day labourer, at the usual rate of wages for day labourers in agriculture, in any garden belonging to a dwelling house, being a farm house, and exempted as such from the duties in scheduie (B),* or in any garden belonging to a dwelling house not chargeable to the duties mentioned in the said schedule, such garden not requiring the constant labour of one labourer.

Duties on ser- A schedule (C, No. 3) of the duties payable annually for every male person or servant, employed in the capacities herein

vants, class 3.

mentioned.

£. s. d.

For every male person employed by any merchant
or trader as a traveller or rider-where one and
no more shall be employed

220

And where more than one such traveller or rider
shall be so employed, for each

For every male person employed by any person in
trade, or exercising any profession whatever, as
a clerk or book-keeper, or office-keeper, except
apprentices where no premium, ora premium less
than 20%. has been paid, the duties following, viz.
Where one such clerk, book-keeper, or office-keep-
er, and no more, shall be so employed
And where more than one shall be employed,

for each

330

I 10

220

110

For every male person employed by any person in
trade as a shopman,warehouseman, or porter (ex-
cept apprentices as aforesaid), for the purpose of
exposing to sale or selling goods, whether by
wholesale or retail
For every male servant employed as a waiter (except
occasional waiters, above the ordinary number
usually kept) in any taverns, coffee houses, inns,
ále houses, or other licensed houses, or in eat-
ing or victualling houses, or in hotels or lodg
ing houses, being eating or victualling houses 2 0 0
For every male servant retained by any stable-
keeper to take care of any horse of any other
person, kept for the purpose of racing or ruu-
ning, or any horse in training for any of the
said purposes, whereby such stable-keeper shall
gain a livelihood or profit

For every male servant bonâ fide retained for the pur-
poses of husbandry,manufacture, or trade, by which
the master shall gain a livelihood or profit, and at
any time be employed in any domestic employment
in any of the capacities in schedule (C, No. 1),+

*Page 745 supṛa.
+ Page 713 supra.

110

་་

and not chargeable to the duties in the said sche.
dule

For every male servant bona fide retained for the
purposes of husbandry, or any manufacture or
trade by which the master shall gain a livelihood
or profit, and at any time employed in the ca-
pacity of a groom, stable-boy, or helper in the
stables, where the master shall be chargeable for
one horse, and no more, to the duty on horses
kept for riding, or drawing a taxed cart, or to
the duty on such taxed cart, and not on any other
carriage

The said duties to be paid by the employer or master.

£. s. d.
0 5 0

0 5 0

A schedule (C, No. 4) of the duties payable on servants let to

hire.

For every coachman, groom, postillion, or helper, kept for the purpose of being let to hire for any period of time less than one year (aud in such manner that the stamp office duty, payable on horses let to hire, shall not be payable) by persons licensed to let post horses, or by any coachmaker or maker of such carriages, or other person

£. s. d. Duties on sera

200

The said duty to be paid by the persons letting the same to hire ; but if the persons hiring the same shall not make a return thereof, then the progressive duty payable by schedule (C, No. 1),* shall be chargeable in respect of every such servagt on the persons hiring and making default, according to the number retained by them.

Exemptions from the duties in schedule (C, No. 1, 2, 3, and 4.)

vants, class 4.

from the duties

1. The said duties not to be payable by any person, who Exempti us shall have employed, baná fide, any male servant solely for the on servants, in purposes of busbandry or manufacture, or of any trade or call- general. ing by which the master shall earn a livelihood or profit, and who hath not at any time or occasion, 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 specifically made payable.

The said duties not to be payable by any college or hall within either of the universities, or the several colleges of Westminster, Eton, or Winchester, for any butler, manciple, cook, gardener, or porter; or by any of the royal family.

The said duties not to be payable by any of the royal hospitals of Christ, Saint Bartholomew, Bridewell, Bethiem, Saint Thomas in the city of London and borough of Southwark, or Guy's, or the Foundling Hospital.

*Page 748, supra.

1. Duties on carriages with four wheels.

The said duties not to be payable by any officer serving in any regiment of horse or dragoons under the rank, or not receiv. ing the pay of a field officer; nor by any officer serving in any regiment of artillery, infantry, royal marines, royal garrison battalions or corps of engineers, for any servant being actually a soldier in the regiment to which such officer shall belong; nor by any officer in the navy, under the rank of a master and com. mander, in actual employ, for any servant borne upon the books of the ship.

Nor by any officer on half-pay from the navy, army, or ma. tines, who shall have been disabled by the loss of a limb or wound received in service, employing one male servant only.

4.-Carriages.

A schedule (D, No. 1) of the duties payable on all carriages of any of the descriptions mentioned herein.

Duty for each. £. s. d.

2. Duties on Carriages with less than four wheels.

Rules for

charging the foregoing du

ties on carriages.

9

And for every additional body successively used on
the same carriage or number of wheels, the fur-
ther sum of

Schedule (D, No. 2).

For carriages with less than four wheels :

For every such carriage (except taxed carts, con.
structed, kept, and used under the regulatious
of this act) drawn by one horse
Drawn by two or more

And for every additional body, of the description
hereinafter mentioned, successively used on the
same carriages or number of wheels, the further
sum of

Rules for charging the duties.

500

£. s. d.

556

770

210 0

The said duties to be charged for every coach, berlin, landa, chariot, calash, chaise marine, chaise, sociable, or caravan with four wheels; and for every calash, chaise marine,chaise,curricte, chair, or car, with less than four wheels, or any number thereof respectively kept by any person for his own use, or hired by

the year, or any longer period; and upon all such carriages kept
to be let out to hire, or to carry passengers for hire (except such
for which other duties are hereinafter payable), which duties
shall be paid by the persons keeping such carriages, and shall
be chargeable upon the body or if more than one, upon the
bodies; according to the number successively used on the same.
carriage or number of wheels; and not in respect of the wheels,
Schedule (D, No. 3).

For carriages hired for any period of time less than
one year, or kept to be let out to hire, or to
carry passengers:

For every such carriage kept for the purpose of
being let to hire, with horses to be used there-
with, for any time not exceeding twenty eight
days, so that the stamp office duty, on horses
let to hire, shall be paid, and whereon the name
and abode of the person licensed shall be painted,
if such carriage shall have four wheels
ind if such carriage shall have less than four
wheels, the sums mentioned in schedule (D,
No. 2) in p. 752, supra, according to the number
of horses used therewith

nd for every coach, diligence, caravan, or chaise,
with four wheels or more, or other carriage
with four wheels, or more, employed as a public
stage coach or carriage, for conveying passengers
for hire, and which shall be entered as such,
with the commissioners of stamp duties
Thich last duties shall be paid by the persons
keeping the same.

L. s. d.

8 8 0

or every carriage kept for the purpose of being
let to hire, for less than one year, and in such
manner that the stamp office duty shall not by
law be payable on such letting, by any person
licensed, or by any coachmaker, or other person,
if such carriage shall have four wheels
The last-mentioned duty to be paid by the person keeping

e same.

10 0 0

But if a due return thereof shall not be made by the hirer,
progressive duty in schedule (D, No. 1), shall be charge
le on the person hiring the same, and making such default.
nd if such carriage shall have less than four
wheels, the sums mentioned in schedule (D, No.
2), in p. 752, supra, according to the number of
horses to be used therewith, to be paid by the
persons keeping the same.

Schedule (D, No. 4) for taxed carts.
for every carriage with less than four wheels, to be
drawn by one horse, and no more, which shall
VOL. IV.
S C

3. Duties on carriages let to hire, or to carry passengers.

4. Duties for taxed carts.

Exemptions

be built wholly of wood and iron, without any
covering other than a tilted covering, and with-
out any lining or springs, whether made of iron,
wood, leather, or other materials, and with a
fixed seat, without slings or braces, and without
any ornament whatever, other than paint of a
dark colour, and which shall have the words,
"a taxed cart," and the owner's christian and
surname, and abode, painted on a black ground
in white letters, or on a white ground in black
letters, on the outside of the back pannel or back
part,in words at full length, each of the letters being
one inch in length, and the price of which
(repairs excepted) shall not have exceeded, or
the value thereof shall not at any time exceed
12., kept by any person for his own use,
not for hire

and

L...

Save and except always all carriages built and constructe aforesaid, belonging to any person or persons who are or be liable to be assessed to the beforementioned duties in res of a four-wheeled carriage, or who are or shall be liable assessed to the beforementioned duties on male servants pect of two such male servants, which persons respect shall be charged for such carriages,although built and coa ed as aforesaid, at the rate prescribed in schedule (D, Va in p. 752, for carriages with less than four wheels.

Exemptions from the duties in schedules (D, No. 1, 2, 3,

Case 1.-Any carriages belonging to his majesty, na

from the duties the royal family. on carriages.

Case 2. Any coach, licensed by the commissioners for! ney coaches within London and Westminster.

Case 3,--Any carriage kept by any coachmaker, a time after the 5th of April, 1803, bonâ fide for the pur sale, or being lent to any person whose carriage being same description, shall be then making or repairing coachmaker, and during the time the same shall be repair; provided such carriage shall not, at any time. in the possession of such coachmaker, be employed for he use, or let to hire, or otherwise lent than as aforesaid.

Case 4.--Any cart kept, without fraud, to be used in the affairs of husbandry, or in the carriage of goss course of trade, and whereon the name and residence owner, and the words, " common stage cart," shall be painted, although the owner, or his servants, may occas ride therein when laden, or when returning from any p which, or when going to any place from which any bave been carried, in the course of husbandry or trad conveying the owners or their families to or from any