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Pound.

Proportion of 75. And be it enacted, That where anj

d<!dSdtod by Person receiving Rent in respect of any rate

LwdTorff*' ^^1^ Property shall also pay a Rent inrespeci

of the same, he shall be entitled to deduct

from the Rent so paid by him a Sum bearing

such a Proportion to the Amount of Rate

deducted from the Rent received by him sa

the Rent paid by him bears to the Rent re



• For definition of '* Rent," see § 124 (p. 89) : and see provi«
At end of § 79 (p. 57), exempting rent-charges by wayof Jointun
or annuity for lives, from deduction for poor rate.

i> The amount to be deducted from the Immediate Lessor ii
half the poundage rate (of 6d. or lOd. or other rate, as the ca84
-may be), for every pound in the amount of the yfor/y rent, t<i
which the Occupier may be liable. The rate is levied upon th(
annwd value, and the proportion of rate to be deducted is to be
calculated upon the year's rent, although the gale of rent actually
due, and from which the deduction is to be made, may be for a
period less than a year.

c Under this provi^on, the occupier was enabled to deduct in
cases where the rent was greater than the valuation more than
half the amount of rate actually paid by him ; but under $ 11 of
12 & 13 Vic. c. 104 (p. 184), no more than one-half the rate paid
in future can be deducted in any case. Where the deduction under
the present section would be less than half, it will still be so.



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Part L L] Bates: Recovery of, after Ttoo Months. 55

ceired by him' : Proyided always, that every * * ^**
Lessor rated as aforesaid^ instead of any Oc- imhPom
capier of rateable Property, shall be entitled ism^*^'
to deduct from any Bent paid by him in D^d^i^ or
respect of such Property, a Sum bearing such Jj^JJ^Jjf*^
a Proportion to One Half of the entire Rate r»ud by*"
on such Property as the Kent paid by him **"'"••*'
bears to the net annual Value of such Pro-
perty.

76. Provided always, and be it enacted, EnUr*
That every Person immediately liable to pay ES^^STy u
Tithe^ may deduct therefrom, for every Pound j!^,;^,
in Value of such Tithe, the entire Poundage of
every Rate made under this Act upon the Here-
ditaments out of which such Tithe may arise**.

IV. I^rovidod ekef aad be k onaotcd; AgracmMiu
That €tfij^ Covcnanfe er Agroomcnt whoroby oed^IXM

mdeF the Provifliono ef ^hs Aet le deduct
uicfoiaoijs itny xi,Qte Or j* onioft er ri>uic!| oiiuii'
have oovcnont ed ep agreed) ef rf^^l horcaft e p

^^^▼^RCRR wr ICCCs^^^ X^T W^^cT^ Ow^^X X-* ^ U I* V bAUX ly
TTTT^I^y ^^7 lUU VB9 UUxJlX ^W^^S TO \J\JMJi\, \JK kAK^KM.^ c%/ x^«

78. And be it enacted, That in case the ReooTerroi
Rate in respect of any rateable Property shall Tt?Il£Utiw
not have been fully paid within Two Calendar ^*"*~=
Months after the Kate made', it shall be lawful



• By- 11 A 13 Vic c 80 « siiiiUar proridon is made fn regard to
tbe cace of TXtbe Rent-charge, the receiver of 1 ithe Rent-chargo
beinic aotborized, if he pays a reut for the same, to deduct a sum
bearing such a proportion to one hatf the amount deducted from
bis Tithe Rent-charge as the rent he pays bears to the Tithe Rent-
cbarge he receives.

k The prorision referred to is now repealed. See note on 1 72
(p. «1).

• See interpretation ($ 134, and note i> thereon, p. 90), of the
word " Tithe.-

• See note • on | 75 above.

« This dause is repealed by 1 13 of 13 A IS Vic c 104 (p. 186).
except as to any covenant or agreement entered into before 1st
Angnst, 164f ,— the date of tbe passing of that Act.

f Tbe date of tbe maUng of the Rate is the day on which It Is
I by tbe Guardians: see 1 10 of 8 a 7 Via 0. »3 (p. 118).



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56 Bates: Recovery qfy after Two MorUhs. [Pabt L 1.

^ * m["^1 ^^^ *^® Guardians of the Union within which
R^'uB^iu^ such rateable Property shall be situate, or
"So. *^' any Person authorized to collect Bate therein,
to levy and raise such Eate or the Part thereof
remaining unpaid, together with all Costs in-
curred by any Neglect or Refusal to pay the
byDiBtrem: samo, by such Distress on the rateable Pro-

E^rty, and such Sale and Disposition of the
istresses taken thereon, as are by Law pro-
vided for the Recovery of Rent reserved on
Leases of Land for Tears'" ; or to sue for such
bfCiTiiBiii: Rate and Costs, by Civil BilP in the Name of
such Guardians, before the Assistant Barris-
ter having Jurisdiction to hear and deter-
mine Causes by Civil Bill in the Cotmty, Place,
or District where the Person liable to pay the
Bvtifthe same resides: Provided always, that in case
S^g The *he Person occupying such Property, and pay-
rim^"°* ing such Rate and Costs or any Part thereof,
iiaSe,ho'm»y sLall uot bo tho Porsou primarily liable^ to
w'Sj^iute pay the Rate, or the immediate or any superior
ftomRent: Landlord of the Person primarily liable, it
shall be lawful for him to deduct and retain
the whole of the Rate and such Costs so paid
by him from any Rent paid by him ; and the
pr.»porUon Porsou from whose Rent such Rate and Costs
dcdu^dn shall be so deducted, shall be entitled to
il^tntomo/ Jnate from any Rent paid by him, such De-
fo*?r^"**" ^^^^^^^ as he would have been entitled to
make in case the Rate had been duly paid by
the Person primarily liable to pay the same*.
Keooig^jor 79. And be it enacted, That in all Cases

to°be uken tho Rcccipt for Poor Rate in respect of any
p«J!^ntof Property shall be accepted by every Person



Rent:



• See also 6 & 7 Vic. c. 93, 5 « (p. 107).

»» See Forma in Part IV.

« 5 «l (P^ **) ; i 71 (p. 51).

<i § 74, 75 : see also 13 & 18 Vic. 6. 104, i 19 (p. 190), limiUng
the time for proceeding for reooTeiy of rate f^m persons not
primarily liable for the same.



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Part L 1.] Rate Receipts to be taJeen as Rent 57

entitled to receive Rent in respect of the same ' * w^'*'
Property, or Tithe arising therefrom, in lieu i»»«" p<»*
of soeh a Som of Money and in full Considera- iIm. "'
tion of such Portion of Rent or Tithe as the
Person tendering such Receipt is hereby en-
titled to deduct from such Rent or Tithe by
reason of his Payment of the Rate for which
such Receipt shall be given : Provided always, '^T^^i^^
that no Deduction on account of any Payment T^^risht..
of Rate under this Act shall be held to be a
Discharge of any Portion of any Gale or
<]uarterly or other Payment of Rent due from
the Person entitled to make such Deduction,
so as to prejudice the Right of any Landlord
to recorer the Possession of any Heredita-
ments by Ejectment for Non-payment of the
Rent thereof, in any Case where the remaining
Portion of such Gale shall be unpaid ; but that
it shall and may be lawfril for such Landlord
to proceed for the Recovery of such Here-
ditaments by Ejectment, as effectually as if
the entire Gale or quarterly or other Payment
of Rent out of which such Deduction is hereby
allowed, had remained wholly due and un-
paid: Provided also, that no Deduction shall Ho^n'^f^r^Raf
be made from any Rent-charge granted by}j^^gj^*
way of Jointure, or any other Rent-charge or charge gr»i.t-
Annuity granted, limited, or devised for a Life Jointuw*/^^.
or Liyes in being, only, or for Tears determin-
able on a Life or Lives in being.

RATE-PAYERS, WHO.

80. And be it declared and enacted, That "Pateiay-
erery Occupier paying Rate and not entitled "" ^«*»*^*
to deduct the whole^ thereof from the Rent



• Under f 78 (p. £5), And $ S of 6 A 7 Vic. c. 93 (p. 105), the
^eeopkr who naj bftre been eompelled to paj » Rate for wUch
be te wA primarttj liable maj dedaot the whole amount from
hieieaL Before the paadng of 13 4 U Vio. o. 104, the oooopier

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58 Definition of RaU-payers. [Part I.

* * *^'^- paid by him, — ^and every Person receiving

Irish Poor respect of any rateable Property, Rent* fro

" 1888. "' which any Deduction shall be made on acconi

of Rate, in case such Rent shall exceed i

Rent paid by him in respect of the same Pr

perty, — and every Owner of Tithe**, — shall 1

deemed a Rate-payer for the Purposes of th

'»Tithe-owD- Act*"; and every Person entitled to rece.i

*" " ■ Tithes'" from the Persons primarily liable i

pay or render the same, shall exclusively I

deemed a Tithe-owner** for the Purposes <

this Act.

ELECTIONS OF GUARDIANS — CONSTITUENCY

S^'SSTi*^ 81- ^Tid be it enacted, That at evei

on»«^n» Election of Guardians in a Union where a Ra<
Ratow«« shall have been made* under this Act, ever
mte!^to^ote Rate- payer' who under the last of such BaU
^rdingto gjjall have paid or contributed or be liable t

might in some other cases, ie., where the Rent was twice tl
amount of the Valuation, deduct the whole rate; but nnder $ I
of the latter Act (p. 184) he cannot in future in any such ca«
deduct more than half of the amount of rate actually paid.

» See definition of " Rent,'* in § 124 (p. 90) ; and proTiso at ez
of i 79.

^ See note ^ on interpretation of the word " Tithe'* for the pu
poses of this Act, in reference to Tithe Rent-charge, in p. 90, an
1 A 3 Vic c. 109, and 17 Vic. c. 11, referred to in not^s on thi
section (pp. 90, 91).

o See note ' on § 81 below.

<* ♦' Tithe-owner:" — see note »> on § 184, (p. 90), as to deflnitio
of Tithe-owners.

« Until a rate had been made in any Union, the coiinty*ce
payers were to elect the Guardians (see § 87, p. 63) : but thi
provision is now obsolete, rates having been made throughoi
Ireland. And it has been held that in the event of a new Unio
being formed, the constituency in the first election therein cot
sists of the rate-payers under the rates of the Union or Unioi
fVom which the new Union is taken.

'See definition of '* Rate-payers" in § 80; and notes wit
respect to Tithe and Tithe-owners. See also § 71 (p. ftl), an>
proviso in § 78 (p. 55). A person coming into occupation subsc
quently to the rate being made, and who pays the rate in defaul
of the person primarily liable, is entitled, under § 78, to deduo
the whole rate fh>m his landlord, and is, therefore, not a rate
payer within the terms of 9 80, and not entitled to vote in respec
of such payment.

In like manner, an occupier paying rate, under S 8 of 6 & 7 Vie
c. 9t2 (p. 106), in default of the '* immediate lessor,**^ in respcci
of property for whieh the latter is liaUe to pay the rate, is eu

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Pabt I. 1.] Election of OtbardiaTis — Conatittiency, 59

pay or contribate Rate (whether in One or in ' ^^^^
more than One Sum or Charge) in respect of i»»«po<«
Property in sach Union' shall have a Vote or t^. '
Votes according to the Scale herein-after ModT^
mentioned ; (the Number of Votes, in the Case JJJ^J^JJ^
of an Occupier, to be computed and allowed voim;
in respect of the net annual Value of the Pro- '<»ooo«ptor;
perty occupied by him ; and in the Case of a forLandbni;
Person receiving Rent and contributing Hate
in respect thereof, to be computed andallowed
according to the net Amount of the Rent re-
ceived by him after deducting therefrom all
Rent which he may be liable to pay, and in
respect of which he may be entitled to deduct
from the Kate contributed" ; and in the Case for xith*-
of the Tithe-owners, to be computed and"''""**

titled, under the same tectioii, to deduct or recover the whole of
it from his landlord, and is therefore not a ratepayer within the
terms of S 80, and is not entitled to vote in respect of rate so paid.

So, lodgers paying rate in respect of apartments for which the
lessor of the apanments is rated under } 4 of 6 <fe 7 Vic c. 92
(p. lOS), are entitled to deduct or recover the rate paid by them
from the penon of whom the lodgings are held, and therefore,
not being rate-payers within the terms of $ 80, are not entitled
to rote.

In the case of a person merely having a rent^harge on land liable
to rate, if the rent-charge be such as comes within the proviso at
tl»e eloae of the 79th section (p. A7), it would not be liable to de-
duction on account of rate, and the person receiving it would
not therefore m such be a rate-payer, nor thereby entitled to
vote. If, however, it be such a rent-charge as is included by
i 124 in the definition of **rent" (p. 90), it would be liable to
dedoction for rate, and would therefore give the title to vote,
tltt requirements of { 16 of 26 A 36 Vio. & 83, being duly com-
pBedwith.

Wlften rate is paid and the person paying it* is entitled to
vote in respect of property of the prescribed amount, it confers
the qnalification for the office of Guardian : the qualification for
vlilch oonsists (9 19, p. 11) in being entitled to vote hi respect of
property of the net annual value prescribed (but not exceeding
£S0,) by the Commissioners' Orders in that behalf.

• See 2 Vic o. 1, S 6 (p. »6X which enables a rate-payer to
vote in respect of his liability to rate in each electoral divUion in
vkicli be may possess the necessary interest, and to have the
nnmber of votes in each division to which he is entitled by his
isteiest Uierein, according to the scale contained in the present



b By the I8th sec of 36 A 36 Vic c 83 (p. 339X it U provided
that BO person shall be entitled to vote in respect of any greater
amooni of tent than the annual value of the property, according
to tlia valuation in force in the union.



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60 Election o/Giuirdiana — Mode of Voting. [Part L 1.

^ * ^5^'*^ allowed according to the net annual Value of
^«jjHPi)OR his Tithe): where such Property so occupied,
""sk *^' or the net Amount of such Rent, or the net
annual Value of such Tithe,a8 the Case may be,
^^ of ghall not amount to 201. , 1 vote ;

shall amount to 201. and not to 506. 2 Totes,
„ to 501. and not to lOOl. 3 votes,

„ to 100/. and not to 1501. 4 votes,

„ to 1501. and not to 2i)0l. 5 votes,

„ to 2001, and upwards, 6 votes:

^hcre double And in overy Case where the Occupier paying
^ro^ed'*:''*' Rate shall not be entitled to deduct any Part
thereof from any Rent paid by him, he shall
have Double the Number of Votes above
or additional mentioned* : And where the net annual Value
votes. ^f ^j^^ rateable Property shall exceed the
Rent paid by the Occupier, he shall, in Addi-
tion to his Votes as Occupier, have the same
Number of Votes as if such Excess of net
annual Value were Rent received and re-
NnmWrof taiucd by him without Deductions*: And for
dLteJJa^^ the Purpose of ascertaining the Number of
^y^ggregate Votcs to which a Rate-payer shall be entitled,
for whfch the aggregate Amount of the Valuation under
lubfeT'itl' this Act for the Time being of the Property
in respect of which he claims to vote shall be
taken to be the annual Value**.
Joint Rate- 82. Aud be it enacted, That in case two

?Jto^rd- or more Rate-payers shall be jointly liable to
fe J^*J?^' pay or contribute to Rate, each of them shall

Fropoitions f '^ • m t i« it* •

of Rate : bo entitled to vote according to the Proportion
and Amount which shall be borne by him ; and

« This is subject to the conditions in § 84 (p. 61), and in $ If
of 25 h 26 Vie. c. 88 (p. 227), as to lodging « statement.

b The number of rotes that maj be given in anj one electoral
dirision will be detennined by the aggregate ralne of the pro-
perty in that division^ in respect of whlGh the person is liable to
pay rate; see { 6 of 9 Vlo. c 1 (p. 96): but a person may vote In
several diyidons according to the property upon which he pays
rate in each. In order to ascertain the qualification for the
office of Guardian for any division, the aggregate value of pro-
perty on which the person pays rate in the whole VnUm may be
taken into account

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Pabt I. 1.] Proxies: Landlords' Claims to Vote. 61

where One only of the Pereonsjoindy liable shall ^ * y^'^-
chum to vote, he ahall be entitled to vote in — ■*
respect of the Whole of the Property in respect onrSiTJi,
of which such Rate-payers may be jointly liable. {Jo'ihJte!

83. And be it enacted. That in all Elec- vote, to
tions of Guardians, the Votes shall be given or f^h^l^'
taken in Writing, and collected and returned, writing:
in such Manner as the Commissioners shall
direct*; and the Majority of the Votes which Majority of
shall be actually collected and returned in iog.
each Electoral Division shall in every such

Case be binding on such Division and the
Union containing the same.

84. And be it enacted, That it shall be Proxinmay
lawful for any Rate-payer from Time to Time t^^^Sj"^
by Writing under his Hand to appoint any ^'^JJJ*^^
Person to vote as his Proxy** in respect of mXir '**
any Property not in the actusd Occi^ation of jSJi;^*^'
such Rate-payer*'; and every such Appoint- Proxy fa
ment shall remain in force until revoked** : JJ^okS?^
but no Rate-payer shall be entitled to vote, undiords
either in Person or by Proxy, in respect of JJtodiJ"**
any Property not in his actual Occupation, or chSJbSbii^
to give any Vote in addition to the Vote or they cm
Votes to which he would be entitled as an '''^'

• The Commissioners' Regulationg bb to the mode of roting,
Ac^ are contaaned in the general Election Order (in Part III.)

^ A proxy derires no power, from his appointment lu proxj,
to nominate a candidate, — the proxy being appointed only to vote
in behalf of another person : and a proxy does not derive from
his appointment as snoh, any qualification for the office of Guar-
dian, and can only be qualified by possessing the requisite in-
terest aa a rate-payer in his own person. By tlie 16th sec. of the
ii kQS Vic c 83 (p. 228X H is provided that no person sliall be
entitled to Tote as proxy lor more than twenty owners in any one
Electoral Division, unless he be a steward, bailiff, land sgent, or
«olleetor of rents for such owners.

c An owner or immediate lessor, being a ratepayer entitled to
Tote, may appoint any person to vote as his proxy in respect of
property liable to rate and not in the actual occupation of such
nte-payer ; but a person cannot make such appointment in re-
speet of property whieh is in his own occupation.

* The appointment of a proxy while in force supersedes the
«wner*fl claim to vote in person in respect of the property for
whSefa the appcfntment is made ; but any person who has ^-
peinted a proxy may revoke the appointment, and if still a rate*
payer, resume the right to vote in person, at any time.

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62 Voting m Elections of Ghmrdicms. [Pabt L L

* %\^^ Occupier paying Rent equal to the net annual
iHMH ptor Value of the Property in his actual Occupa-
""Si. ^' tion*, unless he or his Proxy shaIl,Oae Week ''
at the least previous to the Day on which he
shall claim to vote, have given a Statement''
in Writing of his Name and Address, and the
Description of the Property in respect of
which he claims to vote, and of his Interest
therein**, and if such Proxy shall claim to vote,
the Original or an attested Copy of the Writ-
ing appointing such Proxy, to the Guardians,
or some Person acting as the Ueturning Officer
saeh state- at such Eloctiou : and the said Guardians, or
SJbSiSd'by the Person acting as Returning Officer, shall
R^urning eutor on the Rate Books of the Union, or iu

Officer or , t-k i i /» »« • tm-i*

Guardiana. somo Other Book to bo from lime to lime
provided for that Purpose®, the Mames and
Addresses of the Rate-payers and Proxies who
shall send such Statements, and the net annual
X'^alue of the Property in respect whereof they
respectively claim to vote.
Occupier 85. And be it enacted, That no Occupier

S^Jtlf T^o"*' paying Rent to any Landlord shall be entitled



union he



» Under the latter part of § 81 (p. 60).

i> By 6 & 7 Vio. o. !)2, $ 24 (p. 131), this clause is amended ; and
it is provided that the claim to vote, or appointment of proxy,
must be lodged one calendar month before the time of voting.

c By the 15th sec. of the 25 & 26 Via o. 83 (p. 227X fuller parti-
culars than are here indicated are required to be given, and the claiiD
must be executed in the prenence of a Justice of the Peace, and
by the 16th sec. it is provided that no such claim shall continue in
force beyond the period of five years from the date on which it i»
given. Forms in which statements and appointments of proxiea
may be made, are appended to the Election Order (Part III ) ;
but they may be made In any other form, provided they contain
the particulars required by the Act.

d By 6 & 7 Vic. c. 92, § 26 (p. 128), the Returning Officer is
empowered, in case of doubt, to require pro<rf of the amount of
net rent in respect of which the claim to ^te is made : and in
such case, he is not to admit the vote till such proof l>e given.

• Forms of books for r^stering the statements of claims t»
vote and appointment of proxies, are appended to the Election
Order (Part III.)

f Not the net annual value on which the property out of wliieh
the claim arises, is rated ; but the net annual value of the bene-
ficial interest enjoyed, and in respect of which the claim is i
by the person claiming to vote, as dsecribed in § 81 (p. 69).



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Part I. 1.] Cesa^payen, 63

to Tote under the ProvisionB of this Act, unless * * *w '"^
he shall have paid all the Poor Rates pre- i»»h poor
Fiously made and assessed upon him, except jsss. '^'
gnch as shall have been made or become due hmre^Jiw aii
within the Six Calendar Months immediately ^^ »»*••■*«
preceding such voting*.

86. And be it enacted, That in Cases of corpomtioM
Property belonging to or occupied by anystoicom
Corporation Aggregate, or any Joint Stock ^^^^^
Company, no Member of such Corporation, or o^^\> w»
Proprietor of or interested m such Joint otock ngistortd m
Company, shall be entitled to vote in respect uSlow«-
thereof: but any Officer of such Corporation statemauu,
or Joint Stock Company whose Name shall be
entered by the Direction of the Governing
Body of such Corporation or Company in the
Books of the Umon, in the Manner herein-
before directed** with respect to Rate-payers
claiming to vote in respect of Property not in
their actual Occupation, shall be entitled to
vote in respect of such Property in the same
Manner as if he were a Kate-payer thereof

87^ ^Ad be k onaotodj That al evef^ cesi-pajei*

^WCC UUUJw MMyJt, ZZVTT^ t/V^AZ UlUU^ UJIUCT XtTtO !1 TI

Ae^ ovory Poruon liable «e f&y- ^ County hare Lm

KJK^UO WJi X m\J%f\^M,\fj It AUll 11 UtAUR ^> 11XUII3W ^WFITt

AnoAt £kx niif ^ri t^i*r>t^r^rtT niii 1 1 " " ""-^ ♦•"^ antnrk #.

Vote OF number of Votes rcopootivoly; €h& 44'

• The day on which the declaration at foot of the rate h
signed bj the Guardians, is to be deemed to be the time of the
making of the rate (6 & 7 Vic c. 92. $ 10, p. 113): and the six
months is to be reckoned acoordingly. The provision of this see.
i^extended by the 19th sec. of the 26 A 96 Vic c 88 (p. 229), to
aU rated oeonplers, and also to immediate lessors rated in lieu
of the occupiers, in respect to tlie property for wliich they
are so rated.

k I 84 (p. 61) : Forms which may be used by Corporations or
Companies in such cases, are annexed to Election Order (Part IIL)

• 8ee I 80, 81, which provide as to oonstttuenoy in Unions
where a rate has been made : the 87th section has now become
iaoperative, rmtee havliig been made throughout Ireland. See
aote • on I 81 (p. «6)w

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64



Betummg Officer, [Pabt I. 1.



1 & 2 Vtc.

C.66,

Irish Poor

RRUsr Act,

1S38.



Returning
Offioer to bo
appoint«(I by
the Commis-



hi« Datiee,
and Return of
the Eleetion :



Guwdiane
rotnmed, to
be dnemiMl
legally
elected.



^e FurpoQC ef QDOortOiini ag t^ Right to a

fl lL.^Rn I.L1V^ ^^^^CBT ^Zraii^lX XXX^ X XJ.XA U f UEkfL *»*•.¥ ^yx
I^V Wt^TTTItXtX^iJi. fSBO '^-^ UU Jl T^IX1*\JI Ul-U m il ICTBH * tJUlA^*

88. And be it enacted. That at any Elec-
tion of Guardians under this Act, the Com-
missioners may appoint a Returning Officer*,
with such Assistants as they may deem neces-
sary^, and prescribe the Duties which he shall
perform in such Election*" ; and such Return-
ing Officer shall, according to the best of his
Judgment and Ability, make a true Return in
Writing to the Commissioners of the Persons
who shall be elected Guardians ; and every
Person who shall be returned by such Officer
shall be deemed to be legally elected.



BORROWING OF MONEY.

B .rrowing 89. Aud bo it enactod, That whenever it

of Money: jg mado lawful uuder the Provisions of this



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