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Land Tax Act 1698
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XLVI.Proviso as to Persons having Goods, &c. in any County other than County where resident; Persons rated for Lands, &c. where Lands situate.
Provided That where any Person shall have any Goods Wares or Merchandizes in any County or Counties other than the County where he shall be Resident or had his last Residence. It shall be lawfull to rate or assesse such Person for such Goods Wares or Merchandizes in the County or Counties where the same shall be And that all Annuities and Pensions shall be rated and taxed in the Parishes or Places where they are payable And every Person who shall be rated or assessed for or in respect of any Mannors Messuages Lands or Tenements or other the Premisses according to this Act shall be rated and assessed in the Place where such Mannors Messuages Lands and Tenements or other the Premisses respectively do lye and not elsewhere
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