# Taxation: Members of Parliament Act 1700, Section XLVII: XLVII. Proviso for Scotland, Ireland, Jersey or Guernsey.


Persons escaping from Taxation charged at Treble Value.
Provided also That this Act shall not extend to the Inhabitants of Scotland Ireland Jersey or Guernsey for assessing any such Personal Estate which they or any to their Use have within the said Kingdoms and Islands And if any Person, that ought to be taxed by vertue of Act for or in respect of his Personal Estate shall by changing his Place of Residence or by any other Fraud or Covin escape from the Taxation and not be taxed and the same be proved before the Commissioners or any Two of them or before any One or more Justice or Justices of the Peace of the County where such Person dwelleth or resideth at any Time within One Year next after such Tax made every Person that shall so escape from the Taxation and Payment shall be charged (upon Proof thereof) at the treble Value of so much as he should or ought to have been charged at by this Act the, said treble Value upon Certificate thereof made into the Exchequer by the Commissioners Justice or Justices (before whom such Proof shall be made) to be levied of the Goods Lands and Tenements of such Persons

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Source: https://www.legislation.gov.uk/aep/Will3/12-13/10/section/XLVII (the official version)
Page: https://openlegislation.uk/taxation-members-of-parliament-act-1700/section-XLVII
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.