Income Tax Act 1805

Except the Duties contained in Schedule (C.) which are to be paid Half-yearly at the Time the Dividends are payable.

Notices to be given form Time to Time to Residents who have not been before charged.

Persons coming to reside in a District on Notice being left with them, to declare where charged, or deliver a Statement for the Purpose of being assessed, under a Penalty of 20 /.

Removing out of a Parish or Place without first discharging the Assessment, or not leaving sufficient Goods to satisfy the Arrear to forfeit 20 /.

Arrear to belevied by Distress in the District where the Party shall reside, and if sufficient Effects cannot be found, the Deficiency to be recoverable as a Debt of Record.

CC. And be it further enacted, That if any Person or Persons shall come into any Parish or Place wherein such Person or Persons shall not have been before charged to the said last-mentioned Duties, contained in any of the said Schedules, for the said Year, the Assessor or Assessors, or Collector or Collectors, or any Inspector or Surveyor, shall give or leave Notice in Writing, to or for every such Person so residing within the Limits for which such Assessors, Collectors, Inspectors, or Surveyors, respectively act, to make out and deliver within Fourteen Days next ensuring the Day of giving such Notice, a Declaration in Writing, signed by him or her with his or her own proper Name, which shall specify the Name of the Parish or Place, County or Counties, wherein such Persons shall have been assessed as aforesaid for such Year, and also to produce the Certificate of such Assessment, or in Default thereof, to deliver a Statement for the Purpose of being assessed in such Parish or Place; and if any such Person as aforesaid, shall neglect or refuse to make out and sign, and deliver such Declaration or Statement as aforesaid, within the Time before-mentioned, or shall make any false or untrue Return therein in any Particular thereof, every such Person shall, for every such Offence, forfeit and pay a Sum not exceeding Twenty Pounds; and when in any Case it shall not appear in the Assessment of any Parish or Place for that Year, that any Person or Persons residing or being therein, shall have been assessed to the said Duties in the same Parish or Place, then and in such Case it shall be lawful to the respective Commissioners acting for the said District, and they are hereby required to proceed in Manner before directed to assets such Persons to the said several Duties, or either of them, in like Manner in every Respect as if such Person had been resident in such Parish or Place at the Time of the Publication of Notices as directed by this Act, unless such Person shall prove to their Satisfaction, that he or she hath been duly charged in some other Parish or Place, and hath paid or satisfied the Duties so charged; and if any Person or Persons, before or after Notice given to return a Statement as aforesaid, shall remove out of such Parish or Place without returning such Statement, or before an Assessment shall be made on him, her, or them, with Intent to evade an Assessment; or if any Person or Persons being assessed to the said Duties, shall remove out of the Parish or Place where he, she, or they shall have been assessed to the said Duties, without first paying or discharging all the said Duties charged upon him, her, or them, which shall then be due and payable, or without leaving in such Parish or Place sufficient Goods and Chattels whereon the said Duties in Arrear may be raised and levied, and the same shall remain in Arrear and unpaid for the Space of Twenty Days after the Time appointed by this Act for Payment thereof; every such Person shall, for every such Offence, forfeit and pay (over and above the said Duties so left unpaid as aforesaid) the Sum of Twenty Pounds; and in every such Case, and also in every Case where any Person or Persons shall reside, in any other Parish or Place than the Parish or Place where the Charge shall be made on him, her, or them, in pursuance of this Act, and the same shall be certified to the Commissioners for the Affairs of Taxes to be in Arrear and unsatisfied, in the Whole or in Part, it shall be lawful for the said Commissioners for the Affairs of Taxes, to certify to the Commissioners of the District within which such Person or Persons shall reside, the whole Amount of the Assessment made upon such Person or Persons; and such last-mentioned Commissioners shall thereupon issue a Warrant of Distress for the Recovery of the whole Duty that shall then have been assessed on such Person or Persons, together with the Costs and Charges attending the same; and if Goods or Chattels cannot be found whereon such Distress can be fully made, then and in every such Case the Whole of such Arrear of Duty, and Costs and Charges as aforesaid, or such Part thereof as cannot be levied and collected by Distress as aforesaid, shall be recoverable as a Debt upon Record to His Majesty, His Heirs and Successors, together with all Costs and Charges attending the same.