House Tax Act, 1871

Reduction of Inhabited House Duties on certain houses.

31. [On] every inhabited dwelling-house which, with the household and other offices, yards, and gardens therewith occupied and charged, is or shall be worth the rent of twenty- pounds or upwards by the year, which shall be occupied by any person who shall carry on in the said dwelling-house the business of an hotel-keeper or an innkeeper or coffee-house keeper although not licensed to sell therein by retail beer, ale, wine, or other liquors, there shall be charged for every twenty shillings of such annual value of any such dwelling-house the sum of sixpence.