Construction of ALMANACKS. The first thing to be done is, to compute the sun's and moon's place for each day of the year, or it may be taken from some ephemerides and entered into the almanack; next, find the dominical letter, and, by means thereof, distribute the calendar into weeks; then, having computed the time of Easter, by it fix the other moveable feasts; adding the immoveable ones, with the names of the martyrs, the rising and setting of each luminary, the length of day and night, the aspects of the planets, the phases of the moon, and the sun's entrance into the cardinal points of the ecliptic, i. e. the two equinoxes and solstices. (See ASTRONOMY, passim). By the help of good astronomical tables or ephemerides, the construction of almanacks is extremely easy.
For every almanack or calendar for one year or less, a stamp duty of 8d. must be paid. And for every almanack serving more than a year, the same duty is paid for each year. Perpetual almanacks pay for three years only. All books and pamphlets serving chiefly the purpose of almanacks, are charged as such. If any almanack contains more than one sheet, one sheet only need be stamped; and every almanack is required by law to be so printed, that some part of the print shall be upon the stamp. Selling unstamped almanacks incurs the same penalty as for selling unstamped newspapers. Almanacks in bibles and common prayer books are exempted.