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112
CUSTOMS AND INLAND REVENUE ACT.
During the year 81 applications were made for certificates under
section 26 and 11 of the Customs and Inland Revenue Acts. The
following list shows the roads where the houses are situated, and the
number of houses in respect of which certificate was granted or
refused :—

It is no uncommon thing to find in recently-erected houses
bedrooms of such tiny dimensions as are represented by a floor area
of from 40 to 70 square feet. I have persistently refused to grant
certificates of exemption under the Customs and Inland Revenue Acts
for houses possessing rooms of such small size. They do not, in my
opinion, provide suitable accommodation for the families dwelling in
houses where such rooms have to be occupied. The task of refusing
these certificates, however, is a thankless one.
The houses are built in accordance, with the building bye-laws
of the Council, and the owners not unnaturally feel a grievance when
having complied with the Council's requirements, they find they
are precluded from the benefits under the Customs and Inland
Revenue Acts which would follow but for the withholding of the
exemption certificates.