SCHEDULE (D.)-CARRIAGES-continued.

And if fuch Carriage fhall have lefs than Four Wheels, the refpe&tive Sums mentioned in Schedule (D.) No. 2. according to the Number of Horfes to be used therewith, to be paid by the Perfon or Perfons keeping the fame for the Purpofe aforefaid, fubject to the Provifions herein-after contained concerning the fame.

Schedule (D.) No. 4.

For Taxed Carts.

For every Carriage with lefs than Four Wheels, to be £.
drawn by One Horfe, Mare, or Gelding, and no
more, which fhall be built and conftructed wholly
of Wood and Iron, without any Covering other than
a tilted Covering, and without any Lining or Springs,
whether the fame be made of Iron, Wood, Leather,
or other Materials, and with a fixed Seat, without
Slings or Braces, and without any Ornament what-
ever, other than Paint of a dark Colour for the Pre-
fervation of the Wood or Iron only, and which fhall
have the Words " A Taxed Cart," and the Owner's
Christian and Surname, and Place of Abode, marked
or painted on a black Ground in white Letters, or
on a white Ground in black Letters, on the Outfide
of the back Pannel or back Part of fuch Carriage,
in Words at full Length, each of the Letters thereof
being at leaft One Inch in Length, and of a Breadth
in Proportion, and the Price of which (Repairs ex-
cepted) fhall not have exceeded, or the Value thereof
fhall not at any Time exceed the Sum of £12 Ster
ling, which fhall be kept by any Perfon or Perfons
for his, her, or their own Ufe, and not for Hire, the
annual Sum of

I 6 6 Save and except always all Carriages built and conftructed as aforefaid, belonging to any Perfon or Perfons who are or fhall be liable to be affeffed to the before-mentioned Duties in refpect of a Four-wheeled Carriage, or who are or fhall be liable to be affeffed to the before-mentioned Duties on Male Servants in respect of Two fuch Male Servants, which Perfons refpectively fhall be charged for fuch Carriages, although built and conftructed as aforefaid, at the Rate prescribed in Schedule (D.) No. 2. for Carriages with less than Four Wheels.

EXEMPTIONS from the feveral DUTIES in Schedules (D.)
No. 1, 2, 3, and 4*.

Cafe I.-Any Carriages belonging to His Majefty, or any of the
Royal Family.

Except where
Party is
chargeable for

Four-wheeled
Carriages, or for
Two Servants.

*And fee Schedule (M.) Royal Family,

Cafe II.-Any Coach or Coaches, licensed by the Commiffioners Hackney for Hackney Coaches within the Cities of London and Westminster, Coaches,

and

Coachmakers'
Carriages for
Sale.

Carts.

SCHEDULE (D.)-CARRIAGES-continued.

and the Suburbs thereof, to be used as Hackney Coaches there, and numbered according to Law.

Cafe III.-Any Carriage kept by any Coachmaker or Maker of Carriages, at any Time after the Fifth Day of April One thousand eight hundred and eight, bonâ fide for the Purpose of Sale, or of being lent to any Perfon whofe Carriage being of the fame Denomination or Defeription fhall be then making, mending, or repairing by fuch Coachmaker or Maker of Carriages, and during the Time the fame fhall be neceffarily under Repair; provided fuch Carriage fhall not at any Time, whilft in the Poffeffion of fuch Coachmaker or Maker of Carriages, be employed for his or her own Ufe, or let to Hire, or otherwise lent than as aforefaid.

Cafe IV.-Any Cart which fhall be kept truly and without Fraud to be ufed wholly in the Affairs of Hufbandry, or in the Carriage of Goods in the Courfe of Trade, and whereon the Name and Place of Refidence of the Owner, and the Words "Common Stage Cart" fhall be legibly painted, although the Owner, or his or her Servant or Servants, fhall or may occafionally ride therein or thereon when laden, or when returning from any Place to which, or when going to any Place from which any Load fhall have been or fhall be to be carried in fuch Carriage in the Course of Husbandry or Trade; or for conveying the Owners thereof or their Families to or from any Place of Divine Worship on Sunday, or on Christmas Day, or on Good Friday, or on any Day appointed for a Publick Fast or Thanksgiving, or for carrying Perfons going to or returning from the Elections of Members to ferve in Parliament, in cafe fuch Carriage fhall not have been or be used for any other Purpose of riding thereon or therein, fave as aforefaid, or fhall not have been or be let to Hire for any of fuch Purposes of riding therein or thereon.

Schedule (D.) No. 5.

A SCHEDULE of the Duties payable by Coachmakers, and
Makers of other Carriages chargeable with Duty by this
Act, and on Carriages made or fold as herein mentioned..

By every Perfon who fhall carry on the Trade of a £.
Coachmaker or Maker of any Carriages chargeable
with Duty by this Act in Great Britain, the annual
Duty of

By every fuch Coachmaker or Maker of fuch Carriages
as aforefaid, for every fuch Carriage with Four Wheels
which he or the fhall make, build, or construct for
Sale, the Sum of

And for every fuch Carriage with Two Wheels, which
he or she shall make, build, or conftruct for Sale, the
Sum of

S.

d.

6 0

I 2 6

II

3

Schedule

SCHEDULE (D.)-CARRIAGES-continued.

Schedule (D.) No. 6.

A SCHEDULE of the Duties payable by Perfons felling any CARRIAGES, chargeable with Duty by this Act, by Auction or on Commiffion.

S. d.

o 6

By every Person who fhall fell any Carriage chargeable £.
with Duty by this Act, by way of Auction or on
Commiffion, for or in Expectation of Profit or
Reward, in Great Britain, the annual Duty of
By every fuch Perfon for every fuch Carriage with
Four Wheels which he or the fhall fell by Auction
or on Commiffion, for or in Expectation of Profit or
Reward as aforefaid, the Sum of

And for every such Carriage with Two Wheels, which
he or the fhall fell by Auction or on Commiffion,
for or in Expectation of Profit or Reward as afore-
faid, the Sum of

SCHEDULE (E.)

No. I.

1 2

6

о

A SCHEDULE of the Duties payable for all HORSES, MARES, and GELDINGS, kept and ufed by any Perfon or Perfons for the Purpose of riding, or for the Purpose of drawing any Carriage chargeable with Duty by Schedule (D.)

And fee Schedule (M.) Hufbandry Horfes, &c.

Farmers under 701. at Rack

Rent.

Horfe for
Taxed Cart.

SCHEDULE (E.)-HORSES, &c.

RULES for charging the faid Duties.

The faid Duties to be payable annually for every Horfe, Mare, or Gelding, ufed on any Occafion for the Purpose of riding, or of drawing any Carriage for which any Duty is payable by this Act, or hired by the Year, or any longer Period, and to be paid by the Perfon or Perfons ufing the fame, except as aftermentioned.

EXEMPTIONS from the faid Duties in Schedule (E.) No. 1*. I. Any Perfon or Perfons who fhall keep any Horse, Mare, or Gelding, which fhall be used truly and without Fraud for the Purpofe of Hufbandry, or of drawing any Carriage (except fuch Carriages as are liable to any Duty by this Act, or carrying Burthens in the Courfe of the Trade or Occupation of the Perfon or Perfons to whom fuch Horfe, Mare, or Gelding fhall belong,) although fuch Horfe, Mare, or Gelding, fhall be used for riding on the Occafions and in Manner herein-after mentioned; that is to fay, when returning from any Place to which any Load or Burthen fhall have by fuch Horfe, Mare, or Gelding, been drawn or carried, or in going to any Place from whence any Load or Burthen shall be to be brought back by any fuch Horfe, Mare, or Gelding, or on account of fuch Horfe, Mare, or Gelding having been used for the Purpofe of riding to procure Medical Affiftance, or for the Purpose of riding to or from Market, or to or from any Place of Publick Worship, or to or from any Election of Members to ferve in Parliament, or to or from any Courts of Juftice, or to or from any Meeting of the Commiffioners of Taxes; provided fuch Horfe, Mare, or Gelding, fhall not on any Occafion be used for any other Pur pofe fave as aforefaid.

II.-Any Perfon occupying a Farm as Tenant at Rack Rent, the Rent of which fhall be lefs than £70 a Year, and making a Livelihood folely thereby; or any Perfon occupying any Eftate on any other Tenure than as Tenant at Rack Rent, folely, or fuch Eftate, together with a Farm at Rack Rent, the Value of which in the Whole fhall be lefs than equivalent to a Farm at the Rack Rent of £70 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 folely by fuch his own Eftate, or by fuch Eftate and Farm jointly, and ufing occafionally for the Pur pofe of riding any Horfe, Mare, or Gelding, which fhall be bonâ fide kept and ufually employed for the Purpofes of Hufbandry.

III.-Any Perfon 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 Livelihood by fuch Occupation and Trade jointly; or any Ecclefiaftical Perfon not poffeffed of an Annual Income of £.100 or upwards, whether arifing from any Ecclefiaftical Preferment or otherwife; for One Horfe, Mare, or Gelding ufed only for the Purpose of drawing any Carriage with lefs than Four Wheels, liable to the Duty hereby made payable on Taxed Carts.

Schedule

SCHEDULE (E.)-HORSES, &c.—continued.

Schedule (E.) No. 2.

ASCHEDULE of the Duties payable on HORSES let to Hire.

For every Horse, Mare, or Gelding, let to Hire for £.
the Purpose of riding, or of drawing any fuch Carriage
as aforefaid, for any Period of Time lefs than One
Year, in any Manner so that the Stamp Office Duty,
payable by Law on Horfes let to Hire, fhall not be
payable, the Sum of

S. d.

2 13

6

To be charged annually on the Perfon or Perfons letting the fame; provided, if a due Return thereof shall not be made by the Hirer or Hirers, according to this Act, the progreffive Duty, as fet forth in Schedule (E.) No. 1. fhall be chargeable in refpect of every fuch Horfe, Mare, or Gelding, on the Perfon or Perfons hiring the fame, and making fuch Default as aforefaid, fubject to the Provisions contained in this Act concerning the same.

Schedule (E.) No. 3.

A SCHEDULE of the Duties payable on HORSES kept for the Purpose of racing or running for any Plate, Prize, or Sum of Money, or other Thing, or kept in training for any of the faid Purposes.

For

every Horse, Mare, or Gelding, bonâ fide kept for £. the Purpose of racing or running for any Plate, Prize, or Sum of Money, or other Thing, or kept in training for any of the faid Purposes, whether in the Stables of the Proprietor or Proprietors, or of any other Perfon or Perfons, the Sum of

S. d.

2 13 6

The faid Duty to be charged annually on the Perfon or Perfons having the Cuftody, Charge, or Management of fuch Horses, Mares, or Geldings.

SCHEDULE (F.)

No. 1.

A SCHEDULE of the Duties payable for all HORSES,
MARES, and GELDINGS, not charged with any Duty
according to the Schedule (E.) No. 1, 2, and 3, and alfo on
Mules.

For every Horse, Mare, or Gelding, not chargeable.
with any Duty according to the Schedule (E.)
No. 1, 2, and 3, as aforefaid, and for every Mule,
except in the Cafes herein-after mentioned wherein
other Duties are made payable, the Sum of

S. d.

14

Schedule

* See § 5. of this 4t; & § 41 of

43 G. 3. c.161.