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that enormous masses of them very spee. ZYGOPHYLLUM, in botany, bean ca. dily appear where there were scarcely per, a genus of the Decandria Monogynia any marks of such reefs before.

class and order. Natural order of GruiZOSTERA, in botany, a genus of the nales. Rutaceæ, Jussieu. Essential chaMonandria Monogynia class and order. racter: calyx five-leaved; petals five ; Natural order of Inundatæ Aroidex, Jus. nectary ten-leaved, covering the germ, sieu. Essential character: spadix linear, and bearing the stamens; capsule fivewithin the sheath of the leaves ; flower celled. There are fourteen species, of bearing on one side ; calyx none; corolla these the following may be noticed: Z. none ; anther sessile, opposite to the fætidum, fetid bean-caper: the leaves of germ; stigmas two, linear; capsule one this plant stand on long footstalks, and seeded. There is but one species, viz. Z. diffuse widely a strong foxy smell : it marina, grass wrack, and many varieties. flowers from July to September. The

ZWINGERA, in botany, so named from fruiting peduncle turns back, whence its Theodorus Zwinger, Professor of anatomy trivial name retrofractum. It is a native and botany at Basil, a genus of the De- of the Cape of Good Hope. 2. morgsana, candria Monogynia class and order. four-leaved bean-caper, has a shrubby Natural order of Terebintaceæ, Jussieu. stem, divided into many irregular-jointed Essential character: calyx five-parted; pe. branches, rising four or six feet high; tals five ; filaments widened at the base, leaves thick and succulent, and placed by hairy ; capsule five, coriaceous, one-seed- fours at each joint, two on each side the ed, inserted into a Aeshy receptacle. stalk, opposite; the fruit has four membra. There is but one species, viz. 2. amara, a naceous wings, resembling the sails of a native of the woods of Guiana.

mill. Z. arboreum, tree bean-caper, is a ZYGIA, in natural history, a genus of very handsome tree, forty feet high, with insects of the order Coleoptera : antennæ a very large, thick, elegant head : trunk moniliform; feelers equal, filiform ; lip upright, dividing into numerous opposite elongated, membranaceous; jaw one. branches; flowers inodorous, large, handtoothed. There is only one species, viz. some, which give the tree a most beauti2. oblonga, which is found in the East. ful appearance when in bloom.


A DHESION, second paragraph: for There are two ways to fish with natural n about the same rime, read about the fies, either on the surface of the water, year 1713.

or a little underneath it. In angling for ARIANS. For defence of low Arian roach, dace, &c. the fly should be allow. ism, read defence of Arianism.

ed to glide down the stream to the fish ; ASTRONOMY. In the fourteenth but in very still water the bait may be page of this article, near the top of the drawn by the fish, which will make him first column, read, instead of what is there eagerly pursue it. found, “ The diameter at the poles is There are many sorts of artificial Aies 7,893 English miles; at the equator it is to be had at the shops; they are made in 7,928 miles.”

imitation of natural Alies, and the rules for CAULIS is referred to from ACAULOSE; using them are as follow. Keep as far the reference should have been made to from the water's edge as may be, and fish the article BOTANY.

down the stream with the sun at your CONCHA. Instead of this, the refer back; the line must not touch the water. ence should have been to SueLL.

In clear rivers the angler must use small Corx laws is referred to from the arti Aies with slender wings, but in muddy cle BOUNTY; the reference should have waters a larger fly may be used. After been to the article Corn trade.

rain, when the waters are muddy, an COUTCHOUC. Read CAOUTChorc. orange coloured fly may be used with

CYCLE is referred to from CALENDAR, advantage : in a clear day, the Ay must but the reference should have been made be light coloured, and in dark waters the to CARONOLOGY, where an account of the fly must be dark. The line should in ge. several cycles will be found.

neral be twice as long as the rod : but, EQUATONAL. Read EQUATORIAL. after all, much will depend on a quick

FISHING flies have been referred to eye and active hand. Flies made for from the article Angling, and being omit. catching salmon must have their wings ted in the alphabetical order, we add in standing one behind the other. This fish this place, that a fishing fly is a bait used is said to be attracted by the gaudiest coin angling for various kinds of fish. The lours that can be obtained; the wings and fiy is either natural or artificial. The tail should be long and spreading. chief of the natural flies are the “stone FRANKS, or franking letters, which fly," found under hollow stones at the ought to have been included in the article sides of rivers, between April and July; Post Office, is a privilege that has been It is brown, with yellow streaks, and has enjoyed by members of parliament from large wings; the “ green drake,” found the first institution of the post-office. The among stones by river sides ; it has a original design of this exemption was, that yellow body ribbed with green, it is long they might correspond freely with their and slender, with wings like a butterfly, constituents on the business of the nation. and is common in the spring : “the oak For many years it was sufficient to frank fly," found in the body of an oak or ash, a letter or packet, that any member of is of a brown colour, and common during parliament subscribed his name at the the summer months; the “ palmer Ay, bottom of the cover. By degrees, howor worm, found on the leaves of plants, ever, this privilege was so much abused, when it assumes the fly state from that of that it was enacted, that no letter should the caterpillar ; it is much used in trout pass free, unless the whole direction was fishing : the “ ant Ay,” found in ant hills in the hand writing of the member, and from June to September: the “ May his subscription annexed : a subsequent fly” is to be found playing at the river act obliges the member to write not only side, especially before rain : and the the full direction, but to note the town at “ black #y,” which is to be found upon which the office is where the letter is every hawthorn after the buds are off. sent from. A member of parliament can VOL. XII.


frank only ten letters on each day, and PERSICA was referred to from NECTAreceive fifteen free of postage : each of RINE, but the reference should have been which must weigh less ihan one ounce. to AMYGDALUS, of which genus the per.

GAURS. This word having been re- sica, or nectarine, is only a species. ferred to, it is necessary to mention, that PRINTING, stereotype. In the second the Gaurs are an ancient sect of magicians paragraph, for by the Jesuits, read say in Persia, where they are employed in the the Jesuits. See STEREOTYPE. meanest offices, and vilest drudgery. STAMP duties, a branch of the public They are said to be harmless in their revenue, raised by requiring that all deeds manners, zealous in their opinions, rigo. or documents, in order to be valid, shall rous in their morals, and exact in their be written on paper or parchment beardealings. They profess the worship of ing a public seal, for which a tax is paid. one God alone, the belief of a resurrec. This mode of taxation was introduced into tion and a future judgment, and utterly England in 1671, by "an act for laying an detest all idolatry. They perform their imposition on proceedings at law ;" but acts of worship in the presence of fire, the act in 1694, for imposing several dufor which they have much veneration, ties upon vellum, parchment and paper, regarding it as the most perfect emblem may be considered as the commencement of the living and invisible God. They of the present Stamp Office, as a particuexbibit the same marks of respect for lar set of commissioners was then apZoroaster that the Jews have for Moses, pointed for managing the duties. These esteeming him as a prophet sent from God. duties at first were to continue only for a GUIAC. Read GUAIACUM.

limited period, but about the year 1698 HOWITZ, or Howitzer, in military several new ones were granted, to contiaffairs, a kind of mortar mounted upon a nue for ever, to which, additions, almost field carriage like a gun. The difference without end, have, at different times, between a mortar and a howitzer is, that been since made, as will appear from the the trunnions of the first are at the end, following statement. The total gross and of the other in the middle. The in- produce of the stamp duties, in the year vention of howitzers is of much later date 1713, was 107,7791., the charges of ma. than that of mortars. The construction nagement of which amounted to 14,2961., is various, but the chamber is always cy. leaving a nett produce of only 93,4031. lindrical. They are distinguished by the In 1723 the nett produce had increased diameter of the bore. A battery of to 1,30,4091. ; and it seldom exceeded this howitzers is formed in the same way as a amount till 1757, when some new stamp gun-battery, only the embrazures are at duties were imposed, by which the total least a foot wider, on account of the short nett amount of this revenue was increased ness of the howitzer.

to 267,7251. : In 1766 it amounted to JESUITS. In this article, for Loyoly 285,2661.: and no material additions were and 1738, read Loyola and 1538.

made till towards the conclusion of the LINARIA has been referred to from American war. In 1782, a duty was im. LIXNET, which is a species of FRINGILLA, posed on fire insurances, which, though and under that article the description will not actually collected by means of smps, be found.

was classed with the stamp duties. In MUSTELA has been referred to from 1784, additional duties were laid on gold FERRET, &c. but the reference should and silver plate. In 1785, duties were have been to VIVERRA, where the princi. laid on post-horses, quack medicines, pal species are described.

game licenses, attorneys' licenses, and NAZARENES, in church history, has pawnbrokers; all of which were deemed been referred to from the article EB10. stamp duties, and considerably augmented NITES ; and being omitted in its proper the annual amount. But a far greater in. place, we inay observe here, that it was a crease took place in the course of the war name originally applied to Christians in which began in 1793, during which new general, as followers of Jesus of Naza. staip duties were imposed on receipts, reth ; but was afterwards restrained to bills of exchange, attorneys' articles, seä. that sect, who endeavoured to blend the insurances, licenses to wear hair-powder, institutions of the mosaic law with those , horse Healers' licenses, legacies, hats, which are peculiar to the gospel.

stige-coaches, deeds, armorial bearings, NECROMANCY being referred to, we small noies, medicines, and several other define the term as a species of pretended articles, which soon increased this branch divination, performed by raising the dead, of the revenue to more than double its and extorting answers from them. former amount; and it is a mode of tas

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ation, which it is in general so difficult to Foreign Bill of Exchange, if drawn sine evalle, and is attended with such a com- gly, the same duty as the inland bill. paratively small expense in collecting, Drawn in sets: for every bill of each set that there can be little doubt that it will not be extended as far as possible.

1. 8. d. The total produce of stamp duties of Exceeding 1001. . Great Britain the year ending in January, Above 1001 to 2001. ..0 2 0 1806, was 4,194,2857. 128. 10}d. This Above 2001. to 5002. .. . 0 3 0 sum was subject to some deductions, but Above 5007 to 1,0001.. when these were made, the produce was Above 1,0001. to 3,0001... 0 5 0 little less than four millions sterling. The Above 3,0001. . . . . . 0 10 0 expense of collection amounts to 31 per cent, on the gross revenue. The follow Promissory Note to bearer on demand, ing are some of the principal stamp-duties (intended to be re-issued :) in which the public are most interested, payable after the 10th of October, 1808.

I. 8. d.

Not exceeding 11. 18. . . . 0 0 4 RECEIPTS, BILLS OF EXCHANGE, &c. Above 11. 18. to 21. 2s. . .

Above N 2s. to 51. 58. . .. 1. 8. d.

Above 51. 53. to 201. . . . 0 Receipt for the payment of mo.

Above 201, to 301. . . . . 0 3 ney amounting to 2. and under

Above 301 to 501. . . . . 0 4 6 . . . . . . . . 0 0

Above 501. to 1001. ... 0 7 6 To 101. and under 201. , . 0 0 4 To 201. and under 501..0 0 8 Promissory Note in any other manner To 501. and under 1001...0 10 than to bearer on demand, (not re-issuTo 1001 and under 2001. . , 0 2 0 able :) To 2001. and under 5001. . .0 3 0

1. S. d. To 5001 or upwards ... 0 5 0 Amounting from 40s. to 51. 58. 0 1 0 In full of all demands . . , 0 5 0 Above 52 58. to 301. ... 0 1 6

Above 301 to 501. . . . . 0 2 0 N. B. Any general acknowledgment Above 501. to 1001. ... 0 3 0 of the settlement of any account or debt, where the amount is not specified, is lia Promissory Note, either to bearer on ble to the duty of 58.

demand, or in any other manner, (not

re-issuable:) Inland Bill of Exchange, draft, or order

18. d. for payment to bearer, or order, on de

Above 1001. to 2001. ... 0 4 0 mand, or otherwise :

Above 2001. to 5001.... 0 5 0

[ 8. d. Above 5001 to 1,0001. ,, 076 Amounting to 40s, and not ex

Above 1,0001. to 3,0001... 0 10 0 ceeding 51. 52. .

Above 3,0001. . . . . 1
Above 57. 58. to 302 . . . 0 1 6
Above 3,1 to 501. . . .


Above 1001. to 2001. . . .
Above 2001. to 5001. . . .

Above the value of 201. and un-
Above 501 to 1,0001.... 0 7 6 der 1001. . . . . . . .
Above 1,0001. to 3,0001...0 10 0 Of 1001. and under 2001. . .
Above 3,0001. . . . . . 1 0 0


300 300

450 N.B. Every species of order or receipt,

450 . .. 600 which, being given as a consideration for


800 money, enables the payee to receive the


• 1,000 sum expressed therein from a third per 1,000 son, is considered as a bill of exchange; 1,500

. . 2.000 excepting drafts to bearer on demand, drawn 2,000

. . . 3,500 on any banker residing within 10 miles of 3,500

. 5,000 . 600 the place where the same is drawn, pro 5,000 .. . 7,500 vided the place be specified thereon. 7,500 .. 10,000 Bank bills and bank post bills, and bills



. 110 drawn for wages, &c of navy and army,

12,500 . .

15,000 are exempted from the duty.

15,000 .. 17,500

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1. s. the two-penny post,) and in Edinburgh, 17,5001. and under 20,0001.. 185 ( 21. 20,000

25,000 . 210 0 In any other city, borough, or town 25,000

30,000 . 260 0 corporate, or in Manchester, Birmingham, 30,000

35,000 .310 0 or Sheffield, 108. In any other place, 58. 35,000

40,000 , 360 0 For exercising the trade of a pawn. 40,000

45,000 . 410 0 broker: 45,000

50,000. 460 0 In London or Westminster, or two. 50,000

60,000 - 5500 penny post district, 101. In any other 60.000

70,000. 650 0 place, 51. 70,000

80,000 . 750 0 By postmasters, or persons letting to 80,000

90,000 . 850 0 hire horses, for travelling post, by the 90,000

100,000 . 950 0 mile, or from stage to stage, or for a day, 100,000

125,000 . 1,200 0 or for any less period than 28 days, for 125,000

150,000 . 1,4000 drawing carriages used in travelling post, 150,000 . 175,000 . 1,600 0 58. 175,000

200,000 . 2,000 0 By persons keeping public stage. 200,000 . . 250,000 . 2,500 0 coaches or carriages, for each carriage so 250,000 . . 300,000 3,000 kept : 300,000 . . 350,000 3,500 0 if carrying 4 inside passengers, 58. 350,000 . . 400,000 . 4,000 0 More than 4 and not more than 6, 68. 400,000

500,000 . 5,000 0 More than 6 and not more than 8, 76 500 000 or upwards . . . 6,000 0 More than 8 and not more than 10, 8s.

More than 10, Probates, &c. of seamen, marines, or Children in lap are excepted from the soldiers, exempted.

several numbers.


PROCEEDINGS IN THE COURTS. All legacies, pecuniary or specific, out

Duties on Law Proceedings, in the of personal estates, or charged on real

courts, to be paid in respect of every skin, estate, and all residues of personal estate,

sheet, &c except where they are impos. whether devised by will, or accruing by

ed according to the number of words, or succession, and all shares and residues

otherwise expressly charged. arising from the sale of real estate under a will, if the value amounts to or exceeds

MISCELLANEOUS. 201. a duty per cent as follows:

As fellow of the College of Physicians, To children of the deceased, or their in England or Scotland, 201. descendants, 11.

By license from the College of Physi. To a brother or sister of the deceased, cians to practise within seven miles of the or their descendants, 21. 108

metropolis, 101. To a brother or sister of the deceased's Matriculation in any university in Great father or mother, or their descendants, 41. Britain, 10s.

To a brother or sister of the deceased's To the degree of bachelor of arts in orgrandfather or grandmother, or their de- dinary course, 31. scendants, 51.

By special grace, royal mandate, or no. To any collateral relation, or to a stran. bility, or otherwise out of ordinary course, ger in blood, 101. • The husband or wife of the deceased is Any other degree in the ordinary exempt from the above duties.

course of the university, 6l. Out of the ordinary course, 101.

To the degree of M. D. in either of the

universities of Scotland, 101. License to appraiser (not a licensed Advertisements in the London Gazette, auctioneer) annual, 6s.

or any public newspaper, 3s. To any banker, &c. who shall issue any Agreement, or Memm of Agreement, promissory note payable on demand, and made in England under hand only, or in be re-issuable, 201.

Scotland without any clause of registra. Forselling medicines, &c. liable to duty tion, and not otherwise charged nor exunder suid act, 44 George III. c. 98, (usu. pressly exempted in the schedule, the ally called quack medicines :)

matter thereof being of the value of 204 In London or Westminster, (or within or upwards, and containing not more than


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