View report page

106
CUSTOMS AND INLAND REVENUE ACTS.
Section 27, sub-section 2, of the Customs and Inland
Revenue Act, 1890, (53 & 54 Vic., cap. 8) concerns Medical
Officers of Health, and is the only section in this short Act
of 16 pages which does. The sub-section enables Medical
Officers of Health to give to owners of Artisans' Dwellings
situated within their districts certificates entitling to an
exemption or reduction of the Inhabited House Duty,
provided such dwellings are so constructed as to afford
suitable accommodation for each of the families or persons
inhabiting the same, and provided that due provision is
made for their sanitary requirements. The separate
dwellings must be used by persons paying rents not
exceeding an annual value of £20, or £40 (as amended by
section 4 of the Customs# and Inland Revenue Act, 1891
54 & 55 Vic., cap. 25) or, in other words, practically not
exceeding 7/6 or 15/- (exclusive of rates) per week. A
premium is thus put upon perfectly sanitary houses for
Artisans' Dwellings, and the intention of the Act appears
to be that such exempted dwellings shall be absolutely
up-to-date as to sanitary requirements, whether as regards
construction of drainage or otherwise, and it is, consequently,
the rule (in Lambeth Parish, at least) to attain a
very high standard in connection therewith. The minimutn
requirements insisted upon are as follows :—
1. As to accommodation and construction—suitable
cubic capacity, floor and window space, ventilation,
lighting, freedom from damp, and properly paved
yards and areas ;
2. As to drainage—proper man-holes, interceptors,
access pipes, anti-syphonage pipes, undertrapping
of waste-pipes, water-tight drains,