Taxation (No. 3) Act 1640

III. Absentees, whether Natives or Aliens, charged by Certificate of Inhabitants of Place where Lands, &c. be.

Rule by which they are to be charged.

And it is further enacted by authoritie of this present Parliament that every such person aswell such as be borne 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 at 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 Realme 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 Premisses then shall be or in such place where such person or persons or his or theire deputie factor or atturney shall have his or theire most resort unto within this Realme or in Wales in like manner as if the person were or had beene att the time of the said assessing within this Realme and that every person abiding or dwelling within or without this Realme shall be charged and chargeable to the said two 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 sett att at the time of the said assessing or taxation upon him to be made and no otherwise.