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15
CUSTOMS AND INLAND REVENUE ACT, 1890.
(54 Vict., ch. 8). Section 26 (2).
Previous to the passing of this act, a Treasury Minute had
conceded to certain owners of property that which is contained
in the section I have named. It is certainly remarkable that,
until it became law, nothing was known amongst Local Vestries or
District Boards of this provision concerning a matter which
imposes much responsibility and great labour upon Medical
Officers of Health. The secftion mentioned was brought to your
notice as well as to mine by a letter, dated 19th September, 1890,
and signed by the secretary of the Local Government Board.
It recites : —
"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
"by persons paying such rents, is to be discharged by the
"commisioners acting in the execution of the acts relating to the
"inhabited house duties, providing 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 for Health for the district in which the house is
"situate or from some other medical practioner 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 where the authority by