Section XII Persons in Office rated where such Office is executed.

Other Persons, in respect of Personal Estate, to be rated where resident. Persons not being Householders, &c. to be rated where resident at Execution of Act. Absentees rated at last Place of Abode.; Proviso as to Persons having Goods, &c. in any County other than County where resident.; Persons rated for Lands, &c. to be rated where Lands situate.

And bee it X1 Enacted That every Person Rated or Assessed for his Office or Employment shall be Rated and Pay for his X2 Office and Employment in the County City or Place where such Office or Employment is executed. And every Person who is or shall be Rated for or in respect of any Personall Estate to him any way belonging shall be Rated at such Place where he or she shall be resident at the time of the Execution of this Act And all Persons not being Householders nor haveing a certaine Place of Residence shall be Taxed at the Place where they shall be resident at the time of the Execution of this Act And if any Person who ought to be Taxed by vertue of this Act for or in respect of his Personall Estate shall at the time of his Assesment be out of the Realme such Person shall be Rated therefore in-such County City or Place where he was last abideing within the Realme Provided that where any Person shall have any Goods Wares or Merchandizes in any County or Countyes other then the County where he shall be resident or had his last Residence it shall be lawfull to Rate or Assesse such Person for such Goods Wares and Merchandizes in the County or Countyes where the X3same shall be And every Person who shall be Rated or Assessed for or in respect of any Mannours Messuages Lands Tenements or other the Premisses according to the Poundrate of Two shillings as aforesaid shall be Rated and Assessed in the Place where such Messuages Mannours Lands Tenements Hereditaments and Premisses respectively doe lye and not elsewhere.