Land Tax Act 1688

XII. Remedy for Persons having several Mansion Houses, being doubly charged for Personal Estate.

Persons unduly escaping Taxation; on Proof thereof before; Commissioners, or any Two Justices of Peace of the County, taxed at double Value.

Provided alwayes That if any Person or Persons haveing severall Mansion Houses or Places of Residence shall be doubly charged by vertue of this Act for or in respect of his or their Personall Estate Then upon Certificate made by two or more of the Commissioners for the County City or Place (which Certificate the said Commissioners are required to give without Delay Fee or Reward) of his or their last Personall Residence under their Hands and Seals of the Summe or Summes charged upon him or them and in what Capacity or Respect he or they were soe charged and upon Oath made of such Certificate before the Commissioners to whome such Certificate shall be tendred (which Oath the said Commissioners are hereby authorised to administer) Then the Person and Persons soe doubly charged shall for soe much as shall be soe certified be Discharged in every other County City or Place 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 two Justices of the Peace of the County where such Person dweleth or resideth at any time within Six months next ensueing after such Tax made every Person that shall soe escape from the Taxation and Payment shall be charged upon Proofe thereof at double the value of soe much as he should or ought to have beene Taxed at by this Act The said double value upon Certificate thereof made into the Exchequer by the Commissioners or Justices before whome such Proofe shall be made to be Levied of the Goods Lands and Tenements of such Persons towards the Supply aforesaid