Income Tax Act 1805

Exemption for Officers particularly authorized.

XVIII. Provided always, and be it further enacted, That nothing herein contained shall be construed to require any Qualification of a Commissioner in the District of the Palaces of Whitehall and Saint James Westminster for any Officer who shall have heretofore acted, or may hereafter act as a Commissioner for putting in Execution the said Land Tax Act in the said District, other than the Possession of their respective Offices, nor in any Shire or Stewartry in Scotland for any Provolt, Baillie, Dean of Guild, Treasurer, Master of the Merchants Company, or Deacon Convener of the Trades for the Time being of any Royal Burgh in Scotland, nor any Baillie for the Time being of any Borough of Regality or Barony in Scotland, nor the Factors for the Time being on the several forfeited Estates annexed to the Crown by an Act passed in the Twenty-fifth Year of His late Majesty King George the Second, who shall be respectively appointed Commissioners for executing the said Land Tax Acts in any Shire or Stewartry in Scotland.