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Marriage Duty Act 1694
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XXIV.Lodgers and Servants taxed where refident;
Absentees where last abiding in the Realm.
And bee it further enacted That every person rated or assessed by virtue of this Act shall bee rated att such place where hee or she shall bee resident att the time of the execution of this Act and all persons not being Housholders nor having a certaine place of abode and all Servants shall bee taxed att the place where they shall bee resident att the time of the execution of this Act and if any person who ought to bee taxed by virtue of this Act shall att the time of this assessment bee out of the Realme such person shall bee rated therefore in such County City or Place where hee was last abiding within the Realme.
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