|
|
Power of avoiding the double Duty by making a Return after Surcharge, with an Affidavit annexed.
|
LXII. And be it further enacted, That it shall be lawful for any Person to whom such Notice of Surcharge shall be given as aforesaid, at any Time previous to the Time appointed for hearing Appeals next after the Delivery of such Notice, to make out and deliver to the Surcharge, a true, perfect, and complete Schedule of the annual Value, as the same ought to be estimated according to this Act, of all the Property charged thereby, and which ought to be assessed by and under the Commissioners of and in the District where such surcharge shall be delivered, in such Form as shall be directed under the Authority off this Act, and as the Case may require, so that he or the may, from such Schedule so delivered, be charged to the said Duties the full Sum at which be or the ought to be charged by virtue of this Act in such District: Provided always, that to every such Schedule there shall be annexed an Affidavit in Writing to the Effect herein after mentioned; and if the said Surveyor or Inspector shall be satisfied with such Schedule and Affidavit, then he shall certify such Return and Affidavit Two or More of the said Commissioners respectively, with the Amount of the Duty to be charged, who shall thereupon cause the Assessment to be made according to such Certificate, and the same Rate of Duty as set forth in the Schedules marked (A.) and (B.) to be charged on the Person making such Return, without further Trouble or Delay; but if upon Examination of such Schedule or such Affidavit, the said Surveyor or Inspector shall see just Cause to object thereto, he shall thereupon certify such Return and Affidavit, together with the Cause of his Objection, to Two or more of the said Commissioners respectively, who shall thereupon cause the Assessment to be made according to such last mentioned Certificate, in the Amount of the Duty at which such Person shall be surcharged, and from which Surcharge no Abatement shall be made on any Pretence, unless on Appeal as herein-after is directed, of which Certificate Notice shall be given by the Surveyor to the Person to be charged thereby.
|
