200 250 300 350 7,500 10,000 20,000 30,000 40,000 exceeding 40,000 Brewers for sale by retail, not to 99 be consumed on the premises 5 10 3 Brewers of beer for sale who use sugar in brewing, an additional licence of........:.. Sellers of Beer only, not brewers Beer Retailers (publicans) whose premises are rated under £20 per annum (England and Ireland) 99 99 99 "" 39 99 400 "" 450 99 500 "9 22 550 quarters 99 "9 exceeding 550 Beginners (and a surcharge).. not exceeding 5 qrs... Malt Roasters. Dealers in Roasted Malt Paper, every maker of Paper or Pasteboard £. s. d. 0 10 6 1 0 1 11 6 20 2 99 at £20 or upwards Retailers of Beer, Cider, and Perry, under 4 and 5 Wm. IV. c. 85, to be drunk on the premises (England only) "" not to be drunk on the premises.... Retailers of Cider and Perry only Retailers of Beer, Cider, or Perry only in Scotland, whose premises are rated under £10 per annum at £10 per annum or upwards Dealers in Coffee, Tea, Cocoa Nuts, Chocolate, or Pepper.. 0 11 6 Maltsters, making not exceeding 2 10 0 " 4 4 0 50 quarters... 100 150 0 10 6 1 1 1 11 2 2 0 3 3 7 17 11 16 3 15 15 31 10 47 5 63 0 78 15 Not excdg. 2 horses or 2 carrgs. 4 3 "" 8 6 "" 6 1 2 3 6 Passage Vessels, on board which liquors or tobacco are sold Postmasters' (Great Britain) Licenses to let Horses for hirePersons keeping 1 Horse or 1 Carriage 1 0 0 3 6 1 04 1 3 6 1 0 1 2 1 2 0 0 710 0 15 9 1 3 7 1 11 6 1 19 4 2 7 3 2 15 1 330 3 10 10 3 18 9 4 6 7 4 14 6 0 7 10 0 2 74 20 0 0 10 0 0 4 4 0 1 1 0 0 7 10 12 10 0 20 0 0 30 0 0 500 750 ور 1000 1500 100 200 300 400 500 750 1000 1500 2000 3000 4000.. STAMPS. Bills, Promissory Notes, &c. £. s. d. 0 0 1 £ s d. If in a set of three or more, for 50 39 75 75 100 1000 1500 2000 3000 "" .. 2000 Exceedg. 3000 not excg. £4000 4000 and upwards.... Foreign Bills in sets or otherwise. Drawn in but payable out of the United Kingdom; or, both drawn and payable out of, but indorsed or negotiated within, the Kingdom (for which latter adhesive stamps to be used). If drawn singly or otherwise) The than in a set of three or Duty as on Inland more..... Bill (above) same an 50 75 4 8 24 Bill of lading. 2 4 1 100 200 300 400 500 750 3 0 0 9 0 1 0 0 2 0 3 0 4 0 0 0 0 5 0 0 7 6 0 10 0 0 15 0 0 0 1 0 1 10 2 0 0 0 0 1 0 0 2 0 0 0 0 4 8 0 4 8 Drawn out of and payabe The same Duty as within the kingdom.. on an Inland Bill. £ s. d. 0 0 6 33 Bankers' Notes. Not exceeding one pound and one shilling.. 0 5 Exceeding 1 1s. & not excdg. £2 2s. 0 10 2 2s. 5 5s. 1 3 29 5 5s. 10 1 9 99 20 2 0 "" 20 30 3 0 99 30 50 5 0 "" 50 100 8 6 Which said Notes may be re-issued, after payment thereof, as often as shall be thought fit. 10 S. d These Notes can be lawfully issued by licensed bankers only. The issuing of any Notes for sums less than £5 is prohibited by 7 Geo. IV. c. 6, in England. 200 0 0 0 300 750 0 2 6 1000 0 3 4 1500 0 5 0 2000 0 6 8 3000 0 10 0 Leases not exceeding 35 Years. 4000 Receipts Receipt or discharge given for the payment of £2 or upwards Scrip Certificates Cheques or Drafts, payable on demand, drawn at or remitted to a place more than 15 miles from the place of payment Penalty for giving receipts without stamp, or refusing to give on tender a receipt on stamped paper, or to pay for the stamp, £10. 0 0 • · 1 a Penalty for not effectually cancelling or obliterating adhesive stamps when used, £10. Penalty for committing frauds in the use of adhesive stamps, £20. 0 0 1 0 0 1 Bonds given as a Security for any definite 0 1 0 2 6 For every 100 or fractional part Mortgages the same as Bonds. 026 When the purchase or considera- 6 99 05 0 99 where above 3007., to 6007.... 1007., or fractional part, where above 6007... 0 10 0 Where the consideration is an annual sum payable in perpetuity or for any indefinite period, the duty is the same as on a lease for a term exceeding 100 years. And progressive duty on words. Leases or Tacks of Lands or Tenements. Without rent (for any term), or at a rent under 201. per annum (for a term not exceeding 35 years), in consideration of premium, the same duty as on conveyance for a like amount. 006 100 can only be issued by Above 5l., for every 57. and frac. tion to 257. .. .. Above 257., for every 257. and fraction to 100%... Above 100., for every 50%. and fraction Leases exceeding 35 Years. Yearly rent not ex, £5 10 15 22 99 15 20 "" 20 25 .. 25 50 29 50 75 39 75 100 99 100, for every £50 Any lease in consideration both of pre- Schedule, Inventory, or Catalogue, referred to in, but distinct and separate from, lease, deed, or bond, same duty as on the original, but not to exceed 10s. exclusive of progressive duty. Memorials of Deeds, 2s. 6d. Warrants of Attorney, given as security, same duty as on bonds, unless given as collateral security or by persons under arrest, then not exceeding 5s. Progressive Duty.-The same stamp as on the first skin or paper, but not to exceed 10s. Duplicates and counterparts the same as the originals, but not to exceed 5s. nor 2s. 6d. progressive duty." Probates of Wills, and Letters of Administration. 50 100 100 200 300 450 600 800 1,000 1,500 Not exceed Exceeding 100 ing 100 years. years. £. s. d. £. s. d. 0 30 0 60 0 12 0 0 60 090 0 12 0 0 18 0 1 40 0 15 0 1 10 0 1 10 0 2 3 DUTIES. 5 £. s. d. 0 06 0 26 0 5 0 0 10 8 50 00 11 15 300 4 10 0 6 00 WITHOUT A WILL. £ S. 0 10 1 3 8 11 15 0 0 22 30 45 60 75 90 120 150 22 30 2,000 40 2,000 3,000 50 60 3,000 4,000 80 5,000 6,000 100 120 6,000 7,000 8,000 140 9,000 10,000 180 Continuing to increase up to £1,000,000. Agreements-For an amount of 207. or upwards, 2s. 6d.; and for every entire 1080 words beyond the first, 2s. 6d. additional. Powers of Attorney. 180 210 240 270 Made by any petty officer, sea- £ s. d. For the receipt of wages For the sale, transfer, or accept- £. s. d. ance of receipt of any of the Government stocks.................. 100 Apprentices' Indentures. When the premium is under £30 If 30 50 and under 100 200 300 400 0 1 0 1 0 0 1 10 0 0 10 0 80 0 0 .... £50 2 0 0 100 200 300 12 0 400 Policy of Insurance from loss or damage by Fire And for every £100 insured for a year, and for any fractional part of £100, annually, per cent. ༤ ..... 1 0 0 0 0 0 0 0 500 25 0 0 600 30 0 0 800 40 0 0 1000 50 ......60 0 0 0 0 MARINE INSURANCES. Where the premium or consideration for such insurance does not exceed the rate of 10s. per cent. on the sum insured Exceeding 10s. and not exceeding 20s. per cent. Exceeding 20s. and not exceeding 30s. per cent... Exceeding 30s. and not exceeding 40s. per cent. Exceeding 40s. and not exceeding 50s. per cent. Exceeding 50s. per cent. .......... If the separate interests of two or more persons be insured by one policy, the duties to be charged for each. Charter party.... Any other lawful insurance when the premium shall not exceed 20s. per cent. on the sum insured, for every £100 Exceeding 20s. per cent.,for every £100 0 0 0 0 6 LIFE INSURANCES. Policy of Insurance made upon any life, or upon any event or contingency depending upon any lifeWhere the sum insured shall not exceed £500-6d. for every £50 Exceeding £500 and not £1,000-1s. for every £100 Exceeding £1,000-10s. for every £1,000 0 17 0 0 1 6 Or fractional part thereof. 010 0 3 0 0 3 0 6 1 0 2 0 3 0 4 0 5 0 026 050 Debentures. Debenture or Certificate for Draw- Stamps are also now used instead of payments by fees in proceedings in Bankruptcy and Insolvency, in the High Court of Admiralty, and in all proceedings in Chancery. DUTIES ON LEGACIES AND ON SUCCESSION TO REAL PROPERTY Of the Value of 201. or upwards, out of Personal Estate, or charged upon Real Estate, &c.; and upon every share of Residue :To a child or parent, or any lineal descendant or ancestor of the deceased, 17. per cent. To a brother or sister, or their descendants, 3 per cent.-To an uncle or aunt, or their descendants, 5l. per cent.-To a great uncle or great aunt, or their descendants, 67. per cent.-To any other relation, or any stranger in blood, 10l. per cent. -Legacy to husband or wife, exempt. SPOILED STAMPS. s. d. 1 0 2 6 0 5 The days for claiming the allowance at Somerset-house, are Tuesdays, Thursdays, and Saturdays, from 12 to 2 o'clock, and at 3, New Bankbuildings, on Mondays from 11 to 2, for London; from the country, on the other days from ten to four o'clock. If parties reside within ten miles of London, application must be made within six calendar months from the time the stamps became spoiled, when not upon executed instruments; and when upon such instruments, within six months from their date. If parties reside beyond the said limit of ten miles, the application must also be made within six months from the date, when the stamps are upon executed instruments; but in all other cases, within twelve months from the date of the stamps becoming spoiled. The affidavit in support of the application, when not made before a Commissioner at Somerset-house, or a Distributor of Stamps in the Country, when such Distributor is authorized to administer the same, must be upon a stamp of 2s. 6d., and made before a Master Extraordinary in Chancery. ASSESSED TAXES. Duties on Male Servants. For every Servant 18 years of age or upwards under 18 years of age Waiters in taverns. Under Gardeners and Gamekeepers, each... 0 10 Servants let to hire 18 years of age 1 1 under "" "" 0 10 INHABITED HOUSE DUTY. On every inhabited dwelling house, of the value of 207. per an. or upwards If used for the sale of goods, as a shop or warehouse, the shop or warehouse being on the ground-floor; or for the retail sale of beer, wines, or spirits; or if occupied by a tenant or farmservant for husbandry purposes only, for every 20s. of annual value-the sum of. 6d. If occupied for any other purposes, for every 20s. of annual value.... 9d. ON CARRIAGES WITH FOUR WHEELS. If drawn by two or more Horses . s. d. or Mules 310 0 one Horse or Mule 200 £. s. d. 1 1 0 0 10 6 1 1 0 6 0 6 0 ON CARRIAGES WITH FOUR WHEELS Of less diameter than 30 inches. If drawn by two or more Ponies or Mules less than 13 hands in height 1 15 0 0 one Pony or Mule 1 WITH LESS THAN FOUR WHEELS. If drawn by two or more Horses or Mules "" 2 0 0 15 0 0 99 " one Horse or Mule one Pony or Mule less than 13 hands in height.. And where such Carriages) shall be kept and used solely for the purpose of being let for hire without horses CARRIAGES USED BY COMMON CARRIERS, FOR THE CARRIAGE OF GOODS AND OCCASIONALLY OF PASSENGERS. Carriage with four wheels... 2 6 8 less than four wheels 1 6 8 ON HORSES. Horses for riding or drawing Carriages charged with duty, exceeding the height of 13 hands, each..... Other Horses or Mules exceed "" 1 1 0 ing the height of 13 hands, each 0 10 6 Ponies or Mules not exceeding the height of 13 hands, kept for riding or drawing a taxable Carriage, each... Ponies or Mules kept for other purposes, each... Any Rector, Vicar, or Curate, Teacher, or Preacher, Roman Catholic Priest, Physician, Surgeon or Apothecary, and Dissenting Ministers, shall respectively be entitled to keep one horse for the purpose of riding, or drawing a taxable carriage, and be chargeable for such horse, provided one horse only be kept Farmers entitled to keep and use one horse for riding, or drawing a taxable carriage 0 10 6 0 0 10 Half of the above Duties. 0 10 6 05 3 0 10 6 Horses used by market gardeners, solely in their business, are exempt from duty. Husbandry horses, occasionally used in drawing burdens, or occasionally used or let for drawing for hire or profit, are exempt, if not used for drawing any carriage chargeable with duty. For one horse ridden by bailiffs, shepherds, or herdsmen 0 10 6 If assessed as a servant ...... £1 6 6 On every other person using STAGE COACH DUTIES. 1d. per mile is payable besides the licence (p. 91). RULE FOR CALCULATING INTEREST, at 5 per Cent. Multiply the Pounds by the Days, and divide the Product by 365. The Quotient gives the Interest at 5 per cent. in Shillings. TABLE TO CALCULATE WAGES AND OTHER PAYMENTS. Y. Pr. M. Pr Week Pr. D. Y. Pr. M. Pr Week Pr. D. Y. Pr. M. Pr Week Pr. D. 12 1. l. s. d. l. 10 1 80 340 20 0 30 5 00 1 1 0 2 131 0 S. d. s. d. l. l. s. d. l. S. d. s. d. 1. l. s. d. l. s. 0 0 40 6 80 1 6 50 8 40 1 11 60 10 00 2 3 70 11 80 2 8 80 13 40 3 0 90 15 00 3 5 100 16 80 3 10 0 84 0 0 0 0/1/ 1 14 3 5 40 8 = = If the Wages be Guineas instead of Pounds, for each Guinea add one Penny to each Month, or one Farthing to each Week. = = = = = 2 141 34 151 4161 1 69 Miles 51 An inch is the smallest lineal measure to which a name is given, but subdivisions are used for many purposes. Among mechanics, the inch is commonly divided into eighths. By the officers of the revenue, and by scientific persons, it is divided into tenths, hundredths, &c. 4 5 144 Sq. Inches 9 Sq. Feet 30 Sq. Yards 40 Perches 4 Roods 640 Acres Particular Measures of Length. 4 Nails A Nail Fathom = 6 Feet = 7 In. 92 WEIGHTS AND MEASURES. 1 Degree of a Great Circle of the = = = = Duties on Passengers conveyed for hire by Link Chain 2. MEASURE OF SURFACE. INCOME AND PROPERTY TAX. By the 20 Victoria, cap. 6, on all incomes from whatever source, except farming, exceeding 150l. a-year, 7d. in the pound is now payable; and on occupiers of farms 5d. on the annual value, commencing from April 5, 1857.-Incomes between 1007, and 150/. are assessed at 5d. in the pound. This Act is only for a year. of horses. used in measuring depths. used in Land Measure to facilitate computation of the content, 10 square chains being equal to an acre. 1 Sq. Foot 1 Sq. Yard 1 Perch or Rod 1 Rood = 1 Acre = 1 Sq. Mile d. 6 4 Gills 2 Pints 4 Qts. 2 Gall. 1 Peck = 554 1 Bushel = 2218 1 Quarter = 101 5 Qrs. = 1 Load = 51 The four last denominations are used for dry goods only. For liquids several denominations have been heretofore adopted, viz. -For Beer, the Firkin of 9 Gallons, the Kilderkin of 18, the Barrel of 36, the (used for height Hogshead of 54, and the Butt of 108 Galls. Flour is sold nominally by measure, but actually by weight, reckoned at 7 lbs. avoirdupois to a gallon, used for measuring cloth of all kinds. s. d. 1 7 2 24 2 9 3 31 3 10 3. MEASURES OF SOLIDITY AND CAPACITY. 4 4 4 11 5 5 DIVISION ISOLIDITY. 1728 Cubic Inches Cubic Foot 27 Cubic Feet = 1 Cubic Yard DIVISION II-CAPACITY. 8 Gall. 8 Bush. cub. ins., 1 Pint = 343 nearly. 1 Quart = 69 = 1 Gallon = 277 4. MEASURE OF WEIGHT. 1 Pound (lb.) 7000 1 Hundredweight (cwt.) = 1 Ton 27 gr. = 437 This weight is used in almost all commercial transactions, and in the common dealings of life. |