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LIFE, FIRE, AND INSURANCE COMPANIES IN LONDON.

Note.-Those Companies to which an Asterisk is prefixed are both Life and Fire Offices; those to which a Cross is prefixed are only Fire Offices; and those without any prefix are only Life Offices. Accident-7, Bank-buildings.

+Agricoles-St. Michael's House, E.C.

*Alliance-1, Bartholomew-lane, and 1, Gt. George-st., S. W.

+Anglo-French-31, Lombard-street.
Argus-27, King-street, Covent-garden.
*Atlas-92, Cheapside.

+Azienda-1, Princes-street.
+Belfast-83, Lombard-street.
+Britannia-429, Strand.

British Empire Mutual-32, New Bridge-st.
British Equitable, 4, Queen-street-place.
*Briton Medical and General-429, Strand.
Caisse Générale-39, Lombard-street.
*Caledonian-39, Lothbury, and 9, Craig's-
court, Charing-cross.

*Church of England-9 & 10, King-street. City of Glasgow-12, King William-street. Clergy Mutual-2, Broad Sanctuary. Clerical, Medical, &c.-13, St. James's-sq., and Mansion House-buildings. Colonial-72, Bishopsgate Within Colonial of New Zealand-79, Cornhill. *Commercial Union-19 & 20, Cornhill. Continental of N. York-24, Q. Victoria-st. +County-50, Regent-st., and 14, Cornhill. Crown-188, Fleet-street. Eagle-79, Pall Mall.

Economic-6, New Bridge-street. Edinburgh-11, King William-street. +Edinburgh-18, Queen Victoria-st., E.C. *Emperor-52, Cannon-street.

English & Scottish Law-12, Waterloo-pl. Equitable-Mansion House-street. Equity & Law-18, Lincoln's-inn-fields. *General-62, King William-street. +General of Trieste-11 & 12, Clement'slane.

*Great Britain-101, Cheapside. Gresham-St. Mildred's House, Poultry *Guardian-11, Lombard-street. +Hamburg-Bremen-11 & 12, St. Clement's-lane.

*Hand-in-Hand, New Bridge-street. *Imperial-1, Old Broad-st., & 16, Pall Mall. Imperial Union-9, Finsbury-pl. South. +Jakor (Anchor)-17 & 18, Cornhill. *Kent-26, Budge-row, Cannon-street. +La Confiance-36, Cornhill. *Lancashire-14, King William-street. +Law, 114, Chancery-lane.

Law Life-187, Fleet-street.

Law Property and Life-30, Essex-street. *Law Union-126, Chancery-lane. +Le Monde, 18, Queen Victoria Street. Legal and General-10, Fleet-street. Life Assoc. of Scotland-5, Lombard-st. *Liverpool, Lond., & Globe-1, Cornhill, and Charing-cross.

*London Assurance-7, Royal Exchange. London & County Prov.-72, Bishopsgatestreet Within.

London, East India and Colonial-Man

sion House-buildings.

[street.

*London & Lancashire--158, LeadenhallLondon and Provincial Law-21, Fleet-st. *London & Southwark-73 & 74, King William-street.

London Life-81, King William-street. +Magdeburg-10, Cornhill, E.C.

+Manchester-96, Cheapside.

+Manufacturers'-4, St. Paul's churchyard. Marine and General-14, Leadenhall-st. Masonic and General-9, New Bridge-st. Metropolitan-3, Princes-street.

*Midland Counties-1, Gresham-buildings Mutual-39, King-street, Cheapside. +Mutual(Fire)-37, Queen Victoria-st.E.C. National-2, King William-street. +Nat. Fire Ins. Co.-18, New Bridge-st. Nat. Ireland-86, King William-st. National Guardian-484, Oxford-street. National Provident-48, Gracechurch-st. †Netherlands-77, King William-st. New York-76 and 77, Cheapside. *North Brit. & Merc.-61, Threadneedlest., and 8, Waterloo-place. North China-25, Cornhill. *Northern, 1, Moorgate-street. †Northern Counties of England - 42, Poultry

*Norwich Union-50, Fleet-street. Pearl-6,Adelaide-place.

[cross. Pelican-70, Lombard-st., and 57, Charing+Phoenix-19, Lombard-st. & Charing-cr. Positive-34, Cannon-st.

Protector-34, King-street, Cheapside.
Provident-50, Regent-st., & 14, Cornhill.
Provident Clerks-27, Moorgate-street.
Provincial-7, Queen Victoria-street.
Prudential-Holborn bars

*Queen-60, Gracechurch-street.
Railway Passengers'-64, Cornhill.
Reliance-71, King William-street.
Rock-15, New Bridge-street.
*Royal-Lombard-street.

*RI. Exchange-R. Exch., & 29, Pall Mall. *Royal Farmers' and General-3, Norfolkstreet.

Sceptre-13, Finsbury-place South. Scottish Amicable-1, Threadneedle-st. *Scottish Commercial-82, Old Broad-st. Scottish Equitable-69, King William-st. *Scottish Imperial-2, King William-st. Scottish Metropol.-77, King William-st. *Scottish Provincial-64, Cannon-street. Scottish Provident-18, King William-st. *Scottish Union and National-3, King William-street.

Scottish Widows' Fund-28, Cornhill. Security-Mansion House-buildings. Southern-3, Newman's-court, Cornhill. Sovereign--48, St.Jas.'s-st.& 122, Cannon-st Staffordshire-106, Cannon-st. [Mall. Standard-82, King William-st., and 3, Pall +Standard Fire-76, King William-street. Star-32, Moorgate-street.

| *Sun-63, Threadneedle-st., & Charing-cr. †Transatlantic-11 & 12, Clement's-lane. *Union-81, Cornhill, and 70, Baker-st. United Kingdom Corp.-27A, Finsbury-s1 U. Kingd. Temp. & Gen.-1, Adelaide-pl. Universal-1, King William-street. University-25, Pall Mall.

Victoria-1 and 2, Chiswell-street. *West of England-20, New Bridge-street. West. Co. and London-21, New Bridge-st. fWestminster, 27, King-street, Covent-gn. Westminster and General-28, King st. Whittington-58, Moorgate-street.

TAXES, LICENCES, AND STAMP DUTIES.

1. Taxes.

Inhabited House Duty (Great Britain)-On inhabited houses of the value of 201. per annum or upwards, if used for the sale of goods, the shop or warehouse being on the ground-floor; or for the retail of beer, wines, or spirits; or if occupied by any person carrying on the business of an hotelkeeper, inn-keeper, or coffee-housekeeper, although not licensed to sell therein by retail ale, wine, or other liquors; or if occupied by a tenant or farm servant for husbandry purposes only, for every 208. of annual value 6d. If occupied for any other purposes.. 9d. Tenements, or parts of tenements, occupied solely for purposes of trade, or for purpose of any profession or calling, are exempt from duty, although a servant or other person may dwell in such tenement for its protection.

Income Tax (United Kingdom)—The duty for 1879-80 is 5d. in the pound; and for occupiers of farms 2d. in the pound on the rent in England, and 1d. in Scotland and Ireland. Persons whose whole income from every source is under £150 a year are exempt. A deduction of £120 a year to be allowed from incomes below £400 a year, and balance taxed at 5d. in £1. 2. Licences.

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not exceeding 1d.per qt.,not to be drunk on the premises Retailers of Beer, Spirits, Wine, and Tobacco, for an occasional licence to sell the like articles at another place, for a time not exceeding six days (this is to allow publicans to attend cricket matches, &c.), for each day. (A Magistrate's Certificate is required for the sale of Beer, Spirits, orWine, by retail.) 0 2 Brewers-Brewers of Beer for sale, not exceeding 50 barrels

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exceeding 50 barrels, for every 50 barrels or fractional part or number of an entire quantity of 50 barrels.... Licence to any person first becoming a brew. of beer for sale 0 12 6 Retail Brewer's licence, not to

be consumed on the premises 5 10 Brewers of Beer for sale who use

sugar in brewing, an additional licence of.

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Carriages-With 4 wheels, weighing 4 cwt. and upwards 2 2 0 If with less than 4 wheels, or weighing less than 4 cwt.... Dogs-For every Dog above the age of six months (Licences are issued at all Money Order Offices.) Penalty for non-payment, £5. Firearms-To carry a gun

or firearm of any description 0 10 0 (Persons holding Game Li

cences, soldiers, and volunteers are exempt.)

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Game-To kill Game, annually 3 from 6 April to 31 Oct. 2 from 1 Nov. to 5 April 20

Gamekeeper being an assessed

9 0 0

4 10 0

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not to be drunk on premises 1 2 0 occasl.licences for every day

not excdg. 3 days at one time 0 1 0 Six day or early closing licences to retailers of intoxicating liquors for consumption on the premises are granted at 6-7ths, and six day and early closing licences at 5-7ths of the foregoing rates. Retailers of Beer, Cider, or Perry only in Scotland, whose premises are rated under £10 £ s. d. per annum 2 10 0 Do. at £10 p. an. or upwards 4 4 0

Gamekeeper in Ireland acting under a deputation registered with supervisor..

House Agents

Male Servants-Male Servants of any age. Maltsters-Making not exceeding 50 quarters For each additional 50 qrs.. Exceeding 550 quarters Beginners (and a surcharge) not exceeding 5 qrs Malt Roasters.

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Dealers in Roasted Malt.... 10 0 0 Marriages-By spec. licence 5 0 0 not special

Medicine Vend.-Great

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Pawnbrokers-London & elsewhere (a Magistrate's Certificate required) Plate Dealers-Selling 2 oz. gold and 30 oz. silver and upwards

under the above weight

0 10 0

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7 10 0

5 15 0 260

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26

And where the same shall exceed £300, s.d.
for every£100, and for any fractional
part of £100
Conveyances-Conveyances or trans-
fer, whether on sale or otherwise, of
Bank of Eng. Stock, 78. 9d.; of East India
Stock, £1 10s. ; and of Debenture Stock
or Funded Debt of any Compy, or Corpo-
ration, and of Canadian Stock, and stock
forming part of the debt of any Colony,
2s. 6d., for every £100 or fraction of £100.
For all other property, except the above-
named, where the purchase or conside-
ration money therein or thereupon
expressed be not above £5
For every additional £5, or
fraction of £5, up to £25

For every £25, up to £300

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For every additional £50, and fraction of £50..

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Cost Book Mines.-Any note, instru

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ment, or writing, authorizing the Purser of any Mining Compy.conducted on the Cost Book System to

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regis. any Transfer of Shares, &c. 0 6 Drafts-Draft or Order for Money 0 1 Ditto, drawn on a Banker

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Lease.-For any definite term less a year:

than

Each additional £1,000

s. d.

Of any unfurnished dwelling, the rent of which does not exceed the rate of £10 a year

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Of any furnished dwelling, or apartment, the rent of which exceeds £25 a year

For longer terms:

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For the duties on values above £10,000,
see Form No. 15, which can be obtained
at the Receiver-General's Office, Inland
Revenue, Somerset House.
Receipts-Receipt or discharge s. d.
for the payment of £2 or upwards 0 1
Penalty for giving a receipt without a
stamp, £10 under and £20 above £100.
Penalty for not effectually cancelling or ob-
literating adhes. stamps when used, £10
Succession to Real Property and
Legacy Duties-If of the Value of
£20 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, £1 per cent. To a brother or sister, or their descendants, £3 per cent.-To an uncle or aunt, or their descendants, £5 per cent. -To a great-uncle or great-aunt, or their descendants, £6 per cent.-To any other relation, or any stranger in blood, £10 per cent.-Legacy to husband or wife, exempt.

MISCELLANEOUS INFORMATION.
GENERAL POST OFFICE, LONDON.

Inland Postage.-For Inland Letters not exceeding 1 oz., ld.; not exceeding 2 oz., 1d., and d. for every additional 2 oz. up to 12 oz., beyond which the charge is 1d. per oz. on the whole, beginning with the first oz. Thus a letter weighing between 14 and 15 oz. must be prepaid 15d. Unless prepaid by stamps, the postage is charged double, and if the weight exceeds the value of the stamps attached, the excess is

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Grand letters are received till 6, or till 7 on paying with stamp an additional ld.; till 7.15 for an additional 2d.; till 7.30 (latest hour for colonial and foreign night mails) for an additional 3d.; or up to 7.45 in the special box at the north side of the portico on payment of a fee of 6d. in stamps in addition to the postage. Newspapers and book-packets are received till 5.30 for provinces and colonial, and 6 p.m. for foreign mails, or till 6.45 on payment of an additional d., and till 7.15 on payment of d. At the E.C. Branch Offices in Lombard Street, Gracechurch Street, Mark Lane, and Ludgate Circus, letters are received till 6 without a fee, and till 7 on payment of an additional Id. fee. At the other Chief District Offices letters are received until 6 p.m., or till 7 p.m., if bearing an extra ld. stamp. The latest hour for the receipt of newspapers at these offices is 5.30 p.m. At the railway stations, and the district offices in the vicinity of the railway station from which they are to be conveyed, letters are received till later hours for the evening mails, at an extra charge of 2d. The hours in each case are given in the "Postal Guide." payments must be made in stamps. Morning Mails.-The Letter Boxes at the Receiving Houses are open till 8 p.m. the previous evening for newspapers and letters; and those at the District Offices until 6 a.m. Letters at the Pillar Boxes can be posted till 3 a.m. Letters for Ireland and Scotland must be posted at St. Martin's-le-Grand before 6.15 to go by the Morning Mails.

All

Newspapers.-The rate of postage for Newspapers duly registered at the General Post Office is d. each within the United Kingdom. To places abroad registered newspapers can be sent at charges varying according to weight, destination, and mail, if posted within eight days from the date of publication, including that day; any registered newspaper posted to a place abroad more than eight days after the day of publication, and all unregistered newspapers, whether by inland or foreign postage, are charged at the book post rates. Papers must be sent in covers open at the ends, and no packet must be above two feet in length, or one foot in width, or depth.

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Registration. All letters containing coin or articles of value should be registered. The fee of registration for any letter, newspaper, book, or other packet, sent to any place in the United Kingdom or the British Colonies is two pence. Registered letters must be prepaid, both as regards postage and registration fee, and in the case of inland letters, such prepayment must be by stamps. All inland letters containing coin are treated as registered letters, and, if not prepaid as such are charged with a fee of 8d. beyond postage. No letter containing coin, jewelery, watches, or other precious articles, can be registered if addressed to foreign countries.

Foreign Postage. Under the Postal

Union Treaty concluded at Berne on 9th October, 1874, the rate of postage to the following countries is 24d. per half ounce letter, newspapers, 1d. per 4 oz.; printed papers, patterns, and legal and commercial documents, d. per 2 oz.; -Austro-Hungary, Belgium, Bulgaria, Canada, Cyprus, Denmark, Egypt, France, Germany, Gibraltar, Greece, Italy, Luxemburg, Malta, Marquesas Islands, Netherlands, Newfoundland, Norway, Persia, Portugal, Roumania, Russia, St. Pierre Miquelon, Servia, Spain, Sweden, Switzerland, Turkey, United States

Foreign Post Cards for transmission to any of the above countries of the Union,. bearing a stamp Id., may also be obtained. For rates of postage to other countries, see "Postal Guide."

The following countries and places are also comprised in the General Postal Union, viz. :-Antigua, Argentine Confederation, Bermuda, Brazil, British Guiana, British Honduras, Ceylon, Danish Colonies, Dominica, Falkland Islands, French Colonies, Hong Kong, India, Jamaica, Japan, Labuan, Mauritius, Netherland Colonies, Portuguese Colonies, Spanish Colonies, Straits Settlements, Trinidad, and several places on the west coast of Africa. The rates of postage are: -For letters, 4d. per half-ounce, or 6d. via Brindisi; post cards, 1d., or 2d. via Brindisi; book and pattern packets, ld. per 2 oz.; newspapers, 1d. per 4 oz. each, or 2d. viâ Brindisi.

London District Post.--There are 12 deliveries daily in the Eastern Central District, within a circle of about three miles from the General Post Office, and eleven in the other districts within the same radius. There are six despatches daily to the suburban districts or places lying beyond the three miles radius from the General Post-office. The letters from the Provincial daily mails are included in the delivery next after their arrival.

Book and Packet Post.-The Inland rate of postage is:-For a packet not exceeding 2 oz., d.; and for every additional 2 oz., or fraction of 2 oz., d., which must be prepaid in stamps or by stamped wrapper. The packet may consist of any number of sheets, written or printed, or of bound books, or maps or prints on rollers, or photographs, if not on glass, or circulars when they are wholly or in great part printed, engraved, or lithographed, or MSS. for publication, or proofs marked "for press" or "for revision;" such packets, however, not to exceed 1 foot 6 inches in length, 9 inches in width, 6 inches in depth, and 5 lbs. in weight, and all must be open at the ends or sides. In order to secure the return of packets which cannot be delivered, the names and addresses of the senders may be printed or written on the outside. the Chief and District Post Offices in London, and at the Chief Offices in Edinburgh and Dublin, from 10 a.m. to 4 p.m., book-packets may be prepaid in money,

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