For every Greyhound For every Hound, Pointer, Setting Dog, Spaniel, For every other Dog of whatever Description or De- Where any Person shall have or keep Two or And where any Perfon fhall have or keep only If fuch Perfon shall be subject to the Payment And if fuch Perfon fhall be fubject to the Pay- The faid Duties to be paid by the Perfons EXEMPTIONS. Any Dog not being a Greyhound, Hound, Pointer, Setting Dog, Spaniel, Lurcher, or Terrier, which any Perfon fhall keep, who fhall not be fubject to any Duty in refpect of Windows or Fire Hearths, and who fhall have or keep only One Dog and no more. Any Dog or Whelp which fhall not be actually of the Age of Six Calendar Months. All Dogs kept by any Perfon who fhall in refpect of the feveral Dogs kept by fuch Perfon in each Year pay the full Sum of Thirty Pounds by way of Compofition for all fuch Dogs, before the Twenty-fourth Day of June in each Year. Rate for each d. £. 6 о 6 I 4 II 9 O 7 4 8 I 9 19 0 0 0 0 0 0 o o o oo o oo o σ o ooo 17 9 18 10 19 10 20 II II II 12 6 13 16 17 13 6 26 27 28 18 4 14 19 14 And for and out of every Dwelling Houfe, in the Whole of which, with every Outhouse and Edifice appertaining thereto, there fhall be more than Twentyeight Fire Hearths or Stoves, or other Places ufed for Firing, in refpect of each and every Fire Hearth or Stove, or other Place ufed for Firing in fuch Dwelling Houfe, Outhoufe, or Edifice, appertaining thereto, there fhall be paid the yearly Sum of 0 15 9 EXEMPTIONS SCHEDULE. FIRE-HEARTHS-continued. EXEMPTIONS and ABATEMENTS. His Majefty's Castle of Dublin, or any Houfe within the Circuit thereof, or any Houfe or Tenement provided for the Refidence of the Lord Lieutenant or other Chief Governor or Governors of Ireland for the Time being, or of the Chief Secretary to the Lord Lieutenant, or other Chief Governor or Governors of Ireland for the Time being, or of the Under Secretaries in his Office; and the College of the Holy and Undivided Trinity of Queen Elizabeth near Dublin; fhall be exempted from the faid Duty on Fire Hearths. Any Houfe fituate within the District of the Metropolis of Dublin, or within any City or Town, and containing Six Hearths or upwards, in which no Shop fhall be kept for the Sale of any Goods, or in which no Spirituous or other Liquors fhall be fold, and which fhall be wholly let for Lodgings, and occupied by Lodgers, each Lodging fet to or occupied by one Perfon or Family, and fuch Lodging not confifting of more than One Room, fhall not be charged with any higher Rate than Two Shillings for each Hearth or Firing Place therein. Any Houfe fituate within the District of the Metropolis of Dublin, or within any City or Town, and containing Eight Hearths or upwards, the greater Part of the Rooms in which shall be fet to or occupied by Lodgers, each Lodger not fubject to a Rent exceeding Five Pounds yearly for fuch Lodging, though the fame fhall be partly inhabited by the Owner, fhall not be charged with any higher Duty than Two Shillings for each Hearth or Firing Place. Any Hofpital, Charity School, or House provided for the Reception and Relief of poor Perfons, or any Gaol, Prifon, or Seffions Houfe, or any Hall, Office, or other publick Building whatever in Ireland, fhall not be charged in refpect of Hearths therein, otherwife than in Manner herein-after mentioned; that is to fay, all the Dwelling Rooms and Apartments in any fuch publick Buildings being occupied by any Officer of or belonging to, or employed in the fame, or by any Servant of fuch Officer, fhall be deemed inhabited Houfes, and fhall be liable to the Tax on Hearths accordingly; and the Perfons refpectively by whom, or by whofe Servants, fuch Rooms or Apartments are or fhall be inhabited, fhall be chargeable with, and liable to pay the faid Tax, as Occupiers of inhabited Houfes are by Law chargeable with, and liable to pay the fame. HORSES. For all Horfes, Mares, Geldings, or Mules, which any Perfon or Perfons fhall have or keep at any Time between the Fifth Day of January in any Year, and the Fifth day of January in the Year following, for the Purpose of riding, or for the Purpose of drawing any Carriage whatever chargeable with Duty (except Carriages kept for Hire in cafes where fuch Carriages I 4 fhall fhall be fo chargeable) the feveral yearly Sums fol- For One fuch Horfe, Mare, Gelding, or Mule Three, each Four, each Five, each Seven, cach Eight, each Ten or more, cach And for every fuch Horfe, Mare, Gelding, or Mule, kept and used by any Male Perfon never having been married, an additional Duty in all Cafes equal to One Half of the Amount of the above Duties refpectively. EXEMPTIONS. Any Horfe, Mare, Gelding, or Mule, under Three Years old. Any Horfe, Mare, Gelding, or Mule, which fhall be ufed truly and without Fraud for the Purpose of Hufbandry only, on Land occupied by the Owner of fuch Horfe, or other Beast, or for the Purpofe of drawing any Waggon, Cart, or Carriage (except fuch Carriages as are liable to Duty), or carrying Burthens in the courfe of the Trade or Occupation of the Perfon or Persons to whom fuch Horfe, Mare, Gelding, or Mule fhall belong, although fuch Horfe, Mare, Gelding, or Mule, 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 shall have by fuch Horse, Mare, Gelding, or Mule, been drawn or carried, or in going to any Place from whence any Load or Burthen fhall be to be brought back by any fuch Horfe, Mare, Gelding, or Mule; or for the Purpofe of procuring Medical Affiftance; or for the Purpose of going 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 Court of Juftice; provided fuch Horfe, Mare, Gelding, or Mule, fhall not, on any Occafion, be used for any other Purpofe, fave as aforefaid. One Horfe, Mare, Gelding, or Mule, ufed only for the Purpose of drawing any Carriage with lefs than Four Wheels, not chargeable with any Duty under this Act, by any Perfon occupying a Farm, and making a Livelihood folely thereby, or by any Perfon carrying on a Trade and making a Livelihood folely thereby, or making a Livelihood by fuch Occupation and Trade jointly; or by any Ecclefiaftical Perfon not poffeffed of an annual Income of £100 or upwards, whether arifing from any Ecclefiaftical Preferment or otherwife. One Horfe, Mare, or Gelding, ufed by any Non-commiffioned Officer or Private in any of the Regiments of Cavalry, or in the Artillery. One SCHEDULE. HORSES (Exemptions)—continued. One Horfe, Mare, or Gelding, used by any Perfon enrolled or to be enrolled, and ferving in any Troop of Yeoman Cavalry in Ireland, who fhall have attended on horfeback One Half at the least of the Number of Days appointed for him to exercife or be on Duty in the Year, and who fhall produce a Certificate from the Commanding Officer or permanent Serjeant of his having done fo, and of Pay having been drawn for him for the faid Number of Days. RACE HORSES. For every Horfe, Mare, or Gelding, which any Perfon fhall bona fide have or keep at any Time between the Fifth Day of January in any Year, and the Fifth Day of January in the Year following, for the Purpofe of racing or running for any Plate, Prize, or Sum of Money, or other Thing, or kept in training for any of the faid Purpofes, whether in the Stables of the Proprietor or Proprietors, or of any other Perfon or Perfons; or which between the Times aforefaid fhall have been entered, or fhall have run for any Plate, Prize, or Sum of Money, there fhall be paid annually by the Perfon or Perfons having the Cuftody, Charge, or Management of any fuch Horfes, Mares, or Geldings, over and above all other Duties, the yearly Sum of MALE SERVANTS. For every Male Servant who fhall be retained or employed by any Perfon in Ireland, at any Time between the 5th Day of January in any Year, and the 5th Day of January in the Year following, there fhall be paid the yearly Sums, Duties, and Taxes following; that is to fay, For 1 Male Servant 2 Male Servants, each 9 Male Servants, each 10 Male Servants, and upwards, each And for each Male Servant retained or employed by any Male Perfon never having been married, an additional Duty in all Cafes equal to One Half of the Amount of the above Duties respectively. To be paid by the Perfon who fhall retain or employ fuch Male Servant or Servants, and to he paid for every Male Servant who shall be retained or employed |