Towns > Edinburgh > 1867-1870 - New Edinburgh, Leith, and county (business) directory > 1867-1868

628
ASSESSED TAXES.
ASSESSED TAXES.
10 '0

Armorial Bearings.
Persons using armorial bearings,
keeping a carriage taxed at the
rate of £3, 10s ^2 12
Not keeping such carriage 13
Carriages.
Carriage with four wheels, drawn
by two or more horses or mules 3
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 ex-
ceeding thirteen hands iu
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 occasion-
ally passengers, for hire 2 6 8
Do. with less than four wheels 16 8
Exemptions. — Licensed hackney and stage
carriages. Carriages 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
iised for any other purpose, except for
conveying the owner or his family to or
from church.
Dogs kept 1866-67.— For every dog,£0 7
Maximum charge for any number
of hounds 23 2
..Do. of greyhounds 5 5
(30 Vict. c. 5.)
Exemptions. — Any dog kept wholly for the
care of sheep or cattle, if not a grey-
hound, hound, pointer, setting dog,
spaniel, lurcher, or terrier; also dogs
under six months old.
Note. — An Excise licence duty of 5s. for
each dog kept after 24th 1867 May is im-
posed by 30 Vict. c. 5, § 3. The licence
expires on 31st Dec. after being taken
out, § 6. A penalty of £5 is imposed for |
keeping a dog without a licence, § 8. The
effect of this is, that the licence must be
taken out on or before 24th May 1867,
and will expire on 31st December 1867.
Hairpowder, persons using £1 3 6
Horses.
Horses exceeding the height of
thirteen hands, for riding or
drawing carriages, each £\. 1
If used by a farmer making his
livelihood principally by hus-
bandry 10 6
Do. where more than one kept,
remainder at 21s. each.
If one only used, by a clergyman,
physician, surgeon, or apothe-
cary, bailiff, shepherd, herdsman 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-
ing any carriage 10 6
Do. 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 dairymen in their business,
and mares kept solely for breeding, and
horses not used for labour or otherwise.
Any horse used truly for the pui'pose 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-
dealers, and not otherwise used.
Persons keeping horses or mules h&na fide
for the purpose of husbandry, and occa-
sionally using them for drawing burdens,
not chargeable with the duty of 10s. 6d.
for more thantwo 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,