Clerks.

Shopmen.

By whom to be paid.

Waiters.

Stable-keepers
Men.

Servants in
Husbandry.

SCHEDULE (C.)—MALE SERVANTS-continued.

3

And where more than One fuch Traveller or Rider £.
fhall be fo employed, for each the Sum of
For every Male Perfon employed by any Perfon in
Trade, or exercifing any Profeffion whatever, as a
Clerk or Book-keeper, or Office-keeper, except Ap-
prentices, where no Premium, or a Premium lefs in
Value than the Sum of £20 has been paid or con-
tracted for with fuch Apprentice, the Duties fol-
lowing; videlicet,

Where One fuch Clerk, Book-keeper, or Office-
keeper, and no more, fhall be fo employed, the
Sum of

And where more than One fuch Clerk, Book-
keeper, or Office-keeper shall be so employed, for
each the Sum of

For every Male Perfon employed by any Perfon in
Trade as a Shopman, for the Purpofe of expofing
to Sale or felling Goods, Wares, or Merchandize in
fuch Shop or Warehouse, whether by Wholesale or
Retail; and every Male Perfon employed as a Ware-
houfeman, Porter, or Cellarman in fuch Shop or
Warehouse, except Apprentices as aforefaid, the
Sum of

The faid Duties to be paid by the Employer or
Employers of fuch Perfons, and to extend to
every Body Politic or Corporate, whether
Aggregate or Sole, and to every Society,
Fraternity, or Partnership, although not Corpo-
rate; and to every Manufacture or Concern
(except Hufbandry) whereby the Employer
fhall feek a Profit.

For every Male Servant employed as a Waiter (except
occafional Waiters, over and above the ordinary Num-
ber ufually kept) in any Taverns, Coffee Houses,
Inns, Alehoufes, or other licensed Houses, or in
Eating or Victualling Houses, or in Hotels or Lodg-
ing Houses, being Eating or Victualling Houses,
the Sum of

For every Male Servant retained by any Stable-keeper
to take care of any Horfe, Mare, or Gelding, of
any other Person or Perfons kept for the Purpose of
racing or running for any Plate, Prize, Sum of
Money, or other Thing, or any Horfe, Mare, or
Gelding, in training for any of the faid Purposes,
whereby fuch Stable keeper fhall gain a Livelihood or
Profit, the Sum of

For every Male Servant bonâ fide retained for the
Purposes of Husbandry, Manufacture, or Trade, by
which the Mafter or Miftrefs fhall gain a Livelihood
or Profit, and at any Time employed in any Domeftic
Employment in any of the Capacities in Schedule

3

I

S. d.

10

4

8 0

I 49

250

I

(C), No.

SCHEDULE (C.) MALE SERVANTS—continued.

(C.), No. 1. and not chargeable to the Duties in the £. faid Schedule, the Sum of

For every Male Servant bonâ fide retained for the Purpofes of Hufbandry, or any Manufacture or Trade by which the Mafter or Mistress shall gain a Livelihood or Profit, and at any Time employed in the Capacity of a Groom, Stable Boy, or Helper in the Stables, where the Mafter or Mistress fhall be chargeable for One Horfe, and no more, to the Duty on Horses kept for the Purposes of riding, or drawing a Taxed Cart, or to the Duty on fuch Taxed Cart, and not on any other Carriage chargeable with Duty by this Act, the Sum of

The faid laft-mentioned Duties to be paid by the Employer, or Mafter or Miftrefs of fuch Perfons or Servants.

Schedule (C.) No. 4.

A SCHEDULE of the Duties payable on
SERVANTS let to Hire.

For every Coachman, Groom, Poftillion, or Helper,
kept for the Purpose of being let to Hire for any
Period of Time lefs than One Year, and in fùch
Manner that the Stamp Office Duty payable by Law
on Horses let to Hire fhall not be payable on every
fuch Letting by any Poftmafter, Innkeeper, or other
Perfon, duly licensed to let Poft Horfes by the Com-
miffioners for managing the Duties on ftamped Vel
lum, Parchment, and Paper, or by any Coachmaker
or Maker of fuch Carriages, or other Perfon, the
annual Sum of

2 4

See § 5. of this Act, and § 41

The faid Duty to be paid by the Perfon or Perfons letting the fame to hire; provided, that if the Perfon or Perfons hiring the fame fhall not make a Return thereof according to the Directions of this Act*, then and in every fuch Cafe the progreffive Duty made payable by Schedule (C.) No. 1. fhall be chargeable in refpect of every fuch Servant on the Perfon or Perfons hiring fuch Servant, and making fuch Default as aforefaid, according to the Number c. 161. of Servants retained by him, her, or them, in the Manner directed by the Act.

EXEMPTIONS from the laft-mentioned Duties, as fet forth in Schedules (C.) No. 1, 2, 3, and 4*.

of 43 G. 3.

And fee Schedule (M.)

Husbandry

I.-The faid Duties not to be payable by any Person who fhall have retained or employed bona fide any Male Servant folely for the Purposes of Hufbandry or Manufacture, or of any Trade or Calling Servants. by which the Master or Mistress of such Servant fhall earn a Liveli

hood

College Servants.

Royal Family's
Servants.

Hofpital
Servants.

Officers'
Servants.

Servants to fupply thofe under Military Training.

SCHEULE (C.)-MALE SERVANTS continued.

hood or Profit, and who hath not at any Time or Occafion, or in any Manner, or for any Purpose, been employed in any of the Capacities enumerated in Schedules (C.), No. 1 and 2, nor in any of the Capacities enumerated in Schedules (C.), No. 3 and 4, whereon any Duty is fpecifically made payable.

II. The faid Duties not to be payable by any College or Hall within either of the Univerfities of Oxford or Cambridge, or the feveral Colleges of Westminster, Eton, or Winchester, for any Butler, Manciple, Cook, Gardener, or Porter; nor by any of the Royal Family, for any Servant acting in any of the Capacities aforefaid.

III. The faid Duties not to be payable by any of the Royal Hofpitals of Chrift, Saint Bartholomew, Bridewell, Bethlem, Saint Thomas, in the City of London and Borough of Southwark, or Guy's, or the Foundling Hospital.

IV. The faid Duties not to be payable by any Officer ferving in any Regiment of Horfe or Dragoons under the Rank, or not receiving the Pay of a Field Officer:

Nor by any Officer ferving in any Regiment of Artillery, Infantry, Royal Marines, Royal Garrifon Battalions, or Corps of Engineers, for any Servant being actually a Soldier in the Regiment, Troop, or Company, to which fuch Officer fhall belong :

Nor by any Officer in His Majefty's Navy, under the Rank of a Mafter and Commander, in actual Employ for any Servant borne upon the Books of the Ship to which fuch Officer fhall belong:

Nor by any Officer on Half Pay from His Majefty's Navy, Army, or Marines, who fhall have been difabled by Lofs of a Limb or Wound received in His Majesty's Service:

Every fuch Officer retaining or employing One Male Servant only, V. The faid Duties not to be payable for any Perfons retained or employed in the above Capacities, in the Room of others who may be called out under any Act which has been paffed or which fhall be paffed for training and exercifing a Military Force within these Kingdoms, during the Time of fuch training and exerciting,

SCHEDULE (D.)
No. 1.

A SCHEDULE of the DUTIES payable on all CARRIAGES of any of the Defcriptions mentioned herein.

For Carriages with lefs than Four Wheels: For every fuch Carriage (except Taxed Carts, conftructed, kept, and ufed under the Regulations of this Act) drawn by One Horfe, Mare, or Gelding,

5

18

8

5

16

and no more And for every such Carriage, drawn by Two or more Horfes, Mares, or Geldings And for every additional Body, of the Defcription herein-after mentioned, fucceffively used on the fame Carriage or Number of Wheels, the further Sum of 2

RULES for charging the faid Duties in the Two foregoing

Schedules.

I. The faid Duties to be refpectively charged for every Coach, Berlin, Landau, Chariot, Calafh, Chaife Marine, Chaife, Sociable, or Caravan, with Four Wheels; and for every Calafh, Chaise Marine, Chaife, Curricle, Chair, or Car, with less than Four Wheels, or any Number thereof refpectively; and for every other Carriage with Four Wheels, or with lefs than Four Wheels, refpectively ufed or to be used for the like Purposes, by whatever Name or Names the fame fhall be called or known, kept by any Perfon or Perfons for his, her, or their own Ufe, or hired by the Year, or any longer Period; and upon all fuch Carriages kept to be let out to Hire, or to carry Paffengers for Hire (except fuch Carriages for which other Duties are herein-after made payable) and which Duties fhall be refpectively paid by the Perfon or Perfons keeping fuch Carriages, and fhall be chargeable upon the Body, or, if more than One, upon the Bodies of fuch Carriages refpectively, according to the Number thereof fucceffively ufed on the fame Carriage or Number of Wheels in the Manner before directed, and not in refpect of the Wheels thereof, or any other Parts of such Carriages to which the Wheels fhall be attached.

Schedule

SCHEDULE (D.)-CARRIAGES-continued.

Schedule (D.) No. 3:

For Carriages hired for any Period of Time lefs than £.
One Year, or kept to be let to hire, or to carry
Paffengers:
For every fuch Carriage kept for the Purpose of being
let to hire, with Horfes to be used therewith, for
any Period of Time not exceeding Twenty-eight
Days, fo that the Stamp Office Duty, payable by
Law on Horfes let to hire, fhall be duly paid and
fatisfied on every fuch letting by any Poftmafter, Inn-
keeper, or other Perfon duly licensed to let Poft
Horfes, by the Commiffioners for managing the Duties
on Stamped Vellum, Parchment, and Paper, and
whereon the Name or Names, and Place of Abode
of the Perfon or Perfons fo licenfed fhall be marked
or painted, according to the Directions of the Act
in that Caie made and provided; if fuch Carriage
fhall have Four Wheels, the Sum of
And if fuch Carriage fhall have less than Four
Wheels, the refpective Sums mentioned in Sche-
dule (D.) No. 2. according to the Number of
Horfes ufed therewith, as therein mentioned.
And for every Coach, Diligence, Caravan, or Chaise
with Four Wheels or more, or other Carriage with
Four Wheels or more, by whatever Name the fame
fhall be called or known, which fhall be kept and
employed as a publick Stage-Coach or Carriage for
the Purpose of conveying Paffengers for Hire to and
from different Places, and which shall be duly entered
as fuch with the faid Commiffioners of Stamp Duties,
the like Sum of

All which laft-mentioned Duties fhall refpectively
be paid by the Perfon or Perfons keeping the
fame, for the Purposes aforefaid.
For every Carriage kept for the Purpose of being let
to hire for any Period of Time lefs than One Year,
and in fuch Manner that the faid Stamp Office Duty
fhall not by Law be payable on fuch letting by any
Perfon fo licensed as aforefaid, or by any Coach-
maker or Maker of fuch Carriages, or other Perfon,
if fuch Carriage fhall have Four Wheels, the annual
Sum of

9 9

99 ?

5

The faid laft-mentioned Duty to be paid by the Perfon or Perfons keeping the fame for the Purposes aforefaid. Provided, if a due Return thereof fhall not be made by the Hirer or Hirers according to the Directions of the Acts herein mentioned *, the progreffive Duty as fet forth in Schedule (D.) No. 1. fhall be chargeable in refpect of every fuch Carriage on the Perfon or Perfons hiring the fame, and making fuch Default as aforefaid, fubject to the Provifions contained in the said Acts concerning the fame.

And