Taxation Act 1640

VIII. Commissioners to be rated at such Place where they shall be Commissioners;

other Persons where they have resided for the most Part of the Year preceding. Absentees assessed where last abiding. Remedy for Commissioners and other Persons taxed in any Place other than where they were Commissioners, or where resiant for most Part of the preceding Year. Fee for Allowance. Double Charges not allowed.

And alsoe it is enacted by the same authority that every person to be rated and taxed as is aforesaid shall be rated and sett and the Sum on him set to be levied att such place where he and his family were resident for the most part of the yeare next before the presentment and taxation made and noe where els And that noe Commissioner for his Subsidie shall be taxed or rated for his Goods or Lands but in the shire or other place where he shall be Commissioner And that if any person chargeable by this Act at the time of the said Assessings happen to be out of this Realme and out of Wales or far from the place where he shall be knowne then he to be sett where he was last abiding in this Realm or in Wales and after the substance value and other Profits of every person to be knowne by examination certificate or other manner of way as is aforesaid and that every person taxed in any County or Place other then where he or his family were resiant for the most part of the yeere then next before or in any County or Place other then where he is a Commissioner for the Subsidie If he be a Commissioner upon Certificate made to the said Court of Exchequer under the hands and seales of two Commissioners for the same Subsidie in the same County or place where such person and his family where resiant for the most part of the yeere then next before or where he is a Commissioner for the taxation and payment of the same Subsidie testifying his most resiance having a family or being a Co[m]missioner shall be a sufficient discharge for the taxation of that person in any other places and of and for all other sums of money upon such persons soe set and taxed save onely the taxations made in that county or place from which such Certificate shall be made as is aforesaid and for the sum of money upon such person there assessed or taxed and that such Certificate without any plea or other circumstance shall be a sufficient Warrant aswell to the Barons and Auditors of that said Court of Exchequer as to all and every other Officers to whom the allowance thereof shall appertain paying for such discharge and allowance onely six pence and noe more. Provided alwaies that every such person that shall be rated or taxed according to the true meaning of this Act for paying of and to the said Subsidies for and after the yeerely value of his Lands Tenements or other reall Possessions or Profits at any of the said Taxations shall not after be set and rated for his Goods and Chattels or other moveable substance at the same taxation and that he that shall be set charged or taxed for the same Subsidy for his Goods Chattels and other moveables at any of the said taxations according to the true meaning of this Act shall not after be taxed charged or chargeable for his Lands or other Reall Possessions or Profits aforesaid nor that any person by any taxation be doubly charged for the said Subsidies nor set or rated at severall places by reason of this Act any thing contained in this present Act to the contrary notwithstanding.