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Possessions in Ireland how to be assessed.
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CVI. And be it further enacted, That the Duty to be assessed by virtue of this Act, in respect of the Profits or Gains arising from Possessions or Securities in Ireland, upon any Person resident in Great Britain as aforesaid, may be stated to and assessed by the respective additional Commissioners acting for the respective Places where the Persons receiving or entitled unto the same shall reside, under the Regulations herein-after mentioned; and if the same shall be received by any Agent, Attorney, or Factor, such Agent, Attorney, or Factor shall make such Return of the Name and Place of Abode of the Person entitled thereto, as is herein required to be made of other Persons of full Age resident in Great Britain, or if not of full Age, shall be answerable for doing all Acts, Matters, and Things, as shall be required by this Act to be done, in order to the assessing such Profits to the said last-mentioned Duties, and paying the same.
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