Income Tax Act 1805

Allowance to assessors for the Firth Year’s Assessment.

L. And be it further enacted, That for and in consideration of the extraordinary Care and Pains requisite in making and adjusting the first Year’s Estimate on Lands, Tenements, Hereditaments, or Heritages, under this Act, the Assessor or Assessors; not being also the Collector or Collectors, shall have such Allowance not exceeding Two pence in the Pound, and the Assessor of Assessors, being also Collectors, shall have such Allowance not exceeding One Penny in the Pound, upon all Sums assessed in the Parish or Place for which they are appointed Assessors, as the Commissioners for general Purposes as aforesaid, shall certify to the Receiver General they are respectively entitled unto, which Sums to paid the Receiver General shall be allowed in his Accounts; provided that where any Assessment shall be increased by the Commissioners to the Extent of One Third of the Sums assessed, or the Commissioners shall from other Causes be of Opinion that such Assessor or Assessors shall not faithfully have performed his or their Duty in the Execution of this Act, it shall be lawful for the Paid Commissioners, in their Discretion, to refuse the granting of any such Certificate, or to fix the Allowance before limited to such letter Sum as in their Judgement they shall think such Assessors are justly entitled unto.