Section 41. (1) Subject to any general rules or special orders which the Governor General in Council may make

1884.] Burma Municipalities. 197 (Chapter IV CHAPTER IV. TAXATION. General Provisions. Taxes which may be imposed for general purposes of Act. 41. (1) Subject to any general rules or special orders which the Governor General in Council may make 1884.] Burma Municipalities. 197 (Chapter IV.—Taxation.—Section 41.) make in this behalf, a municipal committee may, for the purposes of this Act, impose, with the sanction hereinafter specified in each case, and in manner prescribed by section 45, any of the following taxes, namely:— (A) with the previous sanction of the Local Government— (a) a tax on buildings and lands situate within the municipality or any part thereof, not exceeding five per centum of the annual value of the buildings and lands; (b) a tax on lands covered by buildings and situate as aforesaid, at a rate not exceeding one pie per square foot per annum; (c) a tax on houses situate as aforesaid, according to the number of posts in each, at rates not exceeding the following, namely:— | For a house having not more Rs. A. than 2 posts | . . . | 0 | 8 per annum. | | --- | --- | --- | --- | | For a house having 3 posts | . . . | 1 | 8 " | | For a house having 4 posts | . . . | 2 | 8 " | | For a house having 5 posts | . . . | 4 | 0 " | | For a house having 6 posts | . . . | 7 | 0 " | | For a house having 7 posts | . . . | 10 | 0 " | and when a house has more than seven posts, four rupees eight annas additional per annum for each post above seven; 1884.] Burma Municipalities. 197 (Chapter IV (d) a tax on vehicles, boats and animals used for driving, riding, draught or burden, and dogs, kept within the municipality or any part thereof; (E) with the previous sanction of the Local Government and of the Governor General in Council, any other tax: Provided as follows:— (a) only one of the taxes mentioned in clauses (a), (b) and (c) shall be imposed in respect of the same property; and (f) in 198 Burma Municipalities. [ACT XVII (Chapter IV.—Taxation.—Section 42.) (f) in assessing a house to the tax mentioned in clause (c), only posts facing a road or street shall be counted, except in the case of bázárs or large buildings extending through from street to street, in which case the posts contained in one row from street to street, instead of those facing streets, may, in the discretion of the assessing authority, be counted. (2) In this section "annual value" means the gross annual rent for which buildings and lands liable to taxation may reasonably be expected to let, and in the case of houses, may be expected to let unfurnished: 1884.] Burma Municipalities. 197 (Chapter IV Provided that, in the case of land assessed to land-revenue or of which the land-revenue has been wholly or in part released, compounded for, redeemed or assigned, if the Local Government so directs, the annual value shall be deemed to be double the amount of the land-revenue for the time being assessed on the land, whether such assessment is leviable or not; or, when the land-revenue has been wholly or in part compounded for or redeemed, double the amount which, but for such composition or redemption, would have been leviable. Water-tax.