CORRECTIONS AND ADDITIONS. A DHESION, second paragraph: for about the same time, read, about the year 1713. ARIANS. For defence of low Arianism, read, defence of Arianism. ASTRONOMY. In the fourteenth page of this article, near the top of the first column, read, instead of what is there found, "The diameter at the poles is 7,893 English miles; at the equator it is 7,928 miles." CAULIS is referred to from ACAULOSE; the reference should have been made to the article BOTANY. CONCHA. Instead of this, the reference should have been to SHELL. CORN laws is referred to from the article BOUNTY; the reference should have been to the article Conn trade. COUTCHOUC. Read CAOUTCHOUC. CYCLE is referred to from CALENDAR, but the reference should have been made to CHRONOLOGY, where an account of the several cycles will be found. EQUATONAL. Read EQUATORIAL. FISHING flies have been referred to from the article ANGLING, and being omitted in the alphabetical order, we add in this place, that a fishing fly is a bait used in angling for various kinds of fish. The fly is either natural or artificial. The chief of the natural flies are the "stone fly," found under hollow stones at the sides of rivers, between April and July; it is brown, with yellow streaks, and has large wings; the " green drake," found among stones by river sides; it has a yellow body ribbed with green, it is long and slender, with wings like a butterfly, and is common in the spring: "the oak fly," found in the body of an oak or ash, is of a brown colour, and common during the summer months: the "palmer fly," or worm, found on the leaves of plants, when it assumes the fly state from that of the caterpillar; it is much used in trout fishing: the "ant fly," found in ant hills from June to September: the "May fly" is to be found playing at the river side, especially before rain and the "black fly," which is to be found upon every hawthorn after the buds are off. VOL. VI. : There are two ways to fish with natural flies, either on the surface of the water, or a little underneath it. In angling for roach, dace, &c. the fly should be allowed to glide down the stream to the fish; but in very still water the bait may be drawn by the fish, which will make him eagerly pursue it. There are many sorts of artificial flies to be had at the shops; they are made in imitation of natural flies, and the rules for using them are as follow. Keep as far from the water's edge as may be, and fish down the stream with the sun at your back; the line must not touch the water. In clear rivers the angler must use small flies with slender wings, but in muddy waters a larger fly may be used. After rain, when the waters are muddy, an orange coloured fly may be used with advantage in a clear day, the fly must be light coloured, and in dark waters the fly must be dark. The line should in general be twice as long as the rod: but, after all, much will depend on a quick eye and active hand. Flies made for catching salmon must have their wings standing one behind the other. This fish is said to be attracted by the gaudiest colours that can be obtained; the wings and tail should be long and spreading. FRANKS, or franking letters, which ought to have been included in the article POST-OFFICE, is a privilege that has been enjoyed by members of parliament from the first institution of the post-office. The original design of this exemption was, that they might correspond freely with their constituents on the business of the nation. For many years it was sufficient to frank a letter or packet, that any member of parliament subscribed his name at the bottom of the cover. By degrees, however, this privilege was so much abused, that it was enacted that no letter should pass free, unless the whole direction was in the hand writing of the member, and his subscription annexed: a subsequent act obliges the member to write not only the full direction, but to note the town at which the office is where the letter is sent from. A member of parliament can 4 I frank only ten letters on each day, and receive fifteen free of postage: each of which must weigh less than one ounce. GAURS. This word having been referred to, it is necessary to mention that the Gaurs are an ancient sect of magicians in Persia, where they are employed in the meanest offices, and vilest drudgery. They are said to be harmless in their manners, zealous in their opinions, rigorous in their morals, and exact in their dealings. They profess the worship of one God alone, the belief of a resurrection and a future judgment, and utterly detest all idolatry. They perform their acts of worship in the presence of fire, for which they have much veneration, regarding it as the most perfect emblem of the living and invisible God. They exhibit the same marks of respect for Zoroaster that the Jews have for Moses, esteeming him as a prophet sent from God. GUIAČ. Read GUAIACUM. PERSICA was referred to from NECTARINE, but the reference should have been to AMYGDALUS, of which genus the persica, or nectarine, is only a species. PRINTING, stereotype. In the second paragraph, for by the Jesuits, read say the Jesuits. See STEREOTYPE. STAMP duties, a branch of the public revenue, raised by requiring that all deeds or documents, in order to be valid, shall be written on paper or parchment bearing a public seal, for which a tax is paid. This mode of taxation was introduced into England in 1671, by "an act for laying an imposition on proceedings at law;" but the act in 1694, for imposing several duties upon vellum, parchment and paper, may be considered as the commencement of the present Stamp Office, as a particular set of commissioners was then appointed for managing the duties. These duties at first were to continue only for a limited period, but about the year 1698 several new ones were granted, to continue for ever, to which, additions, almost without end, have, at different times, been since made, as will appear from the following statement. The total gross produce of the stamp duties, in the year 1713, was 107,7791., the charges of management of which amounted to 14,296/., leaving a nett produce of only 93,4831. In 1723 the nett produce had increased to 130,4097.; and it seldom exceeded this amount till 1757, when some new stamp duties were imposed, by which the total nett amount of this revenue was increased to 267,7251.: In 1766 it amounted to JESUITS. In this article, for Loyoly 285,2667.; and no material additions were and 1738, read Loyola and 1538. HOWITZ, or HOWITZER, in military affairs, a kind of mortar mounted upon a field carriage like a gun. The difference between a mortar and a howitzer is, that the trunnions of the first are at the end, and of the other in the middle. The invention of howitzers is of much later date than that of mortars. The construction is various, but the chamber is always cylindrical. They are distinguished by the diameter of the bore. A battery of howitzers is formed in the same way as a gun-battery, only the embrazures are at least a foot wider, on account of the shortness of the howitzer. LINARIA has been referred to from LINNET, which is a species of FRINGILLA, and under that article the description will be found. MUSTELA has been referred to from FERRET, &c. but the reference should have been to VIVERRA, where the princi pal species are described. NAZARENES, in church history, has been referred to from the article EBIONITES; and being omitted in its proper place, we may observe here, that it was a name originally applied to Christians in general, as followers of Jesus of Nazereth; but was afterwards restrained to that sect, who endeavoured to blend the institutions of the mosaic law with those which are peculiar to the gospel. NECROMANCY being referred to, we define the term as a species of pretended divination, performed by raising the dead, and extorting answers from them. made till towards the conclusion of the American war. In 1782, a duty was im posed on fire-insurances, which, though not actually collected by means of stamps, was classed with the stamp duties. In 1784, additional duties were laid on gold and silver plate. In 1785, duties were laid on post-horses, quack medicines, game licenses, attorneys' licenses, and pawnbrokers; all of which were deemed stamp duties, and considerably augmented the annual amount. But a far greater increase took place in the course of the war which began in 1793, during which new stamp duties were imposed on receipts, bills of exchange, attorneys' articles, sea, insurances, licenses to wear hair-powder, horse dealers' licenses, legacies, hats, stage-coaches, deeds, armorial bearings, small notes, medicines, and several other articles, which soon increased this branch of the revenue to more than double its former amount; and it is a mode of tax ation, which it is in general so difficult to evade, and is attended with such a comparatively small expense in collecting, that there can be little doubt that it will be extended as far as possible. The total produce of stamp duties of Great Britain the year ending in January, 1806, was 4,194,2857. 12s. 104d. This sum was subject to some deductions, but when these were made, the produce was little less than four millions sterling. The expense of collection amounts to 34 per cent. on the gross revenue. The following are some of the principal stamp duties in which the public are most interested, payable after the 10th of October, 1808. 1. 8. d. Above 51. 5s. to 201. Above 201. to 30%. Above 30%. to 501. 0 02 Above 50%. to 100/ s. d. 004 008 01 0 016 030 0 4 6 07 6 0 0 4 0 1 Promissory Note in any other manner than to bearer on demand, (not re-issuable :) 02 0 0 5 0 05 0 1. S. d. Above 500l. to 1,000l. 010 Above 1,000l. to 3,000l. 0 10 0 1 0 0 0 1 6 020 030 PROBATES OF WILLS, OR LETTERS OF ADMINISTRATION. 040 050 l. s. 0 7 6 Above the value of 20%. and un 0 10 1 0 0 Of 100%.and under 2001. 2 0 5 0 8 0 15 O 22 0 30 0 40 0 2,000 3,500 50 3,500 5,000 60 0 5,000 7,500 75 0 7,500 10,000 12,500 110 O 12,500 15,000 135 0 Above 50l. to 100%. Above 1007. to 2007. Above 2001. to 500l. Above 500l. to 1,0007. N. B. Every species of order or receipt, which, being given as a consideration for money, enables the payee to receive the sum expressed therein from a third person, is considered as a bill of exchange; excepting drafts to bearer on demand,drawn on any banker residing within 10 miles of the place where the same is drawn, provided the place be specified thereon. Bank bills and bank post bills, and bills drawn for wages, &c. of navy and army, are exempted from the duty. All legacies, pecuniary or specific, out of personal estate, or charged on real ustate; and all residues of personal estate, whether devised by will, or accruing by succession, and all shares and residues arising from the sale of real estate under a will. If the value amounts to or exceeds 201. a duty per cent, as follows: To children of the deceased, or their descendants, 17. To a brother or sister of the deceased, or their descendants, 21. 10s. To a brother or sister of the deceased's father or mother, or their descendants, 47. To a brother or sister of the deceased's grandfather or grandmother, or their de scendants, 51. To any collateral relation, or to a stranger in blood, 102. The husband or wife of the deceased is exempt from the above duties. ANNUAL LICENCES. Licence to appraiser (not a licensed auctioneer) annual, 68. To any banker, &c. who shall issue any promissory note payable on demand, and be re-issuable, 201. For selling medicines, &c. liable to duty under said act, 44 George III. c. 98, (usually called quack medicines :) In London or Westminster, (or within 21. In any other city, borough, or town corporate, or in Manchester, Birmingham, or Sheffield, 10s. In any other place, 58. For exercising the trade of a pawnbroker: In London or Westminster, or twopenny post district, 10. In any other place, 51. By postmasters, or persons letting to hire horses, for travelling post, by the mile, or from stage to stage, or for a day, or for any less period than 28 days, for drawing carriages used in travelling post, 5s. By persons keeping public stage coaches or carriages, for each carriage so kept: 58. If carrying 4 inside passengers, More than 4 and not more than 6, 6s. More than 6 and not more than 8, 78. More than 8 and not more than 10, 8s. More than 10, 98. Children in lap are excepted from the several numbers. PROCEEDINGS IN THE COURTS. Duties on Law Proceedings, in the courts, to be paid in respect of every skin, sheet, &c. except where they are imposed according to the number of words, or otherwise expressly charged. 1,080 words, including any schedule, &c. 16s. Containing more than 1,080 words, 17. 10s. And further, for every 1,080 words beyond the first 1,080, 17. Almanack or Calendar for the year, or less, 18. If for more years, then for each year for which it shall serve, 1s. Perpe tual Almanack, 10s. Calendars or perpetual almanacks, in bibles or prayer books, excepted. Appraisement of estate, real or personal, in any case whatsoever, except appraisement by order of an admiralty court, amount not exceeding 501., 2s. 6d. Exceeding 50%. to 1004., 5s.-Exceeding 1007. to 2007, 10s.-Exceeding 200l. to 50C, 15s-Exceeding 500l., 17. Articles of Apprenticeship and Clerkship. Any profession or trade, &c. except attorneys and others specifically charged, where the premium does not amount to 1. s. d. 0 15 0 other officer, who shall act in any of the above capacities for any other emolument than the regular emolument of the office: when residing within the limits of the two-penny post in England, or within the city or shire of Edinburgh, and if he shall have been admitted 3 years or upwards, 107. Or if not so long admitted, 57. When residing elsewhere, and admitted for three years, or upwards, 67. Or if not so long admitted, 31. Conveyance (whether grant, assignment, transfer, renunciation, or of any other description whatever) on the sale of any lands, rents, or other property, real or personal, heritable or moveable, or of any right, title, interest, &c. in the same; for the principal or only deed whereby such property shall be granted or conveyed to or vested in the purchaser, &c. Where the purchase-money (which shall be truly expressed therein) shall not amount to 50l., 15s. 301. 301, and under 501. 1 10 0 1. s. 4,0007. 6 0 5,000l. 7 0 10,000. 9 0 15,000. 12 0 20,000. 15 0 20 0 15,000Z. 20,000l. Where the total amount of the money secured, or to be ultimately recoverable, shall be uncertain, being for money to be hereafter advanced, or to become due on account current, 201. Certificate to be taken out yearly, by attornies, solicitors, or proctors, in England; and by writers to the signet, solicitors, agents, attornies, or procurators, in any of the courts in Scotland; notaries public in England and Scotland; and also by every sworn clerk, clerk in court, and 50,000. or upwards. Grant of the dignity of a Duke, 2007.; Marquis, 2007.; Earl, 2007.; Viscount, 1507.; Baron, 1007.; and Baronet, 507. Of a congé d'elire, 207. Of the royal assent to the election of Archbishop or Bishop, 201 Grant under the great or privy seal from the civil list, &c. (not part of annual supplies or voted by Parliament): Under 1007. 1. s. 50,000. 400 0 500 0 |