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Land Tax Act 1698
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XLV.Persons, in respect of Personal Estate, rated where resident.
Persons, not being Householders, &c. Absentees.
And every Person who is or shall be rated for or in respect of any Personall Estate to him any way belonging shall be rated at such Place where he or she shall be Resident at the time of the Execution of this Act And all Persons not being Householders nor having a certaine Place of Residence shall be taxed at the Place where they shall be Resident at the Execution of this Act And if any Person who ought to be taxed by virtue of this Act for or in respect of his Personall Estate shall at the time of this Assessment be out of the Realme such Person shall be rated therefore in such County City or Place where he was last abiding within this Realme
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