Sections 74, 75, 76, 77.—Every occupier may deduct half the poundage rate paid by him, from the rent payable to the owner; and where any person so receiving rent, shall also pay a rent in respect of the same property, he will be entitled to deduct from such rent a sum proportionate to what was deducted from the rent he received. The entire rate is to be deducted from tithe; and all agreements to forego the deduction of rate are declared void.
Sections 78, 79.—If a rate is not paid within two months after it has been made, the guardians may levy the same by distress, or sue for such rate by civil bill. The receipt for poor-rate is in all cases to be accepted by persons entitled to receive rent or tithe, in lieu of such sum as the person tendering the receipt is entitled to deduct from such rent or tithe. But no deduction is to be made from any rent-charge or terminable annuity.
Sections 80, 81.—Every occupier paying rate, and every receiver of rent from which a deduction has been made on account of rate, and every owner of tithe, is to be deemed a ratepayer; and at the election of guardians in any union, every ratepayer is entitled to vote[[85]] according to the following scale—
| Where the annual value of the property rated shall not amount to 20l. | One vote. | |
| Where it amounts | to 20l. and not to 50l. | Two votes. |
| ” | to 50l. and not to 100l. | Three votes. |
| ” | to 100l. and not to 150l. | Four votes. |
| ” | to 150l. and not to 200l. | Five votes. |
| ” | to 200l. and upwards | Six votes. |
Where the occupier is also the owner, he will be entitled to double the above number of votes; and where the net annual value of the property rated exceeds the rent paid by the occupier, he is in addition to his votes as occupier, to be entitled to vote for such excess as if it were rent received by him.
Sections 82, 83, 84, 85.—Where two or more ratepayers are jointly liable, each is to be entitled to vote according to the proportion borne by him, but one may claim to vote for the whole. The votes are to be given in writing in such manner as the commissioners may direct, and the majority returned in each electoral division is to be binding on such division. Votes may be given by proxy, but no occupier can vote unless all rates assessed upon him of six months’ standing be first paid.
Sections 86, 87, 88.—The members of a corporation or joint-stock company are not entitled to vote, but their officers may do so if duly authorised by the governing body. Where a rate has not been made, the cess-payers are to form a constituency for electing guardians, with the same proportion of votes as is prescribed for ratepayers, each shilling of county cess to be reckoned as one pound of annual value. The commissioners are to appoint a returning officer, and prescribe the duties to be performed by him in the election of guardians.
Sections 89, 90, 91.—The guardians may with consent of the commissioners borrow money for purchasing and providing a workhouse, either from the Exchequer Bill Loan Commissioners, or any persons willing to advance the same on security of the rates. The money so borrowed is to be repaid in twenty years by annual instalments, together with the interest accruing thereon. The securities for money so advanced to a union may be transferred or assigned on notice thereof being given to the guardians.
Sections 92, 93.—Contracts made by the guardians are not valid, unless conformable to the rules of the commissioners; and no guardian, paid officer, warden or other person engaged in collecting the rates, or in the management of the union, is either directly or indirectly to furnish supplies of any kind for the use of the union, under penalty of 100l. with full costs of suit to any person who shall sue for the same.
Sections 94, 95, 96, 97.—Guardians treasurers and other officers are to render a true account of receipts and payments &c., at such times and in such a form as the commissioners shall direct. Auditors are to be appointed to examine such accounts, and are to disallow all payments made contrary to the Act, or at variance with the orders of the commissioners. Bonds contracts advertisements &c. for carrying the Act into effect are exempted from stamp-duty, and letters relating exclusively to the execution of the Act, sent by or addressed to the commissioners, are exempted from postage.