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Declarations to be made by Persons claiming Abatements to the Commissioners who may allow the same.
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CLXXXIII. And, in order that due Provision may be made for granting the said Exemption or Allowances in the Three preceding Clauses, be it further enacted, That every Person claiming such Exemption or Allowances as aforesaid, in respect of the Duties assessed upon him or her shall, within the Time limited by this Act for making Returns of the Duty chargeable as directed by this Act, or within such further Time as the respective Commissioners shall, for special Cause assigned, allow, deliver, or cause to be delivered, to the Assessor or Assessors of the Parish or Place where such Claimant shall reside, and not elsewhere, a Declaration in Writing, signed by him or her, of his or her Intention to claim such Exemption or Allowances, which Declaration shall be in such Form as may be directed under the Authority of this Act, declaring therein the particular Source or Sources from whence such Income shall arise, and the particular Amount arising from each Source, and also every Sum of annual Interest, or other annual Payment reserved or charged thereon, whereby the Income shall or may be diminished, to which Declaration every Surveyor or Inspector shall have Access to take Copies of or Extracts from, under the like Powers as in other Cases; and in every Case where the Surveyor or Inspector shall not object to such Declaration within Forty Days, or such further Time as the Commissioners, on just Cause, shall allow to him to make such Objection, it shall be lawful for the said Commissioners to grant such Exemption or Allowances, as the Case may require, in the Manner herein-after directed, without altering the Assessment; but in case the Surveyor or Inspector shall object thereto in Writing, suggesting that lie hath reason to believe that the Income of such Person is not truly declared therein in any Particular or Particulars, or not conformable to the Assessment or Assessments thereupon, then and in such Case, unless the major Part of the Commissioners present at the Time of taking such Objection into Consideration shall fee Cause to disallow such Objections, the Merits of such Claim shall be heard upon Appeal, subject to such Rules, Regulations, and Penalties as other Appeals under this Act are directed to be heard and determined.
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