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Duties on Post Horses, etc. Act 1785
(25 Geo 3 c.51)

An Act for repealing the Duties on Licences taken out by Persons letting Horses for the Purpose of travelling Post, and on Horses let to Hire for travelling Post, and by Time, and on Stage Coaches; and for granting other Duties in lieu thereof; and also additional Duties on Horses let to Hire for Travelling Post, and by Time.

WHEREAS by an Act, made in the twentieth Year of the Reign of his present Majesty (intituled, An Act for repealing an Act, made in the nineteenth Year of the Reign of his present Majesty, intituled, 'An Act for granting to his Majesty certain Duties on Licences to be taken out by all Persons letting Horses to Hire, for travelling in the Manner therein mentioned; and certain Duties on all Horses let to Hire for the Purposes of travelling Post, and by Time; and upon certain Carriages therein mentioned;' and for granting other Duties in lieu thereof); it was enacted, That, from and after the first Day of August one thousand seven hundred and eighty, there should be raised, levied, collected, and paid, throughout the Kingdom of Great Britain, unto and for the Use of his Majesty, his Heirs and Successors, the several Rates and Duties following; (that is to say,) That every Postmaster, Innkeeper, or other Person in Great Britain, who should let to Hire any Horse for the Purpose of travelling Post by the Mile, or from Stage to Stage, or being a Person usually letting Horses to Hire, should let to Hire for a Day, or any less Period of Time, any Horse for drawing any Coach or other Carriage, used in travelling Post or otherwise, for or in respect whereof any Rate or Duty under the Management of the Commissioners of Excise for the Time being, then was made payable by any Statute then in force, should yield and pay annually unto his Majesty, his Heirs and Successors, the Sum of five Shillings for a Licence for that Purpose; that for and in respect of every Horse hired by the Mile or Stage, to be used in travelling Post in Great Britain, there should be charged a Duty of one Penny for every Mile such Horse should be hired to travel Post; and that for and in respect of every Horse hired for a Day, or any less Period of Time, for drawing on a Post or other publick Road, any Coach or other Carriage, used in travelling Post, or otherwise, in respect whereof any Duty under the Management of the Commissioners of Excise for the Time being, then was made payable by any Statute then in force, there should be charged, if the Distance should be then ascertained, the Sum of one Penny per Mile; and if the Distance should not then be ascertained, there should be charged the Sum of one Shilling and six Pence for and in respect of each Horse so hired; such Duty to be paid by the Person or Persons by whom such Horse should be so hired: That every Person who should keep any Coach or other Carriage, by what Name soever the same then was called, to be employed as a publick Stage Coach or Carriage, for the Purpose of conveying Passengers for Hire to and from different Places in the Kingdom of Great Britain, should yield and pay annually unto his Majesty, his Heirs and Successors, the Sum of five Shillings for a Licence for that Purpose; and that every Coach or other Carriage, by what Name soever called or known, to be employed as publick Stage Coaches, for the Purpose of conveying Passengers for Hire to and from different Places in the Kingdom of Great Britain, should be, and the same were thereby charged with a Duty of one Halfpenny for every Mile such Carriage should travel, to be paid by the Owner or Owners thereof respectively: And whereas, by an Act made in the twenty-third Year of the Reign of his present Majesty (intituled, An Act for granting to his Majesty on additional Duty upon Stage Coaches, and other Carriages therein mentioned) it was enacted, From and after the first Day of August one thousand seven hundred and eighty-three, there should be raised, levied, collected, and paid, throughout the Kingdom of Great Britain, unto and for the Use of his Majesty, his Heirs and Successors, upon every Coach or other Machine, to be employed as a publick Stage Coach or Carriage, for the Purpose of conveying Passengers for Hire to and from one Place to another in the Kingdom of Great Britain, an additional Duty of one Halfpenny for every such Carriages should travel, to be paid by the Owners thereof: And whereas the Payment of the said Rates and Duties have been greatly evaded; we, your Majesty's most dutiful and loyal Subjects, the Commons of Great Britain, in Parliament assembled, do therefore think that it will be for the Advantage of the Publick to repeal the present Rates and Duties, and to grant unto your Majesty other Rates and Duties in lieu thereof, and also additional Duties on Horses let to Hire for the Purpose of travelling Post, and by Time; and do most humbly beseech your Majesty that it may be enacted; and be it enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons in this present Parliament assembled, and by the Authority of the same, That, from and after the first Day of August one thousand seven hundred and eighty-five, the Rates and Duties granted by an Act, made in the twentieth Year of the Reign of his present Majesty (intituled, An Act for repealing an Act, made in the nineteenth Year of the Reign of his present Majesty, intituled, 'An Act for granting to his Majesty certain Duties on Licences, to be taken out by all Persons letting Horse to Hire, for travelling in the Manner therein mentioned; and certain Duties on all Horses let to Hire for the Purposes of travelling Post, and by Time; and upon certain Carriages therein mentioned;' and for granting other Duties in lieu thereof); and also the additional Rate and Duty granted by an Act, made in the twenty-third Year of the Reign of his present Majesty (intituled, An Act for granting to his Majesty an additional Duty upon Stage Coaches, and other Carriages therein mentioned), shall cease, determine, and be no longer paid and payable; except only such Monies as shall have been received, or shall be payable by the several Postmasters, Innkeepers, and other Persons, for and on Account of the said Rates and Duties, at any Time on or before the said first Day of August, and which be unaccounted for and unpaid by them to the several Collectors appointed by virtue of the Acts to receive the same.

II. Provided always, and it is hereby enacted and declared, That the several Bonds, given in pursuance of the said Acts, or either of them, shall continue and be of full Force and Effect, with respect to all Duties due and owing by virtue of the said recited Acts, and also with respect to the several Duties by this Act granted, and all Matters and Things therein contained.

III. And it is hereby further enacted and declared, That the several Licences granted in pursuance of the said Acts, shall continue in full Force and Effect, for and during the Periods for which the same have been respectively granted; and that the several Appointments made by the Commissioners of Stamps to the several Persons appointed Collectors of the said Duties, shall remain and continue in full Force, until revoked by the said Commissioners.

IV. And be it further enacted by the Authority aforesaid, That, from and after the said first Day of August one thousand seven hundred and eighty-five, there shall be raised, levied, collected, and paid, throughout the Kingdom of Great Britain, unto and for the Use of his Majesty, his Heirs and Successors, the several Rates and Duties following; (that is to say,)

That every Postmaster, Innkeeper, or other Person in Great Britain, who shall let to Hire any Horse for the Purpose of travelling Post by the Mile, or from Stage to Stage, or being a Person usually letting Horses to Hire, shall let to Hire for a Day, or any less Period of Time, any Horse for drawing any Coach or other Carriage used in travelling Post, or otherwise, by whatsoever Name such Carriages now are or hereafter may be called or known, for or in respect whereof any Rates or Duties, now or heretofore under the Management of the Commissioners of Excise, are or have been made payable by any Statute or Statutes now in force, shall yield and pay annually unto his Majesty, his Heirs and Successors, the Sum of five Shillings for a Licence for that Purpose:

That for and in respect of every Horse hired by the Mile or Stage, to be used in travelling Post in Great Britain, there shall be charged a Duty of one Penny Halfpenny for every Mile such Horse shall be hired to travel Post:

And that for and in respect of every Horse hired for a Day, or any less Period of Time, for drawing on any publick Road any Coach or other Carriage used in travelling Post, or otherwise, by whatsoever Name such Carriages now are or hereafter may be called or known, for or in respect whereof any Rates or Duties, now or heretofore under the Management of the Commissioners of Excise, are or have been made payable by any Statute or Statutes now in force, there shall be charged, if the Distance shall be then ascertained, the Sum of one Penny Halfpenny per Mile; and if the Distance shall not then be ascertained, there shall be charged the Sum of one Shilling and nine Pence for and in respect of each Horse so hired; such Duty to be paid by the Person or Persons by whom such Horse shall be so hired:

That every Person who shall keep any Coach, Berlin, Landau, Chariot, Calash, Chaise-marine, Chaise, Diligence, or other Carriage with four Wheels, or any Calash, Chaise, Chair, or other Carriage with two Wheels, by what Name soever the same now is or hereafter shall be called or known, to be employed as publick Stage Coaches or Carriages, for the Purpose of conveying Passengers for Hire to and from different Places in the Kingdom of Great Britain, shall yield and pay annually unto his Majesty, his Heirs and Successors, the Sum of five Shillings for a Licence for that Purpose.

And that every Coach, Berlin, Landau, Chariot, Calash, Chaise-marine, Chaise, Diligence, or other Carriage with four Wheels, or any Calash, Chaise, Chair, or other Carriage with two Wheels, by what Name soever the same now is or hereafter shall be called or known, to be employed as publick Stage Coaches or Carriages, for the Purpose of conveying Passengers for Hire, to and from different Places in the Kingdom of Great Britain, shall be, and the same is hereby charged with a Duty of one Penny for every Mile such Carriage or Carriages as aforesaid shall travel, to be paid by the owner or Owners thereof respectively.

V. And, for the better and more effectual raising, levying, collecting, and paying the said Rates and Duties herein before granted, the same shall be under the Government, Care, and Management of the Commissioners for the Time being appointed to manage the Duties payable to his Majesty, his Heirs and Successors, and charged on stamped Vellum, Parchment, and Paper; who, or the major Part of them, are hereby required and impowered to appoint and employ such Officers under them for that Purpose, and to allow such Salaries and incidental Charges as shall be necessary, and to provide and use such Marks or Stamps as they shall think fit; and to repair, renew, or alter the same from Time to Time as there shall be Occasion; and to do all other Acts, Matters, and Things necessary to be done for putting this Act Execution, with relation to the said Rates and Duties hereby granted, in the like, and in as full and ample Manner as they, or the major Part of them, are authorised to put in Execution any of the Laws now in being concerning stamped Vellum, Parchment, and Paper.

VI. And be it further enacted, That, from and after the first Day of August one thousand seven hundred and eighty-five, no Person whatsoever, required by this Act to be licensed, shall, unless he or she be authorised and enabled, in the Manner herein after prescribed, let out any Horse for Hire, either by the Mile or Stage, or to draw any Coach, Berlin, Landau, Chariot, Calash with four Wheels, or any Calash, Chaise, or Chair with two Wheels, or any other Carriage used in travelling Post, or otherwise, by whatsoever Names such Carriages now are or hereafter may be called or known (upon which any Rates or Duties now or heretofore under the Management of the Commissioners of Excise, are or have been reserved or made payable), for a Day, or less Period of Time, upon Pain to forfeit, for every such Offence, the Sum of ten Pounds, to be recovered and applied as herein after is directed.

VII. And be it further enacted, That, from and after the passing of this Act, any two or more of his Majesty's Commissioners, appointed for managing the Duties arising by Stamps on Vellum, Parchment, or Paper, or some Person duly authorised by them, shall grant Licences to such Persons who shall apply for the same, to let out Horses for Hire, in the Manner aforesaid, in any City, Town, or other Place within Great Britain, for the Space of one Year, to commence from the said first Day of August one thousand seven hundred and eighty-five, upon all Licences to be granted on or before that Day; and upon Licences to be first granted to any Person or Persons after the said first Day of August one thousand seven hundred and eighty-five, to commence from the Day of the Date of every such Licence; and all and every Person or Persons who shall take out such Licence for letting out Horses for Hire, in Manner aforesaid, shall take out a fresh Licence for another Year, ten Days at least before the Expiration of that Year for which he, she, or they shall be so licensed, if he, she, or they shall continue to let out Horses for Hire in Manner aforesaid; and shall, in like Manner, renew such Licence from Year to Year, paying down the respective Sums due for such Licences, as long as he, she, or they shall continue to let out Horses for Hire in Manner aforesaid.

VIII. And be it further enacted, That no Postmaster, Innkeeper, or other Person whatsoever, licensed or to be licensed by Authority of this Act, shall, by virtue of one Licence, keep more than one Inn, House, or other Place for letting Horses for the Purposes aforesaid; but for each and every Inn, House, or other Place, which any Postmaster, Innkeeper, or other Person, shall keep for the Purposes aforesaid, a separate and distinct Licence shall be taken out and paid for by such Postmaster, Innkeeper, or other Person; upon Pain to forfeit, for every Inn, House, or other Place, so kept by him, her, or them, not licensed as aforesaid, the Sum of twenty Pounds, to be recovered and applied as herein is directed.

IX. And be it further enacted, That every Postmaster, Innkeeper, or other Person, so licensed to let Horses as herein before mentioned, shall cause the Words (Licensed to let Post Horses) to be painted or written in legible Characters, either on a Sign hung out, or in some visible Place in the Front of his, her, or their House, Stables, or Out-offices, at the respective Places at which he, she, or they let out Horses to Hire as aforesaid, to denote that such Postmaster, Innkeeper, or other Person, is a Letter or Furnisher of Horses, and authorised to furnish Travellers with the same, pursuant to Law: And if any Postmaster, Innkeeper, or other Person so licensed as aforesaid, shall presume to let out Horses for Hire, as herein before mentioned, without fixing or hanging out such Token as aforesaid, every Postmaster, Innkeeper, or other Person, so offending shall, for every such Offence, forfeit and pay the Sum of five Pounds, to be recovered and distributed as herein after is directed.

X. And be it further enacted, That every Person so licensed as aforesaid, shall, if he, she, or they furnish his, her, or their own Chaises, or other Carriages, at the same Time with such Horses let to Hire to travel Post as aforesaid, mark or paint, or cause to be marked or painted, on the outside Pannel of each Door of the Chaise, or other Carriage so furnished, his, her, or their Christian and Surname, and the Name of the City, Town, or Place, of his, her, or their Abode, in large and legible Characters, in Letters of a Colour distinct from the Colour of the Carriage, each Letter at least one Inch in Length, and continue the same thereupon, as long as such Chaise or Carriage shall be so used; and if any Person or Persons shall neglect or omit to mark or paint the same, as herein before is directed, or shall mark or paint, or cause to be marked or painted, any false or fictitious Name, or Place of Abode, on such Chaise or other Carriage, he, she, or they shall forfeit, for every such Offence, the Sum of five Pounds.

XI. And be it further enacted, That every Postmaster, Innkeeper, or other Person so licensed as aforesaid, if he, she, or they furnish his, her, or their own Coaches, Berlins, Landaus, Chariots, Calashes, Chaises, or other Carriages with four Wheels, or any Calash, Chaise, Chair, or other Carriage aforesaid with two Wheels, at the same Time with such Horses let to Hire for a Day, or less Period of Time, for drawing on any publick Road, where such Carriages shall have a Box, or other outside Seat for the Driver thereof, shall affix upon some conspicuous Part of the Footboard, or other Part of such Box or Seat, a Brass or Tin Plate, on which there shall be marked or engraved the Christian and Surname of every such Owner or Owners, and the Name of the City, Town, and Place, of his, her, or their Abode, in large and legible Characters, and continue the same thereon, and replace the same as often as Occasion shall require, during the Time such Coach, or other Carriage as aforesaid, shall be so used; and where such Carriages so furnished as aforesaid shall not have a Box or other outside Seat for the Driver thereof, shall affix upon a conspicuous Part of the Pole, Shaft, or Splinter-bar of every such Carriage as aforesaid, a Brass or Tin Plate, upon which there shall be marked or engraved the Christian and Surname of every such Owner or Owners, together with the Name of the City, Town, or other Place, of his, her, or their Abode, in large and legible Characters, and continue the same thereon, and replace the same as often as Occasion shall require, during the Time any such Carriage as aforesaid shall be so used: And if any Person or Persons shall omit or neglect so to do, or mark or engrave, or cause to be marked or engraved, any false or fictitious Name or Place of Abode, on any such Plate so to be affixed on any such Coach, Berlin, Landau, Chariot, Chaise, or other Carriage as aforesaid, he, she, or they shall forfeit, for every such Offence, the Sum of five Pounds.

XII. And be it further enacted, That the said Commissioners appointed for managing the Duties arising by Stamps on Vellum, Parchment, and Paper, shall, at the Time of issuing such Licence as aforesaid, deliver, or cause to be delivered, to every Postmaster, Innkeeper, or other Person so licensed, printed or written Papers (intituled, Stamp-office Weekly Accounts), in which shall be inserted the Day of the Week, and Blanks left for the Number of Horses and Miles, and Name of the Town or Place to which such Horses shall be hired to go; and also for the Day of the Month, and the Names of the Postillions or Drivers employed, to be filled up as herein after directed, according to the following Form, or such other Form as the said Commissioners shall judge convenient for keeping such Accounts.

Stamp Office Weekly Account.

A. B. of C.

Month
and
Day.
Week
and
Day.
Names of Postillions or Drivers.
A. B. C. D. E. F. G. H. I. K. L. M. Names of
Places to
which the
Horses
are hired
to go.
Duty.
No of No of No of No of No of No of
Horses. Miles. Horses. Miles. Horses. Miles. Horses. Miles. Horses. Miles. Horses. Miles.
Sunday

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

And shall also deliver, or cause to be delivered, a Number of Tickets, on which shall be printed or written the Words (Stamp Office,) and also the Word (Horses), and 1, 2, 3, 4, 5, or 6, in Figures, as the Tickets may be intended to denote the Numbers; and likewise the Word (Miles), except where the Horses are hired for a Day, or any less Period of Time, and then, instead of the Word (Miles), the Words (For a Day) shall be inserted, and also the Amount of the Duty, at and after the Rate of one Shilling and nine Pence for each Horse, according to the Number of Horses expressed by Figures on such Tickets, and shall take especial Care that all Persons so licensed shall be sufficiently furnished with such Accounts and Tickets; and in case any Officer employed in the Execution of this Act, in relation to the said Rates and Duties, shall wilfully refuse or neglect to do or perform any Matter or Thing by this Act required or directed to be done or performed by him, whereby any of his Majesty's Subjects shall or may sustain any Damage whatsoever, such Officer so offending shall be liable, in any Action to be founded on this Statute, to answer to the Party aggrieved all such Damages, with Treble Costs of Suit.

XIII. And it is hereby further enacted, That each and every Postmaster, Innkeeper, or other Person, so licensed to let Horses for the Purpose aforesaid, shall, at the Time of receiving his, her, or their first Licence, give Security, by Bond, to his Majesty, his Heirs and Successors, in the Sum of fifty Pounds, with a Condition that be, she, or they will, whenever thereunto required, re-deliver, or cause to be redelivered, the Stamp-office Tickets which he, she, or they may have received, and that may remain unaccounted for by him, her, or them, or will pay the Money due thereon; and that he, she, or they will also deliver to the Person or Persons properly authorised, by the Commissioners appointed for managing the Duties arising by Stamps on Vellum, Parchment, and Paper, to inspect the same, and to receive the Money due thereon, the Stamp-office Accounts so delivered to him, her, or them, as aforesaid, faithfully made out, signed, and attested, as herein after directed, and make Payment of all such Sum and Sums of Money as shall be due and payable to his Majesty, in pursuance of, and according to the true Intent and Meaning of this Act; and also truly and faithfully to observe and perform all the Directions, Matters, and Things, herein contained, on his, her, or their Behalf, to be observed and performed; and in case of the Nonperformance or Breach of such Condition, it shall and may be lawful for the said Commissioners, or the Persons so appointed by them, to cause each and every such Bond to be prosecuted according to Law; and in case of Judgement against the Defendant, the said Commissioners may, if they shall think fit, refuse to grant to such Person, against whom such Judgement shall be obtained, any Licence to let Horses as aforesaid in future.

'XIV. And, to prevent any Disputes arising at what Rate or Value the Tickets shall be settled which may have been delivered in pursuance of this Act, to the Postmasters, Innkeepers, or others, and which may remain unaccounted for by him, her, or them,' be it enacted, That such Tickets shall be valued in Account, and paid for, in case of any Deficiency, at and after the Rate of one Shilling and nine Pence for each Horse, according to the Number of Horses expressed by Figures on such Tickets, and in the Receipt given by such Postmasters, Innkeepers, or other Persons for the same.

XV. And be it further enacted, That all and every Postmaster, Innkeeper, or other Person licensed as aforesaid, who shall let Horses to Hire by the Mile or Stage, to be used in travelling Post, shall, by themselves or Servants, previous to the using such Horse or Horses, ask, demand, and receive, for the Use of his Majesty, his Heirs and Successors, of and from the Person or Persons hiring the same, the Sum of one Penny Halfpenny per Mile for each Mile such Horse shall be so hired to travel, at and after the Rate or Number of Miles which he, she, or they shall charge such Traveller or Travellers for the Stage or Distance such Horse may be hired to go; and shall, at the same Time he or she receives Payment of the Duty for such Horse or Horses, deliver, or cause to be delivered, to the Person or Persons hiring such Horse or Horses, one or more of the Stamp-office Tickets herein before mentioned, as Occasion shall require, and to which such Postmaster, Innkeeper, or other Person, shall add, or cause to be added, if an Innkeeper, the Name of his Sign or House; if not an Innkeeper, his or her Name; and he shall also insert the Name of the City, Town, or Place where such licensed Person resides, and the Name of the Town or Place to which such Horses may be hired to go; and if to London, the Name of the Street, Square, or Place in London; and in Words or Figures the Month, and Day of the Month, and the Number of Miles for which such Horse or Horses are so hired: And if any Postmaster, Innkeeper, or other Person, under Pretence of there not being any Turnpike or Toll-bar upon the Road through which he may be hired to go, or under any other Pretence whatsoever, shall neglect to ask, demand, and receive the said Duty of one Penny Halfpenny per Mile from such Person or Persons hiring such Horse or Horses, or shall neglect or refuse to deliver the Ticket or Tickets, filled up as herein before directed, to such Person or Persons so hiring the Horses as aforesaid, such Postmaster, Innkeeper, or other Person, shall, for every such Offence, forfeit and pay the Sum of ten Pounds; and moreover, in care of not receiving the said Rate or Duty, be chargeable therewith to his Majesty, his Heirs and Successors, in the same Manner as if he, she, or they had actually received the same.

XVI. And be it further enacted, That all and every Traveller or Travellers to whom the Tickets, whereon shall be expressed the Number of Miles, shall be delivered as aforesaid, if they shall pass through any Turnpike or Toll-bar, shall, at the first Turnpike, Toll-bar, or Bridge, at which any Toll shall be by Law collected, through which he, she, or they shall pass, deliver, or cause to be delivered, to the Toll-gate Keeper there, the Ticket or Tickets so given to him, her, or them, at the Place where he, she, or they hired such Horse or Horses, which the said Toll-gate Keeper is hereby directed to demand, and to receive and file; and if any Traveller or Travellers, so going Post as aforesaid, shall have neglected to take such Ticket or Tickets, or shall not deliver, or cause the same to be delivered, properly filled up, as herein before is directed, he, she, or they shall, before such Horses be permitted to pass through such Turnpike or Toll-bar, pay for every Horse hired and used by such Traveller or Travellers the Sum of one Shilling and nine Pence, which the Gate-keeper is hereby authorised to ask and demand, and not permit such Horse or Horses to pass till he, she, or they shall have paid the same, or produced such Ticket or Tickets as aforesaid.

XVII. And be it further enacted, That no Traveller shall be compelled to pay for a greater Number of Miles than shall be expressed upon the Ticket by this Act directed to be issued to such Traveller; and if any Postmaster, Innkeeper, or other Person so licensed as aforesaid, shall insert in such Ticket the Name of any other Town or Place than the Town or Place to which the Horses shall be hired to go, or shall fill up a less Number of Miles than the Number charged to such Traveller, every Postmaster, Innkeeper, or other Person so offending, shall forfeit and pay the Sum of ten Pounds; and the said Commissioners shall, if they think fit, after Conviction of such Offender, refuse to grant such Offender any Licence in future.

'XVIII. And whereas Postmasters, Innkeepers, and other Persons, add the Number of Miles upon the Tickets issued by them to Persons travelling Post, according to the Distance of the Stage, yet nevertheless charge the Traveller a Sum of Money not at or after any certain Rate per Mile, under a Pretence that the Sum so charged is their Price for the Stage;' be it therefore enacted, That where any Ticket shall be issued, with the Number of Miles expressed thereon, and the Postmaster, Innkeeper, or other Person so issued the same, shall charge the Traveller a specifick Sum by the Stage, and not at or after the usual or any certain Rate per Mile, in every such Case, such Postmaster, Innkeeper, or other Person, shall be accountable for One-fourth Part of the Money so received by him, her, or them, as and for the Duty by this Act directed to be paid; and shall, in that Case express on the said Ticket the Money charged to such Traveller, and enter in the weekly Account, herein before directed to be kept, one-fourth Part of the Money so received, and pay the same to the Collector or Collectors appointed by this Act to receive and collect the said Duties; and if any Postmaster, Innkeeper, or other Person, shall act contrary hereto, he, she, or they shall, for every Offence, forfeit and pay the Sum of ten Pounds, to be recovered and applied as herein after is directed.

XIX. And be it further enacted, That all and every Postmaster, Innkeeper, and other Person so licensed as aforesaid, who shall let to Hire any Horse or Horses by the Day, or less Period of Time, as aforesaid, shall, by themselves or Servants, previous to such Horse or Horses being used, ask, demand, and receive, for the Use of his Majesty, his Heirs and Successors, of and from the Person or Persons hiring the same, the Sum of one Penny Halfpenny per Mile for each Mile such Horse or Horses shall be so hired to go, where the Distance shall be ascertained, and where the Distance shall not be ascertained, then the Sum of one Shilling and nine Pence for each Horse so hired, previous to such Horse or Horses being used; and shall, at the same Time, deliver, or cause to be delivered, to the Person or Persons so hiring such Horse or Horses, one or more of the Stamp-office Tickets herein before mentioned, with the Words (for a Day) inserted therein, as Occasion shall require; and to which every Postmaster, Innkeeper, or other Person, shall add, or cause to be added, if an Innkeeper, the Name of his Sign or House; if not an Innkeeper, his or her Name; and he shall also insert the Name of the City, Town, or Place where such licensed Person resides, and, in Words or Figures, the Month, and Day of the Month; and if any Postmaster, Innkeeper, or other Person, shall neglect to ask, demand, and receive the said Duty of one Penny Halfpenny per Mile, or one Shilling and nine Pence for each Horses, as the Case shall happen to be, from such Person or Persons hiring the same, or shall neglect or refuse to deliver the Ticket or Tickets so filled up as aforesaid, such Postmaster, Innkeeper, or other Person shall, for every such Offence, forfeit and pay the Sum of ten Pounds, and moreover, in case of not receiving the said Rate or Duty, be chargeable therewith to his Majesty, his Heirs and Successors, in the same Manner as if he, she, or they had actually received the same.

XX. And be it further enacted, That every Person or Persons, to whom such Day-ticket as aforesaid shall be delivered, if he, she, or they shall, in the Course of the Day for which such Ticket shall be given, pass through any Turnpike, Toll-bar, or over any Bridge (where any Toll is collected by virtue of any Act or Acts of Parliament), shall, at the first Turnpike, Toll-bar, or Bridge, through which he, she, or they shall pass, deliver, or cause to be delivered, to the Toll-gatherer there, the Day-ticket or Tickets so given to him, her, or them, at the Place where he, she, or they hired such Horse or Horses, which the said Toll-gatherers hereby directed to demand, and to receive and file; and in Return for such Day-ticket or Tickets, every such Person or Persons shall receive from the said Toll-gatherer a Ticket (called An Exchange Ticket), to be supplied from the Stamp-office, which shall contain the Name of the County in which the Turnpike or Toll-bar shall be, and the Words (Received Day-ticket); and also the Number of Horses according to the Figures expressed in such Day-ticket, together with the Name of the City, Town, or Place, at which such Day-ticket was given, and some Mark or Number, denoting the particular Day in which such Exchange Ticket was issued, in printed or written Letters or Figures; which said Exchange Tickets the said Toll-gatherer is hereby directed to deliver to such Person or Persons gratis, in Return for such Day-ticket so left with him as aforesaid; and which said Exchange Ticket so delivered shall be shewn by such Person or Persons at every Turnpike or Toll-bar, through which he, she, or they shall afterwards on that Day pass with such Horse or Horses for which such Day-ticket shall have been given: And if any Person or Persons, to whom such Day-ticket or Tickets shall be delivered as aforesaid, shall neglect or refuse to leave the same at such first Turnpike as aforesaid, or shall refuse to shew the Ticket, so given to him, her, or them in Exchange, at every Turnpike or Toll-bar through which he, she, or they shall on that Day pass as aforesaid, he, she, or they shall pay, for every Horses then used by him, her, or them, the Sum of one Shilling and nine Pence, before such Horse or Horses shall pass through such Turnpike, Toll-bar, or Bridge, the Gatekeeper or Toll-gatherer there is hereby authorised to ask, demand, receive, and retain the same to his own Use; and where the Name of the Owner of the Carriage shall be marked on the Footboard or Seat, or Pole, Shaft, or Splinter-bar, as herein before is directed to be done, when the Carriage is let out to Hire at the same Time with the Horses, then such Gatekeeper or Toll-gatherer shall not permit such Horse or Horses to pass through until such Traveller shall have paid the same, or left such Day-ticket or Tickets, or shall have produced and shewn such Exchange Ticket, as aforesaid.

XXI. And be it further enacted, That if any Person or Persons shall take off; or cause to be taken off, the Brass or Tin Plate, herein before directed to be affixed on Carriages used as herein before mentioned, with an Intent to evade the Payment of the Duty, or the Sum of one Shilling and nine Pence for each Horse to be paid at the Turnpike or Toll-bar, as herein before is directed; every such Person or Persons offending, shall forfeit and pay the Sum of ten Pounds, to be recovered and applied in the same Manner as the other Penalties in this Act are directed to be recovered and applied.

XXII. And be it further enacted, That in case any Carriage, upon which any Brass or Tin Plate is directed to be affixed as aforesaid, shall pass through any Turnpike or Toll-bar, without having such Brass or Tin Plate then affixed thereon, in the Manner herein before directed, the Driver or Drivers of every such Carriage shall forfeit and pay the Sum of forty Shillings, to be recovered and applied in the Manner herein after appointed.

'XXIII. And, in order to prevent Evasions in the filling up the said Tickets, where the Horses are hired to return in a less Period of Time than two Days, and the Distance shall be ascertained,' be it enacted, That where any Postmaster, Innkeeper, or other Person, shall let to Hire any Horse or Horses as aforesaid to return in a less Period of Time than two Days, and the Number of Miles, instead of the Words (For a Day), shall be inserted in such Ticket, every licensed Postmaster, Innkeeper, or other Person, shall fill up the Name of the Place to which the Horses are hired to go, and the true Number of Miles, ascertaining the Distance both going to and returning from the Place expressed in such Ticket; and in Default of not filling up the said Ticket, as herein before is directed, every such Postmaster, Innkeeper, or other Person, shall forfeit and pay the Sum of ten Pounds, and moreover be chargeable with the said Duty to his Majesty, his Heirs and Successors, in the same Manner as if he or she had actually received the same.

'XXIV. And, in order to prevent Frauds where Horses shall be let to Hire for two or more Days,' be it enacted, That every Postmaster, Innkeeper, or other Person, when he shall let to Hire for two Days, or a longer Space of Time, any Horses for drawing any Carriage as aforesaid, on any publick Road, shall deliver, or cause to be delivered, to the Person travelling in such Carriage, or to the Driver thereof, a Note or Certificate, to be supplied from the Stamp-office, on which shall be engraved or printed (Hired for two or more Days), and to which such Postmaster, Innkeeper, or other Person, shall add the Day of the Month, the Name of the Place of his Abode, and the Number of Days for which the said Horses shall be hired, and the Name and Place of Abode of the Person hiring the same; and the Person travelling in such Carriage, or the Driver thereof, shall, at the first Turnpike, or other Place where Toll is by Law collected, if he, she, or they shall pass through any, deliver to the Toll-gate Keeper there the Note or Certificate so given to him or her as aforesaid, which the said Toll-gate Keeper is herby directed to ask and demand, and to receive and file; and in Return for such Note or Certificate, the Toll-gate Keeper shall deliver a Ticket, called (The Check Ticket), to be supplied from the Stamp-office, which shall contain the Name of the County in which the Turnpike or Toll-bar shall be, and the Words (Certificate delivered), and also the Name of the Town or Place whence such Note or Certificate issued, together with some Mark or Number denoting the particular Day on which such Check Ticket was issued, in printed or written Letters or Figures; which said Check Ticket the said Toll-gate Keeper is hereby directed to deliver to such Person or Persons gratis, in Return for such Note or Certificate so lest with him as aforesaid, and which said Check Ticket, so delivered, shall be shewn by the Driver of such Carriage, or some Person therein, to the Toll-gatherer at every Turnpike or Toll-bar through which the said Horses may have Occasion to pass: And if any Person or Persons, so hiring such Horses for the Purposes aforesaid, shall have neglected to take such Note or Certificate as above specified, or shall neglect or refuse to leave the same at such first Turnpike or Toll-bar as aforesaid, or shall refuse to shew, at the several Turnpikes or Toll-bars through which he shall pass, the Check Ticket so given to him by the Toll-gate Keeper as aforesaid, such Traveller or Travellers shall pay for every Horse then used by him or her the Sum of one Shilling and nine Pence before such Horses be permitted to pass such Turnpike or Toll-bar, which the said Toll-gate Keeper is hereby authorised to ask, demand, and receive, and retain to his own Use, and not permit such Horses to pass till such Travellers shall have paid the same, or produced such Note or Certificate, or such Check Ticket as aforesaid; and if any Postmaster, Innkeeper, or other Person shall, in such Note or Certificate, insert any false or fictitious Name or Place of his or her Abode, or shall wilfully insert therein any fictitious Name, or Place of Abode of the Person hiring such Horses, or shall, in letting out such Horses for the Purposes aforesaid, by any Device or Collusion, pretend to let out his Horses for a longer Space of Time than the Time for which the same were actually hired, with an Intent to evade the Duty hereby imposed, such Postmaster, Innkeeper, or other Person shall, for every such Offence forfeit the Sum of twenty Pounds; and the said Commissioners shall, if they think fit, after Conviction of such Offender, refuse to grant such Offender any Licence in future.

XXV. Provided always, and it is hereby enacted and declared, That every Horse hired for the Purpose of drawing any Carriage as aforesaid for any less Period of Time than two successive complete Days, shall be deemed, for the Purposes of this Act, to be hired for a Day, and shall be subject to all the Rules, Regulations, and Restrictions, as Horses hired for a Day, or less Period of Time, for drawing such Carriages as aforesaid, are by this Act made liable and subject to.

XXVI. And be it further enacted by the Authority aforesaid, That every Toll-gate Keeper who shall have received any of the Day-tickets, or the Notes or Certificates for two or more Days, as herein before mentioned and shall refuse to give any Traveller or Travellers,gratis, the Tickets hereby directed to be given in Exchange, or who shall deliver the Exchange Ticket or Check Ticket, without having received in lieu thereof the Stamp-office Day-ticket, or the Note or Certificate for two or more Days, as herein before mentioned; or who shall make, or permit or suffer to be made, any Alteration in any of the Tickets hereby directed to be filed by him or her, after such Tickets shall have come to his or her Custody, or shall deliver any of the Tickets directed to be received and filed by him or her, to any Person or Persons other than the Person or Persons duly authorised as herein after mentioned to receive the same, he or she shall, for every such Offence, forfeit and pay the Sum of forty Shillings, to be recovered as herein after is directed.

XXVII. And it is hereby further enacted, That every Postmaster, Innkeeper, or other Person so licensed to let Horses as aforesaid, shall insert, in the Account herein before specified, so delivered to him, her, or them, from the Stamp-office, the Number of Horses used in travelling Post, and the Number of Miles for which such Horses shall have been so used, and the Name of the Town or Place to which such Horses were hired to go; also the Number of Horses let to hire for a Day, or any less Period of Time; and also the Note or Certificate so issued by them as aforesaid, and the Day of the Month on which the said Day-tickets were used, or such Note or Certificate was issued, together with the Names of the Postillions or Drivers employed; which said Account shall be signed by such Postmaster, Innkeeper, or other Person so licensed as aforesaid, and witnessed by the Hostler, or other Servant employed in preparing and getting ready such Horses, and shall be open, when required, to the Inspection of any Person or Persons duly authorised under the Hands and Seals of the said Commissioners for managing the Duties on stamped Vellum, Parchment, and Paper, to inspect the same; and such Postmaster, Innkeeper, and other Person so licensed as aforesaid, residing in the City of London or Liberty of Westminster, shall, the first Tuesday or Wednesday in every Month, and such other Person so licensed as aforesaid, residing within five Miles of the Head Office for Stamps, or within the Bills of Mortality, shall, the first Thursday or Friday in every Month, or at such other Times as may be appointed by the said Commissioners, on publick Notice given in the Gazette, bring in and deliver to the Commissioners, or to the Person or Persons appointed by them for the Purpose of receiving the same, at the Head Office, the Accounts herein before directed for the four Weeks ending on the Saturday preceding such Day of Delivery, and shall, at the same Time, pay such Sum and Sums of Money which shall appear to be due thereon to the Receiver General for the Time being of the Duties on stamped Vellum, Parchment, and Paper, or to the proper Officer for the Time being for collecting the said Duties, for the Use of his Majesty, his Heirs and Successors, at the Head Office, upon Pain of forfeiting ten Pounds for every Default in not delivering in such Account, and double the Amount of the Money so due and payable from such Postmaster, Innkeeper, or other Person, for the said Rate or Duties, for the Nonpayment thereof.

XXVIII. And it is hereby further enacted, That every Postmaster, Innkeeper, or other Person, so licensed as aforesaid, not residing within the Cities of London or Westminster, or within five Miles of the same, or within the Bills of Mortality, shall, at such Times and Places to be appointed for that Purpose as hereinafter mentioned, produce and deliver the Accounts herein before directed for the Weeks ending on the Saturday preceding such Delivery, and then unaccounted for, to the Person or Persons duly authorised and commissioned, under the Hands and Seals of three of the said Commissioners for managing the Duties on stamped Vellum, Parchment, and Paper, to receive such Accounts, and the Money due thereon; and at the same Time pay to such Person or Persons all Sum and Sums of Money, which shall appear to be due upon such Accounts, under the Penalty of ten Pounds for every Default in not delivering such Accounts, and double the Amount of the Money due and payable from such Postmaster, Innkeeper, or other Person, for the said Rates or Duties, for the Nonpayment thereof.

XXIX. And be it further enacted, That every Postmaster, Innkeeper, or other Person so licensed as aforesaid, shall enter, or cause to be entered, in his weekly Account, the Tickets, Notes, or Certificates, so issued by him, her, or them, on the Day in which the same shall be issued; and if any Postmaster, Innkeeper, or other Person, shall date any of the Posting-tickets or Day-tickets, or any Note or Certificate, by him or her delivered as aforesaid, in any other Manner than as the same shall, at the Time of such Delivery, be entered in his or her weekly Account or Accounts, he, she, or they shall, for every such Offence, forfeit and pay the Sum of forty Shillings, to be recovered and applied as herein after is directed.

XXX. And it is hereby further enacted, That every Postmaster, Innkeeper, or other Person, so licensed as aforesaid, who shall be guilty of any wilful Concealment, or making false Accounts, or any other fraudulent Contrivance, Device, or Pretence whatsoever, with an Intent or Design to defraud his Majesty, his Heirs and Successors, of any of the Rates or Duties imposed by this Act, or any Part thereof, such Postmaster, Innkeeper, or other Person, shall forfeit the Sum of fifty Pounds, to be recovered as herein after directed; and the said Commissioners shall and may, if they shall so think fit, after Judgement obtained against such Offender, refuse to grant to such Offender any Licence in future.

'XXXI. And, in order to prevent the evading the Payment of the Duties hereby granted, by permitting Carriages, conveying Persons Post, to be drawn by Horses which have paid the Duty for the Stage, under Pretence of such Horses being upon the Return Home;' be it further enacted, That every Postmaster, Innkeeper, or other Person, who shall take the Hire for such Horses by the Mile, or from Stage to Stage, shall be considered as the Person to whom the Duties herein before granted shall be paid, and shall be chargeable with, and accountable for the same, as if such Postmaster, Innkeeper, or other Person, was the actual Proprietor of such Horses, although the same may belong to, and be the Property of any other licensed Postmaster, Innkeeper, or other Person.

'XXXII. And, in order to prevent evading the Payment of the Duties hereby granted upon Horses hired by the Mile or Stage, under the Pretence of the letting such Horses for a Day, or any less Period of Time,' be it enacted, That no Postmaster, Innkeeper, or other Person, at whose Inn, House, or other Place kept for letting Horses to Hire, any Traveller or Travellers shall change Horses, shall let to Hire any Horse or Horses to such Traveller or Travellers, in any other Manner than by the Mile or Stage; and if any Postmaster, Innkeeper, or other Person, shall act contrary hereto, he, she, or they shall, for every such Offence, forfeit and pay the Sum of ten Pounds, to be recovered as herein after mentioned.

'XXXIII. And in order to prevent any Obstruction or Inconvenience to Travellers, from the Name of the Town or Place to which the Horses may be hired to go, being inserted in the Ticket as herein before is directed;' be it enacted, That where any Postmaster, Innkeeper, or other Person so licensed as aforesaid, at whose Inn, House, or other Place, any Traveller or Travellers shall apply to change Horses, if he or she cannot furnish Horses to convey such Travellers on their Journey, when applied to for that Purpose, such Postmaster, Innkeepers, or other Person, shall and is hereby directed to issue to any Traveller requiring the same, a fresh Ticket properly filled up, and receive the Duty due thereon, and charge himself or herself therewith, in the same Manner as if the Horses had been hired from such Postmaster, Innkeeper, or other Person.

'XXXIV. And, for the Encouragement of the Toll-gate Keepers to be attentive and vigilant in the Execution of this Act, and as a Compensation for their Trouble;' be it enacted, That all and every Toll-gate Keeper shall be, and is hereby authorised to demand and receive from the Collector, or other Person appointed to get in the same, to whom he, she, or they shall deliver the Day-tickets and Posting-tickets, in the Manner herein after directed and prescribed, the Sum of three Pence for every Pound Sterling, which the Duties upon any such Ticket shall amount unto, and at and after that Rate for any less Sum than a Pound Sterling; and such Collector, or other Person, is hereby authorised to pay and allow the same accordingly; and that such Allowance of three Pence in the Pound shall be over and above the Allowance or Privilege hereby given to such Toll-gate Keepers of retaining the Money by him, her, or them, collected from such Traveller or Travellers, Person or Persons, who shall not, pursuant to this Act, have delivered the Tickets to such Toll-gate Keeper as aforesaid.

XXXV. Provided always nevertheless, and it is hereby enacted, That all and every Toll-gate Keeper shall, for the Compensation and Allowance aforesaid, bring, or cause to be brought, the Tickets herein before mentioned, by him or her received if within five Miles of the Head Office for Stamps, then to the said Head Office there, or to such other Place, within the Bills of Mortality, as the Commissioners of the Stamp-duties shall appoint; and if beyond the Distance of five Miles from the Head Office, then to such Places, and at such Times, as the Collector, appointed to collect such Tickets, shall require, and deliver up, or cause to be delivered up, such Tickets to the Collector to be appointed as aforesaid.

XXXVI. And be it further enacted, That all and every Toll-gate Keeper, who shall have received such Stamp-office Tickets as aforesaid, who shall not bring, or cause to be brought, such Tickets at the Times and Places aforesaid, shall, upon Demand made at the Gate of such Turnpike or Toll-bar, deliver such Tickets to the Collector to be appointed by the said Commissioners for managing the Duties on stamped Vellum, Parchment, and Paper, as aforesaid; and if any Toll-gate Keeper shall refuse to deliver up all and every such Stamp-office Tickets so received by him or her, upon such Demand as aforesaid, every Toll-gate Keeper shall, for each Ticket he or she shall so refuse to deliver up, forfeit and pay the Sum of five Shillings, to be recovered as herein after is directed.

XXXVII. And be it further enacted, That if any Toll-gate Keeper shall wilfully neglect to ask and demand, or shall refuse to receive, from any Person or Persons, any Ticket or Tickets, hereby directed to be delivered to such Toll-gate Keeper as aforesaid, or shall neglect or refuse to file the same when delivered, every such Toll-gate Keeper, so wilfully neglecting to ask and demand, or refusing to receive and file such Tickets, shall, for every such Offence, forfeit and pay the Sum of five Pounds, to be recovered, levied, and applied in Manner herein after directed.

'XXXVIII. And, in order to prevent any Collusion or fraudulent Practices in Toll-gate Keepers,' be it enacted, That in care any Toll-gate Keeper shall ask, demand, or receive, or agree to take or accept any less Sum or Sums of Money than he or she is hereby authorised to ask, demand, and receive, and retain to his own Use, every such Toll-gate Keeper shall, for every such Offence, forfeit and pay the Sum of twenty Shillings, to be recovered and applied in the Manner herein after appointed.

'XXXIX. And whereas there are many publick Roads on which there are no Turnpikes, so that the Tickets directed to be issued by the several Postmasters, and other Persons, cannot be received and filed as directed by this Act, whereby great Frauds are practised;' be it therefore enacted, That it shall and may be lawful to and for the Commissioners appointed to manage the Duties on stamped Vellum, Parchment, and Paper, to erect Bars and Gates across any publick Road, for the Receipt of the Tickets directed to be issued in pursuance of this Act, and to place a Person or Persons thereat, who shall have, and are hereby invested with the same Power and Authority, to collect and receive the Tickets, Notes, or Certificates so issued, and to demand the Money from the Travellers for not producing and shewing the same, as the Turnpike Men are authorised by this Act to collect, demand, and receive, and to be liable and subject to the same Penalties for any Thing done contrary to this Act, as the Turnpike Men are subject and liable to.

XL. And be it further enacted, That all and every Postmaster, Innkeeper, or other Person so licensed as aforesaid, not residing within five Miles of the Head Office for Stamps, nor within the Bills of Mortality, shall, at the Times and at the Places to be mentioned at the Foot of the first Licence granted to him, her, or them, when the same shall be delivered, and afterwards at the Foot of every Receipt which shall be given by the Collector for the Money paid in by him, her, or them, on account of the said Duties, attend and there deliver in and pass his Account, and pay the Duty received by him, her, or them, as aforesaid, to the Collector so appointed to collect the same: Provided that no such Person as aforesaid shall be compelled to travel for the Payment of the said Duties, or other Cause whatsoever, touching or concerning the same, if he, she, or they live in a Market Town, out of the said Town; or if he, she, or they live out of a Market Town, then to no other Place than to the Market Town nearest to his, her, or their Habitation.

XLI. Provided also, and it is hereby further enacted and declared, That nothing herein contained shall extend, or be construed to extend, to any Horses used in Hackney Coaches, licensed pursuant to several Acts of Parliament made for that Purpose, where the Horses drawing such Hackney Coaches shall be employed to go no greater Distance than ten Miles from the Cities of London or Westminster, and the Suburbs thereof.

XLII. And it is hereby further enacted and declared, That every Horse, hired by the Mile or Stage, shall be deemed to be hired to travel Post, within the true Intent and Meaning of this Act, although the Person or Persons hiring the same do not go or travel several Stages upon a Post Road, or change Horses; and although at the Stage or Place, at or to which such Horses shall be hired, there shall not be any Post House; and although there shall not be any Post settled or established on the Road, or any Part thereof, upon which such Horses shall be hired to go; any Thing herein before contained, or any Law or Usage, to the contrary notwithstanding.

XLIII. And be it further enacted, That if any Postmaster, Innkeeper, or other Person, licensed to let Horses in Manner aforesaid, shall die, it shall and may be lawful for his or her Executors, Administrators, or other Persons succeeding to such Inn, House, or other Place, to let Horses to Hire in Manner aforesaid, until such Time as such Person shall procure such Licence, and give such Security as herein before directed, without being liable to the Penalty herein before inflicted upon the Persons letting Horses to Hire without being licensed in that Behalf, provided that such Licence be taken out within thirty Days after the Death of such Postmaster, Innkeeper, or other Person; and such Person or Persons shall be subject to the same Rules, Regulations, and Charges, and liable to account, and to the Payment of the same Rates and Duties imposed, as such Postmaster, Innkeeper, or other Person, was subject and liable to account for.

'XLIV. And, for the more effectually taking an Account of the several Duties imposed by this Act, and preventing Frauds therein,' be it enacted, That, from and after the said first Day of August one thousand seven hundred and eighty-five, every Postmaster, Innkeeper, or other Person, so licensed to let Horses as aforesaid, shall, at the respective Times of delivering their Accounts to the Commissioners, or other Person appointed by them to receive the same, at the Head Office, or to the Collector or Collectors authorised by the said Commissioners to receive the same, and the Money due thereon, make Oath or, being one of the People called Quakers, make and subscribe a solemn Affirmation before such Commissioners, or other Person appointed as aforesaid, or Collector or Collectors, who are hereby respectively authorised and impowered to administer such Oath and Affirmation, to the Truth of the Accounts then delivered, in the Form following:

'I A. B. do swear, (or affirm, as the Case may require), That the several weekly Accounts, now by me delivered, of the Duties arising upon Horses, which I have let for the Purpose of travelling Post, or otherwise, from the          Day of          to the          Day of          as far as the same have been entered and kept by me, are fair, just, and true Accounts; and that I have charged therein the Duty for the true Number of Miles, received for the Use of his Majesty, from the Travellers who have hired Horses from me; and that I have inserted therein an Account of all the Day-tickets, Notes, and Certificates issued by me; and as far as such Accounts have been entered and kept by any other Person or Persons, I verily believe the same to be true.

So help me G O D.'

And if any Postmaster, Innkeeper, or other Person, taking the said Oath or Affirmation hereby appointed, shall thereby commit wilful Perjury, and be thereof convicted, he, she, or they shall, for such Offence, be subject and liable to such Pains and Penalties as by any Law now in being Persons convicted of wilful and corrupt Perjury are subject and liable to; and if any Postmaster, Innkeeper, or other Person, so licensed as aforesaid, shall refuse to take the Oath or Affirmation above required, the Collector or Collectors of the said Duty may refuse to receive the Money due on such Accounts; and such Postmaster, Innkeeper, or other Person, shall be liable to the Penalty of twenty Pounds, in the same Manner as if they had not delivered in their Accounts, and paid the Money due thereon, for each and every such Account so refused to be attested or affirmed.

XLV. And be it further enacted, That, from and after the said first Day of August one thousand seven hundred and eighty-five, if any Person who shall keep any Coach, Berlin, Landau, Chariot, Calash, Chaisemarine, Chaise, Diligence, or other Carriage with four Wheels, or any Calash, Chaise, Chair, or other Carriage with two Wheels, by what Name soever the same now is or hereafter shall be called or known, to be employed as publick Stage Coaches or Carriages, for the Purpose of conveying Passengers for Hire to and from different Places within the Kingdom of Great Britain, shall let out the same for such Purpose, without having first obtained a Licence under the Hands of two of the said Commissioners for managing the Duties on stamped Vellum, Parchment, and Paper, or some Person duly authorised by them, he, she, or they shall forfeit, for every Time such Coach, Diligence, or other Carriage shall be so used, the Sum of ten Pounds, to be recovered and applied as herein after is directed.

XLVI. And be it further enacted, That, from and after the passing of this Act, any two or more of his Majesty's Commissioners, appointed for managing the Duties arising by Stamps on Vellum, Parchment, and Paper, or some Person duly authorised by them, shall grant Licences, under their Hands and Seals, to any Person or Persons who shall apply for the same to let out for Hire any such Coach, Diligence, or other Carriage, directed to be licensed by virtue of this Act, for the Space of one Year, to commence from the first Day of August one thousand seven hundred and eighty-five, upon all Licences to be granted on or before that Day, and upon Licences to be first granted to any Person or Persons after the said first Day of August, to commence from the Day of the Date of such Licences; which said Licence shall be renewed at least ten Days previous to the Expiration of the Year for which it was granted; and if the Person or Persons so licensed shall continue to let out for Hire such Coach, Diligence, or other Carriage, hereby directed to be licensed, he, she, or they shall, in the same Manner, renew such Licence from Year to Year, paying down the respective Sums due for such Licence, and so yearly and every Year as long as he, she, or they shall continue to let out such Coach, Diligence, or other Carriage, for the Purpose aforesaid.

XLVII. And be it further enacted, That no Person or Persons so licensed to let out Coaches, Diligences, or other Carriages, hereby directed to be licensed, shall, by virtue of one Licence, keep more than one Coach, Diligence, or other Carriage, for the Purposes aforesaid.

XLVIII. And be it further enacted, That all and every Person and Persons so licensed to use any Coach or Coaches; Diligences, or other Carriages, to be employed as publick Stage Coaches as aforesaid, shall yield and pay to his Majesty, his Heirs and Successors, the Sum of one Penny for every Mile every such Coach or Coaches, Diligences, or other Carriages, shall be so used to travel as aforesaid.

XLIX. And it is hereby further enacted, That all and every Person or Persons so licensed to use such Coach or Coaches, Diligences, or other Carriages, to be employed as publick Stage Coaches as aforesaid, shall, at the Time of receiving such Licence, declare from what Place and to what Place such Coach or Coaches, or other Carriages, hereby directed to be licensed, is intended to be used, distinguishing the Distance or Number of Miles between the two extreme Towns, or other Places, such Coach or Coaches, or other Carriages, is or are intended to go, and the Number of Journies each such Coach or Coaches, Diligences, or other Carriage or Carriages, is or are intended to be used, either in the Day or in the Week, as the Case may happen to be, that the same may be inserted in such Licence; and all and every Person or Persons, so licensed for such Purpose as aforesaid, shall give Security, by Bond to his Majesty, his Heirs and Successors in the Sum of twenty Pounds, or in treble the Sum to which the Duty for the Journies inserted in such Licences for one Month would amount unto, in the Option of the said Commissioners, with a Condition for the faithful accounting for and paying such Sums as may be due for the Journies expressed in such Licences.

L. And be it further enacted, That all Coaches, Diligences, or other Carriages, directed to be licensed by virtue of this Act, that shall go from London or Westminster to any Place in the Country, or that shall come from the Country to any Place in London or Westminster, shall be licensed at the Head Office by the Commissioners, or some Person authorised by them.

'LI. And, in regard it may be difficult to ascertain the Number of Times such licensed Coaches, Diligences, or other Carriages, making short Stages, may go in a Day,' it is hereby provided and enacted, That the Commissioners for managing the Stamp-duties, or the major Part of them, or such Officers as they shall appoint in that Behalf, shall and may, and they are hereby impowered to make such Allowances as shall appear to be just, to any Person or Persons licensed to use any Coach, Diligence, or other Carriage, as aforesaid, upon Oath made by the Owner of such Coach, Diligence, or other Carriage as aforesaid, before the said Commissioners, or the major Part of them, or such Officers so to be appointed, as to the Number of Journies actually made in a Day by such Coach, Diligence, or other Carriage, where the same shall differ from the Number expressed in such Licences; which Oath the said Commissioners, or the Collectors authorised by them to receive the said Duty, are hereby impowered to administer, and to examine into all the Circumstances relative to the Number of Journies so made by such Coach, Diligence, or other Carriage, as aforesaid, any Thing herein contained to the contrary notwithstanding; and the said Commissioners, or the major Part of them, are hereby impowered to make such Regulations, with respect to such Coaches, Diligences, and other Carriages, where such Allowances are applied for, as they shall from Time to Time find necessary, as well for the effectual securing the Duties on such Coaches, Diligences, or other Carriages, as doing Justice to the Owners or Proprietors thereof.

LII. And be it further enacted, That all and every Person or Persons, so licensed to use every such Coach, Diligence, or other Carriage, as aforesaid, shall mark or paint, or cause to be marked or painted, on the outside Pannel of each Door thereof, before he, she, or they shall use the same for the Purpose aforesaid, his, her, or their Christian and Surname, together with the Name of the Place from whence they set out, and to which they are going, in large and legible Characters, in Letters of a Colour distinct from the Colour of the Carriage, each Letter at least one Inch in Length, under the Penalty of ten Pounds; and every Proprietor of any such Coach, Diligence, or other Carriage, licensed to go from London to any other Place, or from any other Place to London, shall, on the first Monday in every Month, between the Hours of Eight in the Morning and Two in the Afternoon, unless the same be an Holiday, and then on the next Day, not being an Holiday, clear the said Duties charged and become due by virtue of this Act, by paying the same to the Receiver General of stamped Vellum, Parchment, and Paper, or to the proper Officer for the Time being for collecting the said Duties, for the Use of his Majesty, his Heirs and Successors, at the Head Office; and if such Proprietor or Proprietors shall be licensed from any Town in the Country to any other Town than London, then such Proprietor shall clear the said Duties, by paying the same to the Person duly authorised, by Commission under the Hands and Seals of three of his Majesty's Commissioners of the Stamp Duties, to receive the same, under the Penalty of five Pounds.

LIII. Provided always, That every such licensed Proprietor or Proprietors of any Coach, Diligence, or other Carriage, as aforesaid, who shall lay down and discontinue the Use of the same, shall give Notice in Writing, seven Days at the least before he, she, or they shall lay down or discontinue the same, and shall have such Notice indorsed upon the Back of such his, her, or their Licence or Licences, or upon the Bond so to be given as aforesaid, and from thenceforth, on Payment of all Arrears, shall be no longer charged or chargeable for the same.

LIV. And it is hereby enacted, That the Receiver General at the Head Office, and the said other Collectors duly appointed to receive the Duties hereby imposed, shall make an Allowance to the several Postmasters, Innkeepers, and other Persons, licensed by virtue of this Act to let Horses to Hire, by the Mile, Stage, or Day, for all Monies by them paid on account of the Duties by this Act imposed on Horses so hired as aforesaid; and they shall be entitled respectively to deduct, for their own Use, at and after the Rate of three Pence in the Pound, out of the Monies by them regularly accounted for and paid to such Receive General, or other Collector, according to the Directions herein before contained.

LV. And be it further enacted, That if any Person shall falsely make, forge, or counterfeit, or cause or procure to be falsely made, forged, or counterfeited, or wilfully aid or assist in the false making, forging, or counterfeiting any Ticket, Note, or Certificate by this Act authorised or directed to be used, with an Intent to defraud his Majesty, his Heirs and Successors, of any of the said Duties; or shall utter or publish as true, any false, forged, or counterfeited Ticket Note, or Certificate, with an Intent to defraud his Majesty, his Heirs and Successors, of any of the said Duties; every Person or Persons do offending, and being thereof lawfully convicted, shall forfeit and pay the Sum of fifty Pounds, to be levied and applied as herein is directed and declared.

LVI. And be it further enacted, That all pecuniary Penalties hereby imposed shall be divided and distributed (if a Prosecution or Suit shall be commenced for the same within the Space of six Calendar Months from the Time of any such Penalty being incurred) in Manner following; one Moiety thereof to his Majesty, his Heirs and Successors, and the other Moiety thereof, with full Costs of Suit, to the Person or Persons who shall inform and sue for the same.

LVII. And be it further enacted, That all such pecuniary Penalties which shall amount to the Sum of fifty Pounds or more, shall be sued for in any of his Majesty's Courts at Westminster, for Offences committed in England and Wales, or Berwick upon Tweed, and in his Majesty's Court of Sessions, Court of Justiciary, or Court of Exchequer in Scotland, for Offences committed in that Part of Great Britain called Scotland, by Action of Debt, Bill, Plaint, or Information, wherein no Essoin, Protection, Privilege, Wager of Law, or more than one Imparlance, shall be allowed.

LVIII. Provided always, and be it further enacted, That such Division or Distribution of the Penalties as aforesaid, shall be, and is hereby confined and restricted to the prosecuting or suing for the same within the Time herein before for that Purpose limited; and that, in Default of such Prosecution or Suit within the Time aforesaid, no Informer or Informers shall have or be entitled to any Part or Share of such Penalties, but that the Whole thereof shall belong to his Majesty, his Heirs and Successors, and shall be recoverable by Information, at the Instance of his Majesty's Attorney General, or the Lord Advocate of Scotland; any Thing herein contained to the contrary notwithstanding.

LIX. Provided always, and it is hereby enacted, That it shall and may be lawful to and for any Justice of the Peace, residing near the Place where the Offence shall be committed, to hear and determine any Offence against this Act which subjects the Offender to any pecuniary Penalty, not amounting to fifty Pounds; which said Justice of the Peace is hereby authorised and required, upon any Information exhibited, or Complaint made in that Behalf, to summon the Party accused, and also the Witnesses on either side, and shall examine into the Matter of Fact; and, upon due Proof made thereof, either by the voluntary Confession of the Party, or by Oath of one or more credible Witness or Witnesses, to give Judgement or Sentence for the Penalty or Forfeiture, according as in and by this Act is directed, and to award and issue out his Warrant, under his Hand and Seal, for the levying any pecuniary Penalties or Forfeitures so adjudged on the Goods of the Offender, and to cause Sale to be made thereof, in case they shall not be redeemed within six Days, rendering to the Party the Overplus (if any); and where the Goods of such Offender cannot be found sufficient to answer the Penalty, to commit such Offender to Prison, there to remain for the Space of six Months, unless such pecuniary Penalty shall be sooner paid and satisfied; and if any Person or Persons shall find himself or themselves aggrieved by the Judgement of any such Justice, then he, she, or they shall and may (upon giving Security to the Amount of the Value of such Penalty and Forfeiture, together with such Costs as shall be awarded in case such Judgement shall be affirmed), appeal to the Justices of the Peace at the next General Quarter Sessions for the County, Riding, or Place, who are hereby impowered to summon and examine Witnesses upon Oath, and finally to hear and determine the same; and in case the Judgement of such Justice shall be affirmed, it shall be lawful for such Justices to award the Person or Persons to pay Costs, occasioned by such Appeal, as to them shall seem meet. Provided always, That if the next General Quarter Sessions of the Peace shall fall within six Days after such Conviction, it shall and may be lawful for the Person so convicted, if he shall think fit, giving such Security as aforesaid, to appeal to the next subsequent Quarter Sessions.

LX. And be it further enacted, That if any Person or Persons shall be summoned as a Witness or Witnesses, to give Evidence before such Justice or Justices of the Peace, touching any of the Matters relative to this Act, either on the Part of the Prosecutor, or the Person or Persons accused, and shall neglect or refuse to appear at the Time and Place to be for that Purpose appointed, without a reasonable Excuse for such his, her, or their Neglect or Refusal, to be allowed of by such Justice or Justices of the Peace, or appearing shall refuse to be examined on Oath and give Evidence before such Justice or Justices of the Peace, before whom the Prosecution shall be depending, that then every such Person shall forfeit, for every such Offence, the Sum of forty Shillings, to be levied and paid in such Manner, and by such Means as are herein before directed as to other Penalties.

LXI. And be it further enacted, That all Summonses, issued by any Justice of the Peace, in pursuance of this Act, against the Owners or Proprietors of any Coaches, Diligences, or other Carriages required to be licensed by this Act, that shall be left at the Inn or other Place where the Diligence, Coach, or other Carriage, shall put up, with the Book-keeper or other Person who shall keep the Books for taking Places in such Coaches, Diligences, or other Carriages, shall be deemed good Service on the Owners or Proprietors of such Coaches, Diligences, or other Carriages, although such Owners or Proprietors shall not have a Residence or Habitation in such Inn or Place.

LXII. And be it further enacted, That a Conviction in the Form, and to the Effect following (mutatis mutandis), as the Case shall happen to be, shall be good and effectual, to all Intents and Purposes whatsoever, without stating the Case, or the Facts or Evidence in any particular Manner; that is to say,

'BE it remembered, That on the          Day of          in the Year of our Lord           at          in the County of           A. B. came before me C. D. one of his Majesty's Justices of the Peace for the said County, residing near the Place where the Offence was committed, and informed me, that E. F. of          on the          Day of          now last past, at          in the said County, did [here set forth the Fact for which the Information is laid]; whereupon the said E. F. after being duly summoned to answer the laid Charge, appeared before me on the          Day of           at          in the said County, and having heard the Charge contained in the said Information, declared he was not guilty of the said Offence, [or, as the Case may happen to be,] did not appear before me pursuant to the said Summons, [or, did neglect and refuse to make any Defence against the said Charge,] but the same being fully proved upon the Oath of G. H. a credible Witness, [or, as the Case may happen to be,] acknowledged and voluntarily confessed the same to be true; and it manifestly appearing to me that he the said E. F. is guilty of the Offence charged upon him in the said Information, I do therefore hereby convict him of the Offence aforesaid, and do declare and adjudge, that he the said E. F. hath forfeited the Sum of          of lawful Money of Great Britain, for the Offence aforesaid, to be distributed as the Law directs, according to the Form of the Statute in that Case made and provided. Given under my Hand and Seal, the          Day of          '

LXIII. Provided nevertheless, That it shall and may be lawful to and for the said Justice, where he shall see Cause, to mitigate and lessen any such Penalties as he shall think fit, reasonable Costs and Charges of the Officers and Informers, as well in making the Discovery as in prosecuting the same, being always allowed over and above such Mitigation, and so as such Mitigation do not reduce the Penalties to less than a Moiety of the Penalties incurred, over and above the said Costs and Charges; any Thing contained in this Act, or any other Act of Parliament, to the contrary notwithstanding.

LXIV. And be it further enacted, That the several Duties herein before granted shall be paid from Time to Time into the Hands of the Receiver General for the Time being of the Duties on stamped Vellum, Parchment, and Paper, who shall keep a separate and distinct Account of the several Rates and Duties, and pay the same (the necessary Charges of raising, paying, and accounting for the same, being deducted) into the Receipt of the Exchequer, at such Time, and in such Manner, as the Duties now charged on stamped Vellum, Parchment, and Paper, are directed to be paid; and that in the Office of the Auditor of the said Receipt there shall be provided and kept a Book or Books, in which all the Monies arising from the said several Rates and Duties, and paid into the said Receipt as aforesaid, shall be entered separate and apart from all other Monies paid or payable to his Majesty, his Heirs and Successors, upon any Account whatsoever.

'LXV. And whereas, by an Act made in the nineteenth Year of his present Majesty's Reign, certain Duties were granted on Licences to be taken out by Persons letting Horses to Hire for travelling Post, and certain Duties payable on such Horses let to Hire, and upon certain Carriages therein mentioned; which Duties, with sundry other Duties granted in the same Session of Parliament, were made a Fund for Payment of the several Annuities granted by an Act of the same Session of Parliament; and which said Duties were, by an Act of the twentieth Year of his said Majesty, repealed, and other Duties granted in lieu thereof, and made applicable to the same Uses and Purposes as the Duties so repealed; and by one other Act, of the twenty-third Year of his present Majesty's Reign, certain additional Duties were granted on Stage Coaches, and other Carriages, and were, together with other Duties, made a Fund for Payment of Annuities granted by an Act of the same Session of Parliament;' be it therefore enacted, That, from and after the first Day of August one thousand seven hundred and eighty-five, the yearly Sum of eighty-four thousand Pounds be reserved and set apart, and applied quarterly, at the Receipt of the Exchequer, out of such Monies as shall from Time to Time arise, as well by the Duties granted by this Act, as of the Arrears of the several Duties hereby repealed, and shall be applied towards paying the Annuities granted by the said Act of the nineteenth Year of his present Majesty's Reign; and that the yearly Sum of forty thousand Pounds be also reserved and set apart, and applied quarterly, at the Receipt of the Exchequer, out of such Monies as shall from Time to Time arise there, as well by the said Duties granted by this Act, as of the Arrears of the several Duties hereby repealed, and shall be applied towards paying the Annuities granted by the said Act of the twenty-third Year of his present Majesty's Reign; and that out of the Monies which shall be paid into the Receipt of the Exchequer, of the Duties hereby repealed, and out of the Duties granted by this Act, a proportional Part of the two Sums of eighty-four thousand Pounds, and forty thousand Pounds, shall, from the first Day of August one thousand seven hundred and eighty-five, to the tenth Day of October one thousand seven hundred and eighty-five, be set apart and applied towards Payment of the Annuities granted by the said several Acts of the nineteenth and twenty-third Years of his present Majesty's Reign; and the Residue of the Produce of the said Rates and Duties shall be a Fund for the Payment of the several Annuities, and all such other Charges and Expences as are directed to be pain and payable pursuant to an Act of this present Session of Parliament, intituled, An Act for granting Annuities to satisfy certain Navy, Victualling, and Transport Bills, and Ordnance Debentures.

LXVI. And be it further enacted, That so much of an Act made in the ninth Year of the Reign of her late Majesty Queen ANNE, intituled, An Act for establishing a General Post-office for all her Majesty's Dominions, and for setting a weekly Sum out of the Revenues thereof for the Service of the War, and other her Majesty's Occasions, as restrains any Persons, other than the Postmaster General for the Time being, and the respective Deputies and Substitutes of such Postmaster General, from preparing or providing, or from letting to Hire, or furnishing Horses or Furniture for riding Post within this Kingdom, shall be, and the same is hereby repealed and made void.

LXVII. And be it further enacted, That if any Person or Persons shall at any Time or Times be sued, molested, or prosecuted, for any Thing by him or them done or executed in pursuance of this Act, or of any Clause, Matter, or Thing herein contained, such Person or Persons shall or may plead the General Issued, and give the Special Matter in Evidence for his or their Defence; and if upon the Trial a Verdict shall be passed for the Defendant or Defendants, or the Plaintiff or Plaintiffs become nonsuited, then such Defendant or Defendants shall have Treble Costs awarded to him or them against such Plaintiff or Plaintiffs.