Income Tax Act 1805

Assessors in Scot and to be examined concerning the Valuation.

LIV. And be it further enacted, That it shall be lawful for the Assessors in each Parish or Place in Scotland, and they are hereby required, to take to their Assistance the Schoolmaster in such Parish or Place, for the Purpose of making such Valuation of the Lands and other Premises within their respective Limits; and at the Time of bringing in their Certificates they shall make Oath of the Truth of their Valuation, and that the same was made according to the best of their Skill and Judgement, and shall submit to be examined on such Oath before the said Commissioners, in all Matters and Things concerning the said Valuation, which the said Commissioners shall require for their Information.