Income Tax Act 1803
| Jurisdiction | UK Non-devolved |
(43 Geo. 3) C A P. CXXII.
[11th August 1803]
'Most Gracious Sovereign,
WE, your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom ofGreat Britain and Ireland , in Parliament assembled, towards raising the Supplies necessary to defray the Publick Expences, have freely and voluntarily resolved to give and grant unto your Majesty the several new and additional Duties herein-after mentioned: And do therefore most humbly beseech your Majesty that it may be enacted, and be it enacted by the King's most Excellent Majesty, by and with the Advice and Consentof the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That, during the Term herein mentioned *, there shall be raised, levied, collected, and paid, throughoutGreat Britain , the several Duties and Contributions in the Schedules contained in this Act, marked (A.) (B.) (C.) (D.) and (E).
II The Duties in England shall be assessed under Regulations of c. 99. of this Session;
II. And be it further enacted, That the Duties hereby granted, arising inEngland, Wales , and Berwick-upon-Tweed , shall be assessed, raised, levied, and collected under the Regulations of any Act to be passed in the present Session of Parliament, for consolidating certain of the Provisions contained in any Act or Acts relating to the Duties under the Management of the Commissioners for the Assairs of Taxes, and for amending the same ; and the Duties hereby granted, arising in Scotland , shall be assessed, raised, levied, and collected under the Regulations of any Act, to be passed in the present Session of Parliament,for consolidating certain of the Provisions contained in any Act or Acts relating to the Duties under the Management of the Commissioners for the Affairs of Taxes, and for amending the said Acts, so far as relate to Scotland; and all and every the Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters, and Things contained in such Acts, except where other Provisionsare made in this Act, shall be severally and respectively duly observed, practised, and put in Execution throughout the respective Parts ofGreat Britain as aforesaid, as fully and effectually, to all Intents and Purposes, as if the same Powers, Authorities, Methods, Rules, Directions, Penalties, Forfeitures, Clauses, Matters, and Things were particularly repeated and re-enacted in the Body of this Act, and respectively applied to such Parts of Great Britain as aforesaid; and all and every the Regulations of such Acts, except as aforesaid, shall be applied, construed, deemed, and taken to refer to this Act, in like Manner as if the same had been enacted therein, and shall severally and respectively commence and take Effect for the Purposes of this Act, from and after the passing thereof: And the said several Duties so levied shall be under the Direction and Management of the Commissioners for the Affairs of Taxes for the Time being, appointed or to be appointed by his Majesty, his Heirs or Successors.
III. 'And whereas it is expedient to appoint Commissioners for the general Purposes of this Act from and amongst the Persons appointed Commissioners for the Execution of an Act, passed in the thirty-eighth Year of the Reign of his present Majesty, intituled,An Act for granting an Aid to his Majesty by a Land Tax to be raised in Great Britain for the Service of the Year One thousand seven hundred and ninety-eight , to act in the Execution of this Act, so far as relates to the Powers hereby vested in such Commissioners;' be it further enacted, Thatthe several Persons appointed or to be appointed to be Commissioners for putting in Execution the said Land Tax Act, in the respective Parts ofGreat Britain therein mentioned, being respectively qualified to act as Commissioners in the Execution of the said Act, shall, as soon after the passing of this Act as conveniently can be done, meet at such Place within each County, Shire, or Stewartry, and within each Riding of York , and Division of Lincoln , and within each City, Borough, Cinque Port, Town, and Place, for which they are respectively appointed Commissioners of the said Land Tax Act, as shall have been the usual and common Place of holding the General Meetings of Commissioners under the said Land Tax Act; or if such General Meeting shall not have been usually held in any such County, Riding, Division, Shire, Stewartry, City, Borough, Cinque Port, Town, or Place, then at the usual Place where the Quarter Sessions shall be usually held therein in the Week after the Close of Easter or next after Easter in every Year; which Meeting for the first Time after the passing of this Act, shall be within seven Days after the passing thereof, or as soon after as conveniently may be done; and for any subsequent Year for the like Purpose, such Meeting shall be held between the first DayofMarch and the fifth Day of April yearly; and at each such General Meeting the said Commissioners, or the major Part of them then present, shall choose and set down in Writing the Names of such of the Commissioners appointed as aforesaid, who shall respectively be qualified as herein-after is required, and who shall be fit and proper to act in the several Hundreds, Rapes, Lathes, Wapentakes, or Wards, within the said Counties, Ridings, or Shires, Stewartries, or Divisions, or in the several Parishes or Wards of the said Cities, Boroughs, Ciuque Ports, Towns, and Places within the same; observing always, in forming such Districts, the same
* [See ∥ 220. 231.]
Limits which shall have heretofore been settled, and now used for the Districts under the said Land Tax Act; and the Names of such Persons who shall be so chosen shall be set down in the Order in which the major Part of the Commissioners then present shall judge fit they should respectively be appointed Commissioners in their respective Districts; and any seven, or any less Number than seven not being in any Case less than three, of the Persons so set down, and in the Order in which they shall be so set down in such List, shall be Commissionersfor the general Purposes of this Act, and they are hereby required to take upon themselves the Execution of this Act as aforesaid as Commissioners, for the Term of one Year's Assessment of the said Duties and until Commissioners shall in like Manner be appointed for the subsequent Year; and any seven, or any less Numberthan seven not being in any Case less than three, of the Persons so set down next in Order to the List of Names before mentioned, shall be Commissioners to supply Vacancies as the same may arise, in the Manner herein-after mentioned: Provided always, that if the Commissioners, appointed as herein is first mentioned, shall not find amongst themselves and set down the Names of seven Persons to act, and seven others to supply Vacanciesfor each District, within such County, Riding, Division, Shire, Stewartry, City, Liberty, or Place, it shall be lawful for them to appoint any Person or Persons residing within such District, who shall respectively be qualified as herein-after is required, and who in their Judgement shall be fit and proper Persons to be Commissioners for the Purposes aforesaid, until the Number of seven in each such List shall be completed, although such Persons shall not have been appointed to act as Commissioners in the Execution of the said Land Tax Act: Provided also, that if at such Meeting the Commissioners shall not find and set down fourteen Personsof the Descriptions before mentioned to act as Commissioners, and to supply Vacancies in each such District, it shall be lawful for them to select such Number of Persons as shall be requisite from the Persons acting in or for any adjoining or neighbouring District of the same County, Riding, Division, Shire, Stewartry, City, Town, or Place, in order that there shall be no Failure in the Execution of this Act as aforesaid; and the Namesof such respective Persons who shall have been so chosen as aforesaid shall be transmitted to the Tax Office in the Order in which they shall have been set down in such Lists Provided always, that where seven Persons, qualified as herein-after is required, shall be chosen to act as Commissioners for any Districtas aforesaid, no other Person shall interfere as a Commissioner in the Execution of this Act, so long as such seven Persons shall continue to act, except in the Districts herein-after mentioned.IV In Default of holding a General Meeting, the Commissioners may be chosen at District Meetings.
IV. And be it further enacted, That if in any County, Riding, or Division, or any City, Town, or Place, any Default shall happen in holding such General Meeting for the Space of fourteen Days, for the first Year after the passing of this Act; or if for any subsequent Year, no such General Meeting shall be held on or before the fifth Day ofApril in such Year; then and in every such Case the Commissioners for executing the said Land Tax Act in their several Districts shall, at the first Meeting to be held by them after the passing of this Act, or at a Meeting to be held for that Purpose, as soon as conveniently may be, and which shall not be later than ten Days after the Expiration of such fourteen Days, appoint and set down in Writing, and make a Return, in like Manner, of the like Number of Persons before described, to be Commissioners for their respective Districts for the general Purposes of this Act, and...
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