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SCHEDULE (D.)

A SCHEDULE of the Duties payable annually on all CARRIAGES of

any of the Descriptions herein mentioned.

Annual Duty for
each Carriage.

One Half of the

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For every such Carriage with Four Wheels:

£ s. d.
Where the same shall be drawn by Two or more
Horses or Mules

-1 3 10 0
And where the same shall be drawn by One Horse
or Mule only

2 0 0
And where any such Carriage shall be kept and above-mentioned

Duties respecused solely for the Purpose of being let for Hire

tively. For every Carriage with Four Wheels, each being of less Diameter than Thirty Inches :

Where the same shall be drawn by Two or more

Ponies or Mules, neither of them exceeding Thir-
teen Hands in Height

115 0
And where the same shall be drawn by One such
Pony or Mule only

1 0 0
For every Carriage with less than Four Wheels :
Where the same shall be drawn by Two or more
Horses or Mules

2 0 0
And where the same shall be drawn by One Horse
or Mule only

0 15 0
And where the same shall be drawn by One Pony

or Mule only not exceeding Thirteen Hands in
Height

0 10 0
For every Carriage used by any Common Carrier
principally and bonâ fide for and in the carrying of Goods,
Wares, or Merchandise whereby he shall seek a Liveli-
hood, where such Carriage shall be occasionally only
used in conveying Passengers for Hire, and in such
Manner that the Stage Carriage Duty or any Composi-
tion for the same shall not be payable under any Licence
by the Commissioners of Inland Revenue :

Where such last-mentioned Carriage shall have Four
Wheels

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2 6 8 And where the same shall have less than Four Wheels

1 6 8

RULES

Rules for charging the said Duties. 1. The said Duties to be respectively charged for every Coach, Landau, Chariot, Chaise, Sociable, Caravan, Curricle, Chair, or Car, and for every other Carriage constructed for the like Purposes, by whatever Name or Names the same shall be called or known, and upon all such Carriages hired by the Year or any longer Period, and upon all such Carriages kept to be let out to Hire.

2. The Duty on Carriages kept to be let out to Hire to be paid by the Person keeping the same for such Purpose, and to be charged on the greatest Number of such Carriages which shall have been kept at any One Time and which shall have been actually let during the preceding Year; provided that if a due Return thereof shall not be made by the Hirer of any such Carriage, according to the Directions of the Acts in force, stating therein the Name and Place of Abode of the Person letting the same to Hire, such Hirer shall be chargeable with the said Duties.

EXEMPTIONS.

1. Any Carriage belonging to Her Majesty or any of the Royal Family.

2. Any Carriage licensed by the Commissioners of Inland Revenue to be used as a Hackney Carriage.

3. Any Carriage kept and used solely as a Public Stage Carriage for the Purpose of conveying Passengers for Hire under a Licence in that Behalf.

4. Any Carriage bonâ fide and solely kept and used for the Purpose of being let for Hire, with a Horse or Horses to be used therewith, by any Person duly licensed to let Horses for Hire; provided that no Exemption shall be allowed for any greater Number of Carriages than such Person shall be licensed to keep at One Time for the Purpose of being let for Hire as aforesaid.

5. Any Waggon, Van, Cart, or other such Carriage which shall be kept truly and without Fraud to be used solely in the Course of Trade or in the Affairs of Husbandry, and whereon the Christian Name and Surname and Place of Abode of the Owner shall be legibly painted; provided that such Carriage shall not on any Occasion be used for any Purpose of Pleasure.

840.

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SCHEDULE (E.)
A SCHEDULE of the Duties payable annually for HORSES and

MULES kept or used for the Purpose of riding, or of drawing
any Carriage chargeable with Duty.

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For every Horse kept or used for the Purpose of racing

or running for any Plate, Prize, or Sum of Money or other Thing, or kept in training for any of the said

last-mentioned Purposes For every other Horse, and for every Mule, exceeding

respectively the Height of Thirteen Hands of Four Inches to each Hand, kept for the Purpose of riding, or drawing any Carriage chargeable with Duty, except Horses chargeable under Schedule (F.) of this sict - ;

10

SCHEDULE (F.)
A Schedule of the Duties payable annually for all HORSES

and MULES not charged with Duty under Schedule (E.) of
this Act.

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Rules for charging the said Dutres contained in SCHEDULES (E.)

and (F.) 1. Any Person bonâ fide following the Occupation of a Farmer, and making a Livelihood principally by Husbandry on any Farm or Farms in his Occupation, shall be entitled to keep and use One Horse for the Purpose of riding, or of drawing any Carriage chargeable with Duty, and shall be chargeable for such Horse with the Duty of 10s. 6d. only.

2. Any

2. Any Rector, Vicar, or Curate actually doing Duty in the Church or Chapel of which he is Rector, Vicar, or Curate (except such Person who shall occasionally perform the Duty appertaining to any Rector, Vicar, or Curate, without being the regular officiating Minister of the Parish or Place in which such Duty shall be performed); and any Minister of any Parish or Chapel of Ease connected with the Established Church of Scotland, being the regular ordained Minister of such Parish or Chapel; and any Priest of the Roman Catholic Faith who shall have duly taken and subscribed the Oaths and Declarations required by Law; and any Teacher or Preacher of any separate Congregation of Protestant Dissenters, whose Place of Meeting shall have been duly registered, such Teacher or Preacher having duly taken and subscribed the Oaths and Declaration required by Law, and not following any secular Occupation, except that of a Schoolmaster ; and any Person practising as a Physician, Surgeon, or Apothecary, being duly qualified so to practise, shall respectively be entitled to keep and use One Horse for the Purpose of riding, or drawing any Carriage chargeable with Duty, and shall be chargeable for such Horse with the Duty of 10s. 6d. only; provided such Persons respectively shall not keep more than One Horse.

3. Any Person who shall keep One Horse or Mule bonâ fide for the Use of and which shall be usually employed by any Bailiff upon the Concerns of any Farm or Farms with which such Bailiff may

be intrusted, or any One Horse or Mule bonâ fide for and usually employed by any Shepherd or Herdsman solely in tending Sheep or Cattle, shall be chargeable for any such Horse or Mule with the Duty of 10s. 6d. only.

4. The Duties in Schedule (F.) payable in respect of Horses or Mules let to Hire shall be charged on the Person letting the same; provided that if a due Return thereof shall not be made by the Hirer, according to the Directions of the Acts in force, stating therein the Name and Place of Abode of the Person letting any such Horse or Mule, the said Duties shall be chargeable on such Hirer.

EXEMPTIONS from the Duties contained in SchedULES (E.) and (F.)

1. Any Horse belonging to Her Majesty or any of the Royal Family.

2. Any Person who shall keep any Horse which shall be used truly and without Fraud for the Purpose of Husbandry, or of drawing any Carriage not chargeable with any Duty, or of carrying Burdens in the Course of the Trade or Occupation of the Person to whom such Horse shall belong, for One such Horse used for riding on the Occasions and in manner herein-after mentioned, (that is to say,) when 840. B 2

returning returning from any Place to which any Load or Burden shall have by such Horse been drawn or carried, or in going to any Place from whence any Load or Burden shall be to be brought back by such Horse, or for the Purpose of procuring Medical Assistance ; provided such One Horse shall not on any Occasion be used for any other Purpose, save as aforesaid.

3. Any Person duly licensed to keep any Stage Carriage for the Purpose of conveying Passengers for Hire at separate Fares, in respect of

any Horses solely used in drawing any such Stage Carriage.

4. Any Person duly licensed to let Horses for Hire, in respect of any Horse or Horses bonâ fide and solely kept and used by him for the Purpose of being let for Hire ; provided that no Exemption shall be allowed for any greater Number of Horses than such Person shall be so licensed to keep at One Time for the Purpose of being let for Hire as aforesaid.

5. Any Person licensed by the Commissioners of Inland Revenue to keep any Hackney Carriage, in respect of any Horses solely used in drawing any such Hackney Carriage.

6. Any Dealer in Horses assessed to the Duties chargeable by Law on such Dealers shall be exempt from the Duties by this Act charged for all Horses belonging to such Dealer, and kept bonâ fide for Sale, and not used for any other Purpose or in any other Manner.

7. Any Person in respect of any Horses or Mules kept and used solely for the Purpose of Husbandry.

8. Any Person bonâ fide following the Occupation of a Farmer, and making a Livelihood principally by Husbandry on any Farm or Farms in his Occupation, in respect of any Horses or Mules kept and used for the Purpose of Husbandry, although such Horses or Mules sh al be occasionally used for other Purposes in drawing Burdens, and although such Horses or Mules shall be occasionally used by such Person, or let by him for the Purpose of drawing for Hire or Profit ; provided such Horses or Mules shall not be used for drawing any Carriage chargeable with Duty.

9. Any Person carrying on the Trade or Business of a Market Gardener, in respect of all Horses or Mules bonâ fide kept and used in the Cultivation of the Gardens or Lands in his Occupation, and in conveying the Produce thereof to or from Market.

10. Any Person in respect of any Mare which shall be kept for the sole Purpose of breeding.

11. Any Person in respect of any Pony or Mule not exceeding respectively the Height of Thirteen Hands, and used solely in any underground Mine.

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12. Any

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