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Provision as to allowances to assessors and collectors.
43 & 44 Vict. c. 19.
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25. Where the allowance to which an assessor or collector of income tax and inhabited house duties is entitled by virtue of the Taxes Management Act, 1880, together with the allowance to which he is entitled by virtue of the Land Tax Acts, if he be also assessor or collector of land tax, would exceed a sum which in the opinion of the Commissioners for the general purposes of the incme tax and inhabited house duties for the division in which the assessor and collector acts represents more than a fair remuneration for his trouble, the said Commissioners shall have power to fix the amount of such remuneration, and such amount shall be accepted by the assessor or collector in full satisfaction and discharge of his right to allowance under the Taxes Management Act, 1880, or the Land Tax Acts. And in no case shall the aggregate amount to be received by an assessor or collector, either by way of allowances under the said Act or Acts, or by way of remuneration fixed by the Commissioners, exceed the sum of one thousand pounds, exclusive of necessary office expenses.
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