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Immediate Lessors of Property of less Value than 4l. to be assessed for the same.
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LXIV. Whenever the net annual Value of the rateable Hereditaments in any such Town actually occupied by any Person or Persons shall not exceed Four Pounds the Assessment under this Act 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 such Assesssment the Name of the immediate Lessor be not accurately known to the Persons making the Assessment, it shall be sufficient to describe him therein as “the immediate Lessor,” with or without any Name or farther Addition, and such Assessment 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: Provided, that wherever any Occupier shall claim to be and shall be accordingly rated to the Relief of the Poor, although the net annual Value of the rateable Hereditaments occupied in any Town by such Person shall not exceed Four Pounds, the Assessment under this Act shall be made upon the Person so claiming to be rated to the Relief of the Poor.
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