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Companies in which there is no Proprietary, and where the Contributors are consequently mutual Assurers.

British Empire Mutual-37, New Bridgestreet, Blackfriars

British Mutual-17, New Bridge-st. Blkfrs.
Christian Mutual Provident-29, Bridge-
street, Blackfriars

Clergy Mutual-41, Parliament-street
Economic-6, New Bridge-st., Blackfriars
Equitable-26 & 27, Bridge-st., Blackfriars
General Annuity Endowment-40, King
William-street

General Benefit-4, Farringdon-street
Great Britain Mutual and India and Lon-
don-17, Cornhill, and 14, Waterloo-pl.*
London Life Association-81, King Wil-
liam-street*

London Indisputable-31, Lombard-street
Merchant Tradesmen's and General Mu
tual-5, Chatham-place

Metropolitan-3, Princes-street, Bank*
Mutual-37, Old Jewry

National Provident-48, Gracechurch-st.
Provident Clerks 42, Moorgate-street
Prudential Mutual-4, Chatham-place
Reliance-71, King William-street, City
Scottish Equitable-61 A, Moorgate-st.*
Scottish Provident Instit.-12, Moorgate-st.
Temperance Provident-39, Moorgate-st.
United-36, Old Jewry

Widows' National and General-3, Ade-
laide-place, London Bridge

* In these the mutual assurers also assure other parties who do not participate in the profits.

EXHIBITIONS, AND OTHER PUBLIC

The British Museum-Monday, Wednesday, and Friday, and the whole of Easter and Whitsun weeks except Saturday, from 10 till 4; from May to September, 10 to 7; closed the first week in January, May, and September, and on Christmas Day, Good Friday, and Ash Wednesday. Children under 8 not admitted.

National Gallery-Monday, Tuesday, Wednesday, and Thursday, and the whole of Easter and Whitsun weeks except Saturday, from 10 till 5; closed for six weeks from the end of the second week in Sept., and on Christmas Day and Good Friday.

St. Paul's Each week-day from 9 to 11, and from 3 to 4; and on Sunday during the time of divine service. At other times 2d. East India House Museum --- Saturday, from 11 to 3; all the year except in Sept.

Soane Museum, 13, Lincoln's Inn Fields -Thursday and Friday during April, May, and June, from 10 to 4. Tickets must be applied for previously, and will be sent by post. Society of Arts, 19, John-street, Adelphi Any day except Wednesday, with orders from members.

Hampton Court Palace-Every day, except Friday, from 10 till 4.

PLACES OPEN GRATUITOUSLY. Kew Botanical Gardens-Every day except Sunday, from 1 to 6.

Woolwich Model & Rocket Rooms-Daily. Dulwich Gallery-Each week-day, except Friday, from 10 to 5 in summer, and from 11 to 3 in winter. Tickets to be had gratis of most of the respectable printsellers in London.

Windsor Castle-State Apartments atMonday, Tuesday, Thursday, and Friday, April to October, 11 to 4; Nov. to March, 11 to 3. Tickets to be had of Messrs. Moon, Threadneedle-st., Ackermann, Strand, and Colnaghi and Co., Cockspur-street.

London Missionary Museum, Blomfieldstreet, Finsbury-Tuesday, Thursday, and Saturday, with orders from a director.

United Service Museum, Middle Scotland Yard Daily, with orders from members. Entomological Society's Museum, 17, Old Bond-street-Every Tuesday, from 3 to 8.

College of Surgeons' Museum-Monday, Wednesday, and Friday, with orders from members.

Museum of Economic Geology, Craig's Court, Charing Cross-Daily, from 10 to 4 during Nov., Dec., Jan., and Feb.; the rest of the year from 10 to 5.

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*Ten per cent, additional on cach of the rates marked thus *,

3 13 6*

5 0 0 0 10 0 310 0

050

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515 0 60

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Sweets Retailers (United King

dom)

Tobacco and Snuff, Manufacturers of Tobacco and Snuff, not exceeding 20,000lbs.

excdg. 20,000, not ex. 40,000 10 10

60,000 15 15 0

9 18 5

06

30

40 12

26

40

50 13 4

7

50 or upwards

14

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exceeding 40,000

Brewers for sale by retail, not to be consumed on the premises Sellers of Beer only, not being brewers

Beer Retailers (publicans) whose premises are rated under £20 per annum

at £20 or upwards Retailers of Beer, Cider, and Perry, under 4 and 5 Wm. IV. c. 85, to be drunk on the premises (England only)

not to be drunk on the

premises Retailers of Cider and Perry only Dealers in Coffee, Tea, Cocoa Nuts, Chocolate, or Pepper.. Maltsters, making not exceeding

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exceeding 100,000 31 10

"Beginners (and a surcharge on
the quantity made)

Dealers in Tobacco and Snuff..
Vinegar Makers...

Wine, Dealers in Foreign Wine,
not having licenses for retail-
ing Spirits and Beer

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having a license for retailing Beer, but not for retailing Spirits

having licenses to retail Beer and Spirits...

Stage Carriage, license to run (Great Britain)

Supplementary license Hackney Carriage, license

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Bills, Promissory Notes, &c.

Not exceeding Exceeding 2 months after 2 months after date, or 60 days date, or 60 day after sight. after sight.

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100

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to keep (England)

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and not exceeding

0 10 6

2000

Chemist or any other trade requir

3000

ing the use of a still (England) 0 10 0 (Scotland and Ireland).. 0 10

Penalty for post-dating bills, 100Z.

6

Bills of Lading

Passage Vessels, on board which

liquors or tobacco are sold
(Great Britain)

Postmasters (Ireland)

(England)

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9,000 10,000 180

270

1000

2000 6 0

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2000

3000 7 0

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4000 8 0

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4000

5000

10,000

15,000

20,000

Progressive duty, 25s.

5000 9 0 0 10,000 12 0 0 15,000 15 0 0 20,000 20 0 0 25 0 0

Mortgages same duty as Bonds.

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Continuing to increase up to £1,000,000.
Agreements-For an amount of 201. or up-
wards, and not exceeding 1080 words,
2s. 6d.; if more than 1080 words, 17. 15s.;
and for every 1080 words beyond the first
1080, 17. 5s. 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 de-
scendant or ancestor of the deceased, 17. per
cent. To a brother or sister, or their de-
8,000
scendants, 3. per cent.-To an uncle or
8,000 9,000
aunt, or their descendants, 57. per cent.-To
9,000 10,000 95 a great uncle or great aunt, or their de
10,000 12,500 110 scendants, 67. per cent.-To any other rela-
12,500 15,000 130 tion, or any stranger in blood, 102. per cent.
15,000 20,000 170 Legacy to husband or wife, exempt.

20 50 50 150 1 10 150 300 2 0 300 500 3 0 500 750 6 0 750 1000 9 0 1000 2000 12 0 20,000 30,000 240 2000 3000 25 0 30,000 40,000 350 3000 4000 35 0 40,000 50,000 450 4000 5000 45 0 50,000 60,000 550 5000 6000 55 0 60,000 80,000 650 6000 7000 65 0 80,000 100,000 800 100,000Z. or upwards, 1,000.

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If the Deceased died prior to the 5th April, 1805, the duty only attaches on Personal 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 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.

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ployer shall otherwise be chargeable to the above duties on servants, or for any carriage, 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. The taxes on travellers, clerks, shopmen, &c., are repealed.

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 17. for each servant chargeable on bachelors.

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12 69

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38

12 3 6

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39

13 12 0

private use.

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£6 0 0 each.

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

For every additional body, 31. 3s. Carriages let for hire by coachmakers,

without horses

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

Post chaises

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Carriages drawn byone Horse,

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

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diameter than 30 inches, drawn by Ponies or Mules exceeding 12 hands and not 13 in height

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350

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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 Carriages drawn by two or more Horses or Mules For every additional Body

300

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used on the same Carriage 1 11 6 29

Exemption. Such carriages of any construction, drawn by one horse, if the price

or value has never exceeded 214, 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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Horses for riding, and not exceeding the height of 13 hands, each 1 Other Horses, used in trade, and Mules, each.......

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Clergymen and Dissenting Ministers, whose incomes are under 1207.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 every other person using 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 21; but certificated persons may sell game to licensed dealers, if paying a duty of 31. 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 1d.

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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