# Taxation (No. 3) Act 1640, Section XXVII: Alien or Denizen assigning his Lands, &c. to his Child, with Intent to defraud the Subsidy, such Child chargeable as an Alien.


Provided neverthelesse and be it enacted by the authority aforesaid that if any Alien or Stranger born denizen or not denizen and dwelling and inhabiting within this Realme of England shall assigne and convey over unto any his or theire child or children borne within the said Realme of England his or theire Lands or Tenements Goods or Chattels to the intent thereby to defraud or safeguard themselves of and from the payment of the Subsidies aforesaid or any part thereof that then all and every such child and children soe being seized of any such Lands and Tenements or possessed of such goods or chattels shall be charged and chargeable to and with the payment of double the said Subsidies for the Lands Tenements Goods and Chattels at the said rates and values as Aliens & Strangers denizens or not denizens are before limited & appointed to pay.

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Source: https://www.legislation.gov.uk/aep/Cha1/16/4/section/XXVII (the official version)
Page: https://openlegislation.uk/taxation-no-3-act-1640/section-XXVII
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.