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same

The
Duty as on
an Inland
Bill (above)

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4000..

0 4
200 0 0 8
300 0 1 0
400 0 1 4
500 0 1
750 0 2
1000 0 3 4
1500 0 5 0
2000 0 6 8
3000 0 10 0
4000 0 13 4
0 15 0

0

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Bonds given as a Security for any definite Sum of Money.

Not exceeding £50..

For every £50, or fractional part thereof, to £300

..£0 1 3

0 1

026

For every 100 or fractional part
thereof where above £300
And progressive duty on words,
for every entire 1,080 words,
above the first 1,080.

Mortgages the same as Bonds.
Conveyances.

When the purchase or considera-
tion shall not exceed 257.

For every 251., or fractional part,

026

above the first 257., to 300..... 0 2 6

,, 50, or fractional part, where above 300Z., to 6007....

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1007., or fractional part, where above 6007......

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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 207. per annum (for a term not exceeding 35 years), in consideration of premium, the same duty as on conveyance for a like amount.

Leases not exceeding 35 Years. At a yearly rent, without fine, not exceeding 51.

006

*N.B. Notes to bearer on demand for sums not exceeding 100 can only be issued by

licensed bankers.

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500

600 30 0

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100, for every £50

and fractional 1 10
part of £50

Any lease in consideration both of pre-
mium and rent (such rent being 207. or
upwards in the case of a lease not ex-
ceeding 35 years) to be charged with both
the Conveyance and Lease duties.
And progressive duty on words.
For rents paid in kind, regulations are also
made.

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.

WITH A WILL.

WITHOUT A WILL. £ s.

If no premium

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Exceeding 10s. and not exceeding

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20s. per cent.

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Exceeding 20s. and not exceeding

1,500 2,000 40

60

30s. per cent...

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2,000 3,000

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Exceeding 30s. and not exceeding 40s. per cent......

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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

.......

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0 2 6

050

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If drawn by two or more Horses or Mules

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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.

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.

Half of

the above

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

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ON HORSES.

Horses for riding or drawing Carriages charged with duty, exceeding the height of 13 hands, each.....

Duties.

168

1 1 0

Other Horses or Mules exceeding 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

0 10 6

053

0 10 6

Farmers entitled to keep and use one horse for riding, or drawing a taxable carriage........ 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 ......

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£1 6 6 4 0 10

If assessed as a servant
If not so assessed..

On every other person using
dog, gun, net, or engine, for

the taking or killing of game 4 0 10 By 1 and 2 Will. IV., cap. 32, persons licensed to deal in game are to take out a certificate, charged with a duty of 27.; but certificated persons may sell game to li censed dealers, if paying a duty of 31. 13s. 6d. and 10 per cent. additional.

STAGE COACH DUTIES.

1d. per mile is payable besides the licence (p. 91).

Duties on Passengers conveyed for hire by Carriages travelling upon Railways. 57. per cent. on the gross amount of fares.

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.

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.

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If the Wages be Guineas instead of Pounds, for each Guinea add one Penny to each Month, or one Farthing to each Week.

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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.

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1 Quart = 691

1 Peck

2774

554

8 Gall.
8 Bush.
5 Qrs. = 1 Load = 511

1 Bushel = 2218

1 Quarter = 10{ cub. feet

nearly.

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 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,

4. MEASURE OF WEIGHT. DIVISION I.-AVOIRDUPOIs Weight. Grains 1 Dram = 27 gr. = 1 Ounce = 437

27

16 Drams

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