Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1849-1850

XXII
ASSESSED TAXES.
10
1
And so on at the same rate for any number of
such horses.
Race horses, each L.3 10
Horses let for hire without paying
post-horse duty, each 1 8 9
Horses rode by butchers in their trade,
each 18 9
"Where two only are kept, the second
at
Horses for riding, not exceeding the
height of 13 hands, each 1
Other horses sind mules 13 hands high,
each 10 6
Exemptions. — Horses used for the purposes of
hu-bandry, or by market gardeners in their
business.
Farm-horses occasionally used for drawing bur-
dens, or let for drawing, for hire or profit, if
not used for drawing any carriage chargeable
with duty.
Horse used for riding, or drawing any carriage
not chargeable with duty, by any tenant of a
farm at a rack-rent under L.500 a-year, pro-
, vided he keep only one such horse, and have
no income above L.lOO a-year from any other
source.
Horse for riding by a bailiff, shepherd, or herd,
where only one is kept.
Horse used for the purpose of riding, or of draw-
ing any carriage not chargeable with duty, by
any clergyman (including Dissenters), provided
he keep only one such horse, and have an in-
come under L.120 per annum.
Mares kept only for breeding.
Horses kept by licensed postmasters may be used
for husbandry, and for drawing fuel, manure,
corn, or fodder, free from duty.
HORSEDEALERS.
Every person exercising the business, L.12, lOs.
Exemptions. — Persons who sell only horses bred
by themselves, or kept as farming-stock at
least three months.
Servants.
Male servants in the capacity of maitre d'hotel,
house-steward, master of the horse, groom of
the chamber, valet de chambre, butler, under-
hutler, clerk of the kitchen, confectioner,
cook, house-porter, footman, running footman,
coachman, groom, postilion, stable-boy, or
helper in the stables of the master or mistress,
gardener, park-keeper, gamekeeper, huntsman,
or whipper-in.
iV..B.--L.l, 4s. is payable for every male em-
ployed as above, and not being a servant to his
employer, if the employer shall otherwise be
chargeable with the foregoing duties on servants,
or for any carriage, or (or more than one horse
kept for riding, or drawing any carriage. If the
employer be not chargeable with such other
duties, then 10s. is payable for every such
person.
All above 11 at the rate last mentioned. Bache-
lors, except Roman Catholic clergymen, pay
L.l extra for each.
Waiters in taverns, &c. each „ L.l 10
Coachmen let on job 1 5
Exemptions. — Any male servant employed in any
of the capacities mentioned above, or as
waiter or occasional servant, or as coachman
or driver let to hire, by a person residing in
the parish in which such male servant shall
have a legal settlement ; provided such servant
shall not have attained the age of 18 years
before the 25th day of May in the year for
which the assessment shall be made. Also
any male servant U!)der the age of 21, and the
son of the employer, if employed as waiter, or
occasional servant, or in any of the capacities
first above enumerated. Drivers employed by
any person licensed to let horses for hire, in
such a manner that the post-horse duty be
payable,
Windows.
,.