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In subsequent financial years during the continuance of the
The mode of making the payments to the Local Taxation
The Commissioners of Inland Revenue shall notify to the
TREASURY MINUTE, DATED SEPTEMBER 1, 1898, RESCINDING
REGULATIONS OF March 11, 1895, AND MAKING REGULA-
1898. No. 651.
My Lords read again their Minute of 11th March, 1895,
My Lords take note of their direction that “In respect of
Their Lordships, however, have now received from the
* Printed in Statutory Rules and Orders, 1895, p. 404.
been found feasible to register and aggregate the statistics
for a complete record of the net capital of all personal
REGULATIONS, DATED) DECEMBER 1, 1899, MADE BY THE LORD
LIEUTENANT, UNDER SECTION 4 OF THE PROBATE DUTIES
By the Lord Lieutenant-General and General Governor of
Whereas, by the “Probate Duties (Scotland anı Ireland)
And whereas it is further provided by the aforesaid section,
And whereas Regulations for the purpose aforesaid were
* 51 & 52 Vict. c. 60.
Printed in Statutory Rules and Orders Revised (1st Edition) Vol, 4, p. 961.
Printed in Statutory Rules and Orders Revised (1st Edition) Vol. 4, p. 962.
view of the changes made by the Local Government (Ireland) Act, 1898, it is expedient to rescind the said regulations and to substitute new regulations therefor:
Now, therefore, We, the Lord Lieutenant-General and General Governor of Ireland, in pursuance of the powers vested in Us by the said Act, do hereby rescind the said regulations of the 21st March, * 16th April,t and 8th July 18891, and 23rd day of January, 18919, and do hereby direct that the following regulations shall be substituted therefor and shall be observed in the payment and distribution of all sums that shall be paid and distributed in Ireland under the provisions of the said Act :
1. The sum of 5,0001., named in the Probate Duties (Scotland and Ireland) Act, 1888, as payable to the Royal Dublin Society for the improvement of the breed of horses and cattle, shall be paid to that Society as soon after the 1st of January in each year as the Lord Lieutenant shall direct.
The sum of 5,0001., shall be expended by the Royal Dublin Society under regulations to be drawn up by the Council of the Society, and submitted to the Lord Lieutenant each year for His Excellency's approval: and the Society shall submit to the Lord Lieutenant an annual account of the money so expended.
2. The Local Government Board for Ireland (hereinafter called the Local Government Board) shall prepare and submit to the Lord Lieutenant :(a) A certificate showing the amount expended by the
Guardians of cach Poor Law Union during the financial year ending the 29th day of September, 1887, on the salaries, remuneration, and superannuation allowances of officers of the Union in connection with the relief of the poor, and under the Act 14 and 15 Vict., cap. 68, entitled an Act to provide for the better distribution, support, and
management of Medical charities in Ireland, &c. (b) A certificate showing the amount expended out of any
cess or rate by each Road Authority in Ireland on roads and bridges within its jurisdiction during the
year ending the 31st day of December, 1887. 3. In the Certificates of expenditure by the Guardians of the Poor Law Unions, to be furnished by the Local Government Board in pursuance of the foregoing regulations, the following expenses shall be included :
I. The salaries of, Workhouse Officers, and the value of the rations allowed to them by the Guardians.
* Printed in Statutory Rules and Orders Revised (1st Edition) Vol. 4,
Printed in Statutory Rules and Orders Revised (1st Edition) Vol. 4. p. 961.
Printed in Statutory Rules and Orders Revised (1st Edition) Vol. 4, p. 962. § Printed in Statutory Rules and Orders, 1896, p. 716.
II. The salaries of Relieving Officers as such.
V. The salaries of Medical Officers of Dispensary
VI. The salaries of Apothecaries and Midwives of Dispensary Districts.
VII. All superannuation allowances paid from the Poor Rates.
In the Certificates of Expenditure by Road Authorities, the following expenses shall be included :
I. Expenses incurred in respect of roads and bridges within the jurisdiction of each Road Authority, whether in constructing new roads or bridges, or in repairing or maintaining old ones, including the cost of cleaning and scavenging, but not of watering roads and bridges.
II. Payments made by a Road Authority on account of, or for interest on, any loan obtained by such Authority for, and expended on constructing, maintaining, or repairing roads or bridges within its jurisdiction, but not any expenditure defrayed out of a loan.
If any question shall arise as to what costs, salaries, remuneration allowances, or officers are to be included in any such certificate, such question shall be determined by the Local Government Board.
4. The particulars for the preparation of the Certificates of Expenditure by Guardians of Poor Law Unions shall be taken from the Abstracts received by the Local Government Board of the Audited Accounts of the several Unions for the two half-years ended the 25th day of March, and the 29th day of September, 1887, respectively.
And particulars for the preparation of the Certificates of Expenditure by Road Authorities shall be obtained on a form to be prescribed by the Local Government Board, and to be issued to the several Road Authorities by that Board, which the several Road Authorities are hereby required to fill up and return to the Local Government Board within such time as shall be specified in the said form,
5. The certificate to be furnished by the Local Government Board in accordance with the foregoing Regulations shall ascertain, and state in a column for the purpose, the amount of the Grant to which the Council of each administrative county and county borough (on their own behalf or on behalf of the Board of Guardians of any Union situated within the county) and each Urban District Council are entitled in respect of each financial year, such amounts to be calculated in the manner provided in Section 3 of the said Act, and on receiving an intimation of the Lord Lieutenant's approval of such Grants, the Local Government Board shall cause payment thereof to be made in the manner herein-after provided— Provided, however, in the case of Unions the boundaries
of which have been altered since the financial year ended the 29th day of September, 1887, or may hereafter be altered, the Local Government Board shall calculate in the manner provided in Section 3 (1) (6) of the Probate Duties (Scotland and Ireland) Act, 1888, the amount of the Grant to which each such Union as constituted in the last-mentioned financial year would be entitled if its boundaries had not been altered, and the share of the Union so calculated shall be divided in proportion to the rateable value of the sections into
which the Union has been, or may be, divided. Provided also that in the cases of the districts of Road authorities(a) which have been constituted since the financial year
ended 31st December, 1887, or may hereafter be constituted, or, (6) the boundaries of which have been altered since
that year, or may hereafter be altered, the shares of such Road Authorities in the Grant shall be determined in the manner prescribed by the proviso to Section 3 (3) of the Probate Duties
(Scotland and Ireland) Act, 1888. 6. In the event of its being notified at any time before the 31st day of March that a portion of the Grant for the year ending on that day is available for distribution, the Local Government Board may submit to the Lord Lieutenant a statement showing the proportion of the sum so available to which the Council of each administrative county and county borough (on their own behalf or on behalf of the Board of Guardians of any Union situated within the county) and each Urban District Council are entitled, the calculation being made in the manner provided in Section 3 of the said Act, and when such proportions on account of the Grant shall have been approved by the Lord Lieutenant, payment of the same shall be made in the manner provided in these Regulations. In such cases as those last mentioned, when the balance of the Grant shall have been ascertained, the Local Government Board shall submit a further statement showing the portion of such balance to which the Council of each ad. ministrative county and county borough (on their own behalf or on behalf of the Board of Guardians of
Union situated within the county) and each Urban District Council are entitled, and when the Lord Lieutenant shall have approved the sums set forth therein, payment of the same shall be made in like manner as the payment on account.
7. To give effect to the foregoing Regulations, the Chief Secretary's Office shall, from time to time, on receipt from the Local Government Board of a statement, in accordance with