1903. ’III EDWARD VII. Cap. 17. 27

(3) All non-residents carrying on or engaged in any trade, business, employment, profession or call— ing within the city limits : provided that the follow- ing persons Shall be exempted from income tax: (a) clergymen ; (1)) persons in receipt of a less income or salary than four hundred dollars; (0) officials of the Provincial Government; and provided also that no person shall be assessed in respect of income or salary accruing from‘ business carried on by him entirely outside of. city limits, or in respect of the rents or receipts of real estate which is itself taxed.

Nmrresidcnts

70. No such assessment upon income shall ex c its to regu ceed one per cent. of the net yearly meome, salaries 1:3; $1555; or receipts of the person assessed and the city shall by by law, or by- laws to be passed by them, declare and enact the: rate at which such income assessment shall be lcvied and assessed.

POLL TAX.

71. Every male person of the age of twenty- one years reSident in the city, or doing business therein or being employed 01 living therein for the space of two months shall be rated and assessed in the sum of two dollars ”annually as a poll tax. Provided always that every such person, should his age exceed sixty years, at the time the notice of assessment hereinafter referred to is served upon him, may claim exemption from the paying of such poll tax on account of his being over age aforesaid, and shall claim such exemption by appealing in man— ner hereinafter contained. Provided always that in default of such appeal, every such person assessed by the assessor, no matter what his age, shall be held and deemed liable to pay said poll tax. Provided further that the omission of the name of any person from the Assessment Book when returned shall not excuse any such person from payment of Poll Tax who may previous to such return or at any time

Poll Tax