are

yet the total number effected in that part of the kingdom does not exceed ten, while in Ireland the reduction is very considerable. This latter fact is mainly due to the efforts of the Royal Irish Constabulary, whose efficiency and success evidenced by a quotation from the report of their Inspector-General, Colonel Sir John Stewart Wood, C.B. It is also worthy of note that, though the number of detections is considerably lower than in any previous year, there is a material increase in the amount of penalties recovered. As the lowest penalty by law allowed is 6., or in default three months' imprisonment, this fact seems to bear witness to the improvement from legitimate causes in the circumstances of that class of people who were hitherto wont to look for a subsistence from such and similar illicit practices. A decrease in the Railway duty of 20,4897. is explained by the fact that the companies have refused to pay duty on a much larger number of third-class fares than in 1872, and it is pointed out by the Commissioners that the "interminable delays" by which the law allows the companies to prevent the settlement of legal questions, besides seriously affecting the Revenue, are likely to prove some day still more prejudicial to the shareholders. Two companies, however the South-Eastern and the Metropolitan-have acquiesced in the view of the law taken by the Commissioners, and are paying the full duty by them demanded. The net decrease of 13,1417. in the Land Tax and House Duty is made up of a falling off in the House Duty of 19,5287., and in arrears of Assessed Taxes of 2,9987., and the total set-off against an increase of 9,378/. from the Land Tax will give the required result. In the opinion of the Commissioners, the decrease in the former of these two duties is to be attributed to the Metropolitan Valuation Act. It has been found impossible to maintain the assessment made in the revaluation of 1871, and the result is now seen of the successful appeals which have been made since that year by a considerable proportion of householders against the new charges. With regard to the last item we shall notice in the Report-the Income Tax-the remarks of the Commissioners are not without their value. Last year, that is, in 1872, they attributed the agitation which then prevailed against this tax to the increase in the rate of duty, and to the activity of their surveyors. Now the duty has been reduced, and the activity, though as great as ever, has been tempered with caution and moderation. Consequently, though the tax cannot be supposed to have ma

terially increased in popularity, the Com missioners have had to encounter " none of those specific demands for injury and redress, examples of which were furnished by Exeter, Bath, &c." As may be expected, the catalogue of frauds practised on the Revenue through this tax is a long one, and it now appears that a new one has been added to the list. In 1843 the tax was remitted on all dividends of foreign loans where the holders of such securities were bonâ fide foreigners residing abroad. It is now, however, known that this remission, at the time of great service to the money market, has had a serious effect on the Revenue. Coupons are purchased from British subjects resident in this country, discounted, and sent abroad to foreign agents, who return them as the property of foreign residents. It can well be understood how such and similar frauds, if successfully practised, must tend to decrease our revenue; and it is therefore satisfactory to know that the Commissioners consider that they have succeeded in "framing regulations which, while as little as possible interfering with the operations of trade, will, they hope, not only prevent fraud in future, but add very largely to the Revenue derived from Income Tax."

No. 6.

PATENTS FOR INVENTIONS.

The Annual Report for 1873 of the Commissioners of Patents for Inventions bears the signatures of the Lord Chancellor, the Master of the Rolls, the Attorney-General, and the SolicitorGeneral.

The number of applications for letters-patent recorded during the year was 4,294; the number of patents passed thereon was 2,974; the number of specifications filed in pursuance thereof was 2,906; the number of applications lapsed or forfeited (the applicants having neglected to proceed for their patents within the six months of protection) was 1,320; and the number of patents void (the patentees having neglected to file specifications in pursuance thereof)

was 68.

British patents are granted for fourteen years; but, under the Patent Law Amendment Act, they are subject to the condition that they shall be void at the expiration of three years and of seven years respectively, unless there shall be paid an extra stamp duty of 50%. at the end of the third year, and a still further duty of 100%. at the termination of the seventh year. During the fourteen years between 1852, when the Act was passed,

and 1866, 29,807 patents were granted. The additional progressive stamp duty of 50l. was paid at the end of the third year on 8,372 of that number, and 21,437 became void. The additional progressive stamp duty of 100l. was paid at the end of the seventh year on 2,891 of the 8,372 remaining in force at the end of the third year, and 5,481 became void. The Commissioners state that of every 3,000 applications for provisional protection 1,950 reach the patent, and 550 pay the additional stamp duty required at the expiration of the third year-1,450 patents, or nearly threefourths of the whole, thereby becoming roid. Probably not more than 100 of the remaining 550 will pay the additional stamp duty required at the end of the seventh year. Therefore the Commissioners strongly advocate the retention of these heavy duties as an efficient means of sifting useless and speculative patents from those which are really valuable. The total cost of a patent for the fourteen years is 165l.

The inventive genius of the country gives signs of no diminution, but, on the contrary, the number of applications steadily increases. The Patent Office far more than pays its own expenses, and since 1852 has amassed the substantial aggregate surplus of 1,108,204/. The balance-sheet for 1873 shows an income of 144,7617., and a net surplus (after paying revenue duties) of 68,404/.

All the provisional, complete, and final specifications filed in the office upon

patents granted since 1852 have been printed and published, with lithographed outline copies of the drawings accompanying them; and the specifications of patents under the old law, dating from 1711 to 1852, have also been printed, and are sold to the public at prices which merely cover the cost of printing and paper. Indices are also published annually and weekly, and give the names of inventors and the subject-matter of their specifications. Complete sets of the publications of the Commissioners of Patents-each set including upwards of 3,150 volumes, and costing for printing and paper above 3,000l.-have been presented to the authorities of the most important towns in the United Kingdom, on condition that the works shall be daily accessible to the public, for reference or copying, free of charge. Similar gifts have also been sent to the public offices, some of the learned societies, British Colonies, and foreign States, and portions of the publications have been widely disseminated both at home and abroad.

A free library and reading-room are open to the public daily in the office of the Commissioners of Patents in Chancery Lane, and in addition the printed specifications, indices, and other publications of the Commissioners, the library includes a collection of the leading British and foreign scientific journals and text-books in the various departments of art and science.

246

The following are the receipts into and payments out of the Exchequer between April 1, 1873, and March 31, 1874:REVENUE AND OTHER RECEIPTS.

Including 652,000l. and 148,000l. respectively repaid to Revenue out of Telegraph Loan, and not included in the Budget Estimate.

+ As stated in the Budget.

Treasury, April 9.

As sanctioned by Parliament.

Including the whole of the Alabama Indemnity.

Including Hupplementary Grants.

Jan. 1. Hon. Edward Granville George Howard; Baron Lanerton of Lanerton, in the county of Cumberland.

Right Hon. Sir James Moncreiff, Bart.; Baron Moncreiff, of Tulliebole, in the county of Kinross.

Right Hon. Sir John Duke Coleridge, Knight, Chief Justice of Her Majesty's Court of Common Pleas; Baron Coleridge, of Ottery Saint Mary, in the county of Devon.

Right Hon. William Monsell; Baron Emly, of Tervoe, in the county of Lime

rick.

James Lane, Esq.; Judge of Her Majesty's Chief Consular Court for Egypt. Frederick Arpa, Esq.; Law Secretary to Her Majesty's Chief Consular Court for Egypt, and Vice-Consul in the Ottoman Dominions.

William John, Lord Monson; Treasurer of Her Majesty's Household.

Henry Edward, Earl of Ilchester; Captain of Her Majesty's Honourable Corps of Gentlemen-at-Arms.

14. James Boutein, Esq.; one of the Grooms of the Privy Chamber in Ordinary to Her Majesty.

William Gillespie Dickson, Esq., advocate; Sheriff of the Shire or Sheriffdom of Lanark.

17. The Most Noble Francis Charles Hastings, Duke of Bedford; Custos Rotulorum of the Isle of Ely: and Charles Watson Townley, Esq.; Lieutenant and Custos Rotulorum of the county of Cambridge.

24. Julian Pauncefote, Esq.; Chief Justice of the Supreme Court of the Leeward Islands: John Rawlins Semper, Esq.; first Puisne Judge: and Sholto Thomas Pemberton, Esq.; second Puisne Judge of the Supreme Court of the Leeward Islands.

Richard Paul Amphlett, Serjeant-at

Law; one of the Barons of the Court of Exchequer, and Knight.

28. Thomas Sidgreaves, Esq., Chief Justice of the Straits Settlements; Knight.

30. John Henry de Villiers, Esq.; Chief Justice of the Supreme Court at the Cape of Good Hope.

31. Julian Pauncefote, Esq., Chief Justice of the Leeward Islands; Knight.

Feb. 2. Right Hon. William John, Lord Monson, and Sir Samuel Martin, Knight; Privy Councillors.

7. William Alexander George Young, Esq.; Government Secretary and Secretary to the Court of Policy and Combined Court of the Colony of British Guiana.

9. John Alexander Shortt, Esq.; Consul in the Island of Corsica. Henry Byng, Esq.; Colonial Secretary to the Island of Tobago.

19. Most Hon. Hugh Lupus, Marquis of Westminster, K.G.; Duke of Westminster.

Right Hon. George Young; one of the Lords of Session, and one of the Lords of Justiciary in Scotland.

20. John Kirk, Esq.; Director and Principal Clerk of Her Majesty's Chancery in Scotland.

- 21.John Wilson Marshall, Esq.,M.A, of the University of Edinburgh; Inspector of Schools in Scotland.

Right Hon. Lord Odo William Russell (Her Majesty's Ambassador to the Emperor of Germany); K.C.B.

William Tayleur Thomson, Fsq.; John Milton, Esq.; Col. Frederick Alexander Campbell, R.A.; Reginald Earle Welby, Esq.; Lieut.-Col. George Edward Hillier; Henry Howard, Esq.; and Edward Hertslet, Esq.; C.B.; Charles Reed, Esq, M.P.; and Charles Alexander Wood, Esq.; Knights.

Feb. 25. William Brampton Gurdon, Esq.; C.B.

Col. Henry Hopkinson, Bengal Staff Corps; C.S.I.

- 26. Humphrey Ewing Crum Ewing, of Strathleven; Lieutenant of the county of Dumbarton.

27. Lieut. Col. Horatio Page Vance; Gentleman-at-Arms.

28. Right Hon. John Robert, Viscount Sydney, G.C.B.; Earl Sidney of Scadbury.

Right Hon. Edward Cardwell; Viscount Cardwell of Ellerbeck.

Right Hon. Chichester Fortescue; Baron Carlingford of Carlingford.

Right Hon. Sir Thomas Francis Fremantle, Bart.; Baron Cottesloe of Swanbourne and of Hardwicke.

Right Hon. Edmund Hammond; Baron Hammond of Kirkella.

March 2. Sir Charles Edward Trevelyan, K.C.B.; Harry Stephen Thompson, of Kirby Hall, in the county of York, Esq.; Mathew Wilson, of Eshton Hall, in the county of York, Esq.; Charles Foster, of Lysways, in the county of Stafford, Esq.; Thomas Fraser Grove, of Ferne House, in the county of Wilts, Esq.; George Burrows, M.D., President of the Royal College of Physicians of London, and one of Her Majesty's Physicians in Ordinary; Thomas McClure, of Belmont and of Dundela, in the county of Down, Esq.; John Heathcoat Heathcoat-Amory, of Knightshayes Court, in the county of Devon, Esq.; Richard Green-Price, of Norton Manor, in the county of Radnor, Esq.; and William Miller, of Manderston, in the county of Berwick, Esq.; Baronets.

James Watson, Esq., Lord Provost of Glasgow; Knight.

4. Right Hon. Sir John Somerset Pakington, G.C B.; Baron Hampton of Hampton Lovett and of Westwood, in the county of Worcester.

Peter Henry Edlin, Esq., Q.C.; Assistant Judge of the Court of the Sessions of the Peace in and for the county of Middlesex.

Major Robert Miller Mundy; Lieutenant-Governor of the Colony of British Honduras.

9. Sir Henry Barkly, K.C.B.; and Sir John Peter Grant, K.C.B.; K.G.C.M.G.

Most Hon. Marquis of Normanby; Sir Alfred Stephen Knight, C.B.; Sir James M'Culloch, Knight; John O'Shanassy, Esq., C.M.G.; and John Scott, Esq.; K.C.M.G.

George Berkeley, Esq.; Major Robert Miller Mundy; William Wellington Cairns, Esq.; Henry Turner Irving,

Esq.; and William Hepburn Rennie, Esq.; C.M.G.

Ven. John Sutton Utterton, M.A., Archdeacon of Surrey; Bishop Suffragan of the See of Guildford.

14. Sir William Grey, K.C.S.I.; Captain General and Governor-in-Chief of the Island of Jamaica.

James Robert Longden, Esq., C.M.G.; Governor and Commander-in-Chief of the Colony of British Guiana.

William Wellington Cairns, Esq., C.M.G.; Governor and Commander-inChief of the Island of Trinidad.

Francis Snowden, Esq.; Puisne Judge of the Supreme Court of the Colony of Hong Kong.

George Phillippo, Esq.; Senior Puisne Judge: and Theodore Thomas Ford, Esq.; Junior Puisne Judge of the Supreme Court of the Straits Settlements.

George Hurley Barne, Esq.; AttorneyGeneral for the Island of Jamaica.

16. Right Hon. John Wilson Patten; Baron Winmarleigh, of Winmarleigh, in the county palatine of Lancaster.

17. John Smale, Esq., Chief Justice of Hong Kong; Knight.

- 28. Henry Thomas, Baron Ravensworth; Baron Eslington, of Eslington Park, in the county of Northumberland, and Earl of Ravensworth, of Ravensworth Castle, in the county palatine of Durham.

31. Major-General Sir Garnet Joseph Wolseley, K.C.M.G., C.B.; Capt. John Edmund Commerell, R.N., C.B., V.C.; Capt. William Nathan Wrighte Hewett, R.N., V.C.; Col. Sir Archibald Alison, Bart., C.B.; Col. John Chetham M'Leod, C.B., 42nd Regiment; and Deputy Surg.-Gen. Anthony Dickson Home, C.B., V.C.; K.C.B.

Capt. Walter James Hunt Grubbe, R.N.; Capt. the Hon. Edmund Robert Fremantle, R.N.; Col. John Carstairs M'Neill, V.C., C.M.G.; Col. George Richards Greaves; Col. Francis Worgan Festing, R.M.A.; Capt. Percy Pitt Luxmoore, R.N.; Col. Henry Evelyn Wood, V.C.; Col. George Pomeroy Colley; Lieut.-Col. the Hon. Savage Mostyn; Lieut.-Col. James Maxwell; Lieut.-Col. George Daniel Webber Lieut.-Col. Arthur Frederick Warren; Lieut. Col. Baker Creed Russell 15 Lieut.-Col. Duncan Macpherson; Lieut.Col. Francis Cunningham Scott; Lieut.Col. Robert Home, R.E.; Lieut.Col. Thomas Durand Baker; Major Redvers Henry Buller; Major Arthur John Rait, R.A.; Major William Francis Butler; Deputy-Controller Matthew Bell Irvine, C.M.G.; Staff-Surg. Ahmuty Irwin, R.N.; Surg-Major Thomas