(1)The Municipality may compound for any period not exceeding one year, with the person liable to pay the latrine tax on any railway premises or on any premises used as a factory, dockyard, workshop, labour-depot, school, Hospital, market, Court-house, jail, reformatory, lunatic asylum or other similar places, for a certain sum to be paid by such person in lieu of the tax or in the case of such premises or places, may in lieu of levying the tax on the annual value of the holding, levy at a rate per head to be fixed by the Municipal Council on the number of persons living within a habituary resorting to such premises or places.
