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. Malt, bshls. Paper, lb.. Spirits, gals. Sugar, cwt. Beer exported, brls. 18,533,210 17,514,018 978 468 75,109 71,383 18,533,210 17,512,998 256,526 43,588,903 46,304,217 1,949,406 3,378,448 41,639,497 42,925,769 6,073,796 6,678,045 197,390 189,409 5,992,077 6,566,913 781 987 731 987 [16 & 17 Vict. 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 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 BILL OF EXCHANGE, DRAFT, OR ORDER, viz. :— 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 25l., 3d.; not exceeding 50l., 6d. ; not exceeding 75l., 9d.; not exceeding 100, 1s.; not exceeding 2004, 28.; not exceeding 300l., 3s.; not exceeding 400l., 48.; not exceeding 500l., 5s. ; not exceeding 750l., 7s. 6d. ; not exceeding 1,000Z., 10s.; not exceeding 1,500l., 158.; not exceeding 2,000l., 17.; not exceeding 3,000l., 17. 10s. ; not exceeding 4,000l., 27. ; exceeding 4,000l. and upwards, 27. 58. 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 25l., 1d.; not exceed 501., 2d.; not exceed 75l., 3d.; not exceed 100l., 4d.; not exceed 2007, 8d.; not exceed 300l., 18.; not exceed 400l., 1s. 4d.; not exceed 500, 1s. 8d. ; not exceed 750l., 2s. 6d. ; not exceed 1,000l., 3s. 4d.; not exceed 1,500l., 58.; not exceed 2,000l., 6s. 8d.; not exceed 3,000l., 10s. ; not exceed 4,000%., 13s. 4d. ; exceeding 4,000. and upwards, 158. 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 25l., 3d.; not exceeding 50l., 6d. ; not exceeding 75l., 9d.; not exceeding 100%., 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 100l. and not exceeding 200l., 28.; not exceeding 300l., 3s.; not exceeding 400l., 4s. ; not exceeding 500l., 58.; not exceeding 7501., 7s. 6d.; not exceeding 1,000l., 10s.; not exceeding 1,500l., 158.; not exceeding 2,000l., 17.; not Duty. £ s. d. 0 2 6 0 0 1 • Should there be any alterations and the Act be passed in time, they will be given in ADDENDA. exceeding 3,000l., 17. 10s.; not exceeding 4,000l., 27.; exceeding Where the Drawback or Bounty to be received shall not exceed 101. Duty. £ s. d. 0 1 0 2 ... ... 0 5 POLICY OF ASSURANCE or Insurance, or other instrument, by whatever 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 500l., then for every 50l., and any fractional part of 501. And where it shall exceed 5001., and shall not exceed 1,000l., then for every 100l., and any fractional part of 1007. 090 And where it shall exceed 1,000l., then for every 1,000l., and any fractional part of 1,000l. 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 upon 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, 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 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 whomsoever 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 001 the duties of assessed taxes, or the duties on profits arising from pro- Receipts or discharges written upon promissory notes, bills of ex- Receipts or discharges given upon bills or notes of the Governor and Letters by the general post acknowledging the safe arrival of any bills Receipts or discharges indorsed or otherwise written upon or contained 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 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 8157. 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 815l. 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 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 agree ment, and required a stamp, and, therefore, that the direction of the learned judge who tried the case was right. Rule refused. DUTY PAID BY THE LONDON FIRE INSURANCE OFFICES DURING THE A TABLE. Showing the Number of Days from any Day in the Month to the same Day in any other Month throughout the Year. Jan. 365 31 59 59 90 120 151 181 212 243 273 304 334 91 122 153 183 62 92 123 153 31 61 92 122 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 seek for June along the line to the right, and you will find it to be 151. |