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Exemptions from Duties Upon Proof that the Income is less than 60 l. and Abatements allowed at the Rates in the Table upon Income amounting to 60% but less than 150 l. per Annum.
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CLXXX. Provided always, and be it further enacted, That every Person charged to the Duties hereby granted in respect of any Profits or Gains hereby charged, or liable to the Payment thereof in respect of any Sum or Sums arising from the Profits hereby charged, shall upon proving, as herein-after is mentioned, that the aggregate annual Amount of his, her, or their Income is less than the Sum of Sixty Pounds, be exempted from the Payment of the said Duties, and from all Deductions or Payments on Account thereof, or by reason of this Act, in Manner hereinafter mentioned, without any Alteration or Discharge of the Assessment; and that in all Cases where such aggregate annual Amount shall be Sixty Pounds or more, and shall be less than One hundred and fifty Pounds, such Person shall be entitled to such Allowance as may be necessary to reduce the Payment in each Case respectively, in the Proportion stated in the following Table; (this is to say),
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Where the said aggregate annual Amount shall be Sixty Pounds or more, and less than Seventy Pounds, the Sum of ---
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Three-pence.
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Where the said aggregate Amount shall be Seventy Pounds or more, and less than Eighty Pounds, the Sum of ---
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Four-pence.
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Where such aggregate annual Amount shall be Eighty Pounds or more, and less than Ninety Pounds, the Sum of ---
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Five-pence.
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Where such aggregate Amount shall be Ninety Pounds or more, and less than One hundred Pounds, the Sum of ---
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Sixpence.
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Where such aggregate Amount shall be One hundred Pounds or more, and shall be less than One hundred and ten Pounds, the Sum of --
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Seven-pence.
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Where such aggregate Amount shall be One hundred and ten Pounds or more, and shall be less than One hundred and twenty Pounds, the Sum of -
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Eight-pence.
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Where such aggregate Amount shall be One hundred and twenty Pounds or more, and less than One hundred and thirty Pounds, the Sum of -
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Nine-pence.
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Where such aggregate Amount shall be One hundred and thirty Pounds or more, and less than One hundred and forty Pounds, the Sum of -
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Ten-pence.
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Where such aggregate Amount shall be One hundred and forty Pounds or more, and less than One hundred and fifty Pounds, the Sum of -
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Eleven-pence.
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And every Claim to such Exemption or Abatement shall be claimed and proved, and the Proceedings thereupon shall be had before the respective Commissioners for general Purposes in the District where such Claimant shall reside pursuant to and under the Powers and Provisions by which the Duties in Schedule (D.) are herein directed to be ascertained, charged, levied, collected, and paid, but nevertheless subject to the Directions herein-after contained.
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