The Sun.
London, England, 1803-08-23 00:00:00

ANNUAL DUTIES ON INHABITED HOUSES.

. rvery inhabited house which, together with its
out-offices, gardens, &c. shall be worth the amtual
rent hereaftermentionedi shall pay so much in the
according to the resit as is here specified

From to any sum under zn!.
zo!. I.nder 461.
401, iincl upwards

RULES FOR CHARGING.

o ► 4
O 2 0
O A 6

Tliesb duties to be' annually charged on the
occupier or occupiers, or their heirs, &c. and regu,
lated in like manner in case of a change, as is di_
rested for collettling the duty on windows, and in
addition to the duties there mentioned.
2. All out offices, gardens, plea.ure grounds, &c.
sI .ill be included in estimating what rent the pre:.
litiSeS tvinth. _

3. Shops or warehouses attached to dwelling.
homes, or haviug communication therewith, shall
he rated with the house,yxcept the wareh uses, &c:
occupied by wharfi:igcra upon or near adjoining to

wharfs, who have dwel!ing.hntises on. ttle said
wharfs for themselves aid fonilies ; and also except
such as are disrind buildings employed, only.for
trade, though: they may have communication. -
4.. Chambers in kons of Coort,_or in'Colleges'
Halls of either, University, shall be charged as se.
pirate houses to their respettive occupiers.
5., Halls or other offices belottging to public ho.
•dies or companies that may be lawtully charged with
other duties, or rates shall be deemed inhabited
ho and the body or company shall be charged
as the occupier..
6. The,latadlo'rd Or owner of a lodging house
:shall be charged as occupier of the whole, house.
7. No<dwelling; &c. shall he rated at less annual
value. thait thelsst poors.rate charges it at.
8. If the p:.)ors.-rate shall hove been made through.
out by a pund.rate upon the full annual value of all
the dwelling's in the parish, &c. then the assess.
anent shall be regulated by that rate ; and the asses.
ts,rs shall observe the same proportion with respen
todifFerent dwellings, as was •observed in making
the poors.rate.
9. If the poors.rate shall have been matle.on any
-proportionate part of such value,: the assessors shall
,o.sess the same as they would have done by this
Al, if the same had been estimated at the full
value fur the poors. rate.
to. If the poors.rate shall not have been either
according; to; the full value, -or any proportionate
part thereof, but that the houses shall have been
rated in proportion to each other, the assessor. shall
use every means which his oWn judgment may di.
reel, or this Alt authorize, to find out, the aClual
rent at which each has been lett for thelast three
years, or so long as he can be able to ascertain; and,
having ascertained the rent of sortie of the houses,
and observed the proportion that the poors.rate of
one bears to that of another, he shall assess the re-
,
minder in like manner, keeping the•same propor.
tion between the poors.rate and the assessment
throughout the whole of that parish or district. But
this rule shall o, ly extend to such premises as are
chargeable under fits-Aet, and shall he rated its the
poors.rate diitinCtly horn other property not charge.
Able by this ACt.
1. If the , premises shall not be rated in the
poors.rates, or shall be rated- with other property
not liable to duty, or if there shill be no ',Jur—rate
in the parish, or distriet, or in :any other cases to
which the former rules do not apply, the assessor
shall obtain the best information he can as to the
annual value, Which in all' cases shall be the aClual
rent at which they are lett, or', if not lett, the rent
at tyltichthe premises arewortli to he lett.

1 2..1f the premises shall have been overrated, in
consequence (it the assessor pursuing the proportions
observed in the poors.rate, it shall he lawful for
the Commissioners to abate as much as in their
judgMent will reduce it to a just rate, but in no
case to a less annual value than the premises stand
charged at in the poors.rate.

t 3. In case the assessors, by pursuing the same
plan of proportion as aforesaia,.shall have under.
rated, the Commissioners are also to have power to
increase the assessment.