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3. The said duties on gardeners shall extend to every gar« daier who shall haTe contracted fur the keeping of any garden, and to every person who shail have been hired to work in any garden wherein the constant labour of one person shall be necessary, or where on« person shall have been constantly em. ployed, to be paid by the person for whose use, and iu whose garden such person shall have been employed.
4. The said duties shall extend to all apprentices, employed in any of the capacities aforesaid, except such as shall have been imposed on any master, under the powers given to magistrates and parish officers by acts of parliament, s;> as the num. bcr shall not exceed two, not wearing livery, nor being cmployed as livery servants.
5. The said duties on game keepers shall extend to every person employed to kill or preserve game for the use of any other, whether lawfully appointed or not, to be paid by the person employing such persons; except game keepers, beinif, the servants of other qualified persons, charged to the duties as «crrants.
6. The said duties shall extend to every person who shall be employed as a coachman, postillion, groom or helper in the •tables, although such per«on shall have been retained fur the purposes of husbandry, or any manufacture or trade, where the master shall be chargeable, with duty, for any carriage, (other than a taxed cart), or for two horses riding or drawing carriages.
7. The said duties shall extend to evrry person employed as agroom, stable boy, or helper in the stables of the master, to take care o!"any • horse, the property of such master, kept for the purpose of racing or ruuning, or iu training for any of the said purposes.
A schedule (C, No. 1) of the duties pw/rthle annually for male Duties on serservauts retained or employed in the several capacities herein v«ui», cl*u 'i. mentioned.
For every gardener or person employed to work .
To be paid by each person iu whose garden such person shall be employed.
Exemptions from the duties in schedule C, f Ko.l. and 2.)
day labourer, at the usual rate of wages for day labourers ill agriculture, in any garden belonging to a dwelling house, bcisj a farm house, and exempted as such from the duties io schedui • (B),* or in any garden belonging to a dwelling house nut chargeable to the duties mentioned in the said schedule, sftch garden not requiring the constant labour of one labourer.
Butlci on ser- A schedule (G, No. 3) of the duties payable annually for eiwj writs, class 3. maie person or servant, employed in the capacities herein mentioned.
£■ >■ i
For every male person employed by any merchant
And where more than one such traveller or rider
shall be so employed, for each 3 3 0
For every male person employed by any person in trade, or exercising any profession whatever, as 1 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 1 10,
And where more than one shall be employed^
for each . . 2 2 0
For »'vcry male person employed by any person in
For every male servant employed as a waiter (except
For every male servant bona fide retained for the pur-
and not chargeable to the duties in the said sche. £. s. &.
Forc^ery male servant,bondf.de retained for the
The said duties to be paid by the employer or master.
A schedule (C, No. 4) of th-: duties payable on servants let to
£• *' & Duties «n **r* For every coachman, groom, postillion, pr helper, , coins, cla« ».
kept for the purpose of being let to hire for
The sard duty to be paid by the persons letting the same to hire;
Exemptions from the duties in schedule (C, No. 1, 2, 3, and 4.)
1. The said duties not to be payable by any person, Who ^"J",^'t! sliill have employed, bond fi'ie, any male servant solely for theun «rv»ut», la purposes of-husbandry or manufacture, or of any trade or call, gener*!. ing by which the master shall earn a livelihood or profit, and who hath irot 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. ami 2J, nor in any of the capacities enumerated in schedules (C, No. 3 and 4;, w hereon any duty is specifically made payable.
The said duties not to bo payable by any college- or hall within either of the universities, or the several colleges of West, n.irster, Kton, or Winchester, for any butler, manciple, cook, g.'dcncr, or porter; nor by any ol the royal family.
The said duties not to be payable by any of the royal hospitals of Christ, Saint Bartholomew, Bridewell, Bethlem,* Saint Thomas in the city of London and borough of South v\ ark, or Guy's, «t the Foundling Hospital. ^
The said duties not to be payable by any officer serving ia atly regiment of horse or dragoons under the rank, or not rceeiv. ing the pay of a field officer ; nor by any officer serving in an; regiment of artillery, infantry, royal marines, royal garrison battalions or corps of engineers, for any servant being actually i soldier in the regiment to which such officer shall belong ; nor by any officer in the navy, under the rank of a muter and com. mander, in actual employ, for any servant boroe upon the books of the ship.
Nor by any officer on half-pay from the nary, 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.
A tchedule (D, No. 1) of the duties payable on all carriages cj any of the descriptions mentioned herein.
Duty for eati.
1. Duties on Carriages with four wheels.
For carriages with four wheels:
5 0 0
9. Duties on carnages with irsi than four Wheels.
Rules for charging the foregoing duties on carriages.
2 - do.
3 - do.
4 - do.
5 - do. ...
6 - do.
7 - do.
8 - do.
9 - do. and upwards
the same carriage or number of wheels, the fur-
Schedule (D, No. 2).
Drawn by two or more - _ 7 7 0
And for every additional body, of the description
Rules for charging the duties.
leycar, or any longer period; and upon all such carriages kept 6c Jet out to hire, or to carry passengers for hire (except suck r which other duties aro hereinafter payable), which duties all be paid hy the persons keeping sucli carriages, and shall chargeable upon the body : or if more than one, upon the 'dies; according to, the number successively used on the same rriageor number of wheels; and not in respect of the wheels,
Scltedule (I), No. 3).
• * ■ • ■ JU ft d.
r carriages hirrd for any period of time less than 3. Dut:«on
one year, or kept to be lot out to hire, or to- <arrmgcs let to
carry passengers: ,urt' °\io ca"3
irevery such carriage kept for the purpose of passengers, being let to hire, with horses to be used there, with, for any time not exceeding twenty eight lays, so tiiat the stamp office duty, on horses cl to hire, shall be paid, and whereon the name ind abode of the person licensed shall be painted, f such carriage shall have four wheels - 8 8 0
(1 if such carriage shall have less than four ifieels, the sums mentioned in schedule (D, Vo.2)in p. 752, supra, according to the number >f horses used therewith
I for every coach, diligence, caravan, or chaise,
rith four wheels or more, or other carriage
rith four wheels, or more, employed as a public
tage coach or carriage, for conveying passengers
>r hire, and which shall be entered as such,
ith the commissioners of stamp duties - 8 S 0
ich last duties shall be paid by the persons
eeping the same.
every carriage kept for the purpose of being
he last-mentioned duty to be paid by the person keeping
ul if a dne return thereof shall not be made, by the hirer,
Schedule (D, No. 4) for taxed carts,
every carriage with less than four wheels, to be 4. TTitiesfnr
nwn by one horse, and no more, w hich shall taxed e«ru, Vot. IV. 3 C"