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Duties upon coaches and other carriages.

bled, and by the authority of the fame, That from and after the twenty fifth day of March, one thousand seven hundred and forty seven, there shall be raised, levied, collected, and paid, unto and for the use of his Majesty, his heirs and successors, for and upon every coach, berlin, landau, chariot, calash, chaise marine, chaise, chair, and caravan, or by what name soever such wheel-carriages now are, or hereafter may be called or known, that shall be kept by or for any person, for his or her own use, or to be let out to hire, the respective annual rates or duties herein after expressed; that is to fay,

For and upon every coach, berlin, landau, chariot, calash with four wheels, chaise marine, chaise with four wheels, and caravan, or by what name soever such carriages now are, or hereafter may be called or known, that shall be kept by or for any person, for his or her own use, or to be lett out to hire (other than and except such coaches, and other carriages, as now are, or hereafter may be, licensed by the commissioners for the duties arising by hackney coaches) the yearly sum of four pounds for every such coach, berlin, landau, chariot, calash witb four wheels, chaise marine, chaise with four wheels, and caravan, or by what name soever such carriages now arc, or her/eafter may be called or known, so to be kept as aforesaid.

And for and upon every calash, chaise, and chair, with two wheels, or by what name soever such carriages now are, or hereafter may be called or known, to be drawn by one or more horses, that shall be kept by or for any person or persons, for his, her, or their own use, or to be lett out to hire, the yearly sum of forty shillings for every calash, chaise, or chair, with two wheels, so to be kept as aforesaid.

Which said several and respective rates and duties for and upon every such coach, berlin, landau, chariot, calash, chaife marine, chaise, chair, and caravan, or by what name soever such carriages now are, or hereafter may be called or known, shall be paid by the person or persons who keep the fame. No person to U« Provided nevertheless, That no person shall be obliged to pay for more pay the said yearly sum of four pounds for more than five such than five car- carriages on which the said duty of four pounds a year is hereby thcPo'e ktTt* cnaroed> t0 De kept by orr him or ner> f°r his or her own use for lure. on'y » nevertheless it is the true intent and meaning of this act, that all persons who (hall keep the fame for supplying any waiting jobb, by the day, week, month, quarter, or any other time, or otherwise to be lett out to hire, shall pay the said yearly sum of four pounds for every such coach, berlin, landau, chariot, calash with four wheels, chaise marine, and chaise with four wheels, or by what name soever such carriages now are, or hereafter may be called or known, so to be keptby him, her, or them, to be lett out for hire, as aforesaid, though exceeding the number of five; and that every person, who shall keep any calash, chaise, or chair with two wheels, or by what name'soever

such such carriages now are, or hereafter may be called or known, to be drawn by one or more horses, to be let out for hire, (hall pay the said yearly sum of forty shillings for every calash, chaise, or chair, so to be kept by him or her, to be lett out for hire, as aforesaid, though exceeding the number of five.

III. And for the better ascertaining, charging, levying, and securing the several duties by this act imposed, and for preventing all frauds concerning the fame; be it further enacted by the authority aforesaid, That such of the said duties by this act Duties upon granted, as are or shall be chargeable upon such coaches, ber- £°aches',f c' lins, landaus, chariots, calashes, chaise marines, chaises, chairs, EriRland'to'be and caravans, or by what names soever such carriages now are, under the maor hereafter may be called or known, (hat (hall be kept by or nagementof for any persons for his, her, or their own use, or to be lett out tbc*ers of to hire in England, Wales, or the town of Berwick upon Tweed, JJ^J. ,n Eng" (hall be under the management of the commissioners and offi-' cers of the excise in England for the time being > and such of the said duties as are imposed by this act upon such coaches, berlins, and those in landaus, chariots, calashes, chaise marines, chaises, and chairs, Scotland unor by what names soever such carriages now are, or hereafter dcr^keofficer* may be called or known, that shall be kept by or for any per- ere* sons for his, her, or their own use, or be lett out to hire in Scotland, shall be under the management of the commissioners and officers of the excise in Sgitland for the time being, who are hereby respectively impowered to appoint proper officers for Commission

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paid into the receipt of his Majesty's exchequer at Wejlminjlcr, distinctly and apart from all other branches of the publick revenues, for the purposes herein after mentioned.

IV. And it is hereby enacted by the authority aforesaid, That perfons keepall and every person and persons, who from and after the said ing coaches, twenty fifth day of March, one thousand seven hundred and forty &c-.t0 £,ve seven, shall have or keep any coach, berlin, landau, chariot, ^Jjseoffic calash, chaise marine, chaise, chair, or caravan, or by what name soever such carriage now is or hereafter may be called or known, for his, her, or their own use, or the use of any person of or for whom he, she, or they, is, are, or shall be committees, trustees, or guardians, or to lett out to hire, in London, Wtjlminjler, or in any parts within the limits of the weekly bills of mortality, shall, within thirty days after the said twenty fifth day of March, one thousand seven hundred and forty seven, or within twenty days after he or she shall begin to keep such coach, berlin, landau, chariot, calash, chaise marine, chaise, chair, or caravan, or by what name soever such carriage now is, or hereafter may be called or known, give notice in writing at the chief office of excise in London; and all and every person and persons, who from and after the said twenty fifth day of March, on« thousand seven hundred and forty seven, shall keep any coach, berlin, landau, chariot, calash, chaise marine, chaise, chair, or

Vol. XIX. D , caravan,

Duties when to be paid.

Notice to be given every" year,

caravan, or by what name soever such carriage now is, or hereafter may be called or known, for his or her own use, or for the use of any person of or for whom he, she, or they, shall bo committees, trustees, or guardians, or to lett out to hire in any other part of Great Britain, shall, within sixty days after the said twenty fifth day of March, one thousand seven hundred and forty seven, or within twenty days after he, she, or they, shall begin to keep such carriage, and from time to time within twenty days after beginning to keep any other such carriages respectively, not being in the place of the former, give notice in writing at the office of excise, next to the place where such person or persons, for whose use the same shall be so kept, shall respectively inhabit, of his, her, or their keeping the fame, and of the number of the coaches, berlins, landaus, chariots, calashes with four wheels, chaise marines, chaises, or chairs with four wheels, or caravans, and calashes, chaises and chairs with two wheels, or by what name soever such carriages now are, or hereafter may be called or known, so by him, her, or them respectively kept as aforesaid, and of the parish or place where he or she respectively resides, and shall at the same time pay down the respective annual rates and duties so imposed as aforesaid, for the keeping the same.

V. And be it further enacted by the authority aforeseid, That all and every person or persons that shall give, or be obliged to give such notice as aforesaid, is and are hereby required at or within twenty days after theexpiration of twelve calendar months, after the times of giving or being obliged to give such first notices, to give a fresh notice in manner aforesaid, and pay down the respective annual rates and duties above mentioned, accorded the duties 'ng t0 trie number of coaches, berlins, landaus, chariots, capaid; lashes with four wheels, chaise marines, chaises, and chairs

with four wheels, or caravans, and calashes, chaises and chairs with two wheels, or by what names soever such carriages now are, or hereafter may be called or known, so by him, her, or them respectively then kept, and in the fame manner to renew such notice, and make such payment from year to year, as long as he, she,or they shall so keep any such carriages; and if any person or persons shall so keep any coach, berlin, landau, chariot, calash, chaise marine, chaise, chair, or caravan, or by what name soever such carriage now is, or hereafter may be called or known, as aforesaid, without giving such first notice, and making such payments as aforesaid, or without renewing such notice and payments yearly, in manner as aforesaid, he, she, or they (hall respectively forfeit and lose the sum of twenty pounds for each offence.

VI. And be it further enacted by the authority aforesaid, That upon the payment of the said respective rates and duties so here

the number of by granted, at the said respective offices of excise, by the recoacb.es, spective owners or proprietors thereof as aforesaid, the names of the persons so paying the fame, and the number of the coaches, berlins, landaus, chariots, calashes with four wheels, chaise ma2 rines.

Penalty.

Names of the owners and

tines, chaises, and chairs with sour wheels, and caravans, and calashes, chaises and chairs with two wheels, or by what names soever inch carriages now are, or hereafter may be called or known, by him or her respectively kept, and the name of the parish or place where he or she, and any person of or for whom he, (he, or they (hall be committee, trustee, or guardian, resides, shall be entered in a register to be kept at the said respec- to be regltive offices of excise for that purpose by the person so receiving stw'd. the fame: and a receipt (of which an indented duplicate shall be kept by the person receiving the said money) shall be given to , every person fo paying such respective rates by the said person so receiving the same; which receipt shall contain the number of Form of the the said register, the number of the coaches, berlins, landaus, receipts, chariots, calashes, chaise marines, chaises, chairs, and caravans, or by what names soever such carriages now are, or hereafter may be called or known, so respectively paid for, the sum so paid, and the time for which such sum shall have been so paid, and be a discharge to the respective owner for such number of coaches, berlins, landaus, chariots, calashes, chaise marines, chaises, chairs, and caravans, wheresoever the lame are respectively used.

VII. And be it further enacted by the authority aforesaid, stagecoaches, That nothing in this act contained (hall extend, or be construed

to extend, to charge with the said duty of four pounds per annum, by this act imposed upon coaches, and other carriages, any publick stage coach, which is constantly employed in carrying pafiengers for hire to and from different places within this kingdom, on certain days in every week fixed for that purpose, and not used or lett out to hire by way of by-jobb, for a day, or any longer time.

VIII. Provided also, That this act shall not extend to charge ami po<i with the said duty of forty shillings per annum, by this act im- chaises, ex. posed upon chaises and chairs with two wheels, any post chaise empted. that now is, or hereafter shall be kept for hire by his Majesty's post-master general, or by any deputy post-master in Great Britain, authorized by him to keep such post chaises.

IX. Provided nevertheless, That all and every the post chaises, p0ft chaises to so to be kept by such post-master general, or any deputy post- be entered at masters, for hire, as aforesaid, (hail, within thirty days after the excise ofthe said twenty fifth day of March, one thousand seven hundred fice»

and forty seven, or within thirty days after the letting out of such chaises for hire, be entered by the owners thereof at the office of excise next to the place where such persons inhabit; and (hall (besides his Majesty's arms to be painted upon every and to hare a such post chaise) have such figure or mark of distinction fixed mark, thereupon, as (hall be appointed by the said commissioners for that purpose; and in case any such post-master shall, from an4 after the said twenty fifth day of March, one thousand seven hundred and forty seven, lett out to hire any such post chaise before the same shall have been entered, or shall have such arms painted, or such mark or figure fixed thereupon, as aforesaid,

~D 2 every

every such deputy post-master and post-masters shall, for every Penalty 201. such offence, forfeit the sum of twenty pounds. ^>

X. And be it further enacted by the authority aforesaid, That Coaches &c. ma" may be lawful to and for the said commissioners to lett out to hire cause such figure or mark of distinction as they shall think protocarryafi- per to appoint, to be fixed upon every such coach, berlin, Iangure, &c. dau> chariot, calash, chaise marine, chaise, chair, or caravan, or by what name soever such carriage now is, or hereafter may be called or known, that shall be so lett out to hire as aforesaid, and in case any person or persons whatsoever shall lett out to hire any such carriage which shall not have such figure or mark of distinction fixed thereupon as aforesaid, or shall take off the same when fixed to any such carriage, every such person shall, Penalty sol. for every such offence, forfeit and lose the sum of twenty pounds. Licensed XI. And it is hereby further enacted, That nothing in this

coaches ex- act contained shall extend to charge with any of the said rates erupted. and dut

ies, any coach which shall be licensed by the commissioners for regulating and licensing hackney coaches within the cities of London and Wejhninjler, and the suburbs thereof, and have the proper figure or number thereon, and which shall not be employed in carrying any person or persons more than ten miles from the said cities respectively. Coaches kept XII. Provided also, and it is hereby declared, That nothing for sale not to ;n tnjS act contained shall extend to charge with any of the said betaxe . duties, any coach, berlin, landau, chariot, calash, chaise marine, chaise, chair, or caravan, or by what name soever such carriage now is, or hereafter may be called or known, kept for sale, and remaining unsold in the possession of the owner Penalty onlet- thereof, or of any coachmaker the purchaser thereof; and no tingout such carriage shall at any time, whilst in such possession, beemcoacnes. ployed for his or her own use, or for the use of any other person, other than such person whose like carriage shall be then mending or repairing by such coachmaker, or be lett out to hire, on pain of forfeiting the sum of twenty pounds for every time that such carriage shall be so employed, or lett out to hire as aforesaid.

XIII. And be it further enacted by the authority aforesaid, That all the rates and duties hereby granted, as also all forfeitures and offences made and committed against this act, or any clause or article therein contained, shall be heard, adjudged, and determined by such person and persons, and in such manner and form,as hereafter in and bythis act is directed and appointed; thatis Prosecutions to fay, all prosecutions for the recovery of the duties hereby grantwhere to be. ed, and also for all forfeitures and offences made and committed within the immediate limits of the chief office of excisein London, stiall be heard, adjudged, and determined by the said commissioners of excise, or the major part of them, or by the commissioners for appeals, or the major part of them, in case of appeal, and not otherwise; and all prosecutions for the recovery of the duties hereby granted, and also for all forfeitures and offences made and committed within all or any other.the counties, shires, stewartries, cities, towns, or places within the kingdom of Great 6 Britain,

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