Income Tax Act 1805

Voluntary Contributions may be paid at the Time of paying the Duties into the Bank.

CCXV. And be it further enacted, That it shall be lawful for any Person or Persons, at any Time or Times during the Continuance of this Act charged to or liable to the Payment of any of the Duties by this Act granted, to pay or cause to be paid to the said Governor and Company, or to their Cashier or Cashiers, or other Person or Persons to be authorized by them, any Sum or Sums of Money on Account of such Duties, and to require a Certificate of such Payments; and all Sums so paid, not exceeding the Amount of such Duties, shall be deemed and taken to be on Account of such Duties, and in Advance of the same; and the Excess of the Sums paid above the Amount of the said Duties shall be deemed and taken to be voluntary Contributions towards the Purposes of this and the said recited Act; and the Certificates to be given upon the said Payments shall, upon Delivery thereof to the respective Commissioners, or at their Office, be an Acquittance and Discharge for so much and such Parts of the said Duties as the Person delivering the same shall indorse thereon.