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Lessors of property of less value in unions than 4l. to be rated for the same.
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[1.] Whenever the net annual value of the whole of the rateable hereditaments in any union occupied by any person or persons having no greater estate or interest therein than a tenancy from year to year, or holding under any lease or agreement, leases or agreements, made after the passing of this Act, shall not exceed four pounds, . . . the rate in respect of such property shall be made on the immediate lessor or lessors of such person or persons; and if at the time of making any rate the name of the immediate lessor be not accurately known to the persons making the rate it shall be sufficient to describe him therein as “the immediate lessor,” with or without any name or further addition, and such rate shall be held to be duly made on him by such description, and shall be recoverable from him accordingly, notwithstanding any error or defect in his name or description, or the entire omission of his name therein.
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