# Taxation (No. 2) Act 1697, Section XLV: Where Person having Goods, &c. in any County (other than County where he lives) rated.


Where Persons rated for Lands, &c.
Provided That where any Person shall have any Goods Wares or Merchandizes in any County or Counties other than the County where he shall be resident or had his last Residence itt shall be lawfull to rate or assesse such Person for such Goods Wares & Merchandizes in the Countie or Counties where the same shall be And every Person who shall be rated or assessed for or in respect of any Mannors Messuages Lands or Tenements or other the Premises according to this Act shall be rated and assessed in the Place where such Mannors Messuage Lands & Tenements or other the Premisses respectively doe lye and not elsewhere.

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Source: https://www.legislation.gov.uk/aep/Will3/9/10/section/XLV (the official version)
Page: https://openlegislation.uk/taxation-no-2-act-1697/section-XLV
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.