# Land Tax Act 1693, Section XXXI: Persons having Goods, &c. in any County, (other than the County wherein they live) rated in County where Goods are.


Persons to be rated for Lands, &c. in Place where situate.
Provided That where any Person shall have any Goods Wares or Merchandizes in any County or Counties other then the Countie where he shall be resident or had his last residence it shall be lawfull to rate or assess such Person for such Goods Wares & Merchandizes in the County or Counties where the same shall be And every Person who shall be rated or assessed as aforesaid for or in respect of any Mannors Messuages Lands Tenements or Hereditaments shall be rated and assessed in the Place where such Messuages Manors Lands Tenements and Premisses respectively doe lye and not elsewhere.

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Source: https://www.legislation.gov.uk/aep/WillandMar/5/1/section/XXXI (the official version)
Page: https://openlegislation.uk/land-tax-act-1693/section-XXXI
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.