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housemen, except under special circumstances, contracted upon those terms. They stated that no claim of the kind had ever been made within their knowledge. Hare, the defendant's managing clerk, was also called, and he swore that he distinctly told the plaintiff that the hops could be warehoused only on the customary terms, and that the plaintiff himself must insure the goods, or run the risk.

Lord CamPBELL, in summing up the case to the jury, said a prima facie case had been proved by the plaintiff, both as to the making of an express contract and as to the custom to insure. But it would be for them to say, upon the evidence, whether that case had not been satisfactorily answered by the defendant and the witnesses who had been called,

The Jury gave a verdict for the defendant.

ARTICLES CHARGED WITH DUTIES OF EXCISE, &c. An Account of the Quantities of the several Articles charged with Duties of

Excise, the Quantities Exported on Drawback, and the Quantities Retained for Home Consumption, in the Quarter ended April 5, 1853 and 1854.

Quantities Charged Quantities Esported Quantities retained

for with Duty.

Home Conto Foreign Parts.

sumption.

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256,526 75,109 16,433,067 15,511,819 22,167 67,590 16,433,067 15,510,799 32,135,771 34,341,783 1,725,766 2,728,676 30,410,005 31,613,107 2,690,881 2,677,203 93,454 120,586 2,614,797 2,573,560

76,649 78,230 1,451,372 1,314,656 160 3,793 1,451,372 1,314,656 9,400,360 9,765,894 221,252 644,607 9,179,108 9,121,287 1,356,836 1,890,966 90,407 45,726 1,351,201 1,883,477

10,553 9,968

...

ENGLAND
Hops, Ib.
Malt, bshls.
Paper, lb....
Spirits, gals.
Beer exported, brls.

SCOTLAND.
Malt, bsbls.
Paper, lb.
Spirits, gals.
Beer exported, brls.

IRELAND.
Malt, bshls.
Paper, lb.
Spirits, gals.
Sugar, cwt.
Beer exported, brls.

UNITED KINGDOM.
Hops, Ib.
Malt, bshls.
Paper, Ib..
Spirits, gals.
Sugar, cwt.
Beer exported, brls.

648,771 687,543 2,052,772 2,196,540 2,026,079 2,109,876 731

987

2,388 13,529

648,771 687,543 6,165 2,050,384 2,191,375 23,097 2,026,079 2,109,876

731

987 468

978

256,526 75,109 18,533,210 17,514,018 22,327 71,383 18,533,210 17,512,998 43,588,903 46,304,217 1,949,406 3,378,448 41,639,497 42,925,769 6,073,796 6,678,043 197,390 189,409 5,992,077 6,566,913 731 987

731

987 88,180 88,666

...

STAMP DUTIES.

[16 & 17 l'ict. c. 59, unless otherwise mentioned.] APPRENTICESHIP and CLERKSHIP.-—Indenture, or other instrument

or writing, containing the covenants, articles, or agreements for or relating to the service of any apprentice, clerk, or servant who shall be put or placed to or with any master or mistress, or to or

Duty.

£ 3. d. with any new master or mistress, either by assignment, transfer, or turn-over, or upon the death, absence, or incapacity of the former master or mistress, or otherwise, to learn any profession, trade, or employment whatsoever (except articles of clerkship or apprenticeship to any attorney, solicitor, or other person in order to admission in any Court, or in any office in any Court), or any writing whatever (except as aforesaid) whereby any such assignment, transfer, or turnover may be effectuated or ascertained :

Where no sum of money or other matter or thing shall be paid,
given, assigned, or conveyed, or be secured to be paid, given, assigned,
or conveyed to or for the use or benefit of the master or mistress,

with
or in respect of any apprentice, clerk, or servant

0 2 6 BILL OF EXCHANGE, DRAFT, OR Order, viz. S

Draft or Order for the payment of any sum of money to the bearer, or to order, on demand

... 0 0 1

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:

THE NEW SCALE OF BILL STAMPS.
The following are the new rates proposed to be enacted for Bill
Stamps :-

Inland Bill of Exchange, Draft, or Order for the payment to the bearer or to order, at any time otherwise than on demand, of any sum of money not exceeding 251., 3d. ; not exceeding 501., 6d. ; not exceeding 751., 9d. ; not exceeding 1001., 1s. ; not exceeding 2002. 28.; not exceeding 3001., 38.; not exceeding 4001., 4s.; not exceeding 5001., 5s. ; not exceeding 7501., 7s. 6d. ; not exceeding 1,000l., 108. ; not exceeding 1,5001., 158. ; not exceeding 2,0001., 11. ; not exceeding 3,0001., il. 10s.; not exceeding 4,0001., 21.; exceeding 4,0001. and upwards, 21. 5s.

Foreign Bill of Exchange, drawn in, but payable out of, the United Kingdom, if drawn singly, and not in sets of more than two, the same duty as on an Inland Bill of the same amount and tenor. If drawn in sets of three or more, for every bill of each set, where the sum payable thereby shall not exceed 251., 1d. ; not exceed 501., 2d. ; not exceed 751., 3d. ; not exceed 1001., 4d. ; not exceed 2001., 8d. ; not exceed 3001., 18.; not exceed 4001., 1s. 4d. ; not exceed 500l., ls. 8d. ; not exceed 7501., 2s. 6d. ; not exceed 1,0001., 38. 4d. ; not exceed 1,5001., 58.; not exceed 2,0001., 68. 8d. ; not exceed 3,0001., 108. ; not exceed 4,0001., 13s. 4d. ; exceeding 4,0001. and upwards, 15s.

Foreign Bill of Exchange, drawn out of the United Kingdom, and payable within the United Kingdom, the same duty as on an Inland Bill of the same amount and tenor.

Foreign Bill of Exchange, drawn out of the United Kingdom, but endorsed or negociated within the United Kingdom, the same duty as on a Foreign Bill drawn within the United Kingdom, and payable out of the United Kingdom.

Promissory Note, for the payment, in any other manner than to the bearer on demand, of any sum of money, not exceeding 251., 3d. ; not exceeding 501., 6d. ; not exceeding 751., 9d. ; not exceeding 1001., 18.

Promissory Note, for the payment, either to the bearer on demand, or in any other manner than to the bearer on demand, of any sum of money exceeding 1001. and not exceeding 2001., 28. ; not exceeding 3002., 38. ; not exceeding 4001., 48. ; not exceeding 5001., ; not exceeding 7501., 78. 6d.; not exceeding 1,0001., 10s. ; not exceeding 1,5001., 158.; not exceeding 2,0001., 11. ; not • Should there be any alterations and the Act be passed in time, they will be given in ADDESDA.

8. d.

0 0 0

1 2 5

0 6 0

0

6

0

Duty

£ exceeding 3,0001., 11. 108. ; not exceeding 4,0001., 21. ; exceeding

4,0001. and upwards, 21. 58.-Economist, May 13, 1854.
DEBENTURE or Certificate for entitling any person to receive any

Drawback of any Duty or Duties, or part of any Duty or Duties of
Customs or Excise, or any Bounty payable out of the Revenue of
Customs or Excise, for or in respect of any goods, wares, or mer.
chandise exported or shipped to be exported from any part of the
United Kingdom to any part beyond the sea :-

Where the Drawback or Bounty to be received shall not exceed 101.
Where the same shall exceed 101., and not exceed 501.

And where the same shall exceed 501.
POLICY OF ASSURANCE or Insurance, or other instrument, by what-

ever name the same shall be called, whereby any insurance shall
be made upon any life or lives, or upon any event or contingency
relating to or depending upon any life or lives :-

Where the sum insured shall not exceed 5001., then for every 501., and any fractional part of 501.

0 And where it shall exceed 5001., and shall not exceed 1,0001., then for every 1001., and any fractional part of 1001.

0 1 And where it shall exceed 1,0001., then for every 1,0001., and any fractional part of 1,0001.

0 10 EXEMPTION. Receipts given for money deposited in any bank, or in the hands of any banker, to be accounted for, whether with interest or not; provided the same be not expressed to be received of or by the hands of any other than the person to whom the same is to be accounted for : Provided always, that this exemption shall not extend to receipts or acknowledgments for sums paid or deposited for or upon letters of allotments of shares, or in respect of calls upon any scrip or shares of or in any joint stock or other company, or proposed or intended company, which said last-mentioned receipts or acknowledgments, by whomsoever given, shall be liable to the Duty by this Act charged on

Receipts. RECEIPT or Discharge, given for or upon the payment of money, amounting to 21. or upwards

And any note, memorandum, or writing whatsoever, given to any person for or upon the payment of money, whereby any sum of money, debt, or demand, or any part of any debt or demand therein specified, and amounting to 21. or upwards, shall be expressed or acknowledged to have been paid, settled, balanced, or otherwise discharged or satisfied, or which shall import or signify any such acknowledgment, and whether the same shall or shall not be signed with the name of any person, shall be deemed and taken to be a receipt for a sum of money, and shall be charged with a duty accordingly.

And all receipts, discharges, and acknowledgments of the description aforesaid, which shall be given for or upon payments made by or with any bills of exchange, drafts, promissory notes, or other securities for money, shall be deemed and taken to be receipts given npon the payment of money.

EXEMPTIONS.
Receipts given for money deposited in any bank, or in the hands of
any banker, to be accounted for, whether with interest or not, pro-
vided the same be not expressed' to be received of or by the hands of
any other than the person to whom the same is to be accounted for:
Provided always, that this exemption shall not extend to receipts or
acknowledgments for sums paid or deposited for or upon letters of
allotment of shares, or in respect of calls upon any scrip or shares of or
in any joint stock or other company, or proposed or intended company,
which said last-mentioned receipts or acknowledgments, by whomso-
ever given, shall be liable to the duty charged upon Receipts.

Receipts exempted from stamp duty by any Act or Acts relating to
assessed taxes.

Receipts given for money received for or on account of land tax, or

... 0 0 1

the duties of assessed taxes, or the duties on profits arising from pro.
perty, professions, trades, and offices, hy any collector or receiver of
such taxes or duties, or by any person having authority to collect or
receive the same.

Receipts or discharges written upon promissory notes, bills of ex-
change, drafts, or orders for the payment of money, duly stamped ac-
cording to the laws in force at the date thereof, or upon bills of exchange
drawn out of but payable in Great Britain or Ireland respectively.

Receipts or discharges given upon bills or notes of the Governor and
Company of the Bank of England or the Bank of Ireland.

Letters by the general post acknowledging the safe arrival of any bills
of exchange, promissory notes, or other securities for money.

Receipts or discharges indorsed or otherwise written upon or con-
tained in any bond, mortgage, or other security, or any conveyance,
deed, or instrument whatever, duly stamped according to the laws in
force at the date thereof, acknowledging the receipt of the consideration
money therein expressed, or the receipt of any principal money, interest,
or annuity thereby secured.

Releases or discharges for money by deeds duly stamped according to the laws in force at the date thereof.

Receipts given solely for the duty on insurances against fire; and receipts given for the premium and duty on such insurances to be liable only to the receipt duty in respect of the premium.

COURT OF QUEEN'S BENCH, WESTMINSTER, Nov. 16, 1853. (Sittings in Banco, before Lord CAMPBELL, and Justices COLERIDGE, WIGHTMAN

and ERLE.)

GOMPERTZ V. BARTLETT

a

This action was brought to recover the sum of 815l. from the defendant, as money received by him to the plaintiff's use. The defendant had sold to the plaintiff for 8151. a bill of exchange, of which he was the drawer. The bill purported to be a foreign bill of exchange, drawn at Sierra Leone, and was not stamped. It turned out that the bill was not drawn at Sierra Leone, but in this country ; and, consequently, was not capable of being received in evidence. The plaintiff, therefore, brought this action to recover the money paid, as upon a total failure of consideration, the chattel sold not being what it purported to be, a foreign bill of exchange, but a thing of no value. At the trial the plaintiff was nonsuited, but subsequently a rule was granted to enter a verdict for the plaintiff for 8151.

Mr. CHAMBERS, Q. C., and Mr. Pearson, in showing cause against the rule, contended that the bill was of some value, and as it had been sold with all its faults, the maxim of caveat emptor applied.

Mr. PETERSDORFF supported the rule, and argued that the bill turned out to be of quite a different description from what it purported to be. There had, therefore, been a total failure of consideration.

Lord CAMPBELL said, at the trial the inclination of his opinion was against the plaintiff, but, after hearing the argument and the cases cited, he was now of opinion, that the plaintiff was entitled to recover upon the ground that what was sold was of an entirely different description from what it professed to be. The bill purported to be a foreign bill of exchange, but it was not drawn, as it purported, at Sierra Leone, but in England, and, being without a stamp, was of little or no value.

Mr. Justice COLERIDGE and Mr. Justice WIGHTMAN expressed similar opinions. Rule absolute to enter the verdict for the plaintiff for 815l.

COURT OF COMMON PLEAS, WESTMINSTER, APRIL 21, 1854. (Sittings in Banco, Easter Term, before Lord Chief Justice Jervis and Justices

CRESSWELL, WILLIAMS, and CROWDER.)

HEGARTY V. MILNE.

This was an action tried before Mr. Baron Alderson, who directed a nonsuit to be entered.

Mr. Serjeant SHEE now moved for a rule calling on the defendant to show cause why the nonsuit should not be set aside and a new trial had. The action was for work and labour and materials provided on board ship, for which the plaintiff sought to recover 991. The defendant pleaded, except as. to 691., never indebted, and payment into court of that sum. A part of the

a

proof of the plaintiff was a memorandum drawn up by him and signed by the defendant, in which he agreed to do a part of the work for 401. The admission of this document was objected to for want of an agreement stamp. Mr. Baron Alderson held the objection good, and directed a nonsuit. The learned counsel contended that it was a memorandum only, and not an agreement, as it was not signed by both parties.

The Court were of opinion that, in substance, the document was an agreement, and required a stamp, and, therefore, that the direction of the learned judge who tried the case was right.

Rule refused.

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DUTY PAID BY THE LONDON FIRE INSURANCE OFFICES DURING THE

YEAR 1853.

£ Sun 185,474 | Defender

7,543 Phænix ... 122,061 | Unity

5,097 Royal Exchange 75,592 Anchor

4,333 County 57,006 | Church of England

4,013 Imperial... 47,285 British Empire

3,350 Alliance 44,141 | Equitable

2,093 Atlas 36,754 Times

1,099 Globe 35,233 National Provincial

745 Guardian 31,594 National Guardian

424 Union 25,850 | London and County...

380 Westminster 25,487 Cambrian and Universal

225 Law 25,019 Beacon

155 London 24,985 Athenæum ...

150 Monarch... 12,673 Protestant

148 Royal Farmers' 12,516 Era

138 General 11,050 British Provident

27 Legal and Commercial 10,782 Preserver

22 Hand-in-Hand

10,030

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...

...

...

A TABLE Showing the Number of Days from any Day in the Month to the same Day

in any other Month throughout the Year.

April.

Jan. 365 31 59 90 120 151 181 212 243 273 304 334
Feb. 334 365 28 59 89 120 150 181 212 242 273 303
Mar. 306 337 | 365 31 61 92 122 153 184 214 245 275
April 275 306 334 365 30 61 91 122 153 183 214 244
May 245 276 304 335 365 31 61 92 123 153 184 218
June 214 245 273 304 334 365 30 61 91 122 153 183
July 184 215 243 274 304 335 365 31 62 92 123 153
Aug. 153 184 212 243 273 304 334 365 31 61 92 122
Sept. 122 153 181 212 242 273 303 334 365 30 61 91
Oct. 92 123 151 182 212 243 273 304 335 365 31 61
Nov. 61 92 120 151 181 212 243 273 304 334 365 30
Dec. 31 62 90 121 151 182 212 243 274 304 335 365

EXPLANATION.—How many days are there from the 10th January to the 10th June ?

Look for January in the column marked with the month downwards, then Aeek for June along the line to the right, and you will find it to be 151.

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