Income Tax Act 1805

A Moiety of the Qualification in Lands to be in the County.

XIX. Provided always, and be it further enacted, That no more than One Moiety of any Estate, consisting of Lands or Tenements, as the Qualification of a Commissioner, shall be required to be situate in the County, Riding, Division, Shire, or Stewartry, for which such Person shall be a Commissioner: Provided also, that the Proof of such Qualification shall lie on the Person acting in the Execution of this Act, in such Manner as is directed in any Act herein mentioned with respect to Commissioners acting in the Execution of the said Land Tax Act.