Income Tax Act 1805

Assessors to verify their Estimates before then Commissioners. They and the Overseers may be examined before the Commissioners, to whom Copies of Rates are to be produced, and who may rectify the Assessments if not duly made.

LII. And be it enacted, That the Assessors to be appointed for the aforesaid Duties in England, Wales, and Berwick upon Tweed, shall at the Time of bringing in their Certificates of Valuations or Estimates, if required so to do, by any Surveyor or Inspector of the said Duties, give Notice to the Overseers of the Poor of the Parish or Place where they shall act, to produce or cause to be produced to the Commissioners for executing this Act, in relation to the said Duties, the Book or Books, or a true Copy thereof, in which shall have been entered the Rates made for the Relief of the Poor of such Parish or Place, and also a true Copy of the last Rate made for the Relief of the Poor in such Parish or Place, who shall without fail deliver the same to the said Commissioners for their Use; and the said Assessors shall declare in Writing, signed by them, whether the said Rates are made on the full Value of the Properties therein, or in any and what and the said Commissioners shall, in case the said Surveyor or Inspector shall alledge and shew to the Satisfaction of the said Commissioners that the said Estimates, or any of them, have not been made according to the Directions of this Act, examine the said Assessors, and also the Overseers of the Poor for the same Parish or Place, or any of them, being duly summoned for that Purpose, on their Oaths or solemn Assimations, touching the Proportions between the said Rates, and the Value of the Properties charged therein, and whether the Properties, or any and which of them have been valued therein, at the Amount, or at any and what Proportion of the annual Value thereof respectively, and what ought to be the just Proportion between the Rates on the different Properties therein charged, if the Amount of the Values thereof, and the same Proportion between the Rates, had been observed throughout the Rate; and also what Property shall have been omitted to be rated, and which of the Properties in the Parish or Place shall be entitled to be assessed, on an Average of the Profits, according to this Act; and the said Commissioners shall carefully examine the Estimates made by the said Assessors, with the last Rate made for the Relief of the Poor; in order that the may the better ascertain whether the said Estimates have been made on all the Properties situate in each Parish, and according to the Directions prescribed by this Act, and from the Result of the said Inquiries may rectify the same Estimates, in any Particulars which in their Judgement may be requisite, before they make an Assessment thereon, as herein is directed, and in so doing may pursue, if they think sit, the Rules in Number VIII. of this Act before mentioned, relating to the Rates for Relief of the Poor.