increasing by 2s. 6d. on every 251. to 3001, beyond which it is 5s. for every 501. Where the consideration is an annual sum payable in perpetuity or for an indefinite period, the duty is the same as on a lease for a term exceeding 100 years. And progressive duty on words. Leases or Tacks of Lands or Tenements. Without rent (for any term), or at a rent under 201. per annum (for a term not exceeding 35 years), in consideration of premium, the same duty as on conveyance for a like amount. Railway Shares and other Company Shares pay the like duty as conveyances or mortgages, according to the transaction. Leases not exceeding 35 Years. Above 5l., for every 51. and frac Above 257., for every 251. and Above 100%., for every 50%. and Leases exceeding 35 Years. £. s. d. 0 0 6 0 0 6 026 0 5 0 100 8 6 Which said Notes may be re-issued, after payment thereof, as often as shall be thought fit. These Notes. can be lawfully issued by licensed bankers only. The issuing of any Notes for sums less than £5 is prohibited by 7 Geo. IV. c. 6, in England. Receipts. Any lease in consideration both of premium and rent (such rent being 201, or upwards in the case of a lease not exceeding 35 years) to be charged with both the Conveyance and Lease duties. And progressive duty on words, £0 1 3 For rents paid in kind, regulations are also made Lease, or Tack, or Agreement of a Fur 0 1 3 nished House, for periods less than a 026 0 2 6 This duty must be impressed before execu- For every £100 or fractional part Mortgages the same as Bonds; but on the transfer of a mortgage a stamp of 6d. is required on overy 1007. Conveyances. Schedule, Inventory, or Catalogue, referred to in, but distinct and separate from, lease, deed, or bond, same duty as on the original, but not to exceed 10s. exclusive of progressive duty. Memorials of Deeds, 2s. 6d. Warrants of Attorney, given as security, same duty as on bonds, unless given as collateral security or by persons under arrest, then not exceeding 5s. Progressive Duty.-The same stamp as on the first skin or paper, but not to exceed 10s. Duplicates and counterparts the same as the originals, but not to exceed 5s. on the first skin or paper, 6 nor 2s. 6d. progressive duty. of £100, annually, per cent... 0 1 6 Accident Policy.-Premium not exceeding 2s. 6d. not exceeding 5$. .... For every additional 5s. Charter parties Debentures. Debenture or Certificate for Draw back on Goods exported : Where the Drawback to be received shall not exceed £10 1 0 6 Exceeding £10 and not exceedg. £50 2 Exceeding £50 .......... 5 0 Stamps are also now used instead of payments by fees in proceedings in Bankruptcy and Insolvency, in the High Court of Admiralty, in all proceedings in Chancery, in Probate Court, and Divorce Court. DUTIES ON LEGACIES AND ON SUCCESSION TO REAL PROPERTY 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, 3. per cent.-To an uncle or aunt, or their descendants, 5l. per cent.-To a great uncle or great aunt, or their descendants, 67. per cent.-To any other relation, or any stranger in blood, 10l. per cent. -Legacy to husband or wife, exempt. SPOILED STAMPS. The days for claiming the allowance at Somerset-house, are Tuesdays, and Thursdays, from 12 to 2 o'clock, on Saturdays, from 10 to 12; and at Gresham House, Old Broad-street, on Tuesdays and Thursdays from 11 to 2. Sea policy claims are examined there Mondays, Wednesdays, and Fridays, between 11 and 2 o'clock. ASSESSED TAXES. Duties on Male Servants. For every Servant 18 years of £. s. d. age or upwards 0 1 0 0 5 0 0 0 1 1 10 0 1 1 0 under 18 years of age Waiters in taverns. Under Gardeners and Gamekeepers, each... 0 10 6 torney or Proctor in England or Ireland.................. Servants let to hire 18 years of age 1 1 0 0 10 6 Articles of Clerkship. 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. If the Wages be Guineas instead of Pounds, for each Guinea add one Penny to each Month, or one Farthing to each Week. 4 Quarters 1 Hundredweight (ewt.) 20 Cwt. = 1 Ton This weight is used in almost all com. mercial 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 Used in the Wool Trade. 1 Pennyweight = 24 gr. 24 Grains 20 Pennywts. = 1 Ounce 12 Ounces 1 Pound = 480 =5760 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 Apothe caries 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 too of a grain. The carat, used for weighing diamonds, is 3 grains. The term, however, when used to express the fineness of gold, has a relative meaning only. Every mass of alloyed gold is supposed to be divided into 24 equal parts; thus the standard for coin is 22 carats fine, that is, it consists of 22 pure gold, and 2 parts of alloy. parts of 5. ANGULAR MEASURE; OR, DIVISIONS OF THE CIRCLE. = 1 Minute 60 Seconds 60 Minutes 30 Degrees 90 Degrees = 1 Degree = 1 Sign =1 Quadrant 360 Degrees, or 12 Signs = 1 Circumference. 6. MEASURE OF TIME. 4 Gills DIVISION II-CAPACITY. = 1 Pint = 343 cub. ins., nearly. 60 Seconds 2 Pints 1 Quart 60 Minutes 4 Qts. 2 Gall. 8 Gall. 28 Days 28, 29, 30, or 31 Days 12 Calendar Months = 1 Minute 1 Hour = 1 Day = 1 Week = 69 1 Gallon = 2774 1 Bushel = 2218 8 Bush. 1 Quarter: 5 Qrs. = 1 Load = 51 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. Flour is sold nominally by measure, but actually by weight, reckoned at 7 lbs. avoirdupois to a gallon. 4. MEASURE OF WEIGHT. DIVISION I.-AVOIRDUPOIs Weight. 365 Days 366 Days In 400 Years, 97 are leap years, and 303 common. LONDON: PRINTED BY W. CLOWES AND SONS, STAMFORD STREET AND CHAING CROSS, Companion to the Almanac; OR, YEAR-BOOK OF GENERAL INFORMATION FOR 1866. I. GENERAL INFORMATION ON SUBJECTS OF MATHEMATICS, NATURAL PHILOSOPHY, NATURAL HISTORY, CHRONOLOGY, GEOGRAPHY, FINE ARTS, PUBLIC ECONOMY, &c. II. THE PUBLIC IMPROVEMENTS, LEGISLATION, LONDON: KNIGHT AND CO., 90, FLEET STREET. PRICE TWO SHILLINGS AND SIXPENCE; OR, FOUR SHILLINGS |