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17
REVENUE ACT, 1903.
In 1890 Parliament passed the Customs and Inland Revenue
Act (33 Vict., Cap. 8), in which (Section 26, 2) they granted exemption
from inhabited house duty for houses used solely for providing
separate dwellings at rents not exceeding 7s. 6d. a week for each
dwelling, provided that a certificate is produced from the Medical
Officer of Health for the district in which the house is situated, to the
effect that the house is so constructed as to afford suitable accommodation
for each of the families or persons inhabiting it, with due
provision for their sanitary requirements. The Medical Officer of
Health must examine such premises on request, for the purpose of
ascertaining whether such certificate can properly be given. In 1891
Parliament extended the benefits of the Act, and in 1903 the provisions
were again extended and embodied in a new Section (Revenue
Act, 1903 (Section 11), the previous enactments being repealed except
with regard to the mode of obtaining the certificate. The exact words
of the Section are:—
II. (i.) Where a house, so far as it is used as a dwelling house
is used for the sole purpose of providing separate dwellings:—
(a) The value of any dwelling in the house which is of
an annual value below twenty pounds shall be excluded
from the annual value of the house for the purposes of
inhabited house duty; and
(b) The rate of inhabited house duty, in respect of any
dwelling in the house of an annual value of twenty pounds,
but not exceeding forty pounds, shall be reduced to three
pence; and
(c) The rate of inhabited house duty, in respect of any
dwelling in the house of an annual rate exceeding forty
pounds, but not exceeding sixty pounds, shall be reduced to
sixpence.
The applications made undsr this Act during the year were in
respect to 4 houses in Trundley's Road relating to 8 tenements;
as suitable sanitary accommodation was provided, the certificates
were granted.
COMMON LODGING HOUSE ACTS, i85i & 1853.
The Secretary of State, by a Provisional Order which came into
operation on the 1st November, 1894, transferred to the London
County Council the powers of the Commissioner of Metropolitan
Police in respect of Common Lodging-houses.
The following is a list of Common Lodging-houses registered
in this district, providing accommodation for 437 persons; in addition
to which there is Carrington House, Brookmill Road, which provides
for 802 lodgers.
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