ASSESSED TAXES. only by the rich and luxurious nobles. With us, on the contrary, the ass unfortunately exhibits a stunted growth, and appears rather to vegetate as a sickly exotic, than to riot in the luxuriant enjoyment of life like the horse. The diseases of the ass, as far as they are known, bear a general resemblance to those of the horse. As he is more exposed, however, and left to live in a state more approaching to that which nature intended, he has few diseases. Those few, however, are less attended to than they ought to be; and it is for the veterinary practitioner to extend to this useful and patient animal the benefit of his art, in common with those of other animals. The ass is seldom or never troubled with vermin, probably from the hardness of its skin. (Blaine's Encyc. Rural Sports.) ASSESSED TAXES. The assessed taxes are collected under the provisions of the 43 G. 3. c. 99., 43 G. 3. c. 150., and 43 G. 3. e. 161, and 3 Vic. c. 17. By these, commissioners are appointed for the collection of these taxes, who must have a certain qualification, and any two of whom can act: they shall elect an assistant or clerk; they shall issue their precepts for the election of parish assessors; such assessors, previous to acting, are to take an oath to bring in their assessments on oath, on or before June 5. in each year; and are liable to a penalty of not exceeding 201. for refusing to act. Ditto drawn by two or more horses or mules Reduced duties by 1 W.4. c. 35. Four-wheeled carriages with wheels of less diameter than thirty inches, drawn by ponies or mules above twelve hands and not above thirteen hands in height, each - 0 2 £ s. - 5 5 - 4 10 - 6 0 - 3 5 - 4 10 - 3 5 Exempt. Carriages with less than four wheels, not kept for hire or profit (except for the conveyance of prisoners or paupers), and drawn by one horse only, provided that the price of such carriage shall not exceed, carriage must have the name, place of abode, and occuor at any time have exceeded, the suni of 217.; every such pation of the owner, painted in straight lines. Carriages not let for hire, with less than four wheels, of a diameter under 30 inches, drawn by ponies not exceeding twelve hands, £ 8. DOGS. Every greyhound 1 0 Every hound, pointer, setting-dog, spaniel, lurcher, or terrier; and for every dog where two or more are kept, of whatever denomination the same may be, except greyhounds Every other dog, where only one is kept Persons compounding for their hounds Exemptions. Dogs only used in the care of sheep or cattle, if not of the descriptions chargeable with the duties of 17. and 14s. ; and dogs under six months old. If a servant to any person charged with duty 0 14 - 08 - 36 0 £ s. d. -15 0 If such person shall not be a servant as above 3 13 6 Every other person using a dog, or killing game HAIRPOWDER HORSES for riding, or drawing carriages: No. £ 313 6 -1 3 6 Surveyors or inspectors may be appointed by the Lords of the Treasury, who may surcharge, giving notice to the party surcharged, leaving such notice at his usual place of abode. Such surveyor, however, GAME CERTIFICATES. who shall knowingly or wilfully through favour under-rate, or omit to charge any person or persons, or shall be guilty of any corrupt, vexatious, and illegal practices in the execution of his office, shall for every such offence forfeit 1007., and be discharged from his employment. Persons surcharged may appeal, on giving ten days' notice to surveyor; but, in default of such notice, the assessment must be confirmed. Surveyors may attend to support surcharge, but no attorney or counsel can be heard for either party, either viva voce, or by writing; from the determination of the commissioners there is no appeal. Persons giving false evidence before them, are guilty of perjury. Collectors may distrain in default of payment, without warrant, and sell the distress. In any action, brought against any collector or other officer in pursuance of this act, one month's notice must previously be given; tender of amends may be given; and, in case of failure, the plaintiff will have to 123456 2 12 3 2 15 0 2 15 9 2 18 O 2 19 9 0 9 8901231 2 19 9 14 Race-horse, each 3 6 3 6 3 6 3 3 9 3 9 £ S. d. Horse let for hire not paying post-horse duty, 3 10 0 ters); person keeping only one such horse, and income arising from his ecclesiastical appointment or otherwise, under 1201. per annum. Mares kept for breeding. duty. Horses kept by postmasters may be used in husbandry, and drawing fuel, manure, corn or fodder, free from HORSEDEALERS exercising the business within Bills £ 8. of Mortality Elsewhere : : - 25 O chargeable with duty, by a clergyman (including dissen- A beautiful annual plant, growing from one to two feet in height. It is a native of China, from which cause it is known by the familiar term of China aster. Its handsome variegated flowers blow in August and September; indeed, they are only banished by the setting in of frost. They are raised by seed sown in a hotbed in spring, and pricked out into borders and beds, when the plants have acquired five or six leaves. They like a good rich soil. Plant each aster six inches distant from each other, as they will branch out in every direction if the soil is sufficiently light and rich. The China aster is a very important and gay flower in the garden. WINDOWS: No. of Windows. Duty Yearly. £ s. d. 13 3 19 10 0 18 6 Duty Yearly. No. of £ s. d. 8 0 15 7 8 8 8 13 11 0 Exemptions. Dairies and cheese-rooms, if not used to sleep in, and "dairy and cheese-room" is painted over door. Windows in a farm-house occupied by tenant at rack-rent less than 2001. per annum; a farm-house occupied by the owner or tenant of a farm, of yearly value under 1004. per annum, if the owner of such farm-house has not a yearly income exceeding 1007. from any other 100° It contains, also, about th of its weight of carbonic acid gas, or fixed air, a considerable portion of aqueous vapour (which is always the most considerable in amount in dry weather), and occasionally foreign substances. (See AEROLITES.) The average proportion in which these exist in the atmosphere are Air Watery vapour ASTER. (Lat. Aster chinensis, starwort.) (Thomson's Chem. vol. iii. 181.) Jan. Feb. March. April. May. June. July. Aug. Sept. Oct. Nov. Dec. 29-921 30-067 29-843 29-881 29-888 30-036 29-874 29-891 29-931 29-774 29-776 29-693. 30-770 30-820 30 770 30-540 30-380 30-460 30-300 30-260 30-410 30 610 30-27030-320 28-890 29-170 28-870 29-200 29-160 29 600 29-390 29-350 29-410 28-740 29-080 29-120 31.1 38. 43.9 49.9 54. 39-31 Highest 68. $62. 55 Rain, mean quantity in 588 1-483 0-746 1.440 1-786 1.853 1.830 2-516 1-453 2-193 2-073 2-400 2496 0-413 0-72 1.488 2-290 0.286 3.760 3.293 3-327 2-620 1-488 0-770 0-516 ATROPHY. It fulfils a very essential office with regard to the growth of plants. (See GASES, THEIR USE TO VEGETATION.) The composition of the atmosphere is always the same, although it has been analysed when obtained from the most elevated mountains, the lowest marshes, from crowded cities, and the surface of the ocean, in all winds, and in all states of the barometer. It has been searched in vain by Liebig and other able chemists, for the ammonia which it has been supposed to contain, although, from some very inconclusive experiments, it has been supposed to exist in snow. (Organic Chem., 74-76.) ATROPHY. In farriery, a morbid wasting and emaciation, attended with a great loss of strength in animals. ATTAINT. Among farriers, signifies a knock or hurt in a horse's leg, proceeding either from a blow or from an over-reach. The mode of cure, where the skin is newly removed by a blow or over-reach, is to replace it as soon as possible, and keep it close and free from any extraneous matters, by means of a bandage, or some other convenience; but, in the case of wind-galls, the best method is to have recourse to embrocations of the stimulant kind, and slight blisters. ATTENUANTS. In farriery, are such remedies as lessen the cohesion of the fluid, or other parts of the bodies of animals. ATTICKI. A term applied to a breed of Arabian horses. AUBIN. In horsemanship, a pace in a horse, between an amble and a gallop. AUCTION, SALES BY. (Auctio, Lat.) This common mode of disposing of property is as old as the days of Rome. These conquerors of the world in this way parted with the spoils of their enemies. Sales of goods by auction are within the statute of frauds, Kenworthy v. Scolefield, 4 D. & R. 566., and lands also, Walker v. Constable, 1 B. & P.306. The duties levied upon goods sold by public auction are not charged according to any uniform scale. Sheep's wool of British growth, sold for the benefit of the growers, is subject to an auction duty of 2d. for every 20. of the purchase money. By the 45 G. 3. c. 30., a duty of 7d. in the pound is payable upon the amount of any sale by auction, of any interest in possession or reversion, in any freehold, copyhold, or leasehold estates, whether in land or buildings; shares in the joint stock of corporate or chartered companies; reversionary interest in any of the public funds; and of ships or vessels. Household furniture, pictures, books, and the like kinds of personal property, are made to pay 18. in the pound. Many exceptions have been made by the legislature, when imposing these duties. Thus piece goods, AUCTION, SALES BY. wove or fabricated in this kingdom, which shall be sold entire in the piece or quantity, as taken from the loom, and in lots of the price of 201. and upwards, are exempted from the payment of duty. The same exemption extends to the produce of the whale and seal fisheries, elephants' teeth, palm oil, drugs, and other articles, for the use of dyers; mahogany and other woods used by cabinet makers; and all goods imported by way of merchandise from any of the British American colonies, the same being the growth, produce, or manufacture of such colony, and sold by the original importer within 12 months from the time of importation. Neither is any duty chargeable upon property sold by order of the courts of chancery or exchequer; nor on any sale made by the East India or Hudson's Bay company; nor by order of the commissioners of custom, excise, or any other government board of commissioners. In like manner, sales made by the sheriff for the benefit of creditors in execution of judgment, and bankrupt's effects sold by assignees, are not held liable to the payment of auction duty; which last species of exemption are made upon the principle of not aggravating their losses to innocent sufferers. For the same reason, goods damaged by fire, or wrecked and stranded, which are sold for the benefit of insurers, are not charged with duty. Wood, coppice, the produce of mines and quarries, cattle, corn, stock, or produce of land, may be sold by auction free of duty, while they continue on the lands producing the same. the sale of an estate be declared void, through defect of title, the duty that has been paid may be claimed again, within three months after the time when the defect has been discovered. In case pur Putting in papers at a meeting, or tender, with an understanding that the highest sum marked on the paper shall be the chaser, is a sale under the 17 G. 3. c. 50., and 19 G. 3. c. 56. (Walker v. Advocate General, 1 Dowling, 111. Rex v. Taylor, 13 Price, 636.) Conditions of Sale. - 'The conditions of a sale by auction, printed and pasted up under the auctioneer's box, where he declares merely that the conditions are as usual, is sufficient notice to purchasers (Mesnard v. Aldridge, 3 Espinasse, 271.); but the verbal declarations of the auctioneer at the sale are not admissible in evidence to contradict the printed conditions (Ghunnis v. Erhart, 1 II. Blackstone, 289.); or as to the parcels or qualities of the lots (Shelton v, Livius, 2 C. & J. 411.); or to amend false statement or title. (Bradshaw v. Bennet, 5 C. & P. 48.) A bidder, under the usual conditions that the highest bidder shall be the purchaser, AUCTION, SALES BY. may retract his bidding at any time before the fall of the hammer. (Payne v. Case, 3 T. R. 148.) And if the same person is declared the highest bidder for several lots, a distinct contract arises for each lot. (Emmerson v. Heeles, 2 Taunton, 28. Roots v. Dormer, 1 N. & M. 667.) If a person, by any statement or other means, prevents other persons from bidding against him at a sale, he cannot compel the delivery of the lot, even though he has paid a deposit. (Fuller v. Abrahams, 6 Moore, 316.) If a person employs puffers at a sale, he must announce it, or else the sale is void (Wheeler v. Collier, M. & M. 125. Howard v. Castle, 6 T. R. 642. Crowder v. Austen, 3 Bingham, 368. Bramley v. All, 3 Vesey jun., 624. Rex v. Marsh, 3 Y. & J., 331.); but there is no objection to one bona fide bid to prevent the lot going below a certain price. (Smith v. Clarke, 12 Vesey jun., 477.) But the agent for the vendor cannot bid for the purchaser, (Twining v. Morrice, 2 Bro. Ĉ. C. 326.) The owner's putting up certain lots at certain prices, does not render it, if there are no bidders, liable to the auction duty (Cruso v. Crisp, 3 East. 337.); this, however, was doubted in Walker v. Advocate General, 1 Dowling, 115.), but the auction duty becomes payable though the sale is imperfect. (Jones v. Nanney, 13 Price, 76.) The average annual value of goods subject to duty which were sold by auction in the 10 years ending with 1833, was 7,556,7321., yielding an average annual net revenue of 260,2931. An auctioneer must take out an annual license, renewable on the 5th July in every year, and for which he pays 5l. He must also enter into a bond, with sufficient sureties, to deliver to the officers of excise, within a certain period, a true and particular account of every sale held by him, and to pay the amount of auction duty accruing therefrom; 28 days being allowed for this purpose, within the limits of the chief office of excise in London, and six weeks beyond those limits, Two days' notice prior to a sale being held must be given within the limits of the chief office, and three days when beyond that jurisdiction. Though bound to take care of goods entrusted to him for sale, he is not liable for inevitable accidents. (Maltby v. Christie, 1 Esp. 340.) If he has notice that the goods he is about to sell do not belong to his principal, he is personally liable if he continues to sell, for the produce of the sale. (Hardacre v. Stewart, 3 Esp. 103.) He is also personally liable if, in selling goods, he deviates from the strict letter of the conditions, (Jones v. Nanney, 13 Price, 16.) If he is directed merely not to sell under a certain price, he may knock the lot down to the highest AUGRE, DRAINING.. bidder; but if he is directed to put the lot up at a certain price, then he is personally liable if he neglects. (Bexwell v. Christie, Cowper, 393.) He cannot purchase an estate he is employed to sell. The Court of Chancery set aside a sale under these circumstances, after a lapse of 13 years. (Oliver v. Court, 1 Daniel, 301.) He may sue for the price of the lot sold, though the goods belong to another person. (Williams v. Millington, 1 H. Blackstone, 81.) And the purchaser may set off a debt owing to him by the owner of the lots. (Coppin v. Walker, 7 Taunt. 237. Coppin v. Craig, 7 Taunt. 243.) The auctioneer is bound to retain the deposit on the sale of an estate till the purchase is complete, and it is ascertained to whom the money belongs. (Gray v. Gutteridge, 1 M. & R. 614.) The number of auctioneers' licenses issued in England in 1824, was 2939; in 1833, 3040. AUGHTENPART LANDS. An ancient kind of tenure, or condition of land, in which it lies in a sort of run-ridge manner. Some remains of it are still met with in the northern parts of Scotland. AUGRE, BORING. An implement for boring into the soil. An augre of the above kind, when made of a large size, and with different pieces to fix on to each other, may be very usefully applied to try the nature of the under soil, the discovering springs, and drawing off water from lands, &c. In order to accomplish the first purpose, three augres will be necessary; the first of them about three feet long, the second six, and the third ten. Their diameters should be near an inch, and their bits large, and capable of bringing up part of the soil they pierce. An iron handle should be fixed cross-ways to wring it into the earth, from whence the instrument must be drawn up as often as it has pierced a new depth of about six inches, in order to cleanse the bit, and examine the soil. AUGRE, DRAINING. An instrument employed for the purposes of boring into the bottoms of drains or other places, in order to discover and let off water. It is nearly similar to that made use of in searching for coal or other subterraneous minerals. The augre, shell, or wimble, as it is variously called, for excavating the earth or strata through which it passes, is generally from two and a half to three and a half inches in diameter; the hollow part of it one foot four inches in length, and constructed nearly in the shape of the wimble used by carpen ters, only the sides of the shell come closer to one another. The rods are made in sepa rate pieces of four feet long each, that screw into one another to any assignable length, one after another as the depth of the hole AUGRE, DRAINING. requires. The size above the augre is about an inch square, unless at the joints, where, for the sake of strength, they are a quarter of an inch more. There is also a chisel and punch, adapted for screwing on, in going through hard gravel, or other metallic substances, to accelerate the passage of the augre, which could not otherwise perforate such hard bodies. The punch is often used, when the angre is not applied, to prick or open the sand or gravel, and give a more easy issue to the water. The chisel is an inch and a half or two inches broad at the point, and made very sharp for cutting stone; and the punch an inch square, like the other part of the rods, with the point sharpened also. As it is remarked by Johnstone, in his account of Elkington's mode of draining, to judge when to make use of the borer is a difficult part of the business of draining. Many who have not seen it made use of in draining, have been led into a mistaken notion, both as to the manner of using it, and the purpose for which it is applied. They think, that if by boring indiscriminately through the ground to be drained, water is found near enough the surface to be reached by the depth of the drain, the proper direction for it is along these holes where water has been found; and thus make it the first implement that is used. The contrary, however, in practice, is the case, and the angre is never used till after the drain is cut; and then for the purpose of perforating any retentive or impervious stratum, lying between the bottom of the drain and the reservoir or strata containing the spring. Thus it greatly lessens the trouble and expense that would otherwise be requisite in cutting the trench to that depth to which, in many instances, the level of the outlet will not admit. The manner of using it is simply thus:-in working it, two, or rather three men, are necessary. Two stand above, on each side of the drain, who turn it round by means of the wooden handles, and when the augre is full they draw it out; and the man in the bottom of the trench clears out the earth, assists in pulling it out, and directing it into the hole, and who can also assist in turning with the iron handle or key when the depth and length of rods require additional force to perform the operation. The workmen should be cautious in boring not to go deeper at a time, without drawing, than the exact length of the shell, otherwise the earth, clay, or sand, through which it is boring, after the shell is full, makes it very difficult to pull out. For this purpose the exact length of the shell should be regularly marked on the rods, from the bottom upwards. Two flat boards, with a hole cut AUGUST. into the side of one of them, and laid alongside of one another over the drain, in the time of boring, are very useful for directing the rods in going down perpendicularly, for keeping them steady in boring, and for the men standing on when performing the operation. AUGUST. The eighth month of the year. FARMER'S CALENDAR.-This is too completely the harvest month of the farmer in the south of England for him to have leisure to attend to more than the crowning labours of the season. Do not let the corn become too ripe before you begin to cut; it is a very common error - is attended with several disadvantages-the crops become ripe altogether, the labourers cannot cut it with sufficient rapidity, much seed is lost, and if wet comes on, the corn the sooner sprouts or becomes mouldy. The days get shorter, the night dews increase, seed sowing is retarded. Turnip hoeing, however, must now be going on, and on no account neglected, for on these depend more than one harvest of the farmer. Coleseed, or better, the "six weeks' turnips," may also be sown in the early part of the month in some of the ploughed stubbles. The practice of the Flemish farmers is admirable; they grow rye or early peas for the purpose of succeeding these by transplanted rape or cabbage, which they, immediately after planting, water with their liquid manure. In harvesting corn prefer stacking: wheat," the farmer's chief hope," and barley, are safer from vermin when on frames; the sample is always of a better colour, and you may cart it earlier for stacking than for the barn. Beans, without they lay some days before they are tied, must be in small sheaves, and then hardly any weather will hurt them. Regulate the proceedings of the gleaners by public notice; do not stand too tightly upon your rights with these little harvesters, for their calling is older than your Bible: they have, however, no common law right to enter your fields to glean, and their being legally settled in the parish makes no difference; they are strictly in law trespassers. (Steel v. Houghton, 1 H. Black., 51.) Long good custom, however, has sanctioned the practice, a spirit which in some measure seems derived from the levitical law. Levit. xix. 9.; xxiii. 22, &c. Judge Gould, in Steel v. Houghton, delivered a learned judgment in favour of the right of the poor to glean, but the other three judges were against him. Turn the ram to the ewes for early fat lambs. If you have spare time, collect together the earth on which you intend to form your compost heaps; this can hardly be done with too much care. The practice of mixing |