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An Index Indexes to a particular papers annexed to that
paper, and made by the publication of that paper
for the sole use of the readers of that paper is not
without example an example. Examples may be
found in the instance of the London Chronicle
and of Lloyd's Evening Post. Those Indexes
are respectively given with the last paper number of the
year, and a separate sheets half-sheets, and no stamp is
imposed upon the sheets. This practice carried
on with the allowance of Government for such
a length of time is conclusive. The reason is
plain. The papers to which the indexes in question
refer the Reader have in those instances, already
paid duty: and so will they have in the present
instance.
The indexes in question contain it is true
no reference to the advertisements. But though the
advertisements are charged each with a separate
duty, yet so is the rest of the intelligence in the
lump: a a newspaper is charged with no duty: though even when it contains
no advertisements. If the advertisements
could not be referred to without paying duty,
no more could the occurrences.
The Advertisements in relation to Bankruptcy the in
the London Gazette, the substance is regularly given in the
other papers: and for such second hand insertion no stamp duty is ever paid or demanded.
Identifier: | JB/108/008/001 "JB/" can not be assigned to a declared number type with value 108.
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jeremy bentham |
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