Duties upon coaches and other carriages.

No perfon to pay for more than five carriages, except they be kept for hire.

bled, and by the authority of the fame, That from and after the twenty fifth day of March, one thousand seven hundred and forty feven, there fhall be raised, levied, collected, and paid, unto and for the use of his Majefty, his heirs and fucceffors, for and upon every coach, berlin, landau, chariot, calash, chaife marine, chaife, chair, and caravan, or by what name foever fuch wheel-carriages now are, or hereafter may be called or known, that shall be kept by or for any perfon, for his or her own ufe, or to be let out to hire, the refpective annual rates or duties herein after expreffed; that is to fay,

For and upon every coach, berlin, landau, chariot, calash with four wheels, chaife marine, chaife with four wheels, and caravan, or by what name foever fuch carriages now are, or hereafter may be called or known, that shall be kept by or for any perfon, for his or her own ufe, or to be lett out to hire (other than and except fuch coaches, and other carriages, as now are, or hereafter may be, licensed by the commiffioners for the duties arifing by hackney coaches) the yearly fum of four pounds for every fuch coach, berlin, landau, chariot, calafh with four wheels, chaife marine, chaife with four wheels, and caravan, or by what name foever fuch carriages now are, or hereafter may be called or known, so to be kept as aforefaid.

And for and upon every calafh, chaife, and chair, with two wheels, or by what name foever 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 perfons, for his, her, or their own ufe, or to be lett out to hire, the yearly sum of forty fhillings for every calash, chaise, or chair, with two wheels, fo to be kept as aforefaid.

Which faid feveral and refpective rates and duties for and upon every fuch coach, berlin, landau, chariot, calash, chaife marine, chaife, chair, and caravan, or by what name foever fuch carriages now are, or hereafter may be called or known, fhall be paid by the perfon or perfons who keep the fame.

II. Provided nevertheless, That no perfon fhall be obliged to pay the faid yearly fum of four pounds for more than five fuch carriages on which the faid duty of four pounds a year is hereby charged, to be kept by or for him or her, for his or her own ufe only; nevertheless it is the true intent and meaning of this act, that all perfons who fhall keep the fame for supplying any waiting jobb, by the day, week, month, quarter, or any other time, or otherwife to be lett out to hire, fhall pay the faid yearly fum of four pounds for every fuch coach, berlin, landau, chariot, calash with four wheels, chaife marine, and chaife with four wheels, or by what name foever fuch carriages now are, or hereafter may be called or known, fo to be kept by him, her, or them, to be lett out for hire, as aforefaid, though exceeding the number of five; and that every perfon, who fhall keep any calafh, chaife, or chair with two wheels, or by what name foever

fuch

fuch carriages now are, or hereafter may be called or known, to be drawn by one or more horses, to be let out for hire, fhall pay the faid yearly fum of forty fhillings for every calash, chaise, or chair, fo to be kept by him or her, to be lett out for hire, as aforefaid, though exceeding the number of five.

III. And for the better afcertaining, charging, levying, and fecuring the feveral duties by this act impofed, and for preventing all frauds concerning the fame; be it further enacted by the authority aforesaid, That fuch of the faid duties by this act Duties upon granted, as are or fhall be chargeable upon fuch coaches, ber- coaches, &c. lins, landaus, chariots, calafhes, chaise marines, chaifes, chairs, England to be chargeable in and caravans, or by what names foever fuch carriages now are, under the maor hereafter may be called or known, that fhall be kept by or nagement of for any perfons for his, her, or their own ufe, or to be lett out the officers of excife in Engto hire in England, Wales, or the town of Berwick upon Tweed, land; fhall be under the management of the commiffioners and officers of the excise in England for the time being; and fuch of the faid duties as are imposed by this act upon fuch coaches, berlins, and thofe in landaus, chariots, calafhes, chaife marines, chaifes, and chairs, Scotland unor by what names foever fuch carriages now are, or hereafter der like officers may be called or known, that shall be kept by or for any perfons for his, her, or their own use, or be lett out to hire in Scotland, fhall be under the management of the commiffioners and officers of the excife in Scotland for the time being, who are hereby respectively impowered to appoint proper officers for Commiffioncharging, collecting, and receiving the fame; and all monies ers to appoint arifing by the faid duties (the neceffary charges of raifing and officers for collecting the duaccounting for the fame excepted) fhall, from time to time, be ties paid into the receipt of his Majefty's exchequer at Westminster, diftinctly and apart from all other branches of the publick revenues, for the purposes herein after mentioned.

there.

excife office.

IV. And it is hereby enacted by the authority aforefaid, That Perfons keepall and every perfon and perfons, who from and after the faid ing coaches, twenty fifth day of March, one thoufand feven hundred and forty &c. to give feven, fhall have or keep any coach, berlin, landau, chariot, notice at the calash, chaife marine, chaife, chair, or caravan, or by what name foever such carriage now is or hereafter may be called or known, for his, her, or their own ufe, or the use of any perfon of or for whom he, she, or they, is, are, or fhall be committees, trustees, or guardians, or to lett out to hire, in London, Westminster, or in any parts within the limits of the weekly bills of mortality, fhall, within thirty days after the faid twenty fifth day of March, one thousand feven hundred and forty feven, or within twenty days after he or the (hall begin to keep fuch coach, berlin, landau, chariot, calash, chaife marine, chaife, chair, or caravan, or by what name foever fuch carriage now is, or hereafter may be called or known, give notice in writing at the chief office of excife in London; and all and every perfon and perfons, who from and after the faid twenty fifth day of March, one thousand seven hundred and forty feven, fhall keep any coach, berlin, landau, chariot, calafh, chaife marine, chaise, chair, or VOL. XIX. caravan,

D

Duties when

to be paid.

Notice to be

year,

caravan, or by what name foever fuch carriage now is, or hereafter may be called or known, for his or her own use, or for the use of any perfon of or for whom he, fhe, or they, fhall be committees, trustees, or guardians, or to lett out to hire in any other part of Great Britain, fhall, within fixty days after the faid twenty fifth day of March, one thousand feven hundred and forty feven, or within twenty days after he, fhe, or they, fhall begin to keep fuch carriage, and from time to time within twenty days after beginning to keep any other fuch carriages refpectively, not being in the place of the former, give notice in writing at the office of excife, next to the place where fuch person or perfons, for whofe ufe the fame fhall be fo kept, fhall respectively inhabit, of his, her, or their keeping the fame, and of the number of the coaches, berlins, landaus, chariots, calafhes with four wheels, chaife marines, chaifes, or chairs with four wheels, or caravans, and calafhes, chaifes and chairs with two wheels, or by what name foever fuch carriages now are, or hereafter may be called or known, fo by him, her, or them refpectively kept as aforefaid, and of the parish or place where he or she respectively refides, and fhall at the fame time pay down the respective annual rates and duties fo imposed as aforefaid, for the keeping the fame.

V. And be it further enacted by the authority aforefaid, That given every all and every perfon or perfons that fhall give, or be obliged to give fuch notice as aforefaid, is and are hereby required at or within twenty days after the expiration of twelve calendar months, after the times of giving or being obliged to give fuch first notices, to give a fresh notice in manner aforefaid, and pay down the refpective annual rates and duties above mentioned, accordand the duties ing to the number of coaches, berlins, landaus, chariots, capaid. lafhes with four wheels, chaife marines, chaifes, and chairs with four wheels, or caravans, and calafhes, chaifes and chairs with two wheels, or by what names foever fuch carriages now are, or hereafter may be called or known, fo by him, her, or them respectively then kept, and in the fame manner to renew fuch notice, and make fuch payment from year to year, as long as he, she, or they fall fo keep any fuch carriages; and if any perfon or perfons fhall fo keep any coach, berlin, landau, chariot, calafh, chaife marine, chaife, chair, or caravan, or by what name foever fuch carriage now is, or hereafter may be called or known, as aforefaid, without giving fuch firft notice, and making fuch payments as aforefaid, or without renewing fuch notice. and payments yearly, in manner as aforefaid, he, she, or they fhall refpectively forfeit and lose the fum of twenty pounds for

Penalty.

Names of the owners and

each offence.

VI. And be it further enacted by the authority aforefaid, That upon the payment of the faid refpective rates and duties fo herethe number of by granted, at the faid refpective offices of excife, by the recoaches, spective owners or proprietors thereof as aforefaid, the names of the perfons fo paying the fame, and the number of the coaches, berlins, landaus, chariots, calafhes with four wheels, chaife ma

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rines,

rines, chaifes, and chairs with four wheels, and caravans, and calashes, chaifes and chairs with two wheels, or by what names foever fuch carriages now are, or hereafter may be called or known, by him or her refpectively kept, and the name of the parifh or place where he or she, and any perfon of or for whom he, fhe, or they fhall be committee, truftee, or guardian, refides, fhall be entered in a regifter to be kept at the faid refpec- to be regi tive offices of excife for that purpose by the perfon fo receiving fter'd. the fame and a receipt (of which an indented duplicate fhall be kept by the perfon receiving the faid money) fhall be given to every perfon fo paying fuch refpective rates by the faid perfon fo receiving the fame; which receipt fhall contain the number of Form of the the faid register, the number of the coaches, berlins, landaus, receipts. chariots, calashes, chaife marines, chaifes, chairs, and caravans, or by what names foever fuch carriages now are, or hereafter may be called or known, fo refpectively paid for, the fum fo paid, and the time for which fuch fum fhall have been so paid, and be a difcharge to the refpective owner for fuch number of coaches, berlins, landaus, chariots, calashes, chaife marines, chaifes, chairs, and caravans, wherefoever the fame are refpectively used.

VII. And be it further enacted by the authority aforefaid, Stage coaches, That nothing in this act contained fhall extend, or be conftrued to extend, to charge with the faid duty of four pounds per annum, by this act impofed upon coaches, and other carriages, any publick stage coach, which is constantly employed in carrying paffengers 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 alfo, That this act shall not extend to charge and poft with the faid duty of forty fhillings per annum, by this act im- chaifes, expofed upon chaifes and chairs with two wheels, any poft chaife empted. that now is, or hereafter fhall be kept for hire by his Majesty's poft-mafter general, or by any deputy poft-mafter in Great Britain, authorized by him to keep fuch poft chaifes.

IX. Provided nevertheless, That all and every the poft chaifes, Poft chaifes to fo to be kept by fuch poft-mafter general, or any deputy poft- be entered at mafters, for hire, as aforefaid, fhall, within thirty days after the excife ofthe faid twenty fifth day of March, one thoufand feven hundred fice, and forty feven, or within thirty days after the letting out of fuch chaises for hire, be entered by the owners thereof at the office of excife next to the place where fuch perfons inhabit;

and fhall (befides his Majefty's arms to be painted upon every and to have a fuch poft chaife) have fuch figure or mark of diftinction fixed mark. thereupon, as thall be appointed by the faid commiffioners for that purpose; and in cafe any fuch post-master fhall, from and after the faid twenty fifth day of March, one thousand seven hundred and forty feven, lett out to hire any fuch poft chaise before the fame fhall have been entered, or fhall have fuch arms painted, or fuch mark or figure fixed thereupon, as aforefaid, every

D2

every fuch deputy poft-mafter and poft-mafters fhall, for every Penalty zo1. fuch offence, forfeit the fum of twenty pounds.

X. And be it further enacted by the authority aforefaid, That it fhall and may be lawful to and for the faid commissioners to Coaches, &c. lett out to hire caufe fuch figure or mark of diftinction as they shall think proto carry a fi- per to appoint, to be fixed upon every fuch coach, berlin, langure, &c. dau, chariot, calafh, chaife marine, chaife, chair, or caravan, or by what name foever fuch carriage now is, or hereafter may be called or known, that shall be fo lett out to hire as aforefaid, and in cafe any perfon or perfons whatsoever fhall lett out to hire any fuch carriage which fhall not have fuch figure or mark of diftinction fixed thereupon as aforefaid, or shall take off the fame when fixed to any fuch carriage, every fuch perfon fhall, Penalty 201. for every fuch offence, forfeit and lofe the fum of twenty pounds.

Licensed coaches exempted.

Coaches kept for fale not to

be taxed.

Penalty on let ting out fuch

coaches.

XI. And it is hereby further enacted, That nothing in this act contained shall extend to charge with any of the faid rates and duties, any coach which fhall be licensed by the commiffioners for regulating and licensing hackney coaches within the cities of London and Westminster, and the fuburbs thereof, and have the proper figure or number thereon, and which shall not be employed in carrying any person or perfons more than ten miles from the faid cities refpectively.

XII. Provided alfo, and it is hereby declared, That nothing in this act contained fhall extend to charge with any of the faid duties, any coach, berlin, landau, chariot, calafh, chaife marine, chaife, chair, or caravan, or by what name foever fuch carriage now is, or hereafter may be called or known, kept for fale, and remaining unfold in the poffeffion of the owner thereof, or of any coachmaker the purchaser thereof; and no fuch carriage fhall at any time, whilft in fuch poffeffion, be employed for his or her own ufe, or for the use of any other perfon, other than fuch perfon whofe like carriage fhall be then mending or repairing by fuch coachmaker, or be lett out to hire, on pain of forfeiting the fum of twenty pounds for every time that fuch carriage shall be so employed, or lett out to hire as aforefaid.

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 claufe or article therein contained, fhall be heard, adjudged, and determined by fuch perfon and perfons, and in fuch manner and form,as hereafter in and by this act is directed and appointed; that is Profecutions to fay, all profecutions for the recovery of the duties hereby grantwhere to be. ed, and alfo for all forfeitures and offences made and committed within the immediate limits of the chief office of excife in London, fhall be heard, adjudged, and determined by the faid commiffioners of excife, or the major part of them, or by the commiffioners for appeals, or the major part of them, in cafe of appeal, and not otherwife; and all profecutions for the recovery of the duties hereby granted, and alfo for all forfeitures and offences made and committed within all or any other, the counties, fhires, ftewartries, cities, towns, or places within the kingdom of Great

6

Britain,