CARRIAGES. mission, shall be assessed for the year commencing from that COACHES AND day at the rate specified in the schedules, and according to the lists which shall or ought to have been returned as aforesaid, subject to the power of surcharge as given by the act (1). If any person shall keep carriages at any place where he shall have no fixed residence, or come to reside in any district after the time for returning the lists before mentioned, not being charged therein, the assessor, surveyor, or inspector of the district shall, in every case within his knowledge, at any time deliver or leave the notices before directed at the house where such persons shall be, or such carriages shall be kept. And such person, or the person having the charge of such carriages, shall cause such lists (being previously signed by them as aforesaid) to be delivered to such assessor, &c. within twenty-one days after the delivery of such notice; and shall also deliver a declaration where they or the persons to whom such carriages do belong have been assessed for that year to the duties hereby imposed, together with their respective places of abode, and the names of such persons; or in case no assessment, or no sufficient assessment has been made, then where they have delivered lists, in order to be assessed. And in case the parties have not been duly or sufficiently assessed, or shall not have made any return, they shall be chargeable to the duties hereby made payable, and for which returns ought to be made either in the parish or place where such last mentioned notice shall have been delivered, as if such person was actually resident therein, or in the parish or place where such persons shall have their place of ordinary residence. And if any person after receipt of such notice shall remove without having delivered such list and declaration, he shall forfeit £50 (2). Every maker of coaches or carriages shall enter in a book (3) the number and kinds of carriages by him built for sale, distinguishing the number of the wheels of each, and the number sold, the names and places of abode of the persons to whom sold, and the day on which each carriage was delivered, or sent out of his shop or warehouse. And every seller of carriages by auction or commission shall enter in a book the number and kinds of carriages sold by him, distinguishing the number of wheels of each, and the days on which such carriages were sold respectively; which books shall at all reasonable times in the day be inspected by the assessors, surveyor, or inspectors of the (1) 43 Geo. 3. c. 161. s. 27. (3) Vide ante 1 vol. 842. CARRIAGES. COACHES AND place where such person shall reside. And every such person shall, within 20 days after the 5th of July, and the 5th of Oct. 1804, and within twenty days after the 5th of January and the 5th of April, the 5th of July and the 5th of October, in every subsequent year, deliver a true copy in writing, of every entry made in such book during each preceding quarter, to the assessors, for the use of the inspector or surveyor, or to such surveyor or inspector himself; and, when required by such surveyor or inspector, every such person, or his chief servant, manager, or workman, shall make oath or affirmation of the truth of such account, every copy of which shall, to the best of his knowledge or belief, express the Christian and surname of every person therein required to be entered, and the place of his usual residence, on pain of forfeiting 50 for neglecting to keep such account or to deliver such copy thereof, or for wilfully omitting any description that ought to be inserted therein (1). And forms for entering such accounts shall be prepared by the commissioners of taxes, and issued to every person applying for the same, and leaving his name and place of abode in writing at the tax-office, or with any surveyor of the district where such applicant shall reside. And, at the end of the year, every such account shall (all such entries being required to be first duly made) be signed by the party, with his own proper name, in his usual manner of writing, and returned in like manner as aforesaid. And in default of such application, the party shall provide, fill up, sign, and deliver the proper forms to the assessor, surveyor, or inspector, in like manner, on pain of forfeiting £50 for neglecting to deliver up such accounts within the time limited (2). And the assessor, surveyor, or inspector, to whom such account shall be delivered by any coachmaker or seller of carriages, shall return to the commissioners a certificate of the number of such carriages, of the several descriptions herein mentioned, by such persons respectively built or sold within the period of such account, and the amount of duty chargeable thereon; and the said commissioners shall cause an assessment to be made on the amount contained in each certificate, and added to the assessment of the other duties charged in the same parish or place, and shall cause the same to be inserted in the collector's duplicate, who shall demand and collect the same at the same times, and under the same warrant as the CARRIAGES. other duties (1). And by the statute 50 Geo. 3. c. 104. every COACHES AND maker of any carriage called a taxed cart, built and constructed according to the regulations of the 48 Geo. 3. c. 55., or of that act, for sale, shall cause his name and place of abode, and the places where such business shall be carried on, to be returned to the commissioners, in like manner as required to be done by makers for sale of other carriages chargeable with duty, and under the like penalty; and every such maker shall also, from time to time, enter in a book the number of such carriages built or constructed for sale as taxed carts, and the names and places of abode of the persons to whom sold, and the full value, together with the full and just price, or other consideration, for the same, and the day on which each carriage was delivered or sent out; all which books shall, at all reasonable times in the day-time, be open to the inspection of the assessor or collector, surveyor, or inspector for the place where the maker resides; and every person required to enter and keep such account, shall, within twenty-one days after 10th October and 5th April in every year, deliver a true copy of every entry made within the previous half-year, to the assessors or collectors of the ward, &c. where the maker resides; and when required to do so by such surveyor or inspector, every such maker, his chief servant, workman, or manager, shall make oath or affirmation of the truth of such account, according to the best of his knowledge and belief; and if any maker neglect to keep such account, or to deliver such copy, or wilfully omit any thing, or make any false entry, he shall forfeit a sum not exceeding £20 (2). By Names, &c. on the same statute, every maker of taxed carts for sale shall, be taxed carts. fore delivery to the purchaser, cause the name and place of abode of the purchaser, and the words "a taxed cart," and also the name and place of abode of the maker, and the full value or the actual price, to be painted in a conspicuous part of the outside of the back part of the carriage, in words at length, and in Roman characters, in black letters on a white ground, or white letters on a black ground, each of the letters being at least one inch in length, and of a proportionate breadth; in default whereof a penalty of £20 is incurred by the maker or user of the carts. (3) (1) 43 Geo. 3. (2) 50 Geo. 3. (3) 50 Geo. 3. C. 161. s. 45. c. 104. s. 5. In the various regulations con- CORDAGE. Entry on Importation. The manufacture of cordage for shipping is regulated by 25 Geo. 3. c. 56., by which the previous act of 35 Eliz. c. 8. is repealed, and new regulations entered into for preventing the frauds and deceits practised in the making of this important article. The 25 Geo. 3. provides that no person shall use, in the making of cables, hawsers, or other ropes for the use of shipping, or knowingly sell the same, in the manufacturing whereof there shall be used any hemp usually known by the names of short chucking, half clean, whale line, or other toppings, cordilla, damaged hemp bought at sales, or any hemp from which the staple part has been taken away by the manufacturer, on pain of forfeiting (if he be the manufacturer thereof) such cable, hawser, or other rope, and treble the value thereof, and the vendor thereof knowingly, and not being the manufacturer, treble value (1). And for better distinguishing the quality of cables and ropes for shipping, it is required that whenever they shall be manufactured in whole or in part of any hemp inferior to clean Petersburgh hemp, the same shall be deemed inferior cordage, and the maker shall distinguish it by running into the same, from end to end of each cable, three tarred-mark yarns spun with turn contrary to that of rope yarn, and also one such tarred yarn in every other rope for the use of shipping, and by marking on a tally to be fixed on the same the word "staple," or "inferior," according to the quality (2), and also his name, signed by himself or his attorney, together with the name of the place where manufactured (3), and in default thereof every manufacturer shall for every offence forfeit 10s. a hundred weight; and if any rope maker shall wilfully or knowingly permit his name to be put as aforesaid on the tally of any cable, &c. not being of his own proper manufacturing; or if the vendor or proprietor of any such cable, &c. other person whomsoever, wilfully and knowingly mark upon the tally affixed thereon the name of any person not being the manufacturer thereof he shall forfeit £20 (4). And if any person shall make any cables of any old or worn stuff, which shall contain above seven inches in compass, he shall forfeit four times the value thereof (5). And when any ship belonging to any of his majesty's subjects resident in Great Britain, or in the British colonies, shall come into any port in this kingdom, the master at the time of making his entry at the custom house shall or any CORDAGE. make entry on oath of all foreign made cordage on board, for which no duties have been paid, (standing and running rigging in use excepted); and such master shall before such ship be cleared inwards where any discharge shall be made of her lading, pay for such foreign made cordage, as shall be specified or mentioned in the said entry, the like duties as by the laws now in being are charged upon foreign made cordage imported into this kingdom, and if such master shall make default herein such foreign made cordage on board such ship shall be forfeited, and he shall also forfeit 20s. for every hundred weight thereof (1). But the same shall not extend to cordage brought from the East Indies, nor to the materials at present in the use of any ship built abroad before the passing of this act, the property of any British subject (2). All pecuniary penalties or forfeitures by this act imposed exceeding £5 are to be recovered in the courts of Westminster, if not exceeding £5 the same may be levied by distress, by one justice, on the oaths of two witnesses, and if sufficient distress cannot be found such justice shall commit the offender to the common gaol or house of correction for any time not exceeding three calendar months, nor less than seven days, or until such penalty and all costs and charges shall be paid; all such penalties and forfeitures, and also all cordage which shall be forfeited, shall be paid and delivered to the person who shall sue, who may sell or otherwise dispose of such cordage (after being cut into lengths not exceeding twelve feet) to his own use (3); provided that if any person shall think himself aggrieved by any thing done in pursuance of this act, and for which no particular method of relief is appointed, he may within four months appeal to the sessions, giving fourteen days' notice in writing of his intention to appeal, and the matter thereof, to the person appealed against, and within four days after such notice entering into recognizance before some justice, with two sureties, to try such appeal, and abide the order and pay such costs as shall be awarded at sessions; and on due proof of notice and entering into the recognizance, the justices at such sessions shall hear and finally determine such appeal, and award such costs as they shall think proper, which determination shall be final and conclusive (4); and no order, verdict, judgment, or other proceeding shall be quashed for want of form only, or be removed by certiorari or other writ into any other court; and such distress shall not be |