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Exemption from inhabited house duty.
41 & 42 Vict. c. 15.
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24. With reference to the exemption from the duties on inhabited houses given by sub-section two of section thirteen of the Customs and Inland Revenue Act, 1878, the term “servant” shall be deemed to mean and include only a menial or domestic servant employed by the occupier, and the expression “other person” shall be deemed to mean any person of a similar grade or description not otherwise employed by the occupier, who shall be engaged by him, to dwell in the house or tenement solely for the protection thereof.
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