Income Tax Act 1805

Duties to be charged in one Division, except where the same Person is engaged in different Concerns in Trade in divers Places.

CXIX. And be it further enacted, That every such Statement shall include all and every Source and Sources chargeable, in respect of the said Duties contained in Schedule (D.) herein recited, on the Person or Persons delivering the same, on his or their own Account, or on Account of any other Person or Persons, and may also include therein the Amount to be charged on such Persons in respect of the Duties contained in Schedule (C) and every Person shall be chargeable in respect of the Whole of such Duties in one and the same Division, and by the same Commissioners (except in Cases where the same Person or Persons shall be engaged in different Concerns relating to Trade or Manufacture in divers Places, in each of which Cases a separate Assessment of the Duties contained in Schedule (D.) aforesaid, may be made in respect of each Concern, as the Case may require) at the Rate prescribed by this Act; and every such Statement on the Behalf of any other Person or Persons, for which such Person or Persons shall be chargeable as acting in any of the Characters before described, or on the Behalf of any Corporation, Fellowship, Fraternity, Company, or Society, shall include all and every Source and Sources chargeable as last aforesaid; and every such Statement on the Behalf of any other Person or Persons shall be delivered in the same Division where such Person or Persons shall be chargeable, on his, her, or their own Account, and such other Person or Persons shall be charged by the same Commissioners by whom the Person or Persons delivering such Statement is or are chargeable, except where different Persons chargeable on their own Account in different Districts, shall be joined and shall act together in any of the said Characters, in which Case one Assessment shall be made in respect of such Trust Property in one of the said Districts only, as herein-before is directed, and the different Persons acting together in such Character as aforesaid shall or may be charged on their own Account in other Districts, and as the Case may require.