Income Tax Act 1805

For appointing a greater Number of Commissioners for general Purposes in Head of additional Commissioners.

Three of them to execute the Other of additional Commissioners.

Where none such are appointed, then Commissioners for the Purposes of this Act are to divide themselves, so that Two may act as additional Commissioners.

If not sufficient of such Commissioners, they may be taken out of the adjoining District.

XXVIII. Provided always, and be it further enacted, That if it shall appear to the Commissioners for general Purposes as aforesaid, whether they shall have been chosen as aforesaid, or shall act by virtue of their Appointment of Commissioners for executing the said Land Tax Act, to be expedient that a greater Number than Seven Commissioners for general Purposes as aforesaid, possessing the Qualification required for such Commissioners, should be appointed for any District, instead of appointing Commissioners possessing only the Qualification required for additional Commissioners as before mentioned, it shall be lawful for them to appoint such greater Number, not in any Case exceeding the Number of Seven, observing with regard TO such Appointments the same Rules as in the first Appointment of Commissioners for general Purposes as aforesaid, but nevertheless without adding thereto any Persons to supply their Vacancies; and in every Case of appointing such increased Number of Commissioners for general Purposes as aforesaid, it shall be lawful for the said Commissioners, at their first Meeting, after such Appointment, and they are hereby, required to choose indifferently by Lot such Number of their own Body, not less than Three or more than Seven, to execute the Office vested in additional Commissioners by this Act; and the Persons so chosen shall be additional Commissioners for executing this Act, and the Powers hereby vested in additional Commissioners, and they, are hereby required to execute this Act accordingly; and the remaining Commissioners not so chosen by Lot shall execute the Powers vested in the Commissioners for general Purposes as aforesaid; provided that where no such additional Commissioners shall have been appointed specially to execute the Powers vested in additional Commissioners, the Commissioners acting in the Execution of this Act, Whether chosen as aforesaid or not, shall divide themselves in such Manner that Two Commissioners at the least shall be appointed to execute the Powers vested in additional Commissioners by this Act; and if in such Case there shall not be Two remaining Persons at least qualified to act as Commissioners for general Purposes as aforesaid in such District, then and in such Case the Persons qualified to act in the Execution of this Act as Commissioners for general Purposes as aforesaid in any adjoining District of the same County, Riding, Division, Shire, or Stewartry; or such Number of them as shall be requisite, shall execute this Act and the Powers hereby vested in Commissioners for general Purposes as aforesaid, in and for such first mentioned District.