Income Tax Act 1805

Commissioners to deliver Warrants to Collection, except where Parties are assessed by a Number or Letter.

CLII. And be it further enacted, That in all Cases where the Commissioners shall not have received a Declaration of the intended Payment into the Bank of England, or to the Receivers General or their Deputies respectively as aforesaid, of the Duty to be charged under Schedule (D.), or shall not be satisfied with such Declaration, they shall deliver a Duplicate of the Assessments to the Collector or Collectors, with the Names and Descriptions of the Parties charged therewith, together with their Warrants for collecting the same, in such Form and under the like Powers as they are authorized so collect the Duty under any of the other Schedules recited or contained in this Act; and if, after the Receipt of any such Declaration, the Duties shall not be duly satisfied and paid, the said Commissioners shall cause the Names of the Defaulters, and the Amount of Duty assessed on each, to be inserted from Time to Time in the Duplicate of such Collector, and the Warrant for collecting the same shall be of the like Force and Effect as if such Names and Sums had been inserted therein at the Time of issuing such Warrant.