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Taxation (No. 3) Act 1694
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XXXII.Person having Goods, &c. in any County other than County wherein he lives, rated in the County where Goods are.
Persons to be rated for Lands, &c. in the Place where such Lands lie.
Provided That where any person shall have any Goods Wares or Merchandizes in any County or Countyes other then the County where he shall be resident or had his last residence itt shall be lawfull to rate or assesse such person for such goods wares and merchandizes in the County or Countyes where the same shall be; And every person who shall be rated or assessed as aforesaid for or in respecte of any Mannors Messuage/?/s Lands Tenements or Hereditaments shall be rated and assessed in the place where such Messuages Mannors Lands Tenements and Premisses respectively doe lye and not elsewhere:-
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