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Printed
Pamphlet.
Md.Hist.Soc.
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dence, it shall be lawful to rate and assess such Person for such
Goods, Wares and Merchandizes, Negroes, Stock or other Personal
Estate, in the District or Division where the same shall be; and every
Person who shall be rated or assessed for or in respect of any Mes-
suages, Manors, Lands or Tenements, or other the Premisses, accord-
ing to the former Clauses of this Act, shall be rated and assessed in
the Places where such Messuages, Manors, Lands and Tenements,
and other the Premisses, respectively do lie, and not elsewhere. Pro-
vided always, That if any Person or Persons, by Reason of his, her
or their having several Mansion-Houses or Places of Residence, or
otherwise, shall be doubly charged for any Personal Estate, Offices
or otherwise, by Occasion of this Act, then upon Certificate made
by any Two or more of the aforesaid Commissioners for the County,
of his, her or their last Personal Residence, under their Hands and
Seals, of the Sum or Sums charged upon him, her or them, and in
what Capacity or Respect he, she or they, were so charged, and upon
Oath made of such Certificate before the Commissioners, to whom
such Certificate shall be tendered (which Oath any One of the said
Commissioners is hereby impowered to administer) then the Person
or Persons so doubly charged, shall, for so much as shall be so certi-
fied, be discharged in every other County.
LXXII. And for the better Discovery of Personal Estates, in-
tended to be charged by this Act; Be it further Enacted by the
Authority aforesaid, That every Housholder in this Province, shall,
upon Demand of the Assessors of the respective Parishes, give an
Account of the Names and Qualities of such Persons as shall sojourn
or lodge in their respective Houses, under the Penalty of Ten Pounds
Current Money, to be recovered and applied as herein after directed.
LXXIII. And if any Person that ought to be Taxed by Virtue of
this Act, for or in respect of his Personal Estate, shall, by changing
his Place of Residence, or by any other Fraud or Covin, escape from
the Taxation, and not be Taxed, and the same be proved before the
Commissioners, or any Two of them, or before any Two Justices
of the Peace of the County where such Person dwelleth or resideth,
at any Time within Six Months next ensuing after such Tax made,
every Person that shall so escape from the Taxation and Payment,
shall be charged, upon Proof thereof, at the double Value of so much
as he shall or ought to have been Taxed at by this Act.
LXXIV. And be it further Enacted by the Authority aforesaid,
That every Papist, or reputed Papist, in this Province, being of the
Age of Eighteen Years and upwards, who shall not have taken the
Oaths directed and appointed to be taken to the Government, and
sign the Oath of Abjuration and the Test now by Law established,
shall yield and pay double the Sums and Rates, which, by Force and
Virtue of any Clause in this Act before mentioned and contained,
he or she should or ought to pay, or be charged with; to be assessed,
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