Income Tax Act 1805

Qualification of additional Commissioners.

In Default of naming additional Commissioners, Commissioners of the District may act.

XXI. Provided always, and be it further enacted, That no Person shall be capable of acting as such additional Commissioner who shall not be seised or enseost, or possessed of an Estate of the like Nature, and of Half the Value as is herein required for the Estate of a Commissioner for the Purposes of this Act, in the same District, and who respectively are hereby authorized to name and app int such additional Commissioners: Provided also, that where no additional Commissioners shall be named and appointed in any District, then and in such Case the Commissioners, appointed for the Purposes of this Act, shall execute the same in such District, in all Matters and Things authorized to be done by additional Commissioners by this Act.