County in which the Toll Gate or Bar at which such Check Ticket shall be given is situated, the Name of such Toll Gate or Bar, the Day of the Month, the Month and Year, on which such Hiring shall commence, the Number of Horses, Mares or Geldings, the Number of Days, and the Names and Residences of the Person or Persons letting and hiring every such Horse, Mare or Gelding respectively, as the said Particulars or any of them shall be expressed in the original Certificate.

' VII. And Whereas there are many public Roads on which 'there are no Toll Gates or Bars, so that the Tickets or Certifi'cates directed to be issued by the several Postmasters and other * Persons cannot be received and filed, as directed by this Act;' Be it therefore enacted, That it shall and may be lawful to and for Commissioners the said Commissioners of Stamps to erect Bars and Gates across of Stamps may any public Road, for the Receipt of the Tickets and Certificates erect Gates. directed to be issued in pursuance of this Act, and to place a proper Person or Persons thereat, who shall have the same Power and Authority to collect and receive such Tickets or Certificates, and shall be authorized to demand the Money from the Traveller or Travellers, for not producing and showing such Ticket or Tickets, Certificate or Certificates, in like Manner as the Keepers of any Toll Gates or Bars are authorized by this Act to collect, demand and receive the same, and such Person or Persons shall be liable and subject to the same Penalties for any Thing done contrary to this Act, as the Keepers of Toll Gates or Bars are subject and liable.

masters, which

VIII. And be it further enacted, That the said Commissioners, Commissioners at the Time of issuing any such Licence as aforesaid, shall of Stamps to deliver, or cause to be delivered to every Postmaster, or other deliver AcPerson to whom such Licence shall be granted as aforesaid, counts to Postprinted or written Papers, intituled "Stamp Office Weekly Ac- are to contain counts," which shall be adapted for the Insertion of the following the PartiParticulars relating to the Horses, Mares or Geldings which may culars herein be let for Hire, videlicet, the Day of the Month, the Month and mentioned. the Year, of such letting for Hire, the Names of the Towns or Places from which and to which, or from which and to which and back again, according as the Hiring may be, the Number of every Carriage required by this Act to be numbered, the Christian and Surname of every Postillion or Driver employed, the Amount of the Sum charged for or in respect of every letting for Hire, the Number of Horses, Mares or Geldings let for Hire, the Number of Days, and the Number of Miles for which such Horses, Mares or Geldings shall be let for Hire, and the Amount of the Duty payable for and in respect of every such letting for Hire, as the Case may be or shall require, according to the following or such other Form as the said Commissioners shall judge convenient for keeping such Account:

STAMP

4 GEO. IV.

G g

No licensed
Postmaster to

keep more than
One House by

virtue of One Licence.

Penalty 201.

Licensed Postmasters to have a Sign in Front

of House.

Penalty 51. Carriages kept to be let with Horses to be

IX. And be it further enacted, That no Postmaster or other Person whomsoever, licensed or to be licensed by Authority of this Act, shall by virtue of One Licence keep more than One Inn, House or other Place for letting Horses for Hire, but that for each and every Inn, House or other Place which any Postmaster or other Person shall keep for the Purpose of letting Horses for Hire as aforesaid, a separate and distinct Licence shall be taken out and paid for by such Postmaster or other Person, upon pain to forfeit for every Inn, House or Place, so kept by him, her or them, at which any Horse, Mare or Gelding shall be left for Hire, and not named or described in any Licence granted or to be granted to him, her or them as aforesaid, the Sum of Twenty Pounds.

X. And be it further enacted, That every Postmaster or other Person so licensed to let Horses for Hire, as hereinbefore mentioned, shall cause the Words "Licensed to let Horses for Hire" to be painted or written in legible Characters, either on a Sign hung out from or fixed upon some visible Place in the Front of his, her or their House, Stables or Outoffices, at the respective Places at which he, she or they may be licensed to let Horses for Hire as aforesaid, to denote that such Postmaster or other Person is a Letter of Horses for Hire; and that if any Postmaster or other Person, so licensed as aforesaid, shall presume to let out for Hire any Horse, Mare or Gelding, as hereinbefore mentioned, without hanging out or fixing such Sign as aforesaid, every such Postmaster or other Person so offending shall, for every such Offence, forfeit and pay the Sum of Five Pounds.

XI. And be it further enacted, That where any Person or Persons who shall be licensed to let Horses for Hire in the Manner aforesaid shall keep any Carriage or Carriages, to be furnished at numbered, and the same Time with any Horse or Horses by him, her or them the Name painted thereon. let for Hire by the Mile as aforesaid (except Hearses and Mourning Coaches), he, she or they shall, before such Carriage or Carriages shall be so furnished or used, cause the same to be numbered with different Numbers, beginning with Number One

and

and proceeding upwards progressively to the highest Number of Carriages which he, she or they shall so keep, and shall also mark or paint, or cause to be marked or painted, in One or more straight Line or Lines on the Outside Pannel of each Door of every such Carriage which shall have a Door thereto, and on some conspicuous Part of each of the Outsides of every such Carriage which shall not have a Door thereto, his, her or their Christian and Surname, and the Name of the City, Town or Place where he, she or they shall keep such Carriage or Carriages, in large and legible Characters, and Figures of Black or White, whichever shall most differ from the Colour of the Figures whereon the same shall be marked or painted, each Letter to be at least One Inch in Length, and each Figure at least One Inch and an Half in Length, and both Letters and Figures to be of a proper Breadth in Proportion to the Length thereof respectively, and shall continue the same on every such Carriage as long as such Carriage shall be kept for the Purpose aforesaid, varying the Numbers on such Carriage from time to time as Occasion shall require, so as to make the same correspond with the actual Number of such Carriages which he, she or they shall then keep; and if any Person or Persons so licensed as aforesaid shall neglect or omit to number, mark or paint any such Carriage in Manner aforesaid, or shall mark or paint, or cause to be marked or painted thereon, any false or fictitious Name or Place of Residence, or any higher Number than the greatest Number of such Carriages which he, she or they shall then keep, or shall keep Two or more such Carriages with the same Number marked or painted thereon, or shall continue any Number upon any such Carriage after he, she or they shall cease to keep any Number of such Carriages corresponding therewith, he, she or they shall, for every such Offence, forfeit and pay the Sum of Ten Pounds.

Penalty 101.

Persons on re

ceiving first Security by Licence to give Bond, conditioned to account for the Stamp Office otherwise as herein mentioned.

Tickets, and

XII. And be it further enacted, That every Postmaster or other Person so licensed to let Horses for Hire as aforesaid shall at the Time of receiving his, her or their first Licence, give Security by Bond to His Majesty, His Heirs and Successors, in the Sum of Fifty Pounds, with a Condition that he, she or they will, whenever thereunto required, redeliver, or cause to be redelivered, all and every the Stamp Office Tickets which he, she or they may have received, and that may remain unaccounted for by him, her or them, or that he, she or they will pay the Value of such Tickets, to be ascertained as hereinmentioned; and that he, she or they will also deliver to the Person or Persons properly authorized by the said Commissioners of Stamps, the Stamp Office Weekly Accounts so delivered to such Postmaster or other Person, faithfully made out and signed as hereinafter directed, and make Payment of all such Sum and Sums of Money as shall be due and payable to His Majesty in pursuance of and according to the true Intent and Meaning of this Act; and also that he, she and they shall and will truly and faithfully observe and perform all the Directions, Matters and Things herein contained, on his, her or their Behalf to be observed and performed: Provided always, that every Postmaster or other Person so licensed Security to be to let Horses for Hire as aforesaid is hereby required to renew from from time to time to time such Security by Bond to His Majesty, conditioned time renewed.

Gg 2

Proceedings upon Breach of Condition.

Collector to transmit Bonds, and an Account of Persons licensed, every Three Months,

to Commissioners of Stamps.

Penalty 1001.

Stamp Duty on
Appointments

of Collectors.

as aforesaid, at the Expiration of Three Years from the Date of the first, or if more than One Bond shall have been given, at the Expiration of Three Years from the Date of the last preceding Bond, by another Bond conditioned as aforesaid; and in case of the Non-performance or Breach of any such Condition, or any Part thereof, it shall and may be lawful for the said Commissioners, or the Persons so appointed by them, to cause each and every such Bond to be prosecuted according to Law, and in case of Judgment against the Defendant, the said Commissioners may, if they shall think fit, refuse to grant to such Person against whom such Judgment shall be obtained any Licence to let Horses for Hire as aforesaid in future.

XIII. And be it further enacted, That every Person appointed a Collector under this Act shall, at or before the Expiration of every Three Months, transmit and send to the said Commissioners of Stamps every Bond given as a Security to His Majesty, as aforesaid, which may have been taken from any Postmaster or other Person, conditioned as hereinbefore set forth, and shall also make out and deliver within the Time aforesaid, an Account or List in writing of the Licences granted by him, as such Collector as aforesaid, to any Person or Persons to let Horses, Mares or Geldings for Hire as aforesaid, which List or Account shall specify the Christian and Surname of the Person or Persons licensed, the Place of Residence, the Names of the Inn (if any) and the Date of every such Licence; and if any such Collector shall neglect or refuse to transmit and send every such Bond, Account or List as aforesaid, he shall for every such Neglect or Refusal forfeit and pay the Sum of One hundred Pounds.

XIV. And be it further enacted, That no Deputation or Commission to be hereafter granted pursuant to this Act, appointing any Person to be a Collector of the said Duties on Horses let for Hire in the Manner aforesaid, shall be charged or chargeable with any higher Stamp Duty than One Pound and Fifteen Shillings; and that no Bond by this Act required to be given by any masters' Bonds. Postmaster or other Person letting Horses for Hire as aforesaid shall be charged or chargeable with any higher Stamp Duty than Ten Shillings.

On Post

Persons letting
Horses charge-
Duty received

able whether

or not.

Postmasters, &c. receiving

Hire of Horse liable to Duty.

XV. And be it further enacted, That every Postmaster or other Person letting any Horse, Mare or Gelding for Hire shall be chargeable with and made liable for the Payment of the Duty by this Act imposed in respect of every such letting for Hire, whether the Person letting such Horse, Mare or Gelding for Hire shall have received such Duty or not; and that every Postmaster or other Person who shall receive the Hire for any Horse, Mare or Gelding, shall be considered as the Person to whom the Duties hereinbefore granted shall be paid, and shall be chargeable with and accountable for the same, as if such Postmaster or other Person was the actual Proprietor of such Horses, Mares or Geldings, although the same may belong to and be the Property of some other licensed Postmaster or other Person; and that where any Postmaster or other Person so licensed as aforesaid, at whose Inn, House or other Place any Person or Persons furnish Horses shall apply to change Horses, if he, she or they cannot furnish Horses to convey such Person or Persons on his, her or their

Postmasters,

&c. unable to

to give a new Ticket.

Journey,

Journey, when applied to for that Purpose, such Postmaster or other Person shall, and he or she is hereby directed to issue, to any Person requiring the same, a fresh Ticket properly filled up, and to receive the Duty due thereon, and to charge himself or herself therewith in the same Manner as if such Horses had been hired from such Postmaster or other Person.

Persons not licensed to be

accountable for Duties same as

licensed Per

sons,

Account to be delivered on a Week's Notice from Collector, verified on Oath

as to certain Particulars.

XVI. And be it further enacted, That if any Person or Persons, not being licensed to let Horses for Hire as aforesaid, shall, after the said Thirty first Day of January One thousand eight hundred and twenty four, let for Hire any Horse, Mare or Gelding, Horses, Mares or Geldings as aforesaid, he, she or they shall be chargeable with and accountable for the Duty or Duties hereby made payable for and in respect of every Horse, Mare or Gelding which shall be so let for Hire, in such and the same Manner as if he, she or they had obtained such Licence as aforesaid, and had received such Duty or Duties of and from the Person or Persons hiring such Horse, Mare or Gelding as aforesaid; and shall from time to time, upon a Week's Notice in Writing for that Purpose given by any Collector of the said Duties for the County, District or Place where he, she or they shall so let any Horse, Mare or Gelding for Hire as aforesaid, deliver to such Collector, whenever by him requested, after the Expiration of such Notice, a true Account in Writing, signed by him, her or them, of every such Horse, Mare or Gelding, which he, she or they shall have let for Hire in the Manner aforesaid, and shall not then have already accounted for, and of the Mode and Manner in which every such Horse, Mare or Gelding shall have been let for Hire, and of the Duty or Duties payable in respect thereof, in such and the same Manner as is hereby required to be done by Persons licensed to let Horses for Hire as aforesaid, and shall also verify such Account by Oath or Affirmation (to be administered by such Collector,) in like Manner as licensed Persons are hereby required to do, and shall thereupon pay to such Collector the Amount of such Duty or Duties; and in case of any Refusal or Neglect so to do, then he, she or they shall forfeit and pay the Sum of Twenty Pounds for every Default in not delivering such Account, verified as aforesaid, and double the Amount of the Duty or Duties which he, she or they shall be then chargeable with: Provided always, that where any such Indemnification Notice shall have been given and Request made for the Delivery on accounting of such Account as aforesaid, then upon the Delivery of such for Duties, and ́ Account, and Payment of the Duty due thereon, in pursuance of Licence. such Notice and Request, and upon taking out such Licence or Licences as ought to have been taken out by him, her or them, previously thereto, the Person or Persons so delivering such Account shall be indemnified and discharged from any Penalty or Penalties which he, she or they may be then liable to, in consequence of having let for Hire any Horse, Mare or Gelding, Horses, Mares or Geldings, in the Manner mentioned in such Account, without having obtained such Licence as aforesaid. XVII. And be it further enacted, That no Person hiring any Horse, Mare or Gelding, shall be compelled to pay for a greater Number of Miles, for the Hire of such Horse, Mare or Gelding, Horses, Mares or Geldings, than shall be expressed upon the Ticket by this Act directed to be delivered to such Person; and if Gg 3

any

Penalty 201. and double

Amount of
Duties.

on taking out

Persons not to

pay for more pressed in

Miles than ex

Ticket.