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Childe-Pemberton, Charles Orlando,
J.P., D.L.-1.
Coleridge, Rev. Edward.-18.
Deasy, the Right Hon. Richard, P.C.,
Lord Justice of Appeal, Ireland.
-6.
Druitt, Dr. Robert, F.R.C.S.-13.
Dundas, William Pitt, C.B.-17.
Ellison, Cuthbert Edward, Esq., of
Lambeth Police Court.-2.
Farr, Dr. William, F.R.S., C.B., &c.
Gandy, Lieut.-Colonel Frederic, late
Scots Fusilier Guards.-25.
Garfit, Thomas, late M.P. for Boston.
-29.

Gordon, the Rev. Osborne, B.D.,
Rector of Easthampstead.
Gregory, Captain Arthur Hood Gros-
venor, of Styvechale.-17.
Jenner, Robert Francis Lascelles,
Esq., J.P. and D.L.-8.
Lanyon, Lady Florence.

Lee, the Ven. William, Archdeacon
of Dublin.-11.
Liebenrood, Captain John, R.N.-11.
Longcroft, Major-General Thomas
Craufurd, late Madras Army.
M'Arthur, Lieut.-Colonel Edward,
Royal Marine Artillery.-11.
Maceroni, Mrs. Elizabeth Anne, of
Heathside, Weybridge.
M'Neil, Sir John, G.C.B.-16.
Reade, Samuel, artist.-6.
Rokeby, the Right Hon. Henry, sixth
Baron.-25.

Shaw, Mr. James, iron merchant.-23.
Sidney, Samuel, author.
Steele,

William Edward, M.D.,

Knollys, General the Right Hon. Sir
William Thomas, K.C.B., P.C,
D.C.L, LL.D., Colonel of Scots
Fusilier Guards, &c.-23.
Law, Lieut.-Colonel Edward Augus-
tine.-18.

Leigh, Henry Sambrook, Esq.,
dramatist and littérateur.-16.
Malkin, Lady Elizabeth.-7.
Napier, Dowager Lady Eliza.-6.
Owen, Robert Brisco, M.D., F.L.S.,
J.P. and D.L.-6.

Parr, General Thomas Chase, of her
Majesty's Indian Army.-15.
Sabine, General Sir Edward, K.C.B.,
D.C.L.. LL.D., &c.-26.
Savage, Sir John, of Belfast.
Scott, Lieut.-Colonel William Glen-
donwyn Scott.-16.
Spottiswoode, William, LL.D., M.A.,
President of the R.S.-27.
Stourton, the Hon. Mary.-6.
Thruston, Clement Arthur, Esq., of
Pennal Tower.-9.
Turle, Henry Frederic, the editor of
"Notes and Queries."-28.
Veysie, Lieut.-Colonel William (re-
tired). Indian Army.-10.
Way, John Thomas, chemist.-28.
Wheeler, Serjeant.-17.

JULY.

Abbiss, the Rev. John, M.A., Rector
of St. Bartholomew-the-Great.-8.
Ayrton, Matilda Chaplin.-19.
Bagwell-Purefoy, Colonel Edward,

J.P. and D.L.-7.

Baylee, the Rev. Joseph, D.D., Vicar
of Sheepscombe.--7.

University of Cambridge.-21.

F.K.G.C.P.T.-6.
Stirling, Mr. James.-19.
Turner, Lady Judith, widow of Sir Birks, the Rev. T. Rawson, M.A.,
Charles Robert Turner.-2.
Webber, Colonel George D., C.B.
Westmeath, the Right Hon. William
St. George Nugent, tenth Earl of.

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Aylmer, Sir Gerald George, Bart.
J.P., formerly High Sheriff.-25.
Barnard, Colonel William Andrew
Moore, late Grenadier Guards.-4.
the
Bewick, Miss Isabella,
last
surviving member of the family
of Thomas Bewick.
Bowyer, Sir George, Bart., D.C.L.,
formerly M.P. for Dundalk and
for Wexford.--7.
Brown, John, Esq., late of Coldham
Hall, Wisbech, J.P. and D.L.-14.
Buller, the Rev. Richard, ¡formerly
Rector of Lanreath.-19.
Bury-Russell, Colonel Richard, J.P.,
Devon.

Carmichael, Sir James Robert, Bart.,
D.L.-7.

Carus - Wilson,
Esq.-11.
Chichester, Robert Bruce, Esq.-11.
Cochrane, Sir James, late Chief
Justice of Gibraltar.-24.
Colenso, the Right Rev. John Wil-
liam, D.D., Bishop of Natal.
Cuninghame, Henry Montgomery.
Darell, the Rev. Sir William Lionel,
Bart., M.A.-1.
Darvill, Lady Ann.-28.
Farquhar, Captain, of Glenesk.
FitzGerald, Edward, Esq.-14.
Forbes, the Hon. Robert, late of the
Bengal Civil Service.-2.
Forrest, Sir John, Bart.-5.
Green, John, formerly M.P. for
Kilkenny.-16.
Hughes, the Hon. Emily, daughter
of the first Lord Dinorben -30.
Johnson, Sir Henry Franks Frederic,
Bart., 5th Foot.-20.
Jones-Parry, Lady Elizabeth.
Kennedy, Sir Arthur Edward,
G.C.M.G., C.B., Governor of
Queensland.-3.

William Wilson,

Blagden-Hale, Robert, Esq., formerly

M.P. for West Gloucester.-22.

Boyd, the Very Rev. Archibald, D.D.,

Dean of Exeter.-11.

Burke, the Very Rev. Thomas

Nicholas.-2.

Clark, Ann, widow of Sir William
Stephenson Clark.-16.
Carnegie, Captain the Hon. John,

R.N., J.P. and D.L.-5.
Coltman. the Rev. George, J.P.-19.
Coyney, Lieut.-Colonel Charles, J.P.,

D.L.-19.

Smith, Sir John Lucie, C.M.G, Chief
Justice of Jamaica.-9.
Spence, Mr. Peter, chemist.-5.
Strain, the Most Rev. John, R.C.
Archbishop of St. Andrews and
Edinburgh.-2.

Thomas, the Rev. John, D.C.L.,
Canon of Canterbury.-18.
Trotter, the Hon. Charlotte Amelia.
-16.

Watts, John James, Knight of St.
John of Jerusalem.-9.
Webb, Captain Matthew, celebrated
swimmer.-24.
Whyte-Melville, John. Esq., Con-
vener of the county of Fife.-16.
Williams, General Sir William Fen-
wick, Bart., G.C.B., formerly M.P.
for Calne.-26.

AUGUST.

Addington, the Rev. Henry, M.A.

17.

Amherst, the Right Rev. Francis
Kerril, R.C. Bishop of North-
ampton.-21.
Berens, Henry Hulse, Esq., J.P., of
Sidcup, Kent.-23.
Buckley, the Rev. John Wall, M.A.,
Vicar of St. Mary's, Paddington.-

15.

Chambord, Henri Charles Ferdinand
Marie Dieudonné, d'Artois, Duc de
Bordeaux, and Comte de.-24.
Crossley, James, Esq.
Dickins, William, Esq., D.L., of
Chevrington.-18.

Gaskell, John Upton, Esq.-8.
Green, John Philip, formerly a Judge
of the High Court of Judicature of
Bombay.-28.

Key, General George William,
Colonel 15th King's Hussars.-20.
Love, Mrs., widow of Joseph Love.—
24.

Moffat, the Rev. Robert, South
African missionary and traveller.

-9.

Papillon, Thomas, Esq., J.P. and
D.L.-19.

Pringle, Lady Anne.-4.
Probyn, Major Oliver, C. I. E., late
Bombay Army.-29.
Reilly, Sir Francis, Savage, K.C.M.G.,
Q.Č.-27.
Rivett-Carnack,

Sir John, Bart.,.
formerly M.P. for Lymington.-4.
Rushbrooke, Captain W. H.-28.
Scott, Sir Edward Henry, Bart.-1.
Smith, John Alexander, M.D.-17.
Vacher, Charles, artist.-21.
Wood, Lady Marie Isabella.-24.

LOSS OF LIFE BY WARS. The following figures are taken from the statistics of the Franco-German War, published by the Prussian War Office. In August, 1870, 780,728German soldiers crossed the French frontier, followed during the war by 222,762 others. The soldiers remaining in Germany were 400,000. At the close of the armistice the German Army counted 936,918 men. The army besieging Paris numbered 180,000 men, while the Paris garrison numbered 230,000men. The number of combats in which at least one company, one squadron, or a battery was engaged was 766. 333,341 French prisoners were sent into

Germany. The French lost 107 flags. 7441 cannon, and 850,000 firearms. The loss of the German Army was 129,000 men, of whom 40,862 were killed and 88,838 wounded; 17,572 were killed on the field, and 10,710 died in consequence of their wounds. The battle of Gravelotte cost 20,159 men; Mars-la-Tour. 15,790; Woerth, 10,642; Sedan, 9924; the siege of Paris, 12,509; and Metz, 5571. The number of shots from field guns was 362,662. The soldiers used 30,000,000 cartridges, the most being used by the 3rd Corps at Mars-la-Tour, where 720,000 rifle-shots were fired, and the batteries fired 10,500 grenades.

So many estimates have been published of the loss of life occasioned by the Great Civil War in America that it may not be without interest to reproduce some statistics from "The Statistical Record of the Armies of the United States." From April, 1861, to May, 1865, there were 2261 engageformerly M.P. for Mid-Lincoln-ments between the Confederate and the Union forces. Among the bloodiest shire.-14. battles were

Cracroft-Amcotts,

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The losses in battle are smaller than the number of those who died of disease. From May, 1861, to June, 1865, in the army hospitals 6,049,648 cases were treated 185,353 men died and 223,535 were discharged, disabled by wounds or disease from continuing their services in the Army. The year after the war 10,274 soldiers died, making a total of 195,627 deaths in hospitals. The number of all who died during the war cannot be accurately ascertained; the nearest approach that has been arrived at is that losses by death amount to 304,369. Of these from 35,000 to 61,000 were killed outright in battle, 35,000 to 50,000 died of wounds received in action, 150,000 to 190,000 died of disease. This ghastly total does not include the Confederate dead, who were at least as numerous.

CIVIL LIST PENSIONS.

A List of all Pensions granted during the year ended June, 1883, and charged upon the Civil List :

Mr. Samuel Rawson Gardiner, £150, in recognition of his valuable contributions to the History of England.

Mrs. Emma Robinson, £80, in recognition of the services of her husband, the late Canon Robinson, in the cause of Public Education.

Mr. John Hullah, £150, in recognition of his great services in the advancement of Musical Education in this Country.

Mr. David Wingate, £50, in consideration of his merit as a Poet, and of his narrow means of subsistence.

Mrs. Alma Haas, £80, in recognition of the position of her late husband, Dr. Haas, as an Oriental Scholar, and of his important services in the British Museum.

Mrs. Auguste Marghereta Elizabeth Palmer, £200, in recognition of the services of her late husband, Professor Palmer, and in view of all the circumstances of the case.

His Imperial Highness Prince Lucien Louis Bonaparte, £250, in consideration of his services to literature and learning.

Anna Maria Lady Palliser, £150, in recognition of the valuable services of her late husband, Sir William Palliser, in the improvement of the manufacture of projectiles and rifled ordnance.

Mrs. Harriette Scott Russell, £90, in consideration of the high position held by her late husband as a Naval Architect.

Mr. Matthew Arnold, £250, in consideration of his services to literature.

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BANK NOTE for money:Not exceeding £1

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Exc. £1 and not exc. £2

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Copy or Extract (attested or authenticated), the same duty as original, but not to exceed LEGACY AND SUCCESSION DUTIES:-

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1d.

Exc. £10 and not exc. £20

BIRTHS, MARRIAGES, AND DEATHS-Certified copy or extract of or from any register of

020 0 8 0 050

To children of the Deceased, or their Descendants, or to the Father or Mother or other Lineal Ancestor of the Deceased, £1 per cent.

The persons chargeable with duty, at the rate of £1 per cent, are 0 8 6 exempt in cases where the probate or letters of administration have been obtained on or after June 1, 1881, in respect of the estate and effects, according to the value, whereof duty shall have been paid on the affidavit, or inventory, or account, in conformity with the 44 Vict., cap. 12.

001

(To be paid by the person requiring such copy or extract.) MORTGAGE, BOND, DEBENTURE, COVENANT, WARRANT OF ATTORNEY to confess and enter up judgment, and FOREIGN SECURITY of any kind. Being the only, or principal, or primary security for the payment or repayment of moneyNot exceeding £25

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For every £100, or fractional part of £100, of such amount

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CHEQUES, DRAFTS, OR ORDERS ON DEMAND which must be cancelled by the person drawing the cheque, draft, or order, by writing his name on the stamp.

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PROPERTY AND INCOME TAX. From April, 1883, to April, 1884, the Property and Income Tax is fixed at 5d. in the pound; incomes of less than £150 per annum exempt; if above £150 and not exceeding £400 are taxed at the rate of 5d. in the pound, allowing an abatement of £120. Other exemptions-the premiums paid by a person for an Assurance on his own life, or on the life of his wife, or for a Deferred Annuity to his Widow, are declared free from Income Tax, provided such premiums do not exceed one sixth of his returnable income. The balance of average profits for the three years previous, from April to April, deductions allowed to be made. For repairs of premises occupied for purposes of trade, and supply and repair of implements and utensils employed in trade or profession. For bad debts, for average losses, and also for rent of house or offices used for the purpose of trade or profession, such sum not exceeding two third parts of such rent.

DUTIES PA YABLE ON INHABITED HOUSES OF THE ANNUAL VALUE OF £20 OR UPWARDS.

The duty is 6d. in the pound in respect of dwelling-houses occupied by any person in trade who shall expose to sale and sell any goods in any shop or warehouse, being part of the same dwelling-house and in front and on the ground or basement story thereof; or by a person licensed to sell therein, by retail, beer; hotel or coffee-house keeper; or as a farmhouse by a tenant or farm servant, and bona fide used for the purpose of husbandry only. The duty is 9d. in the pound for dwelling-houses and offices not occupied and used for any of the purposes described in the preceding. Exemptions.-Market-gardens and Nursery-grounds.

PROBATE AND ACCOUNT DUTY :—

On affidavit of value for probate or letters of administration and inventory (unless a former inventory exhibited before June 1, 1881) of estate in respect of which probate or letters of administration granted or inventory exhibited on and after June 1, 1881, except as hereafter mentioned, and an account to be delivered to Commissioners of Inland Revenue under 44 Vict., c. 12, sec. 38, on death of person dying on or after June 1, 1881, of (1) donationes mortes causâ, (2) beneficial interest on property accruing by survivorship, (3) property passing under voluntary settlement, interest for life or absolute power of revocation reserved to settler:

Where value exceeds £100 and not £300, £1 for each £50 or fraction .of £50.

Where value exceeds £300 and not £1000, £1 5s. for each £50 or fraction of £50.

Where value exceeds £1000, £3 for each £100 or fraction of £100. The value of estate of person dying domiciled in United Kingdom may be ascertained by deduction of debts due to persons resident in United Kingdom, and funeral expenses.

The legacy and succession duties at 1 per cent are not payable on assets covered by the stamp on the affidavit inventory or account.

On affidavit of value or inventory where gross value of personal estate in United Kingdom or abroad of person dying on or after June, 1, 1881, does not exceed £300.

A fixed duty of 30s., which satisfies legacy and succession duties on property to which the affidavit or inventory relates.

The stamp duty of 58. per cent paid on deed of voluntary settlement of property included in an account will be returned, on production of deed, to person delivering the account.

Heavy penalities are imposed for not paying probate and account duties within prescribed time!

Exemptions.-Affidavit or inventory of estate under £100 of person dying after July 25, 1864, and of estate of any common seaman, marine, or soldier slain or dying in her Majesty's service.

To Brothers and Sisters of the Deceased, or their Descendants, £3 per cent.

To Brothers and Sisters of the Father or Mother of the Deceased, or their Descendants, £5 per cent.

To Brothers and Sisters of the Grandfather or Grandmother of the Deceased, or their Descendants, £6 per cent.

To any Person in any other Degree of collateral Consanguinity, or to a Stranger in Blood to the Deceased, £10 per cent.

The Husband or Wife is not chargeable with duty; and the Husband or Wife of a relation is chargeable with duty at the lower rate.

Penalties.-Persons paying or receiving any legacy, residue, or share of residue liable to duty, without taking or signing the proper receipt for the same, are subject to a penalty of £10 per cent on the amount or value of such legacy, residue, or share of residue.

Persons not giving notice of a succession, or not delivering an account, are subject to a penalty of £10 per cent upon duty calculated at £1 per cent for every month of delay. Also see" Probate Duty." LETTER OF ALLOTMENT of any share, 1d.

LETTERS PATENT, GRANT OF, to any honour or dignity, viz. :— Duke, £350; Marquis, £300; Earl, £250; Viscount, £200; Baron, £150; Precedence, £100; Baronet, £100; Congé d'élire to elect an Archbishop or Bishop, £30; any other honour or dignity, £30. Change of surname or arms, in accordance with will, £50; upon voluntary application, £10.

INLAND REVENUE AND EXCISE LICENSES.

Impressed Bill Stamps of the respective values of 1d., 2d., 3d., 6d., 9d., and 18., and 6d. adhesive stamps (for agreements, contracts, &c.) are sold at all the Chief Post Offices.

Civil Service and Judicature Fee Stamps are sold at all Head Post Offices, the Department-viz. :Excise Licenses of the following descriptions and values are supplied by

Dog, Gun, and Private Brewers' Licenses, which are issued at all Money Order Offices in England and Scotland.

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Bills of Exchange or Promissory Notes, payable at any time after date, have three Days of Grace allowed: thus, a bill dated Jan. 1 at two months' date is not due till March 4; but by a recent Act no Days of Grace are allowed on bills drawn at sight, or on demand; such must, therefore, be paid on presentation. Bills falling due upon Bank Holidays are payable the day after; but those falling due on Sundays, on Good Fridav, or Christmas Day, must be paid the day before.

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