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Where houses are let in lodgings, the tenant of the whole house to be liable.
Rate not paid by lessor may be recovered from occupier, and by him deducted from rent or recovered from lessor by civil bill.
Tenements held separately with exclusive right of ingress may be rated separately, and lessor may be rated from the same.
Provisions of 3 & 4 Vict. c. 108. as to occupiers claiming to be rated not affected.
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4. Where any house is let in separate apartments or lodgings no tenant of any such apartment or lodging shall be liable to be rated in respect thereof, but the rate shall be made in respect of the whole of such house upon the immediate lessor under whom such apartments or lodgings are held; and such rate shall be recovered from such lessor by all or any of the remedies, ways, and means herein-before provided for the recovery of rates where lessors may be rated: Provided always, that if such rate be not paid by such lessor within thirty-one days after the making thereof it shall be lawful for the collector to recover such rate from any person or persons in occupation such apartments or lodgings, according to the provisions of the said first-recited Act; and every occupier of such apartment or lodging so paying such rate may deduct from the rent he may be then or next thereafter liable to pay in respect thereof the whole of any rate he may have paid in respect of the same; and if rent sufficient to cover such rate and money be not then or do not thereafter become due from such occupier, he shall be entitled to recover the same from such lessor by civil bill: Provided always, that nothing herein contained shall prevent the separate valuation and rating of such portions of a tenement as are held separately from the remainder, and to which there is an exclusive right of ingress: Provided always, that nothing herein contained shall prevent the rate in respect of such house as last aforesaid from being made under the provisions herein-before contained on the immediate lessor under whom the whole of such house is held: Provided always, that nothing herein contained shall be construed to repeal or affect the provisions of the Municipal Corporations (Ireland) Act, 1840, which enables any persons occupying any house, warehouse, counting-house, or shop to claim to be rated to the relief of the poor in respect of such premises respectively, whether the landlord shall or shall not be liable to be rated to the relief of the poor in respect thereof, and to be enrolled as a burgess under the conditions provided in the said recited Act.
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