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The Cases.
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53.—(1) Tax under Schedule D shall be charged under the following Cases:
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Case I.—Tax in respect of—
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(a) any trade not contained in any other Schedule;
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(b) the property in the following lands, tenements and hereditaments—
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(i) quarries of stone, slate, limestone or chalk, or quarries or pits of sand, gravel or clay;
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(ii) mines of coal, tin, lead, copper, pyrites, iron and other mines;
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(iii) ironworks, gasworks, salt springs or works, alum mines or works, waterworks, streams of water, canals, inland navigations, docks, drains or levels, fishings, rights of markets and fairs, tolls, railways and other ways, bridges, ferries and other concerns of the like nature having profits from or arising out of any lands, tenements or hereditaments;
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Case II.—Tax in respect of any profession not contained in any other Schedule;
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Case III.—Tax in respect of—
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(a) any interest of money, whether yearly or otherwise, or any annuity, or other annual payment, whether such payment is payable within or outside the State, either as a charge on any property of the person paying the same by virtue of any deed or will or otherwise, or as a reservation out of it, or as a personal debt or obligation by virtue of any contract, or whether the same is received and payable half-yearly or at any shorter or more distant periods;
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(b) all discounts;
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(c) profits on securities bearing interest payable out of the public revenue other than such as are charged under Schedule C;
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(d) interest on any securities issued or deemed within the meaning of section 466 to be issued, under the authority of the Minister for Finance, in cases where such interest is paid without deduction of tax;
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(e) income arising from securities outside the State except such income as is charged under Schedule C;
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(f) income arising from possessions outside the State;
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Case IV.—Tax in respect of any annual profits or gains not falling under any of the foregoing Cases, and not charged by virtue of any other Schedule;
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and subject to and in accordance with the provisions of this Act applicable to the said Cases respectively.
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(2) The provisions of subsection (1) are without prejudice to any other provision of this Act directing tax to be charged under one or other of the said Cases, and the tax so directed to be charged shall be charged accordingly.
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