1804. | 
pation of the perfon to whom fuch 
horfe fhall belong, although fuch  horfe 
fhall be ufed for riding, on the oceafions 
hereinafter mentioned ; viz. when return- 
ing from any place to which any load thall 
have been carried, or in going to any 
place from whence any load fhall be 
to be brought back, or on account of 
having been ufed for riding to procure 
medical affiftance, or to or from market, 
or to or from any place of public worthip, 
or to or from any election of members of 
patliam-nt, or any couris of juftice, or any 
mee‘ing of the commiffioners of taxes. 
2. Any prfon oceupying a farm. as 
tenant at rack rent, which fhall be lefs 
than 7el. a year, and making a livelihood 
folely thereby ; or any perion occupying 
any eftate on any other tenure folely, or 
fuch efiate, together with a farm at rack 
rent, the value of which in the whole 
fha!l be lefs than equivalent to a farm at 
the rack rent of 7ol. a-year (reckoning 
every eftate occupied by the owner, or on 
any teoure other than that at rack rent, as 
equivalent to double the amount of the like 
farm at rack rent), and making a liveli- 
hond folely thereby, and uiing occafionally 
for the purpole of riding any horfe, which 
thall be bond fide kept and ufually cmploy- 
ed for hufbaniry. 
3- Any perion occupying a farm, and 
making a livelihood folely thereby, or any 
perfon carrying on a trade, and making a 
livelihood folely thereby ; or making a 
livelinood by fuch occupation and trade 
jointly ; cr any ecclefiaftical perfon not 
pofleiled of an annual income of ool. 
whether arifing from ecclefiattical prefer- 
ment or otherwile, for one horfe, ufed only 
for the purpofe of drawing any tax-d cart. 
Clafs 2.—The duties payable on horfes let 
to hire, / 
For every horfe Jet to hire fer the pur- 
pofe of riding, ov of drawing any carriage 
for any time lefS than one year, in any, 
manner, fo that the ftamp office duty fhall 
not be payable, 21. 
, To be charged on the perfon letting the 
ane, 
Clafs 3.——The duties payable on horfes 
kept for racing or running, or kept in 
training. 
For every horfe, mare, or gelding, bona 
fide, kept for the purpofe of racing or run- 
ning for any plate, piize, or {um of money, 
or ocher thing, or kept in training for any 
of the faid purpofes, whether in the ftables 
of the proprietor, or.of any other perfon, 2], 
The duty to be charged on the périon 
having the cuftody of fuch hories. 
MonTuty Mac, No. 116. 
New Adis of the Britith Legiflatures 
605 
HORSES’ AND MULES. 
Clafs 1.—The duties payable for all horfes, 
mares, and geldings, not charged as afore- 
faid, and alfo on mules. . 
. For every horfe, mare, or gelding, not 
chargeable with any fuch duty, and for 
every mule, except in the cafes hereinafter 
mentioned, wherein other duties are made 
payable, 125.-6d, 
Clafs 2.—The duties payable on hufbandry 
horfes, in the cafes after-mentioned. 
Any perfon occupying a farm at rack 
rent, which fhall be lefs than 20]. a year, 
aid making a l'velihood folely thereby, or 
occupying any eltate on any other tenure 
than at rack rent folely, or fach other 
eftate, together with a farm at rack rent, 
the value of which in the whole thall be lef 
thin equivalent to a farm at the rack rent 
of 20l. 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 
ef the like farm at rack rent), and 
making a livelihood folely thereby by 
fuch his own efate; or by fuch eftate and 
farm jointly, or principally thereby, and 
likewife a profit by any trade or employ- 
ment, and keeping not more thantwohorfess 
mares, geldings, or mules, boxa fide for 
the purpofe of fuch occupation, fhall be 
charged for each the fum of 2s. 6d. 
Any perfon occupying in like manner 
a farm at rack rent in Wales or Scotland, 
the rent of which fhall be lefs than rol. | 
fterling a-year, and keeping not more than 
two, fhall be charged for each the fum of 
2s. 6d, 
DOGS. 
For every greyhound, hound, pointer, 
fetting dog, {paniel, lurcher, or terrier, 
and for every dog of whatever defcription, 
where any perfon fhall keep two or morey 
either for his own ule, or the ufe of any 
other perfon, ros, 
For every dog not being a greyhound, 
hound, fetting dog, fpaniel, lurcher, or ter- 
rier, kept by any perfon having one’fuch 
dog and no more, whether kept for hisown 
ufe, or the ule of any other perfon, 6s. 
Perfons in refpe&t of the whole number 
of hounds, who fhall compound for the 
fame, in any year within thirty days after 
the sth of April, and pay thirty pounds to 
fuch collector, are exempted. 
HORSE DEALERS. 
Every perfon who fhall exercife the bu- 
finefs of a horfe dealer within London and 
Weftminfter, and the liberties of the fames 
the parifhes of St. Mary-le-bone and St. 
Pancras, in the county of Middlefex, the 
weekly bills of mortality, or the borougin 
of Southwark, the annual duty of zo]. 
46 In 
P 
