|
|
L. H. J.
Liber No. 51
April 8
|
of and Personal Estate, to him or her any Ways belonging, shall be
rated at such Place where he or she shall be resident at the Time of
the Execution of this Act: And if any Person, who ought to be
taxed in this Province by Virtue of this Act, for or in respect of
his or her Personal Estate, shall, at the Time of his or her Assess-
ment, be out of this Province, such Person shall be rated therefor in
such Place where he or she was last abiding in this Province. Pro-
vided, That where any Person shall have any ready Money or Plate,
|
|
|
|
p. 247
|
Goods, Wares, Merchandizes, Negroes, Stock, or other Personal
Estate, (except as before excepted) in any District or Division,
other than that wherein he or she shall be resident, or had his or
her last Residence, it shall be lawful to rate and assess such Person
for such ready Money or Plate, Goods, Wares and Merchandizes,
Negroes, Stock, or other Personal Estate, (except as before ex-
cepted) 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 Messuages, Manors, Lands or Tenements, or other the Premisses,
according 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. Provided 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 Commis-
sioners 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 the Truth of such
Certicate 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 certified, be discharged
in every other County.
LXVI. And for the better Discovery of Personal Estates, in-
tended by this Act to be charged; Be it further Enacted by the
Authority aforesaid, That every Housholder in this Province, shall,
upon Demand of the Assessors of the respective Districts or Divi-
sions, 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.
LXVII. And if any Person that ought to be Taxed by Virtue
of this Act, for or in respect of his Personal Estate, shall, by chang-
ing 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
|
|
