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next, the duties laid by the act, intitled, “ An Forner
duties to act laying duties upon carriages for the con- cea veyance of persons,” shall cease, and shall others laid
in lieu of not thenceforth be collected; but in lieu ih thereof, there shall be levied, collected and paid, the following yearly rates and duties upon all carriages for the conveyance of persons, which shall be kept by, or for any perfon, for his or her own use, or to be let out for hire, or for the conveyance of passengers, to wit: For and upon every coach, whether driven with a box, or by postilion, the yearly fum of fifteen dollars : For and upon every chariot, poft-chariot and post-chaise, the yearly sum of twelve dollars : For and upon every phæton for the conveyance of one or : more persons, with or without a top; and for and upon every coachee, or other carriage, having pannel-work, with blinds, glaffes or curtains in the upper division of the sides, front or back thereof, the yearly sum of nine dollars : For and upon every four-wheel carriage, having framed posts and tops, and hanging on steel fprings, (whether drawn by one or more horses) the yearly sum of fix dollars : For and upon every four-wheel top. carriage, hanging upon wooden or iron springs or jacks, (whether drawn by one or more horses); and upon every curricle, chaile, chair, fulkey, or other two-wheel top-carriage, and upon every two-wheel carriage, hanging or resting upon steel or iron fprings, the yearly sum of three dollars ; and for and upon every other two-wheel carriage, the yearly sum of two dollars : And upon every four-wheel carriage; having framed posts and tops, and resting upon wooden spars, the yearly sum of two dollars : Provided always,
that nothing herein contained shall be con. strued to charge with a duty, any carriage usually and chiefly employed in husbandry, or for the transportation or carrying of goods, wares, merchandize, produce or commo
dities. All car Sec. 2. And be it further enacted, That the riages for duties aforesaid shall be levied and collected the conveyance of upon all carriages usually and chiefly em.
ployed for the conveyance of persons, by be taxed,
whatever name or description the fame have bee, or shall hereafter be known and called. And in cases of doubt, any carriage shall be
deemed to belong to that class, to which the Carriages
fame shall bear the greatest resemblance to be of doubt. determined in manner herein-after provided) ful class.
and shall be subject to duty accordingly.
· Sec. 3. And be it further enacted, That the These du. duties aforesaid shall be levied, collected, rebe colice
oceived and accounted for, by and under the ied, &c. immediate direction of the supervisors and in
spectors of the revenue, and other officers of inspection ; subject to the superintendance, controul and direction of the department of the Treasury, according to the authorities and duties of the respective officers thereof.
Sec. 4. And be it further enacted, That every person having or keeping a carriage or
čarriages, upon which, a duty or duties shall Intry to le madē be payable, according to this act, shall, year. every year. ly and in every year, in the month of Sep
tember, or within sixty days previous thereto, make and subscribe a true and exact entry of each and every such carriage; therein specifying, distinctly, each carriage owned or kept by hiin or her, for his or her use, or for hire, with the description and denomination thereof,
and the rate of duty to which each and every such carriage is liable ; which entry fhall be lodged with the officer of inspection for the district, in which such owner or person liable for the payment of such duty shall reside: And that it shall be the duty of the officers of inspection, to attend, with- Duty of the in the month of September in each year, officers of
inspections at one or more of the most public and convenient places, in each county within their respective districts, and to give public notice, at least one month previous to such day, of the time and place of such attendance, and to receive such entry made in the manner before directed, at such place, or at any other, where he may happen to be within the said month of September; and on tender and payment being made of the duty or duties therein mentioned, to grant a certificate for each and every carriage mentioned in such Certificate entry ; therein specifying the name of the code grat owner, the description and denomination of the carriage, and the sum paid, with the time when, and the period for which, such duty shall be so paid : And the forms of the certificates to be so granted shall be prescribed by the Treasury department ; and such certificates, or the acknowledgments of the officer of inspection, by a credit in his public accounts, shall be the only evidence, to be ex- . hibited and admitted, that any duty imposed by this act has been discharged : Provided nevertheless, that no certificate shall be deemed of validity, any longer, than while the car
Change of riage, for which the said certificate was gran- ones this ted, is owned by the person mentioned in such certificate, unless such certificate shall be pro. duced to the officer of inspection, by whom Vol. III.
it was granted ; and an entry shall be thereon made, specifying the name of the then own. er of such carriage, and the time when he or she became pofseffed of the fame.
Sec. 5. And be it further enacted, That any Proviñon and all persons, who shall commence the hav. for perfons ing or keeping of any carriage, subject to du. beginning wo keep a ties, after the month of September, and be. carriage fore the month of September, in the next after the month of succeeding year, shall and may, at any time September. during the month, in which they shall so
commence the having or keeping of such carriage, make like entry, in manner before prescribed ; and on payment of such proportion of the duties laid by this act, on such carriage, as the time, at which he shall commence the keeping of such carriage, to the end of the month of September, then next ensuing, shall bear to the whole year, shall be entitled to, and may demand like certifi. cates, subject, nevertheless, to the conditions before and hereinafter provided.
Sec. 6. And be it further enacted, That the When du, duties payable by this act shall, in respect to ties shall be deemed to any and all persons, who shall have, or keep
carriages, during the month of September, be deemed to commence, and shall be computed from the last day of the said month : And in respect to persons, who shall commence the having or keeping of carriages, after the said month of September, the said duties shall be deemed to commence, and shall be computed, from the last day of the month, in which they shall fo begin to have or keep such carriages; conformably to which, the certificates before, and hereinaf. ter mentioned, hail be issued and granted.