Section 139:
Power of Commissioner to compound with livery stable keeper, etc., for tax.
The
Commissioner may, with the approval of the Standing Committee, compound for any period not
exceeding one year at a time, with any livery stable keeper or other person keeping vehicles for hire or
animals for sale or hire, for a lump sum to be paid in respect of the vehicles or animals so kept in lieu of
the taxes leviable under section 136 which such livery stable keeper or other person would otherwise be
liable to pay.