Duties on Horses Act 1823
| Jurisdiction | UK Non-devolved |
(4 Geo. 4) C A P. LXII.
[10th July 1823]
'W HEREAS it is expedient to repeal the Rates and Duties now payable upon or in respect of Horses, Mares and Geldings let for Hire, for the Purpose of travelling inGreat Britain ; and also the Duty on Licences required to be taken out by Persons letting such Horses, Mares and Geldings for Hire; and to grant other Duties upon all Horses, Mares and Geldings let for Hire, in lieu thereof: And Whereas it is also expedient to repeal the several Acts now in force relating to the said Rates and Duties, and to reduce the same into One Act of Parliament, and to make other Provisions for the better collecting the Duties hereinafter granted, and for letting the same to farm:' Be it therefore enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That from and after the Thirty-first Day of January One thousand eight hundred and twenty four, so much of an Act passed in the Twenty fifth Yearof the Reign of His late Majesty KingGeorge the Third, intituled An Act for repealing the Duties on Licences taken out by Persons letting Horses for the Purpose of travelling Post, and on Horses let to hire for travelling Post and by Time, and on Stage Coaches, and for granting other Duties in lieu thereof, and also additional Duties on Horses let to hire for travelling Post and by Time , as relates to the Duties on Horses hired to be used in travelling Post and by Time; and also an Act passed in the Twenty seventh Yearof the Reign of His said late Majesty, intituledAn Act to enable the Lord High Treasurer, or Commissioners of the Treasury for the Time being, to let to farm the Duties granted by an Act made in the Twenty fifth Year of His present Majesty's Reign, on Horses let to hire for travelling Post and by Time, to such Persons as should be willing to contract for the same ; and also so much of an Act passed in the Forty fourth Year of the Reign of His said late Majesty, intituled An Act to repeal the several Dutiesunder the Commissioners for managing the Duties upon stamped Vellum, Parchment and Paper in Great Britain, and to grant new and additional Duties in lieu thereof , as relates to the Duties on Horses hired to be used in travelling in Great Britain ; and also an Act passed in the Fifty seventh Year of the Reignof His said late Majesty, intituledAn Act for letting to farm the Post Horse Duties, and for better securing and facilitating the Recovery of the said Duties ; and also an Act passed in the First Year of the Reignof His present Majesty KingGeorge the Fourth, intituled An Act to continue, until the First Day of January One thousand eight hundred and twenty four, an Act of the Fifty seventh Year of His late Majesty, for letting to farm the Post Horse Duties, and to amend the Acts relating to the Post Horse Duties ; and all the Rates and Duties, Clauses, Provisions and Regulations contained in any other Acts, as far as the same relate to the said Rates and Duties, shall cease and determine; save and except as far as the said Actsor any of them, or any Enactments, may have repealed any former Acts or Enactments therein contained, relating to the Payment or Collection of the said Rates and Duties, or any Part thereof, which may be now payable or which may become payable, or to any Penalty or Penalties which hath or have been or may be incurred under any of the said Acts; which said Rates, Duties and Penalties shall be recoverable, and Proceedings or Suits thereon shall be instituted and carried on, in such and the same Manner as if this Act had not been made: Provided always, that the several Bondsgiven or which may hereafter be given, in pursuance of the said Acts or any of them, shall continue and be in full Force and Effect, with respect to all Duties due and owing, or which may become due and owing by virtue of any of the said Acts; and that the several Licences granted or which may hereafter be granted in pursuance of any of the said Acts, shall continue and be in full Force and Effect for and during the Periods for which the same have been or may be respectively granted; and that the several Deputations and Appointments which have been or may be made under the Provisions of any of the said Acts, shall remain and continue in full Force and Effect until duly revoked or determined.
II Duties.
II. And be it further enacted, That from and after the said Thirty first Day ofJanuary One thousand eight hundred and twenty four, there shall be collected and paid, throughout the Kingdom of Great Britain , unto and for the Use of His Majesty, His Heirs and Successors, the several Duties following; that is to say,
Every Postmaster or other Person inGreat Britain , who shall let Horses, Mares or Geldings for Hire (except as hereinafter mentioned) shall pay annually unto His Majesty, His Heirs and Successors, the Sum of Five Shillings for a Licence authorizing him, her or them so to do:
And that for and in respect of every Horse, Mare or Gelding let for Hire by the Mile (at the usual Rate charged for Horses travelling Post at the Place at which such Horse, Mare or Gelding shall be let for Hire), the Sum of One Penny Halfpenny for every Mile such Horse, Mare or Gelding shall be hired or used to travel or go:
And that for and in respect of every Horse, Mare or Gelding let for Hire, to go no greater Distance than Eight Miles from the Place of letting for Hire every such Horse, Mare or Gelding, One Fifth Part of the Sum charged for such letting for Hire, or the Sum of One Shilling and Nine Pence for every Horse, Mare or Gelding so let for Hire:
And that for and in respect of every Horse, Mare or Gelding let for Hire, to go no greater Distance than Eight Miles from the Place of letting for Hire every such Horse, Mare or Gelding, where such Horse, Mare or Gelding shall not bring back any Person or Persons, and shall not deviate from the usual Line of Road between the Place of letting and the Place or Distance to which every such Horse, Mare or Gelding shall be hired to travel or go, the Sum of One Shilling for every such Horse, Mare or Gelding so let for Hire as last aforesaid:
And that for and in respect of every Horse, Mare or Gelding let for Hire or used for any Period of Time less than Twenty eight successive Days, or in any other Manner than by the Mile, or to go no greater Distance than Eight Miles, in either of the Cases aforesaid One Fifth Part of the Sum charged on every such letting for Hire or using, or the Sum of Two Shillings and Sixpence for each Day not exceeding Three Days, and the Sum of One Shilling and Nine Pence for each Day exceeding Three Days and not exceeding Thirteen Days, and the Sum of One Shilling and Three Pence for each Day exceeding Thirteen Days and less than Twenty eight Days, during the Time for which every such Horse, Mare or Gelding shall be so let for Hire or used:
And that for and in respect of every Horse, Mare or Gelding let for Hire or used for Twenty eight successive Days, or for any longer Period of Time, where any such Horse, Mare or Gelding shall be returned in a less Period of Time than Twenty eight successive Days, and not to be exchanged for another Horse, Mare or Gelding in Continuation of the same Hiring, One Fifth Part of the Sum received or agreed to be received for such letting for Hire or using, for and in respect of every such Horse, Mare or Gelding, or the Sum of Two Shillings and Sixpence for each Day not exceeding Three Days, and the Sum of One Shilling and Nine Pence for each Day exceeding Three Days and not exceeding Thirteen Days, and the Sum of One Shilling and Three Pence for each Day exceeding Thirteen Days and less than Twenty one Days, during the Time every such Horse, Mare or Gelding shall have been under the Direction of the Person hiring the same, by virtue of such letting for Hire.
III On what Horses, &c. Duties are to be charged.
III. And be it further enacted, That the Duties granted by this Act shall be deemed to attach and be payable upon or in respect of every Horse, Mare or Gelding let for Hire or used as aforesaid, either as a Saddle Horse, or for drawing any Carriage or Vehicle, conveying any Person or Persons, and upon or in respect of every Horse, Mare or Gelding used for drawing any Mourning Coach or Hearse; but the said Duties shall not be deemed to attach upon or be payable in respect of any Horse, Mare or Gelding used for the Purpose of drawing any Carriage or Vehicle conveying Passengers for Hire at separate Fares, as a public Stage Coach or Carriage, and duly licensed by the Commissioners of StampsinGreat Britain ; nor shall the said Duties attach upon or be payable in respect of any Horse, Mare or Gelding used in drawing any Hackney Coach or Carriage duly licensed by the Commissioners of Hackney Coaches, where the same shall be licensed to go no greater Distance than Ten Milesfrom the Cities ofLondon or Westminster ; nor shall the said Duties be payable for or in respect of any Horse, Mare or Gelding used for drawing any Mourning Coach or Hearse, where the same shall be used to go no greater Distance than Eight Miles from Temple Bar in the City of London ; nor shall the said Dutiesbe payable for or in respect of any Horse, Mare or Gelding which shall be used for drawing any Cart or Carriage kept or usually employed for the Conveyance of Fish.
IV. And for the better and more effectually collecting and paying the said Duties hereinbefore granted, be it further enacted, Thatthe said Duties shall be under the Care and Management of the Commissioners of...
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