|
|
Exemptions and Allowance granted by following Rules.
|
CLXXXVII. And be it further enacted, That the Exemptions and Allowances granted under the Authority of this Act shall be granted according to the following Rules, and as the same are applicable to the Case in question; which Rules shall be deemed a part of this Act, as if the same had been enacted herein under a special Enactment.
|
|
| |
How granted on Income wholly arising in the Parish of Residence.
|
|
| |
First. –In all Cases where Claims shall be preferred on the Ground of the Amount, of Income, or for Children, and shall be made in respect of the Charge on Property or Profits of the Claimants situate or arising wholly in the same Parish or Place where, the Claimant shall, reside, the Commissioners shall cause an Entry thereof to be made in their Books, with the Names of the Claimants, and the Amounts of their respective Incomes, as proved, and the Amount of the Sums allowed to each Claimant, distinguishing the Allowances on the Ground of Income from the Allowances for Children; and whenever all such Claims shall have been determined, they shall sign One Schedule of all such Allowances, with Reference to the particular Assessments from, which such Allowances are to be taken, and, deliver the same to the Collector or Collectors of the Parish or Place where such Claimants are charged, without altering the Assessment, which Schedule shall be received by such Collector or Collector as Cash.
|
|
| |
How granted on Income arising if, different Parishes in the same Districts.
|
|
| |
or in different Districts.
|
|
| |
Second. —In all Cases where any such Claim as aforesaid shall be made in respect of the Charge on Property or Profits of the Claimants situate or arising in different Parishes or Places in the same District, and by the same Commissioners, or partly, on such Property or Profits, and partly, in respect of any annual Payment arising out of Property or Profits charged upon any Person or Persons other than the Claimant, and the Assessment on such Claimant in any One Parish or Place in the District where such Claim shall be made, shall be sufficient to answer the Amount of the Allowance made to such Claimant, it shall be lawful for the Commissioners, to allow the whole Sum in such One. Parish or Place, and to proceed therein, as in the First Rule, as if the whole Property, or Profits of the Claimant had arisen in such One Parish or Place; and where One such Assessment shall not be sufficient, they shall apportion the Allowance between Two or more such Assessments, in such Manner as they shall think fit, without Regard to the Proportion in which such Property or Profits in each such Parish or Place shall have been assessed, and so as to give Relief to the Party in the Most convenient Manner, and shall make their Entries of Discharge in the Books of the respective Parishes accordingly; and where such Claim shall be made in respect of the Charge on Property or Profits of the Claimant situate or arising in different Parishes or Places situate in different Districts of Commissioners, then the Commissioners by whom the Claim shall have been allowed, shall grant a Certificate for such Part of the Allowance as shall be to be made out of that District where the Claim was so allowed; all which Certificates shall be delivered to the Collectors of the respective Parishes where the Assessments to which such Certificates relate shall have been made; and the Collector or Collectors shall receive such Certificates as Cash, and shall act in all Respects as if the Amount of the Allowance in each Parish or Place had been in Proportion to the Assessment therein; and shall be returned to the Commissioners of the same District in the Manner directed by the Seventh Rule herein-after set forth, in order that the said Commissioners may enter the same in their Books in Discharge of the Sums so certified, and as if the same Allowances had been granted by them in the Manner directed in other Cases falling within the said First and Second Rules.
|
|
| |
Where the Income arises from annual Payments from Property charged on others, which cannot be satisfied by an Assessment on the Party, a Certificate to be granted.
|
|
| |
Third. —In all Cases where any such Claim as aforesaid shall be made in respect of any annual Payment, arising out of Property of Profits charged upon any Person or Persons other than the Claimant, either wholly or in Part, and which cannot be satisfied out of any Assessments made on the Claimant according to the Second Rule, a Certificate, signed by the Commissioners granting the Allowance, shall in each Case be delivered to such Claimant in respect of such annual Payment, specifying the Amount of Income of the Claimant, the Amount of such annual Payment, and by whom payable, and the Amount of the Allowance in respect of such annual Payment, which shall in every Case be the Sum by which the Duty of One Shilling on every Twenty Shillings of such annual Payment, is diminished by such Allowance.
|
|
| |
Certificates to be delivered to the Party making the Payment;
|
|
| |
Fourth. —Every Certificate granted according to the Third Rule, shall be delivered to the Person from whom the annual Payment mentioned therein shall be payable at the Time of such Payment, and shall be an Authority to the Claimant to demand the Amount of such Allowance, together with the Residue of such annual Payment, without further Deduction thereout than such Sums, if any, as shall such Allowance remain chargeable in respect of such annual Payment.
|
|
| |
and by him to the Collector.
|
|
| |
Fifth. —Every Certificate granted under the Third Rule, and delivered to the Person mentioned therein as liable to such annual Payment, shall be transferred to the Collector or Collectors of the Parish or Place where such Person shall reside, by Indorsement under the Hand of such Person, and shall be received from such Person by such Collector as Cash, on Account of the Person indorsing the same.
|
|
| |
Certificate to operate by satisfying the Assessment unpaid, or to entitle the Bearer to Repayment,
|
|
| |
Sixth. —Every Certificate granted under the Authority of this Act, and delivered to any Collector or Collectors as aforesaid, either by the Commissioners or the Person named therein, shall be applied in Discharge or Satisfaction of so much of the Duty charged on and then payable by the Person delivering the same, or on whose Account the Allowance was granted; and in case the Assessments on such Persons shall have been fully paid and satisfied before the Delivery of such Certificates, or in case such Assessment shall be insufficient, or no such Assessment shall have been made on such Persons in the Parish where such Certificates shall be delivered, the said Collector or Collectors shall pay, to the Persons on whose Account such Certificates were grated, or by whom the same was transferred by Indorsement, the Amount of the Allowances granted thereby, or so much thereof as shall be necessary.
|
|
| |
Certificates to be delivered to Commissioners by Collector, who shall receive a Schedule of Discharge.
|
|
| |
Seventh. —Every Certificate transferred to any Collector or Collectors by Indorsement, shall be numbered progressively by him or them, and, before the Accounts for that Year shall be closed, shall be delivered to the Clerk of the Commissioners of the District by the respective Collectors, taking the Clerk’s Receipt for the same; who shall enter the same in a Book to be provided for that Purpose in their Order as numbered progressively; and the said Commissioners shall cause a Schedule thereof to be carefully prepared for each Parish or Place in their District, which shall be signed by them, and delivered to the Receiver General in discharge of so much of the Assessments in such Parishes or Places respectively; all which Schedules, made and signed under the Authority of this Act, shall be allowed in the Accounts of the respective Receivers General.
|
