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PH <*> some deviations. 20% May have been somewhat high as an average during the past year* bat in my opinion the amount of loss, if any, for that period is not eueh ae to justify expense of securing data for individual allowances. Apartnent houses* of which there are not nany* la general make Monthly or longer leases, therefore can be easily checked for actual allowance. 3 . In some instances detached living quarters of *cabin" type have been constructed by home owners on their own premises in lisu of adding an additional room to the house. Where any such structure is purely a family facility and not used for commercial purposes* I feel that under the schedule it must be treated as an "additional room* rather than a cabin. t. There have been one or more instwees where a business house has erected detached structures of what might be called "cabin type* for storage purposes. When used as suoh in connection with the business for which the proprietor is paying the prescribed schedule, and in the absence of a water oonneotion* we oannot Justify a charge over and above the prescribed business house rate. If you concur in my conclusions with respeet to these four features* I will instruct Mr. Bracken as follows: •Until further notice, you are authorised to make a monthly vacancy allowance to hotels and motor courts. Including what nay be designated as “cabin courts* * in the amount of 20% of the rate prescribed by the schedule. This allowance must be applied uniformly, and there should be no deviation in any individual instance. Apartment house vaoanoles shall be allowed on basis of actual oheok-up. •In instances where detached living quarters are constructed in oonneotion with a private home and upon the same lot, suoh quarters being used as family facilities and not for rental purposes, each suoh facility shall be treated as an additional room and the schedule rate applicable thereto shall be charged. "In the instance of a business house, where additional structures are erected purely for storage purposes and are without water oonneotion, no additional charge shall be mad#.* i