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Companies in which there is no Proprietary, and where the Contributors are consequently

mutual Assurers. British Empire Mutual—37, New Bridge- London Indisputable-31, Lombard-street street, Blackfriars

Merchant Tradesmen's and General MuBritish Mutual— 17, New Bridge-st. Blkfrs. tual-5, Chatham-place Christian Mutual Provident—29, Bridge- Metropolitan—3, Princes-street, Bank* street, Blackfriars

Mutual—37, Old Jewry Clergy Mutual-41, Parliament-street National Provident-48, Gracechurch-st. Economic-6, New Bridge-st., Blackfriars Provident Clerks-42, Moorgate-street Equitable--26 & 27, Bridge-st., Blackfriars Prudential Mutual-4, Chatham-place General Annuity Endowment-40, King Reliance_71, King William-street, City William-street

Scottish Equitable_61 A, Moorgate-st. * General Benefit—4, Farringdon-street Scottish Provident Instit.-12, Moorgate-st. Great Britain Mutual and India and Lon- Temperance Provident-39, Moorgate-st.

don-17, Cornhill, and 14, Waterloo-pl.* United-36, Old Jewry London Life Association—81, King Wil- Widows' National and General—3, Ade. liam-street*

laide-place, London Bridge

* In these the mutual assurers also assure other parties who do not participate in the profits.

EXHIBITIONS, AND OTHER PUBLIC PLACES OPEN GRATUITOUSLY.

The British Museum_Monday, Wednes- Kew Botanical Gardens-Every day exday, and Friday, and the whole of Easter cept Sunday, from 1 to 6. and Whitsun weeks except Saturday, from Woolwich Model & Rocket RoomsDaily. 10 till 4; from May to September, 10 to 7; Dulwich Gallery-Each week-day, except closed the first week in January, May, and Friday, from 10 to 5 in summer, and from September, and on Christmas Day, Good 11 to 3 in winter. Tickets to be had gratis Friday, and Ash Wednesday.- Children of most of the respectable printsellers in under 8 not admitted.

London. National Gallery -- Monday, Tuesday, Windsor Castle_State Apartments atWednesday, and Thursday, and the whole Monday, Tuesday, Thursday, and Friday, of Easter and Whitsun weeks except Sa- April to October, 11 to 4; Nov, to March, turday, from 10 till 5; closed for six weeks 11 to 3. Tickets to be had of Messrs. Moon, from the end of the second week in Sept., Threadneedle-st., Ackermann, Strand, and and on Christmas Day and Good Friday. Colnaghi and Co., Cockspur-street.

St. Paul'sEach week-day from 9 to 11, London Missionary Museum, Blomfieldand from 3 to 4; and on Sunday during the street, Finsbury, Tuesday, Thursday, and time of divine service. At other times 2d. Saturday, with orders from a director.

East India House Museum - Saturday, United Service Museum, Middle Scotland from 11 to 3; all the year except in Sept. Yard—Daily, with orders from members.

Soane Museum, 13, Lincoln's Inn Fields Entomological Society's Museum, 17, Old -Thursday and Friday during April, May, Bond-street-Every Tuesday, from 3 to 8. and June, from 10 to 4. Tickets must be ap- College of Surgeons' Museum-Monday, plied for previously, and will be sent by post. Wednesday, and Friday, with orders from

Society of Arts, 19, John-street, Adelphi - members. Any day except Wednesday, with orders Museum of Economic Geology, Craig's from members.

Court, Charing Cross-Daily, from 10 to 4 Hampton Court Palace Every day, ex. during Nov., Dec., Jan., and Feb.; the rest cept Friday, from 10 till 4.

of the year from 10 to 5.

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LICENSES PAID TO THE COMMISSIONERS OF

STAMPS AND TAXES, SOMERSET HOUSE. Appraisers

2 0 0 Attorneys, London (within the limits of the district post).... 12 0 0 elsewhere.

8 0 0 Bankers

30 0 0 Conveyancers, 'London

12 0 0 elsewhere ......

8 0 0 Hawkers and Pedlars on foot... 4 0 0 and for each horse, &c. used 4 0 0

Medicine Vendors, London 2 0 0 any other corporate town 010 0 elsewhere

5 Pawnbrokers, London ........ 0

elsewhere ...... 7 10 0 Plate Dealers, selling above 20oz. gold and 3Coz. silver ..

5 15 0 under the above weight 2 6 0 To'kill Game in England and Scotland

3 13 For Marriages, special

5 0 not special... 0 10 0 To hold a perpetual curacy 3 10 0 To Stage and Hackney Carriage

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2 in Ireland, on foot 2 0 'àitto, for each horse used 2 2 0 Horse Dealers-London, £25 ; elsewhere

12 12 0* Makers of Playing Cards or Dice 05 0

Drivers and Conductors, and
Watermen

0 5 0

* Ten per cent, additional on each of the rates marked thus *,

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LICENSES PAID TO THE COMMISSIONERS OF

£ s. d. EXCISE, OLD BROAD STREET, CITY. Retailers of Spirits whose pre.

s. d. mises are rated under £10 Auctioneers

10 0 0

per ann. (United Kingdom).. 2 4 1 Brewers of Table Beer only,

At £10 and under £20.. 4 8 not exceeding 20 barrels

24 0 10 6

20

25..
50
1 1 0
25

7 14 4
100
111 6

30

40 exceeding 100

8 16 43 2 2 0

40 Brewers of Strong Beer, not

9 18 51

50 or upwards... 11 0 6 exceeding 20 barrels..... 0 10 6 Retailers of Spirits in Ireland, 50

1 10

being duly licensed to sell 1 11 6

Coffee, Tea, &c., whose pre2 2 0

mises are rated under £25
2,000

3 3 0
per annum

9 18 5
5,000
7 17 6

At £25 and under £30 11 0 6 7,500 11 16 3

30

40 12
10,000
15 15

2 64 0

40

50 13 4 7
20,000
31 10 0

50 or upwards 14
30,000
47 5

6 77 0

Sweets Retailers (United King-
40,000
63 0 0

1 exceeding 40,000

dom)

2 2 78 15 0

Tobacco and Snuff, ManufactuBrewers for sale by retail, not to be consumed on the premises 5 10 3

rers of Tobacco and Snuff, not

5 exceeding 20,000lbs.

5 Sellers of Beer only, not being

0

excdg. 20,000, not ex. 40,000 10 10 0 brewers

3 6 11 Beer Retailers (publicans) whose

40,000 60,000 15 15 0 60,000

80,000 21 0 premises are rated under £20

0

80,000 100,000 26 5 0 per annum 1 2 04

0

exceeding 100,000 31 10
at £20 or upwards 3 6 11
Retailers of Beer, Cider, and

Beginners (and a surcharge on
the quantity made)

0 5 5 Perry, under 4 and 5 Wm. IV.

Dealers in Tobacco and Snuff.. 0 5 3 c. 85, to be drunk on the pre

5 Vinegar Makers..

5 0 mises (England only) 3 6 11 Wine, Dealers in Foreign Wine, not to be drunk on the

not having licenses for retail premises

1 2 0g Retailers of Cider and Perry only 1

ing Spirits and Beer

10 10 0 2 04 Dealers in Coffee, Tea, Cocoa

having a license for retail. Nuts, Chocolate, or Pepper.. 011 6}

ing Beer, but not for retailing

Spirits Maltsters, making not exceeding

4 8 24

having licenses to retail
50 quarters..

0
Beer and Spirits ...

1 100

2 4
0 15 9
150

Stage Carriage, license to run
1 3 74
(Great Britain)

3 3 0 200

1 11 6
250!
1 1942

Supplementary license 05. 0 300

Hackney Carriage, license 27 3

5 to keep (England)

0 0 350

2 15 15 400

3 3 0 . 450

3 10 104

For selling Game (granted by

Magistrates)

3 18 9 500

2 10 0 550

4 6 7} exceeding 550

4 14 6

STAMPS. Beginners (and a surcharge).. 0 7 103

Bills, Promissory Notes, &c. not exceeding 5 qrs...

0

2 73 Malt Roasters

20 0 0

Not exceeding Exceeding Dealers in Roasted Malt 10 0 0

2 months after 2 months after Paper, every maker of Paper or

date, or 60 days date, or 60 day

after sight. after sight. Pasteboard

4 4 0 Passage Vessels, on board which

1. $. d. 1. S. d. liquors or tobacco are sold ..

If 40s. 57. 58. 0 1 0 0 1 6 (Great Britain)

1 1 0 above Postmasters (Ireland)

0 7 6 51. 58.

201. 0 1 6 0 2 0 (England) 2 2 0 £20

30 0 2 0 0 2 6 and ls. in the£

30

50 0 2 6 0 3 6 To kill Game

3 3 0
50

0 3 6 0 4 6 Soap-every maker

4 4 0

100

200 0 4 6 05 0 Spirits-Distillers

10 10 0

200

300 0 5 0 0 6 0 Rectifiers

10 10 0

300

500 0 6 0 0 8 6 Dealers, not retailers.. 10 10 0 500 1000 0 8 6 0 12 6 Makers of Stills (Scotland and

1000 2000 0 12 6 0 15 0 Ireland),

0 10 6 2000 3000 0 15 0 1 5 0 Chemist or any other trade requir

3000

1 5 0

1 10 0 ing the use of a still (England) 0 10 0 Penalty for post-dating bills, 1001. (Scotland and Ireland)., 0 10 6 Bills of Lading

.60.

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50..

100

Foreign Bills of Exchange, in Sets.

Apprentices' Indentures. For every Bill of each set, not ex.

When the premium is

£ S. d. S. d. under £30

1 ceeding

0 0 ...£100 1 6

If 30 and under £50 2 0 0 Above £100 and not exceeding 200 3 0

50

100 3
200
500

0 0
4 0
100

200
500
1000 5 0

6 0 0 200

12 00 1000

300
2000 7 6
300

400
2000

20 00 3000 10 0 400

500 25 00 3000

15 0
500

600 30 0 0 Receipts.

S. d.
600

800 40 00

800 If £5 and under £10..

0 3

1000 50 0 0

1000 and upwards 10 20. 06

.......60 0 0 20

1

If no premium Il., or 12. 15s. if more than 0

1080 words. 50 100..

16 100 200...

2 6

Probates of Wills, and Letters of 200 300. 4 0

Administration.
300
500..

5 0
WITH A WILL.

WITHOUT A 500

Above the
1000..
7 6

WILL,

value of and under 1000 or upwards

10 0
£

£ s. For any sum expressed "in full of

20
50

0 10 all demands"

10 0

50
100

1 Penalty for giving receipts without a stamp,

20 100 0 10 101. under 1001.; and 201. above that sum.

100 200

2

3 S. d. Appraisements.

200 300

5

8 300 450

8

11 Not exceeding ....£50.. 2 6

450 600 11

15 Above £50 and not exceeding 100.. 5 0

600 800 15

22 200.. 10 0

800 200

22 1,000

30 500.. 15 0 1,000 1,500

30 500

45 20 0 1,500 2,000 40

60 2,000

3,000 50 Bonds given as a Security for Money.

75 3,000 4,000 60

90 Not exceeding £50.. fi 0 0

4,000 5,000 80

120 Above£50 and not exceeding 100 1 10 0

5,000 6,000 100

150 100 200 2 0 0 6,000 7,000 120

180 200 300 3 0 0 7,000 8,000 140

210 300 500 4 0 0 8,000 9,000 160

240 500 1000 5 0 0 9,000 10,000 180

270 1000

2000 6 0 0

Continuing to increase up to £1,000,000. 2000

3000 7 0 0 3000

4000

Agreements-For an amount of 201, or up

8 0 0
4000
5000 9 0 0

wards, and not exceeding 1080 words,
5000
10,000 12 0

2s.6d.; if more than 1080 words, 11. 15s.;

0 10,000 15,000 15 0

and for every 1080 words beyond the first

0 15,000 20,000 20 0 0

1080, 11. 5s, additional. 20,000

25 0 0 Progressive duty, 25s.

DUTIES ON LEGACIES.
Mortgages same duty as Bonds.

Of the Value of 201. or upwards, out of

Personal Estate, or charged upon Real Conveyances.

Estate, &c.; and upon every share of

Residue : When consideration under 201.

10s.

To a child or parent, or any lineal de-
Under Duty

Under
Duty

scendant or ancestor of the deceased, 12. per £ £ £ s.

£

cent.—To a brother or sister, or their de. 20 50 1 0 7,000 8,000 75 scendants, 31. per cent.—To an uncle or 50 150 1 10 8,000 9,000 85 aunt, or their descendants, 5l. per cent.-To 150 300 2 0 9,000 10,000 95 a great uncle or great aunt, or their de300 500 3 0 10,000 12,500 110 scendants, 6l. per cent.—To any other rela500 750 6 0 12,500 15,000 130 tion, or any stranger in blood, 102 per cent. 750 1000 9 0 15,000 20,000 170 _Legacy to husband or wife, exempt. 1000

2000 12 0 20,000 30,000 240 If the Deceased died prior to the 5th April, 2000 3000 25 0 30,000 40,000 350 1805, the duty only attaches on Personal 3000 4000 35 0 40,000 50,000 450

Estates, and by a lower scale. 4000 5000 45 0 50,000 60,000 550 5000 6000 55 0 60,000 80,000 650

SPOILED STAMPS. 6000 7000 65 0 80,000 100,000 800 The days for claiming the allowance at Somer100,0001, or upwards, 1,0001.

set-house, are Tuesdays, Thursdays, and Satur

days, from 12 to 2 o'clock, for London; from the Progressive duty on words

...11

country, on the other days from ten to four

o'clock. If parties reside within ten miles of Conveyance of any kind not otherwise London, application must be made within six charged nor exempted.

calendar months from the time the stamps

..........ll. 158. Progressive duty on words ........ll. 55.

became spoiled, when not upon executed instruments; and when upon such instruments, Carriages drawn by two or 6 4 16 6

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Duty per

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within six months from their date. If parties reside beyond the said limit of ten miles, the appli

ployer shall otherwise be chargeable to the cation must also be made within six months from

above duties on servants, or for any car. the date, when the stamps are upon executed in

riage, or for more than one horse kept for struments; but in all other cases, within twelve riding or drawing any carriage; and if the months from the date of the stamps becoming employer shall not be chargeable to such spoiled. The affidavit in support of the application, when not made before a Commissioner at

other duties, then the sum of 10s. is paySomerset-house, or a Distributor of Stamps in the

able for every such male person employed. Country, when such Distributor is authorized to

The taxes on travellers, clerks, shopmen, administer the same, must be upon a stamp of &c., are repealed. 28. 6d., and made before a Master Extraordinary in Chancery.

Waiters in Taverns, &c., 11. 10s. each.

Male servants, as above described, each ASSESSED TAXES.

being under the age of 21, and the son of In 1840 (3 and 4 Vic. c. 17), 10 per cent.

the employer are exempt from duty. additional was imposed on all the assessed

Coachmen, &c., let on job, 11. 58. each.

Male servants under 18 years of age, taxes, which is charged separately.

employed by persons residing in the paDUTIES ON WINDOWS.

rishes in which such servants have a legal

settlement, are exempt from duty.
Duty per

No. of
House

Roman Catholic clergymen are exempt
Windows.

House per year.

from the additional duty of ll. for each

per year. £ s. d.

S. d. servant chargeable on bachelors. 8 0 16 6

35 11 18 3 9 1 1 0

36 12 6 9

DUTIES ON CARRIAGES WITH FOUR 10 1 8 0 37 12 15 3

WHEELS, 11 1 16 3

38 12 3 6

drawn by more than one Horse, where kept for 12 2 4 9 39 13 12 0

private use. 13 2 13 3

to 44 14 8 9 No. 1 £6 00 No. 6 £8 4 0 each. 14 3 1 9 45 49 15 16 9

2 6 10 0 each. 7 8 10 0 15 3 100 50 54 17 5 0

3 7 00

8 8 16 0 16 3 18 6 55 59 18 13 0

4 7 10 0

9 9 16 17 4 7 0 60 64 19 17 9

5 7 17 6 18 4 15 3 65

69 21 0 3

(And so on at the same rate for any number 19 5 3 9 70 74 22 2 6

of such Carriages.) 20 5 12 3

79 23 5 0 For every additional body, 31. 3s. 21 6 0 6 80 84 24 7 6 Carriages let for hire by coachmakers, 22 6 90 85 89 25 10 0 without horses

• £6 0 0 each. 23 6 17 6 90 94 26 12 3 Hearses, mourning-coaches 24 7 5 9 95 99 27 14 9 and other carriages, let 25 7 14 3 100 109 29 8 6 for hire with two or more 26 8 29 110

31 13 3

horses, except such as are 27 8 11 0 120 129 33 18 3 hereafter mentioned 6 0 0 28 8 19 6 130 36 3 0 Post chaises

3 0 0 29 9 8 0 140 149 38 8 0

Carriages drawn byone Horse, 30 9 16 3 150

40 12 9

except the next mentioned 4 100 31 10 4 9 160 169 42 17 9 If kept and used solely for 32 10 13 3 170 179 45 2 6

the purpose of being let 33 11 1 6 180

46 11 3

for hire by the mile, and 34 11 10 0

marked in the manner re(And every house having more than 180 windows quired by the Act

3 0 0 is chargeable with 1s.4d. for each window above that number, in addition to 461. 118. 3d.)

Carriages with wheels of less

diameter than 30 inches, Farm-houses belonging to Farms under

drawn by Ponies or Mules 2001. a-year are exempt from window-duty. exceeding 12 hands and

not 13 in height

3 5 0 DUTIES ON MALE SERVANTS. Exemption.-Carriages with wheels of

less diameter than 30 inches, drawn by No. At per Servant. Bachelors' ditto. ponies or mules not exceeding 12 hands. 1 fi 4

0* £2 4 2 1 11 0 2 11 0

DUTIES ON CARRIAGES WITH LESS 3 1 18 0 2 18 0

THAN FOUR WHEELS. 4 2

6 3 3 6 5 2

Carriages (except those next
0
3 9
mentioned)

£3
2

5 0 each. 11 6 3 11 6

If kept and used solely for the 2 12 6

3 12 8 2 16 0 3 16

purpose of being let for hire 9 3 1 0 4

by the mile, and marked as

1 015 10

required

3 0 0 3 6 6 4 6 6

" 11 3 16

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more Horses or Mules 4 10 0 All above 11 at the rates last mentioned.

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For every additional Body * This Rate of Duty (12. 4s.) is payable

used on the same Carriage 1 11 6 for any male servant, being only an occa- Exemption.-Such carriages of any consional servant to his employer, if the em- struction, drawn by one horse, if the price

or value has never exceeded 212, and if For every other Dog, where one marked with the name, address, and oc- only is kept

08 0 cupation of the owner, in the manner pre- Persons compounding for their scribed by 6 and 7 Wm. IV., c. 65, and hounds are to be charged 36 0 0 1 Victoria, c. 61, are exempted from duty, Dogs wholly kept and used in the care of provided they are kept for party's own use, sheep or cattle are exempt, provided they and not let out to hire. If a carriage be are not of the descriptions above menhired for the conveyance of prisoners or tioned paupers, such hiring does not render it liable to duty, whether it have 2 or 4

HORSE-DEALERS' DUTY. wheels,

Every person exercising the busi

ness of a Horse-dealer within DUTIES ON HORSES.

the Bills of Mortality..

25 00 Horses for Riding or Drawing Carriages. Persons elsewhere exercising the

said business....

12 10 0 No. Each Horse. No. Each Horse. 1 £1 8 9 11 £3

3 6 2 2 7 3 12 3 3 6

* Persons wearing or using Hair-powder, 3 2 12 3 13 3 3 9

17. 38. 6d. 4 2 15 0 14 3 3 9 Persons using Armorial Bearings, and 5 2 15 9 15 3 3 9

keeping a coach, or other taxable carriage, 6 2 18 0 16 3 3 9

21. 8s. Persons not keeping such carriage, 7 2 19 9 17 3 4 0

but charged to the Window duty, 11. 4s. 8 2 19 9 18 3 4 6

Persons not keeping such carriage, nor 9 3 0 9 19 3 5 0 being chargeable to the Window duty, 123. 10 3 3 6 20 3 6 0 (And so on at the same rate for any number

GAME DUTY. of Horses.)

On a gamekeeper, acting under a depu. Horses let to hire without Post £ s. d.

tation duly registered with the Clerk of

the PeaceDuty, each

1 8 9

If assessed as a servant to nis Race Horses, each....

3 10 0

employer Horses ridden by Butchers in their

1 5 0 If not so assessed..

3 13 6 trade, each

1 8 9 Where two only are kept, the

On every other person using second at

dog, gun, net, or engine, for

0 10 6 Horses for riding, and not exceed

the taking or killing of game 3 13 6 ing the height of 13 hands, each 1 1 0

In case of any person omitting to take Other Horses, used in trade, and

out the proper certificate, the Surveyor of Mules, each..

0 10 6

Taxes will bring him into charge, and the

assessment must be double in every case. Clergymen and Dissenting Ministers, whose incomes are under 1201.a-year,are exempt from duty

By 1 and 2 Will. IV., cap. 32, persons for one riding-horse, “if only one be kept, and

licensed to deal in game are to take out a it be not used in drawing a taxable carriage." certificate, charged with a duty of 21. ; but

Persons occupying farms under the value of certificated persons may sell game to li. 5001. a-year may keep one riding-horse free of duty, if only one be kept; bat every such person

censed dealers, if paying a duty of 31. 13s. 6d. must gain his livelihood principally by farming,

Note.-By the 3rd Vic. c. 17, sec. 8, an addiand not derive an income from any other source

tional duty of 10 per cent. is imposed on all exceed ing 1001. a-year.

assessments made after the 6th April, 1840, except Horses used by market gardeners, solely in their on carriages let to hire with horses, and chargebusiness, are exempt from duty.

able to the duty of 31. Husbandry horses, occasionally used in drawing burdens, or occasionally (sed or let for drawing for hire or profit, are exempt, if not used for drawing

STAGE COACH DUTIES. any carriage chargeable with duty. Licensed postmasters are allowed to use their

These duties are collected under 2 and post-horses in husbandry, and in drawing manure,

3 Wm. IV. c. 120, 3 and 4 Wm. IV. c. 48, fodder, or fuel, free from duty.

and 5 and 6 Vict. c. 79. Persons are exempt for one horse ridden by By the above acts, every stage-carriage bailiffs, shepherds, or herdsmen.

is required to be licensed either at the Stamp Office, or by a distributor of stamps,

before it is used. DUTIES ON DOGS. For every Greyhound

£1 0 0

For every original license 31. 3s. For every Hound, Pointer, Setting

For every supplementary licence 5s. Dog, Spaniel, Terrier,or Lurcher;

Every stage-carriage is also chargeable and for every Dog, where two or

with a mileage duty of 11d. more are kept, of whatever de

Duties on Passengers conveyed for hire by nomination they may be (except

Carriages travelling upon Railways. Greyhounds)

0 14 0

5l. per cent. on the gross amount of fares.

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,

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