All expenses incurred by any local authority in carrying into effect the execution of this Act in Ireland, including the salary and expenses of any officer directed by them to act under this Act, shall be paid out of the local rate. The local rate shall for the purposes of this Act mean as follows; that is to say,
In the city of Dublin, the borough fund or borough rate;
In urban sanitary districts where the urban sanitary authority are the local authority, any fund, moneys, or rate applicable or leviable by such authority for any purposes of improvement within their district;
In harbours, any moneys, fund, or rate applicable or leviable by the harbour authority for any harbour purposes; and
In any place where the justices in petty sessions are the local authority, the poor rates :
And the local rate or any increase of the local rate may, notwithstanding any limitation in any Act, be levied for the purposes of this Act.
All expenses incurred in any petty sessions district which are by this Act payable out of poor rates shall be paid upon the written order of the local authority which shall have incurred the same by the treasurer of the poor law union, or the treasurers of the poor law unions within which such petty sessions district is situate, according to the terms of such order.
Where such petty sessions district is situate within two or more poor law unions, the local authority shall in making such order apportion the amount of such expenses fairly between such unions, according to the net annual value of the rateable property forming the parts of such petty sessions district situate within the same
All moneys by this Act made payable by the treasurer of any poor law union in respect of expenses incurred in any petty sessions district wholly or partly within such union by the local authority shall be paid by him out of the funds then lying in his hands to the credit of the guardians of such union, and such guardians shall in their account with the electoral divisions of such union, debit each electoral division wholly or partly within such petty sessions district with its proportion of the sum so paid by the treasurer according to the net annual value for the time being of the rateable property within such electoral division, and also within such petty sessions district.