Taxation (No. 2) Act 1663

XI. 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 to be assessed where last abiding.; Rate to be according to the Substance of Persons liable.; Remedy for Commissioners and other Persons taxed in other Place than where they are Commissioners, or where resiant for most Part of the preceding Year.; Fee for Allowance.

And alsoe it is enacted by the same Authority That every person to be rated and taxed as is aforesaid shall be rated and sett, and the summe on him sett to be levyed at such place where he and his family were resident for the most part of the yeare next before the same Presentment and the Taxation made and noe where else, And that noe Commissioner for his Subsidy shall be rated or taxed for his Goods or Lands but in the Shire or other place where he shall be Commissioner, And that if any Person chargeable by this Act at the time of the said Assessings happen to be out of this Realme and out of Wales or farr from the place where he shall be knowne then he to be sett where he was last abideing within this Realme or in Wales and after the substance value or other proffitts of every Person to be knowne by Examination Certificate or other manner of way as is aforesaid, And that the said respctive Commissioners or as many of them as are or shall be appointed shall according to the respective powers given them and after the Rate and Rates aforesaid cause every person soe to be sett rated and taxed according to the [X1 Rate of the] substance and value of his Lands Goods Chattells and other proffitts chargeable by this Act whereby the greatest or best summe or summes according to his substance as aforesaid by reason of this Act might or may be sett or taxed, And that every person taxed in any County or place other then where he or his family were resiant for the most part of the yeare then next before, or in any County or place other then where he is a Commissioner for the Subsidy if he be a Commissioner upon Certificate made to the said Court of Exchequer under the hands and Seales of two Commissioners for the same Subsidy in the same County or place where such person and his family were resiant for the most part of the yeare then next before, or where he is a Co[m]miss[ion]er for the Taxation and payment of the same Subsidy, testifying his non resiance haveing a family or being a Co[m]miss[ion]er shall be a sufficient discharge for the Taxation of that person in any other places, and of and for all other summes of Money upon such persons soe sett and taxed save onely the Taxations made in that County or place from which such Certificate shall be made as [X1 is] aforesaid and for the summe of Money upon such person there assessed or taxed, And that such Certificate without any Plea or other circumstance shall be a sufficient Warrant aswell to the Barons and Auditor and Auditors of the said Court of Exchequer as to all and every other Officers to whom the allowance thereof shall appertaine paying for such discharge and allowance onely six pence and noe more.

Editorial Information

X1 interlined on the Roll.