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and sanitary conveniences provided are—scullery and copper, open balcony,
coal-bin and dust-bin, and w.c. Electric light is laid on and cupboards
are provided. The dwellings are through ventilated, and there is 110 possible
air communication between one dwelling and another, or between a w.c and
a dwelling. The large courtyard contains a covered playing place for children,
and the vista through the gateway towards the trees of Goldington Crescent
with the granite fountain in the centre is particularly pleasing.
Revenue Act, 1903.— Under the Act 48 Geo. III., c. 55—Schedule B.—
Rules for charging Duties payable on Inhabited Dwelling Houses, Rule VI.
provides that:—
"Where any house shall be let in different storeys, tenements,
lodgings, or landings, and shall be inhabited by two or more persons or
families, the same shall nevertheless be subject to, and shall in like
manner be charged to, the said duties as if such house or tenement was
inhabited by one person or family only, and the landlord or owner shall
be deemed the occupier of such dwelling house, and shall be charged to
the said duties; provided that where the landlord shall not reside within
the limits of the collector, or the same shall remain unpaid by such
landlord for twenty days after the same is due, the duties so charged may
be levied on the occupier or occupiers respectively, and such payments
shall be deducted and allowed out of the next payment 011 account of
rent."
The Revenue Act, 1903 (3 Edw. VII., c. 56) provides further by Section
11, as follows:—
"11.— (1) Where a house, so far as it is used as a dwelling house, is
used for the sole purpose of providing separate dwellings:—
(а) The value of any dwelling in the house which is of an annual value
below £20 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 threepence; and
(c) The rate of inhabited house duty in respect of any dwelling in the
house of an annual value exceeding forty pounds but not exceeding
sixty pounds shall be reduced to sixpence.
(2) The provisions of this section as respects dwellings of an annual
value not exceeding forty pounds shall not take effect with regard to any
such dwelling unless such a certificate as to accommodation and sanitary
condition is produced to the General Commissioners as defined by section
5 of the Taxes Management Act, 1880, as is memioned in sub-section (2)
of section 26 of the Customs and Inland Revenue Act, 1890, and the
provisions of that sub-section as to the certificate shall apply for the
purpose."
The Customs and Inland Revenue Act, 1890 (53 Vict., ch. 8), section
(26) 2, provides that the assessment to inhabited house duty of any house