The 9th and 10th of Victoria, cap. 107, the Act framed by the Government to provide against the Famine, sure to result in Ireland from the Potato Blight of 1846, was passed through Parliament without opposition. It was entitled, An Act to Facilitate the Employment of the Labouring Poor for a limited period in distressed districts in Ireland; but it became commonly known as the Labour-rate Act. The principal provisions of that measure were:
1. On representation being made to the Lord Lieutenant of the existence of distress in any district, he was empowered to assemble an extraordinary presentment sessions for that district.
2. Such sessions were authorized to present for public works.
3. A schedule of the works presented for, was to be signed by the Chairman of the Sessions, and forwarded to the Lord Lieutenant for his sanction; it should also receive the approval of the Treasury.
4. On its being approved, the Treasury was to make advances for such works to the Board of Public Works in Ireland, and authorize them to be executed.
5. County surveyors were to assist in the execution of those public works.
6. The advances from the Treasury were to be repaid in half-yearly instalments; such instalments not to be less than four, or more than twenty; the tax by which they were to be repaid to be levied under grand jury presentments, according to the Poor Law valuation, and in the manner of the poor rate; the occupier paying the whole, but deducting from his landlord one-half the poundage rate of the rent to which he was liable—in short, as under the Poor Law, the occupier was to pay one-half, and the landlord the other. Thus, by this law, the whole expense of supplying food to the people during the remainder of the year 1846, and the entire year of 1847, was made a local charge, the Treasury lending the money at five per cent, per annum, which money was to be repaid at furthest in ten years. The repayments required by the previous act, under which operations ceased on the 15th of August, had to be made on the principle of the grand jury cess, which laid the whole burthen upon the occupier. The Labour-rate Act got rid of that evident hardship, and charged the landlord with half the rate for tenements or holdings over L4 a-year, and with the whole rate for holdings under that annual rent.