Such taxes may, subject to the rules or orders last aforesaid, he all or any of the following; Provided that only one of the taxes respectively lettered (a), (b) and (c) shall be imposed on the same property:
(a.) A tax on houses, buildings and lands, according to the annual value thereof, not exceeding five per cent of such value:
(b.) A tax on lands covered by buildings, at a rate not exceeding one pie per square foot per annum:
(c.) A tax according to the number of posts in, each house, and not exceeding the following rates:
|
Rs. |
As. |
Rs. |
As. |
| 1st class 7 posts |
2 |
8 per quarter |
10 |
0 per annum. |
| 2nd class 6 posts |
1 |
12 per quarter |
7 |
0 per annum. |
| 3rd class 5 posts |
1 |
0 per quarter |
4 |
0 per annum. |
| 4th class 4 posts |
0 |
10 per quarter |
2 |
8 per annum. |
| 5th class 3 posts |
0 |
6 per quarter |
1 |
8 per annum. |
| 6th class 2 posts |
0 |
2 per quarter |
0 |
8 per annum. |
Explanation. The front posts only, or such as face the road, shall be counted. Provided that, in the case of bazars or large buildings extending through from street to street, the posts contained in one row, measured lengthwise, shall be counted, and in a house facing a street on more than one side, all the posts having a road or street frontage shall be counted. In the case of houses having more than seven posts calculated according to the above rules, this tax, if imposed, shall not exceed four rupees eight annas per annum, or one rupee two annas per quarter, additional for each post above seven.
(d.) Taxes on carriages, carts, boats, horses, ponies and elephants, or any of them:
(e.) Pees on licenses to the proprietors or drivers of carriages, carts and boats plying for hire within the limits of the municipality:
(f.) Pees on licenses to construct and establish markets, wharves and slaughter-houses, and to hold or to keep open markets, wharves and slaughterhouses constructed or established after this Act comes into force within such limits:
(g.) Any other or further tax recommended by at least two-thirds of the Committee for the time being, and approved by the Chief Commissioner and sanctioned by the Governor General in Council.