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Persons claiming Abatements to deliver in a Declaration specifying the Amount of Payments.
Commissioners to grant Certificate of Exemption or Abatements and separate Certificates for separate Amounts due from different Sources.
Persons guilty of Fraud in making Claims, or obtaining Certificate, to forfeit 20 l.
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CLXXXV. And be it further enacted, That every Person claiming such Exemption or Allowance in respect any Deductions to which such Persons may be liable, out of any annual Payment from which Deductions are herein authorized to be made, which shall be payable to such Claimant, shall, within the like Period and in like Manner as aforesaid, deliver or cause to be delivered to the Commissioners in the District where such Person shall reside a further Declaration of his or her Intention to make such Claim; and every such last mentioned Declaration shall specify the annual Amount of every such Payment, and the Name or Names of the Person or Persons by whom the same is payable, which last mentioned Claim shall be proceed upon in like Manner as is before directed; provided that no such last mentioned Claim shall be allowed, unless the Claimant shall produce to the said Commissioners, being duly summoned by them for that Purpose, the Deed, Instrument, or Security, under which such Payment as aforesaid shall be to be made, or shall otherwise prove, to the Satisfaction of the said Commissioners, that the same is due and payable by virtue of a Charge, Reservation, or Contract, as herein-after mentioned; and in case any such last mentioned Claim shall be allowed as aforesaid, the Commissioners acting for such District or Department shall grant to such Claimant a Certificate, to be made out in such Form as may be directed under the Authority of this Act; and in every Case where such Claimant shall derive his or her Income, for which such Exemption or Allowance is made, from annual Payments from different Persons, a separate Certificate, in the Form before prescribed, shall be delivered for each of such separate Payments, in a due Proportion to the Amount of each Payment respectively, in order that each such Certificate may be separately applied as herein directed; and if any Person or Persons shall be guilty of any Fraud or Contrivance in making such Claim, or in obtaining any such Exemption or Allowance, or shall fraudulently conceal or untruly declare any Income or Amount of Income, or shall make a second Claim for the same Cause, he, she, or they so offending shall forfeit the Sum of Twenty Pounds, and Treble the Duty chargeable in respect of all the Sources of Income of such Person or Persons, and as if such Claim had not been allowed.
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