No. 43/1929:

THE PUBLIC BODIES ORDER, 1929

THE PUBLIC BODIES ORDER, 1929

No. 38,111/1929.

1.—(1.) This Order may be referred to as " The Public Bodies Order, 1929."

(2.) The Public Bodies Orders, 1925 to 1927, and this Order shall be read as one Order and may be referred to collectively as " The Public Bodies Orders, 1925 to 1929."

(3.) In this Order unless inconsistent with the context,

(a) the expression " the Act of 1928 " shall mean the Local Government (Rates on Small Dwellings) Act, 1928 ;

(b) every expression which is defined in the Act of 1928 shall have the same meaning as in the Act of 1928 ; and

(c) the expression " discount period " means in relation to the rate on a small dwelling the period within which payment of nine-tenths of such rate may be deemed to be full payment and satisfaction thereof under the provisions of Section 10 of the Act of 1928, that is to say either

(i) three months from the making of such rate, or

(ii) two months from the issue of a demand note for such rate in accordance with this Order, whichever of these periods shall last expire.

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

2. Every form set forth in the first part of the Schedule to this Order shall be substituted for and used for the same purposes as the form bearing the same number in the Schedule to the Principal Order.

3.—(1.) The following portions of the Principal Order relating to the collection of Poor Rate by County and Urban District Councils, that is to say, Articles 92 to 109 (inclusive), shall apply to the collection of any rate (other than poor rate) raised by the Council of a borough or other urban district in the same manner as they apply to the collection of Poor Rate by such a council, and for the purpose of such application the forms required for compliance with the said Articles shall be modified, according as the nature and incidence of every such rate may require.

(2.) The application of Article 101 of the Principal Order by the foregoing sub-article to the collection of any rate (other than poor rate) shall not be deemed to affect the terms of remuneration of any collector of such rate who is in office at the date of this Order.

4. For Article 102 of the Principal Order there shall be substituted a new Article as follows :—

Article 102.—(1) Every collector of rate shall, not later than one week after the close of the financial year for which the rates are made, prepare a Schedule of uncollected rates for the year (Form 53) showing which of the said rates he claims to be irrecoverable, and shall verify such Schedule by making the statutory declaration in the prescribed form. Such Schedule when prepared and verified shall be transmitted by the collector to the secretary or clerk.

(2.) Not later than fourteen days after the expiration of every financial year, the secretary or clerk shall prepare for the Council a report showing the state of the collection of the rate for such financial year by every collector, together with the comments of the secretary or clerk on the said collection and on the Schedule submitted by the collector under the foregoing sub-article, and such other matters relating to the said collection as the secretary or clerk may consider proper for consideration by the Council.

(3.) At a meeting to be held not later than one month after the expiration of every financial year the Council shall investigate the accounts of their collectors of rate for such year and shall consider the Schedule and reports prepared under this Article. After such investigation and consideration the council may in respect of any of the rates which a collector shall have failed to collect either declare the same to be irrecoverable, or, if the Council are of opinion that such rate is temporarily uncollectable for some sufficient cause and without default by the collector, declare the same to be temporarily uncollectable. Where the Council so declare a rate to be temporarily uncollectable they shall direct the same to be carried into the next warrant for collection. Where the Council are not satisfied that there is sufficient cause, without default by the collector, for his failure to collect any rate, they shall require the collector to lodge immediately the amount of such rate or any portion thereof which the collector has not already lodged.

(4.) Every collector of rate shall transmit to the secretary or clerk, at least three days before the meeting of the Council at which his accounts are to be investigated, the unused receipt forms for every rate which he has failed to collect together with a list of any rates collected by him subsequent to the compilation of the Schedule of uncollected rates and such forms shall be produced at such meeting for the inspection of the Council. Immediately after such meeting the secretary or clerk shall cancel all unused receipt forms for rates which the Council have declared to be irrecoverable or temporarily uncollectable and shall retain the same for production to the Auditor. The unused receipt forms for rates not declared irrecoverable or temporarily uncollectable shall be returned to the collector forthwith.

(5.) After the meeting of the Council at which the accounts of a collector of rate have been investigated, if such collector has lodged an amount exceeding the portion of his warrant or warrants which has not been declared by the Council to be irrecoverable or temporarily uncollectable the amount of such excess shall be refunded to the collector.

(6.) There shall be refunded to any collector of rate who has lodged in any financial year with treasurer the full amount of his warrant or warrants :—

(a) the amount of any rate or rates which the Council have declared irrecoverable under this Article, free of any deduction in respect of poundage, and

(b) the amount of any rate or rates which the Council have declared temporarily uncollectable, after deducting from such amount the amount of any poundage allowed or paid in respect of such rate or rates.

(7.) There shall be deducted from the amount of rates to be refunded to a collector who has not lodged with the treasurer the full amount of his warrant or warrants during the local financial year, the amount of any poundage allowed or paid in respect of such rates.

(8.) Save in accordance with this Article no rates lodged by a collector of rate with the treasurer shall be refunded to such collector.

(9.) The Council may, and shall if the Minister so direct, publish a full and accurate list of such rates for a local financial year as were unpaid in any collection district after the close of such year.

5. For sub-article (4) of Article 103 of the Principal Order there shall be substituted a new sub-article as follows :—

" (4.) To remit to or lodge with the treasurer of the Council all moneys collected by him within forty-eight hours (exclusive of Sundays and public holidays) of such collection, 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."

6. Every rating authority shall, in accordance with Article 100 of the Principal Order, prepare for and issue to each collector of rate whose collection district comprises any small dwellings of which the owner is not the occupier a separate collecting book of receipt and demand notes for such small dwellings. Such collecting book shall be in accordance with Form 52A in the second part of the Schedule to this Order.

7.—(1.) In respect of every rate on a small dwelling the rating authority shall comply with the provisions of sub-section (4) of Section 4 of the Act of 1928, by the issue from the collecting book of the demand note prepared in respect of such small dwelling to the owner of such small dwelling in the manner prescribed by the said sub-section for furnishing to such owner particulars of such rate.

(2.) Every such demand note shall be issued by the collector not more than one month after the making of the rate to which it relates.

(3.) It shall be the duty of the secretary or clerk of a rating authority to see that every collector complies with the provisions of the foregoing sub-article and for that purpose every collector shall, when all the demand notes for the rates in respect of the small dwellings in his collection district have been issued, make a report to that effect to the secretary or clerk.

8.—(1.) Immediately after the expiration of the discount period every collector of rates shall remove from his collecting book and transmit to the secretary or clerk of the rating authority an unissued receipt relating to each small dwelling in his collection district.

(2.) Where payment of the rate on the small dwelling has been made during the discount period, the receipt to be so removed and transmitted shall be in the form set out in Section B (1) of Form 52A, and in every other case the receipt to be so removed and transmitted shall be in the form set out in Section B (2) of Form 52 (A).

(3.) The secretary or clerk to a rating authority shall mark every receipt transmitted to him under this Article with the word " cancelled," and shall retain such receipt for production to the Auditor.

9.—It shall be the duty of a rate inspector or clerk of a rating authority in addition to the duties required by sub-article (4) of Article 106 of the Public Bodies Order, 1925, to be performed by him at the fortnightly examination of the books of a collector of rates to see that every payment of nine-tenths of the amount of the rate on a small dwelling in lieu of the full amount of such rate made to and received by such collector has been so made and received within the discount period.

10.—(1.) This article applies to every notice served by a collector of rates in pursuance of paragraph (a) of sub-section (2) of section 5 of the Act of 1928.

(2.) A collector of rate, when serving a notice to which this Article applies on an owner of a small dwelling, shall furnish a copy of such notice to the secretary or clerk of the rating authority.

(3.) Every notice to which this Article applies shall be in Form 60A in the second part of the Schedule to this Order.

(4.) The secretary or clerk of a rating authority shall give such directions to the collector as he shall consider necessary or advisable in order to secure that the collector shall duly account for all sums received from the owner on account of the rate due from such small dwelling and to enable the collector to give a due and proper discharge for any such sums.

11.—(1.) This article applies to every notice served by a collector of rate in pursuance of paragraph (d) of sub-section (2) of Section 5 of the Act of 1928.

(2.) A collector of rate shall not serve a notice to which this article applies on the occupier of a small dwelling unless and until he has been instructed so to do by a resolution of the rating authority, stating that in the opinion of the rating authority either

(a) the notice cannot conveniently be served on the owner of the small dwelling, or

(b) the amount of the rate on such small dwelling or some part of such amount is or probably will be irrecoverable from such owner.

(3.) Every notice to which this Article applies shall be in Form 60B in the second part of the Schedule to this Order.

(4.) When a collector is instructed by a rating authority to serve a notice to which this Article applies on the occupier of a small dwelling, the secretary or clerk of the rating authority shall give such directions to the collector as he shall consider necessary or advisable in order to ensure that the collector shall duly account for all sums received from the occupier on account of the rate due, and to enable the collector to give to the occupier a due and proper discharge for any such sums.

Given under my Seal of Office, this 30th day of August, in the Year of Our Lord One Thousand Nine Hundred and Twenty-nine.

(Signed) RISTEÁRD UA MAOLCHATHA,

Minister for Local Government and Public Health.

SCHEDULE.

PART I.

Forms to be substituted for the Forms in the Public Bodies Order, 1925.

FORM 25.

TABLE G.—TABLE OF THE COLLECTION OF POOR RATE

Electoral Division of ............ Townland of ....................

RATES FOR THE SERVICE OF THE YEAR ENDING THE 31ST DAY OF MARCH; 19. ..

NOTES.

(a) It will usually be convenient to record the name of the occupier in column 3 even though he is not the person rated. The name of an occupier who is not rated should be distinguished by the use of ink of a distinctive, colour, or by underlining or by other suitable method. The three classes of persons rated in Column 4 may also be distinguished by the use of coloured ink or other suitable method.

(b) No entry need be made in this column except in respect of a holding where either :—

(i) The annual value in the Valuation List is to be reduced for rating purposes (e.g. a new building), or

(ii) a portion of the rate assessed on that annual value is to be remitted (e.g., a house erected under the Housing Acts, 1924 to 1929).

In such a case the full value should be entered in this column with a note explanatory of the reduced value shown in Columns (8) and (9)

(c) Except in the case of a holding such as is referred to in Note (b) the full rateable value is to be entered in these columns. A remission of rates on a holding is to be carried into effect by entering in these columns a proportionately reduced value. Where the value of a holding is to be reduced for rating purposes the reduced value is to be entered here.

(d) 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 column for each holding in respect of which the rates were collected and lodged within the fortnight.

(e) Column (17) should be filled up when preparing Rate Book. Column (20) should be filled up from time to time with Columns (15) and (18).

CERTIFICATE OF SECRETARY AND ALLOWANCE OF POOR RATES BY COUNTY COUNCIL.

TO APPEAR AT THE FOOT OF THE RATE (6 & 7 Vict., c. 92, s. 10).

CERTIFICATE OF SECRETARY.

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 Valuations now in force.

Dated this........ day of..................19..   ...................Secretary of the Council.

___________________

ALLOWANCE OF POOR RATES BY THE COUNTY COUNCIL.

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 held this day, having first been certified by the Secretary to be in conformity with the Valuations 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 of the............County Council and signed by us this .......... day of..............19...

NOTES.

In Urban Districts which were constituted Urban Districts on or after 1st April 1899, or whose boundaries having been extended after that date now include " Agricultural Land," columns similar to Columns 10, 11 and 12 in Form 44 (Rate Book—County Councils)—may be substituted for Column 12, and a Table similar to Table A, in Form 44 should then appear at the commencement of the book.

[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 RATES 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.

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.

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).)

*The Blocks and Counterparts to bear corresponding consecutive printed numbers.

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.

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

*Any figures inserted here will appear only under the heading " Second Moiety."

(a) If there be more than one Health District in the County, indicate which Collectors serve which Health District.

PART II.

Forms to be used in relation to the collection of rates on Small Dwellings.

EXPLANATORY NOTES.

1. Form 52A is composed of five sections : A, B, C, D, and E. Sections A, B, C and D are to appear on each sheet of the Collecting Book in that order reading from left to right. The divisions between the sections are to be perforated for easy removal.

Section E may appear either on the back or at the foot of Section D. In the latter case the necessary alterations in wording should be made.

2. All blanks, except those for dates and signatures, must be fully and accurately filled before the Collecting Book is handed to the Collector.

FORM 52A.—continued.

SECTION A.

Counterfoil.

Observations of the Collector as to changes of occupancy, etc., for information of Valuation Office and for the purposes of the Electoral Act and the Juries Act :—

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

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

FORM 52A.—continued.

SECTION B. 1.

RECEIPT FOR SECOND MOIETY.

the sum set forth at the foot of this receipt, being the amount of the second moiety of the rate due in respect of the above-named half-year out of the holding rated in the Rate Book by the above number, as per particulars shown on the Demand Note bearing the corresponding number.

Second Moiety............................................................ ...........£   :   :

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

............................................................ ......................Collector.

FORM 52A.—continued.

SECTION B. 2.

RECEIPT FOR SECOND MOIETY (DISCOUNTED).

RECEIPT for Second Moiety (Discounted) of the Poor Rate made on the ......day of........................19......, the moiety being for the service of the Half-year ending 31st March, 19......

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

……………………………………..………………

……………………………………..………………

the sum set forth at the foot of this receipt, being the amount of the second moiety of the rate, less Discount for punctual payment, due in respect of the above-named half-year out of the holding rated in the Rate Book by the above number, as per particulars shown on the Demand Note bearing the corresponding number.

FORM 52A.—continued.

SECTION C.

RECEIPT FOR FIRST MOIETY.

RECEIPT for First Moiety of the Poor Rate made on the..........day of ............................19.........., the moiety being for the service of the Half-year ending 30th September, 19............, together with arrears.

__________________________

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

……………………………………..………………...

……………………………………..………………...

the sum set forth at the foot of this receipt, being the amount of the 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 number, as per particulars shown on the Demand Note bearing the corresponding number.

FORM 52A.—continued.

SECTION D.

* DEMAND NOTE.

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

(This Form is not to be used as a receipt for Rates. No receipt will be recognised except the official receipt, bearing the above number in print.)

Demand Note for Poor Rate made on the................................day of ...............................................19......, for the service of the year ending 3lst 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 abovementioned and arrears being PAYABLE FORTHWITH, and the Second Moiety on the 1st October, 19.....

Details of the rate in the pound of the rate made as abovementioned, an explanation of the rate in the pound of the abatement for agricultural land and an explanation of any reduction made in the abovementioned valuation for assessment purposes are set out on the back of this demand.

* The following Note is to appear prominently on the face of the Demand Note :

NOTE.—If the arrears, First Moiety and Second Moiety, are paid before the................day of......................................................19.........., discount will be allowed under the provisions of Section 10, Local Government (Rates on Small Dwellings) Act, 1928 , equal to one-tenth of the net amount demanded in respect of current rate. In this case a sum of £  s.  d. will be sufficient to discharge the Second Moiety, the arrears and First Moiety having been paid in full.

FORM 52A.—continued.

SECTION E.

PARTICULARS.

Details of the rate in the pound of the Current Rate for the Year.

The agricultural grant for the year amounts to £................................... and is equivalent to an abatement of....................pence in the pound on £............., being the total valuation of the agricultural land in the county assessable to the Poor Rate.

The valuation of the holding has been reduced for assessment purposes ..............................(here insert a short explanation of any reduction)...........................................................

FORM 60A.

(ARTICLE 10.)

Notice to Agent or Trustee requiring payment of the rates out of the rents and profits received by him.

LOCAL GOVERNMENT (RATES ON SMALL DWELLINGS) ACT, 1928 .

To Mr………………………………………….………..……………….………….

Description of Small Dwelling ………………………………………….………..

  ………………………………………….………..

Whereas on the............................day of...........................the Council of the....................................did make a*........................rate of £......s.....d. upon you being the owner of the small dwelling described above ; and whereas you are not beneficially entitled to such small dwelling ; and whereas particulars of the said rate were furnished to you the said owner before the expiration of one month from the making of the said rate ; and whereas not less than four months have expired from the date of the making of the said rate and the said rate is in arrear and unpaid to the extent of £......s.....d.

Now therefore, in pursuance of paragraph (a) of sub-section (2) of Section 5 of the above-named Act, I (being the rate collector by whom the said rate is collectable) do by this notice restrain you, the said owner, from paying to the person beneficially entitled to the said small dwelling any rents and profits received (whether before or after the service of this notice) by you out of or in respect of the said small dwelling ; and I do hereby require you to pay to me so much of such rents and profits as are necessary to discharge the said rate.

This Notice makes you personally liable for the amount due on foot of the said rate to the extent of all rents and profits issuing out of the small dwelling now in your hands or received by you after this date, and my receipt for any sums paid by you on account of this liability is a good discharge for money so received by you for the use of or in trust for the persons beneficially entitled to the small dwelling.

FORM 60B.

(ARTICLE II.)

Notice to the occupier of a small dwelling requiring him to pay the rent to the rate collector until arrears of rates are paid.

LOCAL GOVERNMENT (RATES ON SMALL DWELLINGS) ACT, 1928 .

To Mr……………………………………………………………..…………………..

Description of Small Dwelling ……………………………………………………..

  ……………………………………………………..

Whereas on the.......................day of...........................the Council of the.............................did make a*..................rate of £......s.......d. upon..................... the owner of the small dwelling described above ; and whereas the said owner is not beneficially entitled to such small dwelling ; and whereas particulars of the said rate were furnished to the said owner before the expiration of one month from the making of the said rate ; and whereas not less than four months have expired from the date of the making of the said rate, and the said rate is in arrear and unpaid to the extent of £..........s............d ; *and whereas, in the opinion of the said Council the amount of the said rate so in arrear or some part of the said amount is, or probably will be, irrecoverable from such owner ; now therefore, in pursuance of paragraph (d) of sub-section (2) of Section 5 of the above-named Act, I (being the rate collector by whom the said rate is collectable), do by this notice, require you (being the occupier of the said small dwelling) to pay to me or my successor in office all rent now due or which may hereafter become due to the said owner of the said small dwelling until the said amount of the said rate in arrear and unpaid is by such payment or otherwise discharged.

*Insert Poor, Town, etc.

By this notice the exclusive right to recover, receive and give a discharge for the rent of the small dwelling is transferred from the owner to me and my successors until the arrears of rates have been paid.

* In appropriate cases the following should be substituted for this recital :—

" and whereas a notice cannot conveniently be served on the said owner requiring him to pay to me, the rate collector, any rents and profits received by him out of or in respect of the said small dwelling."