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Taxation (No. 3) Act 1694
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XXXI.Persons to be rated for Offices at Places where executed, and for Personal Estates where resident.
Persons not Householders rated where resident at Execution of Act; Person out of the Realm rated for Personal Estate where last resident within the Realm.
And be it further enacted that every person rated or assessed for his Office or Employment shall be rated and pay for his said Office or Employment in the County City or Place where such Office or Employment is executed; And every person who is or shall be rated for or in respect of any personall estate to him any way belonging shall be rated att such place where he or shee shall be resident att the time of the execuc[i]on of this Act; And all persons not being housholders nor haveing a certaine place of residence shall be taxed att the place where they shall be resident att the time of the execuc[i]on of this Act And if any person who ought to be taxed by virtue of this Act for or in respecte of his personall estate shall att the time of his assessement be out of the Realme such person shall be rated therefore in such County City or Place where he was last abideing within the Realme:-
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