Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1860-1861

48
ASSESSED TAXES.
wheels, drawn by two or more
horses or mvdes 2
Do. drawn by one horse or mule. . .0 15
Do. drawn by one pony or mule
not exceeding thirteen hands
in height 10
Carriages kept solely for being let
to hire, one-half the above
duties respectively.
Carriage with four wheels, used
by a common carrier for the
carriage of goods 2 6 8
Do. with less than four wheels... 16 8
Exemptions. — Licensed hackney and stage
carriages. Carriage kept for being let
to hire with a horse or horses by a per-
son licensed to let horses for hire. Wag-
gon, van, or cart used solely in trade or
husbandry, on which the name, surname,
and place of abode of the owner is legibly
painted, and which on no occasion is
used for any other purpose, except for
conveying the owner or his family to
or from church
Dogs.— For every dog £0 12
Maximum charge for any number
of hounds 39 12
Do. of greyhounds 9
Exemptions. — Any dog kept wholly for the
care of sheep or cattle, if not a grey-
hound, hound, pointer, setting dog,
spaniel, Im-cher, or terrier ; also dogs
under six months old.
Game Certificates.
Upon every person who shall use any dog
gun, net, or other engine, for the pur-
pose of taking or killing any game what-
ever, or shall take or kill, or assist in so
doing, any game by virtue of any ap-
pointment duly registered as gamekeeper
in the Sheriff-Clerk's books of the county
where the lands are situate :
If such person shall be servant to £ s, d.
any person charged with duty
in respect of such servant 17 6
And if such person shall not be a
servant as above 4 10
For every other person using any
dog or killing game, &c 4 10
Any person giving at present a right to
kill hares in Scotland, may do so himself,
or by any person permitted by writing
under his hand, upon his own land,
without payment of the annual duty for
a Game Certificate.
Hairpowder, persons using ^1 3 6
Horses.
Horses exceeding the height of
thirteen hands, for riding or
drawing carriages, each 110
If used by a farmer making his
livelihood principally by hus-
bandry 10 6
Do. where more than one kept at
10s. 6d., remainder at 21s. each.
If one only used, by a bailiff,
shepherd, herdsman, clergy-
man, physician, surgeon, or
apothecary 10 6
If not used for riding or drawing
carriages, but kept for trade... 10 6
Pony or mule, not exceeding thir-
teen hands, for riding or draw- i
ing any carriage 10 6 I
Do. if not used for riding or draw- '
ing any carriage 6 3
Exemptions. — Horses used solely for the
purposes of husbandry or by market- j
gardeners or dairymen in their business, '
and mares kept solely for breeding.
Any horse used truly for the purpose of
husbandry, or of drawing any carriage
not chargeable with duty, or of carrying
burdens in the course of the owner^s
trade or occupation, and which may be
ridden to or from the place where the
load or burden is to be taken up or de-
posited, or for procuring medical assist-
ance, not chargeable as a riding-horse.
Horses used in drawing licensed stage
carriages.
Horses kept solely to be let for hire by
licensed persons.
Horses kept solely for drawing licensed
hackney carriages. ,
Horses kept for sale by assessed horse- J
dealers, and not otherwise used. i
Persons keeping horses or mules bond fide
for the purpose of husbandry, and occa-
sionally using them for drawing burdens,
not chargeable with the duty of 10s. 6d.
for more than two of such horses or mules
kept on anyone farm or any one parish or
place, provided such horses or mules are
not employed in any purpose of trade, or
in drawing for hire, or in drawing any
carriage chargeable with duty.
Farm-horses or mules occasionally used for
drawing burdens, or let for drawing, for
hire or profit, if not used for drawing
any carriage chargeable with duty.
Horse-dealers. — Every person exercising
the business £\Z 15
Exemptions. — Persons who sell only horses
bred by themselves, or kept as farming-
stock at least three months.
House Duty.
On each inhabited dwelling-house of the
annual value ^20 or upwards, occupied
as a farm house by a tenant or farm-ser-
vant, or in which articles are exposed for
sale, a duty of 6d. per pound ; all others,
— 9d.
Male Servants.
For each male servant, eighteen years or
upwards, in the capacity of maltre d'hotel,
house-steward, master of the horse, groom