I.  Europa.  617  35.  Großbritannien  und  Irland.

Rate  per  £  100,  or
any  fractional  part

Where  the  capital  over  any  multible  of

value  exceeds  and  does  not  exceed  £  100

£  5000...  222000.  £  7500...  200.  £5  00
75,00  .  2.  22220.  100,00  .  .  2.2.2  ..  5  10  0
100,000  .  .  2.2.20.  150,000  .  .  2.2.2.  .  6  00
150,000  .  .  22220.  250,000...  2...  6  10  0
250,00  .  2  2.2220.  500,000  .  .  2...  700
500,00  .  ».  2  22.  .  1,000,00  .  .  2...  7100
1,000,000  .  22  2  2  2  2  0  rennen.  8  00

(e)  Post  Office,  see  p.  615.
(f)  Telegraph  Service,  see  p.  615.

(£)  Stamps.  Stamp-duties  aro  a  branch  of  the  perpetual  rovenue.  They  are  a  tax  imposed
upon  all  parchment  and  paper  whereon  any  legal  proceedings  or  any  private  instruments  are
written.  The  first  general  Stamp  Act  was  passod  in  1694!.  It  is  permitted  to  use  Postage  (Unified)
  adhesive  stamps  on  the  following  instruments  (Stamp,  Act  1891):  Bills  of  exchange,  cheques,
certified  copies  of  or  extracts  from  registers  of  births  ete.,  charter  parties,  contract-notes,  lcases
or  tacks,  letters  of  renunciation,  notarial  acts,  policies  of  Insurance  (not  life  or  marine),  protests
of  bills,  proxies  liable  to  duty,  receipts,  transfers  of  shares,  voting  papers,  and  warrants  for  goods?.

(h)  Land  Tax’.  The  quota  payable  by  each  Parish,  as  fixed  in  tlıe  year  1798*  (less  thıo
amount  redeemed),  is  raised  by  an  equal  pound  rate,  the  rate  of  Assess’nont  not  to  exceed  15/—
in  the  £  Where  the  income  of  the  owner  of  the  land  (when  not  a  body  of  persons)  does  not
exceed  £  160  he  is  exempt  from  payment  of  land  tax,  and  if  the  owner’s  income  does  not  exceed
£  400,  one-half  of  the  tax  is  remitted,  but  he  must  claim  this  relief  before  payment  of  the  tax
(Whitaker,  1909).

(i)  House  Duty5  was  established  on  inhabited  houses  by  14  and  15  Vict.  c.  36,  in  lieu  of
window-duty.  It  is  on  inhabited  houses,  occupied  as  farm-house,  public-house,  coffeeshop,  slıop,
warehouse,  or  lodginghouse  of  the  annual  value  of  £  20,  and  not  exceeding  £  40:  2  din  the
£;  exceeding  £  40,  and  not  exc.  £  60:4d  in  the  £;  exc.  £  60:  6d  in  tho  £  Other
houses  of  the  annual  value  of  £  20,  and  not  exc.  £  40:  3d  in  the  £;  exc.  £  40,  and
not  exc.  £  60:  6d  in  the  £:  exc.  £  60:  9d  in  the  £*®.

(j)  The  Crown  Lands?  are  the  only  source  of  the  hereditary  revenues  of  the  Crown  which
are  of  importance  enough  to  be  considered.  The  monarchs  of  England  usually  surrender  their
interest  in  the  Crown  lands  on  ascending  the  throne,  in  return  for  this  they  receive  an  annual  Civil
List®  of  a  fixed  amount.  The  Land  Revenues  of  the  Crown  are  under  the  management  of  the  Commissioners
  of  Woods.

(k)  Local  Taxation  Accounts.

ı  5and6  Will,  and  Mary,  c.  21.  The  principal  enactments  now  in  force,  regulating
the  stamps  on  deeds,  are  contained  in  the  55  Geo.  3,  c.  184,  and  the  Stamp  Act,  1870  (33  and  34
Vict.  oc.  97.  See  Stephen’s  Commentaries,  vol.  I  p.  484.

2  Anson,  vol.  II,  Part  II,  pp.  122/3/4.

®  See  Halla  m’s  Constitutional  History  vol.  3  p.  135,  Hazell's  Annual;  Stephens
Commentaries  vol.  I  202;  II,  554,  558/9.  The  Laws  of  England,  Earl  of  Halsbury,  Title  Land  Tax.

«  38  Geo.  III  c.  6.  .

5  See  Dowell’s  “House  Tax  Laws”,  and  Piper’s  “House  Tax”,  Lond.  1903.

°  Vide  also:  3  Edw.  7.  c.  46  $  II.

?  See  Constitutional  Year  Book;  Anson:  vol.  II,  Part.  II,  p.  114,  133—5;  Stephen,
vol.  II,  534.

°  £  470,000  (annuities  to  Royal  Family,  106,000).  28