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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 .
in. any garden, uajl«r any person chargeable fo
the dnties mentioned in schedule (C, iSo. 1)*;
aud for every gaid.acr employed iu any, garden,
wherein the constant labour of one person shall
not be. necessary - » ..050

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.)
Any peisou employed by the day or week to vetlt -a» 4^'"X'dliej

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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
or trader as a traveller or rider—where one and
no more shall be employed - 4 2 0

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
trade as a shopman^ warehouseman, or porter (ex-
cept apprentices as aforesaid), for the purpose of
exposing to sale or selliug goods, whether by
wholesale or retail • - - 1 1 0

For every male servant employed as a waiter (except
occasional waiters, above the ordinary number
usually kept) in any taverns, cofiee houses,inns,
file houses, or other licensed houses, or in cat.
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 run-
ning, or any horse in training for any of the
said purposes, whereby such stable-keeper shall
gain a livelihood or profit . - * ■ 110

For every male servant bona 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. l),t

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and not chargeable to the duties in the said sche. £. s. &.
dulc - - - -OS0

Forc^ery male servant,bondf.de retained for the
purposes of hu-lmidrjf, or any manufacture or
trade by which the master shall ijain a livelihood
or profit, and ut any -time employed in the ca-
pacity of a groom, stable-boy, or helper in the
stables, where the master slmll be chargeable for
one horse, and no more, to the duty on horses
kept for riding, or drawing a tuxi'.l cart, or t»
theduty dn such taxed cart, an J not on any other
carriage \ - - - ©SO

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

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

hire.

£• *' & Duties «n **r* For every coachman, groom, postillion, pr helper, , coins, cla« ».

kept for the purpose of being let to hire for
any period of time less than one year (and in such
maunerthat the stamp office duty, payable Oh,
hordes let to hire, shall not be payable) by persons
licensed to let post hursrs, or by an y coarhmakcr
or maker of such carriages, or other person 2 0 0

The sard duty to be paid by the persons letting the same to hire;
Is at if the persons hiring the same shall not make a return there-
of, then the progressive duty payable by schedule (C, No. 1),*
shall be chargeable in respect of every such servant on the per-
sons hiring and making default, according to the number retaiued
by them.

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. ^

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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.

4.—Carriages.

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

Duty for eati.

£.s.l

1. Duties on Carriages with four wheels.

For carriages with four wheels:
For 1 such carriage, the annual sum of

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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
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.
structcd, kept, and oscd under the regulations
of this act) drawn by one horse - .550

Drawn by two or more - _ 7 7 0

And for every additional body, of the description
hereinafter mentioned, successively used on the
same carriages or number of wheels, the further
sum of - - - 2 10 I)

Rules for charging the duties.
The said duties to be charged for every coach, berlin, laatL'a,
chariot, calash, chaise marine, chaise, sociable, or cararan rth
four wheel*; and for every calash, chaise inariiie,cha:ie,currirtfi
chair, or car, with less than four wheel*, or any number there-
of respectively kept by any person for his owu use, or lured b/

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
t to hire, for less than one year, and in such
ianner that the stamp office duty shall not by
w be payable on such lotting, by any person
censed, or by any coachmaker, or other person,
such carriage shall have four wheels . 10 0 0

he last-mentioned duty to be paid by the person keeping
iame.

ul if a dne return thereof shall not be made, by the hirer,
progressive duty in schedule (D, No. 1), shall be charge-
on the person hiring the same, and making such default,
i if such carriage shall have less than fonr
heels, the sums mentioned in schcdulc-(D, No.
), in p. 742, supra, according to the number of
>rsesto be used therewith, to be paid by the
ersons keeping the same. . . _

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"

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