§ Every owner shall deliver to the occupier of a dwelling-house at the beginning of an occupancy a receipt book, rent book, or certificate stating the amount payable in name of rent and assessments to the owner, and indicating separately on the basis of the last assessments for the time being the proportion thereof payable in name of asessments: Provided that it shall be the duty of an assessing authority on application by the occupier to send him a notice of the assessment properly chargeable in respect of occupancy of the dwelling-house.
§ Every owner shall be bound, whenever a dwelling-house which has been entered on the valuation roll as unlet shall have been subsequently let, to give intimation forthwith to the collector of the assessing authority of any let of such dwelling-house, and of the name and occupation of the tenant, and the rent, and the period of let. In the event of any owner failing to comply with this provision, or making any intimation under this provision, knowing the same to be false in any essential thereof, he shall be liable to a penalty not exceeding fifty pounds for each such failure or false intimation.
§ Amendments made: After "a" ["a dwelling-house"] to insert the word "small."
§ To leave out from the words "every owner shall be bound" to the words "false intimation "(inclusive).—[Mr. Ure.]