A tax assessed in England on inhabited dwelling- houses, according to their annual value , (St. 14 & 15 Vict. c. 30; 32 & 33 Vict. c. 14, 8 11.) which is payable by the occupier, the landlord being deemed tlie occupier where the house is let to several persons, (St. 48 Ceo. III. c. 55, Schedule B.) Houses occupied solely for business purposes are exempt BL.LAW DICT.(2D ED.)
Black’s Law Online Dictionary
