Income Tax Act 1805

Where Lands are assessed at lets than the Value, the Assessment may be rectified.

LXIX. And be it further enacted, That if it shall appear to the said Commissioners, that any Lands or Tenements shall have been assessed at an Annual Value less than the actual Rent at which the same shall be let, or if not let at less than the Rent at which the same might be let, it shall be lawful for the said Commissioners to enlarge and increase such Assessment to such Sum as a like Rate on such Rent would amount unto, as well with respect to the Rate on the Property as the Rate on the Occupation of such Lands and Tenements.