CHAPTER II. 



HOESEDEALERS, REPOSITORIES AND AUCTIONS. 



Horsedealer. 



A horsedealer, strictly, is a person -who by his traffic " dis- 

 tributes" horses (ff). And by 29 Geo. 3, c. 49, s. 5 

 (repealed by the Statute Law -Revision Act, 1861), he was 

 clearly defined to be a person who " seeks his living by 

 buying and selling horses " (a). 



It has not however been decided, whether a person who, 

 for commission, sells by auction or private contract the 

 horses of others, is a horsedealer within the Assessed Tax 

 Acts. 



The Judges at Serjeants' Inn held the proprietor of 

 Aldridge's Repository to be a horsedealer. When the case 

 came before the Court of Exchequer, Mr. Baron Parke, 

 with whom Mr. Baron Alderson agreed, said, " I am by no 

 means prepared to say that the decision of the Judges, as 

 to the construction of the word ' horsedealer ' in these 

 statutes, was wrong ; if I were forced to give an opinion, it 

 might be in accordance with theirs " (6) . 



The duty which was formerly payable by a horsedealer 

 has been repealed by the 37 Vict. c. 16, s. 11, which pro- 

 vides that duties on licences for exercising or carrying on 

 the trade of Horsedealers shall cease to be payable. 



By s. 19, sub-s. (6) of the Customs and Inland Revenue 

 Act, 1869 (32 & 33 Vict. c. 14), it shall not be necessary 

 for a licence to be taken out by any horsedealer who shall 

 have made entry of his premises in accordance with s. 28 

 of that Act, for any servant employed by him at such 

 premises in the course of his trade, other than a servant 

 employed to drive a carriage with any horse let to hire for 

 any period exceeding twenty-eight days ; provided that 

 such horsedealer shall have complied with all the provisions 

 contained in the said section. 



Definition of 

 a horse- 

 dealer. 



A seller on 

 commission. 



The proprietor 

 of Aldridge's. 



No duty 

 payable by 

 horsedealer. 



Exemption 

 from licence 

 for servants. 



(a) Allen v. Sliarp, 2 Eich. 357. (i) Allen v. Sharp, 2 Ex. 352, 



366. 



O. D 



