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bled, and by the authority of the same, 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 whát 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 say,

Duties upon coaches and other carriages.

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 ccaches, 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, calath with four wheels, chaise marine, chaise with four wheels, and caravan, or by what name foever such carriages now are, or hereafter 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 aforelaid.

pay person to paid by the are, or faravan, dau, cha

Which said several and respective rates and duties for and upon every such coach, berlin, 'andau, chariot, calash, chaise marine, chaise, chair, and caravan, or by what name soever such carriages now are, or hereafter may be called or known, thall be

paid by the person or persons who keep the same. No person to l1. 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 riages, except charged, to be kept by or for him or her, for his or her own use they be kept for hire.

only; nevertheless it is the true intent and meaning of this act, that all persons who shall keep the same for supplying any waiting jobb, by the day, week, inonth, 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, calath 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 kept by 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, shall 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 same; be it further enacted by the authority aforesaid, That such of the faid duties by this act Duties upon granted, as are or shall be chargeable upon such coaches, ber- coaches, &c. lins, landaus, chariots, calashes, chaise marines, chaises, chairs, er

chargeable in

e marines, chanes, chairs, England to be and caravans, or by what names foever such carriages now are, under the ma. or hereafter may be called or known, that shall be kept by or nagement of for any persons for his, her, or their own use, or to be lett out the officers of to hire in England, Wales, or the town of Berwick upon Tweed,

excise in Enge shall be under the management of the commissioners and officers 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, calalhes, chaise marines, chaises, and chairs, Scotland unor by what names foever such carriages now are, or hereafter der like officers

there, may be called or known, that shall be kept by or for any persons for his, her, or their own use, or be lett out to hire in Scotland, Ihall be under the management of the commissioners and officers of the excise in Scotland for the time being, who are hereby respectively impowered to appoint proper officers for Commissioncharging, collecting, and receiving the same; and all monies ers to appoint arising by the said duties (the necessary charges of raising and

ano lecting the duaccounting for the same excepted) shall, from time to time, be ties: paid into the receipt of his Majesty's exchequer at Westminster, diftin&tly 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 kee all 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. to give seven, mall have or keep any coach, berlin, landau, chariot, n

excise ofice, 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, Westminster, or in any parts within the limits of the weekly bills of mortality, shall, within thirty days after the said twenty fisth 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 foever 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, one thousand seven hundred and forty seven, shall keep any coach, berlin, landau, chariot, calalh, chaise marine, chaise, chair, or VOL. XIX.

caravan,

officers forcol.

the place give normes refpementy

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 be committees, trustees, or guardians, or to lett out to hire in any other part of Great Britain, thall, within fixty days after the faid twenty fifth day of March, one thousand seven hundred and forty seven, or within twenty days after he, the, 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 same, 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 calathes, chaises and chairs with two wheels, or by what name soever such carriages now are, or here

after may be called or known, so by him, her, or them refpecDuties when tively kept as aforesaid, and of the parish or place where he or to be paid. The respectively resides, and fhall at the same time pay down the

respective annual rates and duties so imposed as aforesaid, for

the keeping the same. Notice to be V. And be it further enacted by the authority aforesaid, That given every all and every person or persons that shall give, or be obliged to year,

give such notice as aforesaid, 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 such first notices, to give a freth notice in manner aforesaid, and pay down

the respective annual rates and duties above mentioned, accordand the daties ing to the number of coaches, berlins, landaus, chariots, ca

lashes with four wheels, chaise marines, chaises, and chairs with four wheels, or caravans, and calalhes, chaises and chairs with two wheels, or by what names soever fuch 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 Naall so keep any such carriages; and if any person or persons shall so keep any coach, berlin, landau, cha. riot, 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, Me, or they Penalty. shall respectively forfeit and lose the sum of twenty pounds for

each offence.

VI. And be it further enacted by the authority aforesaid, That Names of the

hers and upon the payment of the said respective rates and duties fo herethe number of by granted, at the said respective offices of excise, by the recoaches, spective owners or proprietors thereof as aforesaid, the names of

the persons fö paying the same, and the number of the coaches, berlins, landaus, chariots, calalhes with four wheels, chaise ma

paid.

own

Calathes, chaises anges now are, of, kept, and the na

helies thall be entered for that purpose bycented d

rines, chaises, and chairs with four wheels, and caravans, and calalhes, chaises and chairs with two wheels, or by what naines foever fucb 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, the, or they thall be committee, trustee, or guardian, refides, shall be entered in a register to be kept at the faid respec- to be regi. tive offices of excise for that purpose by the person so receiving fter 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 Thall contain the number of Form of the the faid register, the number of the coaches, berlins, landaus, receipts. chariots, calashes, chaise marines, chaises, chairs, and caravans, or by what names foever fuch carriages now are, or hereafter may be called or known, so respectively paid for, the fum so paid, and the time for which such fum shall have been so paid, and be a discharge to the respective owner for such number of coaches, berlins, landaus, chariots, calashes, chaife marines, chaises, chairs, and caravans, wherefoever the same are refpectively used.

VII. And be it further enacted by the authority aforesaid, Stage coaches, That nothing in this act contained shall extend, or be construed to extend, to charge with the faid 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 passengers 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 and poft with the said duty of forty shillings per annum, by this act im- chailes, 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, Poft chaises to fo to be kept by fuch post-mafter general, or any deputy post- be entered at masters, for hire, as aforesaid, mail, within thirty days after the excise of the 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 shall (besides his Majesty's arms to be painted upon every and to have a such post chaise) have such figure or mark of distinction fixed mark. thereupon, as shall be appointed by the said commissioners for that purpose; and in case any such post-master shall, froin and after the said twenty fifth day of March, one thousand seven hundred and forty seven, lett out to hire any such poft chaise before the same shall have been entered, or shall have such arms painted, or such mark or figure fixed thereupon, as aforesaid, D2

every

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

X. And be it further enacted by the authority aforesaid, That Coaches. sc. it shall and may be lawful to and for the said commissioners to lert out to hire cause such figure or mark of distinction as they shall think pro

to carry a fi- per to appoint, to be fixed upon every such coach, berlin, lan· gure, &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

samę when fixed to any such carriage, every such person shall, Penalty 201. 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 empted.

and duties, any coach' which thaïl be licensed by the commiffioners for regulating and licensing hackney coaches within the cities of London and Westminster, 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 in this act contained shall extend to charge with any of the said be taxed.

duties, any coach, berlin, landau, chariot, calash, chaise marine, chaile, chair, or caravan, or by what name foever such carriage now is, or hereafter may be called or known, kept

for sale, and remaining unsold in the possession of the owner Penalty on let- thereof, or of any coachmaker the purchaser thereof; and no ting out such such carriage shall at any time, whilft in such possession, be emcoaches,

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 by this act is directed and appointed; that is Profecutions to say, 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 excise in London, Thall be heard, adjudged, and determined by the said commillioners 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, Mires, stewartries, cities, towns, or places within the kingdom of Great

Britain,

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