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Surveyors and Inspectors to have Access to Returns and Assessments, with Liberty to amend them and make Surcharges.
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LX. And be it further enacted, That the Surveyors or Inspectors appointed or to be appointed as herein mentioned, shall be and they are hereby empowered to inspect and examine all and every the Returns made by any Person or Persons chargeable to the said Duties, or any of them, according to the Directions of this Act, and in case any of them shall be dissatisfied, either with the Returns, so made, or the Estimate of the Assessor or Assessors thereon, or shall discover any Error or Omission in such Estimate, or that any Deduction hath been allowed not authorised by this Act, they shall charge the same, according, to the best of their Judgement, in the full Amount at which the same ought, to be charged; and the said Surveyors and Inspectors shall also be at Liberty to inspect and examine all and every the Assessments of the said several Duties, or any of them, made under the Authority of the respective Commissioners before mentioned, as well before as after the Commissioners shall have signed and allowed the said Assessments, and before such Allowance to correct and amend such Assessments, if he or they, shall think fit; and every Person in whose Custody such Returns shall be, shall and is hereby required, upon the Request of any such Surveyor or Inspector as aforesaid, to deliver the same into the custody for the purposes of this act, taking his Receipt for the same; and every person in whose custody and such assessments shall be, shall and is hereby required, upon the Request of Such Surveyor or Inspector as aforesaid, to produce the same, and such Surveyor or Inspector is hereby authorized to take Charge of the same, until he shall have taken such Copies of or Extracts from the same, as may be necessary for his and their better Information; and if any Such Surveyor or Inspector shall, after any such List or Lists, and Assessment or Assessments, shall be so respectively made out, and signed and allowed as aforesaid, find or discover upon his Survey or Examination, or otherwise, that any Person who ought to be charged with the said Duties, or any of them, shall have been omitted to be charged therewith or shall have been under-rated, or that any Person liable to the said Duties, or any of them, and being required so to do hath neglected or refused to make a Return according to the Directions of this Act, or that the Assessor or Assessors have neglected to require a Return in any Case where a Return ought to have been required from any Person or Persons, according to the Intent of this Act, or that any Deduction hath been charged to the Amount which ought to have been paid by him or her, then and in every such Case the said Surveyor or Inspector shall certify the same in Writing under his Hand, together with an Account of every Default, and the full Amount of the Duty which ought to be paid, by way of Surcharge, to any Two or more of the said respective Commissioners for putting, in Execution this Act, in relation to the Duties on which such Surcharge shall he made, in order to have such Default or under Rate rectified in the said Assessment; and such Commissioners are upon the Delivery of any such Certificate, and upon Oath being first made that such Notice as herein-after is directed was given to or left in Writing at the Dwelling House or other Place of Abode of the Person so surcharged, hereby required to sign and allow the said Surcharges, and to cause the said Assessments to be rectified, and the said Duties, to be levied accordingly, all which Examinations and Surcharges the said Inspectors and Surveyors are hereby empowered to make from Time to Time until a full and complete Assessment shall have been made of all the Properties directed to be charged by this Act.
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