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Persons assessed for Offices to be deemed to have exercised the same at the Head Office.
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CLXVI. And be it enacted, That every Person to be assessed for his Office or Employment, shall be deemed to have exercised the same at the Head Office of the Department under which such Office or Employment shall be held, and shall be rated for such Office or Employment as if exercised at such Head Office, although the Duties of such Office or Employment shall be performed, or the Profits or any Part thereof, arising from such Office or Employment, shall be payable elsewhere within or out of Great Britain; and all Assessments made on any inferior Officer or Officers, wherever they shall exercise their Office or Employment, shall be rated accordingly in the same District where such Head Office shall be established.
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