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100
CUSTOMS AND INLAND REVENUE ACTS.
These Acts were undoubtedly framed for the encouragement
of the erection of a particular class of property, namely tenement
dwellings. The Act of 1890 exempted houses structurally fitted,
in the opinion of the Medical Officer of Health, for occupation as
separate tenements, at an annual rental not exceeding £20, from
the liability to house duty, the Act of 1891 raising the amount to
£4o annual rental, for abatement of duty.
Many hundreds of tenements have been inspected and
certified since the Act came into force in January, 1891, and
many flats are now being built and converted in the Parish in
order to obtain exemption or abatement of the house duty. The
numbers inspected yearly from 1890, in which two hundred and
forty-three were inspected, and after the execution of necessary
works re-inspected and certified were for 1891, one hundred and
nineteen; for 1892, one hundred and sixty-five; for 1893, two
hundred and one; for 1894 and 1895, each ninety-one; during
1896, one hundred and twenty. During 1897 forty-three
applications were made and certificates given in twenty-seven
cases. In 1898, eighty-two certificates were granted after personal
inspection of the premises, including ten, which pending the
completion of alterations and improvements required to justify
the granting of certificates, were standing over from the previous
year,
During the year 1899 sixty-eight fresh applications were
received and certificates granted in all cases.
In granting the certificates, the following are briefly the
requirements which are noted :—
(1) That it be satisfactorily shewn that the house in question
comes within the Sections of the Acts. (2) That a definite
mimimum height and superficial area for living and sleeping rooms,
as defined by the London Building Act, 1894, exists. (3) That