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exceeding 40,000

Brewers for sale by retail, not to be consumed on the premises 5 10 3 Sellers of Beer only, not being brewers

Beer Retailers (publicans) whose premises are rated under £20 per annum

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
Dealers in Coffee, Tea, Cocoa
Nuts, Chocolate, or Pepper..
Maltsters, making not exceeding

50 quarters..

50 or upwards

Sweets Retailers (United King

dom)

Tobacco and Snuff, Manufacturers of Tobacco and Snuff, not exceeding 20,000lbs.

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80,000 21 0 0

5 100,000 26 0

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Beginners (and a surcharge on the quantity made)

Dealers in Tobacco and Snuff.. Vinegar Makers..

Wine, Dealers in Foreign Wine,

not having licenses for retailing Spirits and Beer

having a license for retailing Beer, but not for retailing Spirits)

having licenses to retail Beer and Spirits.

Stage Carriage, license to run (Great Britain)

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Supplementary license 0 5 Hackney Carriage, license

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to keep (England)

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For selling Game (granted by

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exceeding 550

Beginners (and a surcharge)..

not exceeding 5 qrs...

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Malt Roasters

Dealers in Roasted Malt

Paper, every maker of Paper or Pasteboard

Passage Vessels, on board which liquors or tobacco are sold (Great Britain)

Postmasters (Ireland)

4 6 74

4 14 6 0 7101 0 2

and 1s. in the £

51. 5s. £20

STAMPS.

Bills, Promissory Notes, &c.

Not exceeding Exceeding 2 months after 2 months after date, or 60 days date, or 60 day after sight. after sight.

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and not exceeding

(England)

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Spirits-Distillers

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Rectifiers

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10 10 0

300

Dealers, not retailers..

10 10 0

500

Makers of Stills (Scotland and Ireland)

1000

0 10 6

2000

3000

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Bills of Lading

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5000 9 0 0 10,000 12 0 0 15,000 15 0 0 20,000 20 0 0

Mortgages same duty as Bonds.

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150

85

50 1 10 8,000 9,000 150 300 2 0 9,000 10,000 95 300 500 3 0 10,000 12,500 110 500 750 6 0 12,500 15,000 130 750 1000 9 0 15,000 20,000 170 1000 2000 12 0 20,000 30,000 240 2000 3000 25 0 30,000 40,000 350 3000 4000 35 0 40,000 50,000 450 4000 5000 45 0 50,000 60,000 550 5000 6000 55 0 60,000 80,000 650 6000 7000 65 0 80,000 100,000 800 100,000Z. or upwards, 1,000%. Progressive duty on words ........ 17. Conveyance of any kind not otherwise charged nor exempted. . 17. 158. Progressive duty on words ........17. 5s.

Continuing to increase up to £1,000,000. Agreements-For an amount of 201. or upwards, and not exceeding 1080 words, 2s. 6d.; if more than 1080 words, 17. 15s.; and for every 1080 words beyond the first 1080, 17. 5s. additional.

DUTIES ON LEGACIES. 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, 37. per cent. To an uncle or aunt, or their descendants, 57. per cent.-To a great uncle or great aunt, or their de scendants, 67. per cent.-To any other relation, or any stranger in blood, 10% per cent. -Legacy to husband or wife, exempt.

If the Deceased died prior to the 5th April, 1805, the duty only attaches on Personal Estates, and by a lower scale.

SPOILED STAMPS. The days for claiming the allowance at Somerset-house, are Tuesdays, Thursdays, and Saturdays, from 12 to 2 o'clock, 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.

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ployer shall otherwise be chargeable to the above duties on servants, or for any carriage, or for more than one horse kept for riding or drawing any carriage; and if the employer shall not be chargeable to such other duties, then the sum of 10s. is payable for every such male person employed. The taxes on travellers, clerks, shopmen, &c., are repealed.

Waiters in Taverns, &c., 14. 10s. each. Male servants, as above described, each being under the age of 21, and the son of the employer are exempt from duty.

Coachmen, &c., let on job, 17. 5s. each. Male servants under 18 years of age, employed by persons residing in the pa rishes in which such servants have a legal settlement, are exempt from duty.

Roman Catholic clergymen are exempt from the additional duty of 1. for each servant chargeable on bachelors.

DUTIES ON CARRIAGES WITH FOUR
WHEELS,

drawn by more than one Horse, where kept for

Duty per House per year. £ s. d.

£ S. d.

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(And so on at the same rate for any number of such Carriages.)

For every additional body, 31. 3s. Carriages let for hire by coachmakers, without horses £6 0 0 each.

Hearses, mourning-coaches and other carriages, let for hire with two or more horses, except such as are hereafter mentioned

Post chaises

Carriages drawn byone Horse,

except the next mentioned 4 10 0

If kept and used solely for the purpose of being let for hire by the mile, and marked in the manner required by the Act Carriages with wheels of less diameter than 30 inches, drawn by Ponies or Mules exceeding 12 hands and not 13 in height

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or value has never exceeded 212, and if | marked with the name, address, and occupation of the owner, in the manner prescribed by 6 and 7 Wm. IV., c. 65, and 1 Victoria, c. 61, are exempted from duty, provided they are kept for party's own use, and not let out to hire. If a carriage be hired for the conveyance of prisoners or paupers, such hiring does not render it liable to duty, whether it have 2 or 4 wheels.

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Horses for riding, and not exceeding the height of 13 hands, each 1 Other Horses, used in trade, and Mules, each..

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Clergymen and Dissenting Ministers, whose incomes are under 1207. a-year,are exemptfrom duty for one riding-horse, if only one be kept, and it be not used in drawing a taxable carriage." Persons occupying farms under the value of 500l. a-year may keep one riding-horse free of duty, if only one be kept; but every such person must gain his livelihood principally by farming, and not derive an income from any other source exceed ing 100l. a-year.

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.

Licensed postmasters are allowed to use their post-horses in husbandry, and in drawing manure, fodder, or fuel, free from duty.

Persons are exempt for one horse ridden by bailiffs, shepherds, or herdsmen.

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On every other person using dog, gun, net, or engine, for the taking or killing of game In case of any person omitting to take out the proper certificate, the Surveyor of Taxes will bring him into charge, and the assessment must be double in every case.

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.

Note. By the 3rd Vic. c. 17, sec. 8, an additional duty of 10 per cent. is imposed on all assessments made after the 6th April, 1840, except on carriages let to hire with horses, and chargeable to the duty of 31.

STAGE COACH DUTIES.

These duties are collected under 2 and 3 Wm. IV. c. 120, 3 and 4 Wm. IV. c. 48, and 5 and 6 Vict. c. 79.

By the above acts, every stage-carriage is required to be licensed either at the Stamp Office, or by a distributor of stamps, before it is used.

For every original license 37. 3s.

For every supplementary licence 5s. Every stage-carriage is also chargeable with a mileage duty of 1d.

Duties on Passengers conveyed for hire by Carriages travelling upon Railways. 57. 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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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.

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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. These will probably continue to be used in practice. For Wine and Spirits, there are the Anker, Runlet, Tierce, Hogshead, Puncheon, Pipe, Butt, and Tun; but these may be considered rather as the names of the casks in which such commodities are imported, than as expressing any definite number of gallons. It is the practice to gauge all such vessels, and to charge them according to their actual content.

Flour is sold nominally by measure, but actually by weight, reckoned at 71b. Avoirdupois to a Gallon.

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

16 Drams = 1 Ounce

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1 Pound (lb.) 7000

1 Quarter (qr.)

1 Hundredweight (cwt.)

20 Cwt. -1 Ton

This weight is used in almost all commercial transactions, and in the common dealings of life.

The particular weights belonging to this Division are as follow:-cwt. qr. lb.

14 Pounds

1 Stone 0 0 14

2 Stone = 1 Tod = 0 1 0

40

30 Sq. Yards Perches

4 Roods

640

Acres

= 1 Perch or Rod

6 Tod

=

1 Rood

=

1 Acre

2 Weys 12 Sacks

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1 Sq. Mile

3. MEASURES OF SOLIDITY AND

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1 Wey= 1 2 14

Used

in the

Wool Trade.

24 gr. = 480 =5760

1 Sack 3 1 0 1 Last=39 0 0 DIVISION II.-TROY WEIGHT. 24 Grains 1 Pennyweight = 20 Pennywts. 1 Ounce 12 Ounces =1 Pound These are the denominations of Troy Weight when used for weighing gold, silver, and precious stones (except diamonds). But Troy Weight is also used by Apothecaries in compounding medicines, and by them the ounce is divided into 8 drams, and the dram into 3 scruples, so that the scruple is equal to 20 grains.

For scientific purposes the grain only is used; and sets of weights are constructed in decimal progression, from 10,000 grains downwards to of a grain.

100

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