CORK HARBOUR ACT, 1933

AN ACT TO AMEND THE POWERS OF THE CORK HARBOUR COMMISSIONERS WITH RESPECT TO RATES, DUES AND CHARGES AND TO PROVIDE FOR THE BETTER AND MORE CONVENIENT KEEPING AND AUDIT OF THE ACCOUNTS OF THE SAID COMMISSIONERS. [30th March, 1933.]

Preamble.

WHEREAS by the Cork Harbour Acts, 1820 to 1917, powers have been conferred on the Cork Harbour Commissioners for the maintenance, improvement and conservancy of the port harbour and river of Cork;

AND WHEREAS by section 54 of the Cork Harbour Act, 1820, and section 6 of the Cork Harbour Amendment Act, 1866, the Cork Harbour Commissioners were authorised to establish and impose such rates and duties to be paid upon the exporting and importing from and to the port of Cork of any goods, wares, merchandizes or commodities (coal excepted) as the Commissioner should think fit, such rates and duties not to exceed the sum of threepence on every two shillings of the freight of such goods, wares merchandizes or commodities;

AND WHEREAS by section 6 of the Cork Harbour Act, 1883, the Cork Harbour Commissioners were authorised to demand, receive and take a rate or due not exceeding threepence per ton upon every ton of coal or culm imported in any vessel or unshipped within the port;

AND WHEREAS by the Cork Harbour Acts, 1820 to 1917, various other powers were conferred upon the Cork Harbour Commissioners of imposing, levying and receiving rates, charges, tolls, dues, rents and other money and receipts;

AND WHEREAS by section 29 of the Cork Harbour Act, 1877, provision was made for the audit of the accounts of the Cork Harbour Commissioners;

AND WHEREAS it is expedient that such provision should be made as is contained in this Act for the revision by the Minister for Industry and Commerce of the rates, charges, tolls, dues, rents and other money and receipts authorised by the Cork Harbour Acts, 1820 to 1917, and this Act to be imposed, levied and received by the Cork Harbour Commissioners;

AND WHEREAS it is expedient that the Cork Harbour Commissioners should be authorised to charge rates in respect of goods as provided by this Act in lieu of the authorisation to charge such rates under the said section 54 of the Cork Harbour Act, 1820, and the said section 6 of the Cork Harbour Act, 1883;

AND WHEREAS it is expedient that such provision should be made as is contained in this Act for the keeping and audit of the accounts of the Cork Harbour Commissioners;

AND WHEREAS the purposes of this Act cannot be effected without the authority of the Oireachtas;

AND WHEREAS in relation to the promotion of the Bill for this Act the Cork Harbour Commissioners have complied with the provisions of section 57 of the Cork Harbour Act, 1903;

BE IT THEREFORE ENACTED BY THE OIREACHTAS OF SAORSTÁT EIREANN AS FOLLOWS:—

1 Interpretation.

1.—In this Act—

the expression “the Minister” means the Minister for Industry and Commerce;

the expression “the Commissioners” means the Cork Harbour Commissioners;

the expression “the port” means the port harbour and river of Cork within the present limits thereof and the quays, piers and landing places therein and includes all places within the jurisdiction of the Commissioners;

the expression “the Act of 1820” means the Cork Harbour Act, 1820;

the expression “the Act of 1866” means the Cork Harbour Amendment Act, 1866;

the expression “the Act of 1877” means the Cork Harbour Act, 1877;

the expression “the Act of 1883” means the Cork Harbour Act, 1883;

the expression “the Order of 1889” means the Cork Harbour Order, 1889;

the expression “the harbour revenue” means and includes the rates, charges, tolls, dues, rents and other money and receipts which may be taken and received by way of revenue from or in respect of the port under the Cork Harbour Acts, 1820 to 1917, and this Act.

2 Revision of rates.

2.—(1) If at any time it appears to the Minister—

• (a) from an application made to him in writing by the Commissioners; or

• (b) from representation made to him in writing by any representative body of traders or any firm or person who, in the opinion of the Minister, is a proper person for the purpose; or

• (c) for any other reason—

that in the circumstances then existing all or any of the rates should be revised, modified, altered or omitted or that further rates should be authorised the Minister may, subject to the provisions of this section, notwithstanding any statutory or other limitation existing, if he thinks fit, at any time make an order, subject to any conditions that he may think fit and impose thereby, revising, modifying, altering or omitting all or any of such rates as aforesaid or the basis on which such rates are levied or extending the Commissioners' charging powers by the addition thereto of further rates and may fix the date as from which such order shall take effect and thenceforth such order shall be observed until the same expires or is revoked or modified by a further order of the Minister made in pursuance of this section.

• (2) No order shall be made under this section until

• (a) the Commissioners have caused public notice to be given (which notice shall be given by the Commissioners on being required by the Minister so to do) in such form and manner as the Minister may direct of the proposal to make the order, and

• (b) the Minister has considered any representations which may be made to him in consequence of such notice.

• (3) For the purposes of this section the word “rates” means and includes the rates, charges, tolls, dues, rents and other money and receipts which may be taken or received by way of income from or in respect of the port under the Cork Harbour Acts, 1820 to 1917, and this Act.

3 Rates on goods.

3.—On and from the commencement of this Act section 54 of the Act of 1820 and section 6 of the Act of 1866 and section 6 of the Act of 1883 (save in so far as it repeals section 24 of the Act of 1877) are hereby repealed and the rates, duties or dues thereby authorised to be levied shall cease and in lieu thereof the Commissioners may, subject to the provisions of this Act, levy, demand and take in respect of the goods specified in the schedule to this Act which shall be shipped, transshipped or unshipped within the port sums not exceeding the several rates specified in the said schedule and as to all goods not specified therein the Commissioners may, subject as aforesaid, levy, demand and take a rate equal to the rate for the time being payable in respect of goods which are in the opinion of the Commissioners of a similar nature package and quality and every such rate shall be payable by the owner or consignee of such goods to the Commissioners or to such person or persons as they shall appoint to collect and receive such rate:

Provided that nothing in this section contained shall prejudice or affect the powers of the Commissioners to levy, collect or recover any rates dues or sums of money leviable or due at the commencement of this Act, but the same may be levied, collected and recovered in the same manner and subject to the same conditions as if this Act had not been passed.

4 Application of existing provisions.

4.—The several provisions and powers of the Cork Harbour Acts, 1820 to 1917, save in so far as the same are repealed by or are inconsistent with this Act, in respect of rates, charges, tolls, dues, rents and other money and receipts which may be taken or recovered by way of income by the Commissioners shall respectively extend and apply to the rates, charges, tolls, dues, rents and other money and receipts authorised by or under this Act to be taken or recovered by the Commissioners.

5 Accounts.

5.—(1) The Commissioners shall prepare accounts in such form and including such particulars as the Minister may from time to time direct, and shall prepare accounts to cover the period from the 31st day of July next before the passing of this Act to the 31st day of December next ensuing and thenceforward in respect of each year ending on the 31st day of December.

• (2) The accounts when so prepared as aforesaid shall be open to the inspection of the public at all reasonable hours on payment of a sum of one shilling for every such inspection.

• (3) The Commissioners shall within three months after the 31st day of December in each year or within twenty-one days next after the completion of the audit of accounts whichever may be the longer period send to the Minister two copies of the audited accounts to be kept under this section.

• (4) If and whenever the Commissioners fail to send two copies of the audited accounts to the Minister within the period specified in that behalf in this section they shall be liable for every week or part of a week in which after the period aforesaid they so fail to a penalty not exceeding twenty pounds, recoverable in a Court of summary jurisdiction.

• (5) Section 17 of the Order of 1889 is hereby repealed.

6 Appointment of auditor.

6.—(1) The Minister may by order appoint a fit and proper person (in this Act referred to as the auditor) to examine and audit the accounts of the Commissioners and may by such order fix the amount of the payments to be made by the Commissioners by way of salary and expenses (if any) to the auditor.

• (2) The amount of the payments so fixed as aforesaid shall be paid by the Commissioners to the auditor out of the harbour revenue as part of the expense of the maintenance of the undertaking.

• (3) The Minister may by order remove the auditor from office, and shall by the same or any subsequent order unless the appointment of an auditor appears to him for any special reason to be unnecessary appoint a fit and proper person to be the auditor in lieu and stead of the auditor so removed.

• (4) Section 29 of the Act of 1877 is hereby repealed.

7 Audit of accounts.

7.—(1) It shall be the duty of the secretary to the Commissioners on any examination and audit of accounts to attend before the auditor at the appointed time and place and there to produce and give to the auditor all his books of accounts, vouchers, receipts, and other documents and all such information in his possession as shall be required by the auditor, and it shall also be the duty of every Commissioner and every officer and servant (other than the secretary) of the Commissioners, if required by the auditor so to do, to attend before the auditor at the time and place appointed for the examination and audit, and there to produce and give to the auditor all such documents and information in their possession, respectively, as shall be required by the auditor.

• (2) It shall be the duty of the auditor on any examination and audit under this section to examine into the accounts of the Commissioners, and to disallow and strike out of such accounts all payments, charges and allowances made by any person and charged on the funds of the Commissioners which are in his opinion contrary to law and to surcharge the same upon the person making or authorising the payment, charge or allowance so disallowed and struck out, and thereupon to certify the same to be due from such person.

• (3) The auditor shall on application made to him in writing within ten days after the completion of any examination and audit made by him under this section by any person aggrieved by any disallowance or surcharge made by him on such examination and audit state in writing his reasons for such disallowance or surcharge and furnish forthwith a copy of such statement to such aggrieved person.

• (4) Any person aggrieved by any disallowance or surcharge may within twenty-one days after the completion of the audit if a statement of the auditor's reasons for such disallowance or surcharge has not been applied for within ten days after the completion of the audit or within fourteen days from the furnishing of the statement of such reasons if such statement has been applied for within the time aforesaid either—

• (a) upon notice in writing to the auditor of his intention in that behalf appeal in writing to the Minister who shall deal with the matter (including, but subject to the provisions of this section, the costs of appeal) as justice may require, and if the Minister find that any disallowance or surcharge was lawfully made but that the subject matter thereof was incurred under such circumstances as to make it fair and equitable that the disallowance or surcharge should be remitted, he may direct that the same shall be remitted either in whole or in part, and the decision of the Minister on any such appeal shall be final and shall not be subject to appeal to or review by any court, or

• (b) in lieu of such appeal to the Minister upon notice in writing to the auditor of his intention in that behalf apply to the High Court for a writ of certiorari to remove into the said Court the said allowance, disallowance, or surcharge in such manner as may be provided by rules of court, and on the removal of such allowance, disallowance, or surcharge, the Court shall make such order thereon (including, but subject to the provisions of this section, an order as to costs) as justice may require.

• (5) On any proceedings under the foregoing sub-section the Minister or the High Court as the case may be may, if it appears to such Minister or Court that the decision of the auditor was correct, direct that the costs of the auditor be paid by the person appealing or prosecuting such writ of certiorari as the case may be, or if it appears to such Minister or the High Court that the decision of the auditor was erroneous direct that the costs of the person appealing or prosecuting of such writ of certiorari as the case may be, be paid out of the harbour revenue, but in no case shall any order for payment of the costs of the person appealing or prosecuting such writ of certiorari be made against the auditor.

• (6) Any costs (including costs between solicitor and client) incurred by the auditor in relation to any proceedings on any appeal or writ of certiorari under this section and which have not been recovered by the auditor from the person appealing or prosecuting such writ of certiorari shall be paid to the auditor out of the harbour revenue.

• (7) Any sum certified by the auditor under this section to be due by any person shall (subject to any reversal, cancellation or variation of the certificate by the Minister or the High Court) be paid by such person to the auditor within twenty-one days after the completion of the audit, or, in case an application has been made for a statement of the auditor's reasons for such allowance, disallowance, or surcharge, within fourteen days from the date of the delivery of such statement, or, in case an appeal has been made to such Minister or proceedings have been taken by way of certiorari, within fourteen days from the date of the decision on such appeal or proceedings, and every allowance made by the auditor, which has been disallowed by such Minister or Court, shall be a sum due from the person making or authorising the payment which was the subject of such allowance, and shall be paid to the auditor within fourteen days from the date of the decision of such Minister or Court, and any sum payable under this sub-section to the auditor, may, if not so paid in accordance with this sub-section, be recovered as a civil debt by the auditor by action or other proceeding in any court of competent jurisdiction, and every sum paid to or recovered by the auditor under this sub-section shall, when received by him, be applied by him in the manner directed by the Minister and any costs and expenses by the auditor in proceedings for the recovery of any such sum which are not recovered by the auditor from the defendant in any such proceedings shall be paid to the auditor out of the harbour revenue.

• (8) Every person who being required by or in pursuance of this section to attend before the auditor or to produce any document or give any information to the auditor fails or refuses so to do shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding ten pounds or at the discretion of the court to imprisonment for a term not exceeding one month.

• (9) Every person required by or in pursuance of this section to produce any document or to give any information to the auditor shall if so required by the auditor verify on oath (which oath the auditor is hereby authorised to administer) any document produced or statement made by him to the auditor and any person who shall upon examination upon oath by or before an auditor under this section wilfully give false evidence shall be guilty of perjury, and shall be punishable accordingly.

8 Costs of Act.

8.—All costs, charges and expenses of and incident to the preparing for obtaining and passing of this Act or otherwise in relation thereto shall be paid by the Commissioners out of any funds or moneys belonging to them.

9 Short title.

9.—This Act may be cited for all purposes as the Cork Harbour Act, 1933, and the Cork Harbour Acts, 1820 to 1917, and this Act may be cited collectively as the Cork Harbour Acts, 1820 to 1933.

Schedule Referred to in the foregoing Act. Rates on Goods Chargeable on Gross Weight including Packages.