Income Tax Act 1805

Commissioners to settle Differences between Landlord and Tenant, or Persons to whom any Interest, Rent, Charge, or other annual Payment shall be made.

CCI. And be it further enacted, That if any Difference shall arise between Tenant and Landlord, or any other Person or Persons to whom any Interest, Rent, Rent Charge, Annuity, Fee Farm Rent, Rent Service, Quit Rent, Feu Duty, or other Rent or annual Payment, shall be payable, touching the Sums to be deducted thereout on account of the Duties hereby charged having been paid, or between the Occupier for the Time being and any former Occupier of any Messages, Bands, Tenements, Hereditaments, or Heritages, his, her, or their Executors, Administrators, or Assigns, touching the Proportion of Duty to be paid or allowed by either Party, the respective Commissioners for general Purposes, or any Two or more of them in their several Districts, shall have Authority, and they are hereby required to settle the Proportions of such Payments and Deductions as shall be according to the Directions of this Act; and the Judgement and Determination of such Commissioners shall be final.