Section XLVII Proviso for Scotland, Ireland, Jersey, and Guernsey.

Persons, by changing Place of Residence, &c. escaping Taxation, charged treble.

Provided also that this Act shall not extend to the Inhabitants of Scotland Ireland Jersey or Guernsey for and concerning any such personal Estate which they or any to their Use have within the said Kingdomes and Islands And if any Person that ought to be taxed by virtue of this 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 Co[m]missioners 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 att any time within one yeare next after such Tax made every Person that shall so escape from the Taxac[i]on and Payment shall be charged (upon Proof thereof att the treble Value of so much as he should or ought to have been taxed att by this Act the said treble Value upon Certificate thereof made into the Exchequer by the Co[m]missioners Justice or Justices (before whom such Proof shall be made) to be leived of the Goods Lands and Tenements of such persons.