TAX. 



All -vvhich lail-mentii)ne(l diilios (hall re- JU s. J. 

 fpeftively bo paid by tlic pcrfon or per- 

 foiis keeping the fame, for the purpofes 

 aforefaid. 

 For every carriage kept for the purpofe of 

 being let to hire for any period of time lefs 

 than one year, and in fueh manner that the 

 faid ilamp-office duty (hall not by law be 

 payable on fucli letting by any perfon fo 

 licenfed as aforefaid, or by any coach-maker 

 or maker of fuch carriages, or otlier perion, 

 if fuch carriage (hall have four wheels, the 

 annual fum of - - - - -1150 



The laid laft-mentioned duty to be paid 

 by tlic perfon or perfons keeping the 

 fame for the purpofes aforefaid. 

 , Provided, if a due return thereof (hall not \)C made by 

 the hirer or hirers according to the diredlions of the afts 

 herein mentioned, the progrefTive duty, as fet forth in 

 Schedule (D.) N^ i, (hall be chargeable in refpeft of 

 every fuch carriage on the perfon or perfons hiring the 

 fame, and making fuch default as aforefaid, fubjeft to the 

 provifions contained in the faid acts concerning the fame. 



And if fuch carriage (hall have lefs than four wheels, the 

 refpeftive furas mentioned in Schedule (D.) N° 2, accord- 

 ing to the number of horfes to be ufed therewith, to be 

 paid by the perfon or perfons keeping the fame for the 

 purpofe aforefaid, fubjeft to the proviiions herein-after 

 contained concerning the fame. See Coach and Taxed 

 Cart. 



By 50 Geo. III. c. 104. certain new duties are impofed. 



A Schedule of the Duties payglile on Carriages caUed 

 Taxed Carts. 



N° I. 

 For every carriage called a taxed cart, built and € s. d. 

 conftrufted according to the regulations of 

 the faid aft, in every refpeft the original price 

 of which (hall not have exceeded, or the 

 value whereof (hall not at any time exceed 

 the fum of 15/. rterling, and which (hall 

 not at any time be ufed with a covered or 

 fluffed feat, or with a covered foot-board or 

 apron thereto fixed or not fixed, there (hall 

 be charged the annual fum of t - - I 6 6 



N°II. 

 For every fuch carriage called a taxed cart, 

 built and conllrufted with a fpring or fprings 

 of any materials whatever, (except of iron, 

 fteel, or any other metallic fubilance, or any 

 compofition of iron, (feel, or other metallic 

 fubftance, either wholly or in part,) the ori- 

 ginal price of which carriage (hall not have 

 exceeded, or the value whereof fliall not at any 

 time exceed the fum of 20/. fterliiig, or which 

 (hall be ufed with a ftu{fcd feat or cufhion, 

 or with a covered foot-board or apron thereto 

 fixed or not fixed, there (hall be charged the 

 annual fum of 2100 



A Schedule of the Duties payable on Carriages with lefs than 

 Four Wheels. 



N°III. 

 For every carriage with lefs than four wheels 

 chargeable by the faid adl of the forty -eighth 



of his prefent majefty's reign with the duty of <J j. d. 

 5/. 1 %i. if drawn by one horfe, mare, or geld- 

 ing, and no more, there (hall be charged the 

 like amount of duty for every fuch carriage 

 drawn by one horfe, mare, gelding or inuli.', 

 and no more, tk'z. the annual fum of . . j iS ^ 



For every fuch carriage chargeable by the faid 

 aft with the duty of 8/. 5/. if drawn by two 

 or more horfes, mares, or geldings, there (hall 

 be charged the like amount of duty for every 

 fuch carriage drawn by more than one horfe, 

 marc, gelding or mule, viz. the annual fum of Si 5 o 



And for any additional body fuccelTivelyufed on 

 the fame carriage or number of whwls ch-irge- 

 able by the faid ati with the further duty of 

 2/. l6s. there (liaU be charged tiie like amount 

 of further duty, for every additional body fuc- 

 ceffivcly ufed on the fame carriage or number 

 of wheels, if drawn in the manner herein 

 mentioaed, viz. the further annual fum of - 2160 



Schedule (E.) N° I. Duties payable for all horfes, marcs 

 and geldings, kept and ufed for the purpofe of riding, or 

 of drawing any carriage chargeable witii duty by 

 Schedule (D.) 



Amount if Dutv 



Number thereof. for each llirfe. 



Mare, or Gt-liltn^. 



£ s. J. 

 For I fuch horfe, mare, or gelding - -2136 



2 fuch horfes, mares, or geldings - - 4 9 6 



3 - do. - - - 4 iti 6 



4 . - do. - - -520 



5 - do. ---530 



6 - do. .... J 7 6 



7 - do. - - - 5 10 o 



8 - do. ---5100 



9 - do. ---5120 

 io - do. - - - 5 17 6 



11 - do. - - - 5 17 6 



12 - do. - - - 5 17 6 



13 - do. - - - 5 18 o 



14 - do. . - - 5 18 o 



15 - do. - - - 5 18 o 



16 - do. - - - 5 18 o 



17 - do. - - - 5 18 6 



18 - do. - - -5196 



19 - do. - - -600 



20 and upwards - - - - -610 



Rules. — The faid duties to be payable artnually for 

 every horfe, mare, or gelding, ufed on aiiy occafion for 

 the purpofe of riding, or of drawing any carriage for 

 which any duty is payable by this aft, or hired by the 

 year, or any longer period, and to be paid by the 

 perfon or perfons ufing the fame. Thefe duties are fub- 

 jeft to certain exemptions in favour of hulbaodry, under 

 certain circumftances. 



Schedule (E.) N° 2. Duties payable on horfes let to 

 hire. 



For every horfe, mare, or gelding, let to hire for £ /. d, 

 the purpofe of riding, or of drawing any fuch 

 carriage as aforefaid, for any period of time 

 lefs than one year, in any manner fo that the 

 ftamp-office duty payable by law on horfes 

 let to hire (hall not be payable, the fum of - 2136 

 X 2 To 



