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46
The Revenue Act of 1903
In 1890 the Customs and Inland Revenue Act granted
exemption from Inhabited House Duty to all houses used
solely for providing separate dwellings at rents not exceeding
7s. 6d. per week for each dwelling, if the Medical Officer of
Health certified that the premises afforded 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
which is of an annual value of below £20 shall be 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.
Bakehouses.
During the year the whole of the Rakehouses of the
District were inspected on two occasions. There are at present
in the District 3 Underground Rakehouses. and as these had
to be certified by the Sanitary Authority as suitable in regard
to construction, light, ventilation, and all other respects, at
the commencement of this year, they received special attention.
The minimum requirements for the Council's Certificate
included provisions against the entry of ground air and
moisture, and provision for ventilation, light and cleanliness