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the sums payabil making the paym and subsequent

In subsequent financial years during the continuance of the
Local Taxation (Ireland) Estate Duty Act, 1896, the Commis-
sioners of Inland Revenue shall likewise pay to the Local
Taxation (Ireland) Account annual sums equal to oths of
the sums payable under the English Agricultural Rates Act.

The mode of making the payments to the Local Taxation
(Ireland) Account in the present and subsequent years shall
be the same as in the case of England, except that payments
made thereto “on account” in anticipation of the Local
Government Board's certificate must be at a rate not exceed-
ing 88,0001. for the current half year.

The Commissioners of Inland Revenue shall notify to the
Irish Government each transfer under the Local Taxation
(Ireland) Estate Duty Act, in order that the amounts so
transferred may be distinguished from the other revenue
with which the Local Taxation (Ireland) Account is credited.

TREASURY MINUTE, DATED SEPTEMBER 1, 1898, RESCINDING

REGULATIONS OF March 11, 1895, AND MAKING REGULA-
TIONS FOR CARRYING INTO EFFECT SECTION 19 OF THE
FINANCE ACT, 1894.

1898. No. 651.
12604, 98.

My Lords read again their Minute of 11th March, 1895,
pursuant to Section 19 of the Act 57 & 58 Vict. cap. 30,+ which
authorises the surrender to local taxation of an amount equal
to 1) per cent. on the net value of personal property in the
United Kingdom in respect of which Estate Duty is leviable
by that Act, and Probate or Inventory Duty was formerly
leviable, in lieu of the surrender of one moiety of the Probate
Duty under the Acts of 1888–51 and 52 Vict. cap. 414 and
cap. 60.5

My Lords take note of their direction that “In respect of
affidavits and inventories bearing 30s. and 508. stamps, inas-
much as no accurate record of the net personalty therein
contained can be kept, the Commissioners of Inland Revenue
shall ascertain the number of such affidavits, and shall trans-
fer to the Local Taxation Accounts a sum equal to 1} per cent.
on 1701. for each 308. affidavit and a sum of 1} per cent. on
3101. for each 50s. affidavit, the said sums of 1701. and 3101.
being taken to represent the average net personalty comprised
in each 30s. and 508. affidavit respectively.”

Their Lordships, however, have now received from the
Commissioners of Inland Revenue a report stating that it has

- -- -- -- -- -- - ---
* Printed in Statutory Rules and Orders, 1895, p. 404.
+ The Finance Act, 1894.
1 The Local Government Act, 1888.
§ The Probate Duties (Scotland and Ireland) Act, 1888.

been found feasible to register and aggregate the statistics
of capital representing respectively the value of real and per-
sonal property disclosed in the case of each such small estate,
and they have accordingly decided that the exceptional
method of dealing with these estates should now cease.
They are, therefore, pleased to rescind the regulations made
for such exceptional treatment in their Minute of the
11th March, 1895, as from the 1st April, 1898, inclusive,
and to direct :-

That the Commissioners of Inland Revenue shall provide

for a complete record of the net capital of all personal
property in the United Kingdom disclosed in atfidavits
or inventories leading to grants of Probate, including
cases in which the gross value of the estate does not
exceed 5001., and shall transfer a sum equal to 1} per
cent. of such net capital to the Local Taxation
Accounts, England and Scotland, and the Guarantee
Fund Account, Ireland.

REGULATIONS, DATED) DECEMBER 1, 1899, MADE BY THE LORD

LIEUTENAYT, UNDER SECTION 4 OF THE PROBATE DUTIES
(SCOTLAND AND IRELAND) ACT, 1888.

1900. No. 55.

By the Lord Lieutenant-General and General Governor of

Ireland.
C'alloyan.

Whereas, by the “ Probate Duties (Scotland and Ireland)
Act, 1888,"" Section 1, it is, amongst other things, provides
that the sums paid or distributed under that Act in Ireland
shall be paid and distributed in such manner, and in accord-
ance with such Regulations as the Lord Lieutenant for Ireland
from time to time makes :

And whereas it is further provided by the aforesaid section,
that where any proportion or amount is to be certified, or
where any question arises as to what costs, salaries, remune-
ration, allowances, or officers are to be included in ascertain-
ing such proportion or amount, the proportion or amount
shall be ascertained, and the question determined in such
manner as is for the time being directed by the Regulations
made under that section :

And whereas Regulations for the purpose aforesaid were
accordingly made on the 21st March, 16th April, and
Sth July, 1889, $ and 23rd January, 1891 : : And whereas in

* 51 & 52 Vict. c. 60.
+ Printed in Statutory Rules and Orders Revised (1st Edition) Vol. 1. p. 359.

Printed in Statutory Rules and Orders Revised (1st Edition) Vol, 4, p. 961.
Š Printed in Statutory Rules and Orders Revised | 1st Edition) Vol. 1, p. 962.
i Printed in Statutory Rules and Orders, 1896, p. 716.

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, † and 8th July 1889, 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 each Poor Law Union during the tinancial 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 11 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, p. 959.

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...
III. The salaries of Clerks of Unions as such.
IV. The salaries of Returning Officers.

V. The salaries of Medical Officers of Dispensary
Districts as such.

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 providedProvided, 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) (b) 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 here

after be constituted, or, (b) 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 any 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

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