The Law of the Universities

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Inhabited house duty is charged on every separate chamber or apartment in a college or hall (14 & 15 Vict, c. 36) (t). Any college or hall at Oxford and Cambridge, and all offices and em- ployments in connection therewith, and all persons residing therein, are within the jurisdiction of the general commissioners of the university with respect to assessment of income tax and inhabited house duty (53 Vict., c. 8). The tax of five per cent, on corporate property imposed by 48 & 49 Vict., c. 51, do...es not affect property appropriated for the promotion of education.
The liability of Oxford to poor rate is mainly determined by 17 & 18 Vict, c. ccxix, of Cambridge, by 19 & 20 Vict, c. xvii. The public buildings of the university, and the college chapels and libraries, are exempt by the Cambridge Act(u). The Oxford Act provided for the right to exemption being decided (s) Before this Act it was held that the bursar of St. John's, Oxford, not on the foundation, was liable to direct assessment under Schedule B, as the holder of an office of profit (Lcmgston v.


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