Taxation Act 1666

XXI. If Persons having several Mansions be doubly charged.

How such Persons to be discharged.; Persons out of the Realm to be rated at last Place of Abode.; Persons escaping from Taxation to be charged at double Value.

Provided alwayes That if any person haveing severall Mansion houses or places of Residence shall be doubly charged by vertue of this Act That upon Certificate made by two or more of the Coo[m]mis?sers for the County Citty or Place (which Certificate the said Coo[m]mis?sers are required to give without delay fee or reward) of his or their last personall Residence under their Hands and Seales of the summe or summes there charged upon him or them and in what capacitie or respect he or they were soe charged and upon Oath made of such Certificate before the Coo[m]mis?sers to whom such Certificate shall be tendred which Oath the said Coo[m]mis?sers are hereby authorized 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 Citty or Place, And if any person at the time of the Assessing shall be out of the Realme such person shall be rated where such person was last abideing within the Realme. And if any person that ought to be taxed by vertue of this Act by changing his place of residence or by fraude or coven shall escape from the Taxation and not be taxed and the same proved before the Coo[m]mis?sers or two of them, or two Justices of the Peace of the County where such person dwelleth or resideth at any time within Six moneths next ensueing after such Taxe made, Every person that shall soe escape from the said Taxation and payment shall be charged upon proofe thereof at the double value of soe much as he should or ought to have beene taxed by the Act, The said double value upon Certificated thereof made into the Exchequer by the Coo[m]missers or Justices before whom such proofe shall bee made to be levyed of the Goods Lands and Tenements of such persons towards the Supply aforesaid.