Income Tax Act 1805

Tenants in Scotland produce their Leases on Notice.

XLV. And be it further enacted, That every Tenant of Lands, Tenements, or Heritages, in Scotland, shall, within Ten Days after the Assessor for or Assessors shall have left at his or her usual Place of Abode, or at any Dwelling House on the Premises to be charged with the Assessment, a Note in Writing to the Effect after mentioned (which such Assessor or Assessors are hereby required to deliver in every Instance) shall produce to such Assessors or Assessors, the Tack or Lease, or other Agreement or Articles in Writing, under which he or the holds such Lands or Tenements, or where the same shall not be in the Power, Custody, or Possession of such Tenant, or there shall be no such Tack, Lease, or Agreement or Articles, then he or the shall leave with such Assessor or Assessors, or at his or their Dwelling House, within the Time before mentioned, a Note in Writing, of the actual Rent annually reserved and payable, and of any other valuable Consideration given, or to be given, to the Landlord or Landlords of such Lands and Tenements, as a further Consideration for such Tenancy, under the Penalty of Treble the Duty hereby chargeable thereon, in case of any wilful Neglect to comply with such Notice; and it shall be lawful for such Assessor or Assessors, to make his or their Estimate on the Production of such Lease, or Agreement or Articles, according to the Rent therein reserved and made payable; and in case of Non-production of such Lease or Agreement, or Articles in Writing, then upon the Rent reserved or made payable, according to the Account thereof delivered as aforesaid, if he or they shall be satisfied that the said Lands, Tenements, or Heritages, have been bon[html] fide let at the reserved Rent notified to him or them as aforesaid, without other valuable Consideration; but in case such Assessor or Assessors shall not be satisfied with the Notification given to him or them, or in case no such Notification shall be given, then such Assessor or Assessors shall make the Estimates as directed in the foregoing Clause.