INSTRUCTIONS 
 
 COLLECTING THE DUTIES 
 
 POST HORSES, 
 
 HORSES LET FOR HIRE, 
 
 GREAT BRITAIN. 
 
INSTRUCTIONS 
 
 COLLECTING THE DUTIES 
 
 POST HORSES, 
 
 AND OTHER 
 
 HOUSES LET FOE HIRE, 
 
 GREAT BRITAIN. 
 
 LONDON: 
 
 PRINTED POR THE HONORABLE COMMISSIONERS 
 OE INLAND REVENUE, 
 
 BY J. HARTNELL & CO., RED HON COURT, FLEET STREET. 
 
 1850 . 
 
INDEX. 
 
 Duties. 3 
 
 Exemptions. 8 
 
 Licences .. 
 
 Tickets. iq 
 
 Toll-Gates ... 
 
 Weekly Accounts, &c. 18 
 
 Composition. 26 
 
 Eairs, Eaces, 8 tc. 29 
 
 Penalties . 30 
 
3 
 
 DUTIES, 2 k 3 WILL. IV. Cap. 120. 
 Schedule (A.) 
 
 £ s. d. 
 
 Foe and in respect of every Licence 
 to be taken out Yearly by every 
 Person who shall let any Horse 
 
 for Hire in Great Britain . 0 7 6 
 
 No. 1.—And for and in respect of every Horse 
 let for Hire by the Mile, at the usual 
 rate charged for Horses travelling 
 Post, at the place at which such 
 Horse shall be let for Hire; (that is 
 to say), for every Mile such Horse 
 shall be hired or used to travel or go 0 0 1| 
 No. 2 —And for and in respect of every ( thf' 1™ 
 Horse let for Hire to go no greater \ Leufng; f0 or U i!l 
 Distance than Eight Miles from I p b c e "5 1 , 1 i0 " Ic 0 l (!f e 
 the place qf letting ..................' 
 
 No. 3.—And for and in respect of every Horse 
 let for Hire to go no greater dis¬ 
 tance tjian Eight Miles from the 
 place of letting, where such Horse 
 shall not bring back any Person, 
 and shall not deviate from the 
 usual Line of Boad between the 
 place of letting, and the place to 
 which such Horse shall be hired 
 to travel or go 
 
 0 I 0 
 
4 
 
 £ s. d. 
 
 No. 4.—And for and in respect of every 
 Horse let for Hire, or used for any 
 period of time less than Twenty- 
 Eight successive Days, or in any 
 other manner than as aforesaid 
 And also for and in respect of every 
 Horse let for Hire for Twenty- 
 Eight successive Days, or for any 
 longer period of time, where any 
 such Horse shall be returned in a 
 less period of time than Twenty- 
 Eight successive Days, and shall 
 not be exchanged for another Horse 
 in continuation of the same Hiring 
 No. 5.—Or in lieu of such last-mentioned 
 One Fifth part of such Sum, (at 
 the option of the Person letting 
 the Horse), the following Duties 
 for every Day such Horse shall 
 be let for Hire or used; or shall 
 (by virtue of any such Letting) 
 have been under the direction of 
 
 the Person. to whom the same 
 shall be hired; (that is to say,) 
 
 For every Day not exceeding Three 
 
 Days.'.. 0 2 6 
 
 And for every Day exceeding Three 
 Days, and not exceeding Thirteen 
 
 Days. 0 19 
 
 And for every Day exceeding Thir¬ 
 teen Days, and less than Twenty- 
 
 Eight Days. 0 1 3 
 
 No. 6.—For missing Tickets; for every Horse section n. 
 
 mentioned thereon . 0 1 0 
 
HEADS OF CHARGE. 
 
 No. 1.—The Duty of l\d. per horse, per mile, is chargeable 
 upon all regular posting-work; that is, where the letting 
 for hire is by the mile at the usual rate of travelling post, 
 computed on the stage or distance which the horses are 
 used to travel or go from the licensed premises of the 
 Postmaster—the Traveller being conveyed in s.uch cases 
 ouly one way of the journey, that is, either front or to the 
 Postmaster’s licensed premises to or from the further end 
 of the stage, and the horses returning or going the other 
 way of the journey without conveying any Traveller. It 
 is obvious that in such cases the rate of duty is charge¬ 
 able on one half of the whole number of miles which the 
 homes travel from the Postmaster’s licensed premises, out 
 and home, the hirer being conveyed and paying the usual 
 rate of posting only for the same distance; and, therefore, 
 whenever these circumstance occur in any case, although 
 the Traveller may be taken up and set down at other 
 places than the Postmaster's licensed premises, yet no 
 objection should be made to the Postmaster entering such 
 hiring and the Duty thereon as under the first head of 
 charge. 
 
 The following will, it is presumed, sufficiently illustrate 
 these Instructions under the First Head of Charge:— 
 
 Suppose the Postmaster’s licensed premises at A, distant 
 from B 12 miles, and a pair of horses hired at the usual 
 rate, say Is. M. per mile, to convey a Traveller from A 
 to B, and there to leave him:—in this case the horses will 
 travel out and home 24 miles, but the Traveller will be 
 conveyed and the hire paid on only half that distance, 
 viz., 12 miles; the hire in such case will be 18s., and the 
 Duty at per horse per mile will be 3s. The same 
 
result will follow if the hiring be to take up the Traveller 
 at B and convey him to A on the same terms; and 
 generally in any case where the number of miles travelled 
 With the hirer is equal to the number travelled without 
 him, the entry is to be made under the First Head. 
 
 * But Whenever the miles travelled without the hirer 
 exceed the miles travelled with him, the hiring must be 
 entered as a job and charged under one of the other 
 Heads of Duty. 
 
 No. 2.—This Head of Duty includes all hirings, whether 
 by the mile or otherwise (except hirings by Time), to go 
 to a specified place or places, not further than 8 miles from 
 the Postmaster’s licensed premises, Whether any person is 
 or is not brought back, and whether the direct line of 
 road is or is hot deviated from within such prescribed 
 distance. 
 
 No. 3.—Under this Head are included only hirings to 
 a specified place, at no greater distance than 8 miles from 
 the Postmaster’s licensed premises, where no person is 
 brought back, and the direct line of road between the 
 place Of letting, (which by sec. 54 is in all cases to be 
 deemed to be the Postmaster’s licensed premises), and the 
 place to which the horse is hired to go is not deviated 
 from. Horses drawing Hearses or Mourning Coaches 
 Within the distance of 8 miles from the place of letting 
 are, from the mode of their employment, obviously charge¬ 
 able tinder No. 2 Head of Charge, and not under No. 3. 
 
 It may here be observed, that where any letting for 
 hire of horses to be used within the distance of 8 mile3 
 falls equally under the 1st, 2nd, and 3rd Heads of Charge, 
 or any two of them, (as may frequently be the case), the 
 Postmaster has the Option of electing under which head 
 of Charge, applicable to the case, he will rate the same 
 and pay the Duty thereon. 
 
1 
 
 Nos. 4 k 5.—These Heads of Charge include Funeral 
 Jobs at a distance exceeding 8 miles from the Post¬ 
 masters’ licensed premises; all hirings by Time for any 
 period less than Twenty-eight days, whether the distance 
 travelled be long or short; all hirings not coming under 
 any preceding Head of Charge, and hirings for Twenty- 
 eight days or more, when the Horse is returned before 
 the expiration of Twenty-eight days. 
 
 N.B.—In every case in which a Carriage is used with 
 a horse or horses, the amount to be inserted as the sum 
 charged for the hire, is the full sum charged or paid for 
 the hire of both Carriage and Horses, whether they were 
 hired together or separately; and no deduction must be 
 made or allowed on pretence of - expenses for Post-boys, 
 or Drivers, or otherwise. In calculating the Duty in such 
 case, the fractional part of a penny is to be disregarded. 
 
 No. 6.—The Charge under this Head is Is. for every 
 horse mentioned in any Ticket supplied to the Postmaster 
 which he may be unable satisfactorily to account for, on 
 the Tickets in his possession being balanced by the 
 Officer. (Sec. 71.) 
 
 The Duties on Horses let for hire attach and are pay¬ 
 able upon every Horse let for hire, or used either as a 
 Saddle Horse, or for drawing any Carriage or Vehicle 
 conveying any. person, or for drawing any Mourning Coach 
 or Hearse, subject to certain exemptions hereinafter 
 mentioned. 
 
 Every person letting any horse for hire is chargeable 
 with the duty, whether he receive such duty or not. 
 (See. 82.) 
 
8 
 
 EXEMPTIONS. 
 
 Horses used in drawing any Public Stage Carriage 
 duly licensed (s. 53); Horses used in drawing Hackney 
 Carriages in London (s. 53), or within the distance of 10 
 iniles from the General Post Office; and in Country Towns 
 (s. 84) within the distance of 5 miles from the Post Office 
 of such towns respectively. 
 
 Horses let for Yeomanry Corps, on the production of a 
 Certificate from the Commanding Officer or Adjutant. 
 
 Horses employed in forwarding Public Expresses on 
 the exclusive service of the Government, 
 
 Horses used exclusively in conveying the Mail. 
 
 Horses used in drawing any carriage kept or usually 
 employed for the conveyance of Fish. (S. 53.) 
 
 Horses let for hire by time for Twenty-eight successive 
 days or more in one hiring, and not returned within 
 Twenty-eight days; or, if returned within that period, 
 exchanged for others in completion of the original hiring. 
 These lettings must, however, be duly entered in the 
 Postmasters’ Weekly Accounts, and proper tickets issued 
 with the names and residences of the hirers inserted 
 therein. 
 
 Mules are exempt from these duties; but, if used in 
 drawing Stage Carriages the Stage Carriage Duty attaches. 
 
 LICENCES. 
 
 Collectors and Supervisors must take care that in every 
 Licence granted to any Postmaster, the Inn, House, or 
 Place be truly described, as well as the name of the City* 
 Ihwn or Village; and County. 
 
9 
 
 Supervisors and Officers must see that every Postmaster 
 in their respective stations he duly licensed, and the Li¬ 
 cence renewed immediately after the 31st of January in 
 each year (s. 55); and if he let horses at more than one 
 set of" premises, that he take out a separate Licence for 
 each place (s. 58); also, that proper Sign Boards he put 
 up in terms of the Act (s. 59). And they must he prepared 
 to give evidence of the fact if called upon to do so. 
 
 Postmasters’ Licences cannot he transferred. On the 
 Death, Bankruptcy, or Insolvency of a Licensed Post¬ 
 master, it will he lawful for his Executor, Administrator, 
 Assignee, or Trustee, or for any other person succeeding 
 to, or taking possession of, the premises to carry on the 
 business, provided a New Licence, he taken out within 
 Thirty days after such Death, Bankruptcy, or Insolvency. 
 Such person will he subject to the same Regulations and 
 Duties as his predecessor was subject and liable to. 
 (Sec. 56.) 
 
 The particulars of every Licence are to he inserted in 
 the respective Licence Registers, in each Station, and in the 
 front of the Survey Books, agreeably to the following 
 Form:— 
 
10 
 
 growing duty traders; and at the foot of the Scheme 
 in the Journal it ttiust be stated in what books Post-' 
 masters and Toll-gates are surveyed. 
 
 When a Postmaster discontinues business, the tickets 
 in his possession are to be taken up by the Officer, and 
 accounted for in the Survey Book. The Words “Left off,” 
 and the date when the Postmaster discontinued, are to be 
 entered opposite to his name in the front of the Survey 
 Book in the Usual manlier. The Officer must immediately 
 acquaint the Supervisor, who must inquire into the fact, 
 without delay, and notify his examination in the manner 
 directed With regard to other traders, and cause the neces¬ 
 sary steps to be taken for securing any duty due from the 
 trader. 
 
 TICKETS, AND SURVEY ON TOLL-GATES. 
 
 Supervisors must supply their Officers with Tickets, and 
 keep an account thereof in their Checks according to the 
 following Form:— . ■ 
 
 Account of Post Horse Tickets received from the Chief Office and 
 delivered to the Officers. 
 
11 
 
 Every Officer must also keep au account in bis Survey 
 Book of all Tickets received from his Supervisor, and 
 delivered to Postmasters and Toll-gate Keepers, agree¬ 
 ably to the following Form:— 
 
12 
 
 Before delivering any Tickets to a Postmaster, the 
 Officer must write the Postmaster’s name on each ticket, 
 and also the name of the Division or Eide, and that of 
 his own residence, or proper place of address, and sign his 
 initials thereto. He must also endeavour to obtain a 
 receipt in his Survey Book, or otherwise, from each Post¬ 
 master, or some responsible person on "his behalf, for the 
 number of tickets so delivered, and keep an account 
 thereof for each Postmaster in the Survey Book, agreeably 
 to the following Form:— 
 
 A. B. Postmaster’s Account of Tickets _, Round, 18_ 
 
 N.B .—This Account is to le kept in such cases only as the Board shall 
 give special directions in, which will he done in cases of fraud or gross 
 irregularities. 
 
 When the Board have directed the Tickets in the pos¬ 
 session of any Postmaster to be taken account of and 
 balanced in the above manner, it must be done at the 
 
13 
 
 close of each Round, or oftener if necessary; and for 
 every ticket not satisfactorily accounted for, a charge 
 must be made of Is. for each Horse specified therein. 
 (Sec. 71.) 
 
 The sums thus charged must be brought to account 
 with the other Duties for the Round, and the words 
 “ Balanced Tickets ” are to be written under the last 
 entry in the Weekly Account, with the date and minute 
 of the inspection. 
 
 The Tickets and the Entries in the Weekly Accounts 
 should correspond; and the Postmaster must be informed 
 that a Ticket properly filled up should be delivered for 
 every letting, whether the Horse have to pass a Toll-gateor 
 not. If a wrong Ticket be inadvertently issued, the hiring 
 should nevertheless be entered according to its true na¬ 
 ture, and the discrepancy explained by the Postmaster in 
 the Weekly Account. The account of tickets, if kept 
 against him, may also be corrected. If a Horse be used 
 by a Postmaster for his private purposes, or no charge 
 direct or indirect be made in respect thereof, a ticket is 
 not required, as no Duty attaches for the use of the Horse 
 under Such circumstances; but the Postmaster is thereby 
 rendered liable to be charged in the following year with 
 Assessed Taxes for such Horse; and the fact of any horse 
 being so used must be reported to the Board, in order 
 that the Postmaster may be charged with 6uch Taxes 
 accordingly. 
 
 When a Ticket has been issued for a certain number of 
 miles, and the party hiring has either not gone so far or 
 proceeded further than at first intended, the Postmaster 
 may be allowed to amend the entry, so that the correct 
 Duty for the actual hiring be duly accounted for. 
 
 In hirings for more than One day, the hirer’s name and 
 residence must be inserted in the Ticket. (Secs. 61 & 62.) 
 
14 
 
 The-Office must supply eyery Toll-gate Keeper in his 
 station with a. Copy; of the Instructions issued for his 
 guidance • and with Exchange Tickets, titled with the 
 name of the Toll-gate and County; and explain to him 
 the manner in which they are to be filled up and used; 
 and §lso how tickets issued by Postmasters should be 
 filled up, in order that he may know whether those left 
 with him be proper or not. That he must pot allow any 
 hired Horse to pass unaccompanied by a proper ticket, or 
 Exchange Ticket, without demanding and receiving the 
 Is, 9<f, allowed by law; PPr on any account give an Ex¬ 
 change Ticket when he reeeiyes Is. 9d„ or when a proper 
 ticket is pot delivered to him; nor make, nor suffer to be 
 made, apy alteration whatever in tickets received by him; 
 gpr deliver them on any pretext tp the Postmaster, or to 
 any other person than the proper Officer; nor permit any 
 person except such officer to inspect the same. 
 
 The Officer is to keep an account of Exchange Tickets 
 delivered to each TpJl-gate Keeper, and from time to time 
 examine his stock for the purpose of preventing or dis¬ 
 covering fraud, by Exchange Tickets being given without 
 Original Tickets having been left; recording the parti¬ 
 culars pf each delivery and examination of such tickets 
 according to the following Form;— 
 
 0 _ Toll gate. A. B. __ Toll-gate Keeper. Account (ff 
 
 Exchange Tickets. 
 
 When Delivered 
 
 j Number 
 
 i 
 
 j 
 
 When Examined j 
 
 N cr 5 I 
 
 One 
 
 Pay 
 
 Days 
 
 Day 
 
 Days 
 
 
 
 
 
 
 
15 
 
 All Toll-gates in an Officer’s residence, or within one 
 mile thereof, are to he surveyed at least once every day, 
 (Sundays excepted), and Toll-gates in out-walks and 
 country business are to he visited as often as Growing 
 Duty Traders, unless they he in remote places, and the 
 number of tickets received he inconsiderable, when the 
 Collector and Supervisor may allow the visits to he less, 
 frequent; taking care, however, that at least one he made 
 in every Fourteen days, and one immediately after the 
 close of each Eound. Such indulgence must be entered 
 in the front of the proper Survey-book, and signed by the 
 Collector and Supervisor. 
 
 Private Toll-bars, where tickets are not received, need 
 not he surveyed. 
 
 On each visit at a Toll-gate, the Officer must inquire 
 whether any hired Horse has passed through unaccom¬ 
 panied by a proper ticket; and if so, he must acquaint his 
 Supervisor, in order that the Board may be informed. 
 
 The Officer must take into his possession all the tickets 
 received by the Toll-gate Keeper since the last Survey, 
 and write his name on the back of each ticket, with the 
 day, month, and year when received, and see that the 
 Toll-gate Keeper has endorsed the required particulars 
 thereon. He must enter the date and minute of his visit 
 on the Toll-gate paper, with an account of the number of 
 tickets received, the amount of allowance at one farthing 
 for each Horse specified thereon, and for each such Horse 
 for every day where more than One, and less that Twenty- 
 eight successive days. When tickets have been received, 
 the Officer and Toll-gate Keeper must sign the account 
 for each entry. 
 
 Alltheseparticulars,(except the signatures), are to he 
 entered in the Survey-hook. 
 
 Tickets that dp not belong to the station in which they 
 
16 
 
 are received must be sent within a week after being taken 
 up, with proper letters of advice, to the respective Officers 
 whose addresses are endorsed thereon* 
 
 These letters must immediately be acknowledged, the 
 particulars thereof registered in the Survey-book, and an 
 account of tickets so received entered, agreeably to the 
 annexed precedent:— 
 
17 
 
 Supervisors must frequently examine the Officers’ ac¬ 
 counts of Tickets, compare them with the Letters of Advice 
 and Acknowledgment, and see that the accounts are 
 correctly balanced at the end of every Round. 
 
 The allowances to Toll-gate Keepers for collecting 
 Tickets are to he paid at such times as may be arranged 
 between them and the Collectors; the claims being pre¬ 
 viously compared with the original entries in the Toll- 
 gate Keepers’ papers, and their correctness certified by 
 the Supervisors. When Tickets are collected at gates 
 more than Two miles from the places at which the sittings 
 are held, the Collectors, after having examined the ac¬ 
 counts, may advance the necessary sums to the Super¬ 
 visors to pay the Toll-gate Keepers, whose receipts are to 
 be taken on the proper Schedules, which receipts must he 
 immediately transmitted to the Collectors. 
 
 The Board being empowered to erect Gates and Bars 
 bn any public road for the receipt of Tickets; whenever 
 a Collector or Supervisor is of opinion that such a gate 
 or bar is necessary, the case must be represented to the 
 Board. Supervisors must see that all such gates or bars 
 are kept in repair, and the persons employed thereat 
 efficient and attentive in the discharge of their duty. 
 
 At. the end of every Quarter the Officer must make 
 separate parcels of the Tickets received from each Post¬ 
 master, including those received from Postmasters who 
 have discontinued business, and endorse on the outside 
 cover the Collection, District, Division, or Ride, with the 
 Rounds and Year when received, and the words "Tickets 
 with Horses Let for Hire,” and deliver them with his old 
 books to the Supervisor, who must write his initials in the 
 proper column in the Officer’s Survey Book, as a receipt 
 -for the Tickets, and return them to this Office with the 
 Books to which they belong. 
 
18 
 
 The Letters of Advice and Acknowledgment for 
 Tickets sent and received, and the Toll-gate Keepers’ 
 papers must be tied up in the usual manner, and returned 
 Quarterly with the Survey Books. 
 
 WEEKLY ACCOUNTS; SURVEY ON POST¬ 
 MASTERS; AND PAYMENT OP DUTIES. 
 
 Supervisors must timely supply their Officers with Forms 
 of the Excise Office Weekly Accounts, in order that Post¬ 
 masters may he duly furnished therewith. Before deliver¬ 
 ing any outside sheet to a Postmaster, the Officer is to 
 Write on the front of it the name of the Collection, District, 
 Division or Ride, the Postmaster’s name and place of 
 business, the date of delivery, and his own name. He is 
 also to insert the Postmaster’s name and place of business, 
 with the date of delivery thereof on every inside sheet; 
 and especial care must be taken to fill up in due time the 
 notice for the Postmaster to attend and deliver in his 
 accounts and pay the Duties. 
 
 Postmasters being required to make the entry in their 
 Excise Office Weekly Accounts of Horses Let for Hire, 
 on the day on which such horses are let, or on the day 
 next immediately following (s.75); Supervisors and Officers 
 are to use their utmost endeavours to keep Postmasters 
 to a strict compliance with the Law in this respect, and to 
 the correct entry of all the particulars applicable to each 
 letting. (S. 74). They must give all necessary instructions 
 to Postmasters for filling up Tickets and entering their 
 lettings, and request them to‘close their accounts every 
 Saturday night, and commence the account for the ensu¬ 
 ing week on another sheet, or to rule off the one in use, 
 if the entries be few or nil, and continue it until filled 
 
19 
 
 up, or removed by the Officer. Care, however, must be 
 taken that a new sheet be timely delivered for every 
 Round, and that the old one, whether there be entries on 
 it or not, be not used beyond the Round for which it Was 
 delivered. 
 
 Postmasters may be allowed to correct errors inadvert¬ 
 ently made in entering the duty, or otherwise, in the 
 Weekly Accounts; but the Officer must not alter any 
 entry hjmself, nor allow any Postmaster to do so, in any 
 case where the entry is either of a fraudulent or suspi¬ 
 cious nature. 
 
 Every Postmaster in an Officer’s residence must be 
 surveyed at least twice a week, and in the country business 
 at least once a week; but if from the returns, or any other 
 cause, there be reason to suspect that the lettings are not 
 truly entered, or that the duty is evaded, such Postmaster 
 must be visited at uncertain times, and proper means 
 taken for the purpose of preventing or detecting fraud on 
 the Revenue. 
 
 Where the business of any Postmaster is inconsiderable, 
 and his premises remote from an Officer’s residence, or 
 from any growing duty trader, the Collector and Super¬ 
 visor may allow such Postmaster to be surveyed at intervals 
 not exceeding once in Fourteen days. Every indulgence 
 of this kind is to be written in the front of the proper 
 Survey-book, and signed by the Collector and Super¬ 
 visor. In such cases the accounts are to be kept and made 
 up Weekly, each week’s duty being recorded separately 
 in the Survey-book. 
 
 On every visit the Current Weekly Account must be 
 inspected, and the date and minute, with the Officer’s 
 initials, inserted immediately under the last entry therein; 
 and on the first visit after the close of each week the total 
 amount of duty for such preceding week must be posted 
 
20 
 
 into the Survey-book, in the manner shown by the follow¬ 
 ing Form:— 
 
 . 21, West Street, 
 
 A. P. Postmaster, _ Bound, 18_. 
 
 In lettings by the mile, the entries should be made 
 under the head of “ By the Mile,” and in all other cases 
 under that of “ By Time,” &c. And whenever the hiring 
 is to a place and back, the words “ and back ” must be 
 inserted in the proper column. 
 
 By Law, the premises specified in the Postmaster’s Li¬ 
 cence are deemed to be the place of letting of every horse 
 for hire by him (s. 54), and therefore all lettings must be 
 entered in the Excise Office Weekly Accounts, and the 
 Tickets filled up accordingly, whether the hirer be taken 
 up at his own residence, or at the Postmaster’s licensed 
 premises, or elsewhere. 
 
21 
 
 In hirings for Twenty-eight, or more successive days, 
 the name and place of abode of the hirer must be inserted 
 in the Tickets and Weekly Accounts. 
 
 The Postmaster being also required to enter in his cur¬ 
 rent weekly account the date on which any Horse which 
 has been let for hire for Twenty-eight or more successive 
 days, shall be returned, or given up, before the expiration 
 of the time, on the day, or on the day next following that 
 on which the horse is so returned, the law in this respect 
 must be strictly enforced (s. 75); and also in respect to 
 the Exchange Ticket, which in every such case is required 
 to be given up to the Officer within Three days after the 
 return of the horse. To prevent or detect frauds from 
 being carried on under pretended hirings of Twenty-eight 
 days, or more, every possible care and attention must be 
 paid to all such cases. 
 
 Should any Postmaster neglect or refuse to give up the 
 Exchange Ticket, the Supervisor will report the matter 
 to the Board. 
 
 Each Officer must keep a separate book to remain with 
 the standing stores of the station, in which all hirings for 
 Twenty-eight days, or more, are to be entered separately 
 in the following form; and Surveyors of Taxes are to be 
 allowed to inspect that or any other account in which 
 particulars relating to such hirings are recorded:— 
 
22 
 
 Upon taking up Postmasters’ Weekly Accounts, the 
 Officer must number the entries therein progressively for 
 each round, in Bed Ink, in the column headed “ No. on 
 the Ticket,” and compare such entries with the Tickets 
 which have been taken up, or received by him, and mark 
 on the Tickets the number corresponding to the progres¬ 
 sive number in the weekly account, inserting his initials 
 in the proper column of the account opposite to every 
 ' number compared. 
 
 Should any Ticket be discovered for which no entry has 
 been made in the weekly accounts, the matter must be 
 communicated to the Supervisor, and reported by him to 
 the Board: and in such case of omission the Postmaster 
 is not to be allowed to enter the letting without special 
 authority from the Board. 
 
 All accounts of duties are to be made up to the Satur¬ 
 day immediately preceding the end of the Round; and 
 should the Round close on that day, it must be included. 
 The several weeks’ accounts of duty are to be collected 
 on the last page of the weekly accounts, and brought to 
 a total, from which must be deducted the Postmaster’s 
 allowance of Threepence in the Pound to the nearest even 
 fraction. A Voucher is to be made out for the amount 
 according to the following precedent, and transmitted, 
 with the other vouchers for the district, to the principal 
 accountant for the voucher department at the Chief 
 Office:— 
 
 Post Horse Doty Voucher. 
 
 — Collection, — District, — Division or Side, Sounds, 18—, from — to — 
 
23 
 
 The amount of this Voucher is Twenty-seven pounds, 
 thirteen shillings and sixpence, net, for Post-horse duly; 
 Twelve pounds for Composilion Duty for Hackney Car¬ 
 riages; and Two pounds four shillings for Missing Tickets. 
 Total, Forty-one Pounds, seventeen shillings and six¬ 
 pence. 
 
 N.B.— The allowance of Threepence in the pound is 
 not to he made upon either Composition Duties or the 
 sums charged for Missing Tickets. 
 
 The amount of duties for each Round and the compare 
 thereof for the year, are to he inserted in appropriate 
 schemes in the front of the Survey-hook in the same 
 manner as for other duties. 
 
 Supervisors are to carefully examine every entry in the 
 Postmasters’ accounts, and see that the duty is correctly 
 inserted and the charges properly made up. They are to 
 account for the performance of this duty in their diaries. 
 
 In reporting any false entry, the Supervisor should send 
 up an exact copy of it, and of the Ticket, if any, stating 
 in what respect it varies from the fact, and what should 
 have been the proper entry and amount of duty. He 
 should also state the day on which the weekly account 
 was delivered to the Postmaster; whether the declaration 
 to the account has been made, and if so, when and before 
 whom. And in all cases of omission, false entry, or fraud, 
 he should state the number and particulars of the offences 
 recorded against the party within the preceding “ Five 
 Years,” and what was done in each case. 
 
 Besides the general notice on the front of the Excise 
 Office Weekly Account, the Officer is to deliver to each 
 Postmaster the usual sitting notice-paper, in the same 
 manner as to other traders. 
 
 Every licensed Postmaster is to attend and deliver his 
 Excise Office Weekly Accounts, and pay the duties for 
 
24 
 
 which he is accountable to the Collector, at such place 
 and time as shall be appointed for that purpose by a 
 notice to be given upon the blank form of the weekly 
 account; and in default of delivering such account, the 
 duties may be computed by the Tickets issued; by calcu¬ 
 lating the rate of duty upon the number of Horses, Miles, 
 or Days,&c., expressed upon such Tickets, without regard 
 to the option of paying one-fifth of the sum charged (s. 77); 
 but before any proceedings are taken in such cases, the 
 Board’s directions must be obtained. 
 
 At the time of delivering his accounts, the Postmaster 
 is required to make and subscribe, in the presence of the 
 Collector, a declaration of the truth of the accounts deli¬ 
 vered.' If he refuse to do so, the duty due must be de¬ 
 manded and may be received, and the matter stated to 
 the Board. 
 
 If a Postmaster through sickness, or other unavoidable 
 cause, be prevented from attending the Collector, the 
 duty should nevertheless be paid at the proper time and 
 place, and the Supervisor must in such case receive the 
 trader’s declaration. The Collector should, however, 
 satisfy himself that the Postmaster is really prevented 
 from attending the sitting from some unavoidable cause; 
 and not allow the Supervisor’s time to be occupied in 
 waiting on Postmasters, indiscriminately, to receive their 
 declarations. The Law requires the declaration to be 
 made by the Postmaster himself; therefore it must not be 
 received from any other person on his behalf. The Board 
 will hold Collectors and Supervisors equally responsible 
 for any irregularities hereafter discovered in respect of 
 these declarations. 
 
 Immediately after the sitting, the Officer must tie up 
 separately each Postmaster’s weekly accounts for the pre¬ 
 ceding round, whether nil or otherwise. They must be 
 
25 
 
 tied round the middle only, so as to allow the number to 
 be ascertained without untying them. The whole of the 
 Postmasters’ accounts for the Division or Bide must then 
 be made into one parcel, and the Collection, District, 
 Division or Bide, Bound and Year, and the Postmasters’ 
 names inscribed thereon; and forthwith delivered to the 
 Supervisor. 
 
 The parcels for the several Divisions or Bides in the 
 district, must be made up into one parcel, and the 
 Collection, District, Bound, and Year, and the words 
 “Postmasters’ Accounts,” endorsed thereon. They are 
 to be transmitted quarterly with the old books, care being 
 taken that the number of weekly accounts, and the Bounds 
 to which they belong, are properly entered in the advice- 
 . letter. Should it be necessary at any time to retain the 
 accounts of any Postmaster, the cause of retention must 
 be stated on the parcel as well as in the advice-letter; 
 and on the accounts being subsequently transmitted to 
 the Chief Office, they are to be made into a separate 
 parcel and endorsed accordingly, and the cause of their 
 detention explained in the advice-letter. 
 
 Officers will bear in mind, that in future, Postmasters’ 
 accounts and Tickets, and letters of advice and acknow¬ 
 ledgment, will be subjected to examination with the sur¬ 
 vey-books in this Office. 
 
 ACCOUNTS. 
 
 The Collector is to open an account in liis Trader’s 
 Ledger with each Postmaster in his Collection, and to post 
 to the debit of that account the charge returned to him 
 in the Officer’s abstract; and when the Duty is paid, to 
 carry the same to the credit of the Postmaster’s account; 
 
26 . 
 
 He is also to include in his weekly petty accounts all 
 moneys received for Post Horse Duty and Licences; and 
 to carry the transactions of charge and receipt for this 
 duty through his hooks and accounts in the columns and 
 openings provided for the purpose, and to distinguish the 
 post horse duty and licences in all periodical and other 
 returns directed to be made to the Board, qt to any person 
 at the Chief Office. 
 
 Supervisors and Officers are to include in the Eoundly 
 Arrear lists, all arrears of post horse duty and all un¬ 
 collected duties in their respective Rides, Divisions, and 
 Districts, as is enjoined to be done with respect to other 
 duties, showing in the case of arrears what steps have 
 been taken for their recovery. 
 
 COMPOSITION. 
 
 Any Person duly licensed, who shall let any Horse for 
 Hire beyond Five miles from the General Post Office in the 
 City of London, is allowed to pay a Composition Duty in lieu 
 of the Post Horse Duties, for such horses as are employed 
 for one specific purpose; namely, in drawing any carriage 
 kept constantly and regularly plying for hire in the. public 
 streets of some city or town, as a Hackney Carriage, 
 where the same shall not be used to go any distance ex¬ 
 ceeding Five miles from the General Post Office of such 
 city, town, &c., at the following rates, viz.—(S. 84.)— 
 
 £ s. d. 
 
 For all or any Horses used in drawing 
 
 every Carriage drawn by Two 
 
 Horses, per Week.,. 0 5 0 
 
 And for any Horse or Horses used in 
 drawing every Carriage drawn by 
 One Horse, per Week. 0 3 0 
 
27 
 
 But if any horse used for drawing any such carriage 
 shall go a greater distance than Five miles from any such 
 General Post Office, the person letting such Horse for 
 hire or use is subject to all the rules and regulations, and 
 chargeable with the duties in respect of horses let for 
 hire. 
 
 Officers must require Postmasters to number every 
 hackney carriage, and to paint their Christian and Sur¬ 
 name, and the name of the city, town, or place, upon the 
 outside panel of each door thereof, if it have a door, or on 
 some conspicuous part on each side thereof, if it have no 
 door, in the same manner as is required in respect of 
 carriages furnished with horses let by the mile. (S. 60.) 
 
 Supervisors and Officers must take care that no person 
 use any hackney carriage without a licence expressly 
 authorizing him so to do, and the Officer must keep in the 
 front of his Survey-book an account of all such licensed 
 
 The number of each description of carriage to be used, 
 i. e., carriages drawn by one or two horses, must be speci¬ 
 fied in such licence, with the respective numbers painted 
 on such carriages. 
 
28 
 
 - Should any one be desirous at any iime during the 
 currency of his licence to alter the same, in respect to the 
 number of horses or carriages, he may be authorized so 
 to do, but not in the middle of any week; and a special 
 authority for such alteration may be endorsed by the Col¬ 
 lector and Supervisor upon the licence. 
 
 Every such person must be supplied- with a proper 
 notice for payment of Duty, &c., and entry must be made 
 of the amount of composition duty, payable weekly, in 
 the Survey-book in the same manner as regards regular 
 post horse duties. Officers must use all proper means to 
 ascertain the number of horses and carriages thus used in 
 each week, in their respective stations, so as to prevent 
 fraud on the Revenue by persons using a greater number 
 of such carriages and horses than they are licensed for; 
 and they must take every opportunity of ascertaining 
 whether the horses used with hackney carriages have been 
 used contrary to the licence, and if so, whether proper 
 entry has been made for the same in the weekly account. 
 
 Supervisors and Officers, especially those in the vicinity 
 of towns, must take notes, on observing any such carriage 
 out of its prescribed limits, and communicate the same to 
 the proper Officer or Supervisor, that any omission or 
 evasion of duty may. be duly reported to the Board. 
 
 The Composition Duty must be charged according to 
 the number of horses authorized by the respective licences, 
 or endorsements thereon; and no alteration is to be made 
 in respect thereof, except for an entire week. It must be 
 observed, that unless the carriage be regularly and con¬ 
 stantly used as a Hackney Carriage, the Post Horse Duty 
 attaches to all the hirings thereof, and that the compo¬ 
 sition duty does not exempt the party in such cases from 
 the general duty, nor from any of the rules and regula¬ 
 tions in respect of horses let for hire. 
 
29 
 
 The' practice of placing carriages in front of the inn, 
 or in the yard, and keeping the horses in the stables until 
 wanted, is not a “ plying” within the meaning of the Act. 
 and horses and carriages so used are liable to ordinary 
 post horse duty and regulations. 
 
 There is no objection to such carriages when they go to 
 any distance within Five Miles, working back to their 
 proper stand; but such carriages cannot legally stand or 
 ply for hire in any town or place other than that expressed 
 in the licence. 
 
 PUBLIC RACES, FAIRS, &e. 
 
 Whenever any fair, race, or public meeting is about to 
 take place, which is likely to occasion an unusual demand 
 for stage or hired carriages, the proper Collector or Su¬ 
 pervisor must enjoin the Officers to use their utmost 
 exertions to secure the Stage Carriage and Post Horse 
 Duties; and make such temporary arrangements as may 
 appear necessary on the occasion. 
 
 In order to render the required check prompt and 
 effectual,' Collectors on granting any new or Supplementary 
 Licence authorizing any stage carriage to run to any races, 
 fairs, &c., must forthwith transmit by Post to the Super¬ 
 visor of the district in which such races, &c. are about to 
 take place, the particulars of every such licence, the 
 number of the plates, route, and the number of journeys 
 expressed therein, with any other information which may 
 be considered useful for the protection of the Revenue. 
 
 But in every case where the increase of such carriages 
 is expected to be very considerable, or they cannot be 
 effectually checked by the means at the disposal of the 
 Collector or Supervisor, the latter must represent the 
 
matter to the Board, Sending the statement to the Col¬ 
 lector, who is to add his remarks or suggestions thereon, 
 and forward the same to the Board in sufficient time to 
 allow of proper arrangements being made to meet the 
 emergency. 
 
 In every such representation, the arrangements proposed 
 to be made by the Collector and Supervisor, or the neces¬ 
 sity or nature of any extraordinary assistance that may be 
 deemed advisable for securing the duties in question, must 
 be distinctly stated. The places or towns from which such 
 carriages are likely to arrive, and the situation of the toll- 
 gates and bars on the roads leading therefrom to the 
 place of meeting, must be mentioned, with any other 
 circumstances that may appear necessary to enable the 
 Board to issue the requisite directions thereon. 
 
 RECOVERY OE DUTIES AND PENALTIES. 
 
 With regard to the proceedings for the recovery of 
 Duties and Penalties incurred under the Post Horse 
 Duty Acts, the Board have, (under the authority given 
 by the 11 & 12 Vic., c. 118), determined that in all 
 cases the proceedings for the recovery thereof shall be 
 according to the provisions of the General Laws of 
 Excise. 
 
 Collectors, Supervisors, and Officers, must take notice 
 that these Instructions are only intended to assist them 
 in the proper discharge of their duties, and that they are 
 expected to make themselves fully acquainted with the 
 Acts of Parliament relating to these duties, so as to enable 
 them duly to enforce the same in their respective stations. 
 
31 
 
 These Instructions are to supersede all former ones, 
 and all General Orders and Letters heretofore issued, 
 relating to Postmasters, Toll-gate Keepers, and Toll- 
 gates. 
 
 Inland Revenue Office,~\ 
 
 May, 1850. J