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Land Tax Act 1698
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XLVIII.Proviso for Scotland, Ireland, Jersey and Guernsey; Persons escaping from Taxation charged at Treble Value.
Provided alsoe That this Act shall not extend to the Inhabitants of Scotland Ireland Jersey or Guernsey for and concerning any such Personall Estate which they or any to their Use have within the said Kingdoms and Islands And if any Person that ought to be taxed by virtue of this Act for or in respect of his Personall Estate shall by changing his Place of Residence or by any other Fraud or Covin escape from the Taxation and not be taxed and the same be proved before the Commissioners or any Two of them or before any one or more Justice or Justices of the Peace of the County where such Person dwelleth or resideth at any time within one yeare next after such Tax made every Person that shall so escape from the Taxation and Payment shall be charged (upon Proof thereof) at the Treble Value of soe much as he should or ought to have been charged at by this Act the said Treble Value upon Certificate thereof made into the Exchequer by the Commissioners Justice or Justices (before whom such Proofe shall be made) to be levied of the Goods Lands and Tenements of such Persons
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