Income Tax Act 1805

Assessments of the Duties to be charged under the Provision of Schedule (D.) to be entered and Certificates of the Amount to be delivered by a Number or Letter with out the Name of the Parties assessed, where the Parties intend Payment into the Bank, etc.

CLI. And be it further enabled, That all Assessments made upon Profits or Gains under Schedule (D.), made by the Commissioners for general Purposes, shall be entered in Books, with the Name and Names, or the Description of the Person or Persons, Corporations, Companies, or Societies of Persons, to be charged therewith, and their respective Places of Abode set opposite thereto, and which Entries shall respectively be numbered progressively, or lettered, or distinguished by Numbers or Letters, as the said respective Commissioners for the Purposes of this Act shall think proper; and that when and as soon as the said respective Commissioners shall have Caused to be made any such Entry in such Book, they shall deliver to the Person or Persons charged by such Assessment, or to some Person or Persons there attending on his, her, or their Behalf, in Case such Person or Persons shall have declared his, her, or their Intention to pay the Duty so affected into the Bank of England, or to the Receiver General or his Deputy, within the Time limited by this Act for Payment thereof, and the said Commissioners shall be satisfied with such Declaration, a Certificate under the Hands of Two or more of such Commissioners, specifying the Amount of the Sums to be paid within One Year upon such Assessment; and every such Certificate shall be numbered or lettered with the same Number or Letter, as the Entry in the Book of the said Commissioners to which such Certificate shall relate shall be marked and numbered or lettered, without naming or otherwise describing the Person or Persons charged thereby; which Certificate shall, on Production thereof, be a sufficient Authority to the Governor and Company of the Bank of England, and to the respective Receivers General and their Deputies in England, and the Receiver General, in Scotland and his Deputy or Deputies, from Time to Time to receive from any Person or Persons, bearing and producing such Certificate or Certificates, the Amount of the Sums therein contained, in such Proportions thereof as by this Act are made payable, by Instalments, and at the Times by this Act appointed for Payment thereof, or in Advance; and on the Payment of the Sums contained in any such Certificate, or any Proportion thereof, the said Governor, and Company, and the said Receivers General and their respective Deputies, shall give Certificates for the same,acknowledging the Receipt of the Sum paid on Account of the Certificate of the said respective Commissioners, by the Number and Letter marked, thereon, as before directed.