Appendix. 559

taken to the Government, by Act of Assembly of this Province,
subscribed the Oath of Abjuration, and repeated and subscribed the
Test, or, if a Quaker, Affirmed to the Effect thereof, and subscribed
the Test, or, if a Quaker, Affirmed to the Effect thereof, and sub-
scribed as aforesaid; which Oaths, or Affirmation, it shall and may
be lawful for any one or more of the said Commissioners to ad-
minister, and he or they are hereby required to administer the same
to any other of the said Commissioners, and to the said Assessors.
Provided also, That all Annuities, Stipends and Pensions, payable
to any Officers, in respect of their Offices, shall be taxed and assessed
where such Officers are rated and assessed for their Offices, and not
elsewhere: And that all Pensions, Stipends and Annuities within
this Province, not charged upon Lands, shall be charged and assessed
in the District or Division where they are payable. And every Per-
son who is or shall be rated for or in respect of any 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 Assessment, be out of this Province,
such Person shall be rated therefore in such Place where he or she
was last abiding in this Province. Provided, That where any Person
shall have any ready Money or Plate, Goods, Wares, Merchandizes,
Negroes, Stock, or other personal Estate herein before enumerated,
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,
in the District or Division where the same shall be, and every Person
who shall be rated and assessed, for or in respect of any Messuages,

Printed
Pamphlet.
Md.Hist.S6c.

Manors, Lands or Tenements, or other the Premises, 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 Premises 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 Estates, 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 of Respect he, she or they were so charged, and upon
Oath made of the Truth of such Certificate before the Commission-
ers, 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.

p. 47