TAX. 



To hi- charged annually on the pcrfon or 

 perfons letting the fame ; provided, if a 

 due return thereof Ihall not be made by 

 the hirer or liirers, according to this aft, 

 the progreflive duty, as fet forth in 

 Sehcdule(E.) N° I, ftall be chargeable 

 ill refped of every fuch liorfe, mare, or 

 gelding, on the perfon or perfons hiring 

 the fame, and making fuch default as 

 aforefaid, fubjeft to the pi-ovifions of this 

 ad. 



Schedule (E.) N^ 3. Duties payable on horfes kept for 

 the purpofe of racing or running for any plate, prize, or 

 fum of money, or other thing, or kept in training for any 

 of the faid purpofes. 

 For every horfe, mare, or gelding, bomifde kept L s. a. 

 for the purpofe of racing or running for any 

 plate, prize, or'fum of money, or other thing, 

 or kept in training for any of the faid pur- 

 pofes, whether in the ilables of the proprietor 

 or proprietors, or of any other perlon or 

 perfons, the fum of- - - - -2130 



The faid duty to be charged annually on 

 the perfon or perfons having the cuftody, 

 charge, or management of fuch horfes, 

 mares, or geldings. 



Schedule (F.) N° 1. Duties payable for all horfes, 

 mares, and geldings, not charged with any duty Record- 

 ing to the Schedule (E.) N° i, 2, 3, and alfp on mules. 



For every horfe, &c. not chargeable with any £ s. d. 

 duty accordingto the Schedule (E.) N° I, 2, 

 and 3, as aforefaid, and for every mule, ex- 

 cept in, the cafes herein-after mentioned, where- 

 in other duties are made payable, the fum of 0740 



Schedule (F.) N° 2. Duties payable on hufbandry -horfes, 

 in the cafes herein-after mentioned. 



Any perfon occupying a farm at rack-rent, the £ s. d. 

 rent of which (hall be lefs than 20/. a-year, 

 and making a livehhood folely thereby, or 

 occupying any eftate on any other tenure than 

 as tenant at rack-rent folely, or fuch other 

 eftate, together vnth the farm at rack-rent, the 

 value of which in the whole fliall be lefs than 

 equivalent to a farm at the rack-rent of 20/. 

 a-year (reckoning the value of every eftate 

 occupied by the owner thereof, or on any- 

 tenure other than as tenant at rack-rent, as 

 equivalent to double the amount of the like 

 farm at rack-rent), and making a livehhood 

 folely by fuch his own eftate, or by fuch eftate 

 and farm jointly, or principally thei-eby, and 

 likewife a profit by any trade or employment, 

 and keeping not more than two horfes, mares, 

 geldings, or mules, bondjide for the purpofe 

 of fuch occupation, ftiall be charged for each 

 of fuch two horfes, mares, geldings, or mules, 

 the fum of - - - - - -02I0 



Any perfon occupying a farm at rack-rent in 

 Wales or Scotland, the rent of which fhall be 

 lefs than 10/. fterhng a-year, and making a 

 livelihood principally thereby, or occupying 

 any eftate on any other tenure than as tenant 

 at rack-rent, or fuch other eftate, together 



wilii a farm at rack-rent, the value of which £ s. d. 

 in the whole (hall be lefs than equivalent to a 

 farm at the rack-rent of 10/. fterling a-year 

 (reckoning the value of every eftate occupied 

 by the owner thereof, or on any tenure other 

 than as tenant at rack-rent, as equivalent to 

 double the amount of the like farm, at rack- 

 rent), and making a livelihood principally 

 thereby, and likewife a profit by any trade 

 or employment, and keepings not more than 

 two horfes, mares, geldings, or mules, bondjide 

 for the purpofes of fuch occupation, and of 

 fuch trade or employment jointly, or either of 

 them feparately, fhall be charged for each of 

 fuch two horfes, mares, geldings, or mules, 

 the fum of - - - - - - o 2 io 



Rules for charging the duties, as fet forth in Schedule (F.) 

 N^ I and 2. 



The faid duties to be chai-ged annually, and paid by the 

 perfon or perfons keeping or ufing fuch horfes, mares, 

 geldings, or mules, and to be payable for every horfe, mare 

 or gelding, and mule, which fhall not be chargeable nor 

 have been charged with any duty payable in that year, ac- 

 cording to the preceding fchedule marked (E.) by virtue 

 of the rules or exemptions therein contained, except ■ as 

 herein-after is mentioned. 



Exemptions from the duties in Schedule (E. ) N" I and 2. 



Any perfon whatever, for any horfe, mare', or gelding, 

 not being by due admeafurement of the height of thirteen 

 hands, of four inches to each hand, or which fhall not at any 

 time whatever have been ufed for any purpofe of labour or 

 otherwife. See Horse and HoRSE-Z)«a/ifr. 



Schedule (G.) N° I. Duties payable on dogs. 



For every greyhound, hound, pointer,, fetting- £ s. d. 

 dog, f^paniel, lurcher, or terrier, the annual 

 fum of- - - - -. - -oil6 



For every dog, of whatever defeription or deno- 

 mination the fame may be, where any perfon 

 fhall keep two or more dogs, either for his 

 or her own ufe, or the ufe of any other perfon 

 or perfons, the annual fum of - - - o l ( 6 



Vor every dog not being a greyhound, hound, 

 pointer, fetting-dog, fpaniel, lurcher, or ter- 

 rier, kept by any perfon having one fuch dog, 

 and no more, whether the fame be kept for his 

 or her own ufe, or the ufe of any other perfon 

 or perfons, the annual fiim of - - -.070 



The faid duties to be paid by the perfons 

 refpeftively keeping fuch dogs. . • 



Exemptions from the duties in Schedule (G.) 



Cafe I. — Any dog belonging to his majefty, or any of 

 the royal family. 



Cafe 2. — Any perfon who, on account of poverty, fhall 

 be difcharged from the afleirment made in refpeft of his or 

 her dwelling-houfe, in purfuance of the regulations of any 

 of the afts herein-mentioned, and having one dog, and no 

 more, the fame not being a greyhound, hound, pointer, fet- 

 ting-dog, fpaniel, lurcher, or terrier. 



Cafe 3. — Any perfon, in refpeft of a dog or whelp, 

 which at the time of returning the hfts of dogs as by this 

 aft is required, fhall not aftually be of the age of fix calendar 

 months. 



Cafe 4. 



