CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 45

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be a debt due from the owner and recoverable as such from any

Where such payment is made by

rent or other moneys due to him.

any person other than the owner of the land and buildings then the

amount so paid by way of Property Tax shall be a debt due

the person assessed under section 5.

8.

A proportionate refund of property tax may be made whenever

any land and/or buildings is proved to the satisfaction of the

Commissioner to have been unoccupied during one or more

entire months of any year of assessment.

Chapter III

Salaries Tax

9.

Salaries tax shall be charged at the rates provided for

in section, and subject to the allowances hereinafter provided

on all income arising in or derived from the Colony in respect

メ

of

(a) any office or employment of profit; and

(b) any pension or annuity payable in respect of any such

office or employment:

Provided that the following shall be exempt

(1) The official emoluments received By the officer

administering the Government.

(ii) the official emoluments of consuls, vice-consuls and

persons employed on the staff of any consulate, who are subjects

or citizens of the State which they represent;

(iii) any sum received by way of commutation of pension or

annuity or any sɩm other than a pension withdraw from a

provident fund: Provided that this exmption shall not extend

to any sim withdraw from a provident fund to the extent to which

it representa contribătions which have been allowed as

deductions from income under the provisions of section 43(1)(a).

(iv) any income exempted by order of the Governor in

Council under section

10.

(1) Income from any office or employment includes

(1) any wages, salary, leave pay, fes, pension,

commission, bonus, gratuity, or perquisite, whether derived

/from