he shall so neglect or refuse to bring, send, or deliver, forfeit Twenty Shillings. for Tickets LXVIII. And be it enacted, That every Toll-gate Keeper shall Allowances to be entitled to demand and receive from the Collector to whom be made to Tollhe shall bring, send, or deliver such Tickets as aforesaid One gate Keepers Farthing for and in respect of each Horse specified in every delivered by Ticket, and also One Farthing for each such Horse for every them. Day more than One and less than Twenty-eight successive Days in such Tickets mentioned, and such Collector is hereby required to pay or allow such Sums accordingly. certain Cases for the Receipt of Tickets. LXIX. And be it enacted, That in and across any public Road Commissioners on which any Toll Gate shall not be erected sufficient for the of Stamps may Purposes of this Act it shall be lawful for the Commissioners of erect Gates in Stamps to cause Gates and Bars to be erected for the Receipt of the Tickets directed to be issued in pursuance of this Act, and to place a proper Person at every such Gate or Bar, who shall have Power and Authority to collect such Tickets, and to demand the Money from the Traveller for not producing and showing any such Ticket, in like Manner as any Toll-gate Keeper is by this Act authorized to collect and demand the same; and every such Person shall be subject to the same Penalties for any thing done or omitted contrary to this Act as any Toll-gate Keeper is by this Act subject and liable to, and every such Gate or Bar shall be deemed and taken to be a Toll Gate for all the Purposes of this Act. When Horses hired for 28 Days or more within that Period, the Check Ticket are returned LXX. And be it enacted, That where any licensed Postmaster shall let for Hire any Horse for Twenty-eight successive Days or more, and such Horse shall be returned to such Postmaster before the Expiration of the Time for which such Horse shall have been so let for Hire, such Postmaster, at the Time of receiving back such Horse, shall ask for and receive from the Person so returning such Horse the Check Ticket received by shall be delivered such Person in exchange for the original Ticket delivered to him up. on the letting of such Horse, and shall, within Three Days after the Return of such Horse, deliver up or transmit such Check Ticket to the Collector of the said Duties to whom he ought to deliver his Stamp Office Weekly Account; and if any licensed Penalties. Postmaster shall refuse or neglect to ask for such Check Ticket, or, having received the same, shall refuse or neglect to deliver up or to transmit the same to the said Collector within the Time aforesaid, he shall forfeit Twenty Pounds; and if such Postmaster shall use any such Check Ticket, or shall permit the same to be used, or shall give out the same to any Person, for the Purpose of being used to cover and protect any other letting for Hire from the Duty hereby granted, such Postmaster shall forfeit Fifty Pounds. livered to them, LXXI. And be it enacted, That every licensed Postmaster shall Postmasters to from Time to Time, whenever he shall be thereunto requested account for by any Collector or other authorized Officer of Stamp Duties, Tickets deas well during the Continuance of any Licence to such Post- and to re-deliver master as at or after the Expiration thereof, well and faithfully to the Collector account to such Collector or Officer respectively for all the such as remain Tickets which shall have been delivered to such Postmaster, in unaccounted for, or to pay pursuance the Value thereof. Penalty for Neglect or Refusal, 101. Penalty for forging Tickets, Commissioners of Stamps shall deliver to licensed Post masters Forms of Account, Insertion of certain Particulars therein. pursuance of this Act, under or in consequence of any such Licence as aforesaid; and such Postmaster shall also, on Demand, re-deliver to such Collector or Officer all such Tickets as shall not be satisfactorily accounted for in manner aforesaid, or in default thereof such Postmaster shall be liable to pay for every Ticket not accounted for as aforesaid after the Rate of One Shilling for every Horse specified or expressed by Figures or otherwise upon such Ticket and in the Receipt given by such Postmaster for the same; and such Rate or Sum of One Shilling for every Horse specified or expressed as aforesaid shall be deemed to be the Value of every such Ticket, and shall be a Debt due to His Majesty from such Postmaster, and shall be recovered accordingly; and if any such Postmaster shall neglect or refuse to account to such Collector or Officer in the Manner directed by this Act for every or any such Ticket as aforesaid, or shall neglect or refuse to pay to such Collector or Officer the Value of every or any such Ticket as shall not be satisfactorily accounted for, and as shall not be re-delivered, on Demand, to such Collector or Officer in the Manner directed by this Act, every such Postmaster so offending shall forfeit Ten Pounds over and above the Value of every such Ticket not so accounted for or re-delivered. LXXII. And be it enacted, That any Person who, with Intent to defraud His Majesty or any other Person, shall falsely make, forge, or counterfeit, or shall cause or procure to be falsely made, forged, or counterfeited, or shall wilfully aid or assist in the false-making, forging, or counterfeiting of any Ticket by this Act authorized or directed to be used, or shall utter or publish as true any such false, forged, or counterfeited Ticket, shall forfeit Fifty Pounds. LXXIII. And be it enacted, That the Commissioners of Stamps or their Officer, at the Time of issuing any Licence to any Postmaster, shall deliver to such Postmaster Papers, intituled "Stamp Office Weekly Account," which shall be adapted for the Insertion of the following Particulars relating to the Horses which adapted for the may be let for Hire; (that is to say,) the Day of the Month, the Month and the Year of such letting for Hire, the Names of the Towns or Places from which and to which, or from which and to which and back again, such Horses shall be hired to go, according as the Hiring may be, the Number of every Carriage required by this Act to be numbered, the Christian Name and Surname of every Postillion or Driver employed, the Amount of the Sum charged for or in respect of every letting for Hire, the Number of Horses let for Hire, the Number of Days and the Number of Miles for which such Horses shall be let for Hire, and the Amount of the Duty payable for and in respect of every such letting for Hire, as the Case may be or shall require, according to the following Form, or such other Form as the said Commissioners shall judge convenient for keeping such Account : STAMP LXXIV. And be it enacted, That every licensed Postmaster Particulars to shall truly insert and set forth in such his Stamp Office Weekly be inserted in the Stamp Account the several Particulars following; (that is to say,) the Office Weekly Day of the Month, the Month and Year, on which every Horse Accounts. let for Hire by him shall be let for Hire, and from and to what Place, or from and to what Place and back again, every such Horse shall be hired to go, the Number of every Carriage (which by this Act is required to be numbered) which shall be furnished with any such Horse, the Christian Name and Surname of every Postillion or Driver employed with every such Horse, the Amount of the Sum charged for the Hire or Use of every such Horse, where in any Case allowed by this Act the Postmaster shall elect to pay One Fifth thereof for the Duty on such letting, the Time for which the same shall be let for Hire or used, the Number of Horses so let for Hire, and where the Distance shall be ascertained the Number of Miles within which the same shall be hired to go or to go and return, or such of the several Particulars aforesaid as shall be applicable to each respective letting for Hire, and in all Cases the Amount of the Duty payable for and in respect of every Horse upon every such letting for Hire or using; and whenever such licensed Postmaster shall let any On letting Horse for Hire for Twenty-eight successive Days or more he Horses for shall insert and set forth in such his Stamp Office Weekly Account Twenty-eight the several Particulars following; (that is to say,) the Number successive Day of Horses so let for Hire, the Day of the Month, the Month and or more. Year, on which such Hiring shall commence, the Number of every Carriage by this Act required to be numbered which shall be furnished therewith, the Christian Name and Surname of every Postillion or Driver employed with every such Horse, the Time for which the same shall be hired, and the Name and Place of Abode of the Person hiring the same; and such Postmaster shall Where Horses also insert in every such Account a Memorandum or Notice of let for Twentyevery Horse which shall have been let for Hire by him for eight successive Twenty-eight successive Days or more, and which since the Date Days or more of his last Account shall have been given up and returned to fore the Expira2 & 3 GUL. IV. ЗА him are returned be tion of the Term. Penalty for Entries to be made on the Day Horses are let or returned. Penalty, 40s. Account to be open for the Inspection of proper Officers. Penalty, 101. When and Postmasters shall deliver their Accounts, and pay the Duty thereon. him by the Hirer before the Expiration of the Time for which such Horse shall have been let for Hire, and the Day of the Month on which the same shall have been so given up and returned, and also the Amount of the Duty payable in respect of the Time during which every such Horse shall have been under the Direction of the Person hiring the same by virtue of such letting for Hire as aforesaid; and in case of the Neglect or Omission of any licensed Postmaster to insert in any such Stamp Office Weekly Account the Particulars herein-before respectively mentioned, or any of them, applicable to each respective letting for Hire, he shall for every such Neglect or Omission forfeit Twenty Pounds. LXXV. And be it enacted, That every licensed Postmaster who shall let any Horse for Hire shall enter or cause to be entered, in such his Stamp Office Weekly Account, the several Particulars by this Act required to be inserted therein, on the Day on which any such Horse shall be so let for Hire or so given up and returned as aforesaid, or on the Day next immediately following, or in default thereof he shall forfeit Forty Shillings. LXXVI. And be it enacted, That every such Stamp Office Weekly Account of every licensed Postmaster shall be open for the Inspection and Examination at all seasonable Times of the Commissioners of Stamps, or any Collector of the said Duties, or any authorized Officer of Stamp Duties; and any Postmaster who shall refuse to permit such Commissioners or Collector or Officer, at any seasonable Time, to inspect such his Stamp Office Weekly Account, shall for every such Refusal forfeit Ten Pounds. LXXVII. And be it enacted, That every licensed Postmaster where licensed residing within the Distance of Five Miles from the Head Office for Stamps shall attend and deliver his Stamp Office Weekly Accounts, and shall pay the Duties for which he shall be accountable either to the Commissioners of Stamps at the said Head Office, or to some Collector of the said Duties, at such Place and at such Time as shall be appointed for that Purpose by a Notice to be given upon the blank Forms of the Stamp Office Weekly Accounts, which shall from Time to Time be delivered to such Postmaster for the Purpose of making therein the Entries required by this Act, provided such Place be not at a greater Distance than Two Miles from the said Head Office; and every licensed Postmaster not residing within Five Miles of the said Head Office shall attend and deliver his Stamp Office Weekly Accounts, and shall pay the Duties for which he shall be accountable to the Collector of the said Duties authorized to receive the same at such Place in the Market Town in which such Postmaster shall reside, or (in case he shall not reside in a Market Town) in the Market Town nearest to his Place of Residence, and at such Time as shall be appointed for that Purpose by a Notice to be given in manner aforesaid, under the Penalty of Twenty Pounds for every Default in not attending to deliver or in not delivering any such Account at the Time and in manner aforesaid, and Double the Amount of the Duties due and payable by such Postmaster, so far as the same can be ascertained; and in default of the Delivery of any such Account, the said Duties may be computed by the Tickets which such Postmaster Penalty for shall shall have issued or caused to be issued, under the Provisions of this Act, by calculating the Rate of Duty imposed by this Act upon the Number of Horses, and for the Number of Miles or Days, or otherwise, as the Case may be, specified or expressed upon such Tickets respectively, without regard to the Option of such Postmaster, in any Case, of paying One Fifth Part of the Sum charged for the Hire of any of such Horses for the Duty on the letting thereof. make a Declara LXXVIII. And be it enacted, That every licensed Postmaster Postmaster to shall, at the respective Times of delivering his Account and paying the Money due thereon, make and subscribe, in the Presence tion of the of the Collector or other Officer authorized to receive such Account, a Declaration of the Truth of the Account then delivered in the Form following: I A. B. do declare, That the Stamp Office Weekly Account hereunto annexed doth contain a just and true Statement of the Number of Horses which have been let for Hire by me or my Servants, or on my Account and Behalf, from the to the Day of ' Day of And if any licensed Postmaster shall refuse to make and subscribe LXXIX. Provided always, and be it enacted, That it shall not be lawful for any Person to inform, sue, or prosecute, either in any Court of Record or before any Justice of the Peace, or otherwise, for Recovery of the said Penalty of Twenty Pounds and Double Duty for any Default in not attending to deliver or in not delivering any such Account as aforesaid, or for Recovery of the said Penalty of Twenty Pounds for refusing to make and subscribe any such Declaration as aforesaid, without having first obtained the Consent in Writing of Two or more of the Commissioners of Stamps for that Purpose, unless the Action, Suit, or Prosecution for any such Penalty as aforesaid shall be carried on by the Solicitor of Stamps in England or Scotland respectively; any thing herein contained to the contrary thereof notwithstanding. Truth of his Account. Penalty for Consent of the of Stamps Two last-mentioned Penalties. LXXX. And be it enacted, That the Commissioners of Stamps, Allowance to or the Collectors or other Officers aforesaid, at the Time of their be made to settling the respective Accounts of the several licensed Post- Postmasters out of the Monies masters in manner herein-before mentioned, shall allow to such duly accounted Postmasters, for their own Use and Benefit, and shall deduct for and paid. from the Amount payable by them on such their respective Accounts, after the Rate of Three-pence in the Pound, out of the Monies by them regularly accounted for and paid pursuant to the Directions of this Act. LXXXI. And 3A 2 |