Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1868-1869

612
ASSESSED TAXES.
ASSESSED TAXES.
Armorial Bearings.
Persons using armorial bearings, keeping
a carriage taxed at the rate of £3, 10s.,£2 12 9
Not keeping such carriage, 13 2
Carriages.
Carriage with four wheels, drawn by
two or more horses or mules, 3 10
Do. drawn by one horse or mule, 2
Carriage with four wheels, each of less
diameter than thirty inches, and drawn
by two or more ponies or mules not
exceeding thirteen hands in height, ... 1 15
Do. drawn by one such pony or mule,... 10
Carriage with less than four wheels,
drawn by two or more horses or mules, 2
Do. drawn by one horse or mule, 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, and occasionally passengers,
for hire, 2 6 8
Do. with less than four wheels 16 8
Exemptions. — Licensed hackney and stage car-
riages ; Carriages kept for being let to hire
with a horse or horses by a person licensed
to let horses for hire ; "Waggon, 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.
Hairpowder, persons using, £13 6
Horses.
Horses exceeding the height of thirteen
hands, for riding or drawing car-
riages, each 110
H used by a farmer making his livelihood
principally by husbandry, 10 6
Do. where more than one kept, remain-
der at 21s. each.
If one only used by a clergyman, phy-
sician, surgeon, or apothecary, bailiff,
shepherd, herdsman, 10 6
H not used for riding or drawing car-
riages, but kept for trade, 10 6
Pony or mule, not exceeding thirteen
hands, for riding or drawing any car-
riage, 10 6
Pony or mule, not exceeding thirteen
hands, if not used for riding or draw-
ing any carriage, 5 3
Exemptions. — Horses used solely for the purposes
of husbandry, or by market gardeners or dairy-
men in their business, and mares kept solely
for breeding, and horses not used for labour or
otherwise.
Any horse used truly for the purpose of hus-
bandry, or of drawing any carriage not
chargeable with duty, or of carrying burdens
in the course of the owner's trade or occupa-
tion, and which may be ridden to or from the
place where the load or burden is to be taken
up or deposited, or for procuring medical assist-
ance, not chargeable as a riding-horse.
Horses used in drawing licensed stage carnages.
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-dealers,
and not otherwise used.
Persons keeping horses or mules bona fide for the
purpose of husbandry, and occasionally using
them for drawing burdens, not chargeable with
the duty of 10s. 6d. for more than two of such
horses or mules kept on any one 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.
Farmers' 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, £13 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 of £20 or upwards, occupied as a farm
house by a tenant or farm-servant, or in which
articles are exposed for sale, or licensed for the
sale of excisable liquors, a duty of 6d. per
pound ; all others, 9d.
Male Servants.
For each male servant, eighteen years or up-
wards, in the capacity of maitre d'hote], house-
steward, master of the horse, groom of the
chamber, valet de chambre, butler, under-butler,
clerk of the kitchen, confectioner, cook, house-
porter, footman, running-footman, coachman,
groom, postilion, stable-boy, or helper in the
stables of the master, gardener, park-keeper,
gamekeeper, huntsman,or whipper-in, £1 1
Under eighteen years, 10 6
Under-gardener, 10 6
Under-gamekeeper, 10 6
N.B. — The above duties are payable for every
male servant employed as above, and not being a
servant to his employer, if the employer shall
otherwise be chargeable with the foregoinsr duties
on a servant or carriage, or for more than one
horse.
Tavern waiters above eighteen years of
age, £1 1
Under eighteen, 10 6
Exemptions. — Any male servant under the age of
twenty-one, being the son or grandson of the
employer, and a member of his household.
Male servant emplo3'ed by any licensed victualler
to carry out liquor to customers, although
occasionally required to wait on guests, pro-
vided one only is kept.
Male servant employed as an ostler or helper in
the stables of any licensed innkeeper.
Male servant employed as groom or stable-boy
by any livery stable-keeper, horse-dealer, or
person licensed to let horses for hire, or to
keep and use any stage or hackney carriage;
also male servant employed by such licensed
person to drive any licensed stage or hackney
carriage, or carriage and horse let to hire for
less than twenty-eight days.
Male servant employed by stable-keeper for
taking care of and training a racehorse.