circumstances will permit to the existing statutory law respecting valuation lists, as regards notices, rights to inspect and take extracts, the hearing of objections, and otherwise.
(3.) The Local Government Board may by order make regulations for the purpose of this section, and also generally for carrying into effect this Act, and those regulations shall be laid before both Houses of Parliament, and if neither House of Parliament within ten days passes a resolution adverse to the said order, they shall be binding in law until varied in the same manner, shall have effect as if they were enacted in this Act, and shall amongst other matters provide —
(a) for fixing, with the concurrence of the Treasury, for the purpose of the division in the statements of agricultural land irem buildings or other hereditaments, the minimum gross estimated rental and rateable value of the buildings or other hereditaments;
(b) for giving effect to a notice of objection or appeal by the surveyor of taxes unless it is proved that such notice is unfair or incorrect;
(c) for the temporary adoption by the county council or any other council, of the division in the return between the total rateable value of agricultural land and that of buildings and other hereditaments;
(d) for the alteration of the valuation list in accordance with the statements as finally settled and sending copies of the returns to spending authorities and for applying and adapting any statutory form or procedure respecting the valuation list or poor rate; and
(e) for adapting this Act to cases where there is no valuation list, or where a sum is raised by rate from an area not a parish.
(4.) The regulations may also provide fines for the breach thereof not exceeding forty shillings, or in case of any continuing offence not exceeding forty shillings a day during the continuance of the offence, and any such fine may be recovered as a crown debt or to an amount not exceeding one hundred pounds before a court of summary jurisdiction.
As to spending authorities7.—(1.) Where the spending authority are a school board for school district which is a parish, or the surveyors of highways, the amount which otherwise would be payable under this Act to the spending authority may be paid to the guardians of the poor law union in which the parish is situate, and, if so paid, shall be paid or credited by them to the spending authority.
(2.) Every sum paid under this Act out of the Local Taxation Account to any spending authority in respect of any rate, shall, for the purpose of its application, of account, and of audit, be deemed to have been raised by the said rate.
(3.) For the purposes of section ninety-seven of the Elementary Education Act 187033 & 34 Vict c.75, any amount paid or credited under this Act out of the local taxation account to a school board shall be deemed to have been actually paid by the rating authority, and the amount which would have been raised or been produced by a rate of