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Assessments to be for One Year, payable by Four Instalments.
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CXCIX. And be if further enacted, That every Assessment, to be made under this Act within the Year appointed for making the same, shall be deemed to be for the current Year, and shall be in force for such Year; and every Assessment made after the Expiration of any Year in which the same ought to have been made, through the Default of any Person, shall be deemed to be for the Whole of the Year current when the Assessment ought to have been made, and such Year shall commence from the Fifth Day of April One thousand eight hundred and five, for the first Assessment, and for every subsequent Assessment during the Continuance of this Act, from the Fifth Day of April in such Year; and the said Duties which shall be charged in England, Wales, and Berwick upon-Tweed, except where the same shall be detained and stopped at the respective Offices, shall be payable by Four Quarterly Instalments, at the Times following; videlicet, on or before the Twentieth Day of June for the First Quarterly Instalment; on or before the Twentieth Day of September, for the Second Quarterly Instalment; on or before the Twentieth Day of December, for the Third Quarterly Instalment; and on or before the Twentieth Day of March, for the last Quarterly Instalment, in each Year; and in Scotland, the said Duties shall be payable by Two Half-yearly Instalments; videlicet, on or before the Twentieth Day of September, for the First Half-yearly Instalment; and on or before the Twentieth Day of March, for the last Half-yearly Instalment; the Payment thereof for the first Year’s Assessment to be regulated, as to the Proportion of the Sums and Times of Payment, by the respective Commissioners, pursuant to the Directions herein-before contained: Provided always, that in respect of the Duties contained in Schedule (C.) the Duties thereon shall be payable Half-yearly, and at such Times as the Dividends, in respect whereof they shall be charged, are payable.
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