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And with respect to the appeal to be made against any rate, be it enacted as follows:
If any person think himself aggrieved by any rate, on the ground of inequality, unfairness, or incorrectness in the valuation of any rateable property included therein, or in the amount assessed thereon, he may, at any time within one month after such rate is made, appeal to the justices at any special sessions . . . F1 or in Ireland may appeal to the justices of the petty sessions of the district, or to the justices acting for the district, within which the rateable property is situated; . . . F1
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If any person think himself aggrieved by any rate made under the authority of this or the special Act, or by any matters included in or omitted from the same, he may, at any time within one month after the same is made, give notice of his intention to appeal to [F2the Crown Court] . . . F3
No order of the said justices shall be of any force pending any appeal touching the same subject matter to [F5the Crown Court] having jurisdiction to try such appeal, or in opposition to the order of any such court on such appeal.
The said justices and [F6the Crown Court] respectively shall in any such appeal as aforesaid have the same powers of amending or quashing the rate in respect of which the appeal is made as are by law vested in [F6the Crown Court] for amending or quashing the rates for the relief of the poor within their jurisdiction upon appeals against such rates, . . . F7: Provided always, that if the said justices or court shall quash the rate in respect of which the appeal is made, then, notwithstanding the quashing of such rate, all sums of money charged by such rate on any person charged by such rate may, if the justices or court so order, be levied by such means and in the same manner as if no appeal had been made against such rate; and the money which any person charged on such rate pays, or which is recovered from him, shall be taken as a payment on account of the next effective rate made on him for the same purposes for which the rate so quashed was made.
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