Income Tax Act 1805

Claims may be made by Agents or Trustees on Account of others.

CXC. And be it further enacted, That any such Claim or Appeal may be made by any Attorney, Agent, or Factor, on Account of others in any Case where satisfactory Proof shall be made before the Commissioners, that the Party claiming such Exemption or Abatement is unable to attend in Person; or such Claim may be made by the several Persons acting in any of the Characters herein-before described, in such Manner as they may act for others, for the Purpose of being assessed on their Account in the first Instance, as herein-before directed.