Section XXXII Persons having Goods, &c. in any County (other than the County wherein they live) rated in the County where Goods, &c. are.

Persons to be rated for Lands, &c. in Place where situate.

Provided That where any Person shall have any Goods Wares X1or. Merchandizes in any County or Counties other then the County where hee shall bee resident or had his last Residence Itt shall bee lawfull to rate or assess such Person for such Goods Wares and Merchandizes in the County or Counties where the same shall bee And every Person who shall bee rated and assessed as aforesaid for or in respect of any Mannors Messuages Lands Tenements or Hereditaments shall bee rated and assessed in the place where such Messuages Mannors Lands Tenements and Premisses respectively doe lie and not elsewhere.