- In any municipality in which license fees have been imposed under section 117, the owner of every cart, carriage and animal specified in the order under the aforesaid section shall, within the first month of each half year, forward to the Board, a statement in writing, signed by him, containing a description of the carts, carriages and animals for which he is bound to take out a license.Such owner shall, at the same time, pay to the Board such sum as shall be payable by him for the current half-year for the carts, carriages and animals specified in such statement, according to the fees specified in any order for the time being in force under the two preceding sections.
