Page:Mrs Beeton's Book of Household Management.djvu/2164

1954 Every medical practitioner attending the patient is also required to send a similar notice. Failure to send the notice required involves a penalty not exceeding 40s., provided that in the case of a person who is only required to send the notice in default of some other person, he will not be liable to any penalty if he satisfies the Court that he had reasonable cause to suppose that the notice had been duly sent.

The infectious diseases referred to are as follows: Small-pox, cholera, diphtheria, membranous croup, erysipelas, the disease known as scarlatina or scarlet fever, and the fevers known by any of the following names: Typhus, typhoid, enteric, relapsing, continued, or puerperal; and also any other infectious disease which the Sanitary Authority of the district may order, either permanently or temporarily, to be included in the list of diseases of which notification is required.

The sanitary authorities of the various districts are:—

In the City of London, the Commissioners of Sewers. In the administrative County of London (exclusive of the City), the Councils of the respective boroughs. In a borough outside the administrative County of London, the Corporation of the borough. In urban and rural districts, the Urban and Rural District Council respectively.

INHABITED HOUSE DUTY Rate of Duty. Duty is payable in respect to inhabited houses at the following rates:—

On any house occupied as a shop, warehouse, public-house, hotel, coffee shop, or farmhouse, of the annual value of (or, in the Metropolis, the gross ratable value of)—

Houses used for the Purpose of Letting.—Where a house is occupied by any person for the main purpose of letting lodgings as a means of livelihood, such person may before July 1 in any year register his name in the list of lodging-house keepers, to be kept by the clerk to the Commissioners of Inland Revenue, and may after such registration and before November 1 apply to the Commissioners for a reduction of the rate of charge from the higher to the lower scale applicable to business premises.

Houses let in Flats.—Where a house is let in different flats or tenements the landlord is chargeable with the duty, but if he fails to pay it within twenty-one days after it is due, it may be levied on the occupiers; who are, however, entitled to deduct the amount so paid from their next payment of rent. In assessing the annual value of such house for the purposes of duty, the value of any dwelling therein which is under £20 is excluded, and duty is payable at the rate of 3d. and 6d. in respect to any dwelling therein of an annual value not exceeding £40 and £60 respectively.

Year of Assessment.—The year of assessment is from April 6 in one year to April 5 in the next, both inclusive. The duty is payable on or before January 1 in the year of assessment.

Unoccupied Houses.—If within the year a house becomes unoccupied,