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SCHEDULE (F.)-HORSES, &c.—continued.

Schedule (F.) No. 2.

A SCHEDULE of the Duties payable on HUSBANDRY
HORSES, in the Cafes herein-after mentioned.

Any perion occupying a Farm at Rack Rent, the Rent £.
of which fhall be lefs than £20 a Year, and making
a Livelihood folely thereby, or occupying any Estate
on any other Tenure than as Tenant at Rack Rent
folely, or fuch other Eftate, together with a Farm
at Rack Rent, the Value of which in the whole fhall
be less than equivalent to a Farm at the Rack Rent
of £20 a Year, (reckoning the Value of every Estate
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 Eflate and Farm, jointly, or prin-
cipally thereby, and likewife a Profit by any Trade or
Employment, and keeping not more than Two

Horfes, Mares, Geldings, or Mules, bonâ fide for the
Purpofe of fuch Occupation, fhall be charged for
each of fuch Two Horfes, Mares, Geldings, or Mules,
the Sum of

Any Perfon occupying a Farm at Rack Rent in Wales or Scotland, the Rent of which fhall be less than £10 Sterling a Year, and making a Livelihood principally thereby, or occupying any Eftate on any other Tenure than as Tenant at Rack Rent, or fuch other 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 £10 Sterling 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 principally thereby, and likewife a Profit by any Trade or Employment, and keeping not more than Two Horfes, Mares, Geldings, or Mules, bonâ fide for the Purposes of fuch Occupation, and of fuch Trade or Employment jointly, or either of them feparately, fhall be charged for each of fuch Two Horfes, Mares, Geldings, or Mules, the Sum of

S. d.

0 2

10

2 10

RULES for charging the Duties, as fet forth in Schedule (F.) No. 1, and 2.

The faid Duties to be charged annually, and paid by the Perfon or Perfons keeping or ufing fuch Horfes, Mares, Geldings or Mules, and to be payable for every Horfe, Mare or Gelding, and Mule, which fhall not be chargeable nor have been charged with any Duty

payable

SCHEDULE (F.)-HORSES, &c.—continued.

payable in that Year, according to the preceding Schedule, marked (E.) by virtue of the Rules or Exemptions therein contained, except as herein-after is mentioned.

EXEMPTIONS from the Duties in Schedule (F.) No. 1, and 2.

Any Perfon whatever, for any Horfe, Mare, or Gelding, not being by due Admeasurement of the Height of Thirteen Hands, of Four Inches to each Hand, or which fhall not at any Time whatever have been used for any Purpose of Labour or otherwife.

EXEMPTIONS to the feveral Duties, as fet forth in the feveral Schedules marked (E.)* and (F.)

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

Cafe II.-Any Poftmafter, Innkeeper, or other Perfon, licensed for that Purpofe by the Commiflioners appointed to manage the Duties charged on Stamped Vellum, Parchment, and Paper, in refpect of any Horfe, Mare, or Gelding, let to Hire by him or her, in any Manner where the Stamp Office Duty payable on Horfes let to Hire fhall be duly fatisfied and paid on each letting, and which fhall not, on any Occafion, be used for any other Purpole.

Cafe III.-Any Perfon duly licensed to keep any Carriage whatever, to be employed as a publick Stage Coach or Carriage for the Purpofe of conveying Paffengers for Hire from different Places in Great Britain, in refpect of any Horse, Mare, or Gelding, which is or fhall be actually and folely ufed and employed by such Perfon in drawing fuch Stage Coach or Carriage from Place to Place for Hire.

*And fee Schedule (M.) Royal Family.

Poftmalters.

Stage Coach

Mafters.

Cafe IV.-Any Perfon licensed by the Commiffioners for Hackney Hackney Coaches within the Cities of London and Westminster, and the Coachinen. Suburbs thereof, to keep any Hackney Coach or Coaches, for any Horfes, Mares, or Geldings, kept for the Purpose of drawing such Coach, in refpect of the Duties in Schedule (E.) No. 1. and for Two Horfes, Mares, or Geldings, and no more, kept for the Purpose of drawing each Coach fo licensed in refpect to the Duties in Schedule (F.) No. 1.

pay

Cafe V.-Any Dealer in Horses, affeffed to the Duties made able by this Act on fuch Dealers, for any Horfe, Mare, or Gelding, belonging to fuch Dealer, and kept bona fide for Sale, and not kept or ufed for any other Purpose or in any other Manner.

Horfe-Dealers.

Cafe VI.-Any Perfon who, on account of Poverty, fhall be Poor Perfons. difcharged from the Affeffment made in refpect of his or her Dwelling Houfe, in pursuance of the Regulations of any of the Acts hereinmentioned, for any Horfe, Mare or Gelding, provided fuch Perfon hall not keep more than One fuch Horfe, Mare, or Gelding, and the fame fhall not be let to Hire.

Cafe VII.-Any Rector, Vicar, or Curate, actually doing Duty Curates. in the Church or Chapel of which he is Rector, Vicar, or Curate, who fhall not be poffeffed of an Income of fixty Pounds per Aunum or upwards, whether arifing from Ecclefiaftical Preferment or other

M 2

wife;

Commanding
Officers of
Volunteers.

Officers and Frivates of Volunteer Cavalry.

44 G. 3. c. 54. $11.

Soldiers.

SCHEDULE (F.)-HORSES, &c.—continued.

wife; and who shall not keep more than one Horfe, Mare, or Gelding, for the Purpofe of riding, which otherwife would be chargeable with Duty according to the Provifions of this Act, except fuch Perfon who fhall occafionally perform the Duty appertaining to any Rector, Vicar, or Curate, without being the regular officiating Minister of the Parish or Place in which fuch Duty fhall be performed.

Cafe VIII.-Any effective Officer commanding a Volunteer Corps claiming and returning his Exemption for fuch Number of Horfes, Mares, or Geldings as he fhall have been required to keep for His Majefty's Service in fuch Corps and no more, in the Manner required by the faid laft-mentioned A&t.

Cafe IX.-Any Field Officer not being Commandant, and any Adjutant of any Volunteer Corps, and any Perfon ferving in any Corps of Yeomanry Volunteer Cavalry, or providing a Horfe, Mare, or Gelding for any other Perfon ferving in any fuch Corps who fhall be returned in the Manner required by Law as effective, and as having ufed any Horfe, Mare, or Gelding, for fuch Service on the feveral Days of Mufter and Exercife of fuch Corps; provided in every such laft-mentioned Cafe the Exemption fhall be claimed and returned in the Manner required by the faid last-mentioned Act, and a Certificate fhall be delivered of fuch effective Service in the Mauner required by the Eleventh Section of an Act paffed in the Forty-fourth Year of the Reign of His prefent Majefty, intituled, " An Act to confolidate and amend the Provifions of the feveral Acts relating to Corps of Yeomanry and Volunteers in Great Britain, and to make further Regulations relating thereto."

Cafe X.-Any Non-commiffioned Officer or Private of any of the Regiments of Cavalry, or in the Artillery, for any Horse used in His Majefty's Service.

SCHEDULE (G.)

A SCHEDULE of the Duties made payable on DOGS.

S.

ΙΣ

6

For every Greyhound, Hound, Pointer, Setting Dog, £. d.
Spaniel, Lurcher, or Terrier, the annual Sum of
For every Dog of whatever Defcription or Deuomi-
nation the fame may be, where any Perfon hall
keep Two or more Dogs, either for his or her own
Ufe, or the Ufe of any other Perfon or Perfons, the
annual Sum of

For every Dog not being a Greyhound, Hound,
Pointer, Setting Dog, Spaniel, Lurcher, or Terrier,
kept by any Perfon having One fuch Dog, and no
more, whether the fame be kept for his or her own
Ufe, or the Ufe of any other Perfon or Perfons, the
annual Sum of

O II

7 0

The faid Duties to be paid by the Perfons refpectively keeping

fuch Dogs.

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SCHEDULE (G.)-Dogs-continued.

EXEMPTIONS from the Duties in Schedule (G.)

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

Cafe II.-Any Perfon who, on account of Poverty, shall be dif charged from the Affeffment made in refpect of his or her Dwelling Houfe in pursuance of the Regulations of any of the Acts herein mentioned, and having One Dog, and no more, the fame not being a Greyhound, Hound, Pointer, Setting Dog, Spaniel, Lurcher, or Terrier.

Cafe III.-Any Perfon in refpect of a Dog or Whelp, which at the Time of returning the Lift of Dogs as by this Act is required, fhall not actually be of the Age of Six Calendar Months.

Cafe IV.-Any Perfon in refpect of the whole Number of Hounds by him or her kept in Great Britain, who fhall compound for the fame, in any Year within Thirty Days after the Fifth Day of April in fuch Year, in pursuance of Notice given to the Collector or Collectors of the faid Duty for any Parish or Place, where fuch Perfon fhall be liable to be affeffed, of his or her Intention fo to do, and on Payment of the full Sum of Thirty-four Pounds Sterling to fuch Collector or Collectors, for which a Receipt fhall be given within the Period before-mentioned.

SCHEDULE (H.)

A SCHEDULE of the Duties payable by HORSE

DEALERS.

Every Person who fhall ufe or exercife the Trade and . Bufinefs of a Horfe-Dealer within the Cities of London and Westminster, and the Liberties of the fame refpectively, the Parishes of Saint Mary-le-bone and Saint Pancras, in the County of Middlefex, the Weekly Bills of Mortality, or the Borough of Southwark, in the County of Surrey, the annual Duty of Every Person who fhall ufe or exercife the Trade and Bufinefs of a Horse Dealer in any other Part of Great Britain, the annual Duty of

SCHEDULE (I.)

22

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A SCHEDULE of the Duties payable by Perfons in respect of HAIR POWDER used or worn by them.

By every Perfon who fhall have used or worn any Hair Powder within the Period limited by any of the Acts herein mentioned, the annual Sum of

RULES for charging the faid Duties.

£, 5. d.

I 3 6

*And fee

Schedule (M).

Royal Family,

Poor Perfons,

Whelps.

Packs of Hounds compounded for.

I. The faid Rate or Duty to extend to every Sort or Compofition How chargeable of Powder used or worn by any Perfon as an Article of, or in, or

M 3

about,

Comarried
Daughters.

Servants.

Royal Family.

Naval and Military Oficers.

SCHEDULE (I.)-HAIR POWDER-continued.

about, his or her Drefs, by whatever Name the same shall be diftinguifhed, and to be affeffed upon and paid by the Perfon having ufed or worn the fame within the Year preceding the Term for which the Affeffment ought to be made, except as herein-after mentioned.

II. The unmarried Daughters of any Perfon fhall not be chargeable with the faid laft-mentioned Duties by this Act made payable, or with the Duties payable at the Time of puffing this Act, or be required to make any Return under this Act, or the Acts in force at the Time of paffing this Act, provided the Parent of fuch Daughters shall have more than Two unmarried Daughters, and shall have given an Account in any Lift by him or her delivered under this Act, or the Acts now in force, of the whole Number of such Daughters, and fhall have required to be affeffed and charged for the whole Number by One Affeffinent, in which Cafe every fuch Parent fhall be affeffed and charged in refpect to the whole Number of fuch Daughters in Twice the Sum fo payable on any fingle Perfon for his or her having worn Hair Powder, which fhall exempt the whole Number of Daughters from the faid Duties, and each of them; and that neither the Perfon giving fuch Account, or any of the Perfons returned in fuch Account, in refpect of whom fuch Charge fhall be made, fhall in fuch Cafe be liable to any of the Penalties impofed by this Act, or the Acts now in force, by reafon of the Duty not being paid for the whole Number of fuch Daughters.

III.-The Mafter or Mistress of any Servant who fhall have declared his or her Intention to pay the Duty which may be charged or chargeable as aforefaid in refpect of fuch Servant, and fhall in any Lift or Lifts returned by him or her have given a true Account of all the Servants by him or her kept, in refpect of whom fuch Duty fhall be payable, fetting forth the feveral Capacities in which fuch Servants are refpectively kept, fhall be charged for fuch Servant or Servants; and in every fuch Cafe, every fuch Servant fhall be deemed and conftrued to be exempted from the faid Duties during his, her, or their Continuance in the fame Service; and alfo every Servant, who fhall come into the Service of fuch Mafter or Miftrefs in the room of fuch Servant named therein, to ferve in the fame Capacity during the Year in which the Duty fhall be fo charged; and no Servant named in fuch Lift or Lifts, or any Servant ferving fuch Mafter or Miftrefs in any Capacity mentioned in fuch Lift or Lifts, fhall, during the Year for which fuch Duty fhall be charged, be required for himself or herself to make any fuch Return, or to pay the faid Duties, or either of them, nor be liable to any Penalty by reason of not making any fuch Return, or not paying the faid Duty.

EXEMPTIONS from the faid Duties.

I.-Any of the Royal Family, and any of the menial Servants of His Majefty, or any of the Royal Family.

II.-Any Officer in actual Employ in His Majefty's Navy, under the Rank of Commander; or any Officer holding a Commiflion in His Majefty's Navy under the faid Rank, who fhall be employed on the Eftablishment of the Royal Hofpital at Greenwich; or any Subaltern

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