Rates on fisheries
Inland Fisheries Ireland shall as regards every fishery year and within the period beginning on the 1st day of December preceding the commencement of that fishery year and ending on the 31st day of January next following strike on all fisheries within a fishery district a rate of such amount per cent. of their valuations as will, with the estimated amount of other income, be sufficient to meet the estimated amount of Inland Fisheries Ireland’s expenditure for that fishery year.
Every rate struck by Inland Fisheries Ireland under this provision shall be subject to confirmation by the Minister who may confirm the same either without modification or with such modification (whether by way of increase or reduction) as he shall think proper.
If as regards a particular fishery year Inland Fisheries Ireland, within the period beginning on the 1st day of December and ending on the 31st day of January, which is appropriate having regard to the requirements of this provision, fails to strike a rate, the Minister may, if he thinks fit so to do, strike a rate for the fisheries region of Inland Fisheries Ireland for that fishery year, and in such case the rate so struck by the Minister shall be levied, collected and recovered by Inland Fisheries Ireland in like manner in all respects as if such rate had been struck by Inland Fisheries Ireland and confirmed by the Minister under this provision.
Every rate struck under this provision shall be paid by the several persons rated for the same in two moieties on the 1st day of May and the 1 st day of September in the fishery year for which the rate is struck, and shall be so paid over and above all or any licence duties paid by such persons under the Fisheries Act for that or any other fishery year.
Valuations by reference to which fishery rates are to be struck, and provisions in relation to appeals against valuations of fisheries
Where as regards any fishery year Inland Fisheries Ireland strike a rate under , by reason of the failure of Inland Fisheries Ireland to strike the rate, strikes a rate under that provision for the fisheries region of Inland Fisheries Ireland, Inland Fisheries Ireland or the Minister shall make the rate according to the valuations appearing in the revised Valuation List required under the Valuation Acts to be issued by the Commissioner of Valuation by the 1st day of December immediately preceding the commencement of that fishery year, and Inland Fisheries Ireland may levy, collect and recover any sum due on account of any rate so made, notwithstanding any pending appeal or notice of appeal under the Valuation Acts with respect to valuation but where the valuation of any fishery is altered on appeal, Inland Fisheries Ireland —
- shall, if the valuation is decreased, repay any sum paid in respect of the rate in excess of the sum which would have been payable if the valuation had originally stood as altered on appeal, and
- may, if the valuation is increased, recover as arrears of the rate, an amount equal to the difference between the sum payable in respect of the rate as made and the sum which would have been payable in respect of the rate if the valuation had originally stood as altered on appeal.
The person liable to pay a fishery rate in respect of a fishery shall be the occupier thereof. Fishery rate payable to Inland Fisheries Ireland shall be collected by such persons as Inland Fisheries Ireland may from time to time appoint, adequate security being taken by Inland Fisheries Ireland from the persons so appointed for the duly accounting for the rate collected, and the costs of the collection of the rate shall be part of the expenses of Inland Fisheries Ireland.
Fishery rate payable to Inland Fisheries Ireland may be recovered at the suit of Inland Fisheries Ireland as a simple contract debt in any court of competent jurisdiction.
Where any person rated in respect of a fishery for fishery rate fails to pay any moiety of such fishery rate within one month after the date on which such moiety is required to be paid, such moiety shall be recoverable (at the option of the person entitled by law to collect and recover it) from the rated person or from any person who, when such fishery rate was made or at any subsequent time, held, used or occupied the said fishery, and, if such lperson is a tenant of the rated person, he may, unless the contract of tenancy provides for the payment of fishery rate by the tenant, deduct the amount of any fishery rate so recovered from him from any rent payable to the rated person.
In every fishery year, the Minister shall, out of moneys provided by the Oireachtas, pay to Inland Fisheries Ireland in respect of any special tidal waters there are during that year or part thereof an amount equal to such percentage of the sum which was on the 1st day of January, 1933, the total rateable valuation of the fisheries in such tidal waters as was fixed for the purpose of the rate leviable for such year on the other fisheries in such district
If the Minister is satisfied that in any fishery year the receipts (including the moneys payable in such year above) of Inland Fisheries Ireland where there are during that year or part thereof any special tidal waters will be insufficient to defray the expenditure to be incurred by such board in such year, he may, with the consent of the Minister for Finance, pay to such board out of moneys provided by the Oireachtas a grant not exceeding the estimated deficit.