Income Tax Act 1805

Assessors to deliver Notices at the Houses of Persons chargeable, who are to deliver Statements.

CXI. Provided always, and be it further enacted, That the said Assessors shall, within the like Time after receiving the Precept of the Commissioners under this Act, give Notice to every Householder, or Occupier of any Apartment where the Dwelling House shall be let in different Apartments; and to every Lodger, Inmate, or other Person chargeable to the said Duties, and residing within the Limits of the said Places where such Assessors shall act, or leave the same at his or her Dwelling House or Place of Residence, requiring every, such Person to prepare and deliver, in Manner herein-after directed, all such Lists, Declarations, and Statements, as they are respectively required to do by this Act, within, such Time as shall be limited by such Precept within, the Period before mentioned; and if any Person residing within any Parish or Place at the Time such general Notice as aforesaid shall be given, or to whom such Notice shall be personally given, or at whose Dwelling House of Place of Residence the seme shall be left, shall refuse or neglect to make out such Lists, Declarations, or Statements, as may be applicable to such Person, and, as the Case may require, land deliver the same in Manner herein-after directed, within the Time limited in such Notice, then such additional Commissioners shall forth with issue a Summons under their Hands, or the Hands, of any Two or more of them, to all such Persons making Default as aforesaid, in order that the Duty and Penalty for such Refusal or Neglect may be duly levied.