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Joint Tenants, etc. may severally claim Abatements;
except Farms in one Demise, or not in exclusive Possession;
and except sleeping Partners.
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CLXXXIX. And be it further enacted, That Coparceners, Joint Tenants, or Tenants in Common of the Profits of any Property whatever, and any Tenants of Messuages, Lands, Tenements, Hereditaments, or Heritage, being in the actual Occupation thereof in Partnership, and entitled to the Profits thereof in Shares, and any Partners carrying on Trade, or exercising any Profession together, and entitled to the Profits thereof in Shares, may severally claim such Exemptions or Abatements, according to their respective Shares and Interests; and such Claims being duly provided to the Satisfaction of the Commissioners to whom the same are made, may be proceeded upon as in the Cases of several Interests: Provided always, that the Profits so arising shall not in any Case be charged separately to the Duty in respect of the Occupation of Lands so as to diminish the Rate chargeable on the Whole of the Profits of Lands comprized in one and the same Demise; nor where Lands shall be let without relinquishing the Possession by Lessor; or where the Lessee shall not be exclusively in the Possession and Occupation of the Lands so let: Provided also, that the Profits arising from any Trade or Profession carried on in Partnership, shall not be charged separately so as to diminish the Rate chargeable thereon, on Occasion of the Claim of any Partner therein, other than the ostensible acting Partners in such Trade or Profession.
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