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Livery stable keepers and other persons to keep books of account containing certain particulars.
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29.[1]
Every livery stable keeper shall from time to time enter in a book an account of every carriage, . . . standing at livery or otherwise on his premises, with the christian name and surname and place of abode of the person to whom such carriage, . . . shall belong. And every person who shall furnish any servant on hire, or let any carriage, . . . for hire to be kept away from his premises, shall from time to time enter in a book an account of every such servant, carriage, [horse, or mule], with the name of such servant, the number of wheels of such carriage, and the name and address of the person hiring such servant, carriage, [horse, or mule]; and all such books shall at all reasonable times in the daytime be open to the inspection of any officer of inland revenue, who shall have power to make any extract therefrom; and any person who shall neglect or refuse to do any act or thing required to be done by this section, or who shall prevent or obstruct any officer of inland revenue in the exercise of any duty or power imposed upon or vested in him by this section shall forfeit the penalty of twenty pounds.
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