Hall marks on gold & silver plate

THE DUTY. 143
lating to the drawback stamp was repealed in the following year,
1785 (25 Geo. Ill, c. 64), and took effect on July 24 of that year;
so that the incuse Britannia denoting the drawback was only in use
about seven months.
Upon the exportation of plate (except gold rings and wares
under two ounces) a drawback of the whole duty is allowed if the
plate be new and has never been used, and the same has been
wrought in the United Kingdom.
In 1797 the duty on gold was 8s. per ounce, and silver is.
In 1803 the former Act of 1784, as regards the licence, was repealed,
and new licences appointed. For trading in gold more than
2 pennyweights and under 2 ounces, and in silver over 5 ounces and
under 30 ounces, 2. 6s. per annum ; for 2 ounces and above, and for
30 ounces and upwards, ^ 15s. per annum. The same year the
duty was increased on gold to i6s. and silver is. 3d. per ounce.
In 181 5 the duties were raised on manufactured gold to 17s.
per ounce, and silver is. 6d. per ounce, allowing one-sixth of the
weight for waste in finishing, called the rebate; watch-cases being
exempt by 38 Geo. Ill, c. 24.
In this year (181 5) the licences for dealing in gold and silver
were raised to double the amount specified by the Act of 1803, viz.,
;;^ii, los. for gold above 2 ounces and silver above 30 ounces, and
^ I2S. for the minor trading.
The deduction from the actual weight of the silver of one-sixth
was equal to a rebate of 3d. per ounce on unfinished plate, reducing
the duty to is. 3d. instead of is. 6d. per ounce, as an allowance for
v/aste in finishing. On some articles, such as flat dishes, or waiters,
the rebate scarcely covered the loss in finishing. On other articles
the manufacturer realised a small profit, amounting to between a
penny and twopence per ounce, which ought, perhaps, to be looked
upon as a sort of discount, as the maker paid the duty long before,
in many instances, he recouped it again when the article is sold. The
rebate of one-sixth in gold articles reduced the actual duty paid
to 14s. 3d. instead of 17s. per ounce, so that on wedding rings, allowing
for waste in finishing, there would, perhaps, be a profit of 2s.
per ounce.
Plate in an unfinished state when sent to the <strong>Hall</strong> to be assayed
was subject to the full duty of is. 6d. per ounce, no rebate being
allowed.
By the 12 and 13 Victoria, c. 80, the allowance to the <strong>Hall</strong> for
collection of the duty is fixed at one per cent.
All gold, so called, whether of 22 and 18 karats fine, or the
debased gold of 15, 12, or g karats in the 24, must pay the full duty,
and be stamped accordingly. Wedding rings pay duty of whatever
weight and quality they may be. Gold plate of any weight must
pay duty. The weight of an article does not determine whether it
is liable, and only articles specially exempted may be assayed and
marked duty free. Articles not weighing 10 dwts. each are only
exempted when they are too small or too thin to bear the <strong>marks</strong>.
In 1890 the duty of is. 6d. per ounce on silver plate was abol-
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