3SS 
HORS E. 
folely, or fuch eftate together with a farm at rack-rent, 
the value of which in the whole fliall be lefs thaiTequiva- 
lent to a farm at the rack-rent of 70I. a-year (reckoning 
the value of every eftate occupied by the owner, 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 folely by fuch lvis own eftate, or by 
fuch eftate and farm jointly, and ufing occafionally for 
the purpofe of riding any horfe which fnall be bond Jide 
kept for the purpofes ofhufbandry. 
3. Any perfon occupying a farm, and making a liveli¬ 
hood folely thereby, or any perfon carrying on a trade, 
and making a livelihood folely thereby; or making a live¬ 
lihood by fuch occupation and trade jointly; or any eccle- 
fiaftical perfon not pofleffed of an annual income of 100I. 
or upwards, whether ariiing from any ecclefiaftical prefer¬ 
ment or otherwife, for one horfe, ufed only for the pur¬ 
pofe of drawing any carriage liable to the duty on taxed 
carts. 
II. Duties payable oil Horfes let to hire. 
For every horfe, mare, or gelding, let to hire for the 
purpofe of riding, or of drawing any fuch carriage as afore- 
faid, for any period of time lefs than one year, in any 
manner fo that the ftamp-office duty, payable on horfes 
let to hire, fh'all not be payable, the fum of 2I. 13s. 6d. 
to be charged annually on the perfon letting the fame; 
but, if a due return thereof fliall not be made by the hirer, 
the progreffive duty fliall be chargeable in refpedt of every 
fuch horfe, on the perfon hiring the . fame, and making 
fuch default, and fliall alfo for fuch default forfeit 50I. 
By 25 Geo. III. c. 51, poft-mafters, inn-keepers, and 
Other perfons, letting polt-horfes without a licence, forfeit 
10I. and keeping more ttyan one inn under one licence, 
20I. Every licenfed perfon to paint on the outiide pan¬ 
riel. of each door of the chaife his chriftian and furname, 
and place of abode, on pain of 5I. Alfo, Licenfed to let 
Pojl-horfts on the fronts of their lioufes, on pain of 5!. 
III. Duties payable on Horfes kept for the purpofe of Racing or 
running for any plate, prize , orfum of money, or other thing, 
or kept in training for any of the [aid purpofes. 
For .every horfe, mare, or gelding, bond, fide 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 laid purpofes, whether in the {tables of the proprietor 
or of any other perfon, the fum of 2I. 13s. 6d. The faid 
duty to be charged annually on the perfons having the 
cultody-, charge, or management, of fuch horfes. 
IV. Duty on Draught Horfes and Mules. 
For every horfe, mare, or gelding, not chargeable with 
any duty under the former heads, and for every mule, 
■except in the cafes herein-after mentioned, 1 wherein other 
duties are made payable, the fum of 14s. 
V. Duties pdyablc on Hufbandry Horfes. 
Any perfon occupying a farm at rack-rent, the rent of 
which lhall be lefs than 20I. a-year, and making a liveli¬ 
hood'folely thereby, or occupying any eftate on any other 
tenure than as tenant at rack-rent folely, or fuch other 
eftate together with a farm at rack-rent, the value of which 
in the whole fliall be lefs than equivalent to a farm at the 
rack-rent of 20I. a-year, reckoning the .value of every 
eftate occupied by the owner, or on any tenure othel* than 
as tenant at rack-rent, as equivalent to double the amount 
tif the like farm at rack-rent, and making a livelihood 
folely by fuch his own eftate, or by fuch eftate and farm 
jointly or principally thereby, and likewife a profit by any 
trade or employment, and keeping not more than two 
Lories, geldings, or mules, bond fide for the purpofe of fuch 
occupations, fnall be charged for each the fum of 2s. lod. 
Any perfon occupying a farm at rack-rent in Wales or 
Scotland, the rent of which fliall be lefs that 10I. fterling 
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 with a farm at 
xack-rent, the value of which in the whole fliall be lefs 
than equivalent to a farm at the rack-rent of rol. 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 princi¬ 
pally thereby, and likewife a profit by any trade or em¬ 
ployment, and keeping not more than two horfes bond fide 
for the-puFpofes of fuch occupation, or of fuch trade Or 
employment, jointly, or either of them feparately, fliall be 
charged for each of two fuch horfes, or mules, the fum of 
2s. jod. *■ 
The laid duties to be charged annually, and paid by the 
perlons keeping or ufing fuch horfes or mules, and to be 
payable for every horfe and mule which, fliall not be charge¬ 
able with any duty according to the preceding head. 
Exemptions .—Any perfon whatever for any horfe, mare, 
or gelding, not being of the height of thirteen hands,-of 
four inches to each hand, or which fliall not at any time 
whatever have been ufed for any purpofe of labour, or 
otherwife. 
General Exemptions. 
t . Any horfe belonging to his majefty, or any of the 
royal family. 
2. Any poltmafter, or perfon licenfed by the commiffion- 
ers of the duties on ftanips, in refpect of any horfe let to 
hire, in any manner where the ftamp-office duty payable 
on horfes let to hire fliall be paid on each letting, and 
which fliall not be ufed for any other purpofe. 
3. Any perfon licenfed to keep any public ftage-coach, 
in fefpeft of any horfe which {hall be folely ufed by fuch 
perfon in drawing fuch ltage-coach from [place to place 
for hire. 
4. Any perfon licenfed to keep any hackney-coach, for 
any horfes kept for,the purpofe of drawing fuch coach.. 
5. Any dealer in horfes aflelled to the duties on dealers 
for any horfe, mare, or gelding, kept bond fide for fale, and 
not kept or ufed for any other purpofe. 
6. Any perfon who, on account of poverty, fliall be 
difcliarged from the afleffmeiit made in refpeft of his 
dwelling-houfe, for any horfe; provided fuch perfon fliall 
not keep more than one, and the fame fliall not be let to 
hire. 
7. Any reftor, vicar, or curate, actually doing duty in 
the church or chapel of which he is reftor, vicar, or curate, 
who fliall not be pofleffed of an income of 60I. per annum 
from ecclefiaftical preferment or otherwife, and who fliall 
not keep more than one horfe for the purpofe of riding, 
except fuch perfon who fliall occafionally perform the duty 
appertaining to any reftor, vicar, or curate, without being 
the regular officiating minifter of the parifli. 
8. Every perfon ferving in any corps of yeomanry or- 
volunteers, who fliall have attended the exercife of his 
corps five days of mutter and exercife at the leait in the 
courfe of the preceding year, unlefs prevented by aftual 
ficknefs, and who fliall be returned in the multer-roll as 
having uled any horfe for fuch fervice, thall be exempted- 
from the payment of the duties in refpeft of fuch one 
horfe. 
9. Any non-commiffioned officer or private of any of 
the regiments of cavalry, or in the artillery, for any horfe 
ufed in his majefty’s lervice. 
Duty on Horse-Dealers. 
Every perfon who fliall ufe or exercife the trade and 
bufinefs of a horfe-dealer within London and Weftminiter, 
and the liberties of the fame refpect iveiy, the pariflies of 
St. Mary-le-bone and St. Pancras, the weekly bills of mor¬ 
tality, or the borough of Southwark, in the county of 
Surrey, the annual duty of 22I. 10s. 
Every perfon who lhall ufe the trade and bufinefs in any 
other part of Great Britain, the annual duty of ul. 5s. 
“ It is a good Horse that never ftumbles.” The moral 
of this proverb is intended to fhew, that there is no crea¬ 
ture but what may fome time or other make a faifie ftep; 
and therefore pleads an excule for thofe perfons who may 
inadvertently 
