The enquirer. [volume] (Richmond, Va.) 1804-1815, 1813-09-24
LAn1s or ras UNITED srArE8.
(BY AurHoR1TY)
An ACr
Laying duties on Carriages for the convey ancc OF
nrrsn

IN AZ
Laying duties Carriages for the convey ance OF
persons.
BE IL enacted BY the Senate and Ysuse of Re.
eresentatives ct the Omitted sta.es Of .Sancrica in
Congress .9ssemtied, That trun and after the last
lay oi Dec u.ber xt, there shsl be levied, coec.
ted and peil the following yeary duties upon
| %, carriages for the vance of persons Sbci,
| Ssl b k,pt by or Tor siy person tor his or her
own us to be out Tor hire, or for the convey
OF passengers to wit: for and upon every
co ch, the yearly Of twenty dollars for au, up
on every chariot sni post cha SCI the weary sum oi
seventeen dollars; for and upnn every pi,aton and
| every coichee having pannel work in the upper di-
vision thereof he yearly sum OF ten dolsrs for &
upon every ether four wheel carriage hanging on
steel iron snrpgs, the yearly OF dolls
for sind upon every four whe cl carrisgs hanging up
on wooden springs and on every two wheel carriage
hanging on steel or iron springs the yearly sum OF
four dollars; end for and upon every other fovr
two wheel csrfisge, the yearly OF two dollars:
| f-ovtded ciu;ars, Tint nothing herein contaieed.
shall construed ~ charge with duty, any csrri-
age usually end chiefly employed in tusbardry, or
for the transportation or carrying Of goods wares
| mernhand.z Ir0iuce or commodities
Sec. .ied be it j!r,kcr enacted, Th>t the
duties aort said, shall De levied collected upon
| sill carriages usually and chiefly employed for the
| rveys"ce OF persons, hy Whatever name or des
eription The shall have been may eresfier
| be known eni ca led. And in cas- of dou IT. anv
carrisgs shall he deemed to beorg To t'et cass TO
winch the shsii bear tie greatest reselnb anee
! SEC. 2. Had &c it further enac.ed Thot every
| persnn having ~ Keeping csrrisge or carriages
upon which duty duties s. all be pay BILE accor
ding III tins act, shsl yearly and every year in the
month - January, make aud subscribe true and Y
act entity OF ca and every such carriage, therein
specifying srnetly, each earriage owned or kept
him or her, Cor his or her use, Tor hire with the
d script and demo inaton ,heri Of * the ratc %
duty 10 whcr each Il every such CARR. q. liable
" ,ch entry aa,be lodged with the coeStor appain
ted 10y the entitled san act for the sssess.
ment OF direct taxes and internal duties" for the
district IN wieh such owner person ate for the
pay nien al sIch uy shs!i reside. And that Il shall
be the duty oil thu collectors aforesaid. to attend
within the mouth OF Janusry in each year. at one OF
more o. the most PUBLIC x convenient places in each
county within their respective districts, and 20 give
public nOtae at least ten DAYS previous such day.
of the time and place of s,S attendance aud to re
cere s;,eh entry made in the before direct
ed, at such place, or At any other where he may hap.
pen to be- within tie said month Of Jsnusry & on
tender and paym Mt beng made ct the Guty du-
ties tbs rein Roued grant acnrtiicste for each
and every earriasr mentioned in su-h entry, there.
III specifying the name o. the owner the description
aud d. nation of the carrisge, and the sum paid
with the tune when, and the period for which such
duty shall be paid Ard the forms OF the certa
Gates to be so granted, shall he prescribed by the
Treasury Department; aud such certificates or the
ae1 uow eGmens o! the eel ector aforesaid, by ere.
DIT in his pubic accounts shall be the only evidence
to be exhibited sna aumted, that any duly imposed
by tbs act, has bseD discharged Provided nrcey-
rie.ess, That no certificate shall be deemed II vsii.
d.ty any longer ,han while the carriage for which
the SAID certificate granted, is owned by the per-
con nendon,d in such certficaee, unless such certi
dcate shall be prodsced 10 the collector by whom il
WAS rrsnted, aud an entry shall be thereon made,
specifying the of the then o., such carri
sge, and the time when he she became possessed
| of t:.e sane.
$50 4. Ind BE- i further enacted, That any s. all
persons %ho sail Commence he having or Keeping
OF sny carriage sunect 90 duties after The month of
ID eember shall 4 msy at any troe during the month
IN which they shall caaoIneuoe the having or
keeping of sueh carriage, make ike entry in
Her before prescribed; ann pay meht Of such pro-
portion Of the duties laid by of this act on
sneh carnage, The time II whch he shall com
neHce the keeping OF sneh carriage to the end OF
the month Of Deem or then next ensung, shall
bear to the W ole year, shall be utIsd TO &c may
demand ike certificates, subject nevertheless to te
e0nd tons before AM re natter provided.
SEC. .Rndbs itfnrther enacted, That any per.
having or keeping any carriage subject TO dniy,
who shall make an untrue defective entry,
wade ths whole any part OF the duty Justly and
truly payable according to isaet, shall lose the sum
paid pUrsriaut 90 such untrue or defective entry Il
y era sush untruc OF defective entry hsth been
| made, nr where no entry sosi be male, or where
there shall be neglect payment alter entry, such
reryJn shall moreover addition thereto, at any
TINS there alter pt IJua app cston snd deInsnd,
It the bouse, dwelling or usual place OF ahohs of
such person. by the proper collector be liable, and
! shall pay the dutiss by tins act imposed, with
further sum, for the neft of such off +, Of TWEEN
ty-hve per cent. which duties. With the said sddi-
ton, shall be collected by distress and sale OF The
goods aUd Chat es OF the person Ivy whom the same
shalt he due anI payaee; PToDi0Esd dltDnps, Chat
such application and demand, shall rot b1 made un.
VI sixty days after the day which any duty sball
commence aud & entry and payment shall be made
wIth'+ the 81 sixty days, the OF che carriage
shall be exempted from the payment OF the said
sum Of twenty FIVE per ceat.
Sec. 6. .4rdbe il further enacted, That W az ca
ses where any duty snail be collected pursuant to
this act. whether by distress or otherwise, certb-
Gates shall be granted tor each carrisse, in manner
~ before prescribed.
See. z. .1'n be it further enacted That this
sct shall sohtnua Ia tofe- unti tie termination o.
the War ia which United States srs now engs-
ged with the United kingdom OF Great Britain aud
ireland sud the dependencies thereof. and for one
year thereafter, & NO longer.
H. CLAY,
.SPcdfer Of The Hoase IF Rebrssentativcs.
r.. GERRY,
Tfce Ptesident ot fie Jrifed States and
PresideHf of the Seaate.
July 3, fStS.-Approyed,