Income Tax Act 1805

Trustees and Officers of Corperations may retain the Duties.

CIII. And be it further enacted, That where any Person being Trustee, Agent, or Receiver, Guardian, Tutor, Curator, or Committee of or for any Person or Persons, shall be assessed as herein-after mentioned, in respect of such Person or Persons, or where any Chamberlain, Treasurer, or other Officer of any Corporation, Company, Fraternity, or Society, shall be so assessed in respect of such Corporation, Company, Fraternity, or Society as aforesaid, then and in every such Case it shall be lawful for every Person or Persons who shall be so assessed, by and out of the Money which shall come to his or her Hands as such Trustee, Agent, or Receiver, Guardian, Tutor, Committee, or Curator, as aforesaid, or as such Chamberlain, Treasurer, Clerk, or other Officer, to retain so much and such Part thereof, from Time to Time, as shall be sufficient to pay such Assessment; and every such Trustee, Agent, or Receiver, Guardian, Tutor, Committee, or Curator, Chamberlain, Treasurer, Clerk, or other Officer, shall be and they are hereby respectively indemnified against all and every Person and Persons, Corporations, Companies, Fraternities, or Societies whatsoever, for all Payments which they shall respectively make in pursuance and by virtue of this Act.