Income Tax Act 1805

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Notice to be given in all Cases to the Occupier, unless for small Tenements, to return the Value.

For estimating Lands and Tenements.

XXXIX. And be it enacted, That it shall be lawful for the Assessor or Assessors of every Parish, Ward, or Place in Great Britain, and he and they is and are hereby required to give to or leave Notice in Writing with every Occupier or Occupiers of any Lands, Tenements, Hereditaments, or Heritages, to be charged under either of the said Schedules marked (A.) or (B.) situate within the District of such Assessor or Assessors, and every other Person or Persons possessing or entitled to the Profits of any Property before described, situate as aforesaid, his or their Agents or Factors, or at the last or usual Place of Abode of them or any of them, or on the Premises to be charged with the said Assessment, requiring him, her, or them, to prepare and produce to the said Assessor or Assessors, within Twenty-one Days next ensuing the Day of giving such Notice, an Account in Writing, in such Form as shall be directed under the Authority of this Act, of the annual Value of such Property, estimated according to this Act, and as the Case may require: and upon every Account so delivered, it shall be lawful for said Assessor or Assessors to make an Estimate of the said Property on the Amount of the Sum ascertained by such Account, if the said Assessor or Assessors shall be satisfied with such Amount; but if the said Assessor or Assessors shall not be satisfied therewith, or if no such Account shall have been returned, or if the Occupier or Occupiers, or other Persons aforesaid, shall not be resident within the Limits of the District of such Assessor or Assessors, then the said Assessor or Assessors shall make an Estimate to the best of his or their Judgement, of the annual Value of the said Property of which no sufficient Account shall have been delivered; and in so doing it shall be lawful for such Assessor or Assessors, and he and they, in every Case relating to Lands or Tenements to be estimated according to the said general Rule, where the annual Value thereof cannot be otherwise ascertained, is and are hereby required to make such Estimate according to the following Rules; videlicet,

No. VIII.

To be made on the same Sums, if rated to the Poor on full Value.

First. —Where the last Rate made for the Relief of the Poor in any Parish or Place shall be made throughout by a Pound Rate on the annual Value, as the same would be estimated according to Schedule (A.), the Estimate thereon to be made under this Act shall be made on the same Sums respectively as in such Rate.

To be increased to full Value if made on proportionate Sums.

Second. —Where the said Rate shall be made throughout by such Pound Rate, or any proportionate Part of the annual Value as aforesaid, the Proportion thereof shall be observed as in the said Rate, but the Estimate thereon to be made under this Act shall be made at the same Sums respectively as they would have been estimated at if the said Rate had been made on the full Amount of such annual Value.

If in different Proportions, the Rate for Lands to be the Guide throughout.

Third. —Where Properties of different Kinds shall be rated in the said Rate, according to different Proportions of the Value thereof as aforesaid, or shall be rated therein at different Rates of such Value, but nevertheless the Properties of the same Kind shall be rated in a due Proportion to each other, both as to the Value and Rate of Charge, in every such Case the Rule of rating Lands both as to the Value and the Rate of Charge, shall, in making the Estimate under this Act, be observed throughout, as well with respect to such Lands as to the other Properties therein rated, so far as relates to such Rates as shall be made either on the full Value of the Properties, or on any proportionate Part thereof.

Where the Proportions are not known.

Fourth. —In all Cases not falling within the Three last preceding Rules, but nevertheless where the Properties shall appear to the Assessors to be rated in the said Rate, in the same Proportion to each other, though the Proportion of such Rate to the Value of the Property rated be not known, and the Assessors are able to ascertain the Rack Rent of any Property which shall have been so let within the Period of Seven Years preceding, within the Limits of the Parish or Place where the said Assessors shall act, they shall make an Estimate of such Property on the Amount of such Rent, and the Estimate so made shall form the Basis on which the Estimates of other Properties of which the Rack Rent shall not have been so ascertained shall be made; and they shall make their Estimates of all other Property in Sums bearing the same Proportion, as near as the same can be computed, to the Amount of such first Estimate, as the Sums at which such other Property is valued at in such Rate bear to the Sum charged in the said Rate on the said Property first estimated; and in Cases where the same Rule of Proportion shall not have been observed in rating different Kinds of Property, then the Assessors shall make an Estimate, as above directed, upon each of such Kinds of Property, for the Purpose of forming a Basis on which the Estimates of other Properties of the same Kind may be made.