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Where the duty or licences is regulated by the rent at which a house is rated for the house tax, and any house is not so rated, the rent or annual value is to be certified by the tenant and landlord;
and if such certificate be unsatisfactory the commissioners of excise shall adopt other means for ascertaining the true rent of value thereof.
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5. And whereas the duty upon certain licences authorized and required to be taken out by this Act is imposed at and according to the rent at which the premises used for the purpose or purposes mentioned in such licence are rated to the duty on inhabited houses: And whereas many houses or premises in different parts of the United Kingdom, for or in respect of which such licences may be required, may not be so rated: Be it therefore enacted, that in all cases, and in any part of the United Kingdom, in which any such house or premises shall not be so rated as aforesaid, it shall and may be lawful, in order to ascertain the rent or annual value of such house or premises, for the person or persons, being the tenant or occupier thereof, who shall apply for any such licence upon which the duty is so imposed as aforesaid, to produce to the person or persons authorized to grant such licence as aforesaid a certificate, signed by himself and the owner or landlord of the said house and premises, stating the true rent paid by or for which such house or premises is or are let to such tenant or occupier; or if the true rent, by reason of the payment of any premium, or performance of any condition or otherwise, shall not be reserved and payable to the owner or landlord by the tenant or occupier of such house or premises, then and in such case stating the estimated rent or true annual value of such house or premises, and the rate of duty payable by such tenant or occupier for such licence, shall be paid, taken, and received, according to the rent or value so certified: Provided always, that if the person or persons authorized to grant such licence shall be dissatisfied with the rent or value so certified, he or they shall and is and are hereby authorized and required to adopt such other means as the commissioners of excise shall think fit and shall from time to time direct, to ascertain the true rent or annual value of such house or premises; and that thereupon the rate of duty payable for and upon such licence shall be paid, taken, and received, according to the rent or annual value of the house and premises so ascertained as last aforesaid; anything herein or in any other Act or Acts of Parliament to the contrary thereof notwithstanding
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