Kew Botanical Gardens-On Sundays from 2 to 6; on every other day, in winter from 1 to 6, in summer from 1 to sunset. The Pleasure Grounds from Midsummer to Michaelmas on Sundays from 2 to sunset. Woolwich Arsenal-On Tuesday and Friday, by letter from the Under-Sec. of War; to the Dockyard, daily, from 9 to 11, and from 1 to 4. Dulwich Gallery-Each week-day, except Thursday and Friday, from 10 to 5 in summer, and from 11 to 3 in winter, gratis. On Thurs. and Fri. there is a charge of 6d. Windsor Castle-State Apartments atMonday, Tuesday, Thursday, and Friday, April to October, 11 to 4; Nov. to March, 11 to 3. Tickets to be had of Messrs. Colnaghi and Co., Cockspur-street. TABLE OF THE COST OF LICENSES. £. s. d. 0 0 0 0 0 10 0 5 0 15 0 0 7 10 0 5 15 0 100 2 60 150 1 19 44 0 5 0 300 2 7 3 350 2 15 14 * These Licenses are issued by the Commissioners of Police. For every 1007., or fractional part, where above 6007........... 0 10 0 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. Leases not exceeding 35 Years. At a yearly rent, without fine, not exceeding 51. Above 5l., for every 57. and fraction to 257..... Above 257., for every 251. and fraction to 100%... £. s. d. 006 0 0 6 0 2 6 Above 100%., for every 50%. fraction and 0 5 0 0 3 4 on an Inland Bill. 0 1 0 years. £. s. d. £. s. d. ing 100 years. 0 0 6 Yearly rent not ex. Excdg. £5. & not ex. £5 10 s. d. the payment of £2 or upwards 0 0 Scrip Certificates... 0 0 1 Penalty for giving receipts without a stamp, or refusing to give on tender a receipt on stamped paper, or to pay for the stamp, 101. Penalty for not effectually cancelling or obliterating adhesive stamps when used, 101. Penalty for committing frauds in the use of adhesive stamps, 201. Bonds given as a Security for any definite Sum of Money. Not exceeding £50... For every £50, or fractional part thereof, to £300 For every £100 or fractional part thereof where above £300. And progressive duty on words, for every entire 1,080 words, above the first 1,080. £0 1 3 Mortgages the same as Bonds. Conveyances. 100, for every £50 and fractional 1 10 03 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, For rents paid in kind, regulations are also made. Lease, or Tack, or Agreement of a Furnished House, for periods less than a year, if the rent exceed 251.. With progressive duty for every 1080 words, and the same duty for duplicates or counterparts. 026 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. nor 2s. 6d. progressive duty. Apprentices' Indentures. When the premium is 013 £. s. d. 0 20 0 0 0 12 0 0 0 500 25 0 026 500 600 1000 and upwards 0 5 0 If no premium 7,000 8,000 140 210 9,000 160 240 026 050 270 8,000 Continuing to increase according to amount. Agreements-For an amount of 200. or upwards, 2s. 6d.; and for every entire 1,080 words beyond the first, 2s. 6d. additional. Powers of Attorney. For the sale, transfer, or accept- £. s. d. ance of receipt of any of the Government stocks not exceeding 201. of stock, or the receipt of dividends not exceeding 107. 0 5 Made by any petty officer, seaman, or marine, for the receipt of prize-money For the receipt of wages For any other purpose And for every 1,080 words be yond the first 1,080.. Articles of Clerkship. Articles of Clerkship to an Attorney or Proctor in England or Ireland.. 0 0 1 0 0 17 0 016 LIFE INSURANCES. Policy of Insurance made upon any life, or upon any event or contingency depending upon any life Where the amount named shall not exceed £25-3d. Exceeding £25, and not exceeding £500, for every £50-6d. Exceeding £500 and not £1,0001s. for every £100 Exceeding £1,000-10s. for every £1,000 Or fractional part thereof. Exceeding 50s. per cent.... If the separate interests of two or more persons be insured by one policy, the duties to be charged for each. Charter party.. Any other lawful insurance when the premium shall not exceed 20s. per cent. on the sum insured, for every £100 Exceeding 20s. per cent.,for every £100 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, 31. per cent.-To an uncle or aunt, or their descendants, 52 per cent.-To a great uncle or great aunt, or their descendants, 67. per cent.-To any other relation, or any stranger in blood, 10%. per cent. -Legacy to husband or wife, exempt. SPOILED STAMPS. The days for claiming the allowance at Somerset-house, are Tuesdays, Thursdays, and Saturdays, from 12 to 2 o'clock, and at 3, New Bankbuildings, on Mondays from 11 to 2, for London; from the country, on the other days from ten to four o'clock. Policy of Insurance from loss or damage by Fire And for every £100 insured for a year, and for any fractional part Servants let to hire 18 years of age 1 1 under INHABITED HOUSE DUTY. On every inhabited dwelling house, of the value of 207. per an. or upwards If used for the sale of goods, as a shop or warehouse, the shop or warehouse being on the ground-floor; or for the 0 10 of £100, annually, per cent... 0 3 Accident Policy.-Premium not exceeding 2s. 6d. 0 0 0 1 0 3 For every additional 5s. 0 0 3 less than four wheels ON HORSES. Horses for riding or drawing Carriages charged with duty, exceeding the height of 13 hands, each Other Horses or Mules exeeeding the Ponies or Mules not exceeding the height Any Rector, Victor, or Curate, Teacher, or 2 6 8 1 6 8 110 0 10 6 0 10 6 Persons wearing Hair-powder, 17. 3s. 6d. Horse-dealers-London..... £27 10 0 elsewhere .... GAME DUTY (Great Britain). On a gamekeeper, being an assessed servant, whether deputed or not deputed.... 200 By 23 and 24 Vict. c. 90, persons licensed to deal in game are to take out a certificate, charged with a duty of 27. STAGE COACH DUTIES. ld. per mile is payable besides the licence (p. 91). Duties on Passengers conveyed for hire by Carriages travelling upon Railways. 51. per cent. on the gross amount of fares. INCOME AND PROPERTY TAX. The duty is now 9d. in the pound; and for occupiers of farms 44d. in the pound on the rent, and 3d. in Scotland and Ireland Incomes of £100 and under £150 a year, are to pay 6d. in the pound. The tax is 0 10 6 only imposed for one year. 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. 30 40 1. l. s. d. l. S. d. s. d. l. l. s. d. l. S. d. s. d. 3 40 5 40 94 If the Wages be Guineas instead of Pounds, for each Guinea add one Penny |