View report page

49
Paving of Yards and Open Spaces.
Management of Mortuary.
Drainage of Buildings.
Regulations are in force with respect to:—
Dairies, Cowsheds and Milkshops.
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 Artizans' 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.