Britain the stamp duties under the Stamp Act 1891 are as

follows:-

'Vhere the premium does not exceed § % of the amount insured ........ Id.

Where the premium exceeds § % of amount insured:- (a) On any voyage, per £100 or per any fractional part of £100 ....... Id.

(b) For any time not exceeding six months, per £IO0, &c., as above ...... 3d.

(c) For any time exceeding six months, and not exceeding twelve months, per f;100, &c., as

above ......... 6d.

In consequence of this regulation, no time policy can be issued for a period exceeding twelve months. Policies or cert inc ates of insurance coming from abroad are subject to the same duties, which should be paid within ten days after receipt in the United Kingdom. The shortness of the time allowed for stamping often prevents payment of the tax. These stamp regulations are very troublesome, and produce only a comparatively insignificant revenue. On small premium insurances the tax is so excessive that it drives business out of the country. A uniform tax per policy has been several times suggested, but these proposals have not yet been accepted by the Treasury.

The documents required to establish a claim for total loss are: (1) Protest of master. (2) Set of bills of lading (endorsed if necessary, so as to be available to the underwriter). (3) Policy or certificate of insurance (endorsed if necessary). (4) In the United States: Statement of loss in detail. In the United States certified copies of Nos. (1), (2), and (3) are taken; but as none of these copy-documents can transfer possession to the underwriter, there is necessary for that purpose another document, viz. (5) Bill of sale and abandonment with subrogation to underwriter-that is, an assignment of all interest to the underwriter. In the absence of the full set of bills of'lading, a similar document should be taken in Great Britain, especially in all cases in which salvage operations are likely to be undertaken. Such a document handed to a salvage association or a manager of salvage (whether acting for shipowner or for underwriter) settles the ownership of salvcd goods, and ensures that any claim for salvage expenses will be sent directly to the underwriter. This is from the insured's point of view desirable, and it greatly simplifies the management of salvage cases. As a claim for total loss cannot extend beyond the full amount insured in the policy, it follows that the documents required to substantiate such a claim must be supplied to the underwriter free of charge. For the substantiation of a claim for particular average the following documents are required: (1) Protest of master or logbook. (2) Set of bills of lading (cargo claims). (3) Policy or certificate of insurance (endorsed if necessary). (4) Certified statements in detail of actual cash value at destination of goods in damaged state, all charges paid. Certified statements in detail of sound value at destination of goods on same day, all charges paid. Or original vouchers of costs of repair of ship, all discounts, rebates, allowances and returns deducted. (5) In the United States, subrogation to underwriters of damaged goods. Authorities.-E. K. Allen, Stamp Duties on Sea Insurances (2nd ed., London, 1903); Th. Andresen, Seeversicherung (Hamburg, 1888); Joseph Arnould, Treatise on the Law of Ildarine Insurance and Average (2 vols., 2nd edition, London, 1857); eighth edition by de Hart and Simey (London, 1909); Laurence R. Baily, Perils of the Seas (London, 1860); William Barber, Principles of the Law of Insurance (San Francisco, 1887); W. G. Black, Digest of Decisions in Scottish Shipping Cases, 1865-1890 (Edinburgh, 1891); Sir M. D. Chalmers and Douglas Owen, Marine Insurance Act 1906 (London, 1906); Alfred de Courcy, Commentaire des polices françaises d'assurances maritime (2nd edition, Paris, 1888); E. L. de Hart and R. I. Simey, T/ze lllarine Insurance Act 1906 (London, 1907); R. R. Douglas, Index to Ilfaritime Law Decisions (London, 1888); John Duer, Law and Practice of Marine Insurance (2 vols., New York, 1845» 1846); Nilliam Gow, Marine Insurance (3rd corrected edition, London, 1909); Victor jacobs, Etude sur les assurances maritime et les ovaries (Brussels, 1885); Richard Lowndes, Practical Treatise on the Law of Ilrlarine Insurance (2nd edition, London, 1885); Law of General Average, English and Foreign (4th edition, London, 1888); Charles ll'Arthur, Contract of Illarine Insurance (2nd edition, London, 1890); D. Maclachlan, Arnould on the Law of Marine Insurance (2 vols., 6th edition, London, 1887); Reginald G. Marsden, Admiralty Cases, 1648 to 1860 (London, 1885); Law of Collisions at Sea (5th edition, London, 1904), Douglas Owen, Marine Insurance Votes and Clauses (grd edition, 1890); Theophilus Parsons, Law of Marine Insurance and General Average (2 vols., Boston, 1868); G. G. Phillimore, “ Marine Insurance ” in Encyclopaedia of the Laws of England, vol. viii. (London, 1907); Villa'rd Phillips, Treatise on the Law of Insurance (2 vols., 5th edition, New York, 1867); C. R. Tyser, Law relating to Losses under a Policy of Marine Insurance (London, 1894); Rudolph Ulrich, Grosse Haverei (2nd ed., 3 vols., Berlin, 1903, 1905, 1906); G. Denis Weil, Des assurances maritime et des ovaries (Paris, 1879) (W. GO.)

INTAGLIO (an Ital. word, from intagliare, to ineise, cut into), a form of engraving or carving, in which the pattern or design is sunk below the surface of the material thus treated, opposed to “ cameo” or “ relievo ”-carving or engraving where the design is raised. Intaglio is thus applied to incised gems, as cameo (q.i/.) to gems cut in relief (see GEMS). INTELLECT (Lat. intellect us, from intelligere, to understand), the general term for the mind in reference to its capacity for knowing or understanding. It is very vaguely used in common language. A man is described as “intellectual ” generally because he is occupied with theory and principles rather than with practice, often with the further implication that his theories are concerned mainly with abstract matters: he is aloof from the world, and especially is a man of training and culture who cares little for the ordinary pleasures of sense. “ Intellect ” is thus distinguished from “ intelligence ” by the field of its operations, “intelligence” being used in the practical sphere for readiness to grasp a situation. (The employment of the word as a synonym for “ news ” is mere journalese; such phrases as “ Intelligence Department ” in connexion with newspapers and public offices are more justifiable.) In philosophy the “intellect” is contrasted with the senses and the will; it sifts and combines sense-given data, which otherwise would be only momentary, lasting practically only as long as the stimuli continued to operate. It thus includes the cognitive processes, and is the source of all real knowledge. Various attempts have been made to narrow the use of the term, e.g. to the higher regions of knowledge entirely above the region of sense (so Kant), or to conceptual processes; but no agreement has been reached. “ Intcllection ” (i.e. the process as opposed to the capacity) has similarly been narrowed (eg. by Professor James Ward) to the sphere of concepts; other writers, however, give it a much wider meaning. “ Intellectualism ” is a. term given to any system which emphasizes the cognitive function; thus aesthetic intellectualism is that view of aesthetics which subordinates the sensual gratification or the delight in purely formal beauty to what may be called the ideal content.

INTELLIGENCE IN ANIMALS.^[1] Professor G. J. Romanes, in his work on Animal Intelligence (1881), used the term “ intelligence ” as synonymous with “ reason, ” and defined it as follows: “ Reason or intelligence is the faculty which is concerned in the intentional adaptation of means to ends. It therefore implies the conscious knowledge of the relation between means employed and ends attained, and may be exercised in adaptation to circumstances novel alike to the experience of the individual and that of the species.” There is here some ambiguity as to the exact psychological significance of the words “intentional adaptation ” and of the phrase “ conscious knowledge of the relation between the means employed and the ends attained.” A chick a day or two old learns to leave untouched nauseous caterpillars, and Romanes would certainly have case of intelligent profiting by experience;

is intentional adaptation and whether the

regarded this as a

but how far there

chick has conscious knowledge of the relation of mea ns to ends, is doubtful, and, to say the least of it, open to discussion. St George Mivart, the acute dialectical -opponent of Romanes, denied that animals are capable of the exercise of reason or intelligence. He urged that according to traditional views reason should denote and include all intellectual perception, whether it be direct and intuitive or indirect and inferential (sensu stricto), and contended that under neither head are to be included the sensuous perceptions and merely practical inferences of animals. Wasmann, who argues on similar grounds, regards such behaviour as that of the chicken as instinctive in the wider sense (see INSTINCT) and not intelligent; man alone, he contends, is intelligent, that is to say has the power of perceiving the relations of concepts to each other, and of drawing conclusions therefrom. It is clear that the discussion largely turns on the definition of terms; but more than this lies behind it. Both Mivart and Wasmann are emphatic in their assertions that

instinctive modes of behaviour in the wider sense or the sensuous