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be built wholly of wood andiron, without any covering other than a tilted covering, and without any lining or springs, whether made of iron, wood, leather, or older 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," anil the owner's christian and surname, and abode, paintod 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 letter? being 1 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 v 12/., kept by any person for his own use,' and

not for hire - - I 4 •

Save and except always all carriage* built and constructs) *. aforesaid, belonging to any person or persons who are orsba be liable to be assessed to the beforementioned duties in resydj of a fouT-wheeled carriage, or who are or shall be liable lol assessed to the beforementioned duties on male servants, in i pect of two such male servants, which persons respectin ithall be charged for sueh carriage!,aIthougli built and Coihus ed as aforesaid, at the rate prescribed in schedule (D, So. I)j jn p. 752, for carriages with less than four wheels.

Exemptions from the duties in schedules ( D, Xo. I, 2, 3,W4j

T.iemptiono Case —^ny carriages belonging to his majesty, or as» from the rluticithe royal family.

on carriages Case 2.—Any coach, licensed by the commissioners for Si ncy coaches within Loudon aud Westminster.

Case 3,—-Auy carriage kept by any coaehmaker, at cd time alter the oth. of April, JSOU, bona Jidc lor the purpj>t J sale, or being lent to any person whose carriage brine of M same description, shall be then making- or repairing by sasf coaclnnaker, and during the time the same shall be caM repair ; provided such carriage shall not, at any time. »»»M^ in the possession of such coach maker, be employed for his a*j . use, or let to hire, or otherwise lent thau as aforesaid.

Case 4.—Any cart kept, without fraud, to be used whdH in the affairs of husbandry, or in the carriage of guodi in' i onise of trade, and whereon Hie name and residence of owner, and the words, " common s!agc cart," shall be painted, although the owner, or his servants, may orcas*oiuO]| ride therein when laden, or when returning from any place 4 which, or when going to any pluce from which any loads&tfl have been carried, in (he course of husbandry or trade, or !•« couveying t!ie owners or theii faruilits to or from any pli* >f divine worship "on Sunday, Christmas Day, Good Friday, iraoy public fast or thanksgiving, or tor carrying persons uing to or returning from the election of members of parliautil, in case such carriage shall not be used for any other urpose, or shall not have been let to hire for any of such uruoses of riding therein.

schedule (D, No. 5,) of the duties pay iblg by coachmakcrsf and on carriages made or sold.

L. s. d.

/"every person who shall curry on the trade of a 5 u„ti»i on

coachmaker, or muktr of aoy carriages charge- e'mciiniakLrs,

able with duty, the annual duty of 0 5 0 <o><J c«mag..'»

) every Mich coachmaker, Sor every carriage with m*<le ur

four wheels, which he shall make, build, or

construct fur sale - - 1 0 0

od for every such carriage with two wheels s 0 10 0

Schedule (D, No.6) of the duties payable by penons selling

any carriage s, by auction or on commission. 1 every person who shall sell any carriage charge. Sellin car

able with duty by this act, by way of auction, or riages bj'auc

'-•a commission, the annual duty of - 0 5 Otioii orcomuii.

t every such person, for every such carriage with »'«"•
four wheels, which he shall sell by auction, or
on commission . - - 1 0 0

id for every such carriage with two wheels,
which he shall sell by auction, or on commission 0 JO 0

5.—Hoitsxs. Class 1.

By the statute 45 Geo. III. c. 13, it is enacted, that from ""ties on.

Jafter the 5th of April, 1805, in England, Wales and Berwick Uofscl'

on Tweed, and from and after the term of Whitsunday

Scotland^ there shall be assessed, and paid, upon all horses,

res, and geldings, mentioned in the schedule, the several year*

duties therein set forth, s. 1.
•A as the said additional duties, and the several duties
virtue of 43 Geo. III. c. 161, might be more couve-

ntly collected, if the lame were consolidated and char.

I in one sum, it is enacted, that the several duties charged by

! act before mentioned, and the additional duties granted by

* act, as the same are set forth in the schedule marked {{'.), oe respectively consolidated, and shall be assessed to^e

», and set forth in the said schedule, s. 2.

And the duties are to be levied nuder the regulations of the

met acts. *. 3.

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Tiie foregoing duties are chargeable in the following cases, j

On what horses Case 1.—'For every horse, mare, or gelding, kept for u> the duties are * purpose of riding or of drawing any carriage chargeable *'M chargeable. i duty according to the schedule marked (D.) No. 1, % M 4 and 4.'

Case 2.—' For every horse, mare, or gelding, hired for a yew ■ * any longer period of time, aud used for any purpose ifon> « said.'

The said consolidated duties to be charged annually for earl horse, mare, or gelding, before described, on the person *•* shall have used the same, except where other duties art hercty imposed, or the same are hereinafter exempted.

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The last mentioned duties are chargeable in the following cases.

e 1.—' For every horse, mare, or gelding, let to hire for any Ru,eJ f of the purposes above mentioned, for any period of time charging the less than one year ; in any manner so that the stamp office foregoing duduty, payable by law on horses let to hire, shall not be chargeable on such lettiug.'

> be charged annually on the person or persons letting the same.

Int if a due return thereof shall not be made by the hirer irding to the act of 33 Geo. III. then the progressive duty, et forth in the schedule No. 1, shall be chargeable on the on who shall hare hired the same, together with any other >es that may have been used by such person.

I 2.—' For every horse, marc, or gelding bona fide kept for the purpose of racing or running for any plate, prize, or sum of money or other thing, or kept in traiuiug for any of the said purposes, whether in the stables of the proprietor or of any other person.*'

he said duty in the case last mentioned to be charged an.
ly on the proprietor, or on the person having the custody,
or management of such horses. »

'.mptions to (he duties contained in the foregoing Schedule.
Ase 1.—The king's majesty or any of the royal family,
ase 2.—Any post-master, inu-keeper, or other person li-
std by the commissioners of stamps, in respect of any horse
to hire, by him, in such maimer that the stamp office duty
able on horses let to hire shall be paid, aud which shall not
e been used for any other purpose.

"ase 3.—Any person licensed to keep any public stage coach

The two schedules in the former art, 1st, as to horses let to hire, 2<Uy, as to running hones are therefore combined under this act, • Geo. 3. ta one schedule only.

or carriage for conveying passengers for hire, in respect of any horse solely used in drawing such stage coach or carriage.

Case 4-—Any person licensed by the commissioners for hart, rey coaches within the cities of London and Westminster and the suburbs thereof, shall be exempted for all horses kept for the purpose of drawing such coach, from the duties contanad in this schedule.

Case 5.—Any dealer in horses assessed to the duties (in p. 763.) for any horse, kept bona fide for sale, and not keptot used for any other purpose.

Case 6.—Any person who, on account of poverty, shall be discharged from the assessment made on bis dwelling hoirc, provided such person shall not have kept more than one hone, and the same shall not have been let to hire.

Case 7.—Any rector, vicar, or curate, actually doing dutj ii the church or chapel of which he is rector, vicar, or curatf, and being the regular officiating minister of the parish m place, ■who shall not be possessed of au income of sixty pounds ptr annum whether arising from ecclesiastical preferment or ottw'wise, and who shall keep one horse and no more, either for Tiding or drawing a taxed cart.

Case 8.—Any effective officer commanding a volunteer corps, claiming and returning his exemption for such nuabff | of horses as he shall have been required to keep for his maje> ty's service, and no more.

Cas« 9.—Any field officer not being commandant, and wjl adjutant of any volunteer corps, ' and any person nerving BU 'any corps of yeomanry or volunteer cavalry, or providing y 'horse for any oilier person serving in such corps,' who be returned in the manner required by law as effsctire, as having used any horse for such service on the several of muster and exercise of such corps, provided a thereof be delivered according to the 11th section of staL 41 Geo. III. c. 54*

* The statute 44 Geo. III. c. 54, is entitled, 'AnactiS 4 consolidate and amend the provisions of the several acts reUt-l 'ing to corps of yeomanry arid volunteers in Great Britain,

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'and to make further regulations relating thereto:' add following arc the clauses thereof, respecting what persous be deemed elective members, which are above referred to.

'No person shall be deemed effective, unless he shall 'attended four days in the course of .the four months next pre'ceding each of the three returns that are to b-j made b? 'commanding officer to the clerks of the general militia metu'np 4 (on April 1st, August 1st, and December 1st, or witkia 14, 'days' after) unless absent with leave or sick; nor units w'turned as an effective member, aud as having taken the o»'h 'of allegiance, s. 3, ojr 9.

'iiut if any effective member shall have attended the fiA

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