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Constituency for electing-guardians to consist of rate-payers, &c.
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81. At every election of guardians in a union where a rate shall have been made under this Act, every rate-payer who under the last of such rates shall have paid or contributed or be liable to pay or contribute rate (whether in one or in more than one sum or charge) in respect of property in such union, shall have a vote or votes according to the scale herein-after mentioned; (the number of votes in the case of an occupier to be computed and allowed in respect of the net annual value of the property occupied by him, and in the case of a person receiving rent and contributing rate in respect thereof to be computed and allowed according to the net amount of the rent received 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 rate contributed, and in the case of the tithe-owners to be computed and allowed according to the net annual value of his tithe;) where such property so occupied, or the net amount of such rent, or the net annual value of such tithe, as the case may be,
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And in every case where the occupier paying 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-mentioned: And where the net annual value of the rateable property shall exceed the rent paid by the occupier, he shall, in addition to his votes as occupier, have the same number of votes as if such excess of net annual value were rent received and retained by him without deductions; and for the purpose of ascertaining the number of votes to which a rate-payer shall be entitled, the aggregate amount of the valuation under 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.
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