Income Tax Act 1805

Deputies to pay for Principals where they are in the Receipt of the Profits.

Officers receiving Salaries of Fees to be answerable for Duties.

CLXXIII. And be it enacted, That where any Office or Employment of Profit chargeable by this Act is or shall be executed by Deputy, such Deputy shall in all Cases where he shall receive the Profits thereof, be answerable for and shall pay such Assessment as shall be charged thereon, and deduct the same out of the Profits of such Office or Employment; and where the Salaries, Fees, Wages, Emoluments, or Profits of any Officer or Officers in any such Office, shall be receivable by any One or more of the said Officers for the Use of such Officer or Officers, or as a Fund to be divided amongst such officers, in certain Proportions, the officer or officers receiving such Salaries, Fees, Wages, Perquisites, or Profits, shall be answerable for the Duties charged thereon, and shall pay the same, and deduct the same out of the Funds provided for such respective Offices or Employments, before any Division or Apportionment thereof; and in case of Refusal or Nonpayment thereof, shall be liable to such Distress as by this Act is prescribed against any Person having the Office or Employment, and to all other Remedies and Penalties respectively herein contained.