Ecclesiastical Property Valuation (Ireland) Act 1851
| Jurisdiction | UK Non-devolved |
| Citation | 1851 c. 74 |
(14 & 15 Vict.) C A P. LXXIV.
[7th August 1851]
'WHEREAS an Act was passed in the Session of Parliament holden in the Third and Fourth Years of His late Majesty KingWilliam the Fourth, intituled An Act to alter and amend the Lawsrelating to the Temporalities of the Church of Ireland: And whereas the same was afterwards amended by subsequent Acts: And whereas by an Act passed in the Session of Parliament holden in the Eleventh and Twelfth Years of the Reign of Her present Majesty, intituled An Act to empower Lessees of TitheRentcharges in Ireland to deduct a Proportion of Poor Rate Poundage from Rent, and also to empower the Ecclesiastical Commissioners in Ireland to allow Sums paid for Poor Rate or County Cess, or Poundage deducted from Ecclesiastical Persons on account of Poor Rate, among the Deductions from the Valuation of Ecclesiastical Property directed to be made under an Act of the Third and Fourth Years of His late Majesty, for the Purpose of a certain Tax thereby imposed upon such Property in Ireland, it is amongst other things enacted, that from and after the passing of the said secondly-recited Act it should be lawful to and for the said Ecclesiastical Commissioners, in and from the Valuation made or to be made of any Ecclesiastical Property for the Purpose of imposing the Rate, Tax, or Assessment required by the said first-recited Act, in addition to the Charges specified as Deductions in the said first-recited Act, to deduct also such Amounts or Sums as the said Commissioners should ascertain as proper to be deducted from such Valuation for or on account of any County Cess, or Poor Rate or Poundage Rate for the Relief or Employment of the Poor, or for repaying any Advances made for those Purposes, and paid or payable in respect of such Ecclesiastical Property, such Deductions by the said Commissioners to be made according to a Return of County Cess paid in respect of such Property and of the Rates struck in the Electoral Division or Divisions within which such Property may be situate during the Half Year ending on the First Day of January or First Day of July respectively preceding the Half Year for which such Ecclesiastical Tax should be demanded: And whereas the Provision in the said secondly-recited Act contained, whereby the Deduction thereby directed to be made from the Valuation made or to be made of any Ecclesiastical Property for the Purpose aforesaid is required to be made according to a Return of the County Cess paid in respect of such Property and of the Poor's Rate struck in the Electoral Division or Divisions within which such Property may be situate during the Half Year ending the First Day of January or First Day of July respectively preceding the Half Year for which such Ecclesiastical Tax shall be demanded, has been found to operate unjustly, and it is expedient to amend the said secondly-recited Act:' Be it therefore enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and...
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