XII Poor Rate Collection.
8 12 8 37
.
30 , ,
30 8 12
.
30 , ,
38 1
, 20
.
11 11
.
18
,
26
• 9 40
• 9 12
2 19
report that the number of such Collection Districts (163) shows an increase on the previous year's figures (149).
Antrim ...
...
29 out of 29 districts Armagh Donegal Down Fermanagh Galway Leitrim Londonderry Limerick Mayo Tipperary (S.R.)
Wicklow In a considerable number of cases the County Councils allowed an increase of poundage to the Collectors for early lodgments and where this practice is adopted a marked improvement has resulted.
During the year we found it necessary to issue an Order amend¬ ing the provisions of the Public Bodies Order, 1904, with respect to the appointment of Poor Rate Collectors, having regard to the terms of the Sex (Disqualification Removal) Act, 1919, which made women eligible for this office.
We also found it necessary to prescribe a new form of Rate Book, as owing to the provisions of the Representation of the People Act, 1918, it is no longer necessary to use the Rate Books for franchise purposes.
A case decided in the King's Bench Division of the High Court ("County Council of Donegal v.
Margaret McCrossan and Elizabeth McCrossan ") was of considerable importance in connection with the making of rates and wre considered it advisable to issue a Circular Letter to County Councils, County Borough Councils and Urban District Councils, as rating authorities, summarising the case and the decision given thereon.
The facts are as follows :
A Mrs.
Breslin was rated in respect of certain lands of which she was not in occupation when the rate was made.
The defendants were in occupation, but were not rated.
The question for decision which came before the Court on a case stated was whether the defendants were liable to pay the Poor Rate for the period during which Mrs.
Breslin was rated as the occupier of the lands.
The Court answered the question in the negative and laid it down that in order to have a valid rate where there is an occupier, the occupier upon whom the rate is made must be named, or at least sufficiently described to be capable of identification, and that if this is not done no valid rate has been made.
In our letter we impressed upon Councils the necessity of having the occupier either named or so sufficiently described as to be capable of identification, and pointed out that the
