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Hereditaments exempt from rating under 1 & 2 Vict. c. 56. to be rated to the extent of one half of future rates.
6 & 7 Vict. c. 92.
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10. And whereas doubts have arisen whether, under the provisions of the said recited Act, persons in the receipt of rent in respect of hereditaments used for charitable or public purposes are rateable in respect of the profits derived from such hereditaments: Be it enacted, that in every rate which shall be made for the relief of the poor every person receiving rent in respect of any hereditament exempt from rating under the provisions of the said recited Act shall be liable to be rated in respect of such rent, to the extent of one half the poundage of every rate which shall be made in or for the electoral division in which such hereditaments shall be situate, and the amount thereof shall be recoverable from such person by any of the means by which the rates in respect of tenements rated under the yearly value of four pounds may be recovered directly from the lessors thereof, under the provisions of the Poor Relief (Ireland) Act, 1843, as amended by this Act.
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