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the same shall not be liable to legacy duty or
succession duty.
The term 'accountable officer' means any
chamberlain, treasure^, bursar, receiver,
secretary, or other officer, trustee, or member
of a body corporate or unincorporate by whom
the annual income or profits of property in
respect whereof duty is chargeable under this
Act shall be received, or in whose possession
or under whose control the same shall be.
(76. § 12.)
The duty to be under the care of the Commis-
sioners of Inland Kevenue. (76. § 13.)
The duty to be a first charge on property, and
the parties accountable for the duty are the
body corporate or unincorporate and every
accountable officer. (lb. § 12.)
(1.) Every body corporate or unincorporate
chargeable with the duty hereby imposed
shall, on or before the 1st day of December
18S5, and on or before the 1st day of October
in every subsequent year, deliver or cause to
be delivered to the commissioners or their
officers a full and true account of all property
in respect whereof any such duty shall be
payable, and of the gross annual value,
income, or profits thereof accrued to the same
body in the year ended on the preceding 5th
day of April, and of all deductions claimed in
respect thereof, whether by relation to any
of the beforementioned exemptions from such
duty or as necessary outgoings.
(2.) The account shall be made in such form,
and shall contain all such particulars as the
commissioners shall, by any general or
special notice, require, or as shall be necessary
or proper, for enabling them fully and cor-
rectly to ascertain the duty due ; and every
accountable officer hereinbefore made answer-
able for payment of duty in respect of any
property chargeable under this Act shall be
answerable also for the delivery to the com-
missioners of such full and true account as
aforesaid of and relating to such property.
(lb. § 15.)
Persons answerable may retain moneys for pay-
ment of duty. (76. § 16.)
The commissioners may assess duty according
to accounts rendered, or may obtain other
accounts. (76. § 17.)
In the case of any proceeding in any Court for
the administration of any property chargeable
with duty under this Act, such Court shall
provide out of any such property in its pos-
session or control for the payment of the duty
to the commissioners. (lb. § 20.)
[Acts 14 and 15 Vict. c. 36 ; 53 Vict
(1.) On every inhabited dwelling-house of the
annual value of £20 or upwards, occupied as
a farm-house by a tenant or farm servant, or
any shop or warehouse, being part of a dwell-
ing-house, where goods are exposed for sale
Bent or annual value,
(2.) On other houses: —
Kent or annual value,
. £20
exceeding £40
;; „ £60
Where any dwelling-house chargeable to the
second class of duties is occupied by a person
for the main purpose of letting furnished
lodgings as a means of livelihood, the occupier
may, before the 1st of July, register his name
in the list of lodging-house keepers kept by
■ the clerk to the commissioners, and, after
such registration, and before the 1st of
October, make application to have the rate of
charge reduced from 9d. to 6d., or 6d. to 4d.,
or 3d. to 2d., according to the rate applicable
to the rent or annual value.
Exemptions, etc. — A house or tenement is exempt
when occupied solely for the purpose of trade
or business, or of any profession or calling by
which occupier seeks a livelihood or profit,
and although a menial or domestic servant, or
other person of a similar grade or description,
not otherwise employed by the occupier, may
dwell therein for the protection thereof.
. c. 8 ; and 54 and 55 Vict. c. 25.]
and sold in the front and basement storey, or
any house licensed for the sale of liquors by
retail, or occupied as a hotel, although not
licensed for the sale of liquors, the following
rates of duty are chargeable : —
and not exceeding £40 — 2d. per £.
„ „ £60— 4d. per £.
6d. per £.
and not exceeding £40 — 3d. per £.
„ ,, £60 — 6d. per £.
9d. per £.
"Where house let in different tenements, relief
to be granted in respect of tenement occupied!
as above, or unoccupied, on notice being given
to Surveyor of Taxes. A house is also exempt,
if used for the sole purpose of providing
separate dwellings, where the annual value of
each dwelling does not amount to £20, pro-
vided the district medical officer under the
Public Health Act, or another medical prac-
titioner appointed by the local authority,
certifies that the house affords suitable accom-
modation for each of the families or persons
inhabiting it, and satisfies sanitary require-
ments. Where the annual value of each
dwelling amounts to £20 but does not exceed
£40, assessment will be confined to annual
value exclusive of dwellings of annual value
below £20 each, and rate will be reduced to

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