Patriotic Fund, 3, St. Martin's-place Paymaster-General's Office, Whitehall, S.W., 10 to 4

Peculiar of Archb. of Canterbury's Office, 5, Bell-yd., Doctors'-com., E.C., 10 to 5 Petty Bag Office, Rolls-yard, W.C., 10 to 4; after last seal, 10 to 2; in long vac. 11 to 1 Post Office (General), St. Martin's-le-Grand Presentation Office, Royal Courts of Justice, W.C., 11 to 3; vacation 11 to 1 Privy Council Office, Whitehall, S.W., 11 to 4

Privy Seal and Signet Office, 1, New-street, Spring-gardens, S. W., 10 to 3

Probate, Court of, Chief Registry, Somerset House, term, 10 to 4, vacation 11 to 3 Property and Income Tax Office, Somerset House, W.C., 10 to 4, Saturday, 10 to 2 Public Carriage and Lost Property Office, Great Scotland-yard, S.W., 10 to 4 Public Record Office, Rolls House, Chancery-lane, 10 to 4, Saturdays, 10 to 2 Public Works Loan Office, 3, Bank-buildings, Lothbury, E.C., 10 to 4; Saturdays, 10 to 3

Quartermaster-General's Office, Horse Guards, Pall-mall, 11 to 5

Queen Anne's Bounty Office, Dean's-yard,

S.W.: Treasurer's Department, 10 to 2; Secretary's and First Fruits and Tenths Department, 10 to 4; Saturdays, 10 to 2 Queen's Bench Office, Royal Courts of Justice, W.C., 11 to 5; vacation, 11 to 3; long vacation, 11 to 2

Queen's Remembrancer Office, Royal

Courts of Justtce, W.C., 11 to 4; vacation, 11 to 3; long vacation, 11 to 2 Railway and Canal Traffic Commissioners, House of Lords

Record and Writ Clerks' Office, Royal Courts of Justice, W.C., 10 to 4 in term and during the Seals, at other times 11 to 1 Recruiting Office, Delahay-street, Westminster, S.W., 11 to 5

Register of Seamen, 82, Basinghall-street Registrar of acknowledgments of Married

Women, Royal Courts of Justice, W.C. Registrar's Office, Royal Courts of Justice, W.C.(C.) 10 to 3; for inspection, 9 to 3 and 5 to 6; in vacation, 11 to 1 Registrar of Common Lodging Houses, 2, Palace-place, Gt. Scotland-yard, S.W., 10 to 4

Registry of Designs. See Patent Office. Registry of Judgments, &c., Royal Courts of Justice, W.C., 11 to 5 in Term, 11 to 3 in vacation, 11 to 2 in long vacation Registry of County Court Judgments, Delahay-street, S.W., 11 to 3, for searching

Royal Marine Office, 7, New-st., Springgardens, S.W., 10 to 5

Rule Office (Q.B.) Queen's Bench Office, Royal Courts of Justice, W.C., 11 to 5 in Term; vacation, 11 to 4; long vacation, 11 to 2

Savings Bank (Barristers') Office, 5, Bolton-street, Piccadilly, W., 10 to 4 Science and Art, Department of, Cromwell-road, South Kensington, 10 to 4

Scottish Corporation Office, Crane-court, Fleet-street, E.C., 10 to 4

Sea Policy Stamp Office, 1 and 2, Great Winchester-st.-buildings, 10 to 4 Secondary's Office, 5, Basinghall-st., E.C., 10 to 4

Secretary's Office, Lord Chancellor's, Royal Courts of Justice, W.C., 11 to 4; -Rolls, Chancery-lane, W.C., 10 to 3; vacation, 11 to 1

Sheriff of London's Office, Basinghall-st., E.C., 10 to 6

Sheriff of Middlesex's Office, 24, Red Lion-square, W.C., Court Days, Thursdays, 11

Sheriff of Surrey's Office, 8, New-inn,
W.C., 11 to 5

Signet Office. See Privy Seal
Solicitor-General's Office, 1, Brick-court,
Temple, E.C. Term and sittings after,
10 to 5; vacation, 11 to 4

Sons of the Clergy, 2, Bloomsbury-place,
W.C.

Stamp and Legacy Duty Office, Somerset

House, W.C., 10 to 4; Saturdays, 10 to 2.
No money received after 3

Standard Weights, &c., 6, Old Palace-yard
State Paper Office. See Public Record
Offices

Stationery Office, Prince's-street, Storey'sgate, S.W., 10 to 4.30

Stock Exchange, Capel-court, Bank, E.C., 11 to 3

Subpoena Office, transferred to Record and Writ Clerk's Office

Tax Office, Somerset-house, W.C., 11 to 3; Saturdays and in vacation, 10 to 1

Taxing Master's Office, Royal Courts of Justice, W.C., 10 to 4; vacation, 11 to 1

Tenths Office. See Queen Anne's Bounty Tithe Commissioners' Office, 3, St.

James's-square, S.W., 10 to 4

Trade Marks Registry, 4, Quality-court, Chancery-lane

Transport Office, Admiralty, S.W., 10 to 5 Treasurer for the County of Middlesex's Office, Clerkenwell Session-house, E.C., 11 to 3

Treasury Whitehall, S.W., 11 to 4 Trinity House Corporation, Trinity-sq., Tower Hill, E.C., 10 to 4

Vicars-General and Peculiars' Office, Bell

yard, Doctors' Commons, E.C., 10 to 4 Victualling Office, Admiralty, S.W., 10

to 5

War Office, Pall Mall, S.W.; branches, Horse Guards, S.W., 10 to 4; Saturdays, 10 to 2

West Indian Encumbered Estates Commission, St. Martin's-place

Wills Registry Office, Somerset House Wine Licence Office, See Inland Revenue Woods, Forests, and Land Revenues, 1 & 2

Whitehall-place, S. W., 10 to 4 Works and Public Buildings Office, 12, Whitehall-place, S.W., 10 to 4 Writs Office (Q.B.), Queen's Bench Office, Royal Conrts of Justice, W.C., 10 to 4: vacation, 11 to 4; long vacation, 11 to 1

Leeds

Western Branch, Burlington-gardens.
Birmingham- -Bristol-Hull
Liverpool - Manchester-Newcastle -

upon-Tyne-Plymouth-Portsmouth
BANK HOLIDAYS.

See List of Public Holidays, page 13. BANKS AND BANKERS IN LONDON. Agra Bank (Limited), 35, Nicholas-iane. Alexander, Fletcher & Co., 10, King's Arms Yard, Moorgate-street.

Alexanders and Co., 24, Lombard-st. Alliance Bank (Lim.), Bartholomew-lane. Anglo-Austrian Bank, 31, Lombard-st. [ct. Anglo-Californian Bank, Lim., 3, AngelAnglo-Egyptian Banking Company

(Limited), 27, Clement's-lane.
Anglo-Foreign Banking Co. (Limited), 2,
Bishopsgate-st. Within.
Anglo-Italian Bank (Limited), 12, St.
Helen's-place. [House, Lothbury.
Anglo-Universal Bank, Lim., Coleman-st.
Australian Joint Stock Bank, 18, King-
William-street.

Bank of Africa (Lim.), 25, Abchurch-lane.
Bank of Australasia, 4, Threadneedle-st.
Bank of British Columbia, 28, Cornhill.
Bank of British North America, 3,
Clement's-lane, Lombard-street.
Bank of Constantinople, 19, Great Win-
chester-st.

Bank of Egypt, 26, Old Broad-street.
Bank of England, Threadneedle-st., and
Uxbridge House, Burlington Gardens.
Bank of Montreal, 9, Birchin-lane.
Bank of New So. Wales, 64, Old Broad-st.
Bank of New Zealand, 1, Queen Victoria-st.
Bank of Roumania, 15, Moorgate-st..
Bank of Scotland, 43, Lothbury.
Bank of South Australia, 54, Old Broad-st.
Bank of Victoria, 3, Threadneedle-st.
Barclay, Bevan, Tritton, and Co., 54,
Lombard-street.

Barker, G., and Co., 39 & 40, Mark-lane.
Barnetts, Hoares, Hanbury, and Lloyd, 62,
Lombard-st.

Biggerstaff, W. and J., 63, West Smith

field, 6, Bank-bldngs., Met. Cattle Mkt. Birkbeck, 29, 30, Southampton-buildings.

Blydenstein, B. W., and Co., 55 & 56, Threadneedle-st.

Bosanquet, Salt, and Co., 73, Lombard-st. British Linen Co. Bank, 41, Lombard-st. Brooks and Co., 81, Lombard-street. Brown, Janson, & Co., 32, Abchurch-lane. Brown, John, and Co., 25, Abchurch-lane. Burt, Fredk., & Co., 71 and 72, Cornhill. Capital & Counties Bk. (Ld.), 39, Thread

needle-st.; 195, Edgware-rd; 25, Ludgatehill; 29, Oxford-st., and at Woolwich. Central Bank of London (Lim.), 52, Cornhill; Blackfriars-road, corner of Stamford-st.; 95, Newgate-st.; 31, High-st., Shoreditch; 26, Tooley-st.; 110, Highst., Whitechapel.

Chartered Bank of India, Australia, and

China, Hatton-court, Threadneedle-st. Chartered Mercantile Bank of India,

London, and China, 65, Old Broad-st. Cheque Bank, 124, Cannon-street; 20, Cockspur-street.

Child and Co., 1, Fleet-st., Temple Bar.
City Bank, 5, Threadneedle-st.; 34, Old
Bond-st.; 159 & 160, Tottenham Court-
road; 61 & 63, Ludgate-hill; 219 & 221,
Edgware-rd.; 7, Lowndes-ter.; Aldgate-
buildings, corner of Fenchurch-st. and
Leadenhall-st.; 34, Holborn Viaduct;
Great Eastern-st., Shoreditch.
Clydesdale Banking Co., 30, Lombard-st.
Cocks, Biddulph, & Co., 43, Charing-cross.
Colonial Bank, 13, Bishopsgate-st. Within
Colonial Bank of New Zealand, 13, Moor-
gate-street.
[Moorgate-st.
Commercial Bank of Alexandria (Lim.), 2,
Commercial Banking Company of Sydney,
39, Lombard-st.

Comptoir D'Escompte de Paris, 52,
Threadneedle-st. [st.; 450, West Strand.
Consolidated Bank (Ld.), 52, Threadneedle-
Continental Bank, 79, Lombard-street.
Coutts & Co., 56 to 59, Strand.
Credit Lyonnais, 39, Lombard-st.
Cunliffe, Roger, Sons, & Co., 6, Princes-st.
Delhi and Lond. Bank (Limited), 123,
Bishopsgate Within.

Deutsche Bank, 1, Drapers' Gardens. Dimsdale, Fowler, Barnard, and Dimsdales, 50, Cornhill.

Dobree, S. & Sons, 6, Tokenhouse-yard. Drummonds, Messrs., 49, Charing-cross. English Bank of Rio de Janeiro (Limited), 13, St. Helen's-place, Bishopsgate. English, Scottish, and Australian Chartered Bank, 73, Cornhill. [Lombard-st. Fuller, Banbury, Nix, and Mathieson, 77, German Bank of London, (Lim.), Bartholomew-house.

Gillett Brothers & Co., 72, Lombard-st.
Glyn, Mills, Currie, & Co., 67, Lombard-st.
Goslings and Sharpe, 19, Fleet-street.
Grant and Co., 5, Lothbury.
Green, Tomkinson, & Co., 32, Nicholas-la.
Grindlay and Co., 55, Parliament-street.
Hallett and Co., 7, St. Martin's-place.
Harwood, Knight, & Allen, 18, Cornhill.
Herries, Farquhar, & Co., 16, St. James's-st.
Hickie, Borman, & Co., 14, Waterloo-
place; 127, Leadenhall-street.

Hill & Sons, 17, W. Smithfield; 2, Met. Cat. Hoares and Co., 37, Fleet-st. [Market. Hong-Kong and Shanghai Banking Corporation, 31, Lombard-street. Hopkinson and Sons, 3, Regent-street. Imperial Bank (Limited), 6, Lothbury; 1, Westminster Chambers, Victoria-street; 1, Sydney-place, Onslow-sq. [st. Imperial Ottoman Bank, 26, ThrogmortonInternational Bank of London (Limited), [hall-bldgs.

113, Cannon-street. Intern. Mercantile Bank (Lim.), 5, CoptIonian Bank, 31, Finsbury-circ. [Cornhill King, Henry S., & Co., 45, Pall Mall, & 65, Lacy, Son, & Hartland, 60, West Smith

field; 11, Bank-bldngs., Met. Cat. Mrkt. Land Mortgage Bank of India, Lim., 4, East India-avenue. [King's Arms-yard. Land Mortgage Bank of Victoria, Lim., 17, London Bank of Mexico and S. America

(Lim.), 144, Leadenhall-st. [Broad-st. London Banking Assoc. (Limited), 57, Old London Chartered Bank of Australia, 88, Cannon-st.

[21, Lombard-st.

London and County Banking Co. (Lim.), Branches.-134, Aldersgate-st.; Westbournegro., Bayswater; Tranquil Vale, Blackheath; 193, Caledonian-rd.; Sussex-pl., Queen'sgate, Brompton; Henrietta-st., Covent Gar.; High-st., Croydon; Broadway, Deptford; Church-street, Greenwich;1, Amhurst-road, Hackney; 12, King-st. West, Hammersmith; 21, Hanover-sq.; 324 and 325, High Holborn; Upper-st., Islington; High-st., Kensington; Albert Gate, Knightsbridge; 165, Westminster Bridge-rd., Lambeth; 680, Commercialrd. East, Limehouse; Newington Butts; 4, Bank-buildings, Westow-hill Norwood; 441, Oxford-st.; 1, Connaught-st., Edgware-rd., Paddington; 181 & 182, Shoreditch; Borough High-st.,Southwark; Broadway, Stratford, 3, Victoria-st., Westminster; Powis-st., W'lwich. London & Hanseatic Bank, 27, Lombard-st. London Joint Stock, 5, Princes-street;

Branches.-69, Pall Mall; 124, Chancery-lane; 28, High-st., Borough; Charterhouse-st., Clerkenwell; 2, Craven-road, Westbourneterrace; Met. Cattle Market, Islington; and Foreign Cattle Market, Deptford. London and Provincial Bank (Limited), Head Office, 7, Bank-bdgs., Lothbury; Branches.-163, Edgware-rd.; 560, Kingslandroad; 163, High-st., Stoke Newington; Blackheath, Lewisham, Richmond, Sutton, Twickenham, Woolwich, Anerley, Beckenham, Sth. Kensington, Surbiton, Tottenham, Walham Green. London and River Plate Bank (Limited),

52, Moorgate-st. [22, Old Broad-st. London and San Francisco Bank (Limited), London & South Western Bank (Limited), Head Office, 7, Fenchurch-street;

Branches.-27, Regent-st.; High-st., Acton; 1, Anerley-road, Anerley: Battersea Park road, Battersea; 159, Old Kent-rd., Bermondsey; 90 and 92, Bow-road, Bow; 275, Brixtonrd., Brixton; 250, Camberwell-rd.; Park-st., Camden Town; Clapham Common: North End, Croydon; Broadway, Ealing; 82, Finsburypart.; High-st., Forest Hill; High-st., Hampstead; 6, Sutherland-grds., Harrow-road; High-st., Highgate; 403, Holloway-road; 228, Kentish Town-road; Station-rd., Kilburn; Thurlow-place, Lower Norwood; 137, Ladbroke-grove, Notting Hill; High-st., Peckham; Crescent, Putney; Wellington-rd., St. John's Wood; Uxbridge-rd.,Shepherd's Bush; Highst., South Norwood; 868, Commercial-rd., Stepney; 3, Eldon-pl. Streatham; Bank-bldgs, Sydenham; High-st., Tooting; Bank-bldgs.; High-rd, Turnham Green; Westow-hill, Upper Norwood; Bank-bldgs., Wandsworth; 202, Fulham-rd., W. Brompton; Railway-ter.Wmblin.

London Trading Bank (Limited), 1, Weststrcet, Finsbury.

London and Westminster, 41, Lothbury

Branches.-1, St. James's-square; 214, High Holborn; 6, High-st., Borough; 130, Highst., Whitechapel; 4, Stratford-place, Oxfordstreet; 217, Strand, Temple Bar; 91, Westminster-bridge-road, Lambeth.

London and Yorkshire Bank (Limited), 7, Drapers'-gardens.

Martin and Co., 68, Lombard-street. McCulloch & Co., 75, Lombard-street. Mercantile Bank of the River Plate (Lim.),

5, Copthall-buildings. [St. Helen's. Mercantile Bank of Sydney, 30, Great Merchant Banking Company of London (Limited), 112, Cannon-street.

Midland Banking Company (Limited) 66, New Broad-street. National Bank, 13, Old Broad-street.

Branches.-68, Glo'ster-gardens, Bishop'sroad, Bayswater; 21, Grosvenor-gardens, Belgravia;189, High-st., Camden Town; 9, Charingcross; 286, Pentonville-rd., King's-cross; 158, High-st., Notting-hill; 23, Old Cavendishstreet, Oxford-street.

National Bank of Australasia, 149, Leadenhall-st.

National Bank of India (Limited), 39A,

Threadneedle-street. [37, Lombard-st. National Bank of New Zealand (Limited), National Bank of Scotland, 37, Nicholas-la. National Mercantile Bank (Limited), 16

and 17, Russell-st., Covent-garden. National Provincial Bank of England, Head Office, 112, Bishopsgate-st. Within; 53, Baker-st.; 212, Piccadilly; 218, Upperst., Islington; Carey-st., Lincoln's-inn. New London & Brazilian Bank (Limited), 2, Old Broad-street, [needle-st. Oriental Bank Corporation, 40, ThreadPraeds and Co., 189, Fleet-street.

Prescott and Co., 62, Threadneedle-street. Prov. Bank of Ireland, Throgmorton-avn. Queensland National Bank (Limited), 50, Old Broad-street.

Ransom, Bouverie, & Co., 1, Pall Mall East. Reeves, Whitburn, & Co., 27, Clements-ln. Richardson and Co., 13, Pall Mall. Robarts, Lubbock, & Co., 15, Lombard-st. Royal Bank of Scotland, 124, Bishopsgate Within.

Royal Exch. Bank, Lim., 75, Cornhill. Russian Bank, 40, Lombard-street. Samuel, Montagu, & Co., 60, Old Broad-st. Scott (Sir S., Bt.) & Co., 1, Cavendish-sq. Seyd and Co., 38, Lombard-street.

Shank, J., 4, Bank-bldgs., Met. Cat. Mkt. Smith, Payne, and Smiths, 1, Lombard-st. Standard Bank of British South Africa

(Limited), 10, Clements-la., Lombard-st. Twining, R., and Co., 215, Strand. Union Bank of Australia (Limited), 1, Bank-buildings, Lothbury. Union Bank of London, 2, Princes-street, Bank; Argyll-pl., Regent-st.; Charingcross; Chancery-lane; Holborn Circus. Union Bank of Scotland, 62, Cornhill. Venables and Co., 30, Royal Exchange. West London Conmercial Bank (Limited),

34, Sloane-square, Chelsea. [street. White & Shaxson, 8, George-yd., LombardWhiteley, W.39, Westb'rne-gr., Bayswater. Williams, Deacon, & Co., 20, Birchin-lane.

Argus-27A, King-street, Covent-garden. †Assicurazioni Generali of Trieste-11 and 12, Clement's-lane. *Atlas-92, Cheapside.

+Azienda-1, Princes-street.

British Empire Mutual-32, NewBridge-st. British Equitable, 4, Queen-street-place. Briton Life-429, Strand.

Briton Medical and General-429, Strand. Caisse Générale-39, Lombard-street. *Caledonian-39, Lothbury, and 9, Craig'scourt, 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 *Commercial Union-19 & 20, Cornhill. +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-street.
*Emperor-52, Cannon-street.

English & Scottish Law-12, Waterloo-pl.
Equitable-Mansion House-street.
+Equitable Fire-24, Moorgate-street.
Equitable of the United States-1, Princes-

street.

Equity & Law-18, Lincoln's-inn-fields. Era Industrial andGen.-57&59, Ludgate

hill.

*General-103, Cannon-street.
*Great Britain-101, Cheapside.
Gresham-St. Mildred's House, Poultry
*Guardian-11, Lombard-street.
+Hamburg-Bremen-11& 12, Clement's-ln.
*Hand-in-Hand, New Bridge-street.
*Imperial-1,Old Broad-st., & 22, Pall Mall.
Imperial Union Accident-32, Finsbury-
pavement.

+Jakor (Anchor)-17 & 18, Cornhill.
*Kent-26, Budge-row, Cannon-street.
tLa Confiance-36, Cornhill.
*Lancashire-14, King William-street.
fLaw, 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. *Lion-5, Lothbury.

*Liverpool, Lond., & Globe-1, Cornhill, and Charing-cross.

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

London, East India and Colonial-Mansion House-buildings. [street. London & Lancashire--158, LeadenhallLondon and Lancashire Fire-73 and 74, King William-street.

London and Provincial Law-21, Fleet-st. † London and Staffordshire, 77, Cornhill.

London Life-81, King William-street. +Magdeburg-10, Cornhill. +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)-10, King William-street. National-2, King William-street. +Nat. Fire Ins. Corp.-72, King William-st. Nat. of Ireland-86, King William-st. National Guardian-484, Oxford-street. National Provident-48, Gracechurch-st. †Netherlands-1, Royal Exch.-buildings. New York-76 and 77, Cheapside. *North Brit. & Merc.-61, Threadneedlest., and 8, Waterloo-place. North China-25, Cornhill. *Northern, 1, Moorgate-street. *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, Norfolk

street.

Sceptre-40, Finsbury-pavement. Scottish Amicable-1, Threadneedle-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-17, King William-st. *Scottish Union and National-3, King William-street.

Scottish Widows' Fund-28, Cornhill. Security-Mansion House-buildings. †Silesian-6, King William-street. Sovereign-110, Cannon-street. [Mall. Standard-82, King William-st., and 3, Pall +Standard Fire-76, King William-street. Star-32, Moorgate-street.

*Sun-63, Threadneedle-st.,; 60, Charing

cross & Oxford-st. (corner of Vere-st). †Transatlantic-11 & 12, Clement's-lane. *Union-81, Cornhill, and 70, Baker-st. United Kingdom Corp.-27A, Finsbury-sq. U. Kingd. Temp. & Gen.-1, Adelaide-pl. Universal-1, King William-street. University-25, Pall Mall. Victoria-Finsbury-square-buildings. *West of England-20, New Bridge-street. West. Co. and London-21, New Bridge-st. Westminster, 27, King-street, Covent-gn. Westminster and General-28, King-st. Whittington-58, Moorgate-street. *Yorkshire-82, Old Broad-street.

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 20s. 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 1880-81 is 6d. in the pound; and for occupiers of farms 3d. in the pound on the rent in England, and 24d. 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 6d. in £1.

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

per annum

£ s. d.

210 0 4 4 0

050

Do. at £10 p. an. or upwards Retailersof Table Beer, ata price 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, or Wine, by retail.) 0 2 6 Beer, Duty on

Upon every 36 gal.of wort of a specific gravity of 1,057 degrees 0 6 3 And so on in proportion for any difference in quantity or gravity, see 43 & 44 Vic., c. 20. Brewers-Brewers of Beer for

Pawnbrokers-London & elsewhere (a Magistrate's Certificate required)

Plate Dealers-Selling 2 oz. gold and 30 oz. silver and upwards

050

7 10 0

5 15 0 under the above weight 2 6 0 Playing Cards-Makers of 1 0 0 Spirits-Distillers, rectifiers,

or makers of methyl. spirits 10 10 0 Dealers, not retailers......... 10 10 Dealers, additional for retailing

0