or otherwise ineligible (8) Whether the Bond was produced and if not, the cause (9) Observations of Auditor (10)

v14p1129.gif

CERTIFICATE OF THE SECRETARY OR CLERK.

I hereby certify that the statements contained in Tables (a), (b), (c), (d) of this Form are correct.

Dated this........ day of.............………….......19….

…………………............…....Secretary or Clerk.

CERTIFICATE OF AUDITOR

Examined and certified to be correct.

Dated this........ day of...…..........…………...19....

….............…………………. Auditor.

FORM 69.

(ARTICLE 130.)
COUNTY AUTHORITIES OR AUTHORISED COMMITTEES.
ATTENDANCE REGISTER.

Half-year ending the last day of.…………...........………....19....

Name of Member

*

Meeting dated the…..…day of…….……….

*

Meeting dated the…..…day of…….……….

Number of attendances of each Member in half-year
Time of Arrival Time of Departure Signature of Member Insert Fig. 1 if Member deemed to have attended Time of Arrival Time of Departure Signature of Member Insert Fig. 1 if Member deemed to have attended

CERTIFICATE OF THE SECRETARY OR SUPERINTENDENT.

I hereby certify that to the best of my knowledge and belief the foregoing statement of the number of attendances of each member in this half-year is correct.

Dated this..........day of.............………….....19.....

……………...................Secretary or Superintendent.

*A sufficient number of these sections to be provided.

FORM 70.

(ARTICLE 131.)
COUNTY AUTHORITIES OR AUTHORISED COMMITTEES.
REGISTER OF MEMBERS' ADDRESSES.

Name of Member Address Distance to ordinary meeting place Particulars of journey from address to ordinary meeting place Contribution in respect of each meeting attended Observations

CERTIFICATE OF SECRETARY.

(To be made at close of each half-year.)

I hereby certify that the foregoing particulars and calculations are correct to the best of my knowledge and belief.

Dated this.……...day of………...........................19....

..........………………..Secretary or Superintendent.



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