Taxation (No. 2) Act 1625

XII. Commissioners to be rated at such Place where they shall be Commissioners; other Persons where they have resided for the most Part of the Year preceding.

Absentees assessed where last abiding.; Rate to be according to the Substance of Persons liable.

And also it is enacted by the same authoritie, that every p[er]son to be rated and taxed as is aforesaid, shalbe rated and set, and the so[m]me on him set to be levied at such place, where he and his familie were resident for the most part of the yeare next before the same p[re]sentment and taxacion made, and no where else. And that no Co[m]mission[er] for his Subsidie shall be rated or taxed for his goods or lands, but in the Shire or in other place where he shalbe Co[m]missioner. And that if any p[er]son chargeable to this Act, at the tyme of the said assessings happen to be out of this Realme, and out of Wales, or farre from the place where he shalbe knowen: then he to be set, where he was last abiding in this Realme, or within Wales, and after the substance, value, and other proffitts of every p[er]son, to be knowen by the examinacion, certificate or other manner of way as is aforesaid, And that the said Co[m]missioners, or as many of them as shalbe appointed by the Kings Majesties Co[m]mission or Co[m]missions shall after the rate and rates aforesaid cause every p[er]son so to be set rated and taxed, according to the rate of the substance and value of his lands goodes chattells and other p[ro]ffitts chargeable by this Act, whereby the greatest or most best so[m]me or so[m]mes according to his most substance, by reason of this Act might or may be set or taxed.