Income Tax Act 1805

Relief from double Assessments.

CXLIX. And be it further enacted, That whenever any Person or Persons shall have been or shall be assessed in one District to the last-mentioned Duties, whether charged on such Person or Persons on his, her, or their own Accounts, or, in any of the Characters herein-before described, on the Behalf of any other Person or Persons, and shall have been or shall be again assessed in another District for the same Cause and on the same Account, it shall be lawful for such Person or Persons to apply to the Commissioners for general Purposes, acting in or for the Division or Place for which such Persons shall have been to assessed as aforesaid, for the Purpose of being relieved from such double Assessment; and the Commissioners acting for the Division or Place within which such Person or Persons shall have been first assessed to the said Duties, shall, upon Application, give, or cause to be given, a Certificate under the Hands of any Two of such Commissioners, of the Amount of the Assessment there made, which Certificate shall be given gratis; upon the Production of which Certificate to the Commissioners for general Purposes acting for such other District, within which such Person or Persons shall have been assessed for the same Cause, and on the same Account, such last-mentioned Commissioners shall Cause the double Assessment made in such District, or such Part thereof for which such double Assessment shall be made, to be vacated, so that such Person or Persons may not remain charged by more than one Assessment for the same Cause and on the same Account.