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Abatement to be allowed when Persons shall cease to exercise any Trade, or shall die before the End of the Year.
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CXLVIII. And be it further enacted, That in Case any Person, charged to the said last-mentioned Duties, whether the Computation thereon shall have been made on the Profits of One Year or an Average, as herein allowed, shall Case to exercise the Profession, or to carry on the Trade, Employment, on Vocation, in respect whereof such Assessment was made, or shall die before the End of the Year current at the Time of making such Assessment, or shall from any other specific Cause be deprived of or lose the Profits or Gains on which: the Computation of Duty charged in such Assessment was made, it shall be lawful for such Person, or the Heirs, Executors, Administrators, or Assigns of such Person, to make Application to the Commissioners for general Purposes of the District, within Three Calendar Months after the End of such Year; and on due Proof thereof to the Satisfaction of such Commissioners, it shall be lawful for the said Commissioners to cause die Assessment to be amended or vacated, as the Case may require; and to give such Relief to the Party charged, his or her Heirs, Executors, Administrators, or Assigns, as shall be just; and in Cases requiring the same to direct, in Manner before mentioned, Re-payment to be made of such Sum as shall have been overpaid on the Assessment amended or vacated: Provided always, that where any Person shall have succeeded to the Trade or Business of the Party charged, no such Abatement shall be made, unless it shall be proved to the Satisfaction of the said Commissioners, that the Profits and Gains of such Trade or Business have fallen short, from some specific Cause to be alledged to them and proved, since such Change or Succession took place, or by reason thereof; but such Person so Succeeding to the same shall be liable to the Payment of the full Duties thereon, without any new Assessment.
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