|
Department of Office to be answerable for Deficiencies, and Arrears to be re assessed.
|
CLXXV. And be it further enacted, That the particular Department in which any Assessment shall be made of the said Duties on Offices and Employments of Profit, or on Annuities, Pensions, or Stipends, shall be answerable for the Amount of the Duties which shall be charged on the respective Officers of such Department, or on the Annuities, Pensions, or Stipends, payable by such Department, or the Officers thereof, and for the said Duties being duly detained and stopped at such Offices, or their being demanded and levied according to the Directions of this Act, as any Parish or Place is hereby made answerable for the Duties charged by virtue of this Act, in such Parish or Place, and the Arrears of such Duties as may arise from the Default or Failure of any Collector appointed to collect and levy the same, or of any Officer or Person whose Duty it shall be to detain and stop the said Duties, shall be raised and levied of the particular Collectors, Officers, and other Persons who shall have collected, detained, or stopped such Duties, and shall not have paid over the same as by this Act is directed, under the Powers contained in the said recited Acts respectively, in the Case of a Collector therein mentioned; and that in Default of recovering the same as aforesaid, the said Arrears shall be assessed on the same Officers respectively, and on the Annuities, Pensions, and Stipends respectively, on which the said Duties shall have been charged, by duly apportioning the same amongst the several Officers and Persons, assessed in the Assessment for the same Department, in the same Year in which such Re-assessment shall be made, according to the Amount of each Person’s Assessment therein as nearly as the Case will admit, and by the like Rules, Methods, and Directions by which the original Assessment was made, and under the like Powers as are herein or in the said recited Acts respectively given in other Cases of Re-assessment.
|