Poll Tax Act 1691

XIII. Persons rated where they reside.

Persons having several Mansions, and being doubly charged.; Certificate by Commissioners without Fee; and on Oath of Certificate; discharged in every other County, &c.; Persons out of the Realm where rated.; Persons unduly escaping Assessment; charged double.

And bee it further enacted that every person to be rated by this Act shall be rated att such places where he or she and with his or her family shall be resident att the time of the execuc[i]on of this Act And that every person [X1 not] being a householder nor having a certain place of abode and all servants shall be taxed att the place where they are resident att the time of the execuc[i]on of this Act. Provided always that if any person having several Mansion-houses or places of residence shall be doubly charged by virtue of this Act that upon Certificate made by two or more of the Co[m]missioners for the County City or Place (which Certificate the said Co[m]missioners are [X2 hereby] required to give without delay fee or reward) of his or their last personal residence under their hands and seals of the sum or su[m]ms there charged upon 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 shall be made (which Oath the said Justice of Peace is hereby authorized [X1 to] administer) then the person or persons so doubly charged shall for soe [X1 much] as shall be certifyed be discharged in every other County City or Place. And if any person att the time of the assessing shall be out of the Realme such person shall be rated where such person was last abiding within the Realme And if any person that ought to be taxed by virtue of this Act by changing his place of residence or by fraud or covin shall escape from the taxation and not be taxed and the same be proved before the Co[m]missioners or two of them or two Justices of the Peace of the County where such person dwelleth or resideth att any time within twelve Months next ensueing after such taxation made every person that shall soe escape from the said taxation and payment shall be charged upon proof thereof att the double value of soe much as he should or ought to been taxed 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 Chattells Lands and Tenements of such persons towards the supply aforesaid.

Editorial Information

X1 interlined on the Roll.

X2 Variant reading of the text noted in The Statutes of the Realm as follows: collecting O. [O. refers to a collection in the library of Trinity College, Cambridge]