[98] These stamp duties had been imposed on the English Universities by an English Act of Parliament (55 Geo. III., cap. 184), but were not exacted in Ireland. In 1842, when Sir Robert Peel imposed an Income Tax on England, from which Ireland was exempted, he assimilated the stamp duties in the two countries in order to make up for the relaxation of the Income Tax in the case of Ireland. A few years afterwards, when the Income Tax was extended to Ireland, the stamp duties were still exacted. [99] In the case of scholars not students in Divinity, two-thirds of these lectures sufficed for the term. At the present, Divinity students are obliged to attend every lecture in the term, except one, in each subject. [100] From a calculation made in 1880, there were at that time 2,322 names of holders of Divinity Testimoniums in the University Calendar for that year. Of these there were then serving as clergymen in Ireland, 841; in England, 638; in the Colonies, unaccounted for, and dead, 843. Of holders of Divinity Testimoniums from the disestablishment of the Irish Church in 1869 to 1880, 89 were clergymen in England, 121 in Ireland, and 30 were unaccounted for. Of those who obtained the Divinity Testimonium from 1866 to 1880, 170 were in England, 187 in Ireland serving as clergymen, and 67 unaccounted for. [101] James Macartney was a native of the County of Armagh. He pursued his studies partly in Dublin, but mostly in London. He was not a graduate of the University, nor does he appear to have ever been a student in Arts. He became in 1800 a member of the London College of Surgeons, and shortly afterwards commenced to lecture on Anatomy and Physiology in St. Bartholomew’s Hospital, London. Macartney died March 6, 1843, aged 73 years. He left a sum of money to defray the cost of editing and publishing an account of his life and labours. This task was committed to the care of his nephew, at one time his Demonstrator, Hugh Carlile, or Carlisle, who died in 1860, as Professor of Anatomy and Physiology, at Queen’s College, Belfast, before he made any marked progress in this work. The executors then handed the material left partly sorted by Carlisle to Dr. E. Perceval Wright, but on the decease of the executors, while the work was in preparation, it was found that the money for the book was not forthcoming, and the wishes of Macartney have not yet been carried into effect. [102] See Dr. Stubbs’ _History of the University of Dublin_, p. 257. [103] _Ibid._, p. 258. [104] He published his treatise on Analytic Geometry in 1819.