Empty Houses to be charged with Half Rates.
XXII. Provided always, That where any of the said Houses or other Buildings, after the same shall have been Once inhabited or occupied, shall at the Time of making any of the said Rates or Assessments be empty or unoccupied, then and in every such Case it shall be lawful for the said Commissioners to rate and assess such Premises respectively at One Half of such Rates or Assessments, and no more, during the Time only such Premises shall be empty or unoccupied; and also in case any such Premises, after the making of any such Rate or Assessment, shall become empty or unoccupied, One Half only of such Rate or Assessment shall be charged on such Premises respectively, for and during so long Time as the same shall continue empty or unoccupied; and than and in every such Case the said Rate or Assessment, and all Arrears due thereon, shall be paid by the Person or Persons for the Time being entitled to such Premises, or by the First or any other Tenant or Occupier thereof, and every such Tenant or Occupier shall and may and is hereby authorized to deduct and retain the same out of his or her Rent, and the Person or Persons for the Time being entitled to such Premises is and are hereby required to allow such Deduction; and that where any House, Building, Tenement, or Hereditament, in respect whereof any Rate or Assessment shall be made as aforesaid, shall be let to more than One Tenant, any One or more of such Tenants shall be deemed the Occupier or Occupiers thereof for the Purposes of this Act.