Poor Relief (Ireland) Act, 1838

Who to be deemed rate-payers;

and tithe-owners.

80. Every occupier paying rate, and not entitled to deduct the whole thereof from the rent paid by him, and every person receiving in respect of any rateable property rent from which any deduction shall be made on account of rate, in case such rent shall exceed all rent paid by him in respect of the same property, and every owner of tithe, shall be deemed a rate-payer for the purposes of this Act; and every person entitled to receive tithes from the persons primarily liable to pay or render the same shall exclusively be deemed a tithe-owner for the purposes of this Act.