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Abatements of Children.
Where the annual Income is 60 l. and under 400 l. for each Child above Two, 4 l. per cent., 400 l. and under 1,000 l. for each Child above Two, 3 l. per cent,; 1,000 l. and under 5,000 l. for each Child above Two 2 l. Per Cent.; 5,000 l. and upwards, for each Child above Two, 2 l. per Cent.
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CLXXXII. And be it further enacted, That every Person having more than Two Children born in lawful Wedlock, and bona fide maintained at the Expence of such Person, shall, for every Child above Two, be entitled to the respective Abatements following; (that is to say) where the aggregate annual Amount of the Income of such Person is Sixty Pounds or upwards, and under Four hundred Pounds a Year, there shall be allowed for each Child above Two, a Sum after the Rate of Four Pounds per Centum on such aggregate annual Amount, and in proportion to the Duty chargeable on that Amount, to be ascertained by such Tables as have been or shall be transmitted to the respective Commissioners for that Purpose; and where such annual aggregate Amount shall be Four hundred Pounds, and under One thousand Pounds per Annum, an Abatement after the Rate of Three Pounds per Centum for each such Child above Two; and where such aggregate annual Amount shall be One thousand Pounds, and under Five thousand Pounds, an Abatement after the Rate of Two Pounds per Centum for each such Child above Two; and where such aggregate anneal Amount shall be Five thousand Pounds or upwards, an Abatement after , the Rate of One Pound per Centum for each such Child above Two; provided that such Claimant shall, within such Time as herein-after is directed, deliver a Declaration in Writing, containing the whole Number of such Children, and their respective Names and Places of Residence, and which of them are a Part of the Family, or reside elsewhere as aforesaid; Provided also, that the Children by any former Marriage, either of the Husband or Wife, or of the Husband or Wife deceased, shall equally entitle such Person to the Benefit of such Abatements as his or her own Children.
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