604 
Clafs I1I.—For carriages let to hire. 
For carriages hired for any period of 
time lefs than one year, or kept to be let 
eut to hire, or to carry paflengers : 
For every fuch carriage kept for the 
purpofe of being let to hire, with horfes to 
be ufed therewith, for any time not exceed- 
ing twenty-eight days, fo that the ftamp 
office duty, on horfes let to hire, fhall be 
paid, and whereon the name and abede of 
the perion licenfed fhall be painted, if 
fuch carriage fhall have four wheels 3]. 8s. 
And if tuch carriage fhall have lefs 
than four wheels, the iums mentioned in 
fchedule.(D, No. 2), according to the 
number of horfes ufed therewitn. 
- And for every coach, diligence, cara- 
van, or chaife, with four wheels or more, 
or other carriage with four wheels or more, 
employed as a public ftage coach or car- 
riage for conveying paflengers for hire, 
and which fhall be entered as fuch, with 
the commiffioners of {tamp duties 8]. 8s. 
_ Which laf dutics fhall be paid by the 
perfons keeping the fame. _ 
For every carriage kept for the purpofe 
of being let to hire for lefs than one year, 
and iw fuch manner that the ftamp office 
du:y thall not by law be payable on fuch 
letting, by any perfon licenfed, or by any 
coachmaker, or other perfon, !f fuch car- 
riage fha!l have four wheels, rol. 
To be paid by the perfon keeping the 
fame. 
But if a due return thereof fhall not be 
made by the hirer, the progreflive duty in 
clafs I. thall be chargeable. 
Clafs 1V.—Taxed carts. 
For every carriage with Jefs than four 
wheels, to be drawn by one horfe and no 
more, which fhall be built wholly of wood 
and iron, without any covering other than 
a tilted covering, and without any lining 
oz fprings, whether made of iron, wood, 
leather, or other materials, and with a 
fixed feat, without flings or braces, and 
without any ornament whatever, other 
than paint of a dark colour, and which 
fhall have the words, *‘ a taxed cart,” and 
the owner’s chriftian and furname, and 
abode, painted on a black ground in white 
letters, or on a white ground in black let- 
ters, on the ourfide of the back pannel or 
back part, in words at full length, each 
of the letters being one inch in length, and 
the price of which (repairs excepted) fhall 
not have exceeded, or the value thereof 
fhall not at any time exceed 12]. kept by 
any perfon for his own ufe, and not for 
hire, 11. 4s. 
- Save and except always all carriages 
built and conftruéted as atorefaid, belong- 
ing to any perfon who fhall be liable to be 
affeffed to the duties in refpect of a four- 
New Aits of the Britifh Legifiature. 
[July 1, 
wheeled carriage, or who fhall be liable to 
be affeffed to the duties on male fervants, 
in re{pect oi two, which perfons fhall all be 
charged, although built as aforefaid ac- 
cording to Clafs 2. 
Clafs 5.—-The duties payable by coach 
makers, and on carriages made or fold. 
By every perion who {hall carry on the 
trade of a coachmaker, or maker of any 
carriages chargeable with duty, in that 
part of Great Britain aforefaid, the annual 
duty of ss. 
By every fuch coachmaker, for every 
carriage with four wheels, which he fhail 
m2ke, build, or conftruét for fale, x1. 
And for every fuch carriage with two 
wheels tos. 
Clais 6.—-The duties payable by perfons 
felling any carriages by au€tion or on com- 
mifiion. 
By every perfon who fhall fell any care 
riage chargeable with cuty by this act, by 
way of auction, or on commilfion, in that 
part of Great Britain aforefaid, the annual 
duty of ss. 
By every fuch perfon, for every fuch 
carriage with four wheels, which he fhall 
fell by auction, or on commiffion, 11. 
And for every fuch carriage with two 
wheels, which he fha!l fell by auction 
or on commiffion, ros. 
HORSES. 
Clafs 1.—The duties payable for all horfes 
mares, and geldings, kept for the purpofe 
of riding, or for the purpofe of drawing any 
carriage chargeable with duty. 
Duty for each. 
Number thereof, eS ie 
For £ = S zp." oe 
2 . - 2 6.8 
3 = - 2.52. 0 
4 ? 5 ati 2 
5 = - 315 Oo 
6 = = 2360 
7 > 3 4 10 
3 = > ae I>) Q 
9 : - 4 1 6 
10 - - ee 280 
II = - i; Si. Je 
12 - - te 
13 2 > a °2 G 
14 > = es 6 
15 - - 6. iene 
16 = = An Zia 
47 = " 444.9 
18 es ate - 4¢+2.6 
19 - > 4 4 0 
20 and upwards 2 45 Ae 
Exemptions.—1. Any perfon who fhall 
keep any hore, for the purpofe of hu 
bandry, or of drawing any carriage (cx- 
cept fuch as are liuble to duty), or carry- 
ing burdens in the courfe of the trade or 
: occu- 
