|
|
Where an Assessment shall be increased, the Commissioners may charge the Party with the Penalty, not exceeding double the Amount.
|
CXLIII. And be it further enacted, That in every Case where the said Commissioners for general Purposes shall have made any increased Assessment upon the Amount contained in the Statement or Schedule of the Party to be charged, or shall, at any Time during the Continuance of this Act, discover that any Increase ought to be made, whether upon the Surcharge of the Surveyor or Inspector, or from his or their Information or otherwise, it shall be lawful for them to charge such Person or Persons in a Sum not exceeding double the Amount by which the Duties shall have been increased; (that is to say), where the Party or Parties shall have refused or neglected to deliver any Statement or Schedule, then in a Sum not exceeding double the Amount of the Sum which, according to the Rate prescribed in Schedule (D.) such Person in the Judgement of the said Commissioners ought to be charged at, to be added to the Assessment, and applied as directed by this Act in other Cases of increased Assessments; and in Case a Statement or Schedule shall have been so delivered, then in a Sum not exceeding double the Amount beyond the Amount contained in such Statement or, Schedule, unless such Person or Persons shall in every such Case make it appear, that the Omission complained of did not proceed from any Fraud, Covin, Art, or Contrivance, or any gross or wilful Neglect.
|
