Income Tax Act 1805

In what Department Officers shall be assessed.

CLXVII. And be it further enacted, That every Office shall be deemed to belong to, and to be assessed by or under the principal Officers of that Department by or under whom the Appointment to such Office was made; provided that where such Appointment shall be made by any inferior Officer in any Department, then such Office shall be assessed by the same Commissioners by whom such inferior Officer shall be chargeable for his office: Provided also, that where any such Appointment shall be held under the Great Seal or Privy Seal, either of England or Scotland, or shall be made under the Royal Sign Manual, or where any such Appointment shall be under the Hands or Seals of the Commissioners of His Majesty’s Treasury, and the same shall not be exercised in the Department of the Treasury, then the Officer holding the same shall be assessed in that Department where the Office shall have been executed: Provided also, that nothing herein contained shall be construed to limit the Right herein-before given to Commissioners of the District of assessing Offices before described within their respective Jurisdictions, although such Offices or any of them may not be held under their Appointment, or the Profits of such Offices may not be payable by them or their Order.