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Claim to be made where the Claimant resides; Non-residents to claim by Affidavit.
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CLXXXIV. Provided always, and be it further enacted, That every such Claim shall be made to the Commissioners of the District where the Claimant shall reside; and if such Claimant shall be out of Great Britain, an Affidavit, stating the several Matters required by this Act, taken before any Person having Authority to administer an Oath in the Place where such Claimant shall reside, in any matter relating to any Part of the Publick Revenue of Great Britain, may be received by the respective Commissioners for executing this Act, in relation to the Assessment on which such Claim shall be founded.
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