"Poor Rates." - The occupier must have been rated in respect of the premises to all poor rates made during the qualifying period. All poor rates due on 5 January must have been paid on or before 20 July. If the owner is liable for the rates, and has not paid them, the tenant may pay them, and deduct the amount from the rent. Wherever the landlord pays the rates, the overseers are bound to insert the occupier's name in the rate-book.