25

وو

0000

0 3 0

0

1

0

2

10

0

3

100 0 1

0

0 5 0

4000 and upwards.... Foreign Bills in sets or otherwise.

Drawn in but payable out of the United Kingdom; or, both drawn and payable out of, but indorsed or negotiated within, the Kingdom (for which latter adhesive stamps to be used). If drawn singly or otherwise) than in a set of three or

more....

If in a set of three or more, for every Bill of each setNot exceeding..

The

same

Duty as on an Inland Bill(above)

.£25

0 0 0.0 2 0

1

3

Exceeding £25 and not exdg. 50

Penalty for giving receipts without stamp, or refusing to give on tender a receipt on stamped paper, or to pay for the stamp, £10 if under £100; £20 if above £100.

Penalty for not effectually cancelling or obliterating adhesive stamps when used,£10. Penalty for committing frauds in the use of adhesive stamps, £20.

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.

When the purchase or consideration shall not exceed 257. For every 251., or fractional part, above the first 25., to 300%..... 0 50%, or fractional part, where above 300Z., to 6007...

1007., or fractional part, where above 6007... .. .. .. .. ..

05 0

0 10 0

3

0 0

6

0 0

PLATE.

00

100, for every £50

and fractional 1 10 0 3
part of £50.

Any lease in consideration both of pre-
mium and rent (such rent being 201. or
upwards in the case of a lease not ex-
ceeding 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.

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.

Probates of Wills, and Letters of
Administration.

Above the

WITH A WILL.

Made in Great Britain or Ireland, for overy ounce, and so on in proportion for any greater or less quantityGold.. Silver.

........

LIFE INSURANCES.

Policy of Insurance made upon any life, or upon any event or contingency depending upon any life

Where the sum insured shall not
exceed £500-6d. for every £50
Exceeding £500 and not £1,000--
1s. for every £100
Exceeding £1,000-10s. for every
£1,000

Policy of Insurance from loss or
damage by Fire

And for every £100 insured for a year, and for any fractional part of £100, annually, per

cent.

......

Or fractional

part thereof.

010

0 3

4:0252

£ S.

0 10

0 3

1

Exceeding 10s. and not exceeding

0 10

8

11

Exceeding 30s. and not exceeding

40s. per cent.

2 0

Exceeding 40s. and not exceeding

Duties.

5 0 Stamps are also now used instead of payments by fees in proceedings in Bankruptcy and Insolvency, in the High Court of Admiralty, and in all proceedings in Chan

cery.

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 de scendants, 3. per cent. To an uncle or aunt, or their descendants, 57. per cent.-To a great uncle or great aunt, or their descendants, 67. per cent.-To any other relation, or any stranger in blood, 10l. 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. 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 application must also be made within six months from the date, when the stamps are upon executed instruments; but in all other cases, within twelve months 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 2s. 6d., and made before a Master Extraordinary in Chancery.

ASSESSED TAXES. From April 5, 1854.
Duties on Male Servants.
For every Servant 18 years of
age or upwards

under 18 years of age

Waiters in taverns

£. s. d. 1 1 0 0 10 6

1 1

Under Gardeners and Gamekeepers, each... Servants let to hire 18 years of age 1

under

0

0 10 6 1 0 0 10 6

'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 retail sale of beer, wines, or spirits; or if occupied by a tenant or farmservant for husbandry purposes only, for every 20s. of annual value-the sum of.. occupied for any other purposes, If for every 20s. of annual value

6d.

9d.

less than 13 hands in height.. And where such Carriages shall be kept and used solely the above for the purpose of being let for hire without horses .. CARRIAGES USED BY COMMON CARRIERS, FOR THE CARRIAGE OF GOODS AND OCCASIONALLY OF PASSENGERS. Carriage with four wheels......

2

68 less than four wheels 1 6 8 ON HORSES.]

Race Horses, each
Horses for riding or drawing
Carriages charged with duty,
exceeding the height of 13
hands, each.....

Other Horses or Mules exceed-
ing the height of 13 hands,
each

Ponies or Mules not exceeding
the height of 13 hands, kept
for riding or drawing a tax-
able Carriage, each....
Ponies or Mules kept for other
purposes, each...

3 17 0

1

1 0

0 10 6

0 10 6

053

Farmer, Teacher, or Preacher, Roman Catholic Priest, Physician, Surgeon or Apothecary, Clergymen and Dissenting Ministers, for one riding-horse, "if only one be kept, and it be not used in drawing a taxable carriage" Horses used by market gardeners, solely in their business, are exempt from duty.

....

0 10 6

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. For one horse ridden by bailiffs, shepherds, or herdsmen .. .... ON DOGS. For every Dog of whatever description, each

0 10 6

0 12 0

Dogs wholly kept and used in the care of sheep or cattle are exempt, if not a Greyhound, Hound, Pointer, Terrier, Setting Dog, Spaniel, or Lurcher. Hounds where 66 or more are kept 39 12 0 Greyhounds where 15 or more

are kept....

9 0 0

Persons wearing Hair-powder, 17. 3s. 6d. Persons using Armorial Bearings, and keeping a coach, or other taxable carriage, 21. 12s. 9d. Persons not keeping such car. riage, 13s. 2d.

Horse-dealers-London...... 27 10 0 elsewhere.... 13 15 0 GAME DUTY (Great Britain). On a gamekeeper, acting under a depu tation duly registered