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 *N.B. Notes to bearer on demand can only be issued by licensed bankers. 3 0 0 6 0 0 PLATE. 00 100, for every £50 and fractional 1 10 0 3 Any lease in consideration both of pre- 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 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 Policy of Insurance from loss or 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. 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 Other Horses or Mules exceed- Ponies or Mules not exceeding 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 If assessed as a servant.............. On every other person using 1 6 6 4 0 10 the taking or killing of game 4 0 10 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 21.; but certificated persons may sell game to li censed dealers, if paying a duty of 31. 13s. 6d. and 10 per cent. additional. STAGE COACH DUTIES. ld. per mile is payable besides the licence Duties on Passengers conveyed for hire by 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. TABLE TO CALCULATE WAGES AND OTHER PAYMENTS. If the Wages be Guineas instead of Pounds, for each Guinea add one Penny Circle of the 2218 8 Bush. 104 cub. feet nearly. 1 Quarter 5 Qrs. = 1 Load = 513 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. Flour is sold nominally by measure, but actually by weight, reckoned at 7 lbs. avoirdupois to a gallon, 4. MEASURE OF WEIGHT. DIVISION LAVOIRDUPOIS WEIGHT. 27 Grains 1 Dram 16 Drams = 1 Ounce = 273 gr. = 4371 16 Ounces 1 Pound (lb.) =7000 28 Pounds = 1 Quarter (qr.) 4 Quarters 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 40 Perches = 1 Rood 2 Stone = 1 Tod = 0 DIVISION II.-TROY WEIGHT. 24 Grains 1 Pennyweight = 24 gr. = 480 =5760 |