141 Sentences With "franked" | Random Sentence Generator

QBE lifted its final dividend by 10 percent to A$0.33 a share, 50 percent franked.

The interim dividend of A$0.125 fully franked was 4 per cent higher than a year earlier.

Franked, who appeared Stern's show in 1999, was elected to his second term in the Senate in 85033.

It declared a fully franked interim dividend of A$1.99 a share, up 1 percent from a year ago.

The company also announced a fully franked dividend of 51 Australian cents per share for the second half of fiscal 2019.

The bank announced a final dividend of $A2.80 per share 45 percent franked, up from A$2.40 per share a year ago.

The company said it is determined to pay a final divided of 14 U.S. cents, fully franked, per share for the current period.

SHARE SURGE The airline declared an interim dividend of 13.5 Australian cents per share fully franked, up from 12 Australian cents last year.

ANZ said it would pay a final, fully-franked dividend of A$0.80 a share, in line with it interim payout announced in May.

Under current law, former speakers of the House get funding for office space, equipment, franked mail and "staff support" for a five-year period.

Com Ltd- * Participants in dividend reinvestment plan will be allocated co's shares at $11.195 per share for fy2017 fully franked hy dividend Source text for Eikon: Further company coverage:

They sent baby books to new parents, certificates to high school graduates, franked mail to those interested in issues, took positions on key issues and brought pork to local communities.

It plans to buy back up 79.7 million shares in an off-market tender and declared a fully-franked final dividend of 13 Australian cents per share, up from 10 cents.

Westpac issued A$3.5 billion of new shares in October 2015 and on Monday announced a dividend reinvestment plan after issuing a final, fully-franked dividend of $A0.94 per share, the same as the previous year.

Qantas announced an interim 50 percent franked dividend of A$0.07 a share, having eschewed a dividend in favor of a A$500 million share buyback a year ago when it lacked enough tax effective franking credits.

Franked pointed out that "the person who gets elected is often the opposite of the last guy," noting that former President Obama, seen as eloquent, followed former President George W. Bush, who was often viewed as the opposite.

Deutsche Post said all franked letters would get a matrix code in future to allow their progress to be tracked through sorting centers, a move that should help the company investigate lost items and fight fraudulent reuse of stamps.

Deutsche Post said all franked letters would get a matrix code in future to allow their progress to be tracked through sorting centres, a move that should help the company investigate lost items and fight fraudulent reuse of stamps.

Under the deal, Tox shareholders will be entitled to receive an interim dividend of A$0.05 per share in fiscal 2018, and Tox expects to declare and pay a fully franked special dividend on or shortly before the implementation of the deal.

AX * ‍CO'S SHAREHOLDERS VOTED IN FAVOUR OF PROPOSAL BY TABCORP TO BUY 100% STAKE OF TATTS BY WAY OF SCHEME OF ARRANGEMENT * DETERMINED TO PAY A FULLY FRANKED SPECIAL DIVIDEND OF 16 CENTS PER TATTS SHARE, SUBJECT TO THE SCHEME BECOMING EFFECTIVE‍ Source text for Eikon: Further company coverage:

Paul RyanPaul Davis RyanEmbattled Juul seeks allies in Washington Ex-Parkland students criticize Kellyanne Conway Latina leaders: 'It's a women's world more than anything' MORE then dutifully torpedoed the provision without a vote, sending the clear message to his caucus that they should worry about their franked mail, not war and peace.

It may pay a franked portion and an unfranked portion, known as partly franked. An unfranked dividend (or the unfranked portion) is ordinary income in the hands of the shareholder.

In Australia before Federation, letters in envelopes franked with the O.H.M.S. mark were exempt from postal fees.

The latter passengers' mail will be cancelled in Guam if posted on board, even if it was franked with Japanese stamps.

Later documents held by the archives include an 1861 letter franked with the first printing of Malta's first stamp, the Halfpenny Yellow.

UK limited companies do not pay tax on dividends received from their investments or from their subsidiaries. This is classed as "franked investment income".

On 11 November 2019, Elders Limited released its full-year results to the Australian Securities Exchange. Underlying after-tax profit of $63.6 million was reported, in line with the previous financial year. Earnings Before Interest and Tax (EBIT) fell marginally to $73.7 million. The company declared a final, fully-franked dividend of 9 cents per share, taking the full-year dividend to 18 cents fully franked.

The easiest way for an investor to value a franked dividend is to think of the franking credit as part of the income they receive. The investor doesn't get it in cash, only as a kind of IOU from the tax office, but nonetheless it and the cash portion make up pre-tax income. Thus a franked dividend of $0.70 plus $0.30 credit is exactly equivalent to an unfranked dividend of $1.00, or to bank interest of $1.00, or any other ordinary income of that amount. (It's exactly equivalent because franking is fully refundable, as described above.) Franked dividends are often described as a "tax effective" form of income.

Automated post sorting machine The Royal Mail runs, alongside its stamped mail services, another sector of post called business mail. The large majority of Royal Mail's business mail service is for PPI or franked mail, where the sender prints their own 'stamp'. For PPI mail this involves either a simple rubber stamp and an ink pad, or a printed label. For franked mail, a dedicated franking machine is used.

A franking credit is income of the shareholder, though it is not received in cash. It is a credit towards tax that may be payable by the shareholder. Thus a franked dividend of $0.70 plus a $0.30 franking credit is equivalent to an unfranked dividend of $1.00, or to bank interest of $1.00, or any other ordinary income of that amount. (It is exactly equivalent because franking credits are fully refundable, as described above.) Franked dividends are often described as a "tax effective" form of income.

Company Taxation Manual CTM16120 — Distributions: impact on CT: franked investment income: general, HMRC. Retrieved 12 April 2007 Individuals could set off the tax credit against their income tax liability.Company Taxation Manual CTM15150 — Distributions: general: tax consequences, HMRC.

The privilege was supposed to be for official business, however, the high cost of postage meant that it was widely abused. MPs sold their frank to businesses and franked the letters of constituents and relatives. Regulations about the number and weight of letters and other matters failed to stop the abuse of the system. According to Ralph Allen, in 1741 the value of franked letters, if the correct postage had been charged, was over £50,000 and by the time of Allen's death in 1764 the annual value was £170,000.

More recently, a boot-shaped post box has been erected under the now famous tree, and letters posted there are franked with a commemorative stamp. This has ensured that the tree has remained one of the town’s biggest tourist attractions.

A limited form of franking privilege originated in the British Parliament in 1660, with the passage of an act authorizing the formation of the General Post Office. By 1772, the abundance of franked letters represented lost revenue of more than one third the total collections of the Post Office. In the 19th century, as use of the post office increased significantly in Britain, it was expected that anybody with a Parliament connection would get his friends' mail franked. In the United States, the franking privilege predates the establishment of the republic itself, as the Continental Congress bestowed it on its members in 1775.

There's nothing inherently wrong with the latter way of thinking about franked dividends, and it is frequently made to demonstrate how franking benefits the investor, but it can be argued a grossing-up like the former is better when comparing yields across different investment opportunities.

They are also entitled to claim back a credit for the value of the franking credit. Dividends may still be paid by a company when it has no franking credits (perhaps because it has been making tax losses), this is called an unfranked dividend. It may also pay a franked portion and an unfranked portion, known as partly franked. An unfranked dividend (or the unfranked portion) is ordinary income in the hands of the shareholder. For example, if a company makes a profit of $100 and pays company tax of $30 (at 2006 rates) to the tax office, it records the $30 in the franking account.

Mail, un-franked and carried privately during this period is rare: and usually attributable to Imam Yahya who maintained a royal courier post to carry his own correspondence in confidentiality (sic).or members of his immediate family. They were addressed to various, usually British, Government representatives.

Fans mailed envelopes franked with first-day issues of this stamp to fictitious addresses so that they would receive their letters back, marked with the words "return to sender." The phrase "Return to Sender" was engraved on the coffin of Freddie Starr, a comedian and Elvis impersonator.

A first-day cover franked with all of the four UPU stamps of 1949. This is a survey of the postage stamps and postal history of the Gilbert and Ellice Islands. The islands in the South Pacific Ocean were a British protectorate from 1892 and colony from 1916.

The World at War, Tannu Tuva 1911-1944 They were in fact "designed in Moscow, printed in Moscow, franked in Moscow and sold abroad by a Moscow state trading firm to earn hard currency for Moscow."Friends of Tuva, "Tuva Hopes Philately Will Get It Everywhere"Stanley Phillips, Philatelic Magazine Vol. 39, p.

It is regarded as one of the first major airmail events with official airmail transport in the world and thus marks the beginning of German airmail history. A flight postcard was produced for the postal transport, which had to be franked with an airmail stamp in addition to the regular postcard postage of 5 Pfennigs.

Hawaiian Missionary 2c and 13c stamps on piece once owned by Duveen.Siegel Auctions Duveen owned some of the great rarities of philately, including the "Miss Rose" cover franked with a pair of British Guiana "cotton reels"Bierman, 1981, p. 92. and more than one Post Office Mauritius.Duveen, Henry (1854–1919) Helen Morgan, Blue Mauritius, 2009.

Today, users can add to their postage balance by telephone, prepaid cards, via the web or through a direct connection over the Internet. The first counter shows the remaining balance. The second counter shows the total postage of the franked consignments. The third one counts the number of prints and is for statistic purposes only.

A selection of meter stamps. A selection of Japanese meter franked airmail letters. A meter stamp, or meter mark, is the impression made by a postage meter machine that indicates that postage has been paid on a letter or parcel. Meter stamps are widely used by businesses and organisations as they are more efficient than using postage stamps.

Each letter, card and parcel mailed at Santa Claus’ Main Post Office is franked with a special postmark and stamp. The logo of Santa Claus’ Main Post Office was designed by Finnish graphic designer Pekka Vuori. The logo is also a registered trademark. The postmark contains a stylized logo that was changed to its current form by graphic designer Jukka Talari in 2012.

Instead fringe benefits tax (FBT) may apply. The company may be taken to have paid a Division 7A dividend to the shareholder equal to the amount caught by the Division 7A rules, limited to the private company’s distributable surplus. The ATO can include the balance as an unfranked dividend of the shareholder or, in certain circumstances, as a franked dividend.

For example, foreign shareholders cannot use franking credits (they can't be offset against withholding tax) but Australian shareholders can. This practice, known as dividend streaming, became illegal in 2002, whereafter all dividends within a given time frame must now be franked to a similar (but need not be identical) degree irrespective of shareholder location or which class of shares held.

The flight's expenses were offset by the carriage of souvenir mail between Lakehurst, Friedrichshafen, Tokyo, and Los Angeles. A US franked letter flown on the whole trip from Lakehurst to Lakehurst required $3.55 () in postage. Graf Zeppelin set off from Lakehurst on 8 August, heading eastwards. The ship refuelled at Friedrichshafen, then continued across Eastern Europe and the Soviet Union to Tokyo.

Non-resident shareholders are not entitled to claim a tax credit or refund of imputation credits. Unfranked dividends received by non- residents are subject to a withholding tax, which does not apply to franked dividends. From 2015–2016, designated "small business entities" with an aggregated annual turnover threshold of less than $2 million were eligible for a lower tax rate of 28.5%.

During the Falklands War of 1982, occupied islands used stamps of Argentina, and postmarks with the wording "Islas Malvinas". Since that time, a British garrison has been maintained; while forces mail to home is free, mail to other destinations requires postage franked with British stamps, and as of 2003 was cancelled with two intertwined circles saying "Falkland Islands BFPO 655 Post Office".

Machine cancelled U.S. Congressional frank "Privilege" franking is a personally pen- signed or printed facsimile signature of a person with a "franking privilege" such as certain government officials (especially legislators) and others designated by law or Postal Regulations. This allows the letter or other parcel to be sent without the application of a postage stamp. In the United States this is called the "Congressional frank" which can only be used for "Official Business" mail. WWI pen franked "Soldier Mail"In addition to this type of franking privilege, from time to time (especially during wartimes) governments and/or postal administrations also authorize active duty service members and other designated individuals to send mails for free by writing "Free" or "Soldier's Mail" (or equivalent) on the item of mail in lieu of paid postal franking, or by using appropriate free franked postal stationery.

Austria's newspaper stamps first appeared in 1851. They depicted a profile of Mercury, the Roman messenger god, and were not denominated, the color of the stamp indicating the value. Blue indicated the 6/10 kreuzer rate for one newspaper, yellow for ten newspapers (6 kr), and rose for 50 newspapers (30 kr). The higher denominations franked wrappers of bundles of newspapers and were frequently discarded.

Dull white spots are scattered on the costal half and there is a narrow silver band with metallic reflection extending from the costa to the dorsum at 5/6 length. The distal 1/6 is orange-brown with a black dot centrally, franked by a short white band near the dorsum. The distal end is fringed with a narrow white band. The hindwings are brown.

There is a German post office in Büsingen which also provides Swiss postal services at Swiss inland rates. Büsingen has two postal codes, one Swiss, CH-8238 and one German, D-78266. Letters from Büsingen may be franked with a Swiss or a German stamp. A standard letter from Büsingen to Switzerland needs either an 85 Rappen Swiss stamp or a 70 euro cent German one.

At one time, the company gave out small tokens or coins, similar to coupons. The tokens were octagonal, and were printed with the words: "Sayvette 1 (cent) ONE CENTE" in the centre and "REDEEMABLE FOR MERCHANDISE ONLY" around the edge in a circular fashion. They were a light weight metal, possibly a brass coloured aluminum. They were franked on each side with the same information.

Les timbres de la Republique Orientale de l'Uruguay. – (Poste adhesifs, enveloppes, cartes, bandes, fiscaux et administratifs, etc.). Neuilly: L. Bouzin, 1887. , Vasconcellos and Durante, who found copies in an old correspondence. In 1892 Mr. Seijó had the opportunity to acquire the correspondence archive of Vicente Piñeiro of Rocha, and found three covers franked with the “Diligencia” second type, all emanating from the merchant Sopeña of Montevideo.

When it does so, it may attach a franking credit from its franking account, in proportion to the tax rate. If a $70 dividend is paid it could attach $30 of franking credits, and the franking account is debited by $30. An eligible shareholder receiving a franked dividend declares as income the cash received, plus the franking credit. The franking credit is then credited against the tax payable on their income.

For example, franking credits are of no use to foreign shareholders, who cannot offset them against withholding tax, but Australian shareholders can claim them as a tax credit. This practice, known as dividend streaming, became illegal in 2002, after which all dividends within a given time frame must be franked to a similar (but need not be identical) degree irrespective of shareholder location or which class of shares they hold.

Stellaland stamps, which had been issued in 1884, continued to be used until 2 December 1885.Stanley Gibbons Stamp Catalogue Part 1 British Commonwealth Any external mail had to be franked with both Stellaland stamps and Cape of Good Hope stamps. The cancellations on these stamps was by pen and ink. Stellaland stamps are known used by Warren’s Force at Kimberley. These stamps were withdrawn from use on 2 December 1885.

Locally produced intaglio seals were used to cancel domestic mail franked by the first issue of Yemen in 1926. All of the First Issue Stamps of Yemen are cancelled with intaglio seals. Neither Ottoman nor German bilingual postmarks are found as principal cancel of the first issue. The intaglio cancels on the first issue vary in diameter from 20 to 31mm; the smaller, less elaborate ones tend to have been used earlier and vice versa.

During the first seven weeks of the Civil War, the US Post Office still delivered mail from the seceded states. Mail that was postmarked after the date of a state's admission into the Confederacy through May 31, 1861, and bearing U.S. (Union) postage is deemed to represent 'Confederate State Usage of U.S. Stamps'. i.e., Confederate covers franked with Union stamps. After this time, private express companies still managed to carry the mail across enemy lines.

1931 cover from Paraguay by Zeppelin to Friedrichshafen, Germany and onwards to Spain franked with overprinted Zeppelin stamps and special cachet. Zeppelin mail was mail carried on zeppelins, the German airships that saw civilian use from 1908 to 1939. Almost every zeppelin flight carried mail, sometimes in large quantities; the covers usually received special postmarks, and a number of nations issued postage stamps specifically intended for use on mail carried by the zeppelins.

Companies decide what proportion of the dividends they pay will have franking credits attached. This can range from the dividend being fully franked to it being entirely unfranked. A franking credit is a nominal unit of tax paid by companies using dividend imputation. Shareholders who are residents of Australia for tax purposes include in their assessable income the grossed-up dividend amount (being the total of the dividend payable plus the associated franking credits).

There is a narrow silver band with metallic reflection extending from the costa to the dorsum at 5/6 length and the distal 1/6 is orange-brown with a black dot centrally, franked by a short white band near the dorsum. The distal end is fringed with a narrow white band and terminating with a narrow brown band. The hindwings of the males are brown. The larvae feed on the seeds of Phyllanthus lepidocarpus.

The dividen was 19c a share (full franked) and increased the annual payout to 25c a share. Tom O'Leary was appointed chief executive officer of Iluka Resources Limited on 5 September 2016. He was previously managing director of Wesfarmers Chemicals, Energy and Fertilisers division, having been appointed to the role in 2010. Mr O'Leary joined Wesfarmers in 2000 in a Business Development role and was then appointed to managing director, Wesfarmers Energy in 2009.

In a franked dividend, each $0.70 cash has $0.30 of franking attached (at the 30% company tax rate for 2005). To eligible investors it's worth $1.00, to others it's worth only $0.70 (of before-tax income in both cases). A typical half-yearly dividend (in 2005) of 2% of the share price would mean an extra 0.85% in franking credits, an amount which might easily be swamped by brokerage and the general risks noted above.

Lewis, needing money of his own, decides to steal from Peter Barlow's (Chris Gascoyne) betting shop with fraudulently franked betting slips. He begins flirting with Deirdre Barlow (Anne Kirkbride), Peter's stepmother and an employee at the betting shop. Lewis sends Deirdre out of the shop to get a corkscrew so they can share a bottle of wine. He places his fraudulent betting slips in the till and when Deirdre returns, he kisses her to distract her.

Under the terms of the offer, the interim dividend that would otherwise have been payable in April 2007 would not be available. The Board decided that a fully franked special dividend could be paid during the bid period, in which case the offer consideration would be reduced by the dividend amount. The takeover bid endorsed the existing management and structure of Qantas. The initial bid required 70% shareholder approval, however this was later reduced to 50%.

"People," Time, November 18, 1940. In 1941, a judiciary panel investigating the activities of Nazi agents in the US, sent officers to the Washington headquarters of an anti-British organization, the Islands for War Debts Committee, to seize eight bags of franked congressional mail containing speeches by isolationist members of Congress. George Hill, Fish's chief of staff, had the mail taken to Fish's office storeroom just prior to their arrival."No Fish, But Foul," Time, January 26, 1942.

Chinese Imperial Post began issuing postal orders since 1897, the so-called "remittance certificate". After purchase, these certificates are payable at main post offices in China and usually bearing franked postage stamps represented as fee. Since 1925, a set of special stamps were used by post offices to issue secured postal orders.. Since 1929, Chinese Post were capable of selling international postal orders cashable under UPU protocol at a few other countries incluing Japan, Britain, France and US.

The List of postal rates in the British Mandate of Palestine are the postal rates in effect in Palestine under military occupation British and allied forces and later civil administration of the British Mandate of Palestine between 1917 and 1948. During the Mandate, postal services were provided by British authorities. After occupation by allied forces in 1917, basic postage was free for civilians. Registration fees and parcels had to be franked using British or Indian stamps.

As their plans to emigrate step up a gear, Lewis forges a plan to steal money from Peter Barlow's (Chris Gascoyne) betting shop by cashing fraudulently franked betting slips. His scam is successful, and he cheats on Audrey when he kisses Deirdre Barlow (Anne Kirkbride). Lewis flees the country; he made his last appearance on 13 August 2010. Just over a year later, it was announced Havers would reprise his role as Lewis and return to Coronation Street in February 2012.

In 1933 Leo and his brother Samuel formed the Washington Stamp Exchange on Washington Street in Newark, New Jersey. In 1939 they established the Washington Press, which created and sold White Ace album pages for collectors. They also printed and sold high-quality envelopes bearing an Artcraft (later "ArtCraft") cachet of each anticipated United States stamp to be issued, so that stamp collectors could have the envelope franked and canceled by the post office with a “first day of issue” cancellation.

The campaign was successful, and a replica of Point du Sable's cabin was presented as part of the "background of the history of Chicago". Admiral Byrd's polar expedition ship the City of New York was visited by President Franklin D. Roosevelt when he came to the fair on October 2, 1933. The City was on show for the full length of the exhibition. Graf Zeppelin from 1933 Century of Progress Exposition franked with C-18 US Air Mail stamp issued for the airship's visit.

To prevent double taxation, where an actual dividend is subsequently declared (called a later dividend), some or all of that dividend can be set off against a Division 7A dividend previously assessed, but the company is not obligated to set off.Section 109ZC of ITAA. The later dividend could be either fully or partly franked, as for any dividend. To the extent that it has been previously assessed it is tax- exempt, but the imputation credit component of the later dividend is assessable, and credit available.

After the war, he founded his own flying school in Florida and surpassed the 10,000 flying hours mark. Cuban franked Air Mail cover flown and autographed by PAA Capt. Edwin Musick on the first northbound flight of FAM 4 from Havana to Key West, Florida. October 29, 1927 Musick also flew for several airlines starting in 1920–21: Aeromarine Airways, where he studied navigation, and Mitten Air Transport, shuttling between Philadelphia and Washington DC. In October 1927, Musick joined Pan American as it was just starting operations.

Profits retained by the company or distributed to ineligible shareholders remain taxed at the corporate rate. Non-resident shareholders are not entitled to claim a tax credit or refund of imputation credits, nor are they required to gross-up their taxable income. Unfranked dividends received by non-residents are subject to a withholding tax, which does not apply to franked dividends. The actual law is complex, the core is in the Income Tax Assessment Act 1936 and other elements are in the Income Tax Assessment Act 1997.

After occupation by allied forces in 1917, basic postage was free for civilians. Registration fees and parcels had to be franked using British or Indian stamps. Once the EEF stamps printed in Cairo came on sale, mail to overseas destinations had to be paid for from 10 February 1918, and from 16 February 1918 also mail to the then occupied territories and Egypt. The structure of postal rates followed broadly British practice and new services, like airmail and express delivery, were added over the years.

Acting General Director of Ukrposhta Ihor Tkachuk told in August 2015 to Forbes Ukraine:Ормоцадзе, М. Nevertheless, as of autumn 2015, Ukrainian postage stamps were on sale at the Central Post Office of Donetsk for Russian rubles. Meanwhile, post office employees warned that letters, wrappers and parcels franked with those stamps could be sent only in the territory of Ukraine, and DPR had its own stamps.Главпочтамт Донецка продолжает продавать украинские почтовые марки = Donetsk CPO continues selling Ukrainian postage stamps. — Газета «Жизнь» (Донецк), 10 сентября 2015 года.

Dennett was at the center of an elaborate scheme by which isolationist Congressmen such as Hamilton Fish III and Robert Rice Reynolds would make pro-German statements in the Congressional Record, which would then be printed by Viereck and mailed around the country without postal charge using the Congressional franking privilege.Baltimore Sun, Feb. 11, 1942 Just before Federal agents raided Dennett's offices, he transferred a number of bags of illegally franked mail to Representative Fish's office, where they were subsequently discovered. Fish's chief aid George Hill was convicted of perjury in connection with the case.

The government has stated that they will be introducing a programme of education in personal finance in schools to enable 16-year-olds to competently manage their CTF. All of the funds in the account are exempt from income tax and capital gains tax, including at maturity. However, the 10% dividend tax payable on franked income (UK share dividends) cannot be reclaimed. The UK government has stated that at age 18 it will be possible to transfer the entire CTF into an ISA to keep the tax-free status of the investment.

Stolen Pony Express mail. Notation on cover reads "recovered from a mail stolen by the Indians in 1860" and bears a New York backstamp of May 3, 1862, the date when it was finally delivered in New York. The cover is also franked with U.S. Postage issue of 1857, Washington, 10c black. The Paiute War was a minor series of raids and ambushes initiated by American expansion into the territory of the Paiute Indian tribe in Nevada, which resulted in the disruption of mail services of the Pony Express.

So Veandercross finished his campaign with the frustrating record of having run second in both the major Cups races. Veandercross returned as an autumn four-year-old, winning the Lion Brown Sprint (G1) at Te Rapa in New Zealand, and then the Carlyon Cup and the Australian Cup in Melbourne. He then travelled north to Sydney where he would face his old rival Naturalism in the Ranvet Stakes. In the meantime, Naturalism had franked their three-year-old form internationally by running second in the Japan Cup in the spring.

Milly (left), postcard franked 1916 There was a munitions depot for the Army of the North at the station between the winter of 1915/16 and the end of the First World War. Formerie was previously the interchange station to a metre gauge line of local interest linking Milly-sur-Thérain to Formerie via the Thérain valley. At Milly-sur-Thérain there was a connection to Beauvais on the Paris Nord - Le Tréport-Mers line. Opened on 22 October 1894, this line was closed to all traffic on 31 December 1935.

An eligible shareholder receiving a franked dividend declares as income the cash received, plus the franking credit. The franking credit is then credited against the tax payable on their income. The effect is as if the tax office reversed the company tax by giving back the $30 to the shareholder and had them treat the original $100 of profit as income, in the shareholder's hands, like the company was merely a conduit. Thus company profits distributed to eligible shareholders are taxed in their entirety at the shareholder's rate.

Many of those who had been written about or "Franked," threatened lawsuits, and many issues toward the end of Michael Bate's ownership contained printed apologies as a means to warding off the expense of lawyers' fees. The magazine bit the bullet on only two legal battles—one to a Quebec judge and one to Mike Duffy, a Canadian television journalist whom the magazine deemed a "fat-faced liar" and had called "Mike Puffy" (in reference to his physical appearance)."Memories of Mike Duffy: lawsuits and ‘smear’ campaigns". Toronto Star, February 22, 2013.

An 1832 stampless single-sheet "Liverpool Ship Letter" pen franked "Paid 5" by a U.S. postal clerk in Philadelphia, PAWhile all affixed postage stamps and other markings applied to mail to qualify it for postal service is franking, not all types and methods are used to frank all types or classes of mails. Each of the world's national and other postal administrations establishes and regulates the specific methods and standards of franking as they apply to domestic operations within their own postal systems. Although there are differences in the manner that the postal systems of the 191 nations that belong to the Universal Postal Union (UPU) apply and regulate the way their mails are franked, most mails fall under one (and sometimes more) of four major types and/or methods of franking: postage (stamps, etc.), privilege, official business, and business reply mail. Modern postal clerk script franking with CDS (Ukraine) Any and all conflicts that might arise affecting the franking of mails serviced by multiple administrations which result from differences in these various postal regulations and/or practices are mediated by the UPU, a specialized agency of the United Nations which sets the rules and technical standards for international mail exchanges.

Lewis departed the show on 13 August 2010. In his exit storyline, he leaves the UK after stealing a large sum of money from Peter Barlow's (Chris Gascoyne) betting shop. Lewis carries out his plan to place fraudulently franked betting slips in the till while Audrey arranges to have her money transferred into a bank account for them to purchase their hotel. On the day of their farewell party in the Rovers, Lewis slips out to collect his money from the betting shop and kisses employee Deirdre Barlow (Anne Kirkbride) when she becomes suspicious about his motives for being in the shop.

An ankle injury prevented Cursory Glance from competing in the early part of 2015. When the injury recurred in August her owners decided to retire her from racing. Roger Varian commented "It is a huge shame that she didn’t get a chance to showcase her exceptional talent on the racecourse this season... The form of her win in the Moyglare has been franked consistently throughout this year. The work she has shown us on the gallops at home this season gives me every reason to think that she would also be a Group 1 winner at three–sadly it was not to be".

At the end of 1857, Mr. Lapido resigned from the post of Director and was replaced by Prudencio Echevarriarza. He continued the reforms and presented a proposal to the government for the application of postal stamps for correspondence between every point in the country. This was approved and laid down in the Uruguay Mail decree of 11 June 1859. In article 1 it states: All correspondence will be franked by postal stamps, without which no letters will be delivered by the General Postal Administration or any of its branch offices, the only locations where exchanges of mail may take place.

There are very few covers addressed to transatlantic destinations before 1872 using Uruguayan stamps. This was the result of illicit actions by the foreign consulates in Montevideo, who received and despatched mail using ships flying the flags of their own states, with no involvement of any kind by the Uruguayan Mail Service. The British consulate in Montevideo used British stamps between 1862 and 1872 which may be identified by the cancel 'C28'. Overseas correspondence was franked with Uruguayan stamps from the end of 1872 onwards, following the so-called Montevideo Postal Incident in which the government prohibited all non-Uruguay mail inside Uruguay.

The postal service was reformed in 1798 during the French occupation of Malta, and the islands were taken over by the British in 1800. In the early 19th century, two separate post offices were established in Malta: the Island Post Office and the Packet Office, with the latter forming part of the British Post Office. Their operations were amalgamated in 1849, and British postage stamps began to be used in Malta in August 1857. Malta's first postage stamp—the Halfpenny Yellow—was issued in 1860 for use on local mail, while letters sent to foreign destinations continued to be franked with British stamps.

The library houses several rare manuscripts. It houses one of the five copies of Abraham Lincoln's Gettysburg Address (1863)—the only such to be privately owned and the only one accompanied both by a letter from Lincoln transmitting the manuscript and by the original envelope addressed and franked by Lincoln. The library houses cuneiform tablets; a major collection of medieval books and witchcraft trial records; thousands of pamphlets produced during the French Revolution; and the correspondence between Jefferson and Lafayette. It also holds a copy of The Birds of America, which is considered the most expensive book in the world.

The form of the British Classic Races was franked in late June when Lemonora won the Grand Prix de Paris, the most valuable race in the world at that time. One day later however, it was announced that Humorist had died in his stable. On 15 July Craig an Eran was matched against older horses in the Eclipse Stakes over ten furlongs at Sandown Stakes and, with Bullock in the saddle, won at odds of 2/7 favourite. He was followed home by Braishfield (Sussex Stakes) and Pompadour (third in the 1000 Guineas), giving Alec Taylor a 1-2-3 in the race.

There are three pairs of narrow white bands beginning at the costal and dorsal margin near 1/2 to 3/4 length of the wing and extending obliquely toward the wing apex, terminating before reaching mid- width of the wing. There is a narrow silver band with metallic reflection extending from the costa to the dorsum at 5/6 length and the distal 1/6 is orange-brown with a black dot centrally, franked by a short white band near the dorsum. The distal end is fringed with a narrow white band. The hindwings are brown.

A shareholder's taxable income is grossed up to include the value of the company tax deemed to have been prepaid on the dividend. This value is also credited to the shareholder. Companies which have paid Australian company tax can declare how much of the tax paid, recorded as franking credit, is to be attached to a dividend. Dividends paid with the maximum franking credit allowable are called fully franked dividends, and Australian-resident shareholders who receive them would declare both the dividends and the associated franking credits (as well as all other ordinary income) on their tax returns.

With the US in the depths of the Great Depression, only about 7% of the stamps had been distributed when the issue was withdrawn from sale on 30 June. Over three million unsold stamps were destroyed by the US Post Office, making the three Graf Zeppelin issues by far the USPOD's smallest of the 20th century. Despite the poor sales, the US Post Office Department paid Luftschiffbau Zeppelin $100,000 () for the carriage of US franked mail on the flight. Graf Zeppelin flew to Moscow and back on 9–10 September 1930 to make up for not going there the previous year.

Another damaging incident was Foraker's claim, based on documents he procured that turned out to be forged, that Democratic gubernatorial candidate James E. Campbell had supported the adoption of a ballot box made by a company in which Campbell supposedly had a financial interest. The documents also bore the signatures of Sherman, McKinley, and other Foraker enemies; they were later shown to have been taken from franked mail. Campbell was not in fact involved with the company, and the affair cost Foraker votes. A congressional committee conducted an investigation in 1891 and cleared all of those whose signatures had been reproduced.

Folded sheet with four impressions, tête-bêche, of KGVI 1½d, postmarked Lerwick on 16 October 1959, addressed to Victor Marsh. In his book Abnormal Embossed Postage Stamps of King Edward VII and King George V Weston, H.E. Great Britain – Abnormal Embossed Postage Stamps of King Edward VII and King George V, 1923. Weston writes that on numerous occasions he received envelopes franked with cut-outs and in 1909 he had the idea of several different stamps being embossed together. He enquired of the Inspector of Stamping and much to his surprise discovered that his request could be complied with.

Weston was not shy in seeking co-operation in the creation of items he could sell, sending packets of covers franked with cut-outs to serving British army officers during World War One, and over an extended period to the post office at Tristan da Cunha,"The postal stationery cut-out" by Colin Baker in British Philatelic Bulletin, Vol.46, No.1, September 2008, pp.20–23. with requests that they be posted back, suitably cancelled. In the 1950s Weston again managed to persuade the Post Office to produce tête-bêche multiple letterpress impressions with King George VI and Queen Elizabeth II dies.

In 1836 the Regius Professor of Divinity died suddenly and the Whig Prime Minister, Lord Melbourne, offered the post to Hampden. (The only other clergyman from Oxford who in Whig eyes deserved preferment was Thomas Arnold of Rugby but he was already regarded as a heretic in conservative church circles). The news leaked outThis was Melbourne's own fault in that the offer was sent to Hampden in an envelope which Melbourne himself had franked by signing his name on the envelope as a peer was entitled to do and so saving the postage. The signature was recognised in Oxford and someone drew the obvious conclusion.

British stamp of 1873 with a Malta A25 numeral killer postmark Between 1855 and 1856, some mail sent by British military personnel during the Crimean War which was franked with British stamps was cancelled with a wavy lines grid postmark at Malta. British postage stamps became available to the general public in Malta on 18 August 1857 and they remained valid until 31 December 1884. These can be identified by coded postal obliterators reading M or A25, which were introduced in 1857 and 1859 respectively. The M postmark was withdrawn by early 1861 and a number of different A25 postmarks remained in use until 1904.

In 1920 the RSFSR by agreement with the communists, social revolutionists and social democrats formed a three-party coalition government called the Far Eastern Republic (F.E.R.). The Chairman of the F.E.R. was Alexander Krasnochekoff. In September 1920 this government ordered its Central Postal Administration to collect all stocks of the remaining Tsarist postage stamps from all post offices in the area of the F.E.R. Large supplies of the Imperial Russian 1909-1917 'Arms' issue were on hand at the main post office of Khabarovsk and also at Vladivostok. At first mail was franked with these 'Arms' stamps and the still current Kolchak (Siberia) overprinted stamps.

He opened the Collection to postal historians or students whereas only members of the RPSL Expert Committee had regularly been allowed since the time of George V. When he sold in 2001, amongst duplicates, the collections of Egypt and of the Suez Canal to pay the 250.000 pounds for the Kirkcudbright cover,Discovered in 1968, this cover was franked with a block of ten Penny Black and cancelled the first day of their use, 6 May 1840. The cover was proposed to Goodwyn after an insufficient auction in 1998. Cover presented and reproduced in Courtney, Nicholas (2004). The Queen's Stamps, pages 305 to 308.

In October 2004, Pombo used the franking privileges afforded members of Congress to mail approximately 175,000 copies of a two- page leaflet that openly praised the House Resources Committee and the Bush administration for overturning Clinton Administration limits on snowmobiling in national parks. The leaflets were sent to snowmobile owners in the swing states of Wisconsin and Minnesota. Pombo authorized the expenditure of $68,081 from House Resources Committee funds for the mailing of the leaflets as "official business." House members are required to seek prior approval and obtain advisory opinions before sending out franked mail; no such approval was obtained prior to the October mailing.

The form of the race was subsequently franked as Seahenge (fourth) and James Garfield (fifth) won the Champagne Stakes and the Mill Reef Stakes respectively. Expert Eye was made the ante-post favourite for the 2018 2000 Guineas but missed a scheduled appearance in the National Stakes after he was found to have contracted a minor respiratory infection. On 14 October Expert Eye was made the 4/7 favourite for the Group 1 Dewhurst Stakes at Newmarket Racecourse when he was again ridden by Atzeni. After racing in second place he faded badly in the last quarter mile and came home last of the nine runners behind U S Navy Flag.

In 1501, another Portuguese navigator, Pedro d'Ataide, sought shelter in Mossel Bay after losing much of his fleet in a storm. He left an account of the disaster hidden in an old shoe which he suspended from a milkwood tree (Sideroxylon inerme) near the spring from which Dias had drawn his water. The report was found by the explorer to whom it was addressed — João da Nova — and the tree served as a sort of post office for decades thereafter. (More recently, a boot-shaped post box has been erected under the now famous Post Office Tree, and letters posted there are franked with a commemorative stamp.

The world's first scheduled airmail post service took place in the United Kingdom between the London suburb of Hendon, North London, and the Postmaster General's office in Windsor, Berkshire, on September 9, 1911,Baldwin, N.C. (1960), p. 5, Fifty Years of British Air Mails, Francis J.Field Ltd. as part of the celebrations for King George V's coronation and at the suggestion of Sir Walter Windham, who based his proposal on the successful experiment he had overseen in India. Cover flown on the first day of scheduled Air Mail Service in the U.S. and franked with the first U.S. Air Mail stamp, the 24 Cent "Jenny" (C-3).

As a collection field, philately appeared after the introduction of the postage stamps in 1840, but did not gain large attraction until the mid-1850s. Some authors believe that the first philatelist appeared on the day of the release of the world's first postage stamp, dated to 6 May 1840, when the Liverson, Denby and Lavie London law office sent a letter to Scotland franked with ten uncut Penny Blacks, stamped with the postmark "LS.6MY6. 1840." In 1992 at an auction in Zurich, this envelope was sold for 690 thousand francs. Already in 1846, cases of collecting stamps in large numbers were known in England.

Mereworth by Paul Amsinck, engraved by Letitia Byrne, 1809. Mereworth Castle, a postcard franked 1911. Originally the site of a fortified manor house with licence to crenellate in 1332, the manor of Mereworth was inherited by Francis Fane, 1st Earl of Westmorland (1580-1629) (son and heir of Sir Thomas Fane (died 1589) of Badsell in the parish of Tudeley in Kent) from his mother Mary Neville, suo jure Baroness le Despenser (c. 1554–1626),Edward Hasted, 'Parishes: Mereworth', in The History and Topographical Survey of the County of Kent: Volume 5 (Canterbury, 1798), pp. 70-90 sole daughter and heiress of Henry Nevill, 6th Baron Bergavenny (died 1587).

The form of the race was subsequently franked when Windmill Girl won the Ribblesdale Stakes and La Bamba took the Prix Jacques le Marois. After a break of two and a half months, Homeward Bound returned in the Yorkshire Oaks at York Racecourse in August when she was matched against the Irish Oaks winner Ancasta. With Starkey again in the saddle, she started at odds of 2/1 and won from Beaufront with Ancasta in third place. On her final appearance of the season she was sent to France for the Prix Vermeille over 2400 metres at Longchamp Racecourse in September but ran poorly and finished unplaced behind Astaria.

The introduction of the stamp was announced in a Government notice dated 16 November 1860, and it was issued on 1 December so as to coincide with the start of the financial year. The stamp paid the local letter rate of ½d per half ounce (14g), and it had no validity on mail addressed to foreign destinations, which continued to be franked with British stamps. The new stamp was sold from the General Post Office at Valletta, police stations and some stationers. The earliest known use of the stamp is a letter dated 13 December 1860 which was sent by Giorgio Grognet de Vassé in Valletta to Giuseppe Said in Mosta.

The balloon, named Gwiazda Polski (The Star of Poland) was made by the Aviotex factory in Legionowo and was the world's largest Registered letter to New York franked with a souvenir sheet issued to help raise money for the Gwiazda Polski (Star of Poland) ascent attempt. The sheet is canceled with a special commemorative postmark. Its bag was made in Legionowo of Japanese silk covered with rubber, and the 500-kilogram gondola was constructed by engineer Jan Alfred Szal. Gwiazda Polski was an impressive construction. Its height was 120 meters, capacity of the bag was 124,700 m³, size - 12,300 m², and weight - 1500 kg.

During this period covers are known addressed to him at 386 Brixton Road, London SW9, and advertising shows his address as 389 Brixton Road. From 1935, till his death in 1961, he is known to have been in Twickenham; numerous covers exist addressed to him or to his trading name Victor Marsh at 13 Sion Road, Twickenham, Middlesex. A cover is known addressed to Weston from Stampex 1956 and franked with cut-outs and an advert for cut-outs appeared in the Stamp Collectors' Annual 1958, despite what must have been a rapidly declining market for such items. His stock or library were sold by Glendining in 1924.

One of the first successful deliveries of mail by a rocket in the United States was made on 23 February 1936, when two rocket airplanes that were launched from the New York side of the frozen Greenwood Lake landed on the New Jersey side, less than 100 yards away.Unique mail delivery method remembered on rocket plane anniversary This event was preceded by several other successful rocket mail experiments in the early 1930s. During the mid-1950s, "amateur" rocketeers flew a number of zinc dust / sulfur "micrograin" solid propellant mail-carrying rockets interstate, from California, across the Colorado River, and into Arizona. The postal covers were printed for each occasion, and franked at the nearest destination post office.

I understand the application has been favourably franked by the Group Commander. I may mention that Mr Rundle has taken a very active part in establishing a branch of the National Reserve in Greymouth and he is deservedly a popular officer. I merely ask you to be good enough to peruse his application, and if it is not contrary to the military policy, an officer at Trentham Camp. With kind remembrances, Sincerely yours, H.L. Michel (signed) The Minister replied saying: 'I regret to inform you that it will not be possible for Mr Rundle to proceed to Camp as an officer, and complete his twelve months period of probation there, as such action is not sanctioned by Regulations.

During his terms in the House of Representatives he worked and sponsored many different committees. He sponsored the House Post Office committee where he worked on amending title 39, to prohibit franked mailing by Members of Congress and certain officers of the United States, other than mailings related to the closing of their official business, after such Members or officers have left office. He also worked on the House Ways and Means where he pushed the Automobile Efficiency Tax Incentive Act. Another bill he sponsored was a bill to prohibit the Consumer Product Safety Commission from restricting the sale or manufacture of firearms or ammunition with the House Interstate and Foreign Commerce.

An 1832 stampless single sheet "Liverpool Ship Letter" pen franked "Paid 5" by a U.S. postal clerk in Philadelphia, PA. Before the introduction of stamps, it was the recipient of mail—not the sender—who generally paid the cost of postage, giving the fee directly to the postman on delivery. The task of collecting money for letter after letter greatly slowed the postman on his route. Moreover, the addressee would at times refuse a piece of mail, which then had to be taken back to the Post Office (post office budgets always allowed for an appreciable volume of unpaid-for mail). Only occasionally did a sender pay delivery costs in advance, an arrangement that usually required a personal visit to the Post Office.

At this point, daily delivery was introduced in Valletta, Floriana and Sliema, and letter boxes were introduced in Valletta. The new stamp was only valid locally, and mail addressed to foreign destinations continued to be franked with British stamps. The United Kingdom joined the General Postal Union (later known as the Universal Postal Union, UPU) on 1 July 1875, and since at the time the postal services in Malta were deemed to be part of the British Post Office, the islands were effectively also part of the union. Malta claims to have been the first British colony to join the UPU, although due to its status as a colony it did not gain full membership until independence almost a century later.

As with regular airmail, items of mail carried aboard spacecraft are known as "flown covers". They are known from both Soviet- and American-flown missions. While some types are rare, others, such as space shuttle covers, were carried in large numbers, and are thus relatively common, costing less than US$50. Perhaps the most common item of astrophilately is the "STS-8 flight cover". In cooperation with the USPS, the shuttle flight STS-8 carried several hundred thousand covers, franked with $9.35 express mail stamps, which were then sold to the public after the shuttle's return. The original plan was to carry 500,000, but the final number was reduced to 261,900, of which 2,523 were damaged during the flight and discarded.

Airmail instructional mark on a parcel from Kyrgyzstan Bork and Brück A cover carried on a 1932 first flight in the north woods of Canada, with a cachet and franked with both a regular and an airmail stamp Airmail (or air mail) is a mail transport service branded and sold on the basis of at least one leg of its journey being by air. Airmail items typically arrive more quickly than surface mail, and usually cost more to send. Airmail may be the only option for sending mail to some destinations, such as overseas, if the mail cannot wait the time it would take to arrive by ship, sometimes weeks. The Universal Postal Union adopted comprehensive rules for airmail at its 1929 Postal Union Congress in London.

House members are eligible for a Member's Representational Allowance (MRA) to support them in their official and representational duties to their district. The MRA is calculated based on three components: one for personnel, one for official office expenses and one for official or franked mail. The personnel allowance is the same for all members; the office and mail allowances vary based on the members' district's distance from Washington, D.C., the cost of office space in the member's district, and the number of non-business addresses in their district. These three components are used to calculate a single MRA that can fund any expense—even though each component is calculated individually, the franking allowance can be used to pay for personnel expenses if the member so chooses.

A first day of issue cover or first day cover (FDC) is a postage stamp on a cover, postal card or stamped envelope franked on the first day the issue is authorized for useBennett, Russell and Watson, James; Philatelic Terms Illustrated, Stanley Gibbons Publications, London (1978) within the country or territory of the stamp-issuing authority. Sometimes the issue is made from a temporary or permanent foreign or overseas office. Covers that are postmarked at sea or their next port of call will carry a Paquebot postmark. There will usually be a first day of issue postmark, frequently a pictorial cancellation, indicating the city and date where the item was first issued, and "first day of issue" is often used to refer to this postmark.

The forewings are dark brown with a narrow white band on the dorsum from the base to 1/3 of the entire length and with three pairs of narrow white bands beginning at the costal and dorsal margin near 1/2 to 3/4 length of the wing and extending obliquely toward the wing apex, terminating before reaching mid- width of the wing. There is a narrow silver band with metallic reflection extending from the costa to the dorsum at 5/6 length and the distal 1/6 is brown with a black dot centrally, franked by a narrow white band near the dorsum. The distal end is fringed with a narrow white band and terminating with a narrow dark brown band. The hindwings are dark brown.

Wells Fargo & Co. franked cover from Austin, Nevada Territory, to San Francisco, Cal. July 6, 1870 Wells Fargo and Company Express Building that was built circa 1877, Silver Reef, Utah The company expanded rapidly under Tevis' management. The number of banking and express offices grew from 436 in 1871 to 3,500 at the turn of the century. During this period, Wells Fargo also established the first Transcontinental Express line, using more than a dozen railroads. The company first gained access to the lucrative East Coast markets beginning in 1888; successfully promoted the use of refrigerated freight cars in California; had opened branch banks in Virginia City, Carson City, and Salt Lake City, Utah by 1876; and opened a branch bank in New York City by 1880.

The Bancroft copy of the Gettysburg Address was written out by President Lincoln in February 1864 at the request of George Bancroft, the famed historian and former Secretary of the Navy, whose comprehensive ten-volume History of the United States later led him to be known as the "father of American History".See also: Bancroft planned to include this copy in Autograph Leaves of Our Country's Authors, which he planned to sell at a Soldiers' and Sailors' Sanitary Fair in Baltimore. As this fourth copy was written on both sides of the paper, it proved unusable for this purpose, and Bancroft was allowed to keep it. This manuscript is the only one accompanied both by a letter from Lincoln transmitting the manuscript and by the original envelope addressed and franked by Lincoln.

The round trip letter rate was $3.90, the exact amount which could be paid with the $2.60 and $1.30 stamps. Mail franked with the Zeppelin stamps was forwarded to Germany by boat where it was picked up at Friedrichshafen and put aboard the Graf Zeppelin. The week-long flight of the Graf Zeppelin extended from Germany to Brazil and on to the United States and then returned to Friedrichshafen. The stamps were printed by the Bureau of Engraving and Printing which had only six weeks to design, print and distribute the issues to customers for use on mail to Germany in time for the departing flight. However U.S. the Post Office would only receive a small profit of 6.5% of the stamp’s denomination for letters that would actually be carried aboard the Graf Zeppelin.

Because Benjamin Franklin was an early United States Postmaster General, satirist Richard Armour referred to free congressional mailings as the "Franklin privilege." A U.S. Congressional franked mailingThe use of a franking privilege is not absolute but is generally limited to official business, constituent bulk mails, and other uses as prescribed by law, such as the "Congressional Frank" afforded to Members of Congress in the United States. This is not "free" franking, however, as the USPS is compensated for the servicing of these mails by annual tax-funded appropriations against which each Member is given a budgeted amount upon which he or she may draw. A six- member bipartisan Commission on Congressional Mailing Standards, colloquially known as the "Franking Commission," is responsible for oversight and regulation of the franking privilege in the Congress.

The forewings are brown with a narrow white band on the dorsum from the base to 2/3 of the entire length and with two pairs of narrow white bands beginning at the costal and dorsal margin near 1/2 to 3/4 length of the wing and extending obliquely toward the wing apex, terminating before reaching mid-width of the wing. The dorso-distal band is accompanied by another parallel band of same size on the distal position and there is a narrow silver band with metallic reflection extending from the costa to the dorsum at 5/6 length. The distal 1/6 is orange-brown with a black dot centrally, franked by short white band near the dorsum. The distal end is fringed with a narrow white band.

The profit of Australian companies have since 2001 been taxed at a flat company tax rate of 30%. Since 1987, dividends paid by Australian companies are subject to the Australian dividend imputation system, under which Australian-resident shareholders who receive a dividend from an Australian company that has paid Australian company tax is entitled to claim a tax credit (called a franking credit) on the company tax imputed or associated with the dividend, as declared by the company. The franking credits associated with such dividends is a tax credit against the shareholder's tax liability. Such dividends are called "franked dividends", and "unfranked dividends" are dividends which do not have any associated "imputation credits". Initially, in 1987, excess franking credits over the tax liability were lost, but since 2000, such excess credits have been refundable.

On his racecourse debut, Lanfranco contested a maiden race at Newmarket Racecourse in June and finished second of the twelve runners, beaten half a length by the Guy Harwood-trained St Hilarion. In another maiden at Yarmouth Racecourse in July he recorded his first success, winning very easily from six opponents at odds of 1/4. In the Exeter Stakes at Newmarket in August he faced only two opponents and led for most of the way to defeat Kohaylan by two and a half lengths. The runner-up subsequently franked the form by winning the Acomb Stakes at York later that month Lanfranco sustained a minor injury in the Exeter Stakes (Cecil described him as having been "jarred up" on the firm ground) and he missed the Royal Lodge Stakes which had been his intended target.

In Canada, the monarch, the Governor General, members of the Senate of Canada, members of the House of Commons, the Clerk of the House of Commons, Parliamentary Librarian, Associate Parliamentary Librarian, officers of parliament, and the Senate Ethics Officer all have franking privilege and mails sent to or from these people are sent free of charge. Bulk mail from members of the House of Commons is limited to four mailings per year and to the member's own electoral district. Individuals may send letters to any of the above office-holders without charge. US "Penalty" frankIn the United States such mails are sent using postal stationery or address labels that include a "Penalty" frank ("Penalty For Private Use To Avoid Payment of Postage $300") printed on the piece of mail, and/or is franked with Penalty Mail Stamps (PMS) of appropriate value.

This phenomenon first started in the 1960s. As of 1998, freshman candidates running for a second term now get eight to ten percent more votes than when they were elected for their first term. (Over ninety percent of all incumbent House members are reelected.) Senate members also currently benefit from a sophomore surge, though it is to a lesser degree. The reason for the sophomore surge is attributed to the fact that congressmen have figured out how to run personal campaigns rather than party campaigns. They make use of their free, or “franked,” mail; frequent home trips; radio and television broadcasts; and service distribution to their districts in order to create a good opinion of themselves, not their party, among their constituents. They also promise to “clean things up” in the federal government if they are re- elected.

Franked USS Akron penalty cover with 1933 Memorial Day cachet autographed by its only three survivors, and postmarked at Lakehurst on 24 June 1933, the day Macon first arrived there. On the evening of 3 April 1933, Akron cast off from the mooring mast to operate along the coast of New England, assisting in the calibration of radio direction finder stations. Rear Admiral Moffett was again on board along with his aide, Commander Henry Barton Cecil, Commander Fred T. Berry, the commanding officer of NAS Lakehurst, and Lieutenant Colonel Alfred F. Masury, U.S. Army Reserve, a guest of the admiral, the vice-president of Mack Trucks, and a strong proponent of the potential civilian uses of rigid airships. Akron soon encountered severe weather, which did not improve when the airship passed over Barnegat Light, New Jersey at 10:00 pm as wind gusts of terrific force struck her massive airframe.

Australian official mail, franked "On His Majesty's Service", crash cover salvaged from the 1935 Imperial Airways "City of Khartoum" aircraft crash at Alexandria during an England to Australia flight. "On Her Majesty's Service" envelope with OHMS economy "Official Paid" label from 1978 O.H.M.S., an initialism for On Her Majesty's Service or On His Majesty's Service (depending on the sex of the reigning monarch), is an official franking commonly seen on correspondence from government departments in the United Kingdom, Canada, Australia and other countries that share the same monarch as their head of state (now known as Commonwealth realms). In Canada, O.H.M.S may be written on an envelope instead of using postage stamps for any letters being sent to the House of Commons of Canada or to any member of the Parliament of Canada. Letters sent from Lieutenant-Governors may also bear the O.H.M.S. mark.

In addition to Axiom Strategies, Roe founded creative agency and direct mail firm Candidate Command and polling and public opinion research company Remington Research Group. Roe restructured his business model in August 2013 in order to handle an uptick in business. Axiom's internal direct mail capability was spun off into a standalone business called Candidate Command, and both the mail firm and Axiom grew by 40%. Roe also owns Capitol Franking Group, which creates franked mail for members of Congress. After successfully managing several elections throughout the Midwest, including helping the Republican Party take over Missouri's General Assembly for the first time in 50 years, Roe expanded Axiom Strategies' operations to a national level in 2008, opening a second office in Washington, D.C. and working for Governor Mike Huckabee's presidential campaign in 2008, as well as managing the successful election efforts of several Missouri Congressmen. In 2006, Congressman Sam Graves' brother Todd Graves was wrongfully dismissed from his position as a U.S. Attorney.

Australia, like New Zealand, has a dividend imputation system, which entitles shareholders to claim a tax credit for the franking credits attached to dividends, being a share of the corporate tax paid by the corporation. A recipient of a fully franked dividend on the top marginal tax rate will effectively pay only about 15% tax on the cash amount of the dividend. In effect, when distributed as dividends, the profits of a corporation are taxed at the average of the shareholders' marginal tax rates; otherwise they are taxed at the corporate tax rate. In Armenia there hasn't been a dividend tax until the recently adapted tax law upon which citizens of Armenia pay 5% and non-citizens 10% of the annual income. In Austria the KeSt (Kapitalertragsteuer) is used as dividend tax rate, which is 27.5% on dividends. In Belgium there is a tax of 30% on dividends, known as "roerende voorheffing" (in Dutch) or "précompte mobilier" (in French).

Republican officials in Washington sent the campaign a report listing 247 times Marcantonio (who generally followed the Democratic line) and Douglas had voted together, and 11 times that they had not. Nixon biographer Conrad Black suggests that Nixon's strategy in keeping the focus on communism was to "distract [Douglas] from her strengths—a sincere and attractive woman fighting bravely for principles most Americans would agree with if they were packaged correctly—to scrapping ... on matters where she could not win." Chotiner stated 20 years later that Marcantonio suggested the comparison of voting records, as he disliked Douglas for failing to support his beliefs fully. Douglas franked envelope used to send a copy of a speech to a California voter Public support for the Korean War initially resulted in anger towards communists, and Nixon advocated the passage of legislation he had previously introduced with Senator Mundt which would tighten restrictions on communists and the Communist Party.

Mail delivery, logistics, parcels and express delivery, have always been a key part of Poste Italiane's identity and also includes Italy's Universal Postal Service. In 2018, Poste Italiane handled approximately 3 billion items of mail and 127 million parcels, In the Deliver 2022 Plan in 2018, the company launched the new Joint Delivery model, which has redesigned the service by introducing afternoon and weekend deliveries and focused on modernising the fleet, by making it more environmentally-friendly with the introduction of 345 fully electric, three-wheeled scooters, with greater load capacity to facilitate parcel delivery in cities and improve occupational safety. The evolution of e-commerce logistics has led to the creation of PuntoPoste, the new accessible network that complements the network of over 12,800 post offices, enabling the collection and return of online purchases and the sending of pre-franked or prepaid parcels. In 2018, 417 PuntoPoste points were already operating, and the network will be expanded to include 3,500 units in 2019.

One studied the effects of cosmic rays on electronic equipment. The second studied the effect of the gas environment around the orbiter using ultraviolet absorption measurements, as a precursor to ultraviolet equipment being designed for Spacelab 2. A third, sponsored by the Japanese Asahi Shimbun newspaper, tried to use water vapor in two tanks to create snow crystals. This was a second attempt at an experiment first flown on STS-6, which had had to be redesigned after the water in the tanks froze solid. The last was similar to an experiment flown on STS-3, and studied the ambient levels of atomic oxygen by measuring the rates at which small carbon and osmium wafers oxidized.Press kit, pp. 40–41. In order, these were designated the Cosmic Ray Upset Experiment (CRUX) (G-0346); the Ultraviolet-Sensitive Photographic Emulsion Experiment (G-0347); the Japanese snow crystal experiment (G-0475), and the Contamination Monitor Package (G-0348). Finally, in cooperation with the US Postal Service, the mission also carried 260,000 postal covers franked with $9.35 express postage stamps, which were to be sold to collectors, with the profits divided between the USPS and NASA.