The sociable in those days was [Plate 28], in the shape of a double-cab body, made with or without doors, and with or without a driving seat. Sometimes [Illustration: PLATE 31. CHAIR BACK GIG OF 1790.] [Illustration: PLATE 32. A CANED WHISKEY OF 1790.] [Illustration: PLATE 33. A BRISKA ON C SPRINGS.] an open body like this sociable, and a chariot had but one under carriage between them, which was used according to the year, either with the open or the closed body. The large two-wheeled vehicles were hung upon framed carriages with whip springs behind and elbow springs in front, like the gentlemen’s cabriolets of the present day. When drawn by two horses they were called curricles, or if by one horse, chaises [Plate 31]. There was a little variation in the shape of the body, namely, the full curricle patterns, and the half curricle with or without a boot--similar to a Tilbury or a gig body. The wheels were from 4 ft. 3 in. to 5 ft. in height. Lancewood was then used for shafts. Another two-wheeled carriage was the Whisky [Plate 32] (or gig) the body fixed upon the shafts--which again were connected with the long horizontal springs by scroll-irons. The gig was also made with a moveable hood. 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.