One eightieth of physical exertion income averaged over past 3 years and one fortieth of produce on property income over past year. The first 300 pounds were exempt from tax.
One thirtieth of physical exertion, one twentieth of produce on property,
but when income is less than 150 pounds, no tax is payable.
When income is greater than 150 pounds and less than 450 pounds, a deduction of 120 pounds is applicable.
To minimize income splitting, the income of a married woman living with her husband was deemed to be the income of her husband.
One fortieth of all income when income is in excess of 200 pounds
When income is in excess of 200 pounds
for physical exertion one sixtieth up to 1200 pounds, one fortieth 1200-2200 pounds, one thirtieth on the excess over 2200 pounds
for produce on property, the rates were double, but the breakpoints were identical.
** End of Report