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For every 257., or fractional part thereof above the first 25l., to 300%...

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50., or fractional part thereof where above 300Z., to 6007...

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100., or fractional part thereof, where above 6007..... 0 10 0 And progressive duty on words.. Leases or Tacks of Lands or Tenements. Without rent, or at a rent under 201. per annum, in consideration of premium, the same duty as on conveyance for a like amount At a yearly rent, without fine, not exceeding 57.

Above 5l., for every 57. and frac tion to 25%.

Above 251., for every 25l. and fraction to 100%...

Above 100%., for every 50%. and fraction

00 €

0 0 6

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And progressive duty on words.. For rents paid in kind, and for rents and premiums combined, regulations are also made.

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. Du

9,000 10,000 180

Continuing to increase up to £1,000,000. Agreements-For an amount of 207. or upwards, 2s. 6d.; and for every entire 1080 words beyond the first 1080, 2s. 6d. additional.

DUTIES ON LEGACIES. 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 de scendants, 37 per cent. To an uncle or aunt, or their descendants, 5l. per cent.-To a great uncle or great aunt, or their de

scendants, 67. per cent. To any other relation, or any stranger in blood, 107. per cent. Legacy to husband or wife, exempt.

If the Deceased died prior to the 5th April, 1805, the duty only attaches on P.rsonal Estates, and by a lower scale.

SPOILED STAMPS.

The days for claiming the allowance at Somerset-house, are Tuesdays, Thursdays, and Saturdays, from 12 to 2 o'clock, for London; from the country, on the other days from ten to four o'clock. If parties reside within ten miles of London, application must be made within six calendar months from the time the stamps became spoiled, when not upon executed instruments; and when upon such instruments,

within six months from their date. If parties reside beyond the said limit of ten miles, the appli cation must also be made within six months from the date, when the stamps are upon executed instruments; but in all other cases, within twelve mouths from the date of the stamps becoming spoiled. The affidavit in support of the application, when not made before a Commissioner at Somerset-house, or a Distributor of Stamps in the Country, when such Distributor is authorized to administer the same, must be upon a stamp of 28. 6., and made before a Master Extraordinary in Chancery.

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sional servant to his employer, if the em ployer shall otherwise be chargeable to the above duties on servants, or for any car. riage, or for more than one horse kept for riding or drawing any carriage; and if the employer shall not be chargeable to such other duties, then the sum of 10s. is payable for every such male person employed. Waiters in Taverns, &c., 1. 10s. each.

Male servants, as above described, each being under the age of 21, and the son of the employer are exempt from duty.

Coachmen, &c., let on job, 17. 5s. each. Male servants under 18 years of age, employed by persons residing in the pa rishes in which such servants have a legal settlement, are exempt from duty.

Roman Catholic clergymen are exempt from the additional duty of 11. for each servant chargeable on bachelors.

DUTIES ON CARRIAGES WITH FOUR
WHEELS,

drawn by more than one Horse, where hept for

(And so on at the sanie rate for any number of such Carriages.)

For every additional body, 31. 3s. Carriages let for hire by coachmakers, without horses

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private use.

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Hearses, mourning-coaches and other carriages, let for hire with two or more horses, except such as are hereafter mentioned

Post chaises

Carriages drawn byone Horse,

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except the next mentioned 4 10 0 If kept and used solely for the purpose of being let for hire by the mile, and marked in the manner required by the Act Carriages with wheels of less diameter than 30 inches, drawn by Ponies or Mules exceeding 12 hands and not 13 in height

3 5 0

Exemption.-Carriages with wheels of less diameter than 30 inches, drawn by ponies or mules not exceeding 12 hands.

DUTIES ON CARRIAGES WITH LESS
THAN FOUR WHEELS.

Carriages (except those next

mentioned)

£3 5

0 each.

If kept and used solely for the purpose of being let for hire by the mile, and marked as required

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Carriages drawn by two or more Horses or Mules For every additional Body used on the same Carriage 1 11 6 Exemption. Such carriages of any construction, drawn by one horse, if the price

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or value has never exceeded 217., 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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Race Horses, each..

Horses ridden by Butchers in their trade, each

Where two only are kept, the second at

1 8 9

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Horses for riding, and not exceed-
ing the height of 13 hands, each 1
Other Horses, used in trade, and
Mules, each..

0 10 6 Clergymen and Dissenting Ministers, whose incomes are under 120l. a-year,are exempt from 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 a gamekeeper, acting under a deputation duly registered with the Clerk of the Peace

If assessed as a servant to his employer

If not so assessed..

On every other person using

1 5 0

3 13 6

dog, gun, net, or engine, for 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 37. 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. 3s. For every supplementary licence 5s. Every stage-carriage is also chargeable with a mileage duty of lad.

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

57. 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.

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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 36, 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.

27

4. MEASURE OF WEIGHT. DIVISION I.-AVOIRDUPOIS WEIGHT. Grains 1 Dram = 27 gr.

16 Drams = 1 Ounce

16 Ounces

28 Pounds

4 Quarters

437

1 Pound (lb.) 7000 1 Quarter (qr.)

1 Hundredweight (cwt.)

20 Cwt. -1 Ton

This weight is used in almost all commercial 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

12 Sacks

= 1 Sq. Foot

Used

30 Sq. Yards

=

1 Perch or Rod

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40 Perches

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1 Rood

2 Weys

Wool Trade.

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24 gr.

= 480 =5760

- 1 Sq. Mile

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1 Sack 3 1 0
1 Last=39 0 0
DIVISION II. TROY WEIGHT.

24 Grains
1 Pennyweight
20 Pennywts. 1 Ounce
12 Ounces =1 Pound
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 to of a grain.

100

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