of divine worship on Sunday, Christmas Day, Good Friday, or any public fast or thanksgiving, or for carrying persons going to or returning from the election of members of parliament, in case such carriage shall not be used for any other purpose, or shall not have been let to hire for any of such purposes of riding therein. A schedule (D, No. 5) of the duties payable by coachmakers, and on carriages made or sold. By every person who shall carry on the trade of a coachmaker, or maker of any carriages charge. able with duty, the annual duty of By every such coachmaker, for every carriage with four wheels, which he shall make, build, or construct for sale And for every such carriage with two wheels L. s. d. 5. Duties on coachmakers, 0 5 0 and carriages 4 Schedule (D, No.6) of the duties payable by persons selling any carriages, by auction or on commission. By every person who shall sell any carriage chargeable with duty by this act, by way of auction, or on commission, the annual duty of By every such person, for every such carriage with four wheels, which he shall sell by auction, or on commission And for every such carriage with two wheels, which he shall sell by auction, or on commission made or sold. 6. Selling carriages by auc 0 5 0 tion or commis. horses. By the statute 45 Geo. III. c. 13, it is enacted, that from Duties on Ind after the 5th of April,1805, in England, Wales and Berwick ipon Tweed, and from and after the term of Whitsunday 1805, a Scotland, there shall be assessed, and paid, upon all horses, nares, and geldings, mentioned in the schedule, the several yeary duties therein set forth. s. 1. And as the said additional duties, and the several duties by virtue of 43 Geo. II. c. 161, might be more conveiently collected, if the same were consolidated and char. ged in one sum, it is enacted, that the several duties charged by the act before mentioned, and the additional duties granted by this act, as the same are set forth in the schedule marked (E), shall be respectively consolidated, and shall be assessed toge. ther, and set forth in the said schedule. s. 2. And the duties are to be levied nader the regulations of the former acts. S. 3. The foregoing duties are chargeable in the following case On what horses Case 1.-- For every horse, mare, or gelding, kept for the duties are chargeable. 'purpose of riding or of drawing any carriage chargeable duty according to the schedule marked (D.) No. 1, ' and 4.' Case 2.- For every horse, mare, or gelding, hired for a ye any longer period of time, and used for any purpose a 'said.' The said consolidated duties to be charged annually for horse, mare, or gelding, before described, on the person shall have used the same, except where other duties are he imposed, or the same are hereinafter exempted. ise 1.- For every horse, mare, or gelding, let to hire for any Rules for 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 du 'duty, payable by law on horses let to hire, shall not be ties. chargeable on such letting.' o be charged annually on the person or persons letting the same. But if a due return thereof shall not be made by the hirer cording to the act of 33 Geo. III. then the progressive duty, set forth in the schedule No. 1, shall be chargeable on the son who shall have hired the same, together with any other rses that may have been used by such person. se 2. For every horse, mare, 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 training for any of the said purposes, whether in the stables of the proprietor or of any other person.*' The said duty in the case last mentioned to be charged an. zemptions to the duties contained in the foregoing Schedule. Case 3.-Any person licensed to keep any public stage coach The two schedules in the former act, 1st, as to horses let to hire, ad 2dly, as to running horses are therefore combined under this act, f 45 Geo. 3. in 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 hark. ney 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 contained 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 kept or used for any other purpose. Case 6. Any person who, on account of poverty, shall be discharged from the assessment made on his dwelling house, provided such person shall not have kept more than one horse, and the same shall not have been let to hire. Case 7.—Any rector, vicar, or curate, actually doing duty i the church or chapel of which he is rector, vicar, or curste and being the regular officiating minister of the parish or place who shall not be possessed of an income of sixty pounds p annum whether arising from ecclesiastical preferment or other wise, and who shall keep one horse and no more, either riding or drawing a taxed cart. Case 8.-Any effective officer commanding a volunt corps, claiming and returning his exemption for such nus of horses as he shall have been required to keep for his maj ty's service, and no more. Case 9.-Any field officer not being commandant, and adjutant of any volunteer corps, and any person serving any corps of yeomanry or volunteer cavalry, or provi horse for any other person serving in such corps,' who be returned in the manner required by law as effective, as having used any horse for such service on the several of muster and exercise of such corps, provided a certi thereof be delivered according to the 11th section of staf Geo. III. c. 54.* * The statute 44 Geo. III. c. 54, is entitled, An 'consolidate and amend the provisions of the several acts ing to corps of yeomanry and volunteers in Great Br and to make further regulations relating thereto:' and following are the clauses thereof, respecting what persous be deemed effective 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 'ceding each of the three returns that are to be made 'commanding officer to the clerks of the general militia mea (on April 1st, August 1st, and December 1st, or with 'days after) unless absent with leave or sick; nor unle turned as an effective member, and as having taken the of allegiance. s. 3, & 9. But if any effective member shall have attended the 6.-Horses. Class II. A schedule (F. No. 1.) of the duties payable for all horses, Duties on mares, and geldings, not charged with any duty according to horses and the schedules E. (No. 1, 2, and 3), and also on mules. For every horse, mare, or gelding, not chargeable with any such duty, and for every mule, except in the cases hereinafter mentioned, wherein other duties are made payable L. s. d. 0 12 6 mules. 1. Duties on horses and mules. A schedule (F, No. 2) of the duties payable on husbandry 2. Duties on horses, in the cases hereinafter mentioned. Any person occupying a farm at rack rent which shall be less than twenty pounds a year, and making a number of 12 days, within any period of four successive mosths, commencing from the day appointed for making returns; or within two successive periods of four months, he 1 shall be entitled to exemption. s. 8. And the commanding officer, shall, between the 5th of April, and 5th of May, deliver to the surveyor or inspector of taxes, of the district, wherein such corps shall be inrolled, or of any adjoining district, a certificate in the form in the schedule E. s. 11. 'And all field officers and adjutants of volunteer corps, and any person serving in any corps of ycomaury or volunteer cavalry who shall be returned as an effective member thereof, and as having used any horse for such service during such days of muster, and every person providing a horse for any other person serving as an effective member, shall be exempt from the duties for such horse. s. 11. The certificate in schedule E is to be in the following form: 'I AB commanding officer of the, do hereby certify, in pursuance of an act passed in the 44th year of the reign of his present majesty, entitled an act, &c. (selling forth the title) that the several persons herein named and described, are seve rally enrolled and serving in the said corps as effective mem'bers thereof, and were effective members up to, and on the 5th day of August preceding the date of this certificate. Dated the day of. Signed A. B. The like service excmpts, upon the same certificate the effective members from the payment of the hair powder duty, and volunteer infantry having attended eight days in like manner, and being so returned, are also exempt from the latter duty. Case 10.-Any non-commissioned officer or private of any of the regiments of cavalry or in the artillery, for any horse used in his majesty's service. husbandry horses. |