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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 anthorized to The taxes on travellers, clerks, shopmen, administer the same, must be upon a stamp of 28. 6d., and made before a Master Extraordinary

&c., are repealed. 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, 17. 5s. 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

Duty per

No. of
House

Roman Catholic clergymen are exempt
Windows.

House per year.

per year.

from the additional duty of ll. for each £ 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 24 9 39 13 12 0

private use. 13 2 13 3 40 to

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 10 0 50 54 17 5 0

3 7 0 0

8 8 16 0
16 3 18 6 55 59

18 13 0
4 7 10 0

9 9 1 6
4 7 0 60 64 19 17 9

5 7 17 6 18 4 15 3 65 69

21 03

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

22 2 6

of such Carriages.) 20 5 12 3 75 79 23

5 0 For every additional body, 31. 3s. 21 6 0 6 80 84 24 76 Carriages let for hire by coachmakers, 22 6 9 0 85 89 25 10 0 without horses

• £6 00 each. 23 6 17 6 90 94 26 12 3

Hearses, mourning-coaches 24 75 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 2 *9 110 119 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 6 130 139 36 3 0 Post chaises

3 0 0 29 9 8 0

> 140 149 38 8 0

Carriages drawn byone Horse, 30 9 16 3 150 159 40 12 9

except the next mentioned 4 10 0 31 10 4 9 160 169

42 17 9

If kept and used solely for 32 10 13 3 170

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 is chargeable with 18.4d. for each window above

quired by the Act

3 0 0 » that number, in addition to 461. Ils. 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 £1

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 3 6 3 3 6
5 2

Carriages (except those next
9 0 3 9

mentioned)

£3 5 0 each. 2 11 6 3 11 2 12

If kept and used solely for the
6

3 12
8
2 16 0

purpose of being let for hire
3 16
3 1 0

by the mile, and marked as

4 1 0 10 3

3 0 0 6 6 4 6

required

6 11 3 16 6

Carriages drawn by two or

4 16 6 All above 11 at the rates last mentioned.

more Horses or Mules 4 10 0

For every additional Body * This Rate of Duty (11. 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

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or value has never exceeded 211., and if | For every other Dog, where one marked with the name, address, and oc only is kept

0 8 6 cupation of the owner, in the manner pre Persons compounding for their scribed by 6 and 7 Wm. IV., G 65, and hounds are to be charged .... 36 0 0 I 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 wheels.

HORSE-DEALERS' DUTY.
Every person exercising the busi-

ness of a Horse-dealer within
DUTIES ON HORSES.

the Bills of Mortality... 25 00 Horses 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, 2 12 3 13

3 9

17. 38. 6d. 2 15 0 14 3 3 9

Persons using Armorial Bearings, and 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

0

but charged to the Window duty, 12 4s. 8 2 19 9 18 3 4 6

Persons not keeping such carriage, nor 9 3 0 9 19 3

being chargeable to the Window duty, 125. 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 depuHorses let to hire without Post £ s. d.

tation duly registered with the Clerk of

the Peace Duty, each

1 8 9

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

3 10 0
employer

1 Horses ridden by Butchers in their

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 G 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 Clergymen and Dissenting Ministers, whose in

assessment must be double in every case. comes 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." Persons occupying farms under the value of certificated persons may sell game to li.

certificate, charged with a duty of 2; but 5001. a-year may keep one riding-horse free of duty, if only one be kept; but every such person

censed dealers, if paying a duty of 32. 133. 6d. must gain his livelihood principally by farming,

Note ---By the 3rd Vic. 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 used or let for drawing for bire 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-earriage 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

For every original license 31. 3s.

£1 0 0 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 14d. 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.

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.

403

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$. d. 10 1 80 0 4 1 0 091|110 18 4 0 4 2 0 78 30 2 10 00 11 6 1 73 20 3 40 0 9 0 14/12 1 0 0 0 4 7 | 08

6 80 15 2 23 30 5 0 0 1 1 0 2 131 1 80 4 114 0 8350 4 3 40 19 2 2 9 40 6 80 1 6 0 24141 3 4 0 5 4 0 91 605 001 3 0 3 31 50 8 40 1 11 034||151 5 00 5 9 0 10 705 16 8 1 6 10 3 10 60 10 0 0 2 3 0 4 ||161 680 6 14 0 101 806 13 41 10 84 4 4 70 11 80 2 810 41171 8 40 6 61 0 11 907 10 01 14 64) 4 111 80 13 40 3 0 0 54 18 i 10 00 6 10 0 114||100 8 6 81 18 435 53 90 15 00 354 6 191 11 80 7 3 1 0 1010 16 80 3 10 0 63 201 13 407 8 1 14 If the Wages be Guineas instead of Pounds, for each Guinea add one Penny

to each Month, or one Farthing to each Week.

-{

WEIGHTS AND MEASURES. 1. MEASURE OF LENGTH,

The four last denominations are used for 12 Inches 1 Foot

dry goods only. For liquids several deno3 Feet 1 Yard

minations have been heretofore adopted, 54 Yards 1 Rod or Pole

viz. : _For Beer, the Firkin of 9 Gallons, 40 Poles 1 Furlong

the Kilderkin of 18, the Barrel of 36, the 8 Furlongs 1 Mile

Hogshead of 54, and the Butt of 108 Galls. ( 1 Degree of a Great These will probably continue to be used 691 Miles

Circle of the in practice. For Wine and Spirits, there
Earth.

are the Anker, Runlet, Tierce, Hogshead, An inch is the smallest lineal measure Puncheon, Pipe, Butt, and Tun; but these to which a name is given, but subdivisions may be considered rather as the names of are used for many purposes. Among me the casks in which such commodities are chanics, the inch is commonly divided into imported, than as expressing any definite eighths. By the officers of the revenue, and number of gallons. It is the practice to by scientific persons, it is divided into gauge all such vessels, and to charge them tenths, hundredths, &c. Formerly it was made according to their actual content. to consist of 12 parts, called lines.

Flour is sold nominally by measure, but Particular Measures of Length. actually by weight, reckoned at 7lb. AvoirA Nail = 21 Inches

used for dupois to a Gallon. Quarter = 4 Nails

measuring

4. MEASURE OF WEIGHT. Yard = 4 Quarters cloth of all DIVISION I.AVOIRDUPOIS WEIGHT. EN = 5 Quarters kinds. 2711 Grains = 1 Dram = 2753 gr.

Sused for height
Hand
4 Inches

16 Drams
1 Ounce

= 4371 of horses. 16 Ounces = 1 Pound (lb.) =7000

used in measurFathom 6 Feet

ing depths.

28 Pounds = 1 Quarter (qr.) used in Land 4 Quarters= 1 Hundredweight (cwt.)

Measure to faci 20 Cwt. ==1 Ton
Link

7 In. 92 litate computa This weight is used in almost all com-
hdths.
tion of the con-

mercial transactions, and in the common

tent, 10 square Chain =100 Links

chains being

dealings of life.

equal to an acre. The particular weights belonging to this 2. MEASURE OF SURFACE. Division are as follow :-cwt. qr. Ib. 144 Sq. Inches 1 Sq. Foot

14 Pounds = 1 Stone= 0 0 14

Used 9 Sq. Feet 1 Sq. Yard

2 Stone = 1 Tod = 0 1 0

in the 304 Sq. Yards 1 Perch or Rod

61 Tod

=l Wey=1 2 14 40 Perches 1 Rood

Wool 2 Weys = 1 Sack = 3 10

Trade. 4 Roods 1 Acre

12 Sacks = 1 Last =39 0 0 640 Acres 1 Sq. Mile

DIVISION II.TROY WEIGHT. 3. MEASURES OF SOLIDITY AND 24 Grains =1 Pennyweight CAPACITY.

20 Pennywts. = 1 Ounce =480 DIVISION I.--SOLIDITY.

12 Ounces = 1 Pound =5760 1728 Cubic Inches = 1 Cubic Foot These are the denominations of Troy 27 Cubic Feet = 1 Cubic Yard Weight when used for weighing gold, silver, DIVISION II.--CAPACITY.

and precious stones (except diamonds).

cub. ins., 4 Gills = 1 Pint

But Troy Weight is also used by Apothé

caries in compounding medicines, and by 2 Pints = 1 Quart

them the ounce is divided into 8 drams, and = 1 Gallon = 2773

the dram into 3 scruples, so that the scruple 2 Gall. = 1 Peck = 5543

is equal to 20 grains. 8 Gall. = l Bushel

2218

For scientific purposes the grain only is 8 Bush. = 1 Quarter

cub. feet 101

used; and sets of weights are constructed

nearly. in decimal progression, from 10,000 grains l Load 513

downwards to of a grain,

100

24 gr.

342 { "nearly.
603

4 Ots.

5 Ors.

18

By comparing the number of grains in rally divided decimally into 10ths, 100ths, the Avoirdupois and Troy pound and ounce &c. The degree is frequently so divided. respectively, it appears that the Troy 6. MEASURE OF TIME. pound is less than the Avoirdupois, in the 60 Seconds

= 1 Minute proportion of 14 to 17 nearly; but the Troy 60 Minutes

= 1 Hour ounce is greater than the Avoirdupois, in

24 Hours

= 1 Day the proportion of 72 to 79 nearly,

7 Days

= 1 Week The carat, used for weighing diamonds, 28 Days

= 1 Lunar Month is 3 grains. The term, however, when 28, 29, 30, or 31 Days = 1 Calendar Month used to express the fineness of gold, has a 12 Calendar Months = 1 Year relative meaning only, Every mass of

365 Days

El Common Year alloyed gold is supposed to be divided into

366 Days

= 1 Leap Year 24 equal parts; thus the standard for coin

In 400 Years, 97 are leap years, and 303 is 22 carats fine, that is, it consists of 22

common. parts of pure gold, and 2 parts of alloy. The same remark as in the case of anWhat is called the new standard, used for gular measure applies to the mode of subwatch-cases, &c., is 18 carats fine.

dividing the second of time. 5. ANGULAR MEASURE;

WEIGHT OF ENGLISH COINS OR, DIVISIONS OF THE CIRCLE.

Gold.

dwt. gr. 60 Seconds = 1 Minute Sovereign

5 31 60 Minutes = 1 Degree Half Sovereign

2 131 30 Degrees = 1 Sign Double Sovereign

10 90 Degrees = I Quadrant

Silver. 360 Degrees, or 12 Signs = 1 Circumference.

Crown

4 4-11 Formerly, the subdivisions were carried Half Crown .....

9 2 2-11 on by sixties; thus, the second was divided Shilling

3 15 3-11 into 60 thirds, the third into 60 fourths, Sixpence

1 19 7-11 &c. At present the second is more gene- Fourpence

1 5 1-11 MEMORANDA FOR NEXT YEAR, 1851. N.B. As towards the end of each year, or even earlier, information concerning the ensuing year is often wanted, we intend in future to add to the current Almanac a synopsis of that which is to succeed it, as follows:

I.--Beginnings of the Months and Sundays. Jan. 1, Wednesday (April 1, Tuesday, July 6, Sunday. Oct. 5, Sunday. 5, Sunday.

6, Sunday

13,
13,
19,
20,
27,

26,
26,

27,
Aug. 1, Friday.

Nov. 1, Saturday. Feb. 1, Saturday. 1, Thursday. 3, Sunday.

2, Sunday.
2, Sunday.
4, Sunday.
10,

9,
9,
11,
17,

16,
16,
18,
24,

23,
23,
25,
31,

30, March 1, Saturday. June 1, Sunday. Sept. 1, Monday. Dec. 1, Monday. 2, Sunday. 8, 7, Sunday.

7, Sunday
9,
15,

14,
16,
22,
21,

21,
23,
29
28,

28,
30

July 1, Tuesday 1Oct. 1, Wednesday. » 31, Wednesday.

II. Moveable Feasts.
Septuagesima Sunday

... Feb. 16
Low Sunday....

April 27 Quinquagesima, Shrove Sunday .. Mar. 2 Rogation Sunday

May 25 Ash Wednesday ..Mar. 5 Ascension Day-Holy Thursday

May 29 Quadragesima, 1st Sunday in Lent.. Mar. 9

Whit Sunday

June 8 Palm Sunday Apr. 13 Trinity Sunday

June 15 Good Friday

Corpus Christi

.... June 19 Easter Sunday

Apr. 20

First Sunday in Advent ........ Dec. 21

III-Moon's Phases. h. m.

h. m. Jan. 2, New 10 43 morn May 15, Full 8 5 morn. Sept. 10, Full 1 43 aft. 17, Full 4 42 aft. 30, New 8 46 aft.

25, New 6 11 morn. Feb. 1, New 6 2 morn. June 13, Full 6 44 aft. Oct. 10, Full 6 32 morn. 16, Full 3 28 morn. 29, New 6 24 morn.

24, New 3 9 aft. Mar. 3, New 1 14 morn. July 13, Full 7 14 morn. Nov. 8, Full 11 21 aft. 17, Full 1 18 aft. 28, New 2 40 aft.

23, New 2 6 morn. Apr. 1, New 6 32 aft. Aug. 11, Full 9 42 aft. Dec. 8, Full 3 27 aft. 15, Full 10 35 aft. » 26, New 10 19 aft.

22, New 3 33 aft. May 1, New 9 1 morn.

London : Printed by A. SWEETING, Bartlett's Buildings, Holborn.

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THE

Companion to the Almanac ;

OR,

YEAR-BOOK

OF

GENERAL INFORMATION

FOR

185 0.

CONTAINING,

1. GENERAL INFORMATION ON SUBJECTS

OF

MATHEMATICS, NATURAL HISTORY,

AND

PHILOSOPHY, CHRONOLOGY, GEOGRAPHY, STATISTICS, &c.

II. THE LEGISLATION, STATISTICS, PUBLIC IMPROVE

MENTS, AND CHRONICLE OF 1849.

LONDON:

CHARLES KNIGHT, 90, FLEET STREET.

PRICE TWO SHILLINGS AND SIX PENCE; OR, FOUR SHILLINGS

BOUND WITH THE BRITISH ALMANAC.

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