Prescott journal. [volume] (Prescott, Wis.) 1861-1871, 1863-12-26


tax: while at the same time the Stamp
duty continues to increase according to
Thus Agreement or min
ute, or memorandum or agreement for
any matter of the value of $24 20 or
upward, not Otherwise charged, n spe-
rially exempted from stamp dnty, to
gether with every schedule, receipt, or
other matter Endorsed on, or affixed
thereto, IL cents, with a progressive du-
ty Of IL cents for every l,0SO words"
We, on the other hand, have no duty on
receipts, or progressive duty on words;
but special agreements, schedules, DC,
relating to Probate o. Letters, pay du-
ty of five cents for each sheet or piece of
paper upon which the same is written.
Apprentices Indenture," British
stamp duty, "a "a to $500; American,
S cents per sheet, DC.
An Englishman who wishes son,
ward, relative or friend to become a law
yer, must pay stamp duty of 1887 20
on the Articles of Clerkshlp" to an at
torney or proctor, whereby the boy be-
comes law student of such attorney or
proctor; while such Articles pay duty
of only cents per sheet in this country.
The stamp duty on the paper required
to be executed on British attorneys ad-
mission to the bar, is f242.
British stamp duties on Leases amount
to ten per cent. on the rental of the prem
ises leased, which duty, in the case of
large hotels, would amount to thousands
of dollars; while the United States
stamp duty on lease of the most valua
BILE building, for a term of not exceeding
three years, is so cents; exceeding three
years, 81. Perpetual Leases" in the
United States are dutiable under head of
+" Conveyance;" but even this is far be-
low the British duty in the same, or an
alogous cases.
We have not yet the details of the
British stamp duties paid on legal docu
ments as "Court Fees" in proceedings
in bankruptcy and insolvency, probates,
ohancery, divorces, and the High Court
of Admiralty, but the general statement
that these fees amounted in 1861 to
S765,SOl o. may suffice.
Turning to licenses, we give as exam
pies the British license duties required to
be paid by IA attorney, of from 500 O4
to $40 Sc; United States license $40;
by an auctioneer, of $40 40; United
States license duty is $40.
A British Postmaster's license to keep
horses and carriages to let for hire, which
license corresponds with our livery stable
keepers license, is briefly as follows =
$50 90 if lie keeps one horse or car
riage; 1898 so if he keeps Is carria-
ges and not exceeding 20 korses. Inter
mediate numbers of horses and carria-
ges inv olive Intermediate rates of license
duty. For every 10 horses he keeps. or
multiple of 10 horses, in addition to the
first 20, he must Fay a further license
duty of $48 40. Five per cent. is ad-
ded to these rates for Postmaster's IL
cense to keep horses and carriages to let
for hire, in Ireland. In addition to this,
on each horse kept by a postmaster to
let for hire, for riding, or, drawing a tax
able carriage, or by any other person,
for riding or driving taxable carriage,
such horse exceeding 13 hands in hight,
an assessed tax of S. 0S is levied; and
for each horse, pony, or mule, not exceed
ing 3 hands in hight, kept for riding, or
drawing a taxable carriage, such post
master or other person is required TO pay
an assessed tax of So 81. In a few in
stances there are reductions of, or ex-
cfnptions from, the above rates, for a
teacher, physician, bailiff,
shepherd, or herdsman. keeping ouly one
horse, is taxed but 50 81; and in many
cases a horse kept by market gardener
or farmer is exempt. Still in addition
to the above items Of taxation, the Brit
ish livery stable keeper pays much
heavier tax on carriages than is required
in this country. There is no government
tax on horses here and United States
license to keep livery stable cos.s but
$40, though an indefinite number of hor-
ses and carriages be kept.
Marriage licenses in Great Britain are
classed rs "speciai" and "not special"
The former costs S24 %, the latter
So 40; but in this country no licenses
are necessary.
There is q British tax of from 50 81
to S. 0S on servants. and from 50 81 TO
sic 90 on private carriages. The for
mer are exempt from taxation in this
and the latter are only taxed
from 81 to $40.
Every. British dog, "of whatever de
costs its owner an assessed tax
of 50 90, aud pack of Sc or more is
taxed Sl9l Sc; while the owners of dogs
here pay nothing to the United States.
A hackney carriage in London is requi-
cred to pay Government duty and IL
cense amounting to 500 80 per annum
to gain the right to run during the en-
tire week |; or $50 "a, if it is not used
on the Sabbath.
In addition to very heavy license
duty, the British manufacturer Of whisky
pays duty of 50 AZ per gallon, while
the American manufacturer pays 20
cents per gallon. In addition to the pay
ment Of similar license duty the Brit
ish brewer pays So 26 per Dbl. on his