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Tiverton-Sir J. Amory, L.; Mr.
Massey, L
Ritchie, C
Tower Hamlets-Mr. Bryce, L; Mr.
Truro-Sir J. M'Garel-Hogg, C;
*Mr. Brydges Willyams, L
Trnemouth-Mr. T. E. Smith, L
Wakefield-Mr. R. B. Mackie, L
Wallingford-* Mr. R. B. Martin
Walsall-Sir C. Forster, L
Wareham-Mr. Guest, L
Warrington-Mr. M Minnies, L
Warwickshire (North)-Mr. Newde-
gate, C; Mr. Davenport, C
Warwickshire (South)-Sir J.Eardley-
Wilmot, C; Mr. R. Leigh, L

Warwick-Mr. A. Peel, L; Mr. G.
W. Repton, C
Wednesbury-Mr. A. Brogden, L
Wenlock-Mr. A. H. Brown, L; Mr.
Cecil Forester, C
Westbury- Mr. C. P. Phipps, C
Westminster Mr. W. H. Smith, C;

Sir Charles Russell, C

Westmorland The Earl of Bective,
C; Hon. W. Lowther, C

| Weymouth-Mr. H. Edwards, L; Sir
F. Johnstone, C

Whitby Mr. A. Pease, L
Whitehaven-Mr. C. Bentinck, C
Wigan-Lord Lindsay, C; Mr. T.
Knowles, C

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Wilton-Hon. Sidney Herbert, C
Wilts (South)-Lord H. Thynne, C;
Viscount Folkestone, C
Wiltshire (North)- Mr. W. Long,
C; Mr. G. Sotheron-Estcourt, C
Winchester Mr. R. Moss, C; Lord
Baring, L

Windsor-Mr.Richardson-Gardner, C
Wolverhampton-Mr. Charles Vil-
liers, L; Mr. H. Fowler, L
Woodstock-Lord R. Churchill, C
Worcester (City)-Mr. J. R. Hill, L;
Mr. M'Intyre, Q.C., L
Worcestershire (East)-Mr. W. H.
Gladstone, L; Mr. Hastings, L

Worcestershire (West)-Sir E. A. H.
Lechmere, C; Mr. Winn Knight, C
Wycombe-Lieut.-Col. Carington, L
Yorkshire (N. Riding)-Viscount
Helmsley, C; Mr. F. A. Milbank, C
Yorkshire (E. Riding)-Mr. Sykes, C;
Mr. W. Broadley, C
Yorkshire (W. Rid., E. Div.)-Sir J.
Ramsden, L; Sir A. Fairbairn, L
Yorkshire (W. Rid., N. Div.)-Lord
F. Cavendish, L; Sir M. Wilson, L
Yorkshire (W. Rid., S. Div.)- Hon.
H. Fitzwilliam, L; Mr. Leatham, L
York- Mr. Leeman, L; Mr. Ralph
Creyke, L

IRELAND.

Antrim-Mr. J. Chaine, C-Mr. E.
MacNaghten, C
Armagh (City)-Mr. G. Beresford, C
Armagh (County)- Mr. J. N. Rich-
ardson, L; Mr. M. C. Close, C
Athlone Sir J. Ennis, L
Bandon- Mr. Richard Allman

Beltast-Mr. Ewart, C; Mr. Corry, C
Carrickfergus Mr. T. Greer, C
Carlow Boro) - Mr. C. Dawson, HR
Carlow (County)-Right Hon. E. D
Gray, HR; Mr. Macfarlane, HR
Cavan-Mr. C. J. Fay, HR; Mr. J.
G. Biggar, HR
Clare-The O'Gorman Mahon, HR;
Captain W. H. O'Shea, HR
Clonmel-Mr. A. Moore, H R
Coleraine-Sir H. H. Bruce, C
Cork (County)-Mr. Shaw, H R;
Colonel Colthurst, H R

Cork (City) Mr. Daly, HR; Mr.
Parnell, H R
Donegal-Mr. T. Lea, L; *Mr. Kin-
near, L

Down-Lord A. Hill Trevor, C;
Lord Castlereagh, C
Downpatrick-Mr. J. Mulholland, C
Drogheda-Mr. B. Whitworth, L
Dublin (County)-Colonel Taylor,
C; Mr. I. T. Hamilton, C
Dublin (City)-Mr. M. Brooks, HR;
Dr. Lyons, L
Dublin University-Right Hon. D.
Plunket, C; Rt. Hon. E. Gibson, C
Dundalk Mr. C. Russell, Q.C., L
Dungannon-Mr. Jas. Dickson, L
Dungarvan-Mr. O'Donnell, HR
Ennis-Mr. Finigan, H R
Enniskillen-Lord Cole, C

Fermanagh-Mr. W. Archdale, C;
Viscount Crichton, C
Galway (County) - Mr. Mitchell-
Henry, HR; Major Nolan, H R
Galway Borough)-Mr. J. O. Lever,
L; Mr. T. P. O'Conner, H R
Kerry (Co.)-Mr.R.P.Blennerhassett,
HR; Sir R. Blennerhassett, H_R
Kildare Mr. Meldon, Q.C., H R;
Mr. Leahy, HR
Kilkenny (City) Mr. Smithwick, L
Kilkenny (County)- Mr. M. Marum,
HR; Mr. P. Martin, Q.C., HR

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17 Chairmen of Railway Companies 14 Printers, Booksellers, &c.

6

4

3 Members of the Medical Profession

3

4

and

18

16

1 Presbyterian Minister
Magistrates, L.L. and D.L., and
Gentry
Sons of Peers, Irish, or Scotch

1

135

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2 Representative Working Men

King's County-Sir P. O'Brien, H R; Major-Generals and Majors
Mr. Molloy, HR
Cornets and Ensigns
Kinsale-Mr. E. Collins, H R
Generals and Lieutenant-
Leitrim-Mr. H. L. Tottenham, C; Generals
1 Major O'Beirne, H R
Rear-Admiral
Limerick (County)-Mr. E. G. Synan, Newspaper Proprietors
Journalists
Civil and Agricultural Engineers
Bankers, retired or in business...
Solicitors, retired or in practice
Nine brewers, who were Conservative members of the former Parliament,
were defeated by Liberals; these were as follows:-Sir Henry Allsopp,
East Worcestershire; Sir Arthur Guinness, Dublin; Sir Gilbert Greenall,
Warrington; Pickering Phipps, Northampton; A. W. Hall, Oxford; Daniel
Thwaites, Blackburn; T. O. Wethered, Marlow; Edward Wells, Walling-
ford; S. C. Allsopp, East Staffordshire.

HR; Mr. W. H. O'Sullivan, H R
Limerick (City) - Mr. O'Shaughnessy,
HR; Mr. Gabbett, HR
Lisburn-Sir R. Wallace, C
Londonderry (County)-Right Hon.
H. Law, L; Sir J. M'Clure, L
Londonderry (City)-Mr. C. Lewis, C
Longford (County)-Mr.G. Errington,
HR; Mr. Justin M'Carthy, HR
Louth-Mr. P. Callan, H R; Mr.
Bellingham

Mallow Mr. W. M. Johnson, L
Mayo-Mr. O'C. Power, H R; Mr.
Isaac Nelson

Meath (County)-Mr. R. H. Medge,
HR; Mr. Alex. Sullivan
Monaghan- Mr. J. Givan, L; Mr.
Mr. W. Findlater, L
New Ross-Mr. J. W. Foley, HR
Newry- Mr. H. Thomson, C
Portarlington-Hon, B. Fitzpatrick,

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Tipperary (County)-Mr. P.J. Smyth,
HR; Mr. J. Dillon, H R
Tralee The O'Donoghue, H R
Tyrone Mr. Macartney, C; Mr. E.
F. Litton, L

Waterford (County)-Mr. H. Vil-
liers-Stuart, L; Mr. Blake, H R
Waterford (City)-Mr. R. Power,
HR; Mr. Edmond Learney, H R
Westmeath-Mr. T. D. Sullivan,
HR; Mr. H. J. Gill, HR
Wexford (Borough) Mr. W. A.
Redmond, HR
Wexford (County)- Mr. J. Barry,
HR; Mr. J. Byrne, H R
Wicklow-Mr. Corbett, HR;
M'Coan, HR
Youghal-Sir J. M'Kenna, HR

Mr.

SCOTLAND.
Aberdeenshire (E.)-Sir A. Gordon, L Edinburgh-Mr. M'Laren, L; Mr.
Aberdeenshire (West)- Dr. Far- Cowan, L
quharson, L
Edinburgh and St. Andrew's Uni-
versities-Dr. Lyon Playfair, L
Elgin and Nairn-Sir G. M. Grant, L
Elgin Burghs-Mr. Grant Duff, L
Falkirk Burghs-Mr. Ramsay, L
Fifeshire-Hon. R. P. Bruce, L
Forfarshire-Mr. J. W. Barclay, L
Glasgow-Mr. Anderson, L; Dr.

Aberdeen (City)- Dr. Webster, L
Argyleshire-Lord Colin Campbell, L
Ayrshire (North) Mr. R. W. Coch-
rane-Patrick, C
Ayrshire (South)-Col. Alexander, C
Ayr Burghs-Mr. R. F. Campbell, L
Banffshire-Mr. R. W. Duff, L
Berwickshire Mr. Marjoribanks, L
Buteshire-Mr. Dalrymple, C
Caithness-shire-Sir T. Sinclair, L
Clackmannan and Kinross-Right
Hon. W. P. Adam, L
Dumbartonshire-Mr. Orr Ewing, C
Dumfriesshire- Mr. R. Jardine, L
Dumfries Burghs-Mr. E. Noel, L
Dundee Mr. G. Armistead, L;

*Mr. Henderson, L

Cameron, L; Mr. Middleton, L
Glasgow and Aberdeen Universities-
Mr. Campbell, C
Greenock-Mr. J. Stewart, L
Haddingtonshire-Lord Elcho, C
Haddington Burghs-Sir D. Wedder-
burn, L

Hawick Burghs-Mr. Trevelyan, L
Inverness Burghs-Mr. C. F. Mack-
intosh, L

13
13

CHANGES IN PARLIAMENT DURING THE SESSION 1880 On March 24 the Parliament elected in 1874 was dissolved, and on April 28 the ensuing general Election was completed; but even before the elections were over a vacancy was created by the sudden death of Mr. S. S. Wright, the member for Nottingham. The vacancy was filled by the return of Mr. Arnold Morley. Mr. Herbert J. Gladstone was returned for Leeds, in the place of his father. Sir William Harcourt was defeated at Oxford, on presenting himself for re-election, by Mr. Hall, who was again unseated for bribery. Mr. Evans Williams was returned as successor to the Marquis of Hartington, who had been, like Mr. Gladstone, elected to fill two places. Mr. Mark J. Stewart defeated the Lord Advocate on offering himself for re-election, but again was unseated for bribery.

Mr. Parnell, being elected for two places, preferred to sit for Cork; Mr. A. M. Sullivan, as he declined to sit with Mr. Callan, was subsequently returned for Meath. The Rev. Mr. Nelson was returned for Mayo without opposition, and Mr. A. H. Bellingham for county Louth. Sir W. Harcourt was returned for Derby, Mr. Plimsoll resigning to make way for him; Sir John Lubbock was elected for the University of London, Mr. Lowe having been raised to the peerage as Viscount Sherbrooke; and Mr. Crompton Roberts, succeeded Mr. Knatchbull-Hugessen at Sandwich, who had also been raised to the Upper House as Lord Brabourne. Captain P. Bernard retired from Bandon rather than face a petition, and was replaced by Mr. Allman. Then came unseating on petition, Mr. Thomas A. Dickson, for Dungannon, who was replaced by his son, Mr. James Dickson. For Wallingford Mr. Walter Wren was replaced by Mr. P. Ralli, formerly M.P. for Bridport. Gravesend, Mr. Bevan was succeeded by Sir Sidney Waterlow. Eversham, Mr. D. Ratcliff was replaced by Mr. T. Lehmann. Plymouth, Sir E. Bates was replaced by Mr. E. Clarke, the rejected of Southwark. Tewkesbury, Captain Price was replaced by Mr. R. Biddulph Martin. Bewdley, Mr. Harrison was replaced by Mr. E. Baldwin. Lichfield, Col. Dyott by Col. Levett. Buteshire, Mr. Thomas Russell was disqualified and succeeded by Mr. C. Dalrymple. Berwick-on-Tweed, on the elevation of Mr. Strutt, by the death of his father, Lord Belper, returned Captain Horne, and on view of his elevation Sir Harcourt Johnstone resigned his seat for Scarborough to make way for Mr. Dodson, the President of the Local Government Board, who had been unseated on petition for Chester. Sir John Hay was returned for the Wigtown Boroughs in place of Mr. Stewart, unseated, and Lord Claude Hamilton was returned for Liverpool in place of Lord Ramsay, removed to the Upper House by the death of his father, Lord Dalhousie. In addition to these changes the House is short of twelve members, pending Reports of Commissions appointed to inquire into the prevalence of corrupt practices at Boston, Canterbury Chester, Gloucester, Knaresborough, Macclesfield, Oxford, and Sandwich,

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8h. 10m. p.m., or 51 minutes after sunset. She is near the Moon on the 1st and again on the 28th; and stationary among the stars on the 11th.

MARS is a morning star, rising on the 1st at 4h. 30m. a.m., or 1h. 8m. before sunrise; on the 11th at 4h. 5m. a.m., or 1h. 10m. before the Sun; on the 21st at 3h. 39m. a.m., or 1h. 16m. before sunrise; and on the 30th at 3h. 16m. a.m., or 1h. 21m. before the Sun. He is due south on the 1st at 9h. 25m. a.m.; on the 15th at 9h. 10a.m.; and on the last day at 8h. 54m. a.m. He is near the Moon on the 24th.

JUPITER sets on the 1st at 7h. 58m. p m.; or 1h. 27m. after sunset; on the 11th at 7h. 31m. p.m., or 44 minutes after sunset; on the 21st the planet

She is nearest the Earth on the 19th at midnight, and most distant from it and Sun set nearly together; and the planet sets in daylight after this day till

on the 7th.

MERCURY is a morning star, rising on the 1st at 4h. 59m a.m., or 39 minutes before sunrise; this interval gradually decreases to 32m. by the 11th, to 29m. by the 21st, and to 26m. by the 26th, the planet rising on this day at 4h. 19m. a.m. He is at his greatest distance from the Sun on the 6th, at his greatest western elongation (27 deg. 40 min.) on the 7th, and near the Moon on the 26th at about midnight.

VENUS is an evening star, setting on the 1st at 10h. 31m. p.m.; on the 11th at 10h. 12m. p.m., or 3h. 25m. after sunset; on the 21st at 9h. 20m. p.m., or about 2h. 16m. after sunset; and on the last day of the month at

Nov. 14. He rises at sunrise on the 24th, and 7 minutes before sunrise on the last day. He is due south on the 1st at 1h. 4m. p.m.; on the 15th at Oh. 21m. p.m.; and on the last day at 11h. 36m. a.m. He is near Saturn on the 22nd, and near the Sun on the same day, and near the Moon on the 28th.

SATURN sets on the 1st at Sh. 4m. p.m., or 1h. 33m. after sunset; on the 11th at 7h. 32m. p.m., or 45 minutes after sunset; on the 20th he sets at about the time of sunset, and from this day till Nov. 2 he sets in daylight, Herises at about sunrise on the 29th. He is due south on the 1st at 1h. 13m. p.m., on the 15th at Oh. 24m p.m, and on the last day at 11h. 33m. a.m. He is near the Sun and Jupiter on the 22nd, and near the Moon on the 28th.

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PUBLIC ACTS OF PARLIAMENT PASSED IN 1880,
IN THE 43RD AND 4TH YEARS OF HER MAJESTY'S REIGN.
The figure before each Act denotes the chapter.

1. An Act to appoint Public Works Loan Commissioners to grant money for the purpose of Loans by the Public Loan Commissioners and the Commissioners of Public Works in Ireland, &c. June 14.

2. An Act to amend the Glebe Loan Acts Ireland. June 29. 3. An Act to apply the sum of £4,925,325 out of the Consolidated Fund to the service of the year ending March 31, 1881. June 29.

4. An Act to provide for the appointment of Judicial Factors in Sheriff Courts of Scotland. July 9. 5. An Act to make provision for borrowing in respect of certain County Bridges. July 19. 6. An Act to amend the Representation of the People of Scotland. July 19. 7. An Act to extend the Union Assesment Committee Acts to single parishes under separate Boards of Guardians. July 19.

8. An Act to provide for the raising of Loans on behalf of the Isle of Man. July 19.

9. An Act to remove doubts as to the meaning of Expressions relative to Time occurring in Acts of Parliament, Deeds, and other legal intruments. Aug. 2.

10. An Act to amend the Law respecting the manner of passing grants uuder the Great Seal and respecting offices connected therewith. Aug. 2. 11. An Act to authorise the extension and further Limitation of the Tenures of certain University and College Emoluments, limited, or to be limited, by orders of the Oxford and Cambridge Commissioners. Aug. 2. 12. An Act to continue certain Turnpike Acts, and to repeal certain other Turnpike Acts, and for other purposes connected therewith. Aug. 2. 13. An Act to amend the Law in Ireland relating to the Registration of Births and Deaths. Aug. 2.

14. An Act to amend the Relief of Districts (Ireland) Act, 1880, and for other purposes relating thereto. Aug. 2.

15. An Act to further amend the Industrial Schools Act, 1866, and the Industrial Schools Act, Ireland, 1868 Aug. 2.

16. An Act to amend the Law relating to the payment of wages and rating of Merchant Seamen. Aug. 2.

17. An Act to make provision for Holidays in the Customs and Inland Revenue Office, Scotland. Aug. 2.

18. An Act to amend the Merchant Shipping Act, 1854. Aug. 2.

19. An Act to consolidate Enactments relating to certain Taxes and Duties under the management of the Board of Inland Revenue. Aug. 2. 20. An Act to repeal the duties on Malt, to grant and alter certain duties of Inland Revenue, and to amend the Laws in relation to certain other

duties.

21. An Act to raise the sum of £1.500,000 by Exchequer Bonds, Exchequer Bills, or Treasury Bills, for the service of the year ending March 31, 1880. Aug. 12.

22. An Act to amend the Merchant Shipping Act, 1854, so far as regards certain fees and expenses and sums receivable and payable by the Board of Trade. Aug 12.

23. An Act to make further provision as to by-laws respecting the attendance of children at school under the Elementary Education Act. Aug. 26. 21. An Act to consolidate and amend the law relating to the Manufacture and Sale of Spirits. Aug. 26.

25. An Act for the further amending the Acts relating to the raising of Money by the Metropolitan Board of Works and for other purposes relating thereto. Aug. 26.

26. An Act to extend to Scotland the facilities for effecting policies of Assurance for the benefit of married women and children now in force in England and Wales. Aug. 26.

27. An Act to amend the Law relating to the powers of Drainage Boards in Ireland to construct works outside the limits of their districts. Aug. 26. 28. An Act for taking the Census in Ireland.

29. An Act to amend the Courts of Justice Building Act. Aug. 26. 30. An Act to apply the sum of £10,818.274 out of the Consolidated Fund to the service of the year ending March 31, 1881.

31. An Act to amend the Railways Construction Facilities Act, 1864.
32. An Act to render valid certain Orders in Bastardy. Aug. 26.
33. An Act relating to Post Office money-orders.

34. An Act to abolish Imprisonment for Debt and to provide for the better Punishment of Fraudulent Debtors in Scotland, and other purposes. 35. An Act to amend the Laws relating to the Protection of Wild Birds. 36. An Act to amend the Savings Bank Acts. 37. An Act for taking the Census of England. 38. An Act for taking the Census of Scotland.

39. An Act to confer jurisdiction in Lunacy upon the County Court in Ireland in certain cases.

40. An Act to apply a sum out of the Consolidated Fund to the service of the year ending March 31, 1881, and appropriate the supplies granted in this Session of Parliament.

41. An Act to amend the Burial Laws.

42. An Act to extend and regulate the Liability of Employers to make compensation for personal injuries suffered by workmen in their service. 43. An Act to provide for the safe carriage of Grain Cargoes by Merchant Shipping. 44. An Act to explain and amend Sections 7, 13, and 14, of Districts (Ireland) Amendment Act, 1880. 45. An Act to amend the Criminal Law as to indecent assults on young

persons.

46. An Act to amend the Universities and College Estates Act, 1858. 47. An Act for the better protection of occupiers of land against injury to their crops from Ground Game.

48. An Act to continue various Expiring Laws.

During the Session there were passed 48 Public Acts and 203 Local and 9 Private Acts, of which four were ordered not to be printed.

THE GROUND GAME ACT.-The last important Act but one which received the Royal Assent on Sept. 7, 1850, was that bearing the above title. In a short preamble it is recited that, in the interests of good husbandry, and for the better security for capital and labour invested in the occupiers of land, it is necessary that further provision should be made to enable occupiers to protect their crops from injury and loss by ground game-the ground game being hares and rabbits. The Act contains only some seven or eight clauses, and enacts that an occupier shall have the right to kill

hares and rabbits concurrently with any other person (meaning thereby landlords) entitled to kill the same on lands in his occupation. The right to kill, however, is limited to the farmer himself and one other person, who must be specially authorised in writing. "No person shall be authorised by the occupier to kill or take ground game, except members of his household resident on the land in his occupation, persons in his ordinary service on such land, and any one other person bonâ fide employed by him for reward in the taking and destruction of ground game. Every person so authorised by the occupier, on demand by any person having a concurrent right to take and kill the ground game on the land, or any person authorised by him in writing to make such demand, shall produce to the person so demanding the document by which he is authorised, and in default he shall not be deemed to be an authorised person." Then follow certain instructions with regard to hired grazing or pasture land; and in the case of moorlands and uninclosed lands the rights conferred by the Act extend only from Dec. 11 in one year until March 31 in the following year. Then the occupier is not permitted to enter into an agreement with the landlord which shall contract himself out of the rights conferred by the Act. Neither is he to resort to spring traps or poison, or use firearms after sunset or before sunrise. The Act concludes with a saving clause with regard to existing prohibitions.

THE CITY PAROCHIAL CHARITIES.

A report of considerable interest has been presented to Parliament by a Commission appointed to inquire into the condition and administration of the parochial charities of the City of London. It appears that the area of the City proper comprises 109 parishes to the space of one square mile, not quite 700 acres. The report gives in a tabular form:

1. The area of each parish, according to the Census Returns, 1861. 2. The number of inhabited houses in 1851, 1881, and 1871, taken from the Census Returns of those 3. The population years.

4. The gross income of the charities in 1865, 1870, 1876, taken from the Parliamentary returns.

5. The number of outdoor paupers in March, 1879, from a return furnished by the clerk of the City Union.

6. The rateable value.

The population within that square mile was, according to the Census of 1861, 112.063; in 1871 it had fallen to 74,897, showing a decrease in that decade of 37,166 souls.

The list of the ecclesiastical parishes within the City of London shows how the civil parishes have been united for ecclesiastical purposes, and give in a tabular form for each civil and ecclesiastical parish the area, the population in 1871, the gross income of the charities, ecclesiastical and secular.

The income of the charities amounted at the time of
the last return to Parliament, in 1876, to
If from this amount be deducted that
of the charities administered under
schemes approved by the Court of
Chancery or the Charity Commis-
sioners...

And that of charities for which schemes
have been submitted but not approved
as yet

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£ s. d. 17,718 9 4

£ 8. d. 104,904 13 4

6,171 5 9

23,8 9 15 1

The remainder will be the amount still under the uncontrolled administration of the local authoritiesviz.

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81,014 18 3 Contemporaneously with these changes an immense increase in the value of property has taken place, including that from which the funds of the several charities are derived, the receipts from many of the estates having within the last few years doubled, or even trebled in amount. Thus the parish of All Hallows, Lombard-street, which has no poor, is possessed of several houses in Gracechurch-street. In 1851 these produced a rental of £482 a year. The present rental is upwards of £1200 a year. The rental of the parish estates of St. Mary's Abchurch was in 1860 £600, and has now increased to £1125 a year. In St. Peter's-le-Poer an estate which in 1873 produced only £60 a year now brings in no less a sum than £1450. With regard to the administration of the several funds, this is designated as mischievous, and that the recipients are pauperised, and that the money is often thrown away.

In many cases the objects specified by the trusts have ceased to exist, or their origin has been lost, and is, therefore, applied to purposes outside of charity, and even when the charities are being administered under the direction of the Court of Chancery the result is not always satisfactory.

In some cases the scheme has entirely ceased to be applicable to the existing circumstances. As an instance, certain charitable funds have been accumulated for the purpose of purchasing a piece of land to be used as a cemetery, for the inhabitants of St. Michael, Crooked-lane, only. The accumulations now amount to £1344, and are still going on. If ever the cemetery is purchased, however, it will remain almost unoccupied, for there are hardly any residents in the parish of St. Michael, and there certainly is no need of a cemetery for them. Again, in the case of Long's Charity, belonging to the parish of St. Edmund, though the scheme is comparatively recent, the income dealt with by it amounted to £1102. The present income is £4300. It is true the scheme directs that in case the funds should be augmented the payments for the several objects provided for should be increased accordingly; but it by no means follows that a more proper and advantageous use of the charitable funds might not be made when the increase is so enormous as in the present case.

After the Fire of London certain parishes whose churches had been burnt, and subsequently by separate Acts of Parliament other parishes, were united for ecclesiastical purposes, but all these stili remain distinct for civil purposes, and retain their full separate, and too often useless, parochial machinery of vestry clerks, churchwardens, overseers, and other parish officers.

THE PRESENT INCOME TAX originated 5th and 6th Victoria, cap. 35, June 22, 1842; but it was first imposed Jan. 4, 1799, by 39th Geo. III., cap. 12, during the war with France. This, however, was repealed on May 4, 1802, by 42nd Geo. III., cap. 42.

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A letter exceeding the weight of 12 oz. is liable to a postage of 1d. for every ounce, beginning with the first ounce. A letter, for example, weighing between 14 oz. and 15 oz. must be prepaid 18. 3d.

All inland letters must be prepaid in stamps. A letter posted unpaid is chargeable on delivery with double postage; and if insufficiently prepaid is chargeable with double the deficiency.

Letters for the Country posted in London or the London Districts on Saturday 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; if for places beyond that range, they are delivered on Monday. The late fee charged for posting inland ordinary letters, after the time of closing the boxes for the dispatch of a mail, is reduced to an uniform rate of a halfpenny.

All Post Offices in the London District are closed on Sundays, with some few exceptions, which are open for the receipt and dispatch of telegrams during the hours stated in Postal Guide.

On Bank Holidays the Postal and Telegraph arrangements in London are of an exceptional character, and due notice is given of them by means of, Notices to the public exhibited at Metropolitan Post Offices. Inquiries for Missing Letters, &c., should be made at the Secretary's Office, New Building, between ten a.m. and four p.m. (Saturdays between ten and one).

The Eeturned Letter Office is in Telegraph-street, Moorgate-street. The Money Order Office is at No. 1, Aldersgate-street. The Post-Office Savings Bank is in Queen Victoria-street, E.C.

LETTERS "TO BE CALLED FOR."

There is a Poste Restante both at the General Post Office, St. Martin'sle-Grand, and at the Charing-cross Post Office, where letters "to be called for" can be obtained between the hours of nine a.m. and tive p.m. No letters except communications from the Savings Bank Department) are taken in to be called for" at the other district or branch offices, and any so directed are sent to the Returned Letter Office to be returned to the COLONIAL AND FOREIGN LETTERS.

writers.

Full particulars of the rates of postage on letters to the colonies and foreign countries will be found in the British Postal Guide, published quarterly, price Sixpence.

No letter for any colony or foreign country may be above two feet in length or one foot in width or depth. Neither must it contain gold or silver money, jewels, or precious articles, or anything liable to Customs duties, can be sent, even if registered, to any country of the General Postal Union. INLAND BOOK POST.

The postage is one halfpenny for every 2 oz. or part of that weight. A packet posted wholly unpaid is charged with double the book postage; and if posted partially prepaid, with double the deficiency. A book packet may contain any number of separate books or other publications, photographs (when not on glass or in cases containing glass or any like substance), drawings, prints, or maps, and any quantity of paper, or any other substance in ordinary use for writing or printing upon; and the books or other publications, prints, maps, &c., may be either printed, written, engraved, lithographed, or plain, or any mixture of these. Further, all legitimate binding, mounting, or covering of a book, &c., or of a portion thereof, is allowed, whether such binding, &c., be loose or attached; as also rollers in the case of prints or maps, markers (whether of paper or otherwise) in the case of books, pens, or pencils, in the case of pocket-books, &c.; and, in short, whatever, is necessary for the safe transmission of such articles, or usually appertains thereto, but the binding, rollers, &c., must not be sent as a separate packet.

COLONIAL AND FOREIGN BOOK POST.

The limit of size for a book-packet addressed to any place abroad is 24 in. in length and 12 in. in width or depth.

Whatever is allowed to be sent in an inland book-packet may be sent in a book-packet to places abroad, except that water-colour drawings are not allowed to be sent in a book-packet to France or Algeria.

No writing or manuscript mark, however, beyond the name and address of the person to whom it is sent is admissible in or upon a packet forwarded via France to the Argentine Confederation, Bolivia, Chili, Ecuador, Hayti, Mexico, Paraguay, Peru, St. Thomas, Uruguay, United States of Colombia, or Venezuela.

FOREIGN CARD POST.

Foreign post-cards may be send to Canada and to all the countries comprised in the General Postal Union, with the exception of British India. The postage of a card is in every case one half the rate for a single letter. Foreign post-cards with an impressed stamp of 1d. and 14d. each are sold at that rate, and are transmissible to the majority of the countries of the Union without extra charge, but reference should be made for exceptional rates to the Post Office Guide.

REGISTRATION (INLAND AND FOREIGN.)

The fee for registering a letter, newspaper, or book-packet passing between any two places in the United Kingdom is twopence. The fee chargeable for registration to Colonies and Foreign Countries will be found in the Post Office Guide.

through the Indian Parcel Post Agency-established under authority of the Director-General of the Post Office of India-at 122, Leadenhall-street, E.C.; and (Branch Office) at 25, Cockspur-street, S.W.

2. The charge for parcels is 1s. per lb. or fraction of a lb. (prepayment optional), covering transit from London to destination in India. Insurance may be effected, if desired, at the rate (to be prepaid) of 1s. up to £3 value, 2s. 6d. up to £10 value, and 5s. up to £20 value. Indian Customs duty (if chargeable) will be realised from the addressee.

N.B.-Parcels containing books, or articles treated as books under the British Inland Book Post Rules, are charged 6d. per lb.

COLONIAL AND FOREIGN PATTERN AND SAMPLE POST. There is a Pattern and Sample Post to certain colonies and foreign countries, but it is restricted to bonâ fide trade patterns or samples of merchandise.

Goods sent for sale, or in execution of an order (however small the quantity may be), or any articles sent by one private individual to another which are not actually patterns or samples, are not admissible. The rates of postage are the same as for Book Packets.

ARTICLES NOT ALLOWED TO BE SENT BY POST.

It is forbidden to forward by post any obscene print, painting, photograph, book or card, or other article, or any letter, newspaper, publication, packet, or card having thereon any words, marks, or designs of a libellous or grossly offensive character; glass bottles, gunpowder, lucifer-matches or anything liable to combustion, razors, scissors, or other sharp instru ment, game, fish, fruit, or other perishable article.

MODES OF PREPAYMENT.

Inland letters, newspapers, and book-packets cannot be prepaid in money but must be prepaid by means of stamps, either adhesive or embossed or impressed. This rule applies also to registered letters.

Exceptions. At the Chief and District Post Offices, and at the Charingcross and Lombard-street Post Offices in London, as well as at the Head Offices in Edinburgh and Dublin, letters and book-packets may, from 10 a.m. to 4 p.m., be prepaid in money, provided the amount be never less than £1, and that the letters and book-packets be tied in bundles representing a postage of 5s. each, with the addresses arranged in the same direction.

Letters to places abroad must be prepaid wholly in stamps. Newspapers, book-packets, and sample-packets for places abroad can also be prepaid only by means of stamps; the prepayment being compulsory. British postage-stamps, though available for all letters, &c., going out of this country, are not, as a general rule, available for letters, &c., coming into it; the principal exception being in the case of letters posted by naval officers, marines, and seamen serving abroad, which, if posted in the ship's bag, must be prepaid by means of British postage-stamps.

POST-OFFICE MONEY ORDERS.

The regulations which came into operation Oct. 1, 1880, with respect to postal orders enacts that the following poundage be paid-1s., jd.; 2s. 6d., 5s.. or 7s. 6d., 1d.; 108., 12s. 6d, 15s., 17s. 6d., or 20s., 2d.

The postmaster may require the person to sign his name on the order before payment is made, although it has been already signed. A postal order may be crossed to a particular banker, and the banker to whom it is crossed may cross it to another banker or agent for collection; and when so crossed specially a postmaster shall refuse to pay it, except to the banker to whom it is crossed.

If three months shall have expired before the order is presented for payment a commission equal to the amount of the original poundage will be charged; and if the order contains any erasure or alteration, or is cut or defaced, the postmaster may refuse payment and refer the same to the Postmaster-General. The payment of the amount of a postal order shall discharge the Postmaster-General and his officers from all liability whatIslands and the Isle of Man. soever in respect of the order. The new regulations apply to the Channel

POST-OFFICE SAVINGS BANKS.

This department of the Post Office has been removed to a new building in Queen Victoria-street, and which is designed to accommodate the large number of officials and their 3560 ledgers, containing more than 2,000,000 of depositors' current accounts. The average daily issue of warrants during the past year was 4654; the greatest number issued on any one day was 9060 for the repayment of £34,200. In the course of the year more than The total number of offices 80,000 letters were received and answered. open for the transaction of Savings Bank business was at the end of the year 5831.

The average balance to the credit of each open account at the close of the year was £161s. 4d., or an increase of 54d. upon the average balance, and the relative proportion for England and Wales, Scotland, and Ireland being £16 1s. 11d., £10 148. 34d., and £19 6s. 3 d., as compared with £16 18. 5 d., £10 118. 114d., and £19 6s. d. respectively.

The total amount of interest allowed to depositors from the establishment of Post-Office Savings Banks to the end of 1878 was £5,937,033, of which £699,603 accrued during the year 1878, being an increase of £38,144 above the amount which accrued during the previous year.

By an Act which came into operation in November, 1880, an alteration was made in the rate of interest payable to depositors, which shall not exceed £2158. per cent per annum On a request made to the Postmaster-General a depositor may have his savings invested, provided the sum shall not be less than ten pounds, or the current price of ten pounds stock; and the amount of stock credited in any savings bank year shall not exceed one hundred pounds stock. The whole amount of stock credited to any one's account shall not exceed five hundred pounds stock.

SAVINGS IN POSTAGE-STAMPS.-The Postmaster-General, with a view of affording facilities to the public for collecting, by means of postage-stamps, sums of one shilling, that being the smallest amount received by the Postoffice Savings Bank, ordered that:-"Any person desirous of saving 1s., by means of penny contributions, for deposit in the Post-office Savings Bank, may do so by purchasing with every penny so saved a penny postagetwelve such stamps have been so affixed, the form may then be taken to any post-office savings bank in the United Kingdom, where it will be received by the postmaster either as the first deposit in a new account then to be opened, or as an ordinary deposit if the owner of it has already opened an account. The stumps affixed to this form must not be defaced or in any way damaged, or they cannot be received by a postmaster.

Every letter to be registered should be presented at the counter, and a receipt obtained for it, and should on no account be dropped into the letter-stamp and affixing it to a form to be obtained at the Post-Office. When box. If, contrary to this rule, a letter marked "Registered," be dropped into the letter-box, it will, if directed to any place in the United Kingdom or the British Colonies, be liable to a registration fee of 4d., instead of the ordinary fee of 2d.' INDIAN PARCEL POST.

1. Persons wishing to send parcels to any part of British India can do so

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