Section XVIII If Persons having several Mansions be doubly charged.

How such Persons discharged; Persons out of the Realm rated at last Place of Abode; Persons escaping from Taxation charged at double Value.

Provided alwayes That if any Person haveing severall Mansion Houses or Places of Residence shall be doubly charged by vertue of this Act that upon Certificate made by two or more of the Commissioners for the County City or Place (which Certificate the said Commissioners are required to give without delay Fee or Reward) of his or their last Personall Residence under their Hands and Seals of the Summe or Summes there charged upon him or them or in what Capacity or Respect he or they were soe charged and upon Oath made of such Certificate before any Justice of the Peace of the County or Place where such Certificate shall be made (which Oath the said Justice of Peace is hereby authorized to Administer) then the Person and Persons soe doubly charged shall for soe much as shall be Certifyed be Discharged in every other County City or Place And if any Person at the time of the Assessing shall be out of the Realme such Person shall be Rated where such Person was last abideing within the Realme And if any Person that ought to be Taxed by vertue of this Act by changing his place of Residence or by Fraud or Covin shall escape from the Taxation and not be Taxed and the same proved before the Commissioners or two of them or two Justices of the Peace for the County where such Person dwelleth or resideth at any time within Six Months next ensueing after such Tax made every Person that shall soe escape from the said Taxation and Payment shall be charged upon proofe thereof at the double value of soe much as he should or ought to have beene Taxed by this Act the said double value upon Certificate thereof made into the Exchequer by the Commissioners or Justices before whome such proofe shall be made to be Levyed of the Goods Lands and Tenements of such Persons towards the Supply aforesaid