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74
"Local Government Board,
"Whitehall, S.W.,
"19th September, 1890.
"Sir,
"I am directed by the Local Government Board to draw your attention to
the provisions contained in section 26 (2) of the Customs and Inland Revenue
Act, 1890, with respect to the exemption of certain houses from inhabited house
duty.
"The section provides that the assessment to inhabited house duty of any
house originally built, or adapted by additions or alterations, and used for the
sole purpose of providing separate dwellings for persons, at rents not exceeding for
each dwelling the rate of seven shillings and sixpence a week, and occupied only
by persons paying such rents, is to be discharged by the Commissioners acting
in the execution of the Acts relating to the inhabited house duties, provided that
a certificate is produced to them to the effect that the house is so constructed
as to afford suitable accommodation for each of the families or persons inhabiting
it, and that due provision is made for their sanitary requirements. The certificate
is to be obtained from the Medical Officer of Health for the district in which the
house is situate, or from some other medical practitioner appointed as hereinafter
mentioned.
"The Act makes it the duty of the Medical Officer of Health of a district, on
request by the person who would be liable to pay the house duty on any house in
the district if the duty were not discharged by the Commissioners, to examine
the house for the purpose of ascertaining whether a certificate can properly be
given; and if the house is constructed so as to afford suitable accommodation
for each of the families or persons inhabiting it, and due provision is made for
their sanitary requirements, he must certify the same accordingly.
"The Act, however, provides that when the authority by whom the Medical
Officer of Health is appointed, are of opinion that the duties which would thus
devolve on him, could not be performed by him without interference with the
due performance of his ordinary duties, they may appoint some other legallyqualified
medical practitioner having the qualification required for the office of
Medical Officer of Health of the district, to make the examinations and give the
certificates above referred to.
"I am directed to add that the Act does not empower a Medical Officer of
Health to charge any fee for a certificate under it, nor is he entitled to any
remuneration for the discharge of the duties imposed on him by the Act, in
addition to the salary for the time being assigned to him as Medical Officer of
Health.
"I am, &c.,
(Signed) "HUGH OWEN,
"Secretary."