A Handy book of the Land Assessed And Income Tax Laws Expressly Prepared for

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— Appellant, who rented half an acre of pasture and arable land, and six or seven acres of moss or peat land, claimed exemption for a horse, Schedule (F. ), which is used exclusively for hauling the peat to mai*ket, contending that peat was as much husbandry produce as corn. The commissioners relieved.
Judges' Decisions.
353 2619. Horse used in a Four-wheeled Van. — Horse charged at 61. Is. , used in a four-wheeled van, solely for conveyance of goods in business. The commissioners confirmed.
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...87. Husbandry Horse used for Haiding Coal. — Gentleman charged 10s. 6d. , Schedule (F. ), in respect of a horse kept solely for agriculture, but which is occasionally employed in hauling coal for his family's use in his own untaxable cart. The commissioners relieved.
8467. Husbandry Horses used on a Gentleman's Farm for Drawing Fuel, omitted in the fi>-st Assessment, and the Commis- sioners required to charge them on Appeal. — Gentleman of fortune charged for two ponies, Schedule (F. ) He declared on appeal that he had only kept one pony for riding, and that a second was not used.


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