Taxation Act 1640

III. Aliens and others, who at the time of the said Assessments are out the Realm,

to be charged by the Certificate of Inhabitants of the Place where Property taxed is situate.

And it is further enacted by authority of this present Parliament That every such person aswell such as be born under the Kings Obeysance as every other person stranger born denizen or not denizen inhabiting within this Realme or within Wales or other the Kings Dominions which att the time of the same assessings or taxations or any or every of them to be had or made shall be out of this Realme or out of Wales and have Goods Chattels Lands or other Tenements Fees or Annuities or other Profits within this Realm or in Wales shall be charged and chargeable for the same by the Certificate of the Inhabitants of the place where such Goods Chattels Lands Tenements or other the p[re]misses then shall be or in such place where such person or persons or his or theire Factor Deputy or Atturney shall have his or theire most resort unto within this Realm or in Wales in like manner as if the person were or had beene att the time of the said assessing within this Realm and that every person abiding or dwelling within or without this Realm shall be charged and chargeable to the said severall Subsidies granted by this Act according and after the rate of such yearely substance or value of Lands or Tenements Goods Chattels and other the premisses as every person soe to be charged shall be set at at the time of the said assessing or taxation upon him to be made and no otherwise.