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ation, which it is in general so difficult to Foreign Bill of Exchange, if drawn sinevade, and is attended with such a com- gly, the same duty as the inland bill. paratively small expense in collecting, Drawn in sets: for every bill of each set that there can be little doubt that it will not be extended as far as possible.

2. 8. d. The total produce of stamp duties of Exceeding 1001.

0 1 0 Great Britain the year ending in January, Above 1002 to 2001.

0 2 0 1806, vas 4,194,2851. 128. 103d. This Above 2001. to 5001.

0 3 0 sum was subject to some deductions, but Above 5001 to 1,0001.

0 0 when these were made, the produce was Above 1,000l. to 3,0001. 0 5 0 little less than four millions sterling. The Above 3,0002.

0 10 0 expense of collection amounts to 31 per cent. on the gross revenue. The follow- Promissory Note to bearer on demand, ing are some of the principal stamp.duties (intended to be re-issued :) in which the public are most interested, payable after the 10th of October, 1808.

1. 8. d. Not exceeding 1l. 18.

0 4 RECEIPTS, BILLS OF EXCHANGE, &c.

Above 11. 18. to 21 2s.

0 0 8 Above 21 28. to 51. 58.

0 1 0 1. 8. d. Above 52 53. to 202.

0 1 6 Receipt for the payment of mo

Above 201. 10 301.

0 3 0 ney amounting to 2. and under

Above 301 to 501.

0 4 6 101. 0 0 2 Above 501. to 1001.

0 7 6 To 101. and under 201.

0 0 4 To 201. and under 501.

0 0 8 Promissory Note in any other manner 'To 501. and under 1001. 0 1 0 than to bearer on demand, (not re-issuTo 10ul and under 2001. 0 2 0 able :) To 2001. and under 5001. 0 3 0

1. S. d. To 5001 or upwards

0 5 0 Amounting from 40s. to 51. 58. 0 1 0 In full of all demands. 0 5 0 Above 51 58. to 3Ul.

0 1 6 Above 301. to 50%.

0 2 0 N. B. Any general acknowledgment Above 501. to 1001.

0 3 0 of the settlement of any account or debt, where the amount is not specified, is lia- Promissory Note, either to bearer on ble to the duty of 5s.

demand, or in any other manner, (not

re-issuable:) Inland Bill of Exchange, draft, or order

1. 8. d. for payment to bearer, or order, on de- Above 1001. to 2001.

0 4 0 mand, or otherwise :

Above 2001. to 5001.

0 5 0 1. 8. d. Above 5001 to 1,0001.

0 7 6 Amounting to 40s. and not ex

Above 1,0001. to 3,0001. 0 10 0 ceeding 51. 58. 0 1 0 Above 3,0001.

1 0 0 Above 51. 58. to 301.

0 1 6 Above 31. to 501.

0 2 0 PROBATES OF WILLS, OR LETTERS OF ADMIAbove 501. to 100L.

0 3 0 Above 1001. to 2001. 0 4 0

1. s. Above 2001. to 5002

0 5 0 Above the value of 201. and un. Above 5J07. to 1,0001.

0 7 6
der 1001.

0 10 Above 1,000l. to 3,000%. 0 10 0 Of 1001. and under 2002.

2 0 Above 3,0001.

1 0 0
200
300

5 0
300
450

8 0 N. B. Every species of order or receipt, | 450

600

11 0 which, being given as a consideration for

600

800

15 0 money, enables the payee to receive the 800

1,000

22 0 sum expressed therein from a third per- 1,000

1,500

30 0 son, is considered as a bill of exchange; 1,500

2,000

40 0 excepting drafts to bearer on demand, drawn 2,000 . 3,500

50 0 on any banker residing within 10 miles of 3,500

5,000

600 the place where the same is drawn, pro- 5,000

7,500

75 vided the place be specified thereon. 7,500

10,000

90 0 Bank bills and bank post bills, and bills 10,000

12,500 . 110 0 drawn for wages, &c. of navy and army,

15,00 . 135 0 are exempted from the duty.

12,500

15,000 17,500 . 1600

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NISTRATION.

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1. the two-penny post,) and in Edinburgh, 17,5001. and under 20,0001.. 185 0 21. 20.000

25,000 . 210 0 In any other city, borough, or town 25,000

30,000 . 2600 corporate, or in Manchester, Birmingham, 30,000 35,000 • 310 0

or Sheffield, 10s. In any other place, 58. 35,000

40,000 360 0 For exercising the trade of a pawn40,000

45,000 410 0 broker: 45,000

50,000 460 0 In London or Westminster, or two50,000

60,000 550 0 penny post district, 101. In any other 60,000

70,000

650 0 place, 51. 70,000 80,000, 750 0

By postmasters, or persons letting to 80,000

90,000 , 8500 hire horses, for travelling post, by the 90,000

100,000 . 9500 mile, or from stage to stage, or for a day, 100,000

125,000 . 1,200 0 or for any less period than 28 days, for 125,000

150,000 . 1,400 0 drawing carriages used in travelling post, 150,000

175,000 . 1,6000 58. 175,000

200,000
. 2,000 0

By persons keeping public stage200,000

250,000 . 2,500 0 coaches or carriages, for each carriage so 250,000

300,000 , 3,000 ☺ kept : 300,000 350,000 3,500 0 if carrying 4 inside passengers,

58. 350,000

400,000 4,000 0 More than 4 and not more than 6, 68. 400,000

500,000 . 5,000 0 More than 6 and not more than 8, 78. 500 000 or upwards . 6,000 0 More than 8 and not more than 10, 88.

More than 10,

98. Probates, &c. of seamen, marines, or Children in lap are excepted from the soldiers, exempted.

several numbers.

.

LEGACIES.

PROCEEDINGS IN THE COURTS.

MISCELLANEOUS.

All legacies, pecuniary or specific, out

Duties on Law Proceedings, in the of personal estates, or charged on real courts, to be paid in respect of every skin, estate, and all residues of personal estate, ed according to the number of words, or

sheet, &c. except where they are imposwhether devised by will, or accruing by otherwise expressly charged. succession, and all shares and residues arising from the sale of real estate under a will, if the value amounts to or exceeds 201. a duty per cent. as follows:

As fellow of the College of Physicians, To children of the deceased, or their in England or Scotland, 201. descendants, 11.

By license from the College of PhysiTo a brother or sister of the deceased, cians to practise within seven miles of the or their descendants, 21. 108.

metropolis, 101. To a brother or sister of the deceased's Matriculation in any university in Great father or mother, or their descendants, 41. Britain, 10s.

To a brother or sister of the deceased's To the degree of bachelor of arts in or. grandfather or grandmother, or their de. dinary course, 31. scendants, 51.

By special grace, royal mandate, or noTo any collateral relation, or to a stran- bility, or otherwise out of ordinary course, ger in blood, 101.

51. The husband or wife of the deceased is Any other degree in the ordinary exempt from the above duties.

course of the university, 61. Out of the

ordinary course, 106 ANNUAL LICENSES.

To the degree of M. D. in either of the

universities of Scotland, 101. License to appraiser (not a licensed Advertisements in the London Gazette, auctioneer) annual, 6s.

or any public newspaper, 38. To any banker, &c. who shall issue any Agreement, or Memm of Agreement, promissory note payable on demand, and made in England under hand only, or in be re-issuable, 201.

Scotland without any clause of registra. Forselling medicines, &c. liable to duty tion, and not otherwise charged nor ex under said act, 44 George III. c. 98, (usu- pressly exempted in the schedule, the ally called quack medicines :)

matter thereof being of the value of 201. in London or Westminster, (or within or upwards, and containing not more than

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1,080 words, including any schedule, &c. other officer, who shall act in any of the 168 Containing more than 1,080 words, above capacities for any other emolument 11 108. And further, for every 1,080 words than the regular emolument of the office; beyond the first 1,080, 11.

when residing within the limits of the Almanack or Calendar for the year, or two-penny post in England, or within the less, ls. If for more years, then for each city or shire of Edinburgh, and if he shall year for which it will serve, 18. Perpe. have been admitted 3 years or upwards, tual Almanack, 108.

101. Or if not so long admitted, 51. When Calendars or perpetual almanacks, in residing elsewhere, and admitted for bibles or prayer books, excepted. three years, or upwards, 61. Or if not so

Appraisement of estate, real or personal, long admitted, 3i. in any case whatsoever, except appraise- Conveyance (whether grant, assignment, ment by order of an admiralty court, transfer, renunciation, or of any other deamount not exceeding 501, 28 6d-Ex- scription whatever) on the sale of any ceeding 501 to 1001., 58.---Exceeding 1001. lands, rents, or other property, real or to 2007., 10s.--Exceeding 2001. to 5001., personal, heritable or moveable, or of any 158.--- Exceeding 5001., 17.

right, title, interest, &c. in the same ; for Articles of Apprenticeship and Clerkship. the principal or only deed whereby such Any profession or trade, &c. except at property shall be granted or conveyed to torneys and others specifically charged, or vested in the purchaser, &c. where the premium does not amount to Where the purchase-money (which

l. 8. d. shall be truly expressed therein) shall 301.

0 15 0 not amount to 501., 158. 301. and under 501. 1 10 0

1. s. 50L 1001. 2 10 0 To 501. and not to

1501. 1 0 1001. 2001. 5 0 0

1501.

3001. 1 10 2001. 3001. 10 0 0

3001.

5001. 2 10 3001. 4001. 15 0 0

5001.

7501. 5 0 4001. 5001. . 20 0 0

7501.

1,0001 7 10 5001. 6002. . 25 0 0

1,0001.

2,0001. 100 6001. 8001. 30 0 0

2,0001.

3,0001. 200 8001. 1,0002. 40 00 3,0001.

4,0001. 30 0 1,0001. and upwards

50 0 0
4,0001

5,0001. 40 0 5,0001.

7,5001. 500 Bond in England, and personal bond in 7,5001.

10,0001. 75 0 Scotland, as security for a definite sum: 10,0001.

15,000. 1000 1. 8. 15,0001.

20,0001. 150 0 Not exceeding 1001. 1 0 20,0001.

30,0001. 2000 Exceeding 1001 to 3001. 1 10 30,0001.

40,0001. 300 0 3001. 5001. 2 0 40,0001.

50,0001. 4000 5001. 1,000l 30 50,0001. or upwards 500 0 1,0001 2,0001. 40 2,0001. 3,0001. 5 0 Grant of the dignity of a Duke, 2001. ; 3,0002. 4,0001. 6 0 Marquis, 2001.; Earl, 2001. ; Viscount, 4,0001. 5,0002 70 1501. ; Baron, 1001. ; and Baronet, 501. 5,0001. 10,0001. 90 Of a congé d'elire, 201.

Of the royal as10,0001. 15,0001. 12 0 sent to the election of Archbishop or Bi. 15,0001. 20,0001. 15 0 shop, 201. 20,0001.

20 0 Grant under the great or privy seal

from the civil list, &c. (not part of annual Where the total amount of the money supplies, or voted by Parliament): secured, or to be ultimately recoverable,

1. 8. shall be uncertain, being for money to be

Under 1001.

1 10 hereafter advanced, or to become due on

1001. and not 2501. 4 0 account current, 501.

2501.

5002. . 10 0 Certificate to be taken out yearly by at

5001.

7501. · 20 0 tornies, solicitors, or proctors, in Eng

7501.

1,000l. . 300 land; and by writers to the signet, soli.

1,0001. or upwards, for citors, agents, attornies, or procurators, in

every 1001, thereof

5 0 any of the courts in Scotland; notaries Of any annuity or pension, public in England and Scotland; and also Under 1001. per annum

1 10 by every sworn clerk, clerk in court, and

1001. and not 2001. 4 0

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1. lesser page) 12 sheets quarto, or 20 Under 2001

4001. . 10 0 sheets folio. For every sheet contained 4001.

6001.. 200 in one copy, 28. 6001.

8001. . 30 0 Acts of parliament, proclamations, or8001.

1,0001. 40 ders of council, form of prayer, and acts . 1,0001. or upwards . 50 0 of state, ordered to be printed by the But in cases of renewal only, 11. 10s. King ; printed votes of parliament, school

books, and books of devotion, are exGrant, of any office or employment, by empted. letters patent, deed, or other writing, the Pussport, 58. salary, fees, &c. not amounting to

Plate of Gold, wrought in Great Bri.

1. tain. per oz. and in proportion, 168. Gold 501. per annum

1 10 watch cases excepted. 501. and not 1001. 3 0 Plate of Silver, wrought in Great Bri1001.

2001.

5 0 tan, per oz. and so in proportion, 1s 3d. 2001.

3001. 100 Except watch cases, chains, and several 3001.

5001, 20 0 small articles.
5001.
7501. 30 0

Playing Cards, per pack, 28. 6d.
7501.

1,0001. 40 0 Policy of Assurance, on any life or lives, 1,0001.

1,5001.

50 0 or on any event depending on life or 1,5001.

2,0001. 75 0 lives, siim insured not amounting to 5 vk 2,0001. 3,0001. . 100 0

158 Amounting to 5001. or upwards, 3,000l. per an. or upwards . 150 0 11. 10s.

Specification of a patent, 51. And furMortgage, conditional surrender by way ther, for 1,08 words above the first 1080, of mortgage, &c. wadset, conveyance in 11. trust, deteasance, or other deed, intend. Stage Coaches and Carriages carrying ed as a security by way of mortgage, passengers for hire, for every mile such where the same shall be made as a se. carriage shall travel : curity for the payment of any definite If carrying not more than 4 inside passum of money, advanced or lent at the sengers, 2d. time, or previously due and owing, or If 4, and not exceeding 6, 2}d. foreborne to be paid, being payable.

If 6,

8, 3 d. I.

10, 4d. Not exceeding 501. 0 15 More than 10,

5d. Exceeding 501, to 1001. 1 0 Transfer of Bank or South Sea stock,

1001.. 1501. 1 10 78. 9d
1507. 3001. 2 0 Of East India stock, 11. 108
3001.. 5001. 3 0 Of stock of any other corporation, not

5001. . 1,0001. 4 0 otherwise charged under the head of
1,0001. 2,0001. 5 0 mortgage or conveyance, 1l. 108.
2,0001.. 3,0001. 6 0

STRAW hat manufacture, is of very 3,0001.. 4,0001.. 7 0 modern invention : it has, however, of 4,0001. 5,0001.. 8 0

late years afforded the means of support 5,0001. . 10,0001. 10 0 to a large class of our industrious poor, 10,0001. . 15,00ul. 12 0 and of not a few in the middle ranks of 15,0001. . 20,000/ 15 0 life The manufacture requires but little 20,0001.

20 O capital, and the art is quickly required.

Thirty or forty shillings are said to be This ad valorem duty is chargeable only sufficient for the purchase of the maen one part of the morigage deed, the chines and materials for employing one other being liable as a common deed. It hundred persons some length of time. is not chargeable on mortgages made The straw used is readily obtained, and, merely for further assurance, in cases when properly sorted. it is cut at the where the ad valorem duty has been paid joints, and the outer covering being reon other deeds.

moved, it is then ranged according to the Newspapers, (for every half sheet dou- different sizes, and made up into bundles ble demy, or sheet of single demy) 3 d. of eight orien inches in length, and about

Pamphlets, of half a sheet or less, ģd. a foot in circumference. The bundles are not exceeding a sheet, ld.

then dipped in water, and shaken a little, Pamphlets exceeding 1 sheet, and not so as not to retain much moisture ; and exceeding 6 sheets, in octavo, (or on a then they are to be placed on their edges

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in a box, which is sufficiently close to pre. the North of Europe, into mackerel-sturvent the evaporation of the smoke. In the geon, herring-sturgeon, &c. See Shaw's middle of the box is an earthen vessel,

“ Zoology containing sulphur, which is set on fire, SUBSTANCES, simple. To this article and the box covered over for several references have been made, and it having hours. The straws are next to be split, been omitted in the alphabetical order, which operation is performed by a small we must not pass it by here. In other machine, made chiefly of wood. When cases we are grieved that haste or neglisplit, the straws are denominated splints, gence should have required these addi. and of these each braider has a certain tions and corrections; in this we have reaquantity, which they hold under the arm, son for different emotions, having, by the and draw them out as wanted. The rules omission, an opportunity of stating some laid down are these : platters should be facts, and some results, which have not taught to use their second fingers and been made public more than two or three thumbs instead of the fore fingers, which days. are often required to assist in turning the In the language of modern chemistry, splints, and very much facilitate the plat- the term simple substances has a different ting; and they should take care not to signification from that attached to it in anwet the splints too much. Each platter cient philosophy. By elements, or sim. should have a small linen bag, and a piece ple substances, was formerly understood of pasteboard to roll the plat round. primary principles, which were essentialWhen five yards are worked up, it is ly simple and indistructible, which, by wound about a piece of board, fastened at modification of form, or by mutual comthe top with yarn, and kept there several bination, formed the different substances days, to form it in a proper shape. Four which compose the material world. Moof these parcels, or a score, is the mea. dern philosophy pursues a different mode surement by which the plat is sold. When of investigation : it analyses substances, the straw it platted, it comes into the hand and endeavours to decompose them, or of the person who sews it together into separate them into their constituent parts, the form of hats, bonnets, &c. of various and when it arrives at any which it canshapes and sizes.

These are then put on not decompose, and beyond which anawooden blocks, for the purpose of hot lysis cannot be carried, and whose propressing ; and, to render them of a more perties can only be changed by causing delicate white, they are again exposed to them to combine with others, then such the fumes of sulphur.

substances are denominated simple. This STURGEON, a species of the Acipen- term does not imply their absolute simser genus is referred to, and being omit- plicity, because new experiments, or new ted in its place, we may briefly observe, agents, may be able to reduce certain that it is a very large fish, of eighteen or bodies that at present have not been detwenty feet long, an inhabitant of the composed into others that are more simnorthern seas, migrating during the early ple. Till very lately the fixed alkalies, summer months into the larger rivers and the boracic, fuoric, and muriatic acids lakes, and returning to the sea again in were reckoned among the simple subautumn after having deposited its spawn. stances: to these may be added the metals, It is a fish of slow motion, and is easily ta- the several earths, sulphur, phosphorus, ken: it is admired for the delicacy and and the diamond. firmness of the flesh From the roe is By the Voltaic battery, in the hands of prepared the substance called caviar. In Mr. Davy, Professor of Chemistry at the this country the sturgeon annually ascends Royal Institution, many of these subrivers, but in no great quantities, and is stances, which were deemed simple a occasionally taken in salmon nets. In its few months since, have been decomposed. manner of breeding the sturgeon forms For his experiments on the alkalies, we an exception among cartilaginous fishes, refer to the articles ALKALI and Potasit being oviparous The sturgeon was a SIUM: and on Saturday last, Dec. 17th, fish in high repute among the ancients, he announced in his public lecture, that and was brought to table with much he had decomposed sulphur and phosphopomp, and ornamented with flowers, the rus, the component parts of which are slaves who carried it being likewise oxygen and hydrogen, and a metallic adorned with garlands, and accompanied base ; that charcoal he had found to conwith music. The flavour of the sturgeon sist of hydrogen and the carbonaceous is said to vary with the food on which it is principle, and that diamond was a comchiefy fed; hence it is distinguished in pound of the carbonaceous principle and

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