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Land Tax Act 1692
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XIII.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 alwaies That if any Person or Persons by reason of his or theire haveing severall Manc[i]on Houses or Places of Residence or otherwise shall be doubly charged by occasion of this Act for or in respecte of his or theire Personall Estate then upon Certificate made by Two or more of the Co[m]missioners for the County Citty or Place of his or theire last Personall Residence under theire Hands and Seales of the su[m]m or sumes charged upon. him or them and in what capacity or respect he or they were soe charged (which Certificate the said Co[m]missioners are required to give without Delay Fee or Rewarde) 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 Peace is hereby authorized and required 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 changeing his Place of Residence or by any other Fraud or Covin escape from the Taxac[i]on and not be taxed and the same be proved before the Co[m]missioners or any Two of them or before any Two Justices of the Peace of the County where such Person dwelleth or resideth att any time within one Yeare next ensueing after such Tax made every Person that shall soe escape from the Taxac[i]on and Payment shall be charged (upon Proofe thereof) at the double 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 Co[m]missioners or Justices (before whome such Proofe shall be made) to be levied of the Goods Lands and Tenements of such Persons:-
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