documents,

duty on pensions or stipends, to charge and assess all persons entitled to any such, and make their assessments according to the provisions of this act; and every such assessor shall have Assessors to free access to all documents and papers whatever in their re- have access to spective offices touching the salaries, fees, wages, perquisites, and may reand profits of any officer, and touching the amount of the pen- quire returns. sions or stipends, and shall be at liberty, whenever the same may be necessary, to require returns from the parties them. selves, according to this act, that they may be enabled to make 1 true assessment. s. 156.

Statements of

No person shall in respect of the profits arising from offices r from pensions or stipends, chargeable before the commis- from offices not profits arising inners appointed for those purposes in their departments of required under ffice, be liable to the penalty herein contained for not return the general no g a statement of the profits, in pursuance of any general notice in parishes. çe, nor in any case except where the assessor for those profits

all have required a return thereof in pursuance of the next receding clause. s. 157.

claimed.

And where any person holding such offices or employments, The full value being entitled unto any pension or stipend as aforesaid, shall of offices to be ain an allowance under this act, or to be discharged wholly stated, although pm such assessment, the commissioners shall nevertheless set abatements or wn in such assessment the names of such persons, and the full exemptions are qual value of such offices, peusions, or stipends; and the ims to such abatements shall be preferred and examined, and merits thereof shall be heard and determined under the reguons of this act with respect to other assessments. s. 158. Where any office or employment is executed by deputy, such Deputies to pay uty shall be answerable for and pay such assessment charged for principals reon, and deduct the same out of the profits of such office; where they are where the salaries, fees, wages, emoluments, or profits of in the receipt officer,shall be receivable by any one of the said officers for of the profits. use of such officer, or as a fund to be divided amongst such ing salaries ers in certain proportions, the officer receiving shall be an- or fees to be rable for the duties, and pay the same, and deduct the same answerable for of the funds provided before any division thereof; and in of refusal or non-payment, shall be liable to such distress y this act is prescribed against any person having the office, to all other remedies and penalties herein contained. s. 159. he proper officers, or their deputies, and the receivers and masters in every public office, and in every other office for furnished with ch commissioners are hereby intended to be appointed for lists to ascertam ing the duties charged on such offices, and any agent by the value, and

Officers receir

duties.

Assessors to be

returns and to

any salaries, fees, wages, perquisites, or profits shall may require ayable, shall, upon request by the assessors for the said deliver a ceniies, deliver, gratis, true lists of all such profits received by ficate of asses>< , and belonging to such offices, and of all pensions and ment. ends payable to them, for the better guidance of the said Surs in charging the same; and if the said assessors shall dissatisfied with such accounts, they may require any officer e otice shall not be truly valued in such account, to pro

Department
of office to be
answerable for
deficiencies,

and arrears

ed.

duce to them within the like period of time as is limited for the
returns of other accounts by this act, a list or account of the
salaries, fees, wages, perquisites, and profits of the office, which
returns such officer shall be obliged to make under the penal
ties contained in this act for not making other returns, from
the documents and papers in their offices, the said assessors shall
make their certificates of assessment upon the persons holding
such offices, or entitled unto such pensions, according to the
annual value thereof, and shall in like manner as is directed
with respect to assessors for any parish, bring in their said cer
tificates to the commissioners for their allowance, who shall
forthwith set their hands to the same, which assessments sha
be in force for one year, commencing and payable at the li
periods as the assessments in parishes; and the said commis
sioners shall in all cases, where collectors are authorized to be
appointed, cause the like duplicates to be made there
and delivered to collectors, with like warrants to collect the
duties as is directed to be given to collectors for any parish
and the said collectors shall have the like authority to demand
and levy the duties; but in all cases where the duties, and an
salaries, fees, wages, perquisites, or profits of any pubic
fice shall be stopped out of the same, or out of any moni
which shall be paid thereupon, the commissioners shall
the like duplicates to be delivered to the proper officers i
respective offices, who shall keep true accounts of all s
stopped, and shall be auswerable for the same; and the r
so detained shall be accounted for, and paid in manner ha
atter directed. s. 160.

The particular department in which any assessment sha made, shall be answerable for the amount of the duties chats on the officers, or on the pensions payable by such de ment, or the officers thereof, and for the said dutics te to be reassess- duly stopped, or their being demanded and levied according this act, as any parish is hereby made answerable for the de charged by this act in such parish; and the arrears from default or failure of any collector, or of any officer whose de it shall be to stop the said duties, shall be levied of the partic lar collectors, officers, and other persons, who shall have lected or stopped such duties, and shall not have paid over same; and in default of recovering the same, the said arre shall be assessed on the same officers, and on the pensions stipends on which the said duties shall have been charged, duly apportioning the same among the several officers asses in the assessment for the same department, in the same yea which such re-assessment shall be made, according to amount of each person's assessment therein, as nearly as case will admit, and by the like rules by which the ong assessment was made. s. 161.

Duties on olines w ch Cut br

ped, to be levied

Where any person having any office or employment of prov and the duties cannot be stopped in the hands of the pr

ties reside.

officer, or the monies shall have been paid over to the person in the parishes having the office, and such person shall refuse or neglect to where the parpay the sum charged upon him, two commissioners for raising the said duties may certify such neglect or refusal, and the sums payable to the commissioners in relation to lands, in the parish where such officer shall reside; and two of such commissiouers are upon receipt of such certificate, by warrant under their hands and scals, to authorise the collectors of the said duties, or the officers of the parish where such officers reside, to levy the duties in like manner as if such officers were charged to the duties in such parish. s. 162.

No qualification shall be required of commissioners for the Commissioners duties on offices. s. 163.

need not be

qualified.

The assessors and collectors, and also the surveyors and in-icers acting spectors, shall be subject to the penalties and forfeitures for in raising the refusing or neglecting the performance of their duty, or for be- duties liable to ing guilty of any fraud or abuse in executing the same, as are penalties. inflicted on such officers by 43 Geo. 3. c. 99. (relating to the assessed taxes) for the like offences. s. 164.

Such of the said duties as may be stopped, shall be detained Duties to be at such times in each year as the sums shall be payable to the stopped when persons entitled thereto. s. 165.

vi. Exemptions and Abatements in respect of the amount of

Income.

the salaries are payable.

income doth not exceed 501.

Every person whose annual amount of income, estimated Persons whose tccording to this act, shall be less than one hundred and fifty pounds, and who shall be assessed to the duties charged on to be exempt. the properties described in the schedule of particulars contained in this clause, or any of them, or who shall be liable to the payment of duty by way of deduction in respect thereof, shall be entitled, on proving as hereinafter mentioned, that such income doth not exceed fifty pounds, to be exempted from the payment of the duties charged, or such of them as shall have been charged on the properties so described in the said schedule of particulars, and from all payments by way of deduction in respect of any properties of the same description.

s. 173.

mcome under

And in all cases where such income shall exceed fifty Allowances for pounds, and shall be less than one hundred and fifty pounds, 1501. such person shall be entitled to an allowance out of the duties charged on the properties so described in the said schedule of particulars, or any of them, or payable in respect thereof as aforesaid, at and after the rate of one shilling for every twenty shillings by which the income proved and allowed according to this act, shall be less than one hundred and fifty pounds, and in that proportion of any lesser sum than twenty shil. lings, provided that the duties charged on the properties so described, shall be sufficient for that purpose, and so far as the said allowance can be satisfied out of the said duties. s. 173.

Particulars of 1st, Profits arising from any properties belonging to any et the properties clesiastical person in right of his church, or, by endowment or and profits on from any properties mentioned in No. III. in section I, and atoresaid allow. stipends of licensed curates.

which the

alices, in re

2dly, Profits arising from the occupation of lands and te. duction of the rements chargeable under schedule (B), in section II. 3dly, Profits arising from any trade, manufacture, adventure or concern in the nature of trade, or from any pr fession, employment or vocation, chargeable under the first or second cases of schedule (D), in section IV.

duties, are to
le taken in the
cases mention-
ed in this
CIL use.

Declarations to

to the commissioners, who

same.

4thly, Profits, arising from any office or employment of pro fit chargeable under schedule (E), in section V.

5ly, The amount of any pension or stipend payable out the pubic revenue, chargeable under schedule (E), in section V 6thly, The amount of any annuity for life or for terms years, arising out of any kind of property whatever, or of profits which respectively belong to any other persons, which shall be limited for the use of or in trust for any suc other persons to take effect after the determination of sad annuity, provided that such annuity shall have been charged on such property or profits by any will or deed whereto tit claimant shall not be a party, and shall be payable by vi of such will or deed to such claimant, and also that all claims shall be made and proved according to the dire of this act; also no exemption or allowance shall r alter, or in any manner affect or impeach the rate or an of duty charged on any kind of property or profits not cluded in the above schedule of particulars.

In order that due provision may be made for granting be made by exemptions and allowances in this act authorized, eve persons claim- person claiming such exemption or allowance, shall, wit ing abatements the time limited by this act for making returns as directal. this act (or within such further time as the commission may allow the shall for special cause assigned allow), deliver to the asses of the parish a declaration in writing*, signed by him, his intention to claim such exemption or allowance, dee ing therein the particular source from whence such income arise, and the particular amount arising from each sour and also every sum of annual interest, or other annual ment reserved or charged thereon, whereby the income be diminished, to which declaration every surveyor of spector shall have access to take copies as in other cas and in every case where the surveyor or inspector shall object to such declaration within forty days, or such furt time as the commissioners on just cause, shall allow to to make such objection, it shall be lawful for the commission to grant such exemptions or allowances in the manner hereinaft directed, without altering the assessment; but in case surveyor or inspector shall object thereto in writing, suggest

* The blanks for these declarations are distributed by the assesso

to deliver in a

that he hath reason to believe that the income of such per
son is not truly declared herein in any particular, or not con-
formable to the assessment thereupon, then, unless the major
part of the commissioners present shall see cause to disallow
much objections, the merits of such claim shall be heard upon
appeal, subject to such rules, regulations, and penalties, as
ther appeals are to be heard and determined. s. 174.
Every person claiming such exemption or allowance in re- Persons claim-
pect of any deductions to which any annuity described in ag abatements,
be said schedule of particulars may be liable, shall within the declaration,
ke period, and in like manner as aforesaid, deliver to the specifying the
mmissioners for general purposes, a further declaration of amount of pay-
sintention to make such claim, and every such last mentioned ments,
claration shall specify the annual amount of every such an-
ity, and the name of the person by whom the same is pay-
de, which last claim shall be proceeded upon in like man-
ras is before directed; but no such last mentioned claim
all be allowed in respect of any annuity described in the said
hedule of particulars before set forth, unless the claimant
ll produce to the commissioners the will or deed, under which
ch payment shall be to be made, or such parts thereof as
ate to such annuity, or an attested copy of such will
deed, or such parts thereof as aforesaid, on which no
mp shall be required; and no such claim shall be allowed
the same shall have been seen and examined by the
missioners for special purposes, and such claim shall have
sanctioned, by the judgment of the commissioners for spe-
purposes, or two of them, as coming within the meaning Commissioners
his act and in case any such last mentioned claim shall be to grant a cer-
étioned by the commissioners for special purposes, the tificate of ex-
Imissioners acting for such district shall proceed to de-emption or
aine upon such claim, and on allowance thereof, grant to separate certi-
clainant a certificate; and in every case where such ficate for sepa
bant shall derive his income, for which such exemption rate amounts,
allowance is made, from annual payments from different fereat sources.
sons, a separate certificate shall be delivered for each of
separate payments, in a due proportion to the amount
ach payment, in order that each certiüicate may be sepa-
ly applied as herein directed and if any person shall Persons guilty
guilty of any fraud or connivance in making such claim of frauds in
making claitos
n obtaining any such exemption or allowance, or shall or obtaining
idulently conceal, or untruly declare any income or amount certificate, to
Income, or shall make a second claim for the same cause,
shall forfeit fifty pounds, and treble the duty chargeable Rules for esti.
mating income
respect of all the sources of income of such person. on which ex-
And the income on which an exemption or allowance may emptions or al
granted, shall be estimated according to the following rules;

174.
1st, In cases of aggregate income arising from two or more
here any part thereof shall arise from property not
irces,
luded in the particulars for which an exemption or allow.
* is directed to be made, the amount of duty hereby

abatement, and

due from dif

forient 501.

lowances my

be granted, Aggregate

income.