'CART (A.S.' crcet, Gaelic cairt; connected with "car"), a general term for various kinds of vehicles (see Carriage), in some cases for carrying people, but more particularly for transporting goods, for agricultural or postal purposes, &c., or for carriers. Though constructed in various ways, the simplest type for goods is two-wheeled, topless and springless; but as a general term "cart" is used in combination with some more specific qualification (dog-cart, donkey-cart, road-cart, polo-cart, &c.), when it is employed for pleasure purposes. The "dog-cart," so called because originally used to convey sporting dogs, is a more or less elevated two-wheeled carriage, generally with seats back to back, in front and behind; the "governess-cart" (presumably so called from its use for children), a very low two-wheeled ponycarriage, has two side seats facing inwards; the "tax-cart," a light two-wheeled farmer's cart, was so called because formerly exempted from taxation as under the value of X21.