Income Tax Act 1805

Assessors to verify the Delivery of Notices and the affixing of general Notices.

CXXIV. And be it further enacted, That the Assessors, or One of them, for every Parish or Place, shall personally appear before the said additional Commissioners at their First Meeting, or such other Meeting as such Asessors shall be appointed to attend, and shall then and there produce to the said additional Commissioners a List of the Names of all the Persons to whom such Notices as last aforesaid have been delivered in pursuance of this Act, and shall also make Oath, or solemn Affirmation before them, that the several Notices required to be delivered to Householders and Occupiers, and also to Lodgers and Inmates by this Act, have been duly served in the Manner required thereby, upon all Householders and Occupiers, and upon all Inmates and Lodgers within the Limits of the Places for which such Assessor shall have been appointed, to the best of his Knowledge; and that general Notices to the Effect mentioned in this Act have been duly affixed, in the Manner required by this Act, on such proper Places within the City, Town, or Place for which such Assessor shall act, as by this Act is required; and that the List delivered by him contains the Name of every Person within the said Limits, to wham such Notices ought to be delivered, according to the Directions of this Act, within the Knowledge of such Assessor; and every Assessor who shall neglect to appear, before such Commissioners, and to make such Oath or Affirmation, or who shall not return the Name or Names of any Person or Persons whose Name ought to be included in any such List as by this Act is required, shall forfeit for every such Offence any Sum not exceeding Twenty Pounds, to be recovered as any Penalty may be recovered under the said recited Acts respectively.