Income Tax Act 1805

Claims to Abatements to be verified on Oath if required.

CXCI. And be it further enacted, That in every Case of a Claim of Abatement as aforesaid, if the Commissioners for general Purposes shall think proper to require a Verification of the Declaration to be so delivered as aforesaid, or of the Statement delivered by the Party, or therein contained, or any Part thereof, they shall give Notice thereof to the Person or Persons claiming such Abatement to appear before them, to verify such Declaration or Statement; and every Person to whom such Notice shall be given shall, and he and she is hereby required to appear before the said Commissioners, and on Oath or solemn Affirmation, to be administered by One or more of the said Commissioners, to verify the Contents of his or her Declaration or Statement; and which Oath or Affirmation shall be, that the Contents of such Declaration are true, to the best of his or her Judgement or Belief; and which Oath or Affirmation shall be signed and subscribed, with the proper Name of the Party taking the same: Provided such Person shall be at Liberty to amend such Declaration or Statement, or any Part thereof, before he or she shall be required to take such Oath or Affirmation as aforesaid.