§ The remuneration of collectors of taxes is calculated as follows:
§ Computations are made by reference—
§ (a) to the number of charges to tax as appearing in the collector's duplicates of assessments; and
§ (b) to the number of receipts for tax necessarily issued by the collector.
§ (a) Computation by reference to Charges:
|For the first 5,400 charges||9d.|
|For the next 1,600 charges||7.2d.|
|For charges above 7,000||6.525d.|
§ (b) Computation by reference to Receipts:
|For the first 2,700 receipts||1s.||6d.|
|For the next 800 receipts||1s.||2.4d.|
|For receipts above 3,500||1s.||1.05d.|
§ The amounts reached after these two calculations (a) and (b) are added together and divided by two. Certain adjustments are made for charges and receipts issued for tax that is legally payable in two instalments, for charges sent for collection from another area and for charges for tax on weekly-wage-earners. Special additions may be made for circumstances rendering a collection exceptionally difficult or expensive. This process of calculation yields the figure of basic remuneration to which is added a modified form of the Civil Service cost-of-living bonus.
§ The gross remuneration for assessing or collecting is inclusive of all expenses incurred by the assessor or collector in the performance of his duties.