|
|
Commissioners for Special Purposes.
Treasury to appoint Assistant Commissioners.
|
XXX. And be it further enacted, That the Commissioners for the Affairs of Taxes for the Time being, together with such other Persons to be appointed as herein-after mentioned, shall be Commissioners for the special Purposes of this Act: And it shall be lawful for His Majesty, His Heirs or Successors, under the Royal Sign Manual, or the Lord High Treasurer or the Commissioners of His Majesty’s Treasury, or any Three or more of them, for the Time being, by Warrant under his or their Hand and Seal or Hands and Seals, from Time to Time, to appoint such and so many other Persons not exceeding Three, to be Assistant Commissioners for such special Purposes, as he or they respectively shall think expedient; which said Commissioners for the Affairs of Taxes and Assistant Commissioners, or any Two or more of them, shall have full Authority to execute the several Powers given by this Act to Commissioners for Special Purposes, either in relation to the Allowances specified in Number Five, Schedule (A.) of this Act, or in relation to the Special Exemptions granted from the Duties mentioned in Schedule (C.) of this Act, or to the assessing such Persons who shall neglect to make a Return of the Profits on which the said last mentioned Duties arise, or who shall pay the said Duties into the Bank of England; and also in relation to the examining, auditing, checking, and clearing the Books and Accounts of Dividends delivered to the Inspector under the Authority of this Act, and the Certificates of Assessment and Exemptions transmitted by the respective Commissioners for general Purposes from their respective Districts, in respect of the said last mentioned Duties; and also shall have full Authority to do any other Act, Matter, or Thing hereby directed or required to be done by, Commissioners for special Purposes, to be appointed under this Act; and all Powers, Provisions, Clauses, Matters, and Things contained in this Act for ascertaining the Amount of any Duty, Exemption, or Allowance mentioned in this Act, shall be used, practised, and put in Execution by the Commissioners so appointed or to be appointed in ascertaining the Amount of Duty, or any Exemption or Allowance placed under the Cognizance or Jurisdiction of the said Commissioners so appointed or to be appointed: Provided always, that it shall not be lawful for the said Commissioners so appointed or to be appointed, to alter any Assessment made by Commissioners in their respective Districts, or any Exemption, Abatement, or Allowance which they may lawfully grant, or any Certificate thereof, nor for the said Commissioners so appointed or to be appointed to summon any Person to be examined before them, but all Enquiries by or before the Commissioners so appointed or to be appointed shall be answered by Affidavit, to be taken before One or more of the Commissioners for general Purposes in their respective Districts, which such Commissioner or Commissioners is and are hereby authorized to take on Oath or Affirmation on unstamped Paper; and no such Affidavit shall be liable to any Stamp Duty whatever; and such Commissioners for special Purposes aforesaid shall have Authority to use, exercise, and apply all the Powers of this Act, as effectually as any other Commissioners are hereby authorised to use, exercise, or apply the same, so far as the same Powers relate to the Jurisdiction given to such Commissioners; and the said Assistant Commissioners, not exceeding Three as aforesaid, shall and may be allowed such Salary for their Pains and Trouble, and such incidental Expences as the said Lords Commissioners now or for the Time being, or the said Lord High Treasurer, shall direct to be paid to them.
|
