i6S 



iSlfetu A^softhe Brlttjh Legijldturel 



fSept. 



amount of the annual profits of every fuch 

 cl limant ; an i by their verdifl in writing 

 fhall retiirn under their hands the feveral 

 a:nounts to the alleflTois, as alio the feveral 

 amouiT.s of any inhered or other annual 

 payment to which fuch claimants are liable, 

 wno Ihall deliver the fame lo the commif 

 Courts for general purpofes of the fame 

 t)iltri>?l ; but the faid commiflioners, before 

 the allowance of fuch claims, fliali exa- 

 mine the affelTor^, who (hall attend the 

 commifl"ion.rrs for that purpafe at fuch 

 time anft place a^ they Ihall appoint, touch- 

 ing the inquiiy an;! return To made; and if 

 the faid comraiflTiuners (hall be fatis(ied 

 with the reiurni lb made, they (hall caiife 

 the ertimates to he entered in their books 

 as returned in (luh Vrrdiff, and make an 

 aflciTiTient there n at the rate prefciibed in 

 the laid rc.i'eu duties and this ail, and af- 

 terwards arint fuch txemptioHi or allow- 

 ances as they miy gr.mt under this a£l, on 

 tht amount of each pet Ion's income re- 

 turned in fuch v.rdiil ; but in cafe ihe 

 faLl comiTiidioners (hall he dilfadsfied with 

 any return by (lich verdiiSV, they (hall heir 

 aiid dcterini.x the merits »f f ich clai™ as 

 an appeal, of which tlie party (hall have 

 due notice : and whenever the vellry, or 

 iubftantial inhabitants, (hall be {a nume- 

 rous as to require the feieflion of fcven 

 perlonj to be lununoncd to the meeting tor 

 the purpofeof fuch inquiry, fuch fele£\ion 

 {hall be made at the difcretionof the com- 

 mifiionert for general purpofes a£ling for 

 the difttifl, and the expediency of fuch 

 feleflion (liall be determined by them in 

 every cafe, of which they (hall give n^^'tice 

 to the officiating minifter ; and none other 

 of the ve(^ry, or of the inhabitants of fuch 

 psri(h, (hall be fworn upon fuch inquiry.] 

 If fuch an inquilitorial power is necef- 

 farv to be granted to a velhy (not at all 

 times compofed of the iBolf liberal and en- 

 lightened perllns) for the puipofe of pro- 

 tedmg government againlf frauduleiii re- 

 turns from thofe who may claim exemptions 

 on the ground of their income being ur.der 

 fucty pounds per annum, we confefs we fee 

 no reafon why fuch a parochial (crutiny 

 ihould not extend to the higher orders of 

 Ibciety, whole notorious evalions mud be 

 more preiudicial to the revenue- Upon 

 the wliole it is obvionfly partial and unjull 

 to fubjeil the returns of die induftriaus and 

 humble part of the community to a fci u- 

 pulous iriveftigation in veflry (which is too 

 frequently compofed of ignorant perfons 

 and mere jicks in office^ while the higher 

 oidL-rs in Ibciety are free from a finiilar 

 enquiry. 



It is alfo proper to obferve that, although 

 under this aft all incomes of Icfs amount 

 than (ixty pounds per annum are not liable 

 to duty, and thofe of fixty pounds per an™ 

 num, and under one hundied and fifty 

 pounds, are only chargeable at an a'.iateJ 

 rate ; yet few perfons know how to pro- 

 ceed under the s£l to obtain tn- Ic exeinpr 

 tions, or abatements j for all f e;ifrc pro- 

 perty is chargeable by the commlfioners of 

 the diltrift where it lies, and maft be le- 

 vied within the diltrift, unlefs the party 

 proceeds accordmg to the ftrift direftions 

 of the ail. 



Thus perfons polTcfTing only a fmall 

 freehold or income, amounting to fixty 

 pounds ■ftx annum, in refpeft of which 

 they are wholly exempt, or p..(r<;ired of 

 an income of lixty pounds and under one 

 hundred and fifty pounds, for which they 

 ate only to be chaiged at an abated rate 

 muft inevitably pay in the fame propor- 

 tion a> others whoff incomes exceed one 

 hundred and fitty pounds per annum, viz. 

 as perfons at the rale of 61. 5s. per cent, 

 unlefs they a^fuaily proceed to obtain re- 

 lief from the charge in the manner direfleJ 

 by the aft. 



The lame conife ii to be obferved for 

 claiming abatement in refpeft of children 

 muft alfo be obferved, viz. 



Every perfon claiining any fuch exemp. 

 tions or allowances as aforefaid muft deliver 

 a declaration thereof to the aflfclTors of the 

 pari(h where he rcfides, and ftate thefpecific 

 iuurces of his income, and if the fui'veyois 

 do not objefl thereto within forty days, the 

 commifrione:s are to grant fuch exemptions 

 or allowances ; but if the futveyors obje6^» 

 the party muft proceed before the com- 

 miflioners by appeal, 183. 



And every fuch claim muft be made to 

 the commiflioners of the diftrift where the 

 claimant relides, i3+. 



^t:d lubere the income fiall artfe from 

 property or profits arijitig ivholly in the fame 

 parijh ivhere the claimant fhall rejlde, the 

 commifTioners (hall csufe an entry there- 

 of to be made in their books, which will 

 be a dilcharge from payment. 187. 



But ivhere the income is on property or 

 profits arfuig in different parijhei or places, 

 under different dijlrids of commijfioners, 

 then the commiflioners by whom the claim 

 (hall have been allowed lliall grant a certi- 

 ficate of the allowance, all which certifi- 

 cates may be delivered by the party to the 

 colleftors of the parifh where the property 

 lies or is charged, which certificates arc 

 to be received a« cafh by the colle6lors. 



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