Additional licences must be taken out if, at any time during the year, more carriages or motors are kept than were specified in the first return. And where a person holding a licence becomes liable to a higher duty, owing to a change in the character of any carriage or motor, a fresh licence must be taken out within twenty-one days. If the full year's duty be paid for the first licence, the duty paid in respect to the first licence will be repaid by the collector.
By whom the duty is payable where the carriage or motor is hired.—Every person who lets any carriage or motor for hire for a less period than one year is deemed to be the person keeping it; but when the hiring is for a year or any longer period the hirer is deemed to keep the carriage or motor, and must take out a licence for it in his own name.
Definition of a " carriage " in respect to which duty is payable.—The term "carriage" means and includes any carriage (except a hackney carriage) drawn by a horse or mule, or horses or mules, or drawn or propelled upon a road or tramway, or elsewhere than upon a railway, by steam or electricity or any other mechanical power. This includes a motor tricycle or a motor bicycle, but does not include a waggon, cart or other such vehicle which is constructed and adapted for use, and is used solely for the conveyance of any goods or burden in the course of trade or husbandry, and whereon the Christian name and surname and place of abode or place of business of the person, or the name or style and principal or any place of business of the company or firm keeping the same, shall be visibly and legibly painted in letters of not less than one inch in length. "Hackney carriage" means any carriage standing and plying for hire, and includes any carriage let for hire by any person whose business it is to sell or let carriages for hire, provided that such carriage be not let for a period amounting to three months or more, otherwise a duty of 15s. will be payable.
Exemptions.—Carriages kept, but not used at any time within the year, are exempt.
Who are "Lodgers."—The distinction between a " lodger " and an " undertenant " is of importance for this reason: If the relation between the persons by whom, and to whom, respectively, the rooms or apartments are let is, in fact, that of landlord and tenant, the usual incidents of such relationship will attach; thus the payment to be made for the use of the rooms will be " rent " in the strict sense of the word, and will be recoverable by distress if not paid. Whereas, if the agreement between the parties merely amounts to a licence to use certain premises, the payment to be made for such right can only be enforced by action as an ordinary debt. Whether a person is a lodger or an under-tenant is a question of fact. The best practical test is whether the person who let the rooms retained to himself the right of general control over the premises, though he need not himself live on the premises. The General Position of a Lodger.—Every lodger is entitled to the use of the door bell and knocker, if any, the skylights or windows of the staircase, and of the water-closet, unless the agreement expressly stipulates to the contrary.
The owner of the lodgings is not responsible for the safe keeping of the lodger's property, unless it has been delivered to him for that purpose and he has accepted the charge. He is, however, bound to exercise reasonable care, and will, therefore, be liable if loss or injury be caused by his gross negligence or misconduct. Thus, if his servant steal the lodger's property, he will not be responsible unless it be proved that he either knew of the servant's previous dishonesty or failed to make reasonable inquiry when engaging such servant.
Implied undertaking as to fitness for Habitation.—In the case of furnished apartments, there is an implied undertaking that they are reasonably fit for