Income Tax Act 1805

Additional Commissioners to consider Statements and make assessments.

CXXVI. And be it further enacted, That, the several and respective additional Commissioners shall appoint Meetings within their respective Districts, for taking all Statements, then and from Time to Time to be delivered to them, into Consideration, within a reasonable Time after the Inspector or Surveyor shall have had the Examination of such Statements; and in case the said Commissioners respectively shall be satisfied that any such Statement hath been bona fide made according to the Provisions of this Act and so as to enable the Commissioners to charge the Person or Persons returning the same, with the full Duties with which he, she, or they ought to be charged on Account thereof, or more; and in case no Information shall be given to the said Commissioners of the Insufficiency thereof, or no Objection shall be made thereto by the Inspector or Surveyor, which he is hereby empowered to make for sufficient Cause, the said Commissioners shall direct an Assessment to be made of the Duties chargeable on such Statement by virtue of this Act.