The account required as above during any one year shall be raised by assessment according to the circumstances and property to be protected of any person living in the village, or owning or occupying a building in the village for storing property or collecting rent, in cash or produce, with the following exceptions:-(a)All persons who, in the opinion of the panchayat, are too poor to pay half an anna per month shall be altogether exempt from assessment.(b)Chaukidars and dafadars resident within their beats should not be assessed, but if they are members of a joint family in which there are other earning members, this exemption will not carry with it the exemption of such other members as may be otherwise liable to assessment.(c)Government, as the owner of a house, is exempt from assessment: so, too, is the occupier of a house used for Government purposes in which he actually held, or on the income which he may actually derive from property or business, in the Union.
