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Statements to be delivered of the Amount of Profits chargeable by Schedule (D.)
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CXV. And be it further enacted, That every Person chargeable under the said Schedule marked (D.) shall, when required so to do, whether by any general or particular Notice given in pursuance of this Act, within the Period to be mentioned in such Notice as aforesaid prepare and deliver to the Person or Persons appointed to receive the same, and to whom the same ought to be delivered, a Statement in Writing, to be made out in such Form as before directed, signed by him or her, containing the Amount of the Balance of the Profits or Gains arising to such Person or Persons respectively, from all and every of the Sources charged by the said recited Act, according to the said Schedule marked (D.); which Amount shall be estimated for the Period, and according to the respective Rules contained in the Schedule of this Act marked (D.) to which Statement shall be added a Declaration, that the same is estimated on all the Sources contained in the said Schedule, describing the same, after setting against, or deducting from such Profits or Gains, such Sums, and no other, as are allowed by this Act; and every such Statement shall be made, exclusive of Profits or Gains of any Property, or any Office or Employment of Profit, which ought to be charged by virtue of any other of the Schedules contained in this Act, and also exclusive of the Profits and Gains arising from Interest of Money, arising out of the Property of any other Person or Persons, for which such other Person or Persons ought to be charged by virtue of this Act: Provided that in every such Return, where the Party shall be liable unto, or shall be answerable for the Duties contained in the Schedule marked (C.) it shall be lawful for him, her, or them, and he, she, and they is and are hereby required, in a separate Statement to be made out as aforesaid, to deliver an Account of the Amount of Duty wherewith he, she, or they ought to be charged by virtue of the said Schedule, in Manner before directed.
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