This part of this Act shall not extend to Scotland or Ireland.
The following provisions shall have effect with respect to the appointment of collectors of land tax, inhabited house duties, and income tax, for the year commencing on the sixth day of April one thousand eight hundred and eighty, and any subsequent year:
(1)It shall be lawful for the Commissioners of Land Tax for any division, with the assent in writing of the Commissioners of Inland Revenue, to group parishes or places together in such division for the purposes of collection; and parishes or places so grouped shall for such purposes, but for such purposes only, be deemed and taken to be one parish or place:
(2)The persons to be appointed collectors shall not be nominated by assessors as heretofore, but shall be nominated and appointed by the Commissioners of Land Tax and by the Commissioners for the general purposes of the income tax respectively, and the fact of the appointment of a person to be collector shall be notified to him either personally or by a registered letter sent through the post:
(3)It shall not be compulsory on any person to accept the office of collector, and no person shall be liable to any penalty imposed by law for neglecting or refusing to take upon himself the said office, provided that he shall within fourteen days after the notification to him of his appointment either personally or by registered letter addressed to the clerk to the Commissioners signify his refusal to accept the said office:
(4)If the collector or collectors for any parish or place shall not have been appointed on or before the thirty-first day of May in any year, the power of appointing a collector or collectors for such parish or place for that year, and every subsequent year, shall vest in the Commissioners of Inland Revenue, and the Commissioners of Inland Revenue shall appoint a collector or collectors for such parish or place in the manner mentioned in section two of the Act of the seventeenth and eighteenth years of Her present Majesty, chapter eighty-five, and the collector or collectors so appointed shall for all purposes be deemed to be a collector or collectors appointed under such Act.
Where in England, under the authority of Parliament, any part of a parish or place has been formed into a new parish or place for the purposes of Poor Law administration, or any parish or place, or part of a parish or place, has been amalgamated with or included within the boundaries of another parish or place for the said purposes, the Commissioners of Inland Revenue may, if in their discretion they think fit, by order in writing, direct that such new parish or place, or such parish or place with which, or within the boundaries of which, any parish or place, or part of a parish or place, has been amalgamated or included, shall be a parish or place for which a separate assessment of the inhabited house duties and of the duties of income tax shall be made, and for which assessors and collectors may be appointed for the purpose of assessing and collecting the said duties.
In case any parish or place or part of a parish or place in the jurisdiction of one body of Commissioners of Income Tax is amalgamated with or included within the boundaries of a parish or place in the jurisdiction of another body of Commissioners of Income Tax, such order shall have the effect of transferring the jurisdiction to such last-mentioned body.
The collectors of house duty and income tax under Schedules (A.) and (B.) shall, in the demand note delivered previous to payment, distinctly describe the property and specify the amount of the assessment and the rate at which the duty or tax is charged upon such assessment.