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Rates on Lodging Houses to be paid by Landlord.
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XIV. And be it enacted, That where any House or Tenement shall be let in Lodgings to different Persons, and the Persons letting such Lodgings shall not reside in the said House or Tenement, then and in every such Case the Persons letting such Lodging, or the immediate Lessor or Lessors under whom all the different Holdings in such House or Tenement shall be derived, shall be subject and liable to the Payment of the said Tax thereon; and if such Lodgers, or any of them, shall pay the same or any Part thereof, he, she, or they shall be entitled to deduct the Sum or Sums so paid out of his or her Rent for such Lodgings.
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