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Personal Estates to be rated where the Persons reside at the Time of the Execution of the Act; Persons out of the Realm to be rated at last Place of Abode.
Provided alwaies, That the Right Honourable the Master of the Rolls, the Masters in Chancery, Six Clerks Clerks of the Petty Bagg, Examiners, Registers, Clerks of the Inrollments, Clerks of the Affidavit, and Sub pœna Offices, and all other the Officers of the Court of Chancery, that execute their Offices within the Liberty of the Rolls, shall be there assessed for their respective Offices, and not elsewhere; 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 haveing 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 vertue 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 abideing within this Realme.
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