Income Tax Act 1805

For fixing the Time for hearing Appeals.

CXXXIV. And be it further enacted, That the Commissioners for general Purposes shall appoint a Time for receiving Appeals, as soon after the Assessments shall be returned to them by the additional Commissioners as conveniently can be done; and the Assessors shall cause Notice thereof to be given, by affixing the same on the Church Door, Market House or Cross, in the Parish or Place where they act; and the Meetings of the Commissioners for that Purpose shall be held from Time to Time within the Time limited by the said Commissioners, with or without Adjournment; and no Appeal shall be received after the Time limited by the said Commissioners, except on the Ground of Diminution of Income, as herein mentioned: Provided always, That if any Person shall be prevented from Absence, Sickness, or other reasonable Cause, to be allowed by the said Commissioners, from making or proceeding upon his Appeal, within the Time so limited, it shall be lawful for the said Commissioners to give further Time for that Purpose, or to admit the same to be made by any Agent, Clerk, or Servant, on the Behalf of such Appellant.