Income Tax Act 1805

Exemption in respect of Incomes under 60 l.

CLXXXVIII. Provided always, and be it further enacted, That where the Income returned shall be under Sixty Pounds, and shall arise as herein-after described, the Exemption in respect thereof shall be granted according to the following Rules; which Rules shall be deemed a Part of this Act as if the same had been enacted herein under a special Enactment.

Manner of exempting Income under 60 l. by Parish Inquisitions.

Commissioners to select Seven in large Parishes to make the Inquisition

Whenever the Assessor Assessors of any Parish or Place shall have received any Declaration of Claim to an Exemption, wherein the Income shall wholly arise from Profits within the same Parish or Place, as less than Sixty Pounds per Annum, he or they shall forthwith deliver the same, if in England, to the Churchwardens and Overfeers of the Poor or One of them, and if in Scotland, to One of the Elders of the said Parish or Place; and such Churchwarden or Overfeer of the Poor and Elder respectively, shall forthwith call a Vestry or Meeting of the principal Inhabitants of such Parish or Place, to inquire into the Truth of such Declarations on their Oaths (which Oaths the said Churchwarden or Overfeer of the Poor and Elder respectively is hereby authorized and required to administer to any Number of such Vestry or Inhabitants, not in any Case exceeding Seven) diligently to inquire and make true Presentments of the Amount of Income of the respective Claimants to the best of their Judgement and Belief; and the said Churchwarden or Overfeer of the Poor and Elder respectively, may examine such Claimants, and may require the Attendance of any competent Persons to give Evidence, and may examine such Persons touching the Income of such Claimants, and after such Inquiry the Jury shall ascertain by their Verdict, or the Verdict of the major Part of them, the full and just Amount of the annual Profits and Gains of every such Claimant; and in and by their Verdict in Writing under their Hands shall return the several Amounts to the Assessor or Assessors aforesaid, as also the several Amounts of any Interest or other annual Payment to which such Claimants are liable, who shall deliver the same to the respective Commissioners for general Purposes of the same District: Provided always, that the said Commissioners, before the Allowance of such Claims, shall examine the Assessor or Assessors who shall respectively attend the Commissioners for that Purpose at such Time and Place as they shall appoint, touching the Inquiry and Return so made; and if the said Commissioners shall be satisfied with the Returns so made, they shall cause the Estimates to be entered in their Books as returned in such Verdict, and make an Assessment thereon at the Rate prescribed in the said recited Duties and this Act, and afterwards grant such Exemptions or Allowances as they may grant under the Authority of this Act, on the Amount of each Person’s Income returned in such Verdict; but in case the said Commissioners shall be dissatisfied with any Return by such Verdict, they shall hear and determine the Merits of such Claim as an Appeal, of which the Party shall have due Notice: And whenever the Vestry, or substantial Inhabitants of any Parish or Place, shall be so numerous as to require the Selection of Seven Persons to be summoned to the Meeting for the Purpose of such Inquiry as aforesaid, such Selection shall be made at the Discretion of the Commissioners for general Purposes acting for the District where such Parish or Place is situate, and the Expediency of such Selection shall be determined by them in every Case, of which they shall give Notice to the officiating Minister; and none other of the Vestry, or of the Inhabitants of such Parish or Place, shall be sworn upon such Inquiry.