(1)The imposition of a tax under section 68, sub-section (1) (d), shall be subject to the following restrictions, namely:-(a)that the tax shall be imposed only on holdings containing dWelling houses, shops, places of business, latrines, urinals or .cess-pools;(b)that the tax shall not be imposed on any jail, reformatory, lunatic asylum, school, college or hospital in which an establishment is maintained for the cleansing of latrines, urinals and cess-pools therein without making use of any, place or receptacle maintained by the Board for the deposit of sewage or offensive matter;(c)that in fixing the amount or amounts of the tax regard shall be had to the principle that the total net proceeds of the tax shall not exceed the amount' required for the cleansing .of latrines, urinals and cess-pools together with the amount required to meet the proportionate share of the cost of supervision and the collection of the tax; and(d)that the tax shall not be leviable in any area until the Board has made provision for the cleansing of latrines, urinal's and cess-pools, within such area; nor shall the tax be leviable for any quarter or portion of a quarter antecedent to the making of such provision.
