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Person claiming Exemption and returning to be charged.
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XCVII. Provided also, and be it further enacted, That any Person who shall depart from Great Britain after claiming such Exemption, and shall again return to Great Britain before the Fifth Day of April next after such Claim made, shall be chargeable to the said Duties as a Person residing in Great Britain, for the Whole of the Year in which such Claim shall have been made.
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