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Customs and Inland Revenue Act 1879

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23Appointment of collectors of land tax, inhabited house duties, and income tax

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.

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