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For every additional Body

used on the same Carriage 1 11 6 Used by common carriers occasionally for carrying passengers for hire

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I 5 0 each Exemption.-Such carriages of any construction, drawn by one horse, if the price 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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Clergymen and Dissenting Ministers, whose incomes are under 1201.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 exceeding 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

1 5 0

3 13 6

the taking or killing of game 3 13 6 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 licensed 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. 38. For every supplementary licence 5s. Every stage-carriage is also chargeable with a mileage duty of 1d.

Hackney carriage (England), 57.

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

51. 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.

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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 3, 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,

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1 Sq. Foot

14 Pounds 1 Stone 0

0 14

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1 Sq. Yard

2 Stone

30 Sq. Yards

1 Perch or Rod

6 Tod

40

Perches

1 Rood

2 Weys

= 1 Tod = 0 1 0 = 1 Wey=1 2 14 1

Used

in the

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12 Sacks

Wool Trade.

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1 Sq. Mile

3. MEASURES OF SOLIDITY AND

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1 Sack 3 0 1 Last 39 0 0 DIVISION IL-TROY WEight. 24 Grains 1 Pennyweight = 24 gr. 20 Pennywts. = 1 Ounce = 480 12 Ounces =1 Pound =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 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 100 of a grain.

By comparing the number of grains in the Avoirdupois and Troy pound and ounce respectively, it appears that the Troy pound is less than the Avoirdupois, in the proportion of 14 to 17 nearly; but the Troy ounce is greater than the Avoirdupois, in the proportion of 72 to 79 nearly.

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 parts of pure gold, and 2 parts of alloy. What is called the new standard, used for watch-cases, &c., is 18 carats fine.

5. ANGULAR MEASURE;
OR, DIVISIONS OF THE CIRCLE.

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MEMORANDA FOR NEXT YEAR, 1853.

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:

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

THE

Companion to the Almanac;

OR,

YEAR-BOOK

OF

GENERAL INFORMATION

· FOR

1852.

CONTAINING,

1. GENERAL INFORMATION ON SUBJECTS

OF

MATHEMATICS, NATURAL HISTORY,

AND

PHILOSOPHY,

CHRONOLOGY, GEOGRAPHY, STATISTICS, &c.

II. THE LEGISLATION, STATISTICS, PUBLIC IMPROVEMENTS, AND CHRONICLE OF 1851.

LONDON:

CHARLES KNIGHT, 90, FLEET STREET.

PRICE TWO SHILLINGS AND SIXPENCE; OR, FOUR SHILLINGS BOUND WITH THE BRITISH ALMANAC.

LONDON:

ALFRED SWEETING, PRINTER, BARTLETT'S BUILDINGS.

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