STAMP AND OTHER GOVERNMENT DUTIES.

PROPERTY AND INCOME TAX.

From April, 1866, to April, 1867, incomes of £100 per annum and not exceeding £200, are taxed at the rate of 4d. in the pound, after allowing a deduction of £60: for example, a man earning £100 will be rated only at £40: those of £200 and upwards, at 4d. in the pound.

Exemption of Premiums from Income Tax.—Under a recent Act of Parliament, 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.

DUTIES PAYABLE ON INHABITED HOUSE 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 &c.; 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 not occupied and used for any of the purposes described in the preceding.

Exemptions.—Market-gardens and nursery-grounds are not to be included in valuation of inhabited houses.

DUTIES ON LEGACIES & SUCCESSION TO REAL PROPERTY.

To children or their descendants, or lineal ancestors of the deceased £1 0 0

Brother or sister, or their descendents 3 0 0

Uncle or aunt, or their descendants 5 0 0

Grand uncle or aunt, or their descendants 6 0 0

All other relations or strangers 10 0 0

The husband or wife of the deceased not chargeable with duty.

Probates and Letters of Administration are exempt, if the effects are under £100 in value.

DUTIES ON MALE SERVANTS.

For servants aged 18 years and upwards £1 1 0

Ditto under the age of 18 years 0 10 6

Ditto employed as under-gardeners 0 10 6

Ditto employed as under-gamekeepers 0 10 6

Exemptions.—Occasional Waiters, potboys, helpers, or ostlers of licensed innkeepers.

ARMORIAL BEARINGS.

Persons chargeable with the duty of assessed taxes for any carriage sit the rate of £2 12 9

Other persons 0 13 2