Customs and Inland Revenue Act, 1888

Part II.

Excise.

Alteration of duties on carriages.

32 & 33 Vict. c. 14.

4.(1) . . . . There shall be granted, charged, and paid in Great Britain the following duties of excise, that is to say:—

For every carriage as herein-after defined—

£

s.

d.

If such carriage shall have four or more wheels, and shall be drawn, or be adapted or fitted to be drawn, by two or more horses or mules, or shall be drawn or propelled by mechanical power - - -

2

2

0

If such carriage shall have four or more wheels, and shall be drawn or be adapted or fitted to be drawn by one horse or mule only - - - -

1

1

0

If such carriage shall have less than four wheels - - - - -

0

15

0

For every hackney carriage as herein-after defined - - - -

0

15

0

and such duties shall be paid annually upon licences to be taken out under the provisions of the Revenue Act, 1869, as amended by any enactment; and in the construction of that Act as applicable to a licence for a carriage or hackney carriage under this Act, the term “carriage,” as therein used, shall embrace a “hackney carriage” as well as a “carriage” as herein defined.

(2) Where a person commences to keep or use a carriage or a hackney carriage on or after the first day of October in any year, he shall, upon delivering a declaration in writing signed by him to that effect, be entitled to take out a licence for such carriage or hackney carriage upon payment of one-half of the amount of the duty which would otherwise be payable in respect thereof.

(3) In the construction of this section, each of the following terms has the meaning hereby assigned to it:

Carriage” means and includes any carriage (except a hackney carriage) drawn by a horse or mule, or horses or mules, or drawn or propelled upon a road or tramway, or elsewhere than upon a railway by steam or electricity or any other mechanical power, but shall not include a waggon, cart, or other such vehicle, which is constructed or adapted for use, and is used, solely for the conveyance of any goods or burden in the course of trade or husbandry, and whereon the Christian name and surname, and place of abode, or place of business of the person, or the name or style and principal or only place of business of the company or firm, keeping the same, shall be visibly and legibly painted in letters of not less than one inch in length.

Hackney carriage” means any carriage standing or plying for hire, and includes any carriage let for hire by a coachmaker or other person whose trade or business it is to sell carriages or to let carriages for hire, provided that such carriage is not let for a period amounting to three months or more.