Income Tax Act 1805

Commissioners for the Duties on Offices in the publick Departments, to be appointed by the principal Officers belonging thereto.

Two or more Officers may be united under the same commissioners.

CLXI. And, for the ordering, raising, levying, and paying of the said Sums of Money hereby made payable thereon, be it further enacted, That the Lord High Chancellor, Judges, and all and every the principal Officer or Officers of each Court or publick Department of Office under His Majesty throughout Great Britain, whether the same shall be Civil, Judicial, or Criminal, Ecclesiastical, or Commissariate, Military or Naval, shall have Authority to appoint Commissioners from and amongst the Officers of each Court or Department of Office respectively; and the Persons so appointed shall be Commissioners for executing this Act as aforesaid, and the Powers therein contained, in relation to the Offices in each such Court or Department respectively: Provided always, that in relation to each Department of Office, not being One of His Majesty’s Courts Civil, Judicial, or Criminal, or an Ecclesiastical or Commissariate Court, the Lords Commissioners of His Majesty’s Treasury for England, Wales, and Berwick-upon-Tweed, and the Barons of the Court of Exchequer in Scotland shall, whenever they think it expedient, settle and determine in what particular Departments Commissioners shall not be appointed, and in such Case shall settle and determine in what other Department of Office, the Officers of that Department wherein Commissioners shall not be appointed shall be assessed; and also whenever there shall be any Default in the Officers of any Department, or in any Court aforesaid, in appointing Commissioners, the said Commissioners of the Treasury and Barons of the Exchequer respectively, shall, within the Time herein limited, appoint fit and proper Persons, as directed by this Act, to be Commissioners for executing this Act in the several Courts or Departments of Offices aforesaid, for which they shall be appointed from and amongst the Officers in the several Departments respectively, uniting for the Purposes of this Act in Cases requiring the same Two or more Offices under the same Commissioners; but nevertheless with distinct Officers from each Office so united for assessing and collecting the same, as directed by this Act; and where any Dispute shall arise touching the Department in which any Office is executed, the said Lords Commissioners of the Treasury and Barons of the Court of Exchequer respectively as aforesaid, shall determine the same: Provided also, that where the Commissioners of One Department shall execute this Act in relation to any other Department, the Assessors and Collectors for such other Department shall be appointed from the Officers of such other Department, with all the Powers and Privileges appertaining to such Appointments: Provided also, that where no Appointment shall be made of Commissioners, before the Expiration of the Time limited by this Act, the Commissioners for executing this Act, in relation to the Duties on Lands and Tenements, shall in their several Districts also execute this Act in relation to the said Duties on Offices and Employments of Profit exercised within the same Districts respectively; and the Appointment of such Commissioners shall be notified to the Commissioners for the Affairs of Taxes in England, Wales, and Berwick-upon-Tweed, and to the Barons of the Court of Exchequer in Scotland, and the Want of such Notification in due Time shall be deemed full Proof of the Want of such Appointment.