110 
This rule has not been followed for the last two years (1929 and 
1930) and a 40 per cent. supplement allowed (as in 1928) though on 
the basis mentioned above the grant would have been less. 
POOR RELIEF 
Poor relief in lceland is regulated by the Poor law of 1927, under 
which those who, by reason of poverty, illness, lack of employment 
or other causes,” are incapable of providing for themselves and de- 
pendants (medical treatment and nursing in sickness included) must be 
relieved by the respective parishes, either in their own homes (out- 
door relief), or lodged in good private homes, charitable institutions 
(indoor relief), or hospitals, if considered necessarv by a doctor. Work- 
houses or poor-houses for the purpose of receiving the ablebodied 
poor have not yet been built in this country. 
Those who receive parochial relief are under the authority of the 
parish (town) councils (poor law boards), and must, if capable of 
work, perform such tasks as are assigned to them. Nor are they al- 
together independent in the choice of home or abode. Those who have 
received poor relief are liable to repay it to the parish, just as any 
other debt, if they can, and those who are indebted for poor relief 
lose the right of voting at parliamentary elections; and in case they have 
come on the parish through laziness or carelessness, they are also 
deprived of the right of voting at local elections. On the other hand, 
some kinds of poor relief are not recoverable, and do not therefore 
involve any civil disabilities; these are, e. g. State grants, made under 
special circumstances, to pay the expenses for the care of sick persons 
in hospitals. When a poor law board have afforded a relief to an 
applicant, they shall, within three months, have decided that this relief 
is not recoverable, if they find that the applicant deserves it because of 
his high age, the largeness of the family he has to provide for, his 
own ill health or that of his dependants, or for other reasons. Si- 
milarly, a person, who for two years has not been dependent on poor 
law for maintenance, may be excused from repaying the relief he 
has already received. Relief granted to persons of sixty vears and 
over shall not be looked upon as poor relief. 
Poor relief rests with towns and parishes, while the expenses of 
hospital treatment are partly defrayed by the State. During 1926 poor 
relief expenses met by towns and parishes amounted to 1100 thousand 
(see p. 48', whereas the contribution made by the State (excluding the 
budget for tuberculosis, see p. 115) did not exceed 68 thousand krénur.