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Commissioners for London to charge those who neglect to make Returns.
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LXXX. And be it further enacted, That every Person, Corporation, Company, or Society whatever, entitled unto any Shares in such publick Annuities, except as aforesaid, who shall not within the Time herein limited for Delivery of such Statements, make a Return thereof, to be charged in their respective Districts, according to the Directions of this Act, shall be charged and assessed to the Duties contained in the said last mentioned Schedule, by the Commissioners for special Purposes to be appointed under this Act, which said Commissioners shall from the best Information they can obtain, whenever it shall be necessary, make an Estimate of the Profits of each Person, Corporation, Company, or Society, who shall not already have been assessed by the Commissioners in their respective Districts for the accruing Profits, and shall make an Assessment thereon at the Rate prescribed by this Act; and the said Commissioners for special Purposes shall have the like Authority in all Cases where such Returns shall have not been made under the said recited Act, in or for any Year preceding the Fifth Day of April One thousand eight hundred and five; and the Sum so assessed shall be recoverable as a Debt to His Majesty on Record, in like Manner as is directed by this Act in other Cases.
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