Taxation Act 1695

XXXIII. Persons, in respect of several Places of Residence, being doubly charged for Personal Estate, upon Certificate and Oath thereof, to be discharged for so much.

Persons who by Fraud shall escape being taxed, doubly charged.

Provided always That if any Person or Persons by reason of his or their having several Mansion Houses or Places of Residence or otherwise shall bee doubly charged by Occasion of this Act for or in respect of his or their Personal Estate then upon Certificate made by any Two or more of the Co[m]missioners for the County Riding City or Place of his or their last personal Residence under their Hands and Seals of the Su[m]m or Su[m]ms charged upon him or them and in what Capacity or Respect hee or they were soe charged (which Certificate the said Co[m]missioners are required to give without Delay Fee or Reward) and upon. Oath made of such Certificate before any one Justice of the Peace of the County or Place where the said Certificate shall bee made which Oath the said Justice of Peace is hereby authorized and required to administer then the Person and Persons soe doubly charged shall for soe much as shall bee soe certified bee discharged in every other County City or Place And if any Person that ought to bee taxed by virtue of this Act for or in respect of his Personal Estate shall by changing of his place of Residence or by any other Fraud or Covin escape from the Taxation and not bee taxed and the same bee proved before the Co[m]missioners or any Two of them or before any Justice of the Peace in the County Riding City or Place where such Person dwelleth or resideth att any time within One Yeare next ensueing after such Tax made every Person that shall so escape from the Taxation and Payment shall bee charged upon proof thereof att the Double Value of soe much as hee should, or ought to have been taxed att by this Act the said Double Value upon Certificate thereof made into the Exchequer by the Co[m]missioners or Justices (before whom such proof shall bee made) to bee levied of the Goods Lands and Tenements of such Person.