Income Tax Act 1805

In what Districts the Duties are to be charged.

Declaration to be delivered of the Place where Party is chargeable.

CXX. And be it further enacted, That every Person being a Householder, (except Persons engaged in any Profession, Trade, or Manufacture,) shall be charged to the said last-mentioned Duties by Commissioners acting for the Parish or Place where his or her Dwelling House shall be situate; and every Person engaged in any Profession, Trade, or Manufacture, shall be chargeable by the respective Commissioners acting for the Parish or Place where such Profession shall be executed, or such Trade or Manufacture shall be carried on; and every Person not being a Householder, nor engaged in any Profession, Trade, or Manufacture, who shall have any Place of ordinary Residence, shall be charged by the Commissioners acting for the Parish or Place where he or she shall ordinarily, reside; and every Person not herein-before described, shall be charged by the Commissioners acting for the Parish or Place where such Person shall reside at the Time of beginning to execute this Act, by giving such general Notices, as are herein mentioned; and every such Charge made in such Parish or Place shall be valid and effectual, notwithstanding the subsequent Removal of the Person so charged from the Parish or Place: and in order that, the Place where the said last-mentioned Duties are to be charged may be ascertained, every Person is hereby required, on the Delivery of any Lift or Statement as aforesaid, at the same Time to deliver a Declaration in Writing, signed by him or her, declaring in what Place he or she is chargeable, and whether he or she is engaged in any Profession, Trade, or Manufacture, or not, and if he or she shall be so engaged in any Profession, Trade, or Manufacture, the Place on Places where the same shall be carried on, and the particular profession or Professions, or Trade or Trades, in which be, she, or they shall be engaged in such Place.