Theoretical expressions are developed for near barrier fission of even targets induced with dipole and quadrupole photons. Although the formulas are developed for a single-humped fission barrier and valid when the second barrier has the higher energy, the same equations are applicable for a two-humped barrier by introducing a more complicated expression for the fission transmission coefficients. Dipole fission of an odd mass target is discussed also. Some comparisons are made between theory and experiment.