Definitions from Black's Law Dictionary: 2nd Edition and Ballentine's Law Dictionary as are available for each term in each dictionary.
  • Ballentine's Law Dictionary

    A tax on dwellings.

  • Black's Law Dictionary: 2nd Edition

    A tax assessed in England on Inhabited dwelling-houses, according to their annual value, (St. 14 & 15 Viet. c. 36; 32 & 33 Viet. c. 14, ยง 11,) which Is payable by the occupier, the landlord being deemed the occupier where the house is let to several persons, (St. 48 Geo. III. c. 55, Schedule B.) Houses occupied solely for business purposes are exempt from duty, although a care-taker may dwell therein, and houses partially occupied for business purposes are to that extent exempt Sweet.