Income Tax Act 1805

Power to return Money erroneously paid.

CCXIII. And be it further enacted, That where any Person or Persons shall have paid, or shall hereafter pay into the Bank of England, or to any Receiver General, any Sum or Sums of Money on Account of the Duties herein recited, and it shall be proved, to the Satisfaction of the Commissioners for the Affairs of Taxes, that such Sum or Sums, or any Part thereof, was so paid by Mistake, and is not included in any Assessment or Charge made of the said Duties, and that the same, according to the true Intent and Meaning of this Act, ought to be repaid, it shall be lawful for the said Commissioners for the Affairs of Taxes, or any Three or more of them, to certify the same to the Cashier or Cashiers of the Bank of England, and to such Receiver or Receivers General respectively; and the Certificate of the said Commissioners for the Affairs of Taxes shall be an Authority to such Cashier or Cashiers to repay such Sum of Money to or for the Party who shall have so paid the same, and shall be a Discharge to such Cashiers and Receivers General respectively, for such Repayment.