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21
REVENUE ACT, 1903.
In 1890 Parliament passed the Customs and Inland Revenue
Act (33 Vict. Cap. 8), in which (Section 26, 2) they granted exemption
from inhabited house duty for houses used solely for providing
separate dwellings at rents not exceeding 7s. 6d. a week for each
dwelling, provided that a certificate is produced from the Medical
Officer of Health for the district in which the house is situated, to the
effect that the house is so constructed as to afford suitable accommodation
for each of the families or persons inhabiting it, with due provision
for their sanitary requirements. The Medical Officer of Health
must examine such premises on request for the purpose of ascertaining
whether such certificate can properly be given. In 1891 Parliament
extended the benefits of the Act, and in 1903 the provisions
were again extended and embodied in a new Section (Revenue Act,
1903, Section 11), the previous enactments being repealed except
with regard to the mode of obtaining the certificate. The exact words
of the Section are:—
II. (i.) Where a house, so far as it is used as a dwelling
house, is used for the sole purpose of providing separate
dwellings:—
(a) The value of any dwelling in the house which is of
an annual value below twenty pounds shall be excluded from
the annual value of the house for the purposes of inhabited
house duty; and
(b) The rate of inhabited house duty, in respect of any
dwelling in the house of an annual value of twenty pounds,
but not exceeding forty pounds, shall be reduced to threepence;
and
(c) The rate of inhabited house duty, in respect of any
dwelling in the house of an annual rate exceeding forty
pounds, but not exceeding sixty pounds, shall be reduced to
sixpence.
The only application made under this Act during the year was
with respect to six houses in Trundleys Road, containing twelve
tenements; as suitable sanitary requirements were wanting, the
certificates were refused.
COMMON LODGING-HOUSE ACTS, 1851 AND 1853.
The Secretary of State, by a Provisional Order which came into
operation on the 1st November, 1894, transferred to the London
County Council the powers of the Commissioner of Metropolitan
Police in respect of Common Lodging-houses.
The following is a list of the Common Lodging-houses registered
in this district, providing accommodation for 552 persons; in addition
to the above there is Carrington House, Brookmill Road, which provides
for 804 lodgers.