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premises afford suitable accommodation for each of the persons
inhabiting them, and that due provision was made for their sanitary
requirements. This exemption was in order to encourage the erection
of Artisans' Dwellings on good lines, and it has proved a useful piece of
legislation.
The Revenue Act of 1903 extends the provisions of the former
Act, and now where a dwelling-house is used for the sole purpose
of providing separate dwellings (A) Any dwelling of the house
which is of an annual value of below £20 is exempt from Inhabited
House Duty; (B) The rate of Inhabited House Duty in dwellings of
an annual value of £20, but not exceeding £40, is reduced to 3d.; and
(C) The rate in respect of dwellings beyond an annual value of £40,
and not exceeding £60, is reduced to 6d.
THE EMPLOYMENT OF CHILDREN ACT, 1903.
This Act came into operation on January 1st of this year. It
provides that no children may be employed in work for wages under 11
years of age. Between the ages of 11 and 14 labour is allowed under
regulations. The statutory working time must come within the hours
of 6 a.m. and 9 p.m. No employment which is believed or proved to be
injurious may be carried on. Doubtless the Act is a very necessary one_
A large number of children are employed for profit in occupations not
under Home Office inspection while attending school for the full time
and their education and their health alike suffer. Some form of child
labour (as for instance the street trading by young girls) is degrading to
their morals.
THE CREMATION ACT, 1902.
This Act came into force on April 1st, 1903. The Act enables
Burial Authorities to establish crematoria, and it provides for the regulation
of the burning of human remains. The Secretary of State has,