Page:Mrs Beeton's Book of Household Management.djvu/2179

Duties Payable,

		£	s.	d.
Armorial bearings. If to include use on a carriage or motor[1]		2	2	0
If not to include such use		1	1	0
"Armorial bearings" means any armorial bearing, crest or ensign, by whatever name called, and whether registered in the College of Arms or not. Any person who keeps a carriage, whether owned or hired by him, will be deemed to wear and use any armorial bearings thereon.
Male servants (including a person employed to drive a motor car)	each	0	15	0
Dogs	each	0	7	6
No licence is required for a dog under six months old. The penalty for keeping a dog without a licence is ₤5; and every person in whose charge or possession, or in whose house or premises a dog is found or seen, will be deemed to be the person who keeps it, unless the contrary be proved. If a person who has taken out a licence does not produce it for inspection by any excise officer or police-constable, within a reasonable time after request, he will be liable to a penalty of £5.
Carriages (other than hackney carriages)—
(a) With four or more wheels—		£	s.	d.
To be drawn, or adapted or fitted to be drawn, by two or more horses or mules		2	2	0
Ditto—if not used before the 1st of October		1	1	0
To be drawn, or adapted or fitted to be drawn, by one horse or mule only		1	1	0
Ditto—if not used before the 1st of October		0	10	6
(b) With less than four wheels—
To be drawn by horse or mule power, or drawn or propelled by mechanical power		0	15	0
Ditto—if not used before the 1st October		0	7	6
For definition of "carriage," and general provisions with regard to them see below.
Motors, if within the definition of a "carriage,"—as to which, see following page,—are liable to the duty payable on carriages, and to an additional duty of £3 3s., where the weight, unladen, exceeds 2 tons, but is under 3 tons, or to a duty of £2 2s., where such weight exceeds 1 ton, but does not exceed 2 tons.
The total duty payable is, therefore, as follows:[2]—
(a) Motors with four or more wheels—		£	s.	d.
Where weight, unladen, exceeds 2 tons but is under 3 tons		5	5	0
Ditto—if not used before 1st October		4	4	0
Where weight, unladen, exceeds 1 ton, but does not exceed 2 tons		4	4	0
Ditto—if not used before 1st October		3	3	0
Where the weight, unladen, does not exceed 1 ton (or amounts to 3 tons and upwards)		2	2	0
Ditto—if not used before 1st October		1	1	0
(b) Motor bicycles and motor tricycles[3].		0	15	0
Ditto—if not used before 1st October		0	7	6
In calculating the weight of a vehicle unladen, the weight of any water, fuel, or accumulators used for the purpose of propulsion is not to be included.

General Provisions with regard to Carriages and Motors.

Where carriages or motors are kept at more places than one, the several places should be specified in the return.

1. Other than a public stage or hackney carriage.
2. Motors are further required to be registered, and in respect to such registration also a fee is payable.
3. That such are included in the term "carriage," see following page