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78
CUSTOMS AND INLAND REVENUE ACT, 1903.—By
the Customs and Inland Revenue Act of 1890, every house used
solely for providing separate dwellings at rentals not exceeding
7s. 6d. per week for each dwelling obtained exemption from
Inhabited House Duty provided a certificate was obtained from
the Medical Officer of Health of the district that the dwelling
houses were suitable and that due provision was made for their
sanitary requirements. The Act of 1903 extends the provisions
of the former Act as follows :—
Houses used for the sole purpose of providing
separate dwellings at rentals below £20 per
annum are exempt from Inhabited House
Duty.
Over £20 and not exceeding £40, the duty is
reduced to threepence.
Over £40 and not exceeding £60, reduced to sixpence
in the pound.
These provisions shall not take effect with regard to any
such dwelling house of an annual value not exceeding £40
unless a certificate from the Medical Officer of Health as to
accommodation and sanitary condition is obtained. (See
page 95).
HOUSING OF THE WORKING CLASSES.—During the
year under review, representations were made by your Medical
Officer of Health in respect of the following premises :—
Nos. 1 & 2, Hollis Cottages.—Premises certified unfit
for habitation, January 20th. The premises were foul, damp
and dilapidated, and beyond repair. Permanently closed
by owner.
Hope Yard.—Six cottages, certified on February 27th
as unfit for habitation, owing to foul, damp and dilapidated