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The Duchy of Lancaster is one of the two Royal Duchies in England, the other being the Duchy of Cornwall, and is the personal (inherited) property of the monarch. Despite the name, the duchy is effectively a property company (though it pays no corporation tax), and it consists of 18,800 hectares (46,455 acres), including key urban developments, historic buildings, and farm land in many parts of England and Wales, as well as large holdings in Lancashire. As of fiscal year 2007, the Duchy is valued at £397 million, with a net profit of £11.9 million, thus yielding 3% annual growth.  All revenue profits from the Duchy of Lancaster distributed to the Sovereign are subject to income tax.  In addition to holding land in Lancashire, the Duchy of Lancaster also exerts some powers and ceremonial duties of The Crown in Lancashire and Greater Manchester, Merseyside and the Furness area of Cumbria, which together form the "County Palatine of Lancaster". Since the Local Government Act 1972, the Duchy holds and exerts the right to appoint Sheriffs and Lord Lieutenants in the ceremonial counties of Greater Manchester, Merseyside and Lancashire, including those areas from the historic county boundaries of Cheshire and Yorkshire
Dalbeattie In Dumfries and Galloway Is Said To Be The Birthplace Of Granite Polishing. Granite Quarrying Craignair quarry is a notable town landmark Formerly granite quarrying was an important part of the Dalbeattie economy. The most prominent of which is the characteristic Craignair quarry which is clearly visible to the west of the town. Dalbeattie Granite works was established in 1820 and was situated in Craignair Street, following a direct route from Craignair quarry. The industry died down locally around 1883 due to cheaper imports from Denmark. Many of the workers immigrated to other parts of the world in order to find work, a number immigrated to the USA to work at a sister quarry in Westerly, Rhode Island. Dalbeattie is credited with developing the technique of polishing granite stone to form a shiny surface. This technique was exported throughout the world by the skilled workers of Dalbeattie as they travelled.