[1] As the principle on which the tenant is entitled to make deductions
from rent, on account of the poor rate, is not clearly understood by
many, the following explanation is given:--
This tax being imposed on the _annual_ value of each tenement, say a rate
of 5d. on £50, £60, or whatever the valuation may amount to, the tenant
is to deduct one-half of _the rate_, say 2½d., from every pound in _the
year’s_ rent. The rate is imposed _for a year_; it may happen that no
further rate will be necessary in the year, or it may occur that three
or four rates will be necessary; still each rate is for the year, and is
either the whole amount required or an instalment. In any event it is
levied on a year’s value; and landlords are to allow their tenants one
half of each rate of 5d., 6d., or whatever it may be, out of _every pound
in THE YEAR’S rent_, when receiving either a half year’s, quarter’s,
month’s, or week’s gale.
Suppose the _annual_ value is £50, the rent being also £50, the rate of
5d. will amount to £1. 0s. 10d., and in paying a half year’s rent of £25,
the tenant must deduct _fifty_ times 2½d., or 10s. 5d., being half the
tax paid.
If the year’s rent be _greater_ than the annual value, the tenant will
deduct more than half _the amount_ of the tax. Thus, a rate of 5d. on an
_annual value_ of £50, being, as already stated, £1. 0s. 10d., if the
_annual rent_ be £80, the tenant will deduct from the first gale falling
due _after_ the rate is declared by the Guardians, _eighty_ times 2½d. or
16s. 8d. On the other hand, if the annual rent be _less_ than the value,
say £40, the deduction will be only _forty_ times 2½d., or 8s. 4d.
The tenant and landlord become liable to the rate at the same moment;
therefore a rate declared in April 1840 attaches to rent _then accruing_,
but not to a gale previously due.