THE HABITATION TAX 81 
value by various numbers ranging from two and one-half to ten. The 
size of the rental determines the number to be used in the multiplication. 
There are three methods of computing the taxable amount according 
as the property is used for the following purposes: First, residential, 
or partly residential and partly professional; second, partly residential 
and partly business; third, lodging. 
The taxable amount is highest for the first class, those who occupy 
buildings as residences wholly or partly as residences and partly for 
professional purposes; it is lowest for the second class, those who live 
in the same building where their business is carried on. 
To get the taxable amount for persons in the first class, rentals 
under £30 are multiplied by five. As the rental increases larger multi- 
pliers are used. Rentals of £1,000 and over are multiplied by ten. 
Similar methods are employed to ascertain the taxable amount in 
the other two classes, only smaller multipliers are used. The taxable 
amount thus obtained represents a certain graduation. The tax is 
then levied at a progressive rate on the taxable amount. The follow- 
ing schedule gives an idea of the progression:" 
When the Taxable Amount The Tax is 
Is under £60 2s. 6d. 
£60 and under £100 1d. in the pound 
£100 and under £115 2d. in the pound 
#115 and under £150 3d. in the pound 
#150 and under £400 4d. in the pound 
£400 and over 4d. in the pound for the 1st £400 and 6d. for every pound 
in excess. 
A deduction of £30 sterling is made from the taxable amount before 
levying the tax in cases where the taxable amount is £60 or over, and a 
further reduction of £10 for each child under seventeen years of age 
residing with and dependent upon the taxpayer when the taxable amount 
is under £100, providing such further reduction is claimed by the tax- 
payer within 30 days of the time when the tax is payable. This provi- 
sion is an attempt to prevent the tax from bearing unjustly upon persons 
with larger families. 
The tax on rentals was recommended to the legislature as a substitute 
for the general tax on personalty by the New York Tax Commission of 
1871. That commission recommended it as a “building occupancy 
x“*Tasmania,” 4 Edward VII, 1904, chapter 17, Part II. 
