The Rib Chair was a similar vehicle, but without springs; the body had a solid board for a seat, rounded into a semi-circular form, with an upper rail of the same shape, supported by a number of small sticks hardly differing at all from the Stanhope shape of later days. This vehicle was made in the country towns for twelve pounds. The tax in 1790 upon two-wheel vehicles in general was £3, 17s. each, but if the cost was only £12, and the words “taxed cart” were painted upon the gig or cart, the yearly tax was reduced to twelve shillings, hence a very large number of these “rib chairs” came into use among the gentry; whilst farmers used a similarly cheap cart without springs, and, to obtain some slight ease, had the seat slung upon straps fastened to the side of the cart. The tax upon four-wheeled carriages was £8 16s. for the first, and £9 18s. for the second carriage, but if three or more carriages were kept, the owner had to pay a tax of £11 on each carriage.
It is difficult for a government who must raise money to so adjust the taxes as not to impede at the same time the industry of the country. Looking back now at the alterations which took place from time to time in the taxes upon carriages used and carriages hired, we can have no hesitation in saying that sufficient attention has never been given to the remonstrances of Coachbuilders and hackney carriage owners at the offices of the Inland Revenue, and that consequently the owners and users of carriages have suffered an amount of annoyance that might and should have been avoided; whilst the amount raised in taxes might have been higher if it had been more judiciously apportioned.
I have now given a description of the principal vehicles at this period of the history of English coachbuilding. I wish to add that most, if not all, were used for travelling purposes as well as for driving in the cities. By an ingenious arrangement the hammer-cloths could be removed, and the cushions on which the footmen stood behind the coach or chariot gave place to a trunk or rumble. Boxes fitted to the shape, and called imperials, were put upon the roofs. Drag-shoes and chains, tool-budgets and dragstaffs were added,
