Income Tax Act 1805

Persons overrated may appeal to the Commissioners.

LXIV. Provided also, and be it enacted, That if any Person or Persons shall think himself, herself, or themselves respectively over charged or over rated by any Certificate of any Inspector or Surveyor as aforesaid, or by any Assessment to be made by virtue or in pursuance of such Certificate, it shall be lawful for him, her, or them, respectively, to appeal to the said Commissioners in such Manner as he or they are authorized to appeal from any original Assessment or Surcharge by the Regulations of the said recited Acts respectively.