378 DRIVING. 



by the method of taxation. It is only in England that 

 such a state of affairs exists, and where coachmakers' ware- 

 houses and factories are encumbered with old carriages. 

 Till this year (1888) the imposition of a duty of fifteen 

 shillings on vehicles weighing less than four hundredweight 

 encouraged the production of such small carriages as enabled 

 people to save twenty-seven shillings per year in the tax 

 hence the demand for small carriages that required but little 

 skilled labour, and material, and compel a pony to draw a 

 load of people that should really be drawn by a large horse. 

 Carriages drawn by one or more horses and subject to a forty- 

 two-shilling tax have been given up by thousands in order 

 to save twenty-seven shillings of yearly tax, and such carriages 

 block up the factories (chiefly in provincial totfns), because 

 the taxation is not only heavy, but continuous, and oppressive, 

 intensifying the trade depression that exists by reducing the 

 quantity of skilled labour that formerly did (and would again) 

 find suitable employment under more fair and just conditions. 

 While other articles of convenience and comfort were taxed, 

 carriages were not exceptionally treated, but now those who 

 find employment and profit in their production are placed 

 on a different footing from the rest of their fellow-countrymen, 

 the products of whose industry have been freed from taxation. 

 By reference to the tabular statement on pages 376, 377, a 

 very fair idea may be formed as to the general character of the 

 carriages mostly in use at the present time, and useful informa- 

 tion obtained by those about to buy carriages for the first time. 

 The columns are arranged as follows : 



1. The names. 



2. The proper size of horses. 



3. The number of wheels. 



4. The number of persons carried. 



5. The amount of shelter provided. 



6. Whether open, closed, or provided with folding leather 

 heads. 



7. The approximate price for various qualities and sizes. 



