Section 10Part 0 —
Remission, in part or whole of duties to indigent person
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Whenever it comes to the knowledge of any Collector or Assistant Collector that any person in possession of property liable to taxation under this Law is poor and indigent and unable to pay the taxes or duties, or cannot afford to pay more than a portion of such tax or duties, he shall refrain from enforcing the payment of taxes or duties, or any portion thereof, until he has transmitted to the Governor a statement of the case in which he shall give the name of the person, the amount due by him for taxes or duties and any evidence he may have of the poverty of such person or his inability to pay the whole of the tax or duty with which he is charged.
The Governor, in every case, may institute such further inquiry as he considers necessary and, after consultation with the auditors, may remit a portion or the whole of the taxes or duties then due.
Defined Terms
indigentpoor