Income Tax Act 1805

Commissioners to assess and levy for former Years.

XXIII. And be it further enacted, That in every Year when a new Appointment of a Commissioner or Commissioners shall take place, he and they shall execute the said Act and this Act as well with respect to Arrears of Duties assessed in any former Year under the said Act, or this Act, as to the Assessments to be made in such Year in which they shall be appointed, and shall have the like Powers to levy and collect such Arrears as they have to assess, levy, and collect the Duties assessed by them, for all which Acts such Appointment shall be a sufficient Authority, subject to the Regulations of this Act.