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Limerick City Petitions

31/07/1822

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Petitions Relating to the Local Taxation of the City of Limerick page 1
 
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Limerick City Petitions

Date of Article: 31/07/1822
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ON PETITIONS RELATING TO LIMERICK TAXATION. 141 No. 6. RETURNS of the Amount of Local Taxation raised by the Commissioners of St. Michael's Parish, in the City of Limerick, during each of the last Ten Years; with a Statement of the Mode of Account and Assessment adopted by the said Commissioners. REPORT. IN order to comply with the order of the Select Committee of the House of Commons on Limerick Taxation, in the fullest and most satisfactory manner, I herewith send two copies of the abstracts of the accounts of the commissioners for improving St Michael's parish, in the liberties of the city of Limerick, for the ten years commencing March 25, 1811, and ending March 25, 1821. These abstracts begin with No. 4. The first three abstracts comprise the period from September 1807, when the commissioners were incorporated by Act of Parliament, to March 25, 1811. Printed copies of every abstract are sent every year to all the respectable inhabitants of the parish, in order to afford them every satisfaction and information as to the expenditure of their monev. The abstract for the year ending March 25, 1822 , is not yet published, nor can it be made out until the collectors close their ac- counts, from which alone the allowances on uninhabited houses, the insolvencies, and the arrears, can be ascertained; the assessment for this year was 3,131 /. 2 s. iod. The first charge in each abstract is the total assessment for the year. The allowances on uninhabited houses are caused by their being charged with the full taxes, according to the poundage on inhabited dwelling- houses at the time of the assessment; but those houses becoming void or uninhabited in the course of the year, they are, whilst in that state, only chargeable with taxes according to the poundage on the stores, pursuant to the Act of Parliament. Mode of Assessment. On, or immediately after the 25th of March in each year, the commissioners decide on the whole sum to be assessed 011 the inhabitants for the year ending the 25th of March following, particularly stating each item in the assessment, and the purpose it is for. They then nominate three respectable inhabitants of the parish as applotters and valuators of the several houses and stores in the parish. These applotters are sworn in the presence of the commissioners, according to the form in the Act of Parliament for improving the parish, to value the dwelling- houses chargeable with taxes in the parish, ( for every house the valueof which is not 101, per annum, is by the Act of Parliament exempt from taxation,) and also to value the several stores in the parish. The commissioners on receiving the valuation, signed by the applotters, and having pre- viously ascertained the total assessment, strike the poundage on the stores, which cannot exceed 4d. per pound ; and the poundage on the dwelling- houses, which cannot exceed $ s. in the pound. It is necessary to remark, that in the Act passed in 1807 for improving the parish, the poundage on stores was limitted to 34?. and that on dwelling- houses to 25. 6d. in the pound. But in the amendment to that Act, passed in 1811, to enable the commis- sioners to to assess on the parish the sum of 500/. annually, for the support of the city gaol, house of industry, and fever hospital, the poundage on stores was extended to 4d. and that 011 dwelling- houses to 3s. in the pound. The several sums chargeable on the inhabitants, according to the poundage and valuation of their holdings, are then written opposite their names in the applotment. An advertise- ment is afterwards published two posts in the different newspapers printed in the parish, informing the inhabitants that the applotment is open in the commissioners rooms, for their inspection, for ten days from the date of the advertisement, to enable them to see the valuation of their houses and stores, and the taxes charged on them; and that the commis- sioners will meet at the expiration of that time to confirm the applotment. When the commissioners meet for that purpose, they take into consideration all applications, either personally or by letter, for a reduction in the valuation of either houses or stores, and decide according to the best of their judgment, with every feeling in favour of the applicants. The valuation and applotment being corrected, if necessary, according to their decision in those cases, it is then confirmed by the commissioners, and the rate books for the collectors are made out by me, from the corrected applotment. Copies of these rate books are kept by me, in which I enter the rates paid by the respective inhabitants, and the times of payment, from the duplicate which the collector gives me at the time he makes a payment on account of his collection. This serves as a check on the collector, and enables the commissioners to judge of his diligence in collecting the rates, and also effectually guards against any fraud or improper conduct in the collection. Mode of Account. The commissioners accounts in detail are kept by double entry. The most minute trans- actions are entered by me in the waste book, afterwards journalized and posted in the ledger. Their accounts are closed and balanced by me on every 25th of March, in order that the commissioners may see the state of the parish funds, and be enabled to ascertain whether there were any savings that could be applied towards the reduction of the assessment for the ensuing year. The account between me and the commissioners is altogether a cash account of the monies received from the collectors, and of the monies disbursed under the sanction of the commissioners. I furnish the commissioners with a copy of this account, at least once a year, and sometimes twice a year. I verify every account on oath sworn before a ma- gistrate. This account is immediately afterwards examined by the commissioners, compared with the vouchers, and certified by them. Limerick, June 15th, 1822. J• Barry, Secretary. 617. Nn Appendix ( BO Documentary Papers. No. 6.
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