Note 1 — THE DESTITUTE POOR OF IRELAND.

As the principle on which the tenant is entitled to make deductions from rent, on account of the poor rate, is not clearly understood by many, the following explanation is given:—

This tax being imposed on the annual value of each tenement, say a rate of 5d. on £50, £60, or whatever the valuation may amount to, the tenant is to deduct one-half of the rate, say 2½d., from every pound in the year’s rent. The rate is imposed for a year; it may happen that no further rate will be necessary in the year, or it may occur that three or four rates will be necessary; still each rate is for the year, and is either the whole amount required or an instalment. In any event it is levied on a year’s value; and landlords are to allow their tenants one half of each rate of 5d., 6d., or whatever it may be, out of every pound in THE YEAR’S rent, when receiving either a half year’s, quarter’s, month’s, or week’s gale.

Suppose the annual value is £50, the rent being also £50, the rate of 5d. will amount to £1. 0s. 10d., and in paying a half year’s rent of £25, the tenant must deduct fifty times 2½d., or 10s. 5d., being half the tax paid.

If the year’s rent be greater than the annual value, the tenant will deduct more than half the amount of the tax. Thus, a rate of 5d. on an annual value of £50, being, as already stated, £1. 0s. 10d., if the annual rent be £80, the tenant will deduct from the first gale falling due after the rate is declared by the Guardians, eighty times 2½d. or 16s. 8d. On the other hand, if the annual rent be less than the value, say £40, the deduction will be only forty times 2½d., or 8s. 4d.

The tenant and landlord become liable to the rate at the same moment; therefore a rate declared in April 1840 attaches to rent then accruing, but not to a gale previously due.