Land Tax Act 1696

XXVI. Persons having several Mansion Houses, &c. upon Certificate of the Commissioners and Oath, not to be doubly charged.

Persons rated for Wages, Stock, &c. by changing Residence or fraudulently concealing Stock, &c. evading Rate; charged at the double Value.

Provided always That if any Person or Persons by reason of his her or their having several Mansion Houses or Places of Residence or otherwise shall be doubly charged by occasion of this Act for or in respect of his her or their Person Money Debts Stock or otherwise then upon Certificate made by any Two or more of the Co[m]missioners for the County Riding City or Place of his her or their last Personal Residence under their Hands and Seals of the Su[m]m or Su[m]ms charged upon him her or them and in what Capacity or Respect hee she or they were so 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 be made which Oath the said Justice of the Peace is hereby authorized and required to administer then the Person and Persons so doubly charged shall for so much as shall be so certified be discharged in every other County City or Place And if any Person that ought to be taxed by virtue of this Act for or in respect of his or her Person Wages Stock Office Profession or otherwise shall by changing of his or her Place of Residence or by concealing fraudulently removing or shifting his her or their Goods Merchandizes or other Co[m]modities or by the fraudulently driving of his her or their Cattle from one Place to another or by any fraudulent releasing or altering of any Security or Securities for any Debt or Debts att Interest with Intention to avoid the Taxation hereby intended or by any other Fraud or Covin shall escape from the Taxation or not be fully taxed and the same be 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 Twenty Days next ensueing after such Tax made, every Person that shall so escape from the Taxation and Payment or not be fully taxed shall be charged upon Proof thereof att the Double Value of so 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 be made) to be levied of the Goods Lands and Tenements of such Person.