{
  "url": "https://openlegislation.uk/taxation-no-3-act-1688/section-XIII",
  "json_url": "https://openlegislation.uk/taxation-no-3-act-1688/section-XIII.json",
  "legislation": "aep/WillandMarSess2/1/1",
  "legislation_title": "Taxation (No. 3) Act 1688",
  "legislation_url": "https://openlegislation.uk/taxation-no-3-act-1688",
  "path": "section/XIII",
  "kind": "section",
  "number": "XIII",
  "heading": "If Persons having several Mansions be doubly charged in respect of Personal Estate,",
  "text": "on Certificate of Commissioners, to be granted without Fee, and on Oath before Justices of Peace, such Persons discharged; Persons escaping from Taxation charged at Double the Value.\nProvided alwayes That if any Person or Persons by reason of his or their haveing severall Mansion houses or places of Residence or otherwise shall be doubly Charged by occasion of this Act for or in respect of his or their Personall Estate then upon Certificate made by two or more of the Commissioners for the County City or Place of his or their last Personall Residence under their Hands and Seales of the Summe or Summes charged upon him or them and in what Capacity or Respect he or they were soe charged (which Certificate the said Commissioners are required to give without Delay Fee or Reward) And upon Oath made of such Certificate before any one Justice of the Peace of the County or Place where the said Certificate shall be made (which Oath the said Justice of Peace is hereby Authorized and Required to Administer) Then the Person and Persons soe doubly Charged shall for soe much as shall be soe certified be Discharged in every other County City or Place, And if any Person that ought to be Taxed by vertue of this Act for or in respect of his Personall Estate shall by changeing his Place of Residence or by any other Fraude 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 two Justices of the Peace of the County where such person dweleth or resideth at any time within Six Moneths next ensueing after such Taxe made every Person that shall soe escape from the Taxation and Payment shall be Charged (upon proofe thereof) at the double Value of soe much as he should or ought to have beene Taxed at by this Act the said double Value (upon Certificate thereof made into the Exchequer by the Commissioners or Justices before whome such Proofe shall be made) to be Levyed of the Goods Lands and Tenements of such Persons",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/aep/WillandMarSess2/1/1/section/XIII",
    "retrieved_at": "2026-10-29T20:26:46.277072+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}