3. Of the Assessed Taxes themselves. reduced in certain cases. SCHEDULE (D.), CARRIAGES-(continued.) schedule (D.) now in force and chargeable for carriages with four wheels, 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, Four-wheel carriages drawn by ponies; or drawn by one horse. common carriers in conveyance of goods, and occasionally passengers, where the Stamp-office duty is not payable; For every carriage with four wheels, each being of less diameter And for every carriage with four wheels, described in the said Carriages used by And for every carriage with four wheels, described in the said and horses drawing such carriages. And where such carriage last aforesaid shall have less than four £ s. d. 3 5 4 10 0 2 10 0 150 No. 2. Carriages with less than four wheels. For carriages with less than four wheels of the descriptions sum of For every such carriage, except such carriages for or in re- And for every such carriage, where the duty granted by the said 0 15 0 4.10 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 of 070 In addition to the duty of 27. 168. granted by the said act RULES for Charging the said Duties in the Two foregoing Schedules (D.) "I.—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. (b) 50 Geo. III. c. 104. (c) See note (a), ante, 130. SCHEDULE (D.), CARRIAGES-(continued.) more, and for every calash, chaise-marine, chaise, curricle, chair, or car, with 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 which other duties are hereinafter made payable); and which duties shall be respectively paid by the person or persons keeping such carriages, and shall be chargeable upon the body, or, if more than one, upon the bodies of such carriages 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 shall be attached." 3. Of the Assessed Taxes themselves. 3 & 4 W. IV. c. 39. assessments made thereby payable. By stat. 3 & 4 Will. IV. c. 39, s. 5, after reciting, "That by an act passed in the last session of parliament, intituled, An Act to reduce the Repeals 2 & 3 W. Duties now payable in certain cases on Carriages with less than Four IV. c. 82, as to Wheels,' the duties of 31. 5s. theretofore payable, were reduced to 17. 108. from April 1833, for every carriage in the said act described: and whereas it is expedient and the duties to repeal the said act and the reduced duties thereby payable, and to exempt all such carriages hereinafter described from the payment of any duty;" 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. 5s. 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 duties 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 common stage cart, shall be and are hereby extended to carriages exempt from duty by this act, viz. EXEMPTIONS. I. Every carriage with less than four wheels, kept by any person or persons for his or her own use, and not for hire or profit, and drawn by one horse, mare, gelding, or mule only, and not otherwise, and built and constructed with any materials (except as herein mentioned), and in any form, but without any head or covering, 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 extremity 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 217. sterling; provided that every such carriage shall have the christian and surname or names and places of abode, occupation, or calling of the owner or owners marked or painted in one or more straight line or lines on a black ground in white letters, or on a white ground in black letters, on the back panel or back 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 panel, then upon the right or off side shaft of such carriage, in Roman characters and in words at length, each of such letters being at least one inch in height, and of a proper and proportionate breadth : 2. 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 or braces, such carriage not being on any occasion let or used by the owner No. 1. Exemption. No. 2. Exemption. 3. Of the Assessed Taxes themselves. Carriages hired. Chaises hired. Stages. Proviso. 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. For carriages hired for any period of time less than one year, or 0 15 Moiety of 0600 In addition to the duty of 117. 58. granted by the said act And where such carriages shall have less than four wheels, act. For every carriage kept for the purpose of being let to hire, with In addition to the duty of 91. 98. granted by the said act of For every coach, diligence, caravan, or chaise, with four wheels' In addition to the duty of 91. 98. granted by the said act 550 550 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 hirers 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. SCHEDULE (D.), CARRIAGES-(continued.) 3. Of the As sessed Taxes and this act, as set forth in the respective schedules of the said acts marked (D.) themselves. No. 1, shall be chargeable in respect of every such carriage on the person or persons hiring the same, and making such default as aforesaid, subject to the provisions contained in the said acts concerning the same. And if such carriage shall have less than four wheels, the respective sums made payable by the said act of the 48th Geo. III., and this act, as set forth in the respective schedules of the said acts marked (D.) No. 2, shall be chargeable and paid by the person or persons hiring the same and making such default, subject to the like provisions as aforesaid. Duties on four By stat. 6 & 7 Will. IV. c. 65, it is enacted, s. 1, "That upon all assessments made or to be made for any year commencing from or at any time wheeled carriages after the fifth day of April, 1836, the duties of assessed taxes granted and let to hire and drawn by one now payable under schedule (D.) Number 3, of two several acts passed horse reduced. respectively in the forty-eighth and fifty-second years of the reign of king George the Third upon or in respect of carriages with four wheels kept for the purpose of being let to hire, with horses to be used therewith, as in the said schedule is mentioned, shall, so far as the same relate to any such carriage drawn by one horse, mare, gelding, or mule, cease and determine, and in lieu thereof there shall be granted and paid upon or in respect of every such carriage so drawn as last aforesaid the reduced annual duty of four pounds ten shillings, which said reduced duty shall be assessed, raised, levied, collected, and paid in like manner, and under and subject to the like rules, regulations, and conditions, as the duties now in force." riages with less thereof. Sect. 2. “And whereas by an act passed in the third and fourth years Former exempof the reign of his present majesty, intituled 'An Act to reduce certain of tions in respect the Duties on Dwelling Houses, and to repeal other Duties of Assessed of certain carTaxes,' exemptions were granted from the duties of assessed taxes for than four wheels and in respect of certain carriages with less than four wheels, constructed and drawn by one and used as therein described: and whereas it is expedient to give further 3 & 4 W. IV. c.39. horse repealed. relief by granting a more extended exemption in lieu thereof, as herein- s. 5. after mentioned; be it therefore enacted, That upon all such assessments Exemption as aforesaid the said exemptions contained in the said last-recited act for granted in lieu and in respect of any carriages with less than four wheels shall be and the same are hereby repealed, and in lieu thereof there shall be granted the following exemption; (that is to say,) no duty of assessed taxes shall be charged or chargeable for or in respect of any carriage with less than four wheels, kept by any person for his or her own use, and not for hire or profit (except for the conveyance of prisoners or paupers, as hereinafter mentioned), and drawn by one horse, mare, gelding, or mule only, and not otherwise, whatever may be the form or construction of such carriage, or the materials with which the same shall be built or fitted up; provided that the price or value of such carriage, together with the cushion or cushions, and every or any other article or thing used therewith or belonging thereto, shall not exceed or at any time have exceeded the sum of twenty-one pounds; and provided also, that such carriage shall have the christian name and surname and place of abode and occupation or calling of the owner and of every owner thereof painted in words at length and in legible and conspicuous Roman letters or characters two inches at the least in height, and of a proper and proportionate breadth, in one or more straight and horizontal line or lines, in white upon a black ground or in black upon a white ground, on a plain and even surface on the outside of such carriage, that is to say, upon the back part of the body thereof; or if there shall be no such back part, then upon the panel on the right or off-side of the body; or if there shall be no such panel, then upon some other conspicuous part of such side; or if there be no such side, then upon the outer part of the right or off-side shaft; and in such plain and conspicuous manner that the same shall be at all times visible and legible.” 3. Of the As sessed Taxes themselves. Carriages, &c., ers or paupers SCHEDULE (D.), CARRIAGES-(continued.) Sect. 3. "And be it enacted, That no carriage of any description whatsoever, nor any horse or horses drawing the same, nor any person employed to drive such horse or horses, shall be charged or chargeable with conveying prison- any of the duties of assessed taxes on account or by reason of such carriage being used for hire or profit, or otherwise, in conveying any duties of assessed prisoner or prisoners to or from any prison, or in conveying any pauper or paupers at the expence of any parish, township, or union, or of any person who may have contracted with any parish, township, or union for the conveyance of paupers." exempted from taxes. Drivers of car censed to let horses for hire exempted. Sect. 4. And whereas by the said act passed in the fifty-second year riages let to hire of the reign of his majesty king George the Third, schedule (C.) Number by persons li1, the duties thereby granted and made payable for male servants are declared to extend to all servants employed in any of the capacities therein mentioned, except, amongst others, the drivers employed by persons licensed to sell wine, ale, or other liquors by retail to drive their carriages with horses let out to hire; and it is expedient to grant relief from such duties for all such drivers, whether employed by such licensed persons or not; be it therefore enacted, That upon all such assessments as aforesaid the said last-mentioned duties shall not be charged or chargeable for or upon any driver employed by any person duly licensed to let horses for hire to drive his carriage or carriages with a horse or horses let out to hire, in such manner that the duty on horses let for hire shall be payable by law in respect of the horse or horses so let out to hire with every such carriage." 1 Vict. c. 61. By the 1 Vict. c. 61, after reciting that, "by several acts passed res pectively in the forty-third, forty-eighth, and fifty-second years of the reign of king George the Third, certain duties of assessed taxes were granted and made payable in respect of carriages with less than four wheels, and by the same acts respectively certain lower rates of the said duties were made payable in respect of certain inferior descriptions of such carriages called taxed carts,' provided the owner's christian and surname and place of abode, and other particulars in the said acts respectively mentioned, should be painted on such carriages in the manner therein mentioned, in words at full length, each of the letters thereof being at least one inch in length and of a breadth in proportion: and whereas by an act passed in the fourth year of the reign of king George the Fourth the said carriages called 'tax carts,' having such particulars so painted thereon as aforesaid, were wholly exempted from the said duties and whereas by an act passed in the third and fourth years of the reign of his late majesty king William the Fourth the duties on assessed taxes were repealed in respect of certain other inferior carriages with less than four wheels, provided such carriages were built and constructed in the manner specified in the said last-mentioned act, and provided that every such carriage shall have the christian and surname or names and places of abode, occupation or calling of the owner or owners, marked or painted thereon in Roman characters, and in words at length, each of the letters being at least one inch in height, and of a proper and proportionate breadth and whereas by an act passed in the sixth and seventh years of the reign of his said late majesty a further exemption was granted from the said duties of assessed taxes in respect of certain other carriages with less than four wheels, provided, amongst other things, that such carriage respectively should have the christian name and surname, and place of abode, and occupation or calling of the owner and of every owner thereof, painted in words at length, and in legible and conspicuous Roman letters or characters, two inches at the least in height, and of a proper and proportionate breadth, upon the outside of such carriage, in manner in the said last-recited act mentioned: and whereas it is expedient to allow the said last-mentioned exemption in cases where such letters or characters so painted as aforesaid shall be of a less height than two inches, provided every |