Income Tax Act 1805

For Cities or Boroughs in Scotland.

XVII. And be it further enacted, That no Person shall be capable of acting as such Commissioner as last aforesaid, for any City or Borough in Scotland, unless such, Person be enseost or possessed of an Estate of the like Nature, of Three Fifths of the Value herein required for the Estate of a Commissioner acting for any Shire or Stewartry in Scotland; or unless such Person be the eldest Son of some Person enseost or possessed of some Estate of Thrice, the Value or more, as is above required, as the Qualification of a Commissioner in Right of his own Estate for the same City or Borough.