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Crown Lands (Forfeited Estates) Act 1698
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CIX.Proviso for Scotland, Ireland, Jersey or 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 assessing 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 vertue 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 soe escape from the Taxation and Payment, shall be charged (upon Proofe thereof) at the Treble Value of soe much as he should or ought to have beene 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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