42 G. 3. c. 63. newspapers. But by 42 Geo. 3. c. 63. § 10. 11. nothing herein shall extend to Proceedings in printed votes or proceedings in parliament, or printed newspapers parliament, and sent without covers, or in covers open at the sides, signed on the outside by any member of parliament, or clerk of either house, or directed to a member or clerk at any place, whereof he shall have given notice to the postmaster-general, at London, or Dublin. See also 4 Geo. 3. c. 24. § 5. and 35 Geo. 3. c. 53. § 6. Postmaster ge neral may search certain packets for certain purposes. Votes, &c. may be sent to and from Ireland at ld. each. 54 G. 3. c. 169. Members to receive petitions to parliament free from postage. 44 G. 3. c. 84. general, and postage. § 12. And the postmaster-general in England and Ireland respectively, or any officer employed under him, may search any packet sent without a cover, or in a cover open at the sides, to discover whether any paper or thing be inclosed in such printed paper, and whether such newspapers have been duly stamped; and if any thing shall be found inclosed, or there shall be other writing than the superscription on such printed paper on the cover thereof, the whole packet shall be charged with treble postage; and if such newspaper be not stamped, it shall be stopped and sent to the stamp office at London or Dublin, as the case may be. § 13. Provided, that any person may send printed votes, proceedings in parliament, and printed newspapers, by the post to Ireland, at the rate of 1d. for each, and in like manner newspapers from Ireland to England and Scotland at the same rate; such votes, proceedings, and newspapers to be open at both ends; the said postage to be paid on putting the same into the post-office. By stat. 54 Geo. 3. c. 169, § 17. It shall be lawful for every member of either house of parliament, to receive by the post any petition addressed to either house of parliament, free from the duty of postage, so as the same be sent in a cover open at the sides, and that the same shall not exceed the weight of six ounces. By the 44 Geo. 3. c. 84. § 1. reciting the 42 Geo. 3. c. 63. Master-general and that the privilege of sending and receiving letters and of the ordnance, packets free from the duty of postage is not by the said act &c. inspector extended to the master-general of his majesty's ordnance, or quarter-master to either of his secretaries, to the secretary to the board of general, may ordnance, to the inspector-general of fortifications, or to the send and receive quarter-master-general of his majesty's forces, who by virtue letters free from of their respective offices necessarily send and receive many letters and packets relating to the public concerns of this kingdom; it is enacted, that from the passing of this act, (20th July, 1804), the master-general of his majesty's ordnance, one the secretaries to the said master-general, the secretary to the board of ordnance, the inspector-general of fortifications, and the quarter-master-general of his majesty's forces, all for the time being, shall and may send and receive letters and packets free from the duty of postage, in the same manner and under such restrictions as the commander-in-chief of his majesty's forces for the time being, and other officers of his majesty's forces, therein specified, are thereby permitted, in respect of their offices, to send and receive letters and packets free from the duty of The respective officers hercin postage. § 2. And the lieutenant-general and principal officers of his majesty's ordnance, and the adjutant-general of his majesty's of sent free from their offices, &c. forces, and the quarter-master-general of his majesty's forces, 44 G. 5. c.84. for the time being, may respectively authorise and direct certain mentioned to persons, not exceeding two in number, in their respective offices appoint certain or departments; and the barrack-master general of his majesty's persons to inforces for the time being, may authorise and direct one person in dorse letters and his office or department (a list of whose names shall from time to packets to be time be transmitted to the general post-offices in London), severally and respectively to make and subscribe an indorsement upon letters and packets, to be sent by the post free from their respective offices, which shall concern the public business of such offices or departments, signifying that such letters and packets are upon his majesty's service, which letters and packets, being so subscribed and sealed with the respective seals of the several officers above specified, for the time being, shall and may be sent and conveyed by the post free from the duty of postage. Penalty for ment on letters the business of §3. But if any person authorised to make and subscribe such indorsement shall knowingly make the same, or procure the same making indorseto be made, upon any letter or packet which does not really not concerning concern the business of the office or department to which he shall belong, he shall for the first offence forfeit 50l. to be recovered and applied in the manner directed by the 9 Ann. c. 10. with respect to the penalties thereby inflicted; and for the second offence he shall be dismissed from his office. By 46 Geo. 3. c. 61. § 1. The privilege of sending and receiving letters and packets free of postage is extended to the lord high chancellor of Great Britain, the Speaker of the house of commons, the first lord commissioner of his majesty's treasury in Great Britain, the first lord commissioner of the admiralty, the chancellor of the exchequer in Great Britain, the chancellor of the exchequer in Ireland, the president of the committee of council appointed for the consideration of matters relating to trade and foreign plantations, and the assistant secretary to the treasury in Great Britain. And by 2. the lords commissioners of the treasury for the time being may by writing under their hand authorise that letters and packets directed by his majesty's postmaster general, the secretary to the postmaster general, the secretaries to the treasury, and the assistant secretary to the treasury, may be sent free from postage, without the name of the post-town and the date of the day, month, and year superscribed thereon. the office. 46 G. 5. c 61. Privilege of franking extended to other public officers. And by 48 Geo. 3. c. 90. it is enacted, that all letters and 48 G. 3. c. 90. packets addressed to the commissioners for auditing the public accounts, and to the commissioners for the affairs of barracks, and also all letters, &c. sent by their secretaries, and in their absence by the chief clerk of such secretaries, on business relating to their respective offices, shall be sent free of postage; and all such letters and packets forwarded by the said secretaries or chief clerks, shall be under covers, having respectively printed thereon, pursuant to act of parliament, auditor's office,' or 'pursuant to act of parliament, barrack office.' And a secretary, or some chief clerk nominated by the commissioners in each office, shall write his name thereon. By § 2. If the secretary or clerk send under any such cover any writing, paper, or parcel, not relating to such duties, he shall 53 G. 3. c. 13. 42 G. 3. e.63. forfeit 100%. one moiety to him suing for the same, the other to the king. By 53 Geo. 3. c. 13. The assistant secretary of the postmaster general is permitted to frank. By 42 Geo. 3. c. 63. f 14. If any person shall counterfeit the Forging franks. hand-writing of any person in the superscription, in order to avoid the payment of postage; or shall alter, or cause to be altered the date upon such superscription, or write or send any letter the cover whereof shall be forged, counterfeited, or altered, knowing the same; he shall be guilty of felony, and transported for seven years. See also 24 Geo. 3. sess. 2. c. 37. § 9., Vol. II. page 456. 25 G. 3. c. 51. Former duties repealed. Postmasters, &c. to be licensed. Who may grant licences. Not to keep more than one house or carriage with one licence. Licensed person dying. Discontinuing any carriage. 48 G. 3. c. 98. When licences to be taken out for letting horses to hire. III. Duty on Horses Travelling Post. By stat. 25 Geo. 3. c. 51. which repeals the duties granted by 20 Geo. 3. c. 51. and 23 Geo. 3. c. 63. (a) the following duties are imposed; (viz.) 4. 6. 7. Every postmaster, or other person, in Great Britain, who shall let to hire any horse for 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 carriage now is or hereafter may be called or known, shall pay annually 5s. for a licence, and shall renew the same annually ten days before the end of the year on pain of forfeiting 107. § 5.46. The same to be under the management of the commissioners of the stamp duties. § 7. And any two of them, or persons authorised by them, may grant licences for letting horses to hire. 8. 47. And no person shall keep more than one inn, house, or place by virtue of one licence, on pain of forfeiting 201. nor more than one coach, diligence, or other carriage, by virtue of one licence. 43. If any postmaster, innkeeper, or other person, licensed to let horses as aforesaid, shall die, his executors, administrators, or persons succeeding to such inn, house, or place, may let horses to hire, in manner aforesaid, provided the person so succeeding take out a licence within thirty days after the death of such person. § 53. Provided that if any licensed proprietor of any coach, diligence, or other carriage as aforesaid, shall discontinue the use thereof, he shall give notice in writing seven days at least before he discontinues the same, and such notice shall be indorsed upon the back of his licence, or bond, and from thenceforth on payment of all arrears, he shall be no longer chargeable for the same. By 48 Geo. 3. c. 98. § 5. All licences for letting horses to hire, which shall be granted between the 31st Jan. and the 16th March in any year, shall be dated on the 1st Feb. And all such licences granted on any other day shall be dated on the day on which (a) Bonds given, licences granted, and appointment of officers in pursuance of those acts, to be in force. § 2. 5. 1. granted, and all such licences shall continue in force from the day of the date thereof till 31st January following, both inclusive, and no longer. By 25 Geo. 3. c. 51. § 4. For every horse hired by the mile or 25 G. 3. e. 51. stage to be used in travelling post shall be charged a duty of Duty on horses 1d. for every mile such horse shall be hired to go; and for every travelling post. horse hired for a day, or any less period of time, shall be charged, if the distance be ascertained, Íd. a mile; and if the distance be not ascertained, 1s. 9d. for each horse; to be paid by the person hiring the same. By 42 Geo. 3. c. 100. § 1. Any horse may be let out to hire by a licensed person for any time not exceeding twenty-eight successive days; and every horse hired for a less time, where the distance shall not be or cannot be ascertained at the time of letting shall be deemed a hiring for the day: and when the period of hiring shall exceed twenty-eight days, it shall be reckoned as for two or more days, and the persons letting to hire, and the persons hiring, shall (in both cases) be liable to the regulations of the 25 Geo. 3. c. 51. 42 G. 5. c. 100. Any horse may be let to hire not exceeding twenty-eight days, &c. And the tickets supplied by the stamp-office to distinguish the The tickets to cases of horses hired for a day from hirings for two or more days be filled up acshall be filled up and delivered to distinguish the cases of letting cordingly. for twenty-eight days, or any less period, from hirings for more than twenty-eight days. § 2. Persons letting horses to hire for any time exceeding Memorandum twenty-eight days shall, in a book to be provided annually for letting for of every ticket enter a memorandum of every ticket issued, and shall insert more than therein the day of the month, the number of horses, and the twenty eight period of hiring, and the name and place of abode of the per- days on pain of son hiring the same, and to which such person shall add the 501. name of every servant hired with such horses, and also the description of every carriage, on penalty in cases of fraudulent omission of 50%. § 3. And every person letting to hire any coachman, groom, postillion, or helper, or carriages without horses therewith, shall keep an account thereof in like manner, on penalty of 50l. $4. 5. Where horses are kept for letting to hire by the mile, or stage, to be used in travelling post, or for any period of time, and the stamp-office duty shall be duly paid, no annual assessed duty shall be charged in respect of servants let to hire for taking care of such horses; nor more than the duties of 8. and 8s. in respect of carriages let with such horses. But where horses shall be let to hire in any other manner than above described, or where servants or carriages shall be let without letting any horses to be used therewith, the annual assessed duties shall be assessed on the persons letting them to hire. Penalty of 501. for neglecting an account of servants and carriages lot to hire. Where stampoffice duty is paid, no assess ed duty to attach. Persons letting servants, &c. to return lists on pain of 501. The hirer of § 6. Persons letting to hire servants, carriages, or horses, shall annually return a list of the greatest number kept by them at any time in the year ending April 5. on penalty, for neglect, of 50%. § 7. 8. And the hirers of such servants, carriages, or horses, shall annually return a list thereof to the assessor where the hirer servants, carresides, stating from whom they were hired, and the period of riages, and letting, on penalty of 50l.; and in case of neglect, the assessor horses, to remay surcharge the defaulter, unless the person letting to hire turn lists on had been brought into charge for the duty: in case of dispute, pain of 501, and a surcharge. 42 G. 5. c. 100. the proof that it has been brought into charge, to be on the hirer. Forms of the entries to be provided: and neglecting to deliver accounts § 9. Proper forms for entering the annual accounts of servants, carriages, and horses let to hire, are to be delivered to 50l. penalty for persons applying for them at the office for taxes, who shall yearly return the same filled up and signed to the assessor or surveyor, as the commissioners shall direct; on a penalty of 50l. for neglecting to deliver such accounts within the time limited for making such return. in time prescribed. Surveyors to be permitted to inspect. A list of licensed persons to be sent to the tax office. 25 G. 3. e. 51. What shall be deemed travelling post. Private expresses. Public expresses. § 12. Gate-keepers by whom certificates shall be filed, and farmers of the duty to whom they are afterwards delivered, shall permit surveyors to inspect them. § 13. Also a list of the names and places of abode of licensed persons shall be transmitted to the tax-office. And by 25 Geo. 3. c. 51. § 42. Every horse hired by the mile or stage shall be deemed to be hired to travel post, although the person hiring the same do not travel several stages on 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, or any post established on such road. In Rex v. Tooley. 3 T. R. 69. It was determined that the letting of a horse to hire for the purpose of going upon business from one town to another and back again in the compass of a day's journey, is not a letting to hire for the purpose of travelling post within stat. 25 Geo. 3. c. 51. The words " travelling post" in that act, are to be construed according to the popular acceptation of them. Vide per Ld. Kenyon C. J. S. C. 3 T. R. 71. In Rex v. Webber, 3 T. R. 72. It was decided that a person who lets a horse to hire to carry a private express, although he only goes one stage,, and returns back on the same horse, must take out a licence under 25 Geo. 3. c. 51. § 4. But in Rex v. Cooke, 3 T. R. 519. It was determined that the post-horse duty imposed by 25 Geo. 3. c. 51. is not payable for horses employed in forwarding public expresses on the service of government. A person letting a horse to hire, to go a certain stage and back again within the day, is required to take out a licence by schedule (A.) of stat. 44 Geo. 3. c. 98. requiring a licence to be taken out by every person, "who shall let to hire any horse for the purpose of travelling post by the mile or from stage to stage," &c. the same act imposing the duty by schedule (B.) on every horse hired by the mile or stage, to be used in travelling, (omitting the word post, which seems therefore to have been accidentally retained, without any definite meaning, in schedule A.;) such act having been passed to repeal a prior statute, in which the word post was introduced on both occasions. Henley v. Cubberley, 15 East. 257. In an action against a person licensed to let horses to recover a penalty for not inserting in his weekly account the time for which he let to hire two horses, nor the amount of the duty payable in respect of such hiring, where the declaration alleged that the defendant let to hire for a period of time less than twenty-eight successive days, to wit, for eight days, &c.: the court of K. B. held that the letting need not be proved to have been for the |