Britain the stamp duties under the Stamp Act 1891 are as
follows:—
| Where the premium does not exceed 18% of the amount insured | 1d. |
| Where the premium exceeds 18% of amount insured:— | |
| (a) On any voyage, per £100 or per any fractional part of £100 | 1d. |
| (b) For any time not exceeding six months, per £100, &c., as above | 3d. |
| (c) For any time exceeding six months, and not exceeding twelve months, per £100, &c., as above | 6d. |
In consequence of this regulation, no time policy can be issued for a period exceeding twelve months. Policies or certificates 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 salved 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 Marine 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 maritimes (2nd edition, Paris, 1888); E. L. de Hart and R. I. Simey, The Marine Insurance Act 1906 (London, 1907); R. R. Douglas, Index to Maritime Law Decisions (London, 1888); John Duer, Law and Practice of Marine Insurance (2 vols., New York, 1845, 1846); William Gow, Marine Insurance (3rd corrected edition, London, 1909); Victor Jacobs, Étude sur les assurances maritimes et les avaries (Brussels, 1885); Richard Lowndes, Practical Treatise on the Law of Marine Insurance (2nd edition, London, 1885); Law of General Average, English and Foreign (4th edition, London, 1888); Charles M’Arthur, Contract of Marine 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 Notes and Clauses (3rd 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); Willard 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 maritimes et des avaries (Paris, 1879). (W. Go.)
INTAGLIO (an Ital. word, from intagliare, to incise, 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.v.) to gems cut in relief (see Gems).
INTELLECT (Lat. intellectus, 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. “Intellection”
(i.e. the process as opposed to the capacity) has similarly been
narrowed (e.g. 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
regarded this as a case of intelligent profiting by experience;
but how far there is intentional adaptation and whether the
chick has conscious knowledge of the relation of means 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
- ↑ For a discussion of human intelligence, see Psychology.
