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3. Of the As.

SCHEDULE (C.), SERVANTS-(continued.) sessed Taxes themselves.

annexed, is granted to the several officers hereinafter described, every

such officer retaining or employing as a servant one male person only; soldiers, as may (that is to say,) to every officer serving in any regiment of horse or drabe allowed to

goons under the rank or not receiving the pay of a field officer, for one each officer hy the regulations of servant, being actually a soldier in the regiment, troop, or squadron to the service. which such officer shall belong; and to every officer serving in any

regiment of artillery, infantry, royal marines, royal garrison battalions, or corps of engineers, for one servant, being actually a soldier in the regiment or company to which such officer shall belong: and whereas it is expedient to extend the said exemption in the manner hereinafter mentioned; be it therefore enacted, That upon all assessments made or to be made for any year commencing from or at any time after the fifth day of April, 1835, the said exemption shall be and the same is hereby ex tended and granted to all officers serving in any regiment of horse o dragoons, or in any regiment of artillery, infantry, royal marines, roya garrison battalion, or corps of engineers, for so many male servants, being such soldiers as aforesaid, as may be allowed to them respectively by the regulations of the public service, in whatever capacity any such soldier may be employed, and without regard to any other male servants retained or kept by any such officer, and for which he may be liable to be assessed Provided always, that all such servants shall be duly returned to the

assessor and the exemption claimed in manner aforesaid.” General officers By 6 & 7 Will. IV. c. 65, sect. 5. “And whereas it is expedient tha and officers of

the soldiers allowed by the regulations of the public service to be ennthe staff in the army exempted ployed as servants by general officers and officers of the staff in the from duties of army should not be chargeable to such officers with the duties of as assessed taxes in respect of the sessed taxes ; be it therefore enacted, That upon all such assessments as soldiers allowed aforesaid all general officers and all officers of the staff in the army shal to be employed by them as ser

be exempt from the duties of assessed taxes for so many male servants vants by the re- being actually soldiers in the army, employed by such officers respectively gulations of the

as are or may be allowed to them respectively by the regulations of the service.

public service, in whatever capacity such soldiers may have been or may be employed, and without regard to any other male servants retained 0 kept by such officers, and for which they may be respectively liable to be assessed; provided that all such servants for which such exemption as aforesaid is hereby granted shall be duly returned to the assessor, and the said exemption shall be claimed in the manner directed by the laws in force with regard to other exemptions from the duties of assesses

taxes.” Exemption grant. Sect. 6. “And whereas under and by virtue of the said act of the ed by 32 Geo. III. fifty-second year of the reign of king George the Third exemption from c. 93, to officers of

* the duties payable for male servants retained or employed in the severa the navy under the rank or a master capacities mentioned in schedule (C.) Numbers 1 and 2, to the said act and commander annexed is granted to every officer in his majesty's navy under the rank for one servant extended to all of a master and commander in actual employ for one servant borne upon officers for any the books of the ship to which such officer shall belong : and whereas it servants borne on the books of their

Oir is expedient to extend the said exemption in the manner hereinafter ships.

mentioned ; be it therefore enacted, That upon all such assessments as aforesaid the said exemption shall be and is hereby extended, and grantet to every officer of his majesty's navy, of whatever rank, in actual employ, for any number of servants borne upon the books of the ship to which such officer shall belong and employed by him, in whatever capacity any such servant may be employed, and without regard to any other male servants retained or kept by such officer, and for which he may be liable to be assessed: provided always that all such servants shall be duly returned to the assessor, and the exemption claimed in the manner directed by law with regard to other exemptions from the duties of assessed taxes.“

3. Of the AsSCHEDULE (D.)

sessed Taxes

themselves. "A SCHEDULE of the Duties payable on all CARRIAGES of any of the Descriptions herein mentioned.”

No. 1.

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By 11 Geo. IV. & 1 Will. IV. c. 35, 8. 3, after reciting, “and whereas Duties repealed it is also expedient to grant exemptions from the said duties of assessed in respect of son

of employers untarea in particular cases, and to reduce certain of the said duties in respect der

der 21 years; of the articles hereinafter mentioned;" it is enacted, “That from any year commencing from and after the fifth day of April, 1830, exemptions shall be allowed from the duties in respect of male servants and male persons respectively described in schedule (C.) of the said acts, No. 1, and No.3, in the cases herein mentioned; videlicet, in respect of any male servant or male person who shall be the son of the employer, and shall be under the age of twenty-one years; and in respect of any carriage in and on carriages schedule (D.) of the said acts described with less than four wheels, each with less than four

wheels of particuof which shall be of less diameter than thirty inches, kept by any person jar construction, for his or her own use, and not for hire, and which shall be drawn by any drawn by ponies poay or mule not exceeding twelve hands in height (c); and also in respect under 13 hands;

and on farmer of one horse, mare, or gelding bona fide kept and usually employed by

under 2001. (b) any person for the purpose of husbandry on the farm or estate occupied a-year for a húsby him or her, although occasionally used for the purpose of riding, where bandry horse oc

casionally rode. such farm shall be of less value than 2001. per annum, estimated as in cases of exemptions under schedule (E.) of the acts now in force ; pro. vided that all such respective articles hereby exempted shall be duly returned and the exemptions claimed in the manner directed by the said lets in force relating to the said duties of assessed taxes."

Sect. 4. “ That for and in lieu of the duties described in the said Duties on car

a) By the 4 Geo. IV. c. 11, s. 2, s. 1, ante, 108. one moiety of the duty on carriages (6) This exemption is repealed by shall cease, ante, 104 ; but in this, as 4 & 5 Will. IV. c. 73, s. 6; but an ex19 other cases, a tenth is added by 3 emption is granted in lieu thereof to Vict. c. 17, s. 8. The 58 Geo. III. the occupiers of farms under 5001. ac. 17, which, instead of the duties pay- year; and the exemption is further exeble on carriages with four wheels of plained and amended by 5 & 6 Will. IV. less diameter than thirty inches and of c. 64, s. 16. & certain description, and not drawn (c) See the 6 Geo. IV. c. 7, s. 1, by horses, &c., imposed certain other ante, 108. duties, was repealed by 6 Geo. IV.c. 7,

3. Of the As

SCHEDULE (D.), CARRIAGES—(continued.) sessed Taxes

bles schedule (D.) now in force and chargeable for carriages with four wheels, themselres.

**_ and for carriages with less than four wheels, and also the duties described riages and horses in schedule (E.) of the said acts now in force on horses, mares, geldings,

or mules, next hereinafter described, there shall be charged, for any year commencing from and after the said fifth day of April, 1830, the several reduced duties following, and which reduced duties shall be assessed, raised, levied, collected, and accounted for in like manner as the duties now in force ; that is to say,

reduced in cer. tain cases.

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Four-wheel car. riages drawn by ponies;

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or drawn by one horse.

4 10 0

Carriages used by
common carriers
in conveyance of
goods, and occa-
vionally passen-
gers, where the
Stamp-office duty
is not payable ;

For every carriage with four wheels, each being of less diameter)

than thirty inches, where the same shall be drawn by a pony
or ponies, mule or mules, exceeding twelve hands, and ?
neither of them exceeding thirteen hands in height, the an-

nual sum of
And for every carriage with four wheels, described in the said

schedule (D.) No. 1, drawn by one horse, mare, gelding, or
mule, and no more, the annual sum of .
And for every carriage with four wheels, described in the said

schedule (D.) No. 1, or No. 2, used by any common carrier
principally and bond fide for and in the carriage of goods,
wares, or merchandize, by which he or she shall seek a liveli.
hood, where such carriage shall be occasionally only used in }
the conveyance of passengers for hire, and in such manner
that the Stamp-office duty, or any composition for the same,
shall not be payable under any licence by the commissioners

of stamps, the annual sum of .
! And where such carriage last aforesaid shall have less than four

wheels, the annual sum of . . .
And for each and every horse, mare, gelding, or mule, used by

any common carrier in drawing any such last-mentioned car-
riage respectively, there shall not by reason thereof be charged
any other or higher duty than the duty payable by schedule
(F.) of the said acts."

2 10 0

,

and horses draw. ing such car. riages,

Carriages with less than four wheels.

No. 2.
For carriages with less than four wheels of the descriptions
mentioned in the acts passed in the 48th(a) and 50th (6) years
of the reign of his present majesty:

Moiety of

Aggregate For every such carriage, except such carriages for or in re.)

Duty C spect of which other duties are herein imposed, the annual sum of

. 0 12 0 ! In addition to the duty of 51. 188. granted by the said

3 50 acts of the 48th and 50th years of the reign of bis

present majesty
And for every such carriage, where the duty granted by the said
acts shall not be chargeable, the annual sum of

aid }

a

3 5 0 And for every such carriage, drawn by two or more horses, mares, geldings, or mules, the annual sum of 0 15 0} 4 100,

In addition to the duty of 81. 58. granted by the said acts And for every additional body kept, to be successively used on the same carriage or wheels, the further annual sum | 1 100

0 7 0 7 In addition to the duty of 21. 168. granted by the said act j

of

RULES for Charging the said Duties in the Two foregoing Schedules (D.)

Nos. 1 and 2. “ 1.--The said duties to be respectively charged for every coach, berlin, landau, chariot, calash, chaise-marine, chaise, sociable, or caravan, with four wheels or (a) 48 Geo. III. c. 55.

(c) See note (a), ante, 130. (6) 50 Geo. III. c. 104.

SCHEDULE (D.), CARRIAGES—(continued.)

3. Of the As

sessed Taxes more, and for every calash, chaise-marine, chaise, curricle, chair, or car, with

of car, with themselves. less than four wheels, or any number thereof respectively; and for every other carriage with four wheels, or with less than four wheels, constructed for the like purposes, by whatever name or names the same shall be called or known, kept by any person or persons; 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; and upon all such carriages at any time employed to carry passengers for hire (except such carriages for wbich other duties are hereinafter made payable); and which duties shall be respectively paid by the person or persons keeping such carriages, and sball be chargeable upon the body, or, if more than one, upon the bodies of such carnages respectively, according to the number thereof kept, and not in respect of the wheels thereof, or any other parts of such carriages to which the wheels sball be attached."

By stat. 3 & 4 Will. IV. c. 39, s. 5, after reciting, “That by an act 3&4 W. IV.c. 39. passed in the last session of parliament, intituled, “An Act to reduce the Repeals 2 & 3 W. Dutes now payable in certain cases on Carriages with less than Four IV. c. 82, as to

assessments made Wheels,' the duties of 31. 55. theretofore payable, were reduced to ll. 10s. from April 1833, for erery carriage in the said act described: and whereas it is expedient and the duties

thereby payable. to repeal the said act and the reduced duties thereby payable, and to exempt all such carriages hereinafter described from the payment of any daty;" it is enacted, “ that for and in respect of all assessments to be made for any year commencing from and after the fifth day of April, 1833, as aforesaid, the said act shall be and is hereby repealed, and the said reduced duties thereby payable shall cease and determine ; and every carriage with less than four wheels heretofore chargeable with either of the said duties of 31. 58. or 11. 10s, respectively, built, constructed, and used within the regulations next hereinafter described, shall not be Chargeable with any duty payable under any act now in force relating to the cuties of assessed taxes; and any exemptions now in force for a horse, mare, gelding, or mule, bona fide kept for the purposes of husbandry, drawing any carriage in the said acts described as a taxed cart or comnon stage cart, shall be and are hereby extended to carriages exempt from duty by this act, viz.

No. 1. Exemption.

ExemPTIONS.
1. Erery carriage with less than four wheels, kept by any person or persons for
bis or her own use, and not for hire or profit, and drawn by one horse, mare,
geldiag, or mule only, and not otherwise, and built and constructed with any ma-
terials (except as herein mentioned), and in any form, but without any head or
Ostering, or any lining, fixed or not fixed, and without any spring or springs
of iron, steel, or other metallic substance, or of any composition of iron, steel,
or other metallic substance, either wholly or in part (other than iron tips,
caps, or swivels, each not exceeding nine inches in length, and at the extre-
aity only of each spring of such carriage), and the original price of which
carriage, together with the cushion or cushions and any other article or
thing used with or belonging to such carriage, shall not have exceeded, or
the value whereof shall not at any time exceed, the sum of 211. sterling ;
provided that every such carriage shall have the christian and surname or
dardes and places of abode, occupation, or calling of the owner or owners
Sarked or painted in one or more straight line or lines on a black ground in

lite letters, or on a white ground in black letters, on the back panel or
neck part of such carriage, or if there shall be no such back panel or back
part, then upon the right or off side of the side panel, and if no such side
papel, then upon the right or off side shaft of such carriage, in Roman cha-
facters and in words at length, each of such letters being at least one inch in
beight, and of a proper and proportionate breadth :
Every carriage with less than four wheels, bona fide built and constructed
wholly of wood and iron, with any spring or springs (wholly or in part of
metal), and without any covering other than a tilted covering, and without
any lining, apron, or cushion, and with the seat fixed or suspended by slings
of braces, such carriage not being on any occasion let or used by the owner

No. 2. Exemption.

3. Of the Assessed Taxes themselves.

SCHEDULE (D.), CARRIAGES—(continued.) or owners, or any other person or persons, for hire or profit, but kept as a common stage cart, and used truly and without fraud in the affairs of husbandry, or in the carriage of goods, or in the course of trade, although used occasionally for the purpose of riding therein; provided that every such common stage cart shall have the christian and surname or names, and residence, occupation, or calling of the owner or owners, and also the words “ common stage cart," painted thereon in the same manner as is hereinbefore prescribed with respect to the carriage and exemption No. 1.

No. 3.

Carriages hired.

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Chaises hired.

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For carriages hired for any period of time less than one year, or

kept to be let to hire, or to carry passengers.
For every carriage kept for the purpose of being let to hire,

without horses to be used therewith, by any coachmaker, or
maker of such carriages, where such carriages shall have four
wheels, the annual sum of . : . 0 15 0 1
In addition to the duty of 111. 58. granted by the said act

passed in the 48th year of the reign of his present
majesty
And where such carriages shall have less than four wheels,

the like sums mentioned in schedule (D.) No. 2 of this

act.
For every carriage kept for the purpose of being let to hire, with

horses to be used therewith, by any postmaster, innkeeper,
or other person duly licensed to let post-horses, by the com-
missioners for managing the duties on stamped vellum, parch-
ment, and paper, and whereon the name or names, and place
or places of abode, of the person or persons so licensed shall
be marked or painted, according to the directions of the acts
in that case made and provided, and in such manner that the }
Stamp-office duty shall be payable by law in respect of the
horses let therewith, and shall be duly accounted for by the
delivery of a ticket, according to the directions of the said
acts, where such carriage shall have four wheels, the annual |
sum of

. . . 1 1 0
In addition to the duty of 91. 98. granted by the said act of

the 48th year of the reign of his present majesty .
And if such carriage shall have less than four wheels, the

respective sums mentioned in schedule (D.) No. 2, in
addition to the duties respectively granted thereon, by
the said acts passed in the 48th and 50th years of the reign

of his present majesty.
For every coach, diligence, caravan, or chaise, with four wheels

or more, or other carriage with four wheels or more, by i
whatever name the same shall be called or known, which shall
be kept and employed as a public stage coach or carriage,
for the purpose of conveying passengers for hire to and I
from different places, and which shall be duly entered as such >
with the said commissioners of stamp duties, the like annual
sum of

. 1 1 0
In addition to the duty of 91. 98. granted by the said act
passed in the 48th year of the reign of his present

Stages.

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majesty

Proviso,

The said last-mentioned duty to be paid by the person or persons keeping the same for the purposes aforesaid.

Provided, if a due return thereof shall not be made by the hirer or birers according to the directions of the said acts relating to the said present duties. the progressive duty made payable by the said act of the 48th Geo. III. c. 55.

(a) Only a moiety of the aggregate duties is now payable as above; 4 Geo.

IV. c. 11, s. 2, ante, 104; but a tenth is added by 3 Vict. c. 17, s. 8.

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