- The rate to be levied in any village for the purposes of this Act, shall be an assessment according to the circumstances and the property to be protected of the persons liable to the same:Provided that the amount to be assessed on any one person shall not be more than one rupee per mensem, and that all persons who, in the opinion of the panchayat, are too poor to pay half an anna a month shall be altogether exempted from assessment under this Act.
