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legally qualified medical practitioner having the qualification required
for office of medical officer of health of the district to make such
examinations and give such certificates as aforesaid.
" As respects Scotland the expression ' medical officer of health ' means a
medical officer within the meaning of the Public Health (Scotland)
Act, 1867."
By the Act of the following year, namely, the Customs and Inland Revenue
Act, 1891 (54 and 55 Vict., Ch. 25), it is further provided:—
"4.—(1.) Sub-section two of section twenty-six of the Customs and
Inland Revenue Act, 1890, is hereby amended by the substitution
of the words ' where the annual value of each dwelling shall not
amount to twenty pounds,' for the words for persons at rents not
exceeding for each dwelling the rate of seven shillings and sixpence
a week, and occupied only by persons paying such rents.'
" (2) In the case of any house, originally built, or adapted by additions
or alterations, and used, so far as the same is used as a dwellinghouse,
for the sole purpose of providing separate dwellings at an
annual value not exceeding forty pounds for each dwelling, the
Corumisioners acting in the execution of the Acts relating to
Inhabited House Duties shall, upon production of such a certificate
as is mentioned in the said sub-section, grant relief by confining the
assessment to the annual value of the house, exclusive of every
dwelling therein of an annual value below twenty pounds (if any),
and by reducing the rate of duty to threepence.
" (3) The provisions in the said sub section in relation to a certificate shall
apply to a certificate to be produced under this section."
After long and serious consideration, many interviews with experts and
interested persons, and several tentative efforts, I drew the following form of
certificate at the end of 1893. Since then it has been adopted, with or without
slight modification, by many medical officers of health.
Customs and Inland Revenue Acts, 53 and 54 Vict,., cap. 8, sec. 26 (2) and 54
und 55 Vict., cap 25, sec. 4, Inhabited House Duty.
i "
Certificate of Medical Officer of Health.
Having been furnished with evidence that the assessment of Inhabited
House Duty of the house described below will be wholly or partly discharged
by the Commissioners acting in the execution of the Acts relating to Inhabited
House Duties, provided that a Certificate of tho Medical Officer of Health be
produced, and having been requested to furnish the said Certificate. I hereby
certify that I have examined the house described below, and am of opinion
that the house is so constructed as to afford suitable accommodation for each