Manures Exempt From Toll

The statute 52 Geo. III. c. 145, works a general exemption, in favour of agriculture, (and horticulture too, for the words of the statute are not restrictive to manures used on farms,) to wagons, carts, etc, loaded with manure, as well as those going empty. - Rex. v. Adams, 6 M. & S. 52.

Also, the statute 3 Geo. IV. c. 126, s. 32, enacts that no toll shall be taken for any horse or other cattle or carriage, employed in carrying or having been employed in carrying on the same day any dung, soil, compost, or manure for improving lands. The word "manure" includes bone-dust, and, it seems, bones before they are crushed. Pratt | v. Brown, 8 Car. & P. 244. But the statute 4 Geo. IV. c. 95, s. 23, declares ! that nothing in the 3 Geo. IV. c. 126, shall work any such exemption to manure, etc, if a toll is expressedly imposed upon such matters by any local Act or Acts.

Where wagons, etc., laden with manure are exempt from toll, such wagons, etc., in going for it shall be exempted also. - 3 Geo. IV. c. 126. s. 26. But in the latter case the driver, upon receiving a ticket, shall pay the toll, to be repaid when he returns with his wagon, etc, laden. Section 2S, also, provides that any basket, empty sack, or spade, etc, necessary for loading, if the loading is substantially manure for land, shall not render the wagon etc, liable to toll. So, a wagon returning from London loaded with dung is not liable to be weighed and charged for over-weight, under 13 Geo. III. c. 84, or 14 Geo. III. c. S2, by carrying home two empty bottles and an empty sack, in which the produce of husbandry had been brought from the country the same day. - Chambers v. Eaves, 2 Camp. 393.

Lime has been adjudged not exempt from toll, although the words of the Act were "anything whatsoever used in the manuring of land," (Rex v. Gough, 2 Chit. 655,) nor yet within the exception of the Turnpike Act, 31 Geo. II. - (Anon. Lofft. 324.) Lime, how-over, is sometimes exempted, as by the local Act 3 & 4 Vict. c. 51.