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Poll Tax Act 1697
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XIII.If Persons having several Mansion Houses be doubly charged, on Certificate of Commissioners to be granted without Fee, and on Oath before Justices of Peace.
Absentees rated at last Place of Abode; Persons escaping from Taxation charged at Double Value.
Provided always That if any Person having several Mansion Houses or Places of Residence shal be doubly charged by virtue of this Act that upon Certificate made by Two or more of the Commissioners for the County City or Place (which Certificate the said Commissioners are hereby required to give without Delay Fee or Reward) of his or their personal Residence under their Hands and Seals of the Sum or Sums there charged [X1up]on him or them or in what Capacity or Respect he or they were so charged and upon Oath made of such Certificate before any Justice of the Peace of the County or Place where such Certificate shal be made (which Oath the said Justice of the Peace is hereby authorized to administer) then the Person or Persons so doubly charged shal for so much as shal be certified be discharged in every other County City or Place And if any Person at the time of the assessing shal be out of the Realm such Person shal be rated where such Person was last abiding in the Realm And if any Person that ought be taxed by virtue of this Act by changing his Place of Residence or by Fraud or Covin shal escape from the Taxation and not be taxed and the same be proved before the Commissioners or Two of them or Two Justices of the Peace of the County where such Person dwelleth or resideth at any time within Twelve Months next ensuing after such Taxation made every Person that shal so escape from the said Taxation and Payment shal be charged upon Proof thereof at the Double Value of so much as he should or ought to have been taxed by this Act the said Double Value upon Certificate thereof made into the Exchequer by the Commissioners or Justices before whom such Proof shal be made to be levied of the Goods Chattels and Tenements of such Person towards the Supply aforesaid.
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X1interlined on the Roll.
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