For franked mail, a dedicated franking machine is used. Roe also owns Capitol Franking Group, which creates franked mail for members of Congress. Many of these attempts carried mail, franked with Newfoundland stamps overprinted for the occasion. However, the 10% dividend tax payable on franked income (UK share dividends) cannot be reclaimed. Bulk mail is franked using barcodes on pre-printed envelopes or on blank adhesive labels. The second counter shows the total postage of the franked consignments. Registration fees and parcels had to be franked using British or Indian stamps. Franked dividends are often described as a "tax effective" form of income. This can range from the dividend being fully franked to it being entirely unfranked. In countries that issue them, the envelope may be franked with love stamps. MPs sold their frank to businesses and franked the letters of constituents and relatives. This is classed as "franked investment income". I understand the application has been favourably franked by the Group Commander. It may pay a franked portion and an unfranked portion, known as "partly franked". It may also pay a franked portion and an unfranked portion, known as "partly franked".