MODERN CARRIAGES. 375 



' victorias ' drawn with one horse or a pair of ponies, have almost 

 put an end to the building of such barouches as were redeeming 

 features to the drive in Hyde Park, now usually teeming with 

 second and third rate vehicles very different from the days 

 when there were leaders of fashion who knew a great deal about 

 horses and carriages, and could criticise with sound sense and 

 judgment. With the vast increase in the wealth of the in- 

 habitants of the British Empire, it seems strange that so 

 many people should nowadays begrudge a liberal or even fair 

 expenditure on their horses, carriages, and equipments, while 

 willing to pay lavishly for pictures, sculpture, furniture, pottery, 

 or bric-a-brac. 



Great is the rage and demand for 'shoddy' carriages (fortu- 

 nately for some people, for their sale affords a far larger profit 

 than genuine and conscientiously well-made ones), and the 

 supply naturally keeps pace with the demand. Accidents 

 happen, buyers get bitten, and cry out (when it is too late) 

 after the bill has been paid. 



The system and method of taxing carriages is also very 

 prejudicial to the coach-building business. Like all other taxes 

 on raw products or manufactures, the carnage tax tends to limit 

 the consumption, demand, and use. People will not pay forty- 

 two shillings a year for the privilege of keeping their old 

 carriages for use in rainy weather and for rough work, but 

 prefer to hand them over (instead of cash) to the seller of a 

 new or other second-hand carriage, who has to warehouse them 

 till he can find purchasers. The innkeepers and livery-stable 

 keepers, who would otherwise buy them to let for hire, will not 

 encumber themselves with one more than they absolutely need, 

 as their profits would every year be reduced by the amount 

 of the additional carriage tax. Besides, many of the vehicles 

 could only be let for two or three months each year, although 

 the tax would have to be paid as if they were earning 

 money all the year round, as do omnibuses, tramcars, and 

 town cabs. The capital of the coachmaker is locked up 

 with a large stock of carriages, of which the sale is impeded 



