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142
“CUSTOMS AND INLAND REVENUE
ACTS, 1890 AND 1891.”
The Act of 1890 provides that before
exemption from Inhabited House Duty can be
claimed, the premises shall be so constructed
as to afford suitable accommodation for each
of the families or persons inhabiting it, and
that due provision is made for their sanitary
requirements, of which the Medical Officer of
Health is to be the judge. The exemption
from duty is only allowed upon the production
of a formal certificate from the Medical
Officer of Health that he is satisfied with the
wholesomeness of the place.
The Act of 1891 prescribes that the annual
value of each separate dwelling within the
building shall be under £'20.
One application only was made to me for a
certificate under the above Act, which I did
not see my way to grant.