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15 15

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£. s. d.

£. s. d. Plate Dealers, selling above 2oz.

Paper, every maker of Paper or gold and 30oz. silver ........ 5 15 0 Pasteboard ................ 4 4 0 ,, under the above weight 2 6 0 Passage Vessels, on board which

liquors or tobacco are sold .. 1 1 0 not special...... 0 10 0 Postmasters' (Great Britain) To hold a perpetual curacy .... 3 10 0 Licenses to let Horses for hireFor non-residence ............ 100 Persons keeping 1 Horse or 1 To Stage and Hackney Carriage

Carriage .................. 7 10 0 Drivers and Conductors, and

Not excdg. 2 horses or 2 carrgs. 12 10 0 Watermen (London)* ...... 0 5 0

4 , 3

20 0 0 Brewers of Table Beer oniy,

30 0 0 not exceeding 20 barrels .... 0 10 6

12

9. - 49 00 50 .. 1,10

50 00 .. 1116

20

60 00 exceeding 100

.... 2 2 0
Exceeding

70 0 Brewers of Strong Beer, not

Exceeding 20 horses, then for exceeding 20 barrels

0 10 6 every additional number of

1 1 0 10 horses, and for any addi. 100

1116 tional number less than 10 1,000

2 2 0 over and above 20 or any other 2,000

3 3 0 multiple of 10 horses, the fur5,000

7 17 6 ther additional duty of .... 1000 7,500

11 16 3 The above Licenses are in lieu 10,000

15 15 0 of the mileage duty. 20,000

31 10 0 Postmasters (Ireland) ........ 2 2 0 30,000 47 5 0

and ls. in the £ thereon. 40,000

63 00 To kill Game (Ireland) ...... 3 3.0 exceeding 40,000 , ...... 78 15 0 Soap-every maker ..... 4 4 0 Brewers for sale by retail, not to

Spirits-Distillers ............ 10 10 0 be consumed on the premises 5 10 3

Rectifiers ..........

10 10 0 Brewers of beer for sale who use

Makers of methylated sugar in brewing, an addi

spirits............. 10 10 0 tional licence of............ 100

Dealers, not retailers.. 10 10 0 Sellers of Beer only, not brewers 3 6 1

Dealers for retailing Beer Retailers (publicans) whose

foreign liqueurs .... 2 2 0 premises are rated under £20

Makers of Stills (Scotland and per annum (England and Ire.

Ireland) .................. 0 10 6 land)...................... 1 2 04 Chemist or any other trade requir

at £20 or upwards 3 6 1 ing the use of a still (England) 0 10 0 Retailers of Beer, Cider, and

, (Scotland and Ireland).. 0 10 6 Perry, under 4 and 5 Wm. IV.

Retailers of Spirits whose prec. 85, to be drunk on the pre

mises are rated under £10 mises (England only) ...... 3 6 l per ann. (England and Ireland) 2 4 1 , not to be drunk on the

, At £10 and under £20.. 4 8 23 premises .................. 1 2 05

25.. 6 12 35 Retailers of Cider and Perry only 1 2 04

25

30.. 7 14 4* Retailers of Beer, Cider, or

30

40.. 8 16 43 Perry only in Scotland, whose

40

50.. 9 18 51 premises are rated under £10

50 or upwards...... 11 0 6 per annum .............., 2 100 | Retailers of Spirits and Beer , at £10 per annum or

whose premises are rated upwards .................. 4

under £10 per ann. (Scotland) 4 4 Dealers in Coffee, Tea, Cocoa

At £10 and under £20 5 5 0 Nuts, Chocolate, or Pepper.. 0 11 6

o 25 9 9 0 Maltsters, making not exceeding

30 10 10 0 50 quarters...... 0 7 10

40 11 11 0 100 0 15 9

40

50 12 12 0 1 374

50 or upwards .. 13 13 0 200

i ii 6°

Retailers of Spirits in Ireland, 250

i 1945

being duly licensed to sell

2 7 3 Coffee, Tea, &c., whose pre350

2 15 18 mises are rated under £25 400

3 3 0.

per annum ................ 9 18 54 450

3 10 106 „ At £25 and under £30 11 0 6 500 .. 3 18 9

30 , 40 12 2 6+ 550 quarters ...... 4 6 7

40

50 exceeding 550 , .... 4 14 6

50 or upwards .. 14 6 71 Beginners (and a surcharge).. 0 7 104 Sweets Retail. (United Kingd.) 1 2 (j

not exceeding 5 qrs... 0 2 75 | Tobacco and Snuff, Manufactu. Malt Roasters ................

rers of Tobacco and Snuff, not Dealers in Roasted Malt .... 10 0 0 ' exceeding 20,000lbs. ........ 5 5 0

* These Licenses are issued by the Commissioners of Police.

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Tobacco Manufact.- contd. £ s. d. 1

£ s. d. Exceed. 20,000,not ex.40,000 lbs. 10 10 0 Exceeding 75 and not exdg 100 0 0 4 40,000 , 60,000 , 15 15 0

100

200 0 0 8 60,000 80,000, 2100

200

300 0 1 0 80,000 , 100,000, 265 0

300

400 0 14 exceeding 100,000, 31 10 0

400

500 0 1 8 Beginners (and a surcharge on

500

750 0 2 6 the quantity made) ...... 5 5 0

750

1000 0 3 4 Dealers in Tobacco and Snuff .. 0 5 3

1000

1500 0 5 0 Vinegar Makers .............. 5. 5 0

1500

2000 0 6 8 Wine, Dealers in Foreign Wine,

2000

3000 0 10 0 not having licenses for retail.

3000

4000 0 13 4 ing Spirits and Beer ......... and Beer ... 10 10 0

4000..... .... 015 0 ,, having a license for retail

Drawn out of and payable? The same Duty as ing Beer, but not for retailing

within the kingdom.. on an Inland Bill. Spirits .....

..... 4 8 24 Bill of lading ............. 0 0 6 ,, having licenses to retail Beer and Spirits .......... 2 4 1

Bankers' Notes. Grocers who sell Wine (Scotland)

Not exceeding one pound and S. d. one shilling.....

0 5 not to be drunk or consumed on the premises, viz. :

Exceeding £11s.& not excdg. £2 2s. 0 10 Every Grocer having the Justices'

2 2s.

5 5s. 1 3

10 19 Certificate to retail Beer, but

20 2 0 not Spirits

8 21 .............. 4

2 ,, to retail Beer and Spirits 4

20 1

30 30 Stage Carriage, license to run

30

50 50 (Great Britain) ............ 3 3

100 8 6 Supplementary license 0 1 0

ich said Notes may be re-issued, after Hackney Carriage, license

payment thereof, as often as shall be to keep (London) .......... 100

thought fit.

These Notes can be lawfully issued by For selling Game ............ 2 0 0

licensed bankers only.

The issuing of any Notes for sums less STAMPS.

than £5 is prohibited by 7 Geo. IV. c. 6, in Bills, Promissory Notes, &c.

England. £. $. d.

Receipts; Draft or Order on demand , . 0 0 1

Receipt or discharge given for Bills not on demand, and Notes

the payment of £2 or upwards 0 0 1 both on demand (except to

Scrip Certificates .............. 0 0 1 bearer*), and not on demand

Cheques or Drafts, payable on deNot exceeding.............£5 0 0 1

mand, drawn at more than 15 Exceeding £5 and not excdg. 10 0 0 2 |

miles from the place of pay25 00 3 ment .

. . . 0 0 1 23 50 006

Penalty for giving receipts without a 50 75 0 0 9

stamp, or refusing to give on tender it 100 0 1 0

receipt on stamped paper, or to pay for
200 0 2 0 the stamp, £10 if under £100; £20 if
200
300 0 3 0

above £100.
300
400 0 4 0

Penalty for not effectually cancelling or ob400

500
0 5 0

literating adhesive stamps when used, £10.
500
750 0 7 6

Penalty for committing frauds in the use 750 10000 100

of adhesive stamps, £20. 1000

15000 15 0 Bonds given as a Security for any definite
1500
2000 1 0 0

Sum of Money.
2000
3000 1 10

Not exceeding £50........ £013 Exceedg. 3000 not excg. £4000 2 0 0 For every £50, or fractional part

» 4000 and upwards.... 25 0 thereof, to £300 ............ 0 1 3 Foreign Bills in sets or otherwise.

For every £100 or fractional part Drawn in but pavable out of the

thereof where above £300 .... 0 2 6 United Kingdom; or, both

And progressive duty on words, drawn and payable out of, but

for every entire 1,080 words, indorsed or negotiated within,

above the first 1,080. the Kingdom (for which latter

Mortgages the same as Bonds,

Conveyances. If drawn singly or otherwise The same When the purchase or considerathan in a set of three or set of three Duty as on

an Inland

tion shall not exceed 251. . 0 more...........

........ Bill(above) | For every 251., or fractional 'part, If in a set of three or more, for

above the first 251., to 3001..... 0 2 6 every Bill of each set

.. 501., or fractional part, Not exceeding............ £25 0 0 1 where above 3001., to 6001. .... 0 5 0 Exceeding £25 and not exdg. 50 0 0 2 , 1001., or fractional part,

o 59 , 75 0 0 3 where above 6001... .......... 0 10 0 * N.B. Notes to bearer on demand can only be issued by licensed bankers,

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Where the consideration is an annual sum Above the payable in perpetuity or for any indefi

value of and under nite period, the duty is the same as on a

£

2,000

1,500 lease for a term exceeding 100 years.

2,000 3,000 And progressive duty on words,

3,000 4,000 Leases or Tacks of Lands or Tenements.

4,000 5,000 80

120 Without rent (for any term), or at a rent 5,000 6,000 00

150 under 201. per annum (for a term not 6,000 7,000 120

180 exceeding 35 years), in consideration of 7,000 8,000 140

210 premium, the same duty as on conveyance 8,000 9,000 160

240 for a like amount.

9,000 10,000 180

270 Leases not exceeding 35 Years. Continuing to increase up to £1,000,000. At a yearly rent, without fine, not £. s. d. Agreements-For an amount of 201. or upexceeding 51. ................ 0 0 6

wards, 2s. 6d.; and for every entire 1080 Above 51., for every 51, and frac.

words beyond the first, 2s, 6d, additional. tion to 251. ................. 0 0 6 Alove 251., for every 251. and

Articles of Clerkship. fraction to 1001... ..

0 2 6 | Articles of Clerkship to an At- £ $. d. Above 1001., for every 501. and

torney or Proctor in England Iraction .................... 0 5 0

or Ireland..

............... 80 0 0 Leases exceeding 35 Years.

Apprentices' Indentures.
DUTIES.

When the premium is
under £30

1 0 0 Not exceed- Exceed

If 30 and under £50 2 0 0 ing 100 ing 100

50

100 3 0 0 years. ycars.

100

200 6 0 0 £. $. d. £. s.d.

200

300 12 0 0 Yearly rent not ex. £5 0 30 0 60

300

400 20 0 0 Excdy. £5. & nut ex, 10 0 6 0 0 12 O

400

500 25 00 10 15 0 9 0 0 18 0

500

600 30 0 0 20 0 12 0 1 4 0

600

800 40 00 25 0 15 0 1 10 0

800

1000 50 0 0 50 1 10 0 3 0 0

1000 and upwards .........60 00 50

75 2 5 0 4 10 0 If no premium .............. 0 2 6 100 3 0 0 6 0 0

PLATE. , 100, for every £50)

Made in Great Britain or Ireland, and fractional > 1 10 0 3 00

for overy ounce, and so on in part of £50 ...

proportion for any greater or Any lease in consideration both of pre

less quantitymium and rent (such rent being 201. or

Gold............

.......... 017 0 upwards in the case of a lease not ex

Silver......

0 1 6 ceeding 35 years to be charged with both

LIFE INSURANCES. the Conveyance and Lease duties. And progressive duty on words.

Policy of Insurance made upon any life, For rents paid in kind, regulations are also

or upon any event or contingency de made.

pending upon any life Schedule, Inventory, or Catalogue, referred

Where the sum insured shall not to in, but distinct and separate from, lease, deed, exceed £500—6d. for every £50 or bond, same duty as on the original, but not Exceeding £500 and not £1,000to exceed 108. exclusive of progressive duty.

ls. for every £100 Memorials of Deeds, 2s. 6d. Warrants of At. torney, given as security, same duty as on bonds,

Exceeding £1,000—10s. for every unless given as collateral security or by persons

£1,000 under arrest, then not exceeding 58.

Policy of Insurance from loss or Progressive Duty.-The same stamp as on the damage by Fire ............. first skin or paper, but not to exceed 10s. Duplicates and countcrparls the same as the origi

And for every £100 insured for nals, but not to exceed 5s, nor 28. 6d. progressive

a year, and for any fractional duty.

part of £100, annually, per Probales of Wills, and Letters of

cent. ...................... 0
Administration.

MARINE INSURANCES.
WITH A WILL

WITHOUT A

Where the premium or considera. Above the

WILL value of and under

tion for such insurance does not £ $

exceed the rate of 10s. per cent. 20

0 10 on the sum insured ............ 0 3 100

Exceeding 10s, and not exceeding 20 100

20s. per cent. .... 200

Exceeding 20s, and not exceeding
200 300

30s. per cent. ....
300
450

Exceeding 30s, and not exceeding
450 600

40s. per cent. .....
600
800

22 Exceeding 40s. and not exceeding
800 1,000

50s. per cent. ...., 1,000 1,500

Exceeding 50$. per cent, ..........

Or fractional part thereof.

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scent. TO $31. per celants, 52. peor their

If the separate interests of two or S. d. 1 ON CARRIAGES WITH FOUR WHEELS. more persons be insured by one

If drawn by two or more Horses €. s. d. policy, the duties to be charged

or Mules ........

....... 3 10 0 for each.

one Horse or Mule 2 0 0 Charter party....

ON 'CARRIAGES WITH FOUR WHEELS Debentures.

Of less diameter than 30 inches. Debenture or Certificate for Draw

If drawn by two or more Ponies or back on Goods exported :

Mules less than 13 hands in height 1 15 0 Where the Drawback to be received

one Pony or Mule 1 0 0

WITH LESS THAN FOUR WHEELS. shall not exceed £10 .......

.... 1

If drawn by two or more Horses Exceeding £10 and not exceedg. £50 2

or Mules ................. 2 0 0 Exceeding £50 .................. 5 0

, one Horse or Mule (15 0 Stamps are also now used instead of pay. ments by fees in proceedings in Bankruptcy

one Pony or Mule

less than 13 hands in height.. 0 10 and Insolvency, in the High Court of

0

And where such Carriages) Admiralty, and in all proceedings in Chan

s) Half of

shall be kept and used solely cery.

the above DUTIES ON LEGACIES AND ON SUCCES.

for the purpose of being let

Duties. SION TO REAL PROPERTY

for hire without horses ...., Of the Value of 201. or upwards, out of Per.

CARRIAGES USED BY COMMON CAR

RIERS, FOR THE CARRIAGE OF GOODS sonal Estate, or charged upon Real Estate,

AND OCCASIONALLY OF PASSENGERS. &c.; and upon every share of Residue:- Carriage with four wheels...... 2 6 8 To a child or parent, or any lineal de.

, less than four wheels 168 scendant or ancestor of the deceased, 12. per

ON HORSES. cent.--To a brother or sister, or their de. Race Horses, each ........... 3 17 0 scendants, 31. per cent.--To an uncle or Horses for riding or drawing aunt, or their descendants, 5l. per cent.-To Carriages charged with duty, a great uncle or great aunt, or their de exceeding the height of 13 scendants, 61. per cent. -To any other rela hands, each................ 1 1 0 tion, or any stranger in blood, 101. per cent. | Other Horses or Mules exceed. -Legacy to husband or wife, exempt.

ing the height of 13 hands, SPOILED STAMPS.

each .................... . 0 10 6 The days for claiming the allowance at Somer Ponies or Mules not exceeding set-house, are Tuesdays, Thursdays, and Satur

the height of 13 hands, kept days, from 12 to 2 o'clock, and at 3, New Bankbuildings, on Mondays from 11 to 2, for London;

for riding or drawing a taxfrom the country, on the other days from ten to able Carriage, each.......... 0 10

0 6 four o'clock. If parties reside within ten miles of Ponies or Mules kept for other London, application must be made within six

purposes, each.............. 0 5 3 calendar months from the time the stamps became spoiled, when not upon executed in

Farmer, Teacher, or Preacher, struments, and when upon such instruments, Roman Catholic Priest, Physi. within six months from their date. If parties re cian, Surgeon or Apothecary, side beyond the said limit of ten miles, the appli.

Clergymen and Dissenting cation must also be made within six months from the date, when the stamps are upon executed in

Ministers, for one riding-horse, struments; but in all other cases, within twelve “if only one be kept, and it be months from the date of the stamps becoming not used in drawing a taxable spoiled. The affidavit in support of the applica

carriage"................... 0 10 6 tion, when not made before a Commissioner at

Horses used by market gardeners, solely in their Somerset-house, or a Distributor of Stamps in the Country, when such Distributor is authorized to

business, are exempt from duty.

Husbandry horses, occasionally used in drawing administer the same, must be upon a stamp of 2s. 6d., and made before a Master Extraordinary

burdens, or occasionally used or let for drawing for

hire or profit, are exempt, if not used for drawing in Chancery.

any carriage chargeable with duty. ASSESSED TAXES. From April 5, 185 For one horse ridden by bailiffs, Duties on Male Servants.

shepherds, or herdsmen ...... 0 10 6 For every Servant 18 years of £. s. d.

ON DOGS. age or upwards ............ 1 1

For every Dog of whatever de

0 . under 18 years of age 0 10

scription, each .............. 6

0 120 Waiters in taverns ............

Dogs wholly kept and used in

1 1 0 Under Gardeners and Game

the care of sheep or cattle are keepers, each............... 0 10 6

exempt, if not a Greyhound, Servants let to hire 18 years of age 1 1 0

Hound, Pointer, Terrier, Setunder

0 10 6

ting Dog, Spaniel, or Lurcher. 'INHABITED HOUSE DUTY.

Hounds where 66 or more are kept 39 12 0 On every inhabited dwelling house, of

Greyhounds where 15 or more the value of 201. per an. or upwards

are kept.................... 9 0 0 If used for the sale of goods, as a shop

Persons wearing Hair-powder, 11. 3s. 6d. or warehouse, the shop or warehouse

Persons using Armorial Bearings, and being on the ground floor ; or for the

keeping a coach, or other taxable carriage, retail sale of beer, wines, or spirits; 21. 12s. 9d. Persons not keeping such caror if occupied by a tenant or farm

riage, 13s. 2d. servant for husbandry purposes only,

Horse-dealers-London...... 27 10 0 for every 20s. of annual value-the

elsewhere .... 13 15 0 sum of ...........................

GAME DUTY (Great Britain). occupied for any other purposes,

On a gamekeeper, acting under a depu. Ir for every 20s. of annual value ....

tation duly registered

If assessed as a servant ...... 31 6 6 censed dealers, if paying a duty of 31. 13s. 6d.
If not so assessed............ 4 0 10 and 10 per cent. additional
On every other person using

STAGE COACH DUTIES. dog, gun, net, or engine, for

Id. per mile is payable besides the licence
the taking or killing of game 4 0 10 (p. 91).
By 1 and 2 Will. IV., cap. 32, persons | Duties on Passengers conveyed for hire by
licensed to deal in game are to take out a Carriages travelling upon Railways.
certificate, charged with a duty of 21.; but 51. per cent. on the gross amount of fares.
certificated persons may sell game to li. !

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. 1. MEASURE OF LENGTH.

Division II.-CAPACITY. 12 Inches = 1 Foot 3 Feet

Scub. ins., =

4 Gills = 1 Pint 1 Yard

= 343

* nearly. 1 Yards = 1 Rod or Pole

2 Pints = 1 Quart = 691 Poles = 1 Furlong

4 Qts. = 1 Gallon = 2777 8 Furlongs = 1 Mile

2 Gall. = 1 Peck =

- 5543 ( 1 Degree of a Great

8 Gall. = 1 Bushel 69 | Miles

Circle of the
8 Bush. = 1 Quarter =

er
Earth.

1013

101 cub. feet An inch is the smallest lineal measure 5 Qrs. = I Load = 513 to which a name is given, but subdivisions The four last denominations are used for are used for many purposes. Among me dry goods only. For liquids several deno. chanics, the inch is commonly divided into minations have been heretofore adopted, eighths. By the officers of the revenue, and viz. :_For Beer, the Firkin of 9 Gallons, by scientific persons, it is divided into the Kilderkin of 18, the Barrel of 36, the tenths, hundredths, &c.

Hogshead of 54, and the Butt of 108 Galls. Particular Measures of Length.

Flour is sold nominally by measure, but A Nail = 21 Inches used for actually by weight, reckoned at 7 lbs. avoir

Quarter = 4 Nails ( measuring dupois to a gallon,
Yard = 4 Quarters | cloth of all
EN
5 Quarters) kinds.

4. MEASURE OF WEIGHT. Hand = 4

DIVISION I.--AVOIRDUPOIS WEIGUT.
Inches used for height
es of lorses. 2711 Grains = 1 Dram

= 2734 gr. Fathom = 6 Feet used in measur

16 Drams = 1 Ounce ing depths.

= 437 used in Land

16 Ounces El Pound (lb.) =7000 Measure to faci

28 Pounds =1 Quarter (gr.) Link = 7 In. 92 ) litate computa

4 Quarters = 1 Hundredweight (cwt.)
hdths.
tion of the con-

20 Cwt. - 1 Ton Chain =100 Links

tent, 10 square
chains being

This weight is used in almost all com. lequal to an acre. | mercial transactions, and in the common 2. MEASURE OF SURFACE. dealings of life. 144 Sq. Inches = 1 Sq. Foot

The particular weights belonging to this 9 Sq. Feet 1 Sq. Yard

Division are as follow:-cwt. qr. Ib. 301 Sg. Yards = 1 Perch or Rod" 14 Pounds - 1 Stoner 0 0 14 40 Perches

Used 1 Rood

2 Stone = 1 Tod = 0 1 0 4 Roods =

in the 1 Acre 64 Tod = 1 Wey = 1 2 14

7 Wool 640 Acres 1 Sq. Mile

2 Weys = l Sack = 3 101, 12 Sacks = 1 Last = 39

6 ) Trade.

0 3. MEASURES OF SOLIDITY AND

0
CAPACITY.

DIVISION II.-TROY Weight.
DIVISION I.-SOLIDITY.

| 24 Grains = 1 Pennyweight = 24 gr. 1729 Cubic Inches = 1 Cubic Foot 20 Pennywts. = I Ounce

= 480 27 Cubic Feet = 1 Cubic Yard | 12 Ounces =1 Pound =5760

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