Poor Relief (Ireland) Act, 1838

Recovery of arrears of rate.

Occupiers may deduct rate and costs from rent.

78. In case the rate in respect of any rateable property shall not have been fully paid within two calendar months after the rate made, it shall be lawful for the guardians of the union within which such rateable property shall be situate, or any person authorized to collect rate therein, to levy and raise such rate or part thereof remaining unpaid, together with all costs incurred by any neglect or refusal to pay the same, by such distress on the rateable property, and such sale and disposition of the distresses taken thereon, as are by law provided for the recovery of rent reserved on leases of land for years, or to sue for such rate and costs by civil bill in the name of such guardians before the assistant barrister having jurisdiction to hear and determine causes by civil bill in the county, place, or district where the person liable to pay the same resides: Provided always, that in case the person occupying such property, and paying such rate and costs, or any part thereof, shall not be the person primarily liable to pay the rate, or the immediate or any superior 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 person from whose rent such rate and costs shall be so deducted, shall be entitled to make from any rent paid by him such deduction 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.