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Commissioners acting in relation to the Duties in Schedule (D.) may rectify Assessments when made upon Property which shall have been otherwise charged under this Act.
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CCIV. And be it further enacted, That if by any Error, an Assessment or any Part thereof, shall be made under this Act upon the Profits or Gains arising from any Property, or from any Office or Employment of Profit which shall have been otherwise charged under this Act, it shall be lawful for the said Commissioners acting for general Purposes in relation to the Duties contained in Schedule (D.) on due Proof thereof to their Satisfaction, to cause such Assessments, on such Part thereof as shall be so doubly assessed, to be vacated; and which Proof shall be either by a Certificate of the Assessment made on such Property, or on such Office or Employment, under the Hands of Two or more of the Commissioners by whom such last-mentioned Assessment shall have been made, and that the same is included in such last-mentioned Assessment, or by other lawful Evidence given on those Facts on the Oath or Oaths of any credible Witness or Witnesses: And whenever such Commissioners shall certify to the Commissioners for the Affairs of Taxes, that such Double Assessment hath been made, and is not vacated, and that Payment hath been made of both Assessments, it shall be lawful for the said Commissioners for the Affairs of Taxes, to order and direct the Receivers General who shall have received the Sums so doubly assessed, to repay the same to the Party, which Order shall be an Authority to such Receiver General to repay the same, and such Repayment shall be allowed in his Accounts.
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