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Commissioners over ruling Objection, or satisfied with the Assessment or Schedule, may confirm or alter the Assessment accordingly.
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CXXXVIII. And be it further enacted, That if upon receiving the Objections of such Surveyor or Inspector to any Schedule, the said Commissioners or the major Part of them present at any Meeting for the Purpose of taking such Objections into Consideration, shall see Cause to disallow such Objections or if upon hearing of any such Appeal as aforesaid, the said Commissioners shall be satisfied with the Assessment made by the additional Commissioners, or after Delivery of a Schedule they shall be satisfied therewith, and shall have received no Information of the Insufficiency thereof, the said Commissioners for general Purposes shall direct such Assessment to be confirmed or altered according to such Schedule, as the Case may require, and shall direct an Assessment to be made of the Duties chargeable on the Statement or Statements contained in such Schedule; provided, that in every Case where they shall think proper that the said Statement on which the additional Commissioners made their Assessment, or the Schedule delivered to the Commissioners for general Purposes should be verified, they shall direct the Assessor or Assessors to give Notice thereof to the Person or Persons to be charged with the said Duties, and to appear before them to verify the same in the Manner herein after mentioned; and every such Person to whom such Notice shall be given, shall and he is hereby required to appear before the said Commissioners for general Purposes, and on Oath or solemn Affirmation as aforesaid, to verify the Contents of his, her, or their Statement or Schedule, and to sign and subscribe the same with his or her proper Name; and which Oath or Affirmation shall be, that the Contents of such Schedule are true, to the best of his or her Judgement or Belief, and that the same contains the just Balance of the Profits and Gains arising from the Source or Sources therein contained, after making such Deductions as are therein stated, and that no Deduction or Deductions whatever than such as are therein stated, have been made from the Profits or Gains accounted for, and to such Amount only as is therein stated: Provided always, that such Person shall be at liberty to amend such Statement or Schedule, before he or she shall be required to take such Oath or Affirmation; and after such Oath or Affirmation, and in every Case where such Schedule shall not have been objected to as aforesaid, and the said Commissioners shall be satisfied therewith, they shall make an Assessment according to such Statement or Schedule on the Amount therein stated, at which the Duty therein shall have been computed; and every such Assessment made, after Verification of such Schedule, shall be final and conclusive as to the Matters contained in such Schedule.
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