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Commissioners agreeing to make an Assessment on the Schedule may do so; but in certain Cases Commissioners may make an Assessment according to their Judgement, which shall be final.
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CXLII. And be it further enacted, That if the said Commissioners for general Purposes, or any Two or more of them, or the major Part of them present, after hearing all such Appeals as shall be depending before them, or upon any Objection made by the Inspector or Surveyor to any such last-mentioned Assessment or Schedule, whether such Inquiry, or Examination as aforesaid shall have taken place or not, shall agree to make an Assessment according to the Statement or Statements contained in the said Schedule, as the same shall have been returned or altered, or amended, upon Appeal as aforesaid, they shall direct an Assessment to be made of the Duties chargeable on the Statement or Statements contained in the said Schedule, at the Rate or Rates contained in the said Act before recited; and if the said Commissioners shall think proper to require a Verification of the said Schedule, they shall give Notice thereof in Manner aforesaid, to the Party or Parties to appear before them, to verify the said Schedule, and such Verification shall be made by the Party or Parties in such Manner, and such Assessments thereupon shall be made as herein-before directed, which Assessments shall be final and conclusive as aforesaid; but nevertheless in every Instance, where any Person shall have neglected or refused to return such Schedule, according to the Exigency of the Precept of the Commissioners, or if any Clerk, Agent, or Servant of such Party as aforesaid, being summoned, shall have neglected or refused to appear before the Commissioners to be examined, or if such Party, his or her Clerk, Agent, or Servant as aforesaid, shall have declined to answer any Question put to him or her by the said Commissioners, in Writing or viv[html] voce, or where the Schedule delivered shall have been objected to as aforesaid, and such Objection shall not have been appealed against within such reasonable Time as is directed by this Act, or where any Person, being required so to do, shall have neglected or refused to verify his or her Statement or Schedule, or his or her Answers or Examination, in Writing, or where the Commissioners shall agree as aforesaid to allow the Objections, or any of them, made by such Surveyor or Inspector, it shall be lawful for the said Commissioners, and they are hereby required in every such Case, according to the best of their Judgement, to settle and ascertain in what Sums such Person ought to be charged, and to make an Assessment accordingly, which Assessment shall be final and conclusive.
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