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and an additional 47.'4s. 1d. for every other servant.

Bachelor's servant, the further sum of 17.2s. For every coachman, groom, postilion, or helper, kept to be let for hire, for any period exceeding 28 days, (being the period for

CARRIAGES KEPT FOR HIRE, Whether with two or four wheels, are to which the stamp-office duty on horses let pay the reduced annual duty of £3.

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and an additional 37. 12s. 7d. for every other horse.

Horses let for less than one year, so that the Stamp-office duty payable on horses let to hire shall not be payable, the sum of 17. 8s. 9d.; race-horses, 31. 178. each.

Waggoners' and carriers' horses, 11s. 6d. Butcher, for one horse used wholly in his trade, 17. 11s. 7d.-But for a second horse, 11s. 6d.

Horses not exceeding 13 hands high, 17. 3s. Id.-Horses or mules for labour, 13 hands high, 11s. 6d.

EXEMPTIONS.

to hire is payable,) and less than one year, each 17. 78. 6d. Also for stage coachmen and guards, 17. 7s. 6d.

Every person employed in any of the above-mentioned capacities, and not being a servant of his employer or employers, where such employer shall be chargeable to the higher duties on servants and carriages, or for more than one horse, 17. 6s. 4d. And where such employer or employers shall not be chargeable to the last-mentioned duties, 10s. 6d.

EXEMPTIONS.

Male servants retained solely for the purposes of husbandry, manufacture, or trade, and not employed in any of the capacities before-mentioned; and parish apprentices, not exceeding two; or any apprentice bound for the term of 7 years, without premium.

Servants under 18 years of age, having a settlement in the parish where occupied.

Roman Catholic clergymen are exempt from the additional 17. 2s. chargeable on bachelors for each servant.

One horse, mare, gelding or mule, kept for riding or drawing any carriage not chargeable with duty, by any person occupying a farm or estate at rack-rent under 5007. a year; or kept for the like purpose by the owner, or by any tenant not at rackrent of any farm or estate, the value of which shall be under 2501. a year; provided the occupier shall not keep more than one such horse, which, but for this exemption, would be chargeable with duty, and shall obtain his livelihood principally by husbandry on such farm. One horse kept by any clergyman or dissenting minister, the latter not following any secular occupation except that of a schoolmaster; provided neither derive any profit or income above 1207. a year, whether from their ecclesiastical preferment or otherwise. One horse kept for the use of any bailiff, shepherd, or herdsman on any farm, and horses used in trade by market gardeners. Horses em

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25 898 55 59 20 10 6 and for every window or light exceeding 180, 1s. 7d. per window.

Windows made since April 5th, 1835, and exempt under 4 & 5 Wm. IV., cap. 73, not chargeable under the new Act.

Windows of out-houses to be reckoned. A window lighting two rooms, or in two frames, to pay as two windows.

Glass doors, or lights over doors, to be considered as windows.

ASSESSED TAXES-(continued).

No windows deemed stopped, unless with factory, if not communicating with the stone, brick, or plaster. dwelling-house.

EXEMPTIONS.

DOGS.

For every greyhound kept by any person, 11. 2s. For every hound, pointer, setting dog, spaniel, lurcher, or terrier, and for every dog, of whatever denomination the same may be, except greyhounds, where any person shall keep two or more dogs for his own use, or the use of any other person, the annual sum of 15s. 4d.-For every dog not being such as aforesaid, kept by any person having one such dog and no more, whether the same be kept for his own use. or the use of any other person, the annual sum of 8s. yd.

Farm-houses occupied by a tenant at a rack-rent less than 2001. per year, or in any dwelling-house, being a farm-house, occupied and used as aforesaid by the owner, or by any tenant of a farm or estate at rackrent, the value of which shall be under 1007. a year, provided he does not derive an income exceeding 1007. a year from any other source. Hospitals, charity schools, and poor-houses (excepting the apartments for officers or servants); places for divine worship; one window in a dairy or cheeseroom, if" Dairy" or " Cheese-room" is over the door. Three windows in the shop, or warehouse, if on the basement story. The windows of a room used solely for a manuINCOME

The duties specified in the following Schedules are to be levied for a further period of three years, commencing April 5th, 1848, upon all persons whose income amounts to 150l. a year:

Schedule A. For all lands, tenements, and hereditaments in Great Britain, in respect of the property thereof, for every 208. of annual value, the sum of 7d. By annual value is to be understood, except in certain cases specified in the Act, the annual rack-rent.

Schedule B. For all lands, &c., in England, in respect of the occupation thereof, for every 20s. of annual value, the sum of 3d. In Scotland, 2 d. Schedule C. Upon all profits arising from annuities or dividends, payable out of any public revenue, for every 208. of the amount thereof, the sum of 7d. Schedule D. Upon the annual profits accruing to any person residing in Great Britain, from any kind of property whatever, or from any profession,

EXEMPTIONS.

Dogs not six months old, and dogs bona fide kept for the care of sheep or cattle. TAX.

trade, employment, or vocation, whether in Great Britain or elsewhere, for every 20s. the sum of 7d. The same is to be levied upon the annual profits arising to any person not residing in Great Britain, whether a subject of Her Majesty or not, from any property situated in Great Britain, or from any trade, &c., carried on therein. The duty to be computed upon an average of the profits in the three years preceding the year of assessment.

Schedule E. Upon every public office or employment of profit, and upon every annuity, pension, or stipend payable by Her Majesty, or out of the public revenue, (except annuities charged in Schedule C,) for every 208. the sum of 7d.

The duties are to be under the management of the consolidated Boards of Stamps and Taxes, and Excise; now styled the "Board of Inland Revenue."

OFFICES OF RELIGIOUS AND BENEVOLENT SOCIETIES. Association in Aid of the Moravian Missions, 28, Charles-street, Westminster. Baptist Missionary Society, 33, Moorgate-street. Baths and Washhouses for the Labouring Classes, 5, Exeter-Hall.

British and Foreign Bible Society, 10, Earl-street,
Blackfriars.

British and Foreign School Society, Borough-road.
British and Foreign Sailors' Society, 2, Jeffrey's-
square, St. Mary Axe.

British and Foreign Anti-Slavery Society, 27, New
Broad-street.

British and Foreign Temperance Society, Aldine
Chambers, 13, Paternoster-row.

British Reformation Society, 8, Exeter-Hall.
Christian Instruction Society, 60, Paternoster-row.
Church Missionary Society, 14, Salisbury-square,
Fleet-street.

City Mission Society, 20, Red Lion-square.
Colonial Missionary Society, 4, Blomfield-street,
Finsbury.

District Visiting Society, 20, Exeter-Hall.
General Domestic Servants' Benevolent Insti-
tution, 32, Sackville-street.
Governesses' Benevolent Institution, 32, Sackville-
street.

Home Missionary Society, 4, Blomfield-street.
Indian, Jewish, Colonial, and Home Missions of
the Free Church of Scotland and Presbyterian
Church in England, 16, 17, 18, Exeter-Hall.
Indigent Blind Visiting Society, 20, Red Lion-sq.
Irish Evangelical Society, 4, Blomfield-street.
London Missionary Society, 8, Blomfield-street.
Mendicity Society, 13, Red Lion-square.
Moravian Missions, 97, Hatton-garden.

National School Society, Sanctuary, Westminster.
National Temperance Society, 11, Tokenhouse-yd.
Naval and Military Bible Society, 32, Sackville-

street.

Peace Society, 19, New Broad-street.
Prayer-Book and Homily Society, 1, Exeter-Hall.
Protestant Association, 11, Exeter-Hall.
Ragged School Union, 15, Exeter-Hall.
Religious Tract Society, 56, Paternoster-row.
Royal Humane Society, 3, Trafalgar-square.
Royal Society for Prevention of Cruelty to Animals,
12, Pall-Mall.

Society for Promoting Christianity among the
Jews, 3, Chatham-place, Blackfriars-road.
Society for Promoting Christian Knowledge, 77.
Great Queen-street.

Society for Relieving Foreigners in Distress,
88, London-Wall.

Society for the Extinction of the Slave Trade.
20, Buckingham-street, Strand.

Society for the Propagation of the Gospel in
Foreign Parts, 79, Pall-Mall.

Society for the Protection of Young Females,
28, New Broad-street.

Society for the Relief of Distressed Widows, 32,
Sackville-street.

Society for the Suppression of Vice, 57, Lincoln's-
Inn-fields.

Society for Teaching the Blind to Read, 23,Avenue-
road, Regent's Park.

Strangers' Friend Society, 7, Exeter-Hall.
Sunday-School Union, 60, Paternoster-row.
Trinitarian Bible Society, 151, Strand.

Wesleyan Missionary Society, 17, Bishopsgate-
street-within.

CHIEF OFFICERS OF STATE AND PUBLIC OFFICES.

CABINET.

First Lord of the Treasury.-Lord J. Russell.
Lord High Chancellor.-Lord Truro.

Lord President of the Council.-Marquis of Lansdown.

Lord Privy Seal.-Earl of Minto.

Secretaries of State.-Home Affairs, Sir George Grey. Foreign Affairs, Viscount Palmerston. Colonial Affairs, Earl Grey.

First Lord of the Admiralty.-Sir Francis T. Baring. Chancellor of the Exchequer.-Sir Charles Wood. President of the Board of Control.-Sir John C. Hobhouse.

President of the Board of Trade.-Mr. H. Labouchere. Chancellor of the Duchy of Lancaster.- Earl of Carlisle.

Postmaster-General.-Marquis of Clanricarde.
Secretary at War.-Right Hon. Fox Maule.
Chief Secretary for Ireland.-Sir W. Somerville.

NOT OF THE CABINET.

Commander in Chief.-Duke of Wellington. Lord Lieutenant of Ireland.-Earl of Clarendon.

JUDGES OF THE

COURT OF CHANCERY.

Lord Chancellor of Ireland.-Right Hon. Maziere Brady.

Master General of the Ordnance.-Marq. of Anglesey. Attorney-General.-Sir John Romilly.

Solicitor-General.-Sir Alexander Cockburn. Judge Advocate-General.-Sir David Dundas. Vice-President of the Board of Trade, and Paymaster General.-Earl Granville.

Chief Commissioner of Woods and Forests.-Lord Seymour.

Master of the Mint.-Right Hon. R. L. Sheil. Junior Lords of the Treasury.-H. Rich, Esq.; W. Gibson Craig, Esq.; R. M. Bellew, Esq.

Joint Secretaries of the Treasury.-W. G. Hayter, Esq.; G. C. Lewis, Esq.

Junior Lords of the Admiralty.-Admiral J. W. D. Dundas; Admiral Berkeley; Capt. H. Stewart; Capt. A. Milne; Hon. W. F. Cowper.

Secretary to the Admiralty.-John Parker, Esq.
Lord Chamberlain.-Marquis of Breadalbane.
Lord Steward.-Marquis of Westminster.
Master of the Horse.-Duke of Norfolk.
Master of the Hounds.-Earl of Bessborough.

COURTS OF LAW, &c.

Right Hon. Lord Truro, Lord High Chancellor.Right Hon. Lord Langdale, Master of the Rolls. -Right Hon. Sir J. L. Knight Bruce, and Right Hon. Sir J. Wigram, Vice-Chancellors.

COURT OF QUEEN'S BENCH. Right Hon. Lord Campbell, L. C. J.; Sir J. T. Coleridge; Sir J. Patteson; Sir W. Wightman; Sir W. Erle.

COURT OF COMMON PLEAS. Right Hon. Sir J. Jervis, L. C. J.; Sir W. H. Maule; Sir C. Creswell; Sir E. V. Williams; Sir Thomas N. Talfourd.

COURT OF EXCHEQUER. Right Hon. Sir F. Pollock, L. C. B.; Right Hon. Sir J. Parke; Sir E. H. Alderson; Sir R. M. Rolfe; Sir T. Platt.

ECCLESIASTICAL COURTS. CONSISTORIAL COURT.-Right Hon. Sir Stephen Lushington.

ARCHES AND PREROGATIVE COURTS.-Right Hon. Sir Herbert Jenner Fust.

ADMIRALTY COURT. Right Hon. Sir Stephen Lushington.

COURT OF BANKRUPTCY. Right Hon. Sir J. L. Knight Bruce.

BANKS AND BANKERS IN LONDON.

Australasia Bank, 8, Austin-friars.

Australian Bank, 2, Moorgate-street.
Australia, Union Bank of, 38, Old Broad-street.
Australia (South), Bank of, 54, Old Broad-street.
Bank of Ceylon, 32, New Broad-street.
Bank of England, Threadneedle-street.
Barclay, Bevan, Tritton, & Co., 54, Lombard-street.
Barnard, Dimsdale, and Barnard, 50, Cornhill.
Barnetts, Hoare, and Co., 62, Lombard-street.
Biggerstaffs, 8, West Smithfield.

Bosanquet and Co., 73, Lombard-street.

Bouverie, Norman, and Co., 11, Haymarket. Brown, Janson, and Co., 32, Abchurch-lane.

Call, (Sir W. P.,) Marten & Co., 25, Old Bond-street.
Child and Co., 1, Fleet-street, Temple-Bar.
Cocks, Biddulph, and Biddulph, 43, Charing-cross.
Commercial Bank of London, 6, Lothbury; 5 & 6,
Henrietta-street, Covent-Garden.

Coutts and Co., 59, Strand.

Cunliffe, Brooks, and Co., 24, Lombard-street.
Curries, Magens, and Mello, 29, Cornhill.
Davies & Co., 187, High-street, Shoreditch.
Denison and Co., 4, Lombard-street.
Dixon, Son, and Brooks, 25, Chancery-lane.
Drewett and Fowler, 4, Princes-street, Bank.
Drummond, Messrs., 48, Charing-cross.
Feltham and Co., 42, Lombard-street.
Fullers and Co., 66, Moorgate-street.

Glyn, Halifax, Mills, and Co., 67, Lombard-street.
Goslings and Sharpe, 19, Fleet-street.
Hanburys, Taylor, and Lloyd, 60, Lombard-street.
Hankey and Co., 7, Fenchurch-street.

Herries, Farquhar, and Co., 17, St. James-street.
Hill and Sons, 17, West Smithfield.
Hoare, Messrs., 37, Fleet-street.
Hopkinson and Co., 3, Regent-street.

India, North-Western Bank of, 62, Moorgate-street.
Ireland, National Bank of, 13, Old Broad-street.

Ireland, Provincial Bank of, 42, Old Broad-street. Johnston, Hugh and John, & Co., 15, Great Bushlane.

Jones Loyd, and Co., 43, Lothbury. London and Westminster Bank, Lothbury; 1, St. James-square; 213, High Holborn; 3, Wellington-street, Borough; 87, High-street, Whitechapel; 4, Stratford-place, Oxford-street. London Joint Stock Bank, 5, Princes-street, and 69, Pall-mall.

London and County Joint Stock Bank, 21, Lombard-street.

Lubbock, Forster, & Co., 11, Mansion-house-street. Martin, Stone, and Martins, 68, Lombard-street. Masterman & Co., 35, St. Nicholas-lane, Lombard-st. National Provincial Bank of England, 112, Bishopsgate-street Within.

Pocklington, Lacy, and Son, 60, West Smithfield.
Praeds, Fane, & Co., 189, Fleet-street.

Prescott, Grote, and Co., 62, Threadneedle-street.
Price (Sir Charles) and Co., 3, King William-street.
Puget, Bainbridges, & Co., 12, St.Paul's Church-yard.
Ransom and Co., 1, Pall-mall East.
Robarts, Curtis, and Co., 15, Lombard-street.
Rogers, Olding, and Co., 29, Clement's-lane.
Royal British Bank, 16, Tokenhouse-yard.
Sapte, Musprat, Banbury, and Co., 77, Lombard-st.
Scott (Sir Claude, Bart.) & Co., 1, Cavendish-square.
Smith, Payne, and Smiths, 1, Lombard-street.
Spooner, Attwoods, & Co., 27, Gracechurch-street.
Stevenson, Salt, and Sons, 20, Lombard-street.
Strachan, Pauls, and Bates, 217, Strand.
Stride and Sons, 41, West Smithfield.
Twining, Messrs., 215, Strand.

Union Bank of London, 2, Princes-street; Argyle
place, Regent-street, and Pall-mall East.
Williams, Deacon, and Co., 20, Birchin-lane.
Willis, Percival, and Co., 76, Lombard-street.

EMIGRATION.

GOVERNMENT EMIGRATION OFFICERS IN THE UNITED KINGDOM.

Lieut. Lean, R.N., London (Office, 70, Lower Thamesstreet).

Lieut. Hodder, R.N., Stanley-Buildings, Liverpool.
Lieut. Carew, R.N., Plymouth.

Capt. Patey, R.N., Glasgow and Greenock.
Lieut. Henry, R.N., Dublin.

Lieut. Friend, R.N., Cork.

Lieut. Stark, R.N., Belfast.

Mr. Lynch, R.N., Limerick.

Lieut. Shuttleworth, R.N., Sligo, Donegal, Ballina, Lieut. Moriarty, R. N.,

&c.

Lieut. Ramsay, R. N., Londonderry. Com. Ellis, R.N., Waterford and New-Ross. These Officers act under the immediate directions of the Colonial Land and Emigration Commissioners, and the following is a summary of their duties:

They procure and give gratuitously information as to the sailing of ships, and means of accommodation for emigrants; and, whenever applied to for that purpose, they see that all agreements between shipowners, agents, or masters, and intending emigrants, are duly performed. They also see that the provisions of the Passengers' Act are strictly complied with; viz., that passenger-vessels are seaworthy, that they have on board a sufficient supply of provisions, water, medicines, &c., and that they sail with proper punctuality. They attend personally at their offices on every week-day, and afford gratuitously all the assistance in their power to protect intending emigrants against fraud and imposition, and to obtain redress where oppression or injury has been practised on them. GOVERNMENT IMMIGRATION AGENTS IN THE COLONIES.

NORTH AMERICAN COLONIES.

Canada:-
Quebec.-A. C. Buchanan, Esq., Chief Agent for
Eastern (Lower) Canada.
Montreal.-

WASTE LANDS.

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Expenses of Clearing, and Public Charges on Land, in the Colonies.

Canada, West.-The cost of clearing waste lands is stated at about £3 per acre: the expense is, however, greater in the remote and unsettled districts, in consequence of the difficulty of procuring labourers. The

Toronto.-A. B. Hawke, Esq., Chief Agent for only charge on land is a tax which seldom exceeds

Western (Upper) Canada.

Kingston.-Anthony Hawke, Esq.

New-Brunswick:

St. John.-M. H. Perley, Esq.

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South Australia :

Adelaide.-C. P. Brewer, Esq. New-Zealand :

Auckland.-David Rough, Esq.

The duties of these Officers are to afford gratuitously to emigrants every assistance in their power, by way of advice and information, as to the districts where employment can be obtained most readily, and upon the most advantageous terms; and also as to the best modes of reaching such districts.

A mass of valuable information respecting the demand for labour, the prices of agricultural produce and farming stock, the rate of wages in the several Colonies, and other matters important to Emigrants, may be found in the COLONIZATION CIRCULAR, No. 10, issued by the Colonial Land and Emigration Commissioners, and published by Charles Knight and Co., 90, Fleet-street, price 2d.

one penny per acre on cultivated lands, and threeeighths of a penny currency on wild lands.

Canada, East.-The expense of clearing amounts to about £2 sterling per acre, varying, however, with the nature of the soil and the quality of the wood. The only local charge is that of making roads and bridges.

New Brunswick.-The average cost of cutting and clearing off the trees, leaving the stumps standing, is from £3 to £4 currency (£2. 148. to £3. 128. sterling per acre. There are no charges except for surveying the land, the usual charge for which is 3d. per acre. Nova-Scotia.-Woodland can be cleared for from £3 to £4 per acre. There is a moderate provincial tax upon all real and personal estates; which is applied towards county expenses, and the support of paupers.

Prince Edward's Island. The clearing expenses vary from £2 to £4 per acre, according to the growth of the wood upon the land. The only charges arg those made from time to time by local assessment. There is a tax imposed by the local legislature of 58. currency on every hundred acres of wilderness land, and 28. 6d. currency on every hundred acres of inproved land, in the possession of individuals.

South-Australia.-Much good land is to be bad, on which there is little or no timber. There is much more free from underwood, on which there is timber caly in such quantity as is useful and desirable for fencing fuel, and country purposes. The expense of ordinary fencing is from 38. to 48. per rod.

New-Zealand.-Fern-land, 10s. to £1. 10s.; woodland, £3 to £10, according to the size of the timber. This does not include the breaking up of the soil. PASSAGES, TO WHAT COLONIES GRANTED.

The Commissioners are enabled to grant passages to those Colonies only which provide the necessary funds for the purpose. These funds, which in the Australian Colonies are derived from sales or rents of Crown-lands, are intended not for the purposes of redef to persons in this country, but to supply the colonists with the particular kind of labour of which they stand most in need. New South Wales, South Australia and the Cape of Good Hope, are at present the on colonies which supply the means for emigration.

For the Regulations and Conditions under which emigrants are to be selected for passages to these colonies see COLONIZATION CIRCULAR, No. 1,

pp. 14, 16.

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EMIGRATION-(continued).

COST OF PASSAGE TO THE BRITISH COLONIES, IN PRIVATE SHIPS, FROM SOME OF THE PRINCIPAL PORTS OF THE UNITED KINGDOM

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*These are the prices, when the passengers are victualled according to the ordinary Diet Scale of the ship. Charges for Children.-The general practice in charging for Children is, to compute them according to the Passengers' Act; viz., Children from 1 to 14 years of age, half the price of adults; under 1, no charge: but there are exceptions to this rule.

Caution.-Emigrants to New-Brunswick, Prince Edward's Island, or Nova-Scotia, should not proceed thither by way of Quebec.

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