East India Company Stock.. Of any debenture stock or funded debt of any company or corporation, and colonial generally: for every £100, or fractional part of £100, of nominal amount transferred

Proviso for composition in these cases, see 43 & 44 Vict. c. 20, 88. 53 to 57. Copy or Extract (attested or authenticated), the same duty as original, but not to exceed..

COPYHOLD AND CUSTOMARY ESTATE :If on sale, mortgage, or demise, the ad valorem duties under those heads. Not upon sale, mortgage, or demise, surrender, or grant made out of court, or the memorandum thereof, and copy of court-roll of any surrender or grant made in court

Corporate and Unincorporate Bodies. Upon the net annual value, income or profits accrued in respect of all real or personal property vested in such bodies per cent. (Subject to certain exemptions laid down in the Act 48 & 49 Vict. c. 51). Covenant, deed of, not chargeable with ad valorem duty

DEBENTURE or Certificate for drawback, or goods exported, &c., not exceeding 10.

01122250

о

O 10

O 7

I 10

O 2

those kept solely for the purpose of £. d. tending sheep or cattle on a farm, or by shepherds; or by blind persons, for their guidance, exempt. DUPLICATE OR COUNTERPART!

The same duty as original, but not to exceed 58.

ECCLESIASTICAL LICENCES:

To hold the office of lecturer, &c. .... For licensing a building for the performance of divine service, &c., and any chapel for solemnizing marriages therein

Licence not otherwise charged.
FACULTY OR DISPENSATION:

In England, in all cases, £30.
Scotland or Ireland, in some cases

£20, in others £25.

Ditto, Deputation of, Stamp Duty

O 10 0

O 10 O

2 0 O

Gamekeepers, Ireland, same as Game Licences.
Game Dealer's Licence, U. K., annually 200
Gun, Licence to use or carry, U. K.,
annually, to expire on 31st July

6 Hawkers' Licences, Gt. Brit. (see Ped-
lars), per year:

O 10

O 10

For each horse or other beast of burden 4 Half-year ending 30th Sept., or 31st March.

Hawkers' Licences, Ireland:

For each horse or other beast of burden, one year

2

4

Ditto, six months.

2 2

House Agents, letting furnished houses at a rent above £25 a year, annual licence, United Kingdom..

HOUSE DUTY.-On inhabited houses of
the annual value of £20, occupied as
a farm-house, public-house, coffee-
shop, shop, or warehouse, a duty of
6d. in the pound; all others
INSURANCE POLICIES-LIFE:

For any sum not exceeding £10
Exc. £io, and not exc. £25
Exc. £25 and not exc. £500, for every
£50 or fractional part of £50
Exc. £500, and not exc. £1,000, for
every £100 or fractional part of £100
Exc. £1,000, for every £1,000 or any
fractional part of £1,000..
-ACCIDENTAL DEATH, or Personal

1 Injury, or Loss or Damage upon Property.

о

6

SEA-For every 100, or fraction thereof, insured

For every policy for Time, for every

о O 6

L100, and any fractional part of £100 £ 8. d. thereby insured, for any time not exc. 6 months, 3d.; not exc. 12 mos. INVENTORY DUTY. See PROBATE DUTY. LAND TAX.-The quota payable by each Parish as fixed in the year 1798 (less the amount redeemed) is raised by an equal pound rate.

LEASES-Lease or Tack of any lands, tenements, &c., at a yearly rent:

Not

Not exceeding

Exed. Exed. 35 years.

10

Between

Exceed ing 100 years.

6

I 10 O

100

100, for £50, or

fret.part of £500 5 3 O O Agreement for lease not exceeding 35 years, same as actual lease. LEGACY AND SUCCESSION DUTIES: -Also see "Probate Duty."

If the deceased died on or after the 1st June,
1881, every pecuniary Legacy or Residue,
or share of Residue, although not of the
amount or value of £20, is chargeable with
Duty by the 44 Vict. cap. 12, Sec. 42.
(Except where the whole personal estate does
not exceed £300, and a stamp duty of 308.
has been paid on the affidavit. In such
cases no legacy duty whatever is payable:
44 Vict. c. 12, sec. 36. No succession duty
is payable where the principal value of the
whole succession does not amount to £100,
or where the value of the individual suc-
cession as calculated by the Act is less
than £20: 16 & 17 Vict. c. 51, sec. 19.)
Rates of duties payable on legacies, annuities,
residues, and successions:-

To Children of the Deceased, or their
Descendants, or to the Father or
Mother or other Lineal Ancestor of
the Deceased (see below)

£1 per cent.

369:

perty and real estate, are still liable to the duty at the rate of 1 per cent.) Penalties, Persons paying or receiving any Legacy, Residue, or Share of Residue liable to Duty, without taking or signing the proper Receipt for the same, are subject to a Penalty of £10 per cent. on the amount or value of such Legacy, Residue, or Share of Residue.

1

Persons not giving notice of a succession, or not delivering an account, are subject to a Penalty of Lio per cent. upon duty calculated at 1 per cent. for every month of delay. LETTER OF ALLOTMENT of any share.... o o LETTERS PATENT, GRANT OF, to any honour or dignity, viz.; Duke, £350; Marquis, £300; Earl, L250; Viscount, 200; Baron, £150; Precedence, 100; Baronet, 100; Congé d'élire to elect an Archbishop or Bishop, 30; any other honour or dignity, £30. Change of surname or arms, in accordance with will, £50; upon voluntary application, £10. MALE SERVANTS, ANNUAL LICENCE.

Great Britain. Every male servant MARRIAGE LICENCE, special, England and Ireland...

Not special (see pages 357 and 359).. MEDICINES (Patent) Great Britain only:Not exc. 18. ..o 11⁄2 Not exc. 208... 28. 6d. o 48...O

To Brothers and Sisters of the Deceased,
or their Descendants
To brothers and Sisters of the
Mother of the Deceased,
Descendants

£5 per cent. To Brothers and Sisters of the Grandfather orGrandmother of the Deceased, or their Descendants £6 per cent. To any Person in any other Degree of collateral Consanguinity, or to a Stranger in Blood to the Deceased...... 10 per cent. The Husband or Wife is not chargeable with Duty; and the Husband or Wife of a relation is chargeable with duty at the lower rate.

(In cases where the grant of probate or administration has been obtained on or after the 1st June, 1981, the duty at the rate of 1 per cent. is not payable upon legacies or residue or successions satisfied out of, or consisting of, estate and effects according to the value whereof stamp duty shall have been paid on the affidavit or inventory or account in conformity with the 44 Viet. c. 12. Legacies, residues, and successions satisfied out of, or consisting of, estate and effects on which stamp duty is not payable, as, for example, foreign pro

250

30)

Exceeding £300, for every £100 and fractional part of £100.....

Transfer, assignment, and reconveyance, &c., of, for every £100 or fractional part thereof. Occasional Licences, per day:

Publicans.... 2 6 Wine retailers. Beer retailers I O Tobacco dealrs. Passenger vessels, on board) Licence for which exciseable liquors a Year.. and tobacco are sold.... 1 day PASSPORT

5

I

0567

C

2

PATENT (LETTERS) for inventions:-
(a.) Up to sealing.
On application for provisional protection 1 о
On filing complete specification
Or on filing complete specification with
first application
(b.) Further before end of four years from
date of patent.

On certificate of renewal.
(c.) Further before end of seven years, or
in the case of patents granted after the
1st January, 1884, before the end of
eight years from date of patent.
On certificate of renewal.

50

100

O

1

SPOILED STAMPS.

371

THE hours of attendance for the allowance of spoiled stamps at Somerset House are from 11 to 3 on Monday, Tuesday, Wednesday, Thursday, and Friday, and from 10 to 1 on Saturday. The hours of attendance at Nos. 1 & 2, Great Winchester Street Buildings, London Wall, for the allowance of sea policy and general spoiled stamps are from 11 to 3 on Monday, Wednesday, and Friday.

DEEDS STAMPED AFTER EXECUTION. REGULATIONS under which the Commissioners of Inland Revenue as a general rule allow deeds and other instruments to be stamped after execution.

WITHOUT PENALTY, IN PAYMENT OF THE DUTY

Bills of lading.

Marine policies executed in the United Kingdom.

Proxies. Voting papers.

TABLE OF PENALTIES USUALLY ENFORCEDAgreements under hand only. At- £ 8. d. tested copies or extracts: after the expiration of 14 days from their first execution

Charter-parties, within 7 days from their first execution

Charter-parties, after the expiration of 7 days, but within one month Receipts, within 14 days after they have been given

Receipts, after 14 days, but within one month (beyond this period receipts cannot be stamped under any conditions)

ΙΟ O O

O 4 6

ΤΟ о O

5

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Other instruments not enumerated, excepting those which cannot be legally stamped after execution .. All applications for the remission, mitigation, or return of penalties, must be made by me. morial, addressed to the Commissioners of Inland Revenue, Somerset House, and supported by statutory declaration, such declaration being exempt from stamp duty.

South Eastern (S.E.) South Western (S.W.) Western (W.)

LONDON POSTAL ARRANGEMENTS. DISTRICTS.-For the purpose of facilitating the collection and delivery of letters, the Metropolis is divided into eight districts, marked:East Central (E.C.) Eastern (E.) Northern (N.) North Western (N.W.) | West Central (W.C.) Of these the E.C., comprising the whole of the City, the W.C., the district between Temple Bar and Charing Cross, and the S.W., containing nearly all the Government Offices, are the most important. In the E.C., or City district, there are twelve deliveries daily. By appending the initials the sorting of letters is facilitated, and frequently two or more hours saved in the delivery. In the other districts there are from six to eleven collections and deliveries. At all district offices there is a special box in which London letters should be posted. Letters properly directed, and properly posted, should therefore be delivered within from two to four hours, and those posted at night delivered early next morning.

FOR THE COUNTRY AND ABROAD.-Letters and cards to go the same evening should be posted at Chief District offices, Branch offices, Receiving houses, and Pillar boxes, before 6. suburban places the collections are made from half an hour to an hour earlier.

In

Letters for the early provincial day mails are collected at the General Post Office at 4.15, 5.45, 6.15, 7.0, and 7.45; for Scotland and Ireland at 6.15; and for the Continent at 7.15.

trict offices the hour for posting with this late fee is extended when the letters are to go from the railways in their immediate neighbourhoods, . Letters having an extra d. stamp may also be posted at the sorting carriage or platform barrier at the various railway termini up to the time of departure of the train bearing the mails, varying from 8.30 to 9.45.

LATE POSTING.-Letters for the country postel in London or the London districts too late for the ordinary evening mails, but in time for the last evening collections, are delivered next morning if for places within the range of the midnight despatches. These places, which number over 250, mostly within 150 miles of London, receive on Sundays the letters posted in London as late as 9 o'clock the previous night.

LATE FOREIGN LETTERS, with an extra :d. stamp may be posted till 7 o'clock at Lombard Street, Gracechurch Street, Mark Lane, Eastcheap, Leadenhall Street, Throgmorton Street, Fleet Street, Ludgate Circus, and St. Martin's le-Grand; with an extra 24. at the latter office till 7.15, or till 7.30 with an extra 3d. At the railway termini the late-letter fee is 4d. for the Continent, and 2d. for the United States, Canada, and the Cape.

RETURNED AND MISSING LETTERS.-Returned inland letters are disposed of on the day they reach the office. Every letter containing the address of the writer is returned to such writer; but, when there is no address, and the letter does not contain anything of value, it is destroyed, record being kept of only such as contain something of value. Undelivered foreign letters are returned, unopened, at stated periods

to the countries whence received. The Returned ¦ Letter office is in Telegraph Street, Moorgate Street, and inquiries for missing letters should be made at the Secretary's office, in the new building, St. Martin's-le-Grand.

COMPLAINTS of irregularities and non-delivery should be addressed to the Secretary, Genera Post Office, E.C.

POSTAGE STAMPS (used also for receipts, telegrams, and certain Inland Revenue duties) are sold of the respective values of 1⁄21⁄2d., id., 11⁄2d., 2d., 22d., 3d., 4d., 5d., 6d., 9d., 18., 2s. 6d., 5*., 108., and 208. These may be purchased at any office during the hours that attendance is given for telegraph business.

EMBOSSED PENNY ENVELOPES may be obtained of the following sizes:--A, 4 × 31, in packets of 24 for 28. 4d.; B, 5% x 31; C, 5% × 3; and D, 44 x 2, in packets of 24 for 28. 2d.; cheaper quality (Commercial), 538 × 31%, being sold in packets of 20 for 18. 9d.; but all may be had in smaller numbers or singly.

Embossed stamps cut from an envelope are not available for postage.

REGISTRATION.-The fee for registering a letter, newspaper, or book packet is 2d. in addition to the postage. These must be handed to an agent of the Post Office, and a receipt taken. The payment of the registration fee effects an insurance on the packet against loss or damage up to £2; a further id. up to £5, or 2d. extra up to £10.

1