# Land Tax Act 1698, Section XXVI: Persons dwelling in one Parish, &c. and Goods in another, to be assessed where they dwell.


Provided That where any Person inhabiting within the City of London or any other City or Towne Corporate hath his Dwelling-House in one of the Parishes or Wards therein and hath any Goods Wares or Merchandizes in one or more of the other Parishes or Wards within the same that then such Person shall be charged taxed and assessed for such his Goods or Merchandizes in the Parish or Ward where he dwelleth and not elsewhere within the said City or Towne Corporate

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Source: https://www.legislation.gov.uk/aep/Will3/10/9/section/XXVI (the official version)
Page: https://openlegislation.uk/land-tax-act-1698/section-XXVI
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.