Returns of local taxation in Ireland, 1865

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future to be constituted by order of the Public Works Commissioners whenever appli¬ cation is made to them for the purpose, and the order of the Commissioners requires in each case to be confirmed by statute. 
The execution of the works is thereupon entrusted to the Local Trustees, and when completed, the Commissioners of Public Works frame an award fixing the charge upon the district, and the proportion payable by each pro¬ prietor for the repayment of instalments and for the works of maintenance. 
The report of the Commissioners of Public Works for the year 1865, shows that in that year there were 121 drainage districts in Ireland, and that the amount of instal¬ ments paid in the year ended 31st March, 1866, by way of repayment of principal expended wras £57,484 3s. 
lOd. 

_ 

This represents an expenditure charged upon the counties or upon the lands drained (excluding free grants and remissions) of the following sums— 

Charged upon the County and paid for out of Grand Jury £ s. 
d. 

Cess, ....... 
152,180 12 8 Charged upon the lands drained, .... 
900,524 3 2 

Total charged, . 
. 

' 

. 
1,052,704 15 10 These figures enable us to estimate the proportion of instalments paid during that year. 

£ s. 
d. 
£ s. 
d. 
Estimated Instalments paid by County out of Grand Jury Cess, 8,305 14 b' 

„ adjacent Proprietors, . 
. 
. 
49,178 9 4 

Total Instalments, .... 
57,484 3 10 Table XIII.—By 
returns received from twenty-five districts the receipts 

for maintenance rates in 1865 were— £ s. 
d. 
Rates under Statute, ...... 
3,301 7 8 Rents, <fec, . 
. 
. 
. 
. 
. 
2 8 10 Borrowed during year, ...... 

— 

Other receipts, . 
. 
. 
. 
. 
. 
. 
5 15 11 

Total rates for Maintenance, . 
. 
. 
3,309 12 5 

Burial In all towns under Town Councils or Boards of Municipal Commissioners or Town Boards. 
Commissioners acting for the borough or town, the Town Council or Commissioners are 

empowered to constitute themselves a Burial Board by resolution of their own body, and have power as such to levy burial rates to be expended in the maintenance of old and the purchase of new burial grounds, under Stat. 
19 and 20 Vic, c 98, passed in 1856. 
Thirteen towns in Ireland have availed themselves of the provisions of the Act, but in only one of these (Lurgan) were any burial rates levied in 1865. 
The burial rates are made and levied at the same time and in the same manner as the ordinary town rates, and are included in the returns of the Town Commissioners. 
Returns were re¬ ceived from 84 towns to the effect that nothing had been done under the Act. 
In all other places the guardians of the poor have a like power to constitute themselves Burial Boards for the union, and to levy rates for like purposes under the provisions of the same Act. 
These rates are made and levied as part of the poor-rate, and such as were made up to September 1865, are included in the return of poor-rate. 
Thirty-six Boards of Guardians had formed Burial Boards in 1865, but in only seventeen Unions were any rates levied in 1865. 

Table XIV.—Summary 
of all sums received by Burial Boards in 1805— £ s. 
d. 
£ s. 
d. 

Returns from seventeen Boards of Guardians, . 
. 
3,576 2 5 

„ 

one Board of Town Commissioners, . 
. 
117 1 9^-

13,693 4 2i 

Poor Rates. 
In order to render the estimates of this report complete the important item of poor-

rates must not be omitted. 
A summary of the expenditure of poor-rates in Ireland fel¬ ine year ending 29th September, 1865, has accordingly been abstracted and for the purpose of comparison is accompanied by a similar summary of the expenditure of poor-rates in England and Wales during the same time. 
The subject needs no further observation as the fullest information upon the details of the system is to be found in the yearly report of the Poor Law Commissioners. 

£ s. 
d. 
Total expenditure out of poor-rates in Ireland in 1865, • 

. 
731,852 4 2£