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Postage to Foreign Countries.

The (*) indicates that unless the letters are registered, prepayment is optional; in all other cases it is required.

FROM THE UNITED STATES TO

British Provinces.-Ontario, Quebec, New Brunswick, and
Nova Scotia (if unpaid, 10 cents)
Newfoundland.-(If over 3,000 miles, 15 cents).
Vancouver's Island.-(If unpaid, 10 cents)..

EUROPE.

Great Britain and Ireland............

[Rates on book-packets, patterns, and samples, prepay.
ment compulsory-Not over 1 oz., 2 cents; over 1 oz. and
not over 2 oz., 4 cents; over 2 oz. and not over 4 oz., 6
cents; 6 cents for each 4 ounces or fraction thereof.]

Denmark, ria North German Union direct..
Denmark, closed mail, via England...

Letters not over

News

02.

papers.

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Sweden, via North German Union direct.

*10

Sweden, closed mails, via England...

[Small newspapers under 2 oz., 7 cents each, by closed mail, via England.

Russia, North German Union direct mail.

#10

Russia, North German Union closed mail, via England..
Belgium, or the Netherlands.

*11

*8

644

Prussia and North German Union, including all the German
States, Austria and Hungary, direct mail, via Bremen and
Hamburg..

*6

North German Union closed mail, via England..

*7

Italy direct, closed mail, via England.

*10

Italy, North German Union direct

*10

3446

Italy, North German Union closed mail, via England..

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Greece, ria North German Union direct

Greece, North German Union closed mail, via England..
[Small newspapers under 2 oz., 8 cents each, by closed mail,
via England.)

Moldavia and Wallachia, including Baken, Berlat, Botutschany

Bucharest, Fokshan, Galatz. Gergeno, Jassy, Ibraila. Piatra, Plojeshti, Roumania, ria North German Union direct. Moldavia and Wallachia, North German Union closed mail, via England...

Turkey (European and Asiatic).-Letters for Adrianople, Antwari, Beyrout, Burgas, Caiffa, Cavallo, Candia, Canea, Constantinople, Czernarrods, Dardanelles, Durazzo, Gallipoli, Jaffa, Janina, Jerusalem, Ineboli, Kustendji, Lagos, Larnica, Mitylene, Philipopolis, Prevesa, Quaranti, Rhodes, Rustchuck. Salonica, Samsonn, Seres. Santi, Sinope, Smyrna, Sophia, Sulina, Tenedos, Trebizond, Tehesme, Tultcha, Valona, Varna, Vola, and Widdin, via North German Union direct

Turkey (European and Asiatic), North German Union closed
mail, via England

All other points in Turkey (European and Asiatic) ria North
German Union direct. (No registration to Alexandretta,
Latakia, Mersina, Retimo, or Tripoli, North German Un-
ion and Brindisi).

Do. North Gerinan Union closed mail, via England...

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INTERNAL REVENUE TAXES.

$1

ALE, per bbl.. Bank check, draft, or order for any sum drawn upon any bank, banker, or trust company at sight or on demand....2 cents. When drawn upon any other person or persons, for any sum exceeding $10, at sight or on demand... .2 cents. Bill of Exchange (inland), draft or order for the payment of money to be paid on demand or at a designated time, for each $100, or fractional part in excess. .5 cents. Bill of Exchange (foreign) or letter of credit, drawn in, but payable out of the United States-if drawn singly-for each $100, or fractional part in excess....

.5 cents. If drawn in sets of three or more, for every bill of each set, not exceeding $100.... .2 cents.

Every additional $100 or fractional part in excess.. 2 cents. Banks, on all sales and contracts for the sale of stocks, bonds,

gold and silver bullion and coin, promissory notes or other securities, on every $100 of the amount of such sales or contracts...

...1 cent.

Banks, on the average amount of deposits, per month,

1-24 of 1 per cent. .1-24 of 1 per cent.

Banks, on capital, per month... Banks, on the average amount of circulation, per month, 1-12 of 1 per cent.

Banks, on the average amount of circulation, beyond 90 per cent. of their capital, in addition to above, per month, 1-6 of 1 per cent.

Banks, on notes of State banks, etc., used for circulation, 10 per cent. Bank deposits, savings, etc., having no capital stock, per six ..1-4 of 1 per cent.

months... Bankers, on capital employed beyond the average amount invested in United States bonds, per month.....1-24 of 1 per cent. Bankers, on all sales and contracts for the sale of stocks, bonds, gold and silver bullion and coin, promissory notes or other securities, on every $100 of the amount of such sales..1 cent. Brewers, 500 bbls. annually, $100; under 500 bbls. $50, special tax. Brewers are allowed a discount on all stamps bought and used in their business of... .7 1-2 per cent. Brokers, on all sales and contracts for the sale of stocks, bonds, gold and silver bullion and coin, promissory notes or other securities, on every $100 of the amount of such sales or contracts.... ..1 cent.

Cigar lights, in packages containing 25 or less, stamp tax...1 cent.

Cigar lights, containing more than 25 and not more than 50,

stamp tax...

Cigar lights, for every additional 25, stamp tax..

.2 cents.

..1 cent.

Cigar lights, stamps to be affixed to each package intended for immediate export....

..10 cents.

Cigars, or tobacco, or any substitute therefor, per 1,000....$5. Cigars, imported, in addition to import duties, to pay the inter

nal revenue tax of, per 1,000..

Cigars, manufacturers of, special tax..

Cigarettes, weighing 3 lbs. per 1,000, per 1,000

..$6.

..$10

.$1.75.

Cigarettes, weighing exceeding 3 lbs. per 1,000, per 1,000.... $6. Distilled spirits, per proof gallon....

.90 cents.

Distilled spirits, all stamps relating to, other than tax-paid

stamps...

.10 cents.

Fermented liquors, per bbl..

.$1.

.$1.

Lager beer, per bbl..

Manufacturers of stills, for each still or worm for distilling, $20,

and special tax of..

.$50.

Matches, made of wood, per package, containing 100 matches or less, stamp tax...

.$1 cent.

Matches, per package, containing more than 100 and not more than 200, stamp tax.....

.2 cents.

Matches, for every additional 100 or fractional part, stamp tax..

1 cent.

Medicines, value of packages containing, not exceeding retail price of 25 cents, stamp tax

1 cent.

Medicines, value over 25 cents and not over 50 cents, tax 2 cents. Medicines, value over 50 cents and not over 75 cents, stamp

tax....

Medicines, value over 75 cents and not over $1, tax..

.3 cents.

..4 cents.

. 2 cents.

Medicines, value over $1, on each 50 cents additional, stamp

tax...

Perfumery, same as "Medicines," above.
Playing-cards, on each pack..

..5 cents.

.$25.

.$20.

Rectifiers of distilled spirits, rectifying, purifying, or refining
200 bbls. or less of distilled spirits, counting 40 gallons of
proof spirits to the bbl., within the year, special tax. . $200.
Retail dealers in liquors, special tax.
Retail dealers in malt liquors, special tax.
Snuff, manufactured of tobacco or any substitute for tobacco,
ground, dry, damp, pickled, scented, or otherwise, of all de-
scriptions, when prepared for use, per lb...... .32 cents.
Snuff, imported, in addition to import duties, is required to pay
the internal revenue tax noted above.

Snuff, stamps to be affixed to each package for export...10 cents.
Spirits, distilled, per proof gallon....
.90 cents.
Tapers, wax, rates double the rates on

"Matches."

Tobacco, chewing and smoking, fine cut, Cavendish, plug, or twist, cut or granulated, of every description, per pound. 24 cents. Tobacco, fine cut shorts and refuse scraps, clippings, cuttings and sweepings of tobacco, per lb.. 24 cents. Tobacco, twisted by hand, or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine and without being pressed or sweetened, per pound.

Tobacco, dealers, special tax.

...24 cents.

.$5.

Tobacco, dealers in leaf, except retail dealers in leaf tobacco, special tax.

.$25.

Tobacco, manufacturers of, special tax Tobacco, peddlers of, traveling with more than two horses, mules, or other animals, special tax.. Tobacco, peddlers of, traveling with two horses, mules, or other animals, special tax..

$10.

$50.

.$25.

Tobacco, peddlers of, traveling with one horse, mule, or other animal, special tax.

.$15.

Tobacco, peddlers of, traveling on foot or by public conveyance, special tax

$10.

Tobacco, retail dealers in leaf, special tax.

$500.

Tobacco, retail dealers in leaf, in addition to special tax, if annual sales exceed $1,000, for every dollar in excess of $1,000...

.50 cents. Tobacco, stamps to be affixed to each package intended for immediate export....

.10 cents.

.$100.

.$50.

Wholesale liquor dealers, special tax... Wholesale dealers in malt liquors, special tax. Wines, liquors, or compounds, known or denominated as wine, and made in imitation of sparkling wine or champagne, but not made from grapes grown in the United States, and on all liquors not made from grapes, currants, rhubarb, or berries grown in the United States, but produced by being rectified or mixed with distilled spirits, or by the infusion of any matter in spirits, to be sold as wine, or as a substitute for wine, per bottle or package containing not more than one pint..... .10 cents. Wines, per bottle or package containing more than one pint and not more than one quart.. .20 cents.

Wines, in same proportion as above for any larger quantity.

SYNOPSIS OF THE BANKRUPT LAW.

BANKRUPT laws are enacted for the purpose of regulating the acts and conduct of debtors, and taking the deposition of their property from them in certain specified cases. The important point is to ascertain in what way and for what acts a debtor may be put into bankruptcy, and mode of procedure.

The law now in force was adopted in 1867, but has been, from time to time, amended. The following are the principal and efficient points.

The District Courts of the United States are constituted Courts of Bankruptcy, and have general superintendence and jurisdiction.

The general trial of issues may be by jury, or as the Court shall determine.

The District Courts shall always be open for the transaction of business in the exercise of their jurisdiction, and shall have full authority to compel obedience to all orders and decrees.

Appeals may be taken from the District to the Circuit Courts, in all cases in equity and writs of error.

The final judgment of the Circuit Court, rendered upon an appeal, shall be conclusive, and the list of debts shall, if necessary, be altered to conform thereto. The party prevailing in the suit shall be entitled to costs against the adverse party, to be taxed and recovered as in ordinary suits of law.

VOLUNTARY BANKRUPTCY.

Any person residing within the jurisdiction of the United States, and owing debts provable in bankruptcy exceeding the amount of three hundred dollars, applying by petition addressed to the judge of the judicial district in which such debtor has resided or carried on business for the six months next preceding the time of filing such petition, or for the longest period during such six months, setting forth his place of residence, his inability to pay all his debts in full, his willingness to surrender all his estate and effects for the benefit of his creditors, and his desire to obtain a discharge from his debts, and shall annex to his petition a schedule, and inventory and valuation, in compliance with the following provisions; the filing of such petition shall be an act of bankruptcy, and such petitioner shall be adjudged a bankrupt.

The said schedule, to be verified by the oath of the petitioner, must contain a full and true statement of all his debts, exhibit

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