The Queen (at the prosecution of John G. R Porter) v The Guardians of The Omagh Union Same v Pelly

• Jurisdiction: Ireland
• Judgment Date: 31 July 1890
• Date: 31 July 1890
• Court: Queen's Bench Division (Ireland)

Q. B. Div.

Before HOLMES and GIBSON, JJ.

THE QUEEN (AT THE PROSECUTION OF JOHN G. R. PORTER)

and

THE GUARDIANS OF THE OMAGH UNION

SAME

and

PELLY.

Tawney's CaseENR 2 Ld. Raym. 1009.

The King v. Wavell and OthersENR 1 Doug. 115.

The King v. Chapel Wardens of HaworthENR 12 East. 556.

Farlar v. Chesterton 2 Moore's P. C. . 330.

The King v. Justices of Flintshire 5 B.& Ald. 761.

Woods v. ReedENR 2 M. & W. 777.

The Queen (M'Evoy) v. Corporation of DublinUNK 2 L. R. Ir. 371.

The Queen (Jephson) v. The Justice of the Co. of RoscommonUNK 12 L. R. Ir. 331.

M'Master v. Guardians of Banbridge UnionUNK 4 Ir. C. L. R. 394.

The King v. KingUNK 2 Term Rep. 234.

Rex v. Inhabitants of UttoxeterENR 2 Strange, 932.

The King v. James AtkinsUNK 4 Term Rep.12.

The Attorney-General v. Barrett Ir. R. 3Eq. 392.

Murphy v. Guardians of Belmullet UnionUNK 22 L. R. Ir. 215.

Harrison v. Stickney 2 H. L. Cas. 108.

Gen. v. Barrett Ir. R. 3 Eq. 392.

Harrison v. Stickney 2 H. L. Cas. 108.

Murphy v. Belmullet UnionUNK 22 L. R. Ir. 215.

Attorney-General v. Barrett Ir. R. 3 Eq. 392.

Poor — guardians — Erroneous application of moneys received by them as sanitary authority — Accounts — Auditor's certificate of correctness — Rectifying mistake — Retrospective rate.

VOL. XXVI.] Q. B. & EX. DIVISIONS. 619 The order should be discharged, inasmuch as this pension is Q. B. Div. not assignable, nor chargeable with the defendant's debts or other 1890. liabilities : 32 & 33 Viet. c. 79, s. 7. The point is decided by BRENAN v. Lucas v. Harris (1) upon an analogous section of the Army Act, MORRISSEY. 1881 (44 & 45 Vict. c. 58, sect. 141), also by the case of Gathercole v. Smith (2). The defendant is entitled to his costs of the present application : Waldron v. Croghan (3). THE COURT discharged the conditional order, with £3 3s. costs to be paid to the defendant. Solicitor for the plaintiff : Daniel O'Connell. Solicitor for the defendant : I. F. Williams. THE Q UEEN (AT THE PROSECUTION OF JOHN .G. R. PORTER) Q. B. Div. v. THE GUARDIANS OF THE OMAGH UNION (4). 1890. July 30, 31. SAME v. PELLY. Poor-law guardians-Erroneous application of moneys received by them as sanitary authority-Accounts-Auditor's certificate of correctness-RectiÂfying mistake-Retrospective rate. Poor-law guardians, being also the authority of a rural sanitary district, for some years erroneously applied the income arising from waterworks to the general purposes of poor-law relief, and their accounts during this period were certified as correct by the Local Government Board auditor : Held, that, upon a subsequent audit, these accounts might be reopened and corrected, and that a valid rate might be struck to meet the consequent debit certified in the poor-law accounts at the last-mentioned audit. MOTION to make absolute conditional orders of the 15th May, 1890, for writs of certiorari to quash all and singular orders and resolutions of the said guardians made on or about the 8th March, 1890, to the effect and in the words hereinafter recited, making, or (1) 18 Q. B. Div. 127. (4) Before Hums and GIBSON, (2) 17 Ch. Div. 1. JJ. (3) 7 L. R. Ir. 320. Vor,. XXVI. 27, 620 LAW REPORTS (IRELAND). [L. R. I. Q. B. Div. purporting to make, a 'special rate on the property situate in the 1890. electoral' division of Omagh, in the above-named union, rateable THE QUEEN under the provisions of the Acts for the Relief of Destitute Poor in v. GUARDIANS, Ireland, viz. :-" A special rate of two shillings in the pound to OMAGH be devoted towards paying off portion of the debt ascertained to UNION. be due by the said electoral division of Omagh," on the grounds that said special rate is illegal and ultra vires ; and also the certifiÂcates of Mr. Pelly, Local Government Board Auditor, dated the 31st January, 1890, on the audit of the accounts of the said guardians. The facts, as appeared from an affidavit filed by the relator, were as follows : In the year 1877 the Omagh Waterworks Scheme was originated, for which a loan was obtained from the Board of Works in Ireland,' sanctioned by the Local Government Board under the provisions of the Act 39 & 40 Viet. c. clv. The said loan was to be repaid by instalments extending over a period of thirty years, with interest at the rate of three and a-half per cent. per annum on the balance. A water-rate was struck to meet said instalments and interest, said rate to be levied off a contributory area mapped out of the electoral division of Omagh, comprising the town of Omagh and the seven adjoining townlands, the gross annual value of said area being about £10,000. The gross annual value of said electoral division of Omagh was about £11,500. The loan obtained was £12,115, but a further sum of £2000 was required for the scheme, which further sum remained a debt on said contributory area, which debt was yearly augmented by the working expenses and maintenance of the water supply. In the year 1882 two new sources of income towards the water scheme arose, namely, a Government grant from the military barracks, and meter rents from public buildings. These last-mentioned sources of income were properly applicable to the water scheme liabilities as aforesaid ; but by error they were placed by the union authorities, who were also the Waterworks Board to the credit of the general account of the union, and treated as rates for the maintenance of the poor, and so approÂpriated. THE QUEEN...