IMAGE EVALUATION TEST TARGET (MT-3) §>s{o 1.0 1.1 ■u Ui 12.2 Ui& 1^ iJ4 U4 ^ 6" ^ ; Hiotographic Sdences Corporation 4S 1 '^ v <^ ^. ^."V i\ 23 WIST MAIN STRKT WIBSTM.N.Y. 14SM (71«)S7'J-4S03 l' the liin'^un;fi' used, or tin; otK'iire uivcn, he could assure the lli)use that it WHS the (letcrrniiuition of the (iovenimcut to pro- o "^•ios:^Mi:': o.v!/^ :^:'f:-fr^ 5^ '■* ' 7 fc ,f. ,: ,(" ii I '' t cs ; f-s ?«-t PREFACE. '4 < «■/' Iv there be any plaee requiring a Customs Consolidation Act, it is the Province of Lower Canada. To the complicated nature of our Duties, every merchant in the town will bear testimony, and if this be insufficient, let the forms of Entries which are now published fltand on record as evidence of the tact. In the first place we have two systems of duties. Those levied under the authority of Imperial Acts, and those levied by the Pro- vincial Legislature. The former first engage our attention, and it may be well to enquire whether they cannot be simplified without in- terfering in anyway with the intention which the Imperial Legislature had in view in im- posing them. The object of the Crown duties is two-fold. Their first and principal purpose is that of raising a revenue, their second that of favor- ing the trade between Great Britain and this Colony. As far as the Crown duty on Spirits is con- cerned we have nothing to object to. It is le- vied in the simplest way the nature of the case admits, namely, at so much per gallon, the only difficulty arising from the dinerenco be- tween currency and sterling. This difficulty can scarcely be avoided while the Crown continues to hold a controul over certain du- ties for the regulation of trade, inasmuch as there are almost as many different currencies as there are colonies ; hence, a different act would be necessary for every one — a task which it would be unreasonable to impose on the Imperial Legislature. Such is the state of the Spirit duties, and we cannot see any reason why the Wine du- ties cannot be assimilated thereto. In the first place, the 10s. Crown duty gives more trouble than it is worth. In three years we have not imported 6000 tuns of Wine, so that the average amount of the 10s. duty is about j£ 1000 a-y ear, and last year it amounted to less than xlSOO. Now when we consider the trouble it gives to the Custom House Officers, the expence of its collection, and the loss of time to the Merchants in passing the entries, we think wc shall find many to join us in a desire to see it given up ; and we are convinced that a represen- tation to the proper authorities at home, stating the above facts would be successful. The duty on Wines from the place of growth is more important. It is however rather a protecting than a revenue duty, it amounts to something over 6d. W gallon, and entries would be materially facilitated and simplified, were it to be changed thereto. The next duty which we shall notice is the duty of 7^ V cent, which is not levied when it amounts to less than the previous duties, hence it is only chargeable on Wines of a very high price, uuch indeed as seldom come to this Colony. The revenue and the pro. tection also which it affords, must be next to nothing, hence its only effect is to give all parties trouble and to increase the cxpencea of collection. No injury could occur from its immediate abolition. The next duty which we are called upon to notice is the further duty of £7 7s. ^ tun on Wines from Great Britain in Foreign bot- tles, and on Wines from the place of growth in Foreign or British bottles — the latter being accounted foreign when from foreign places. Wc are ignorant of the object of this duty, un- less it be an additional protection to the Eng- lish glass manufacturer. If such be the object, and if it be deemed desirable to continue it, let an additional duty of 6d. be levied in its place ; that is, converting the previous Crown duty of 6d. into Is. on Wines in foreign bot- tles. However, when we consider that all the bottled Wines imported into Canada do not exceed 30 tuns, consequently that the duty we are speaking of does not amount to £220 sterling, it must be confessed that there is little object in its retention, espe- cially when the glass manufacturer of the United Kingdom nas a direct protection of Is. ^ dozen. We compute all the bottled Wines imported at about 3000 dozen. Sup- posing they are all in foreign bottles, the duty of Id. would only amount to £150, but it must be evident that a large portion is in British bottles from the United Kingdom, which are free from both the above duties, hence our sums of £220 and £150 are too large by perhaps one third or one half. By thus simplifying the duties on Wines, let the reader look at our forms of entries and observe how many deductions, additions and calculations would be spared ; and then let him say if all have not an interest in somo judicious scheme of consolidation. In the next place, let us call attention to our Provincial acts. The Provincial duties computed in currency are levied on the autho- rity of three acts, viz. the 33d, 35th and 55th of George III. Hence we have three lines of figures when one would answer. This is not an, we have three terms of payment, three bonds are to be filled up and signed, and in every way three times the work, which would otherwise be necessary, has to be done. Let us therefore hope that an act of tba 5th of 'fi M I WilliBm IV. (l«io,) will " coimwlidalo " tho 2d., Id., and 3d. into a single Od. payable in one bond at the average of the credit now given. With these rcforins, which we think neither the Imperial nor the Provincial Legislature would refuse to a proper representation enia* nating tVorn our Doard of Trade, entries, now so complicated, would be reduced to ono line on Wines from the Mother Country, and to two lines— one small calculation — and two additions, on Wines from place of growth* thus : — PR«M TUB VNITSD KINGDOM. SO pipe J Mad«ira9300 g^Is. 3 HT cent. off... 66 • AND rhUM ri.ACI Of UROWTH. 30 pipss Madeira 2900 O 6d, £35 Aild 9.13thi .« 8 a 3 Leu 3 iy cent. 66 63 8184 O 9d. .S80 6 S134o0d. 80 6 JC143 9 9 Thus saving Declaration and several lines of figures, together with calculations and addi- tioni. In the case of Bottled Wines it would save to all parties nine.tenths of the trouble—of course reduce the expense of collecting the duties, and as we have seen, defeat not one Binffle object contemplated by the Acts under which the duties arc levied. i tm,'.i,.i ■ r .V . r.> HoHTjiSAj,, Jtfajr 10| 1884. ■i " t t . h' >i .11 * ■ii, .'--; -1 i.* "^ ■ f-e* ' t^t*fi -* ^'M*;. w : Hf' tJ^'^ '"' -k-** 63 3 3 80 6 i;U3 9 9 ral iJDCi of I and addi- would save rouble— of ecting the It not one Act! under A OriDC, *c. ISk TARIFF OF LOWER CANADA AND ABSTRACT OF THE LAWS OF THE CUSTOMS • RELATING TO TIIE COLONIES. It! ■riCIFlC DUTIBI rAYABLC AT THE PORTS orCANABA. Wine— In Wood, from the I'nited Kingdom. Sterling. Currency. Madeira, per tun . X' 10 p.g,£0 U 9 French, do . U 6 All other Wines, do. 10 U C And further on all Winea* per cent. 7 10 >— In botiicn— If bottled in the United Kingdom, the «ame duty as in Wood. Hut not bottled in the United Kingdom, an addi- tional dutyt per tun. 7 7 And for every doxen ofbottleat ..010 —In Wood from Gibraltar or Malta, the same duty na Wine in Wood from the United Kingdom. — In bottles — the same duty as Wine in bottles from place of growth. — From plaoo of growth, in Wood. Madeira, per tun. All other Wines, do. (except French) . And further* per cent In botUes, a further dutyt per tun. And every dozen of bottlest 7 p.g. 9 10 6 7 7 1 Spirits. — From the U. Kingdom or the B. Colonies. Brandy, Foreign, p. g- " " ' Geneva, do do Cordials, do do Rum, do do Rum, B. P. do Whiskey, Br'tish, do Do. Foreign, do Sttrlim;. — Molasses, per gallon £0 1 And further, iT For- CwTsncy. XO i eign, per cwt. pfaf 3 —From pface of growth. Brandy, und all Spirits, per gallon .013 COG ColTuu.— From the U. K and I). C. per lb. If Forcisn, per cwt . Cocoa. — Ioreign,per cwt Do U. P. doct. Sugar.— Refined, British or Colonial, per lb. Do. Foreign,* per ct. Muacovudo, It. P. Do. Fortign, per cwt. Pimento. — B. P. from the Colonies, jicr lb. From the U.K. per ct. Teas. — Hyson, per lb. Hohen, AH other <>ort9 Tobacco.— 1). M Foreign, do.* per ct. Leaf,*^ Snuff.— B. M. Foreign,* Playing Cards-B. p. pk. Salt,^ per minot All other goods, wares ormcrchandise,llperct. per a 2 10 And upon certain goods, wares and merchandise, being of Foreign produce or muiiufacturo.^ 2 !> perth. 2 pcrct. 2 10 2 10 I 20 per a. I 01 d Oi Oiperet. 2 10 2 10 n 8 a 4 3 20 per lb. 3 20 8 4 30 4 2 4 ■•«* AD VALOREM DUTIES. At £1 10 per Cent. Alabaster, Anchoviea, Argol, Anniseed, Amber, Almonds. Brimstone, Botargo, Boxwood. Currants, Capers, Cascacoo, Corks, Cinnabar, Cummin-Seed, Coral. *This further duty is only charged when its amount, if any, shall exceed the amount of the previous duties, in whicb case the excess is payable, 3 and 4 Wm. IV. cap. 59, sec II, but this is not likely to occur, except with very high priced articles, it may therefore be considered as merely nominal. t This further duty will in every case exceed the previous duty, the excess will therefore be charged, the amount payable cannot, however, be shewn by Table, atid it will vary in every case according to the value of the article. iThe duty Id drawn back if the Salt be shipped for the use of the Fisheries in the lower parts of the Province. II See the exception in the "Table of Free Goods," under the Provincial law. IT Upon such of these goods as are liable to the Provincial duty of 2i per cent, that duty is payable under the Provincial law, but its amount is deducted from the payment made under the 3 end 4 AVilt. IV., c. 59. ft i DttM. Lmouc« of Dergamnt, L«inun, Koioi, Titron, Urangoi, Lavender, Itoaeiimry — Kinery etone Fruit, preiwrved in Hii|{iir or lirandy — Figi. Honey. Juni|>nr Derrie*. Irun in barB, rnwrouglit and Pig lion, InccnM of Franitinconio. Iiontile, Lava and Mulla nlono fur building. Marble, rough and worked, Mo«uic work, Medale, Musk, Macaroni. NuU, ofallkindH. Oil «if Olivoe, of Almondii, Orriit Koot — Ostiich Foiithera, Ochrce, Orange Dude and Peol, Olives. I'itch, Pickle* in jari and bottloe, Paintinge,Punk, Pozzolana, Pumice Stons, Parmesan Cheese, Pickles, Pearls, Prints, Precious Stones, (except Diamonds.) Quicksilver. Ruisins. ' . : iiausagos, Sponges. Tar, Turpentiie. Veriiiillion, Vormicelh. Whet Stones. At £30 p<^r cent. N.S 3 and 4 William IV. cap. 59. Armi Ammunition or Utenaili of War Tlooka,* for aale Teat Baae or Counterfeit Coin Fiah, dried or aalted Ciunpowder Oil, Blubber, Fine, or Skina, the produce of creaturea living in tlio aoa.t Dbawbackr — By tho Provincial Statute 3A Geo. Ill , c. 0, sec. 4, it is enacted, ''that there shall bo allowed, and paid by the CoU lector of the Customs, out of tne duties which shall be by him received under this Act, a drawback of/oi/rpenre for every minot ' of salt which shall b<* exported from tho Port of Quebec to any port or place beyond or be- low the limits ncrein before miMitioncd, (namely, bnluw the limits of Lower Canada,) and there shall be allowed, and paid by the said Collector, aevenpcnce for every tierce of salted salmon, arnl fourpence for every barrel of beef, or pork, or of salted fiah of any kind, and so on, in proportion for any greater or less package exported from the Port of Que- bec to any port or place out of this Pro- vince." ISSTROCTIONS TO MASTERS OF SHlPvS Aa a step preliminary to reporting a vessel the master must proceed to the post-office, and get a certificate that he has presented himself there and delivered hia letters, if he bavo any. Without this bo cannot bo ad- mitted to enter hia vessel. It should bo observed, that the certificate in question is still required, evcti though he has no letters. He now presents himself to tho officers of the Customs, who will furnish him with a blank form in duplicate, both of which ho must fill up. This form — numbered 42 — must contain an abstract from the cockets of all the Foreign goods on board the ship, spe- cifying their guages, weights, measurec, or contents : also, of All troods paying specific duties under Provinciiu Acta, such as salt, playing cards, &c. ; concluding by " sundry goods, as per manifest annexed," two copies of which arc also required. At the bottom of the enumeration, and im- mediately above the declaration, must be en- tered : — 1st, the first name on the register ; 2d, the number of the register, place where, and year when registered ; and, 3d, the agent's namo. The penalty incurred by making a false re- port is jSIOO, and goods omitted are liable to seizure. The following is a report filled up : — Inwarob — Port of Montreal, In the Ship Rapid, British built, property all Britith, about three hundred and five tons, with lixteen men Britith, and no men Foreigneri, be- aides A. B., a Britith man, Maater for thia present voyage from Liverpool. A 1 (9 190, 130 pp« Brandy, 14,400 ^a/m Wank Bl(S 60, 60 " Gin 7,200 " A' 1 (a> 20, 20 " Madeira 2,290 •' C D 21 (3> 90, 70 •' Winea 8,400 " i* 1 ® 60, 60 hd» R Sugar 720" O 1 4- 2, 2 cae» P. Carda 100 paeka 50 huaha O 3® 7, ihdaSalt And sundry Oooda, as per Manifeat. John Jonea, No. 86, Liverpool, 1833. C. D. 4- Co. (Agenta) I DO DECLARE that thia entry now ten. dered and aubscribed by mo ia a juat report of the namo of the above-mentioned ahip, ita bur. then, built, property, number, and country of mariners, the present master and voyage : And that it further contains a true account of tho lading of the said ship, With the particular marka, numbers, quantity, quality, and conaign. ment of all tho gooda and mcrchandisoa in the aaid ahip, to the beat of my knowledge and be- lief; and that balk hath not been broke, nor any goods delivered out of the said ship sinco her loading in Liverpool. A. B., Maatar. Declared before me, \\m sixth day of May, 1834. Signed by the Collector. *Such as are prohibited to be imported into the United Kingd->m; namely, first composed or written in the United Kingdom, and printed or reprinted in any othe country, and imported for sale, except JMoks not printed m the United Kingdom within twenty years ; or being parts of collections, the greater parts ofwhich had been composed or written abroad. r. w j- t Except by the East India Company, or with their license. [This clause expires with the East India Company's charter.] ^ _ t Unlesa taken by British ships fitted out from the United Kingdom, or from some British Possesaion. and brought in from the fishery, and except Herringa from the Isle of Man, taken and cured by tho in- Jiabiiants thereof. I t. { i Ifuvinjf ronipli'tcil x\\\r> iftwk, ln' rniii»t p'o. •liK'O liin ri'jfintpr to bo rocortlod, when tlu> tMlowiiiK rfrliflcnto imU'Iivert'il to liini which he mIiiiiiIiI rnn>riilly kt'op witlihi^ hhipHpa|>crH, t(» Hhow tlif tiilcHimrynr that ho in iltily ro. ported : — Pout or Montr r.,»f.. Thaic «ro to ('nrtiry all whrm itdnth eonrorn, thai A. If. Maatar of the tkip Nitpid, from Liter. pool, hath duljr repcrted hia V«»mI iiiwarda ac. cording to Law. Givi'n under my hnnd at tho C'uatom-IIouao or Montreal, thia lixlh day of May, 1831. C*. D. CotUrlor. So Tar t)io ^[utcr'a task ia completed, nnd Uo lias iiothinj^ to do but to attend tu the de> livery of his cargo, as tho Permits are given to tho Custom's officer on board by the sovc' ral consignees, for without permits, not a package must be delivered. Wlien the ship ih quite diHchargnd, tlio Master will receive from tlie Tide Surveyor tho following clearing note : — I An hereby certiiy that I have Rearchod the Ship Rapid, A. it. Maator, fVoin Lirfrpml, and that nothing remains on board but Stores and Proviaions. Custom House, Montreal. Signed by the Tida Surveyor. Ho must now procure from a Stationer a form of Bntry outwards which ho or his Mer- chant must fill up as follows : — E.NTRT OUTWARDS 90% Londotl. The Ship Rapid, Britiih built, three hundred ani fifty tona burthen, registered at the Port of Liverpool in England, navigated by fourteen men, all British, besidea A. B. a British man. Master. A. B. Matter. Montreal. Ma^ 6. 1834. With these two last papen he proceeds to the Custom House, where a paper to the foU lowing ciTect is delivered to him, when he may at once take in such goods as he receives permits for. Port of Montrval, These are to Oertify all whom it doth con. cern, that A. B. Master of the Rapid, from Li. verpool, bath duly reported his said Vessel out- wards* for Liverpool. Given under my band at tho Cuatom House, Montreal, this Sixth day of May, 1834. Signed by the Colleelor. It sometimes happens, however, that tho peculiar construction of a sliip, renders it unsafe to discharge all her inward cargo till she has taken somethinfi: on board " to stiifbn her," as the expression is. This permission is always readily granted, and the mode of application is by a letter to the Collector and Comptroller, praying permission to p\it on board— say 100 barrels of Pot Ashes. On tipplying personally at the CustomHouse, tho following paper is delivered to the Master, which ne must fill up in strict con- formity with his letters Fort of Montreal, Jtni« 1, 1834. Ap^catien having been made to ua to per mit One ' hundred barreU of Pot Aihet to be .nr*r ^i ^:; ahippod on hoard the Rapid, A. Jl. Maaler, fer LtPfrpnnI, before tlie wholn of her inwani Cargo i* diicharged, in order to atifl'en the anid Veaeel, and to prevent lior upsetting. You may permit the aanie to be done accordingly,^ ^irevious to hi*r being entered Outward*, takin;; earn tliat no ex. |>enae or rink be incurred by the revoniio. A. D. Collector. E. F. Comptroller. To Cie Landing Rurvoyor and Iianding Waiter. Ho may now takn in the 100 barrels of Ashos, but no more. Uccasionally difficulties have arisen from Mastpra thinking they could go on taking in without further notice ; they must bear in mind, however, that tho abovo stUTening order' is for a specific purpose, and that when that purpose is answered and they have discharged their inward carvo, they must ftill get the clearing note and proceed as described in tho third and fourth forms. Tho Master's business is now done till thq cargo is all on board* It may not bo deemed out of placo to state hero that an entry outwards must be passed by tho shipper for every packnge shipped. It must describe the (roods, Packages, Marks. Numbers, and Produce (whether Colonial ot Foreign) according to tho following form, which must be provided by tho Shipper : — (OUTWARDS.) Port or Montreal. In the Rapid, A. B., Master, for Liver- pool." — S i O 6. Six BarreU Pearl Athet, produee of Canada. L 1 (9 33. Tteenty.ttDo harrela Pot Atht$, fro. duee of Canada, X. Y. (Skipper.) A permit to load is then given to tho per- son who passes the ontrv, to be by him placed on board tbe ship. 'The following is the form, the italics shewingthc manner in which it should be filled np :— (OUTWARDS.) Yon Rre hereby permitted to load or take on board the Rapid, whereof ^on are Master, aitd bound for Liverpool:— S 1 o 6. Six BarreU \ -,i,, L 1 O 33. Twenty.tVDO BarreU \ -'*"' t To BE SiiimcD BY Jf. y. *? ' Given under my hand at the Custom-Hbuse of Montreal, this tixtk day of May, 18B4. To A. B. Master of ) - ■ tbe Ship Rapid, S Signed by an Offieor of Cuttoma. It is here necessary to remark, that cases have occurred where merchants' clerks and others, on finding that they hav6 omitted to specify some trifle in their entry outwards, have subsequently, without meaning any wrong, inserted it in their permit out^nrds; We, therefore, cite the clause in the 8 and 4 ' Will. IV., c. 59, which provides a penalty. XCII. And be it further enacted— That if any person shall, in any of his. Majesty's posses. siunB abroad, counterfeit or falsify, or wilfally use when coanterfisited or falsified, aay entry,) warrant, ct^^ket. transiro, or other dacummt for * By the 17di section of the 3d and 4th William IV. cop. 59, a penalty of L.SO is Incurred by tli« Ms«: ter. swmid he taka^oda on board previous- to passing an entr^ autwaroiiii . ths unU!r«t day of May, 1834. A. B. Collector. Certificate of Officer of Customs of Quantity of Cora shipped under 9 Geo. IV. ch. 6, sec. 4. In addition to the two Manifests, a form is furnished by the Custom House to be filled up with a farther specification of the Cargo. It is as follows : — PoKT OF MowTRBAL. — Content in the Rapid, A. B., Master, for Liverpool, three hundred and three tons, no guns, aixteeniaen, no Passengers or Troops, Britiah built of Liverpool. MARKS AND KUHBBRB or PACKAGES. SUIFFERS. M. 1 (S> 95 R. M. & Co. 55 B. 1 (9 85 S. & L. 25 H.G. 1 (9 10 H. O. & Co. 10 11 <9 20 Do. do. 10 L. S. L. P. 1 (9 168 D , 1 ® 832 "° '^°' 400 H. G. 1 (S) 40 Do da. 30 S Do. da 40 it 1 (3> 30 It I (S 20 Do. do. 20 w l(S) 10 Do. do. 10 Do, do. 1200 s^_ \io. do. 2400 L. N. & Co. 4 J. & C . 1-& 8 j: C. 2 •• gua. [C] 1^ 8 W. C. ■ " / 2 QUANTITY AND OCilCRIFTION OF GOODS. Barrels Pot Ashes, produce of Canada, do. Pearl Ashes, do. do. do. Pot, do. United States, do. Pearl, do. do. do. Flour, do. Canada. CONSIGNXKS. Order. R. & G. B. W. A. & G. M. Do. do. A. L. &, P. C. D. 400 do. Beef, do. do. do. Pork, do. do. do. Beef, do. do. do. Pork, do. do. ps. Dantzic Staves, ex- Warehouse, imported \ in said Vessel, Landed and Shipped. S W. I. Staves, produce of Canada, hhds. Leaf Tobacco, as per separate Mani-)- feet annexed, produce of Canada. I puns. Furs, contents per specification annex- \ ed, produce of Canada. - )- trunks Printed Cotton- Goods returned, im- 1 ported from London, by the Ottawa, 5th? May last. • J mitiOts of Wheat. W. A. ft Do. Do. Do. G. M do. do. do. Order. Do. -t C. & B;f ■A T. C. i i R.P. ■> Do. ' ^ I A. jr., Master of the Vessel above-named, do declare tho Content above writton, now tender, ed and subscribed by me, is a just and truo ac count of all the Goods laden on board my Ship for the present voyage, and of the names of the respective Shippers and Consignees of the said Goods, and of the Marks and Numbers of the Packages containing the same. Declared before me, at the Custom House, at the Port of MOfttreo^ the 91st d^vof September, 1833. A. B., Collector. Master's Content or Report Outwards (Short.) By the 17th seci. of 3 and 4 Wm. IV. chap. 59, a penalty of JSIQO is incurred by the Master who shall give a &lse Content. Two other particulars aro Dece*KiMry to be observed : — When a ship brings out coals or cinders, the Master or Consignee i^ould beparticularly cautious to procure on clearing atthe Custom House a certificate of the diM landing there- of, to enable the exporters to get the Bonds which lire entered into at the time of ship- ment cancelled. It is also absolutely necessary that the Master procure from the WhaiiSnger a certifi- cate of the time the ship has been at the wharf. With shipments of Rum. from jthd. British. North American Colonies, certificates are. tri^nsmitted, to be completed and ireturned to enable the 'shippeTB to cancel the bonds which they gave, that the same should be duly landed. Consignees of vessels fronuthe British North Aiherican Colonies,Bhould on no account neglect to conipldte such certifi- cates. Having performed all the above duties, which, utbough sufficiently numerous, pre« sent no peculiar difficulties, the Master re- ceives ftom the Collector and Comptroller of the Customs his clearance outwaraSf when he nmy proceed to spa. " ~. u I a tnia and btcribed bj CoUtetv. to Copy of eUmUion, a has to be y the Col. the ships at Montreal, Bclared to be nt, and four board the erpool. Collector. of Quantity u 6, sec. 4. Bts, a fonn to be filled fthe Cargo. undred and •pool. fSIQNnS; er. «5 G. B. A. & G. M. o. do. A P. A. o. o. o. er. 0. is B. & G. M do. do. do. the Bonds (16 of ship- y that the er a certifi> leen at the thd British, ficates are- returned to the bonds should be lis fronuthe liouE on no ch certifi> >ve duties, erous, pre> Master rc- Dptsoller of irasi when A....^, ^Ur.. . . .:^': . ^^^^^ *'01l ENTRIES INWARDS The complicated nature of the calculations re(]uired in passing entries for Wines and Spirits imported into Canada, renders a verbal description quite inadequate to explain in what form such entries should be made out ; we, therefore, offer to the mercantile public a set of forms of entries adapted to every possible circumstance under which Wines and Spirits can be imported. Those forms have been submitted to the Officers of His Majesty's Customs at this Port, and have been pronounced to be cor- rcct. Wines arc received at this Port : — 1. From the United Kingdom— 2. From the place of Growth. The packages in which Wines are receiv- ed are : — ' 1. In Wood— 2. In British Bottles— 3. In Foreign Bottles. the price is lust so low as to render the 7J #■ cent, less than the previous duties, it is only stated without being carried out thus : — Value #- declaration X800 Add 1.10 80 -^ I. raOH THE UNITKD KINGDOM. 1 in Wood or 2 in Britiah Bottles. A. 20 pipes Madeira. £ a. A. £ 2200 gs IDs «» tun 4 7 4 LessS^ct 66 gs Add 2-13 13 4 ',.;j* . .1 ■ 2134 gB®4d 35 11 4 /•• tV 2d 17 15 8 3d 26 13 6 £ Value 4^ declar 1200 Add 1-10... 120 Sterling. 1320 (S) 7* ^^ct 99 Less previous c luties* 76 7 10 22 12 8 Loss l-IO comii ig from wareh. 2 5 2 ci -MI'T 20 7 Add 2-13.. 3 2 5 5 8 80 C 23 9 5 ;eioe 10 7 Note.— On Wines and Spirits add one-sixth only to Imperial measure, to bring it into old gal- lons. The real difference is one-fifth, but it is bet- ter to reduce the quantity, as an allowance for leak- age. It will be found to save trouble in completing entries. The following is the fbrm of the Declara- tion required by the 3 and 4 of William IV., cap. 59, sec. 23. :— I, A. B., do hereby declare that the articles mentioned in the entry, and contained in the packages X.\ (3) SO, 20 pipes, are of the value of one thousand two hundred pounds sterling. Witness my hand, the 5th day or May,' 1834, A. B. The above declaration signed the 5^.i day of May, 1834, in the presence of C. D., Collector. N. B. — The declaration may be si^ed in the presence of any other principal officer of the Customs. With regard to the 7^ if cent, dutv, it must be obvious, that it is only very hiigh Ericed Wines that are subject thereto ; cnce, it is but seldom chargeable. When £880rS)7i^ct.£66 Bonds. — The Provincial duties are levied according to several Acts of the Provincial Parliament. The 33 Geo. III. levies 4d. on Madeira and 2d. on other wines ; the •'15, 2d. on Madeira and Id. on other wines ; and the 55 of the same king, 3d. on Madeira and other wines. On these several duties credit is given, provided the duties under each act amount to j£20, tho importer giving a bond, with one, two or more signatures, to the sa- tisfaction of the Collector, Length of Credit. — Bonds given by au- thority of the 33 and 35 Geo. III. are payable at four months from date, but if dated after the Ist of Septeinber they are still held to fall due on the 1st of January; so, in like man- ner, eight months credit is granted on bonds for duties levied under the 55 Geo. III., the period of credit nqt to extend beyond the 1st of May. No Davs of Gbace on Bonds.' — By tlie 35 Geo. III., cap; 9, sec la, it is enacted, that "where any bond for the payment of rates and duties shall not be satisfied on the day it shall become due, the collector shall forthwith cause a prosecution to be com. menccd for the recovery of the money due thereon, by action or suit at law in nnj of His Majesty's Courts of King's Bench in this Province." 3 in Foreign Bottltt. '»' k.\0 10, 10 coses Madeira L. s. d. L. s. d. 50doz.t 120 gs (0108^ tun 4 9 Less 3 #"01. 3 gals Add 2-13 9 Q .5 6 Value #• declar Add 1-10.. 1 19 19 ft 1 9 3 4 7 9 rf j I- 82 10O7i^ct 120 as ^ L.7 7s. V tun SOdoz. boUles^^ls.. Sterling. 6 3 9 3 10 2 10 12 Leas previous duties. .... 4 Less 1-10. 16 Add 9-13. 7 1 8 6 I L.12 19 4 Frxnch Wines. — Entry of French wines differs from the foregoing two articles only * It may be well to explain how this sum of L76 7s. lOd. is procured ; it is : The Provincial duty.. Cur L.60 ft _ . Deduct 1-10. 8 . .i, u . • Sterling. . And Crown duty, ditto 72 6 4 7 4 ?* wi- Otorling.. L.76 7 10 t Quart bottles always taken at five bottles k I gallon. i! I n [ • ':." ♦ -■<•: t ;t 19 in two retpectt ; Jlrtt, there it no Crown 4uty of lOt. 4f tun, and, aecondt the Provin- cial duties are atated at 2d. — Id. — and 3d., ^each duty subject to the same bonding regu- 'lations. Thus :— A. No. 1, 1 HM Claret— 60 gallons. 1 O SO, 20 cases do. lOOdosen . S40 do. JLiess 3 ^ cent. yalue^^declar. 2!» Add MO 83 30O 9 — L. a. d. L. ■ SSlOSd.S 8 6 Id. 1 4 3 3d. 3 13 » d. » « Sterling. S4SO 7i ^ et 18 1 l^n prsTioua dutiea 6 11 11 10 Leaa l-)0 coming from wareh. 13 0. 10 T Add 3-13 . 1 11 3 • 11 18 3 ■ * ■ Currency.....* L.19 3 8 From th« high price of French winest and 4he Ibwness of the duties, the 7| V cent >v)ll be fi)und to exceed ** the previous dii- ties" more fVequently than other wines ; still it is but seldom levied. If the wine be in Foreign bottles, in addi- tion to the above items, we have to insert im- raediately after the duty of 7^ W cent, a for- mer duty of £7 7s. V tun, and Is. ^ dozen on the bottles, as seen in the entry No. 3, /' Madeira in Foreign Bottles." As the en- try would be so nearly like the above, we need hot giye it at length. Othbb Wines. — Entries of Port, Sherry, Teneriffe, Spanish, Sicilian, Hock, Faval, and other wines differ from the entry of Ma- deira only in one particular ; namely, in the Provincial duties being 2d. — Id. — and 8d. : in other respects their entry, bond, and its conditions are precisely similar. Al.lppPort 126 * S, J •'^Sherry 136 ^ S, 1 " Teneriffe 130 v 4, 1 " Sicilian 130 i: 6,1 "Spanish 130 , -6,1 "rtyel 130 7. 1 !' liaben 12? Less 3 V. cent. 86«(9l0fl«^tn Sd Add 3-13 836 gals O 2d. Id. L. a. 1 14 & 6 19 3 9 d. L. s. d. 3 3 L. s. 3d. 10 9 9 .Value ^decl 216 ' Add 1-10 21 13 SttrVttg. 837 13 (9 7* «^ ct. IT 16 3 Previoua duties 30 10 & L.83 17 5 NoTt,— The "^previous duties" most be inserted* to show that they are more than the " further duties.' ' If the above quantity of wine had been in Foreign bottles, there would have been to be addeo: immediately after the 7^ ^ cent., a duty of £7 7s. V tun, and Is. ^ dozen on the bottles, as already explained. We now come to : — II. Winks raoM tbi rLAoa of okowth. 1 in Wood. A. 1 O 80, SO pipes Madeira L. s. d. L. •. d. 2200 g8 0L.7tf tun 61 3 8 Less3yct 66gs Add3-13 9 8 1 ^ 70 10 9 8l34g804d 35 11 4 3d....;.. 17 15 8 3d 36 13 6 L. 8a 6 Value V declar. 1300 Add 1-10. . . 120 StefUng. .' 1330®7i<^et90 ■■ Previous duties 183 3 8 L.150 11 3 Tho only diffefences in the entries of wines from the place of growth are, that the first item is £7 V tun in place of lOs., and the deduction of 10 V cent, allowed on what are called the " ftirther duties" on goods di- rect from the warehouse, is omitted. Madeira wines from the place of growth in Foreign bottles* are entered in the same manner as in the second of the foregoing en. tries from the United Kingdom, except that the Crown duty is £7 instead of 10s. ^ tun. French wines are in no case subject to the first item of Crown duty. All other wines differ only from Madeira in the Provincial duties, as pointed out in the observation fol- lowing the second form of entry. The last form which we deem it necessary to notice is that of an entry for Spirits from the United Kingdom. A. 10 pipes Brandy, value L.195 sterling.t 1300gBOlB.... L65 LessS^'ct 39gs Add 3-13 10 L75 1861gs0 3dt.... 15 15 3 3d 15 J5 3 31 10 6 L.106 10 6 1 19 » rORM tOlt HBADINO BACH CMTRY. 30 18 Inwards per OMates, Geo. Dodolas, from London : — A.l & 30, 90 pipes Madeira. * » * • Master, It may be necessary to mention that the value of evei^ thing must be stated in the ientry in Stcrhng, even where no declaration is required ; see the Spirits entry. * firitish botdes from the place of growth pay the Is. duty as Foreign, on the groimd that they have treceived the Excise drawback. ' t The value is required to be stated in the entry, but without any declaration. . f Subject to the same bondrng conditiona as wines. ~^ , "t'^is* *C'^-*<-a«if'?.''»«^r-» '■ .♦ ' , ; ' * ! ' T&. .titi^i*. It be inMrt«d« rther duties." had been in i been to be ^ cent., a ' dozen on We now ROWTH. d. L. •. d. 8 1 I — 70 10 9 4 8 6 — 8a « ng. L.150 11 3 entries of ire, that the of lOs., and ved on what >n goods di« ted< e of growth in the same bregoing en. except that f 10s. ^ tun. ibjeet to the other wines e Provincial lervation fol- it necessary Spirits from ing.t — L75 3 3 - 31 10 d L.106 10 6 kNTBY. OLAS, Master, :ien that the itated in the y declaration f- that they have :P V ■ ■ IS COMPLETION OF ENTRIES. Wines and Spirits are, of course, entered &t the Custom-House according to the sup* posed contents of. the packages. On guag- ing the casks, however, they will* of ne(^e8si' tv, be found to contain either more or less than the quantity entered ; hence, what is called a post^entry is to be made, for the purpose ef paying the difference, if the ori- ^nal entry were short~-or of receiving it, if It were over. If the quantity originally entered be short of the guage, a post>entry is made precisely similar to tne forms already given ; but if the original entry were for more than the actual quantity, a form is provided by the Custoir . House, to be filled up (in duplicate) by the person who passed the entry. In order to show how this should be done, we have pro- cured a form filled up, which we now reprint, — ^the written portion being indicated by ittUks. Port of Montreal, This is to certify that J. P. did enter, and pay Cuatoms inwards, in the Ship WemBtck, Hugh Blair, Master, from London, tlie tixth day of Jtfay, 1834, for T%irty.three hundred and tixty.one gaUt, Brandy, eleven hundred and thirly-teven gallo. Hollands, three hundred and twenty-eight gallon* Rum, four thoutandfour hundred and eighty-three gallant of Com. mon Winet, two hundred and fifty, three gaUont Madeira Wine. And we.the Officers underwritten, did examine the Goods at thedeliv. ery thereof out of the said Ship, and found no more than thirty-two hundred and three eallona Brandy, eleven hundred and nxteen gallono HoUando, three hundred and twen- ty-three gallone Rum, forty-two hundred and eighty-three gallont Common Winet, two hundred and forty gallon! Madeira Wine. •s 00 00 e <§ n ^=2 I 4h « u* I w1 l§< a I .-',»; •i'c*. "S S — Sterling. 22 0r320<^ct 4 8 Less previous duty 10 t'" 3 18 7 10 14 t 7 Less MO So that the Merchant has over. entered, one hundred and fifty.eight gallont Brandy, twenty.one galhne 5 tJjllandt, five gallont Rum, two Q hundred gallont Common Winet, thirteen gaUont Madeira. Landing.Waiter. CuSTOM-HoUSE, May 6, 1834. Landing Surveyor. ^ Certificate of over £ntry> (second page.) The duty to be repaid for the Goods overmen, twed, as within>mentioned, amounts to fen poundt, ninefeen thillingt, and two pence eur- reney. A. B., Collector. ,: , ,„., .. ^. C Z7., Comptroller. Received this tixth Aij of May, 1834, of the Honourable the Commissioners of His Miyesty's Customs, by tht hands of A. B., their Collector 3, box Foreign Beaver Hats. L. 8. d. L. 8. d. Value Vdecl. 7 15 6 Add MO 15 7 —— ^>- Sterling. 8 11 Ir3l5#^ct I 5 8 Less previous duty Less MO . . . Loose, 1000 bars Foreign Iron. 3 10 t 3 11 1 I 2 9 19 7 L. s. d. < L. s. d. Value VdeclOO Add MO 10 Sterling. 110 Or3>7|^ct 8 5 Less previous duty 2 10 5 15 0.11 6 Less MO Add 2-19 m -tf*< ^i— _ 5 ? » Sterling 23 15 10 . 3 18 8 Currency L.27 9 Decloriition of value to follow, as before sute^,- .' I' (: it I) i;l 1 14 On the above it is iicccsaary to explain that a separate entry is required for the Pro- vincial dutv of 2^ ^ cent, to which <' all gooit, wares, and merchandize" are liable. This duty is, however, deducted from the Imperial or Crown duties, which explaius the lino «• less previous duties." With regard to the addition o? one-tenth to tile vhIuc per declaration, it is the mode laid down by Statute for establishing their ster- ling value in the Colonies. The Item " less one-tenth" is an allow- ance on all Foreign goods coming from the warehouse. The last addition of two-thirleenths is to re- duce sterling into currency, at 4b. 4d. to the dollar. The next entry is of a parcel of FOREIGN SUQAR FROM THE WAREHOUSE. Port or Montreal. Inwards perPekin, John Hutchinson, Mastar, from Lirterpool. Value Sterling cwt qr. lbs. L. s. C 1 O J2, 12CS8. 1 286 3 10 Fo- B 1 fa> B, 8 b.Ts. > reign Raw A 1 ® 30, 30 brls ) Sugar r9 5s 71 14 Off 1-10 coming from the -ware- house ia the IJnited Kingdom 7 3 L.287 12 d. L. s. 2 Add "J-IS 64 10 9 18 .jW*v-, Provincial Duty. cwt qr Iba lbs 286 1 10 or 32126 Off3#'cent 9C3 74 9 4 31163 (3)i^lh. 64 18 S '* Currency L.139 7 9 The last form exhibits the mode of filling up a Bill of sight, the completion of which is that portion marked " second page." (INWARDS.) Fer Rapid, A. B Master, from Liverpool, ttBo bales, quantity, quality, and value unknown. These are to certify that W. M. known agent of O, M. ^ Co. the proprietor, impo-ter or con- signee of the goods above-mentioned, maketh oath that from the best information he is able to procure from his employer, and a full conference with bim on the subject, neither such employer nor any person for him, to the best of the depo- nent's knowledge and belief, nor this deponent himself, have received sufficient Invoice from whence the quantity, quality and value of the goods above mentioned ean he ascertained, so as to make a just and perfect ■ entry thereof, until the same snail have been landed and examined ; and 'that to the best of his knowledge and belief, the duties of the goods above-mentioned will not amount to more t|ian £10, Cy. Declared before roe this lOth day of ilfay,1834. A. B. Collector. The aumofi^lOCy. has been deposited in the hands of the Collector. A..B, Collector. C. D. Comptroller. Custom Ilouaet 10(/i day of JMay, 1834. Permit to land the above-mentioned goods to your view and examination, whereby to enable the importer to make a perfect entry. A. B. CoUeetor. C. D. CoiuptroUer. , Custom House, Montreal, 10(A day of May, 1834. to E. F. — Landing Waiter and Searcher. (SECOND PAGE.) These are to certify that W. M. Importer or Proprietor of the within mentioned goods, or tho known Agent of the importer or proprietor, de. Clares that the valuation now produced by him, amounting to One hundred pound', C'y. is the just and true price, and that it con- tains the exact quantity of all the articles for which this warrant was askod and granted. Declared before me this 14(A day of May, 1834. 4(.S' Collector Adjustment. £100 (S) H per cent X 9 10s Amount Deposited IQO £7 10 Received of A. B. Collector of H. M. Customo, the foregoing balance of teven pounda ten ehil. ling: G. M. 4- Co. W. M. (BUI of Sight.) . «>(ie — ■■^■-■fe ■-* REGULATIONS FOR WAREHOUSING GOODS. The principal advantage of the privilege of Warehousing Goods in tho free Ports of Quebec and Montreal is, that immediate pajr- mcnt of the Crown duties is avoided. This, however, is counterbalanced by the disadvan- tage of having to pay the Provincial as well as the Crown^uties on taking them out of the Bended Warehouse. Some further difficult ties to the Warehousir^ system exist, in the payment of storage when, perhaps, the mer- chant has an empty warehouse of his own ; and in the complex natareofthe Bonds and Entries required. As there is, however, some reason to be- lieve that, ih times of commercial stagna- _tion, many will be disposed to avail them. r>i selves of the privilege, the following remarks and forms of entries will be found materially to &cilitate the business. oil w«rehousing goods in virtue of the 3 and 4 Wm. IV., c 59, the following is the form of entry required :— PoaT OF MOKTRXAL, Inwards per Brig tlWMK*' i-M L. e. d. ^ 3d. 80 3 3 3d. 80 3 3 160 6 -|4- Currenoy L.35Q f 16 To bo warehouxed in virtue of tho 3 and 4 Will. IV., cap. 59,— m Warehouse, .Vo. 1, at Pointe a Cal- tore,— bond bebg given (Signed) J. P. 4- Co. UaUrmU, May i,l»34. The Bond which ia required on warohoiu- in|f goods is furnished at the Custom-House, and IS numbered 33. It binds the importer and another bondsman to trriob the amount of the duties ; and on exporting the property, or taking it out for consumption, and paying the duties, the bond is cancelled, otherwise it remains in full force. Bond 33 may be canccUecl without pay. mont of duties on a change of ownership, cither of the whole property, or any pare thereof, provided the property remains under the King's lock and key. The new proprie- tor must enter into a bond with the same condition8,and specifying date of importation, importer's name and residence, and setting forth that <* the property has been lately sold and disposed of." This bond is furnisned at the CuBtom-House, and has no printed num- ber at the head. Property may bo taken out of the ware- house for one or three purooses. For removed to another warehouse in tne same colony — for Home consumption — for exportation. In the first and last cases, bonds are required to be given ; in the Becond,the pa} ment of all the duties cancels all previous bonds. Rb-Warehovsino. — When goods are re- quired to be re-warehoused, a wtm must be filled up expressive of the owner's desire to remove them from (say) Quebec to Montreal. This form is numbered 37, and is too simple to require explanation. It contains at first a certificate that security has been taken for the due arrival, and re-warehousing of such and such goods at such and such Port. This paper is transmitted by the ofiicers of the Customs at the Port, whence the goods are shipped to the officers of the Port,where they are intended to be re-warehoused. , The bond required to be given is to thrice the amount of the duties, as in other cases. It sets forth that the owner of the goods (as specified) is desirous of removing them from the Port of (Quebec) to the Port of (Mon- treal), and the condition is, that they should be duly re-warehoused. Hence a certificate of such re-warehousing muQt be transmitted to the officers of the port whence they came in order that the bond which is numbered 36 nit^ be cancelled. "To re-warehouse goods the following form of entry is required, and bond 33-a8 previous- ly described, has to be given. Port of Montreal. Inwards, per Barge OmpkaU, Alexander Comeau, Master, from Qii«6ec. Sterling. 649 E. 1 ® 81 SI ps. rum, 3383 gs. C. & M. 1 e> 31 31 " rum, 3467 " A. 1 (37 7 » rum, 761 " Value Ex. Ssn. McBean, • fin. Mon- tego Bay Jamaica. 6611 •' ® 6d Add 2.13 Sterling. L. 8. d. 165 5 6 S5 8 7 , J» '^Ifrline w a -vi 1.. H. I'JO 44 d. 1 Provincial Dutifi. G611 ea. LeM 3 4f cent 193 « Sterlin /». 6413 " (d 3d 80 3 3 (» 3d 80 3 3 - 160 C 6 "V M ..< ;; ' »' #■■ .* i i''^^ Currency L.350 7 Wnrehoiwcd by L. S. ^ Co. at Quebec, Wh Augutt 1833, and now to be r«-warehuused at this Port, under the 3. and 4. Wm. IV. cap. S'J. (Signed.) L. S. A Co. Montreal, December 25, 1833. Home Consumption. — As the entries re- quired for Home consumption are required also on exporting from the warehouse, we shall describe them here. The following is the form when the good» have been warcliouscd direct from ships : — ex wareuouse. Port op Montreal, Outwards per Brig Surnm, Duncan M'Naib, Mas- ' tor, from Montego Bay, Jamaica.. Value 649 Sterling. S. M'N. Sterling. L. s. d. 1 (8) 59, 59 puns B. P. Rum, ) L. s. d. 6611 gs. ra)6d. 065 5 6 Add 2-13 25 8 7 190 14 1 Provincial Duties. 6611 gs. Less 3 ^^ cent. 198 " 6413 I-. 8. d. ^ 3d. 80 3 3 3d. 80 3 3 160 6 6 Currency L.350 7 Warehoused by us thc^tA May last, and now for all duties.* (Signed) J. P. ^ Co. Montreal, May 5, 1834. *Note. — ^When only part are taken out of the Warehouse, the Custom-House guage of each cask, and the value thereof, must be stated in the Entrv Outwards, corresponding with the guage and value stated in the Entry Inwards ; and when the goods are intended to be Exported, instead of the words " now for all duties," msert the Name of the Vessel by which they are to be Exported, as well as the Master's Name, and where bound to When the entry is completed, a paper headed Home Consumption, No. 38, and ad- dressed to the locker is handed to the mer- chant. This paper is furnished by the Cus- tom-House, and specifies in separate ruled columns, landing mark and number — quan- tity — tare — the same repeated — and by whom paid, and when. When the goods are such as have been re-warehoused, the only difference in the entry is exhibited in the following form : — ex warehouse. Port of Montreal. Outwards per Barge Omphale, Alex. Comeau, Mas- ter from Quebec. E 1 (3 21. ■ Value. 190 14 1 21 puns. Rum, 2383 galls C&M l(S)3l. 31 puns. Rum, 3467 " 7 puns. " 761 " J Sterhng'. L. 8. d. 6611 "^6d.L.165 5 6 Add 2-13ths 85 8 7 Sterling. L. 8. d. 649 190 li 1 •J* m • ^ Sterling. Promnctal Dutie*. 6611 galls. I4M 3 'U^ cent. 198 " .Sterling. L. •. 0. 6413 " (9 3d. 80 3 3 (9 3d. 80 3 3 L. i. 190 U d. 160 6 6 Currency L.350 7 (Warehouwd by L. S. ^ Co. at Quebec, I6tk Auguit, 1833 K«-warehoiued by them here 26th Novanbtr, 1833, and now for all dutiei.) (Signed) L. S. if C*. >l<>n(rea/,Afay5, 1834. NoTK. — ^When only part are taken out of the Ware- house, the Custom Ilouse gua^e of each cask and the vahie thereof! must be stated m the Entry Outwards, corresprnding with the guage and value stated in the Entry Inwards; and when the goods are intended to be exported, instead of the words "now for all duties," insert the name of the vessel by which they are to be exported, as well as the master's lume and where bound to. Exporting from Warbhovsb. — When gooda ore required to be exported, the notes at the foot or the above forms of entries will show how they are to be nwde out ; in addi> '<^ . t»R or . I- .' 11, » f-?* tion to thesCf a bond is required to be givea by the exporter and two securities to thrice the amount of the duties, that the goods spe. cified shall be faithfully exported to such and such a port. This bond is numbered 85— and is furnished at the Custom-House. It may be here proper to remark that the exporter should instruct the consii^nee of the Soods to return hun a certificate of the due elivery of the soods at the port to which they are shipped, in order that proof may be handed to the Collector that the conditions of bond 35 have been fulfilled, whereupon it is cancelled. When the merchant has completed his en- tfies outwards, and entered into the bond above described, an exportation note headed Exportation, No. 89, and addressed to the locker is handed to him. It specifies in se- [tarate columns Export mark and number— anding mark and number— quantity — ^tare- delivery, quantity— difference more or leea-^ exporter, ship, port, and where laden. On pre> senting the above to the locker, the good« specified are delivered, « X V t ( ' " #WJ«^ S« I ^. e*>? *.« f t 4- . .« "I J mt »*•: UABBOVR DITEK, 4ce. MONTREAL RATEfJ OF WHARFAGE. The CommiMionera for Improving and En. Urging the Harbour of Montreal, hereby giro Notice, that the Rates of Wharfage authorued by the Provincial SUtate*. lit Will. IV. chap. 11, and 3d Will. IV. chap. 36. to be levied in the Harbour of Montreal, a/e to be paid to the Collector and Comptroller of Hi* Majeity's CuBtoroc at this Port, who have undertaken to receive the same. The Rates are as follows : — Vessels from Sea, for each day they remain in Port, 28 6d each. On Goods landed therefrom, 3d per ton mea. surement. Steamboats and Barges of Steamboats for each. day they remain in Port, 2s 6d each. On Goods landed from Steamboats and Barges of Steamboats, id per ton measurement. Durham Boats, as each trip. River Craft, 5s each trip. Ferry Boots impelled by steam, Ss 6d each trip. Batteaux, Is each trip. ■. , . ,, . Boards and Plank, 5s per raft. Fire Wood, Id per cord. On Ashes shipped on board any Vessel, Boat, Barge or Craft, 2d per barrel. ' On Beef and Pork do. Id per barrel. On Flour and Meal do. ^d per barrel. On Lard, Butter, Tallow, Bees' Wax and Hon«y, in barrels, Id per barrel. On Lard, Butter, Tallow, Beos' Wux and Honey, in kegs, ^d per keg. On Wheat, in bulk. Is per 100 bushels. On OaU, 3d per 100 bushels. On other Grain and Seeds, in bulk, 6d per tOO bushels. On Barley, Rye, Peas, Wheat, and other grain or Seeds, in barrels, Hd per barrel. On Apples, ^d per barrel. On Leaf Tobacco, in hogsheads, 4d per hogs- head. On Leaf Tobacco, in half hogshcadf), S^d per half hogshead. On Manufactured Tobacco, in kegs. Id per keg. On Leather, in roll» Id per roll. On Live Hogs and Pork, in carcass. Id oacl- On Horses and Neat Cattle, 2d per head. On Stone from the Quarries, 6d per toise. On Sand and Lime, id per barrique. On Large Stage Coaches and heavy fou wheel WagEons, 6d each. On Calevnes, Gigs, Carts, light Waggons.and other Carriages, 2d each. On all Goods and Articles not enumerated, 3d per ton measurement, or per ton weight, at the option of the Commissioners. By Order, , N, C. R&niGER, iSfc. REGULATIONS RESPECTING THE DELIVERY AND RECEIPT OF GOODS FROM ON BOARD VESSELS FROM SEA. 1. The Consignees of all vessels arriving from ■ea, in the port of Montreal, are required to no. tify in writing the Tarious Consignees of the eargo, of the ship being entered inwards at the Custom House : and it shall be incumbent on the laM Consignees, to pass their entries at the CuMom House, within at least forty-eight hours aftemueh notioe, in default of which, the Coa. signee or Master of the ship shall have liberty to send the goods to the public store. ' 2. The Consignees of sea-goine vessels arr reoonunended to place on board a clerk or othee. oompetent person, to superintend the discharge of the cargo ; so as to avoid as much as possible, the frequent mistakes and losses which now oc. cur in the delivery of goods to thoir respective Consignees. 3. Consignees are not bound to receive goods on holidays, (fitet d'obligation.) REGULATIONS FOR STEAM VESSELS AND THEIR BARGES IN THE DELIVERY ! OF THEIR CARGOES. l.The Masters or Agents of steam. vessels, and of their attending barges, having on board merchandize of any description, shall give no. tice in writing of their arrival in port, to the consignee or consignees of such merchandize, at his or their office or usual place of business, one hour before beginning to unload ; and in the case of being loaded with grain, sal «*in bulk, or cotla, six bou rs notice shall be given. 2. Steam.ves8els and their barges as afore- said, arriving during night, or early in the morning, shall not begin to discharge their car. goes before seven o'clock A. M. from the open, ing of the navigation to the first of October, nor before eight o'clock, A. M. from the first day of October till the close of the navigation : and no merchandize of any description shall be landed after seven o'clock, P. M. from the open. IS ing of the navigation to tho Tirst day of October, nor after five o'clock, P. M. fVom tho first day of October to the clone of I lie navigation : unleM with the conaent of the Consignee or Con< •igneos. 3. Steam-voasols and their barges arriving late in the morning, and partly unloaded during the day, may rocominenoe delivering on the follow- ing morning, at six o'clock, from the opening of the navigation till the first day of October, and at seven o'clock from the first day of October till the close of the navigation ; and those which arrive in the evening, nnd give .the prescribed notice, may commence delivering on the fol. lowing morning, at the same hours as last men- tioned. 4. Tho Proprietors or Agents of steatn-vessels and their barges, shall provide suitable storage for such merchandize, as may be consigned to persons not resident in Montreal, or which may not be called for by the Consignees in due time, at the risk and expense of such Consignees. They shall take particular care of small pack- ages and parcels, as being most liable to be lost or mislaid : and for all merchandize thus stored, they shall be entitled to the usual charges for receiving, delivering and storage. 5. Pry goods and other merchandize, subject to be damaged by water, shall not be discharg- ed during rain, or at any time laid down in the mud. 6. The Masters and Pursers of Steam-vessels and their barges shall bo particularly careful of all letters and parcels addressed to Consignees of goods on board, and cause them to be deliver- ed on arrival; and their delivery shall be ac- companied by an intimation at the hour at which the landing of the cargo is to commence. 7. The Consignees of goods, on board of steam-vesaels and their barges, shall not be obliged to receive their goods on holidays,other- wise called fetet (fobligation. 8. In ease of any dispute as to the quantity or number of articles shipped on board of steam- vessels or their barges, a person may be put on board by the Shippers, who shall be allowed one dollar for each day, and the party in error shall pay the same, together with his passage money including board. 9. No damage shall be recovered on perisha. ble articles contained in erates or slight packa- ges, unless the description of the goods oe set forth in the bill of lading. 10. No parcels of specie, notes, or bullion, shall be at the risk of the Proprietors or Agents, unless the freight be paid for them when put in charge. . , :» X.Z REGULATIONS RELATIVE TO DURHAM BOATS, BAITEAUX, AND OTHER SMALL CRAFr, ARRIVING BY INTERNAL NAVIGATION AT THIS PORT, WITH MERCHANDIZE FROM THE INTERIOR. I - 1. The freight of goods, brought from the interior to the port oi Montreal, is payable at the cuirent rates, when no agreement exists to the contrary, on delivery of property in good orders 2. Package goods are to be delivered in good order, or to be put into that state at tho expense of the Carrier. 3. Goods brought from tho interior to the port of Montreal, are deliverable on the wharves in fine weather only, between the hours of six, A. M. and seven, P. M. from the opening of the na- vigation to the thirty-first day of August inclu- sive, and between the hours of seven, A. M. and six, P. M. from the first day of September to the dose of the navigation. And it is incnm. bent on the Carrier, to notify the Consignee of the arrival of the goods, and to oause to be lefl at his usual place of business, letters of advice accompanying the property or particulara thereof. : In the case of wheat in Imlk or in bags^ a sam- ple thereof to be lefl with the notice of its ar- Hval. 4. The Consignee is bound to attend in per- son or by his agent, to receive his goods at the beach ; and if ho neglect to do so for three hours after notice of their arrival in port, provided the notice be given at or before three o'clock of the af. ternoon, it will he qptionAl with, the Carrier to land and store the goods, subject to the expense actually incurred, or to retain them at the rates of demurrage herein after provided for ; in either case the property will be liable to the Carrier for the charges so incurred ; but no delivery of the goods, sooner than three hours after notice given to the Consignee of the actual arrival thereof in port, or without the limits of the port unless authorised by the Consignees, shall exo- nerate the Carrier ; neither shall the Consignee be required to receive goods arriving in port af- ter three o'clock of the afternoon, until the fol- lowing morning at nine o'clock, and ten o'clock for grain in bulki and the expense of stmrage and cartage, in the case of goods landed by tbto Car- rier, shall not exceed this tariff rates. 5. The rates of demurrage referred to in the preceding article shall not exceed seven shillings and sixpence per hour, between the hours of six, A. M. and seven, P. M. and twenty shillinf^s for the whole time between seven, P. M . and siZ| A. M. in the case of a Durham boat, nor three shillings and ninepeDce per. hour between the hoars of six, A. M. and seven, P. M. or ten ■hillinga for the whole period between the hours of seven, P. M. and six, A. M.. in the case of a Battaau pr Barge ; provided that no. boat arriv- ing after twelve o'clock shall be enticed to de. . murrage for the first night, but only for the bu- siness hours after the expiration of the usual notice. 6. In all cases it is incumbent on the Carrier to deliver property firom the port on the beach or wharves, and in the instance of wheat, he ia bound to weigh or measure the same, according as the same may have been originally shipped by weight or measure, for the purpose of verifying the account. 7. Consignees are not bound to receive goods on holidays, (fetet d'ohligation.) ■JL..' I!) R VTiiS OK COMMlSiSlON, ST01lA(;r:, &c. Recomnundc J for general adoption, and alloieed hj the Montreal Committee nf Trad*, when no agree- ment tubiitit to the contrary. Eitablithed at a meeting of the $aid Committee, 'id Feb. lS3'i. CUMMI88ION AND AOENCv. For, Inl. tf-ct. ^'et. On tlio aale uf inorchaiidiso or pro- duce 5 24 For delcrodore or guarantee or debts onialei 2^ 2^ On purchase and shipment ef mer- chundise, and on amount of char- ges, with funds in hand 2^ H On ditto, when reimbursement is taken by bills of exchange or drafts 5 2i On the purchase of wheat or other grain in the market, and on a- mount of charges, with funds in hand 5 ^ On ditto, when reimbursement is taken by bills of exchange ordrafls. 7^ 5 On the purchase of wheat or other grain, in lots of not less than 1000 bushels, with funds in hand 3| 2 J On ditto, when reimbursement is taken by bills of exchange, or drafts 5 3J On the sale of bills of exchange, stocks or specie, or on the pur- chase thereof, with funds in hand, i i For collecting uncontested debts and remitting the proceeds 2^ 2i For endorsing bills of exchange or notes of hand in all cases 9J 2^ On the sale or purchase of vessels, with funds in hand SJ \\ For collecting or procuring freights, and on disbursements, with funds in hand - 2i 2i On ships' disbursements, when reim- bursement is taken by Captains' bills 5 3J For receiving and paying monies, • from which no other commission is derived ._. 1 J For receiving and forwarding goods, 2b. 6d.. for each pipe, puncheon, hogshead, bale, case or crate, and for other packages in proportion, and on amoHut of disbursements, and on responsibilities incurred..,. 2} 2^ N. B. The above rates of commission to be exclusive of storage, brokerage, and every other charge actually incurred. 'The risk of loss by fire, unless insurance be ordered, and of robbery, thell, and other unavoidable occurrences, if tke usual care be taken to secure the property, in all cases to be borne by the proprietor of the goods. On consignments re-shipped or withdrawn, full commission to be changed to the extent of ad- vance or responsibilities incurred, and half com> mission on the residue of the value. STOllAflE, iC. On Wheat and other Grain. First month, including labour uf rocoiving and delivering, I^d— each succeeding month, jd. per bushel. Cribbling, each timo ^J. ; screening, each time ^d. per bushel : t'lrnin? to prevent heuting, each timo Gd, par 100 bushots : use of bags, each timo 38, 9J, p«r 1000 bushels. Flour and Meal. First month, including labour of rucoiving and delivoring,4d.per barrel — each succeeding month, 2d. per barrel. Labour of preparing for inspection and repi- ling, ^d. per barrel. Pork, Beef, Butter and Lard, in barrel*. First month, including labour of receiving and delivering, 5d. per barrel — each succeeding month, 3d. per barrel. Muscovado Sugar. First monlli, including labuur of receiving, weighing and delivering, 38. per hhd. and 2s. per tierce — each succeeding montli, I's. 3d. per fihd. Is. per tierce. Refined Sugar, Tobacco, Rice, «f-c, First month, including labour of receiving, weighing and delivering, 2a. per hhd. and Is. 6d. per tierce — each succeeding month. Is. per hhd. 9d. per tierce. Rum, Winea and other Liquors. First month, including labour of receiving and delivering, 2s. 6d. per pipe, 2s. per puncheon. Is. 3d. per hhd., and 9d. per quarter cask — each suc- ceeding month. Is. 3d. per pipe, la. per puncheon, T^d. per hhd. 4d. per quarter cask ; guaging, 4d. per package, for pipes, puns, and hhds., 3d. for quarter casks. Iron. First month, including labour of receiving, weighing and delivering, 5s. per ton — each suc- ceeding month, is. per ton. Salt. First month, including labmir of receiving and delivering, 78.6d.per 100 niiiiots — each succeed, ing month. Is. 8d. per 100 minots ; use of bags, 9d. per 100 minots. Balea, Cases, Crates, ^c. To be charged in proportion to casks of their respective dimensions. Coals. First month, ground rent, Is. per chaldron — each succeeding month, 3d. per do. N. B. Every package stored, though it may not remain twenty fuur houru, will be liable to one month's storage. ■i-.-_ O . ^-jj'i: ■li. • ,,; -;ii! ^•-^ 90 I'i TARIFF OF FREIOIIT BETWEEN QUEBEC AND MONTREAL, PER HTEAMBOATS AND BAROEH, FOR 1834, INCLUDING WHARF DUES AT MONTREAL. ■ t . UOWNW'ARUa. A.lio»,Vbbl JCO 1 6 Apples.^'bbl 7J , ^p-baff 5i Bi»cuit,#' quintal 7 BufTdlo Robes, ^ package, oommon size 8 6 Butler and Lard ijf keg, over 60 lb 1\ Do. under do 5 Crates Earthenware, Large 6 Second size 4 6 Carriages. 4 Wheel 1 10 Ditto when with Horses (ex. elusive ol Horses) 1 a Wheel 19 6 Common Waggon 15 Cart 10 Double Sleigh 19 6 Single do 7 6 , ^c it § Cattle 'Oxen, American Ditto, Large Canadian Ditto, Small do Hogs Shoep Calves Horses, full distance 1 Ditto, \ do 1 Ditto, \ do Ditto, I do When more than one Horse be. longing to the same person, full distance Chairs, Windsor, <^ dozen Mahogany, each Candles and Soap, boxes under 70 lbs. Over do. Cheese, loose, each Flour, ^fbbl i» bag Grain, ^minot Oats do Goods, weight or measurement, at the option of the Master, ^^ ton Hogsheads of Liquor Harness, ^ sett Leather, bundles, American, common size Ditto, Canadian, do. Oil, jars of 3 galls Puncheons of Liquor. , Molasses or Oil. Pipes of Liquor Oil Provisions, bbls.Pork, Beef. half do. do kitts do kegs Tongues, &c Parcels, small SeivoB Stone, Cut, ig running foot Stoves, Double Single Specie, \ ^ cent. Tobacco, kegs half do hogsheads Leaf, ^ ton mea- surement Tin or Sheet Iron ^ box Empty Boxes, Barrels, &c. one.tbird of full rates. Cabin Passage 1 10 10 7 3 1 3 15 10 15 3 U 6 6 6 1 1 9 4 6 3 9 6 9 4i 6 3 7J 5 2i 9 8 3 5 a 1 8 5 3 7 7 6 6 6 n 9 1 7 8 7 5 VrWARDB. Anhes, ^-bbl JCO 9 Butter and Lard, kegs over 6U lb 7 kegs under do 6 Bottles, empty, in crates or roatts of 1 gross 16 Bags, empty, <^ bdl 1 Candles and Soap, boxes over 70 lbs. .006 under do. ... 5 Cribbles 10 Crates oi Ed i'thenware 6 ■maU 4 6 Hour, Vbrl 11 Fish, Srooaked Herrings, ^ brl 10 Ditto, box 3 Pickled, ^ tierce 1 6 Ditto, bbl 14 Paint, kegs of 28 lbs 3 56 lbs 5 112 lbs 8 Potash Kettles, ^ ton weight 15 6 Coolers, small, each 4 large, do 6 Parcels, each 16 Powder. gi,£ barrels 9 6 |«Jido 1 6 Q fc f i do 9 Pitch, ^'bbl I 9 tierce 9 9 Quarter Casks of Liquor 1 6 Raisins, ^^ box 3 Rosin, ^ bbl 1 Rags, bags, oommon size 4 small 2 9 Salt, Liverpool, 4^" minot 2J Foreign do 2| Seal Skins, salted, ^ M ....2 Sugar, hhds, #" ton raoasurcracnt...... 10 , 91 6 C 5 6 ) 11 ) 10 3 6 9 8 7 ) 3i 5 3 6 9 3 6 6 6 6 7 6 9 8 6 6 4 3 5 ) 4 ) 6 I 6 I G\ i 6 I 9 9 3 9 H* 2J U friiigar, barroli I 6 niBttfl E. I., iniall 1 large 1 3 ShoTels and Purm, ^ doz 7 Scythoii and Sickle* do 4 Htorea, double, Trom Quebec 5 from Throe Riven 4 ■inglo do do 3 9 importod, packed 3 3 double do do 3 6 Shot, ca8k», («' cwt 7 Tiloe, Kiln, each 3 Tobacco, kegii 1 4do 7 hhdi of Loaf, #* ten meaiure. mont 10 6 Tiercel of Liquor or Wino 2 3 Turpentine, Spirits of, bbls 30 gallons 19 Tar, barrels under 33 gallons 3 tierces 3 9 Vitriol, in carboys of 6 ® 8 gallons.... 5 6 Window Glass, boxes 7J ido 5 Cabin Passage 1 10 All Cooperage to be paid for by Shippers or Consignees. All Ctrgo^s to bo rrocivsi] fruiii I lo BarjitS with due diligence, and any detention in dis- charging thorn to be paid for, at the rale ol X'5 per day. Shippers or Consignees to furnish a measurer at their own expense for Malt or ii. HJhlo for any loss, by gnttinir nvuiliuard or injur, ing one another while on board. All Freight payable on delivery. r TOLLS AND REGIII^TIONS ESTABLISHED FOR THE LArillNEC ANAL VS\WM ... THE AUTHORITY OF THE ACTS OF THE PROVINCIAL LEOISLATI'RE. RATKB OF TOLL. Timber, 4f' ton £Q 3 Firewood, (in Scows or boats,) 4f cord 6 Roat, &c. 5 tons and under 6 3 Do between 5 and SO tons 8 9 Do between 20 and 60 tons 13 6 Do above 60 tons 15 Merchandise or Liquors, iii>.iliird the full Towuge. It lieing umlnratood that wlmn Towage ia engaged fur Vnaieli at Quebac, aa they nave a preference evor othnn, the Aill Towage to bo paid for, whether the whole, or |»art, or none of the Towing i* performed. Tlie deduction made referring only to Veaaela fur which Towage haa not been previoualy engaged at (Quebec. Pa to be charged aa draft of water The greateit draft of water to >>e taken aa meaaaroment. Should tlM Maatera of the Boata, from any juat reaaon, down it necetMry to eaat off a Vea. a«), no deduction to be made oil the Towage, provided they are re.taktn by firat opportunity. I. V'«Mul« 'fowt'd from Mmilri'il, ur any plai'it above Sorel, to 'I'hroH Kivcr'). to be i'bjrt;aii three-foiirtha of the Towaiin to (jimbcr, ati