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Surcharges, if confirmed, to be in double Duty in certain Case.
Officers entitled on the Double Duty.
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LXX. And be it further enacted, That upon ever Surcharge allowed upon Appeal by the said Commissioners, upon the Certificate of the Surveyor or Inspector, as directed by this Act, the Assessment shall be made in double the Rates of Duty prescribed in the Schedules marked (A.) and (B.) on the Amount of the Duty so surcharged, which Sum shall be added to the Assessment, and collected and levied therewith: Provided always, that upon every such Appeal, if the said Commissioners shall be of Opinion that there was any reasonable Cause of Controversy on the Part of the Appellant on the subject Matter of Appeal, and that the Party hath not been guilty of any wilful Default, Neglect, or Omission, nor wilfully done any Act with Intention to defraud the Revenue, it shall be lawful for the said Commissioners who shall have determined the said Appeal, although they shall confirm or allow the Surcharge, at the same Time to remit and strike off the Whole or any Part of the double Duty; and the Assessor, Surveyor, or Inspector so making such Surcharge, shall be and is hereby entitled to, and shall have and receive for his own Use, from the Receiver General to whom the Duties shall be paid, the Overplus of the Sum so charged above the said Rate of Duty, as prescribed in the said Schedule, and which shall not be so remitted or struck off as aforesaid, which Overplus the Commissioners for executing this Act, who shall have confirmed such Surcharge, or any Two or more of them, shall at the same Meeting certify under their Hands, to the Commissioners for the Affairs of Taxes in England, and the Barons of the Court of Exchequer in Scotland; and the Certificate of the said Commissioners for the Affairs of Taxes, and Barons, or any Two or more of them respectively, shall be a Warrant to the said Receiver General to pay the same.
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