|
|
Persons acting for others (except Bankers) to deliver in Lists, in order to the Duty being duly charged.
|
CXIV. And be it further enacted, That every Person who shall be in the Receipt of any Money or Value, or the Profits or Gains arising from any of the Sources mentioned in Schedule (D.) chargeable by this Act, of or belonging to any other Person or Persons, in whatever Character the same shall be received (except Bankers or Persons acting as such as aforesaid;) shall, within, the like Period, prepare and deliver, in Manner before directed, a List in Writing, in such Form as aforesaid, signed by him or her, containing the Name and Names, and Place or Places of Abode of each and every Person to whom any such Property shall belong, together with a Declaration whether such Person is of full Age, or a married Woman living with her Husband, or resident in Great Britain, or an Infant, Idiot, Lunatick, or insane Person, or a married Woman for whose Payment of the Duty hereby charged on her, the Husband is not accountable, by this Act, in order that such Person, according to a Statement to be delivered as herein mentioned, may be charged either in the Name of the Person delivering such List, if the same shall be so chargeable, or in the Name of the Person for Persons to whom such Property shall belong, if of full Age and resident in Great Britain, and the same be so chargeable by this Act; and every: Person acting in such Character jointly with any other Person or Persons, shall deliver a List of the Name or Names, and Place or Places of Abode of the Person or Persons joined with him or her at the Time of delivering such List, and to the same Persons to whom such List shall be delivered.
|
