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W, BUFFALO: < I, API' & M'l llKriK, I'UINTKI! 1 i! I .•). Ji J \ i TABLE OF CUSTOM DUTIES To be levied on articles Imported by Land or Inland J^avigation into the Province of Canada, from and after the Glh Jlpril, 1845. ARTICLES. DUTIES. Imperial Act 5 Provincisil Act Sc G Vict. 4!J. Cap. n Vict. Cap. 3, & C Vict. Cap 31, Remakks. All Articles not enumeruted " or included under any of the following heads, except such articles as are exempt- ed from duty Agricultural Societies' — Seeds ' of ail kinds, Farming Uten- sils and Implements of Hus- bandry, animals for the im- provement of Stock, when specially imported in good faith by any Society incor- porated or established for the encouragement of Agri- culture Ammunition, arms and Uten- sils of War Ale and Beer — see Liquids. Almonds — see Fruit. Anatomical preparations. . . . Anchovies and Sardines, pre- served in oil . o ► A percent. .5 per cent. Free or li- ^ able to dutyac- cording to des- j cript'n, 3 Free. Accordingto p^^^^ description. 4 per cent, . 71 Prohihiled 10 percent. DUTIES. ARTICLES. I liii|if'ri:i! Act 5 I'ro'. iniiiil Art RjCAlAKKS. |X 'J \'ict, cap. jij \ id. cup. [i. I • •!!>. 1& (i \ici. cup. I :n. ! ) Animals. Cows and Heilers. Calvos Goats Ilorsos, Marcs, Goltlings, Colts, Fillies & Foals Kids Lambs. OxenBuIls&lStcers Pigs (sueliing) .... Swino anil -ilogs . , . Sheep Apples — see Fruit. Army and Navy — see Provi sions, Stores. Ashes * Bacon — see Provisions. Bark Bark Mills — see Fanning and Bark Mills. * Barley — see Grain. * Beans — sec Grain. * Beef — see Provisions, Meats. Beer — see Liquids. Berries, Nuts and Vegetables, > used principally in dying. 3 Biscuit and Crackers Blubber — sec Oil. Books Books — Such as arc prohibit- ed to be im|)orted into the United Kingdom Books &, Clothing, Donations of — see Donations. Bootv and Shoes and Calashes — sec Leather Manufactures. Boots and Shoes of India Rub- ber— .vrc India Ruhhcr. Botany, Specimens of — see Specimens. Free Free Free Free Free Free i.''ree Free Free Free 4 per cent.. 4 per cent.. 4 per cent . Free 7 per cent. 1/ UsUde) 5 " 2 0" 1 10 " 2 C 1 10 6 5 2 per cent, per cent. 1 per cent. . 10 percent. 5 per cent.. Sec Airri- cuUu^rl So- cieties. — Travellers Sec Dona's Prohibilcd / ■■• 1 4 ARTICLES. DUTIES. Itn|)t'iiiil Act i) I'rovinciiil Act & (i Vict. I'll]).!;) Vict. fMiji. .'), 4!>. Si (i \'ii:t. cap. Ui; MARKS. * I^i'iin or Sliorts — Sec Gniiii. I'roail — iSc'' liisniJ/ am/ Crack rrs, * lliick-wlicat, I'cnr, Bigg — See Grain. i]i\]bH— Sec Trees'. liiillion — See Coin. BiuT Stones, Unwrouglit * fkittiM' — See Pmr/sions. C:iir Skins — See Ledlker, Spcrin Candles... ^ Wax All other kinds. . . . Carriages and Vehicles. . . , Cassia — See Spires. * Cattle and Live Stock— Aniiiiuh, * Chcoso — See Provisions, Cider — Sec Liquids. Cinnamon — See Spices. Clocks and Watches , Cloves — See Spices. Coals I Cocoa Chocolate,, Paste C Green Cojlee. < Roasted ( Ground Coin and Bullion Cain, Base or Counterfeit . Corda.ge Cordials — See Spirits. Corks * Corn — See Grain. Cotton Manufactures. . Cotton Woo! C rackers — See lii.iciiit . Currants — See Fruit. Diamonds 4 per cent. l.'j per cent. 7 ()cr cent 7 per cent 4 per cent. , -See 1 percent •2d. per lb. '2d. per lb. Id. per lb. 10 per cent 7 percent. 4 percent. . Is. per cwt. 4 per cent . . < /vc' 10 per cent. 1 percent id. per lb. 2d. per lb. Id. per lb. 2d. per lb. 4d. per lb. Free • • • • • 7 percent. Free 5 per cent. 5 per cent. ') per cent. 1 per cent. Sec Trav- ellers, Prohibited F rec r> percent. I % DUTIES. AllTICLMS. Ifiniiiri.'il Act ;■», l'r()vin('i;il An kt (i V ii't. cup. 1 !1 Vii't. Clip. ;{, V.K I vt (i \'ict. cap. 3 Donations ul" IJnoks or Cloth- 1 iiig, specially iin|)(jrtetl for the use of, or to ho distrihu- tnd gratuitously hy any Ch.'iritiihlo Society in the Province Drugs t * l'igg^< — Si'o Pro, '■ii.07hs: i Extracts, Essences and Per- ) ! , ,. 5- I percent. . lunicry y^ ' Fanning and Hark Mills ii percent.. Figs — >S('c Fruit. Fins and Skins, the produce of Fisii and Creatures liv- Freo. ing in the Sea If) per cent. ^ r'resh Free I Oysters, Lulj-;tors 'J'ur-; Fresh, Free Fish s. per cwt. ■2(\ per lb, is. per budi. Id. per lb. 111. peri;.. M. l)orlb. 10 per cent. 4 percent. . 1 per cent. 15 ner cent. 5 percent. I Remarks. ^ A •/J 'V A' •/o AirMcLi:s. DUTIES. iJrirloy jl-'reo.... Jkick Wheat, llcur, J L Bigg.. .....(:'*'■- Maize or Iiidinii (."orii Frco .... drain. Ryo, I'eans, Peas. . . Mo'lofjtll the above } Grains C Wheat Bran or Sort • • • • • Gums and Resins . , , (Inn l'owd(M' , . , * Hams — 7s. iU.l pi'f do'/.cn pairs: '3s. Spiers. , . , i „,. Macoaroni and Vermicilli 4 porcent ., d. mci Machinery 4 per c. ut. |10 per cent. Mahogany and Hardwood, un- >;j pc-e-cnt.. 1 l)*-i' « cut manufactured for Furniture 5 j ^ Manures of all kinds ,f ree X' I'co * Meal — u'c Grain. * Meat — sec Provisions. ]_ Medicines i* percent. , o per cent s :e jMoUlIs i (, l.'S AllTICLES. Models of Miicliiiiei'v and of "' other inventions and Ini- [irovenicnts in ti)e arts. . . . !\k;las.-5es and Tronclo. .per cwt Nntmegs — .sec Spires. Nuts — sec Fruil. Nnts used in Dying — sec Berries * Oats — AY'-; Grain. Oaiuun Dlliil of Cattle and Swine } Slaughtered in Bond C { r\^■ ^ in Casks Olive \ . r tj ,,, I m Jars or nottles Lard Linseed, raw or boiled. . ! Vegetable, volatile, } chemical & essential \ Palm Tlio produce of Fish &: ") creatures living in llie > t Sea c } I'ackages containing dutinhlc ^ articles ^ Paper Manufactures, except ^ Playing C;,rds ^ * Peas — sec Grain. Peltries — sec Fur Skins. Perl'iimery — sec Ex Ir arts. Pepper — sec Spices. DUTIES. ! Iii)p(!riiil Act .1 ri-.)viii('i;il Act RkMARKS. fc 6 Vict. <;;ii). 1! \ii't. Ciip. :<, , I'J. :&, (J Vict. Ciij). J i :ii. I Accord- 7 percent. . Free Free Free Oi IS. s riiilosojdiical A|i|iiii atus, Instiiinri^,"' ]!i)nks, Maps, .Statuary. Itii.^ts ami Casts ul" iMaiblc, r>njii/.i;, Alalias- ti-i or I'liisti-T Dl'l'aiis, l*aii;tiiu;s, Diawinus iMinraviiii^s, 1'",t('liini's, .'-'irrciMU'iisui'lSculjituics, Ciibiiii'ts j C'diiis, iMi;dul.-=,(i(iiis, ai.il iillull.cr c'v)lli'i'tioii.s lit' Aiiliiiuitii's, j)r()\ idi'ii liic i-auic l)i; sjn'cially imiiurtcil in i;ihh1 luilli lor tlio iiso iit' a;iy So- cii'ly iiii'drixiiati'il oi- r.-lahli; licil I'cjr riiili.)sci|iiiiL'al III- Lilciiiry | ii(- po.vcs, or fur tliu ciiccuragenl ul'tlio 2 4 percent. . 4d. per gal 4 percent. . Is. per gal 4 percent. . 4d. per gal 4 percent. . :3d, per gal P , lUnenumcra- jted 10 pr. ct. 4 i)crccnt. . ^l [)er cent 15 per cent. 1 1 per cent v:'.!in,-'jHliL-G.iu I 5 L J CO 7 percent. Jo pir cent Free, or liable to duly ac- I'ord'g lo [ ;Frce dt'scrip- I tion. ... \ :i 10 AilTlCLMS. I'iiic Ai!.---, or tor ihi.' ii.se or by tlie"\ uiikr of !\iiy I'uivjriity, (/ollego, [ Ai-iiliMiiy, 8(.'!i.ioI .ir Si.'inin;iiy if l.iariiiiiu witliii! t!iij i'rovincc. Pickles and Sauces Pimento — jce iSpice.'i. riaiil;:. — see Trees, l-'laying Cards < * Poi'k — sec Procisions, -l\)tatoes_ t* Poidtrv and Game \ t» ^ ,"' ^ i)ead.. f Butter Bacon and Hams. Choeso !• Ep,"s C Salted oi Meats.} Cured. ( Fresli . . [ t Lard i)UTi!^::s. I Iiiip'ri:.! Ai-t ."i I'rovini.'iMl .\cl RiOIARKS. (fc G \'iri. cap.; ') X'ii't. fii;!. :;.! i J:\ ; &, (i \'i.-l. Clip., Ilrec, or liii-"^ | ! bif to duty ' !„ acconlmir ( i- i <->.. to ilo.-crip"!! J I percent. JlO per cent.! 7 [lerccnt. .'10 per cent. * Provisions ■ Free I ,1 percent. . Ss. per cvvt.l Ciuid ;)s. I'lT C»i. ; .")s. per cwt. 1 percent. . j ^ 8s. ])er cwt. ^Freo -1 per cent.. if Provisions a; i^lStoi'os, Import-^ en or supplied tor the use of ^ Her Majesty's Land and j ■ f"3ea Forces \ Prunes — sec Fruit. Raisins — sec Fruit. llc: ins — sec Gums and Resins. 11 ice or any strength not e\- ' ceeding the strength of Styke's llvdronieler, I of every ; descrip- \ tion, free 3d. per bush. ^ 10 per ct. '2s. per cwt. I .")s. per cwt. I ■Js. (id. p. cwt 10 per cent. •2s. per cwt. 4s. per cwt. 1 percent AiToniiiiu III (li^-c'ription — e.\- cpiit Ann-: or CloiliiiiL'.wliichaiiy Coiitraclor .:i- <'i)iuriictnrs, Cuiii- mi.-rviry I'l- ('!:iiiaii> sarios. sliall import or bring into the rri)vin''c tor the u-i' ol Her Majosty's Ar- my or Xa\y iir for tlio uper of till kin 's . . I") [)erccnt.;r> per cent. 4 percent. .'vJd. per ib. 4 percent.. ;2d. per lb 4 percent. . '-2d. per lb. 4 percent. .Id. [)er lb. 4 percent, .id. per lb. :4 percent, .'id. per lb. 1 percent. .'3d, p'.'r lb. i I •'. AllTlCLEvS. I DUTIES. I irnipcriiil Act .") rrovim-ial Av.V RrMAUKS. i& () \'icl. c i -111. 11) Vii't. c:ip. 15, \: t; Vict. crip. '.U. Spirits ami Cordials, oxcopt ] Rum, of all sorts, of any strongth not exceeding the strongthofproorbyStyke's Ilyclrvnnctcr and in propor- tion forany groal"r strength^ tliau the strength ol' proof • ••«•* ;)cr sa lion. \ Is Is. 3d. Spirits anil Cordials swooton ~} cd or mixed with any article j so thalthedegrccofstren"th } Is ihcrenf cannot 1)C asecr- \ tained per gallon.. . 3 Stores and Provisions for II. M. — sec Provisions and forcos Stores. tore Straw Free . . 3s. per ton \ Sugar > ; 1 1 lump or crushed, [- |20 per cent, "id. per 11). d. per 11). Relinod in loaves, lump or crushed, .• i Sugar Candy . . . . ) <| Unroiined, viz : -^ \ I Muscovado, clay-(:-^^^ .^^^^ :|,] I cd, bastard <:v- other V i / kinds ' : I Syrups 1 percent. . ()d. per gal Tallow ^^^^ ^1 percent Tallow of Cattle slaughtered ( !^^,^,^^ 'p^.^^ ;.^ 1.^1-1.1 . _ ' : i ill boni Tcr I Id. p er lb lb ner It). f Uiuiianufactured..|-1: ptn-cent. .|Ul. per lb I Atn,T,irfi,.tm'Pil 7 unrccnt . . Id. tier lb Oiiacco. ] Manufac Segar: tured ft • • • • • 7 j>crc(,'nl 7 [)ercent. . ;"is. pei lb. lb, Snul ol Tow— scr Hemp. Tori Trear Trees or 1 so Shell ■]o — see J\]o/(ises. ;, Shrubs, Plants, ludbs ^ ■oots ^ 7 percent. Free 4d. per lb. "> ner cent. 1 porcevn.-jFree 13 DUTIES. i] ARTICLES. Iinperiiil Ant .') Pioviiiciiil Act Remarks & li Vict. cup. li Vi(!t. cap. ',i, 40. &. Vict. cap. 'rnivcllors — Horses and Car- ) vi;is of, and Hor.ses, Cat- \\o. and Carriages and other vohielcs, when employed in carrying Merchandise, V Free Free together with the necessary harness and tackle so long as the same are bo7ia fide in use lor that [)iirpose. ... | t*VegiMab]cs, except Pot's, fresh Free 10 per cent. Vegetables used in dying — see licrrir-'t. Vorniicelli — sec Mnccaroni. V i nogar — see Liquids . * Wheat — see Grain. \\ ine 7 percent. . K(l, piT ^filloM anil 10 white, &; inpro-1 portion for any 1 pel cent. rinc < smaller cpian- [ tity, per 1000 | cubic feet. . . . j Free £1 !js. 11 sl . Red do do . . Free 1 15s. So|^ .. . .Oak, do do . , Free 2 15s. f-oS . . . .IJirch do do . * Free 2 10s. S 2 3 >. ....Ash, Elm, Ta-- S|f| .... niarack, or Hac- llil .... matac and other Free s-?§r Wood . . . .woods not herein 1 5s. - 7^ . . . .charged with du- '*' ' "^ to "=13—9 . . . . ty, do J •S "- "I i Standard, & inca- ^ surcment'^'^rstan- S Free 1 5s. o (lard mi lie ) iiU > rn S_. !" White Oak, do J . 1 Red Oak, dc Free Free 10s. Od. 7s. 6d. n ported e 1st ol vcrnor : lieu. S^ |Ash, dr Free 4s. Od. t'^-S--: ,^ o (Barrel. ... do P'ree 4s. Od. t-i"'?^ Fine per Quebec ') standard hundred S Free 15s. Od. sr irti-e ... .do Free 7s. Gd. 14 ARTICLES, DUTIES^ I [iiii)eiiiil Act .") I'rovinciiil Act ' lli:.MAUKS, &, (i Vii't 4') cap. I! Vict, cuji. U,| \i () Vict, cup I . Hiuiflspikos . . . per dozen i Free 3(1, Oars per pair . . ; Eroo 3J. [*l;inks, bo'irds, ;ind all kinds ofsaweil lumber Wood, ii'^'i^ herein charged with duty, jier 1000 superficial feet inch tliick, and so in pro- portion for any grcat- 1 cr thickness Woolen Manufactures 7 jiorcent.. 5 percent Free 7s. G REMARKS. I bo 1 CS Tlie foregoinp; duties are cumulative and to bo levied, the one in ad- dition to the other. Exemption from duty under any act — extends only to the duties im- posed by that particular Act, Specific duties are taken in sterling at JCl 4s. 4d, currency and the £ sterling. Ad. Valorem Duties under t]«.c Imperial Act 5 & Vict. cap. 49, and the ad valorem duties under the Provincial Act, rt Vict cap. 3, on the articles niarked thus t arc calculated generally by adding 10 per cent to the invoice price. — Sec ^lid sect, of Imperial Act, 3 & 4, Wm. IV, chap. 51), The ad valorem Duties under the Provincial Act S Vict, chap, 3, ex- cept ontlie articles marked thus t are calculated on the actual cost of the articles where purchased. Bonds may be taken for the payment of Provinciul Duties, (that on the articles marked thus * excepted) when the amount exceeds XMO- currency. — See I'itli sect, of Provincial Act 4 & 5 Vict, cap. 14, Goods may be warehoused at any duly constituted VVarehousi .g Port, and may be entered at any frontier port, under I'ond, to be passed on for that purpose. Articles Imported [jy or from the United States, pay both Imperial and Provincial Duties as foreign goods, without reference lo the jdace of manufacture or production. % I 1;> DRAWBACK ON MERCHANDISE EXPORTED TO THE BRITISH PROVINCES IN NORTH AMERICA. 10 ul \e cv 4, X- 4. rt, ed ;il With reference to a recent Act of the Congress of the United States, allowing Drawback on Merchandise exported to tlie British Provinces in North America, articles so exported from the United States, and imported into this Province, will be liable to tlie payment of the duties imposed both by the Acts of the Provincial Legislature, and also to the duties under the Imperial Act 5 & 6 Vict. cap. 49, whether such goods are originally the growth, production or manu- facture of the United Kingdom, or of any of the British Possessions in America, &c., or otherwise. The 27th Section of the Imperial Act 3 & 4 W. IV. cap. 59, which enacts, *'That no goods shall, upon importatio. into any of iheBrit- "ish Possessions in America, be deemed to be of the growth, produc- " tion or manufacture of the United Kingdom, or of any British *» Possession in America, unless imported iVom the United Kingdom, " or from some British Possession in America;" consequently, all articles imported into this Province from or through the United States, are deemed Foreign, although any of such articles may be the growth, production or manufacture of the United Kingdom, which, when so imported, must be held to be liable to duty as Foreign Goods, i. e. to the duties in full imposed both by the Acts of the Imperial Parliament and of the Provincial Legislature, imposing duties of Customs now in force, viz: Imperial Act 5 & 6 Vict. cap. 49, and Provincial Acts, 8 Vict. cap. 3, & 6 Vict, cap. 31, the one in addition to the other. With reference to the exemptions from duties imposed by the re- cent Provincial Act 8 Vict. ch. 3, in favor of persons coming into the Province as settlers, in the opinion of the Law Officer of the Crown, Cattle and live stock of all descriptions, such as Horses, Cows, 6cc., when brought in for the use of persons coming into tlio Province for ♦he purpose of actually residing therein, do not fall within the mean- ing of the words "other peksonal effects,*' nor within any of the exemptions specially mentioned in the schedule annexed to the above mentioned Act, and arc consequently subject to duty. 1« TABLE OF CORN DUTIES. IF lAll-ORTED FROM ANY FOREIGN COUNTRV. WHEAT — Whenever the Average Price of Wheat, made up aiir* published in the manner required by law, the Duty shall be, for every Quarter. Uii'Jur 51^. - - 1 01 59s, .■Vis. and under 5','3. 19 Oj GOs. OSs. mid under ojs. 18 OiGls. /jfls. and under 5()3. 17 Oi 62s. .56s. and under o7s. 16 (I' 63s. 578. and under .'i!Js. 1.5 Oj 643. .■J8s. and under 59s. 14 0| 65s. BARLEY— Whenever the published in the manner every Quarter, £ s. ([. and under 60s. 13 and under 61s. 12 and under 62s, 110 and under 63s. 10 and under 64s. 9 and under 65s. 8 and under 663. 7 ii s. d. 66s. and under 69s. 6 69a. unil under 70a. S rOs. and under 71s. 4 7 Is. and under 72s. 3 72s. and under 73s. 2 r3s. and upwards 10 Average Price of Barley, made up and required by law, the Duty shall be, for Under 26s. . . 11 26s. and under 27s. 10 27s. and under 30s, 9 30s. and under 31s. 8 31s. and under 32s. 7 01 35s. and under 36s. 3 323. and under 33s. 6 Oi 36s. and under 37s. 2 33s. and under 34s. 5 37s. and upwards 10 343. and under 358. 4 01 OATS — Whenever the Average Price of Oats, made up and pub- lished in the manner required by law, the Duty shall be, for every Quarter. £ s. d. £ s. d. Under 19s. 8 248. and under 258. - 4 19s. and under 203. - . 7 25s, and under 26s. - 3 20s. and under 23s. 6 26s. and under 27s. - o 23s. and under 24s. - . 5 27s. and upwards. - 1 RYE, PEAS AND BEANS— Whenever the Average Price of Rye, or of Peas, or of Beans, made up and published in the manner required by law, the Duty shall be, for every Quarter, Under 303. U 6 37s. and under 38s. - 5 6 303. and under 33s. - 10 6 3es. and under 39s. - 4 6 33s. and under 34s. - 9 6 39s. and under 40s. - 3 (J 34s. and under 3.5s. - 8 6 40s. and under 41s. ■ o 6 35s. and under 36s. - 7 6 41s. and under 423. - 1 (i 36s. and under 37s. - 6 6 42s. and upwards - 1 WHEAT, MEAL, AND FLOUR— For every Barrel, being one hundred and ninety-six pounds — a Duty equal in amount to the Duty payable on Thirty-eight and a half gallons of Wheat. OATMEAL — For every quantity of one hundred and eighty-one pounds and a half — a Duty equal in amount to the Duty payable on Quarter of Oats. MAIZE OR 1NDL\N CORN, BUCK-WHEAT, BEAR OR BIGG — For every Quarter — a Duty equal in Amount to the Duty pay- able on a Quarter of Barley. I 17 w d. d. 6 6 6 £ J. d. Under SSs. - 5 578. and under 583 55s. and under 563. (1 4 58s. and upwurds. 5f)d. and under 57s. 3 If the produce of, and imported from, any British possession in North America, or elsewhere out of Europe, WHEAT — Whenever the Average Price of Wheat, made up and published in tlie manner required by law, the Duty shall be, for every Quarter. £ *. d. -020 - 1 BARLEY — Whenever the Average Price of Barley, made up and published in the manner required by law, the Duty shall be, for ever Quarter. 30s. and under 31.s. - .0 10 31h. ttudupwurd.s. - • (J OATS — Whenever the average Price of Oats, made up and pub- lished in the manner required by law, the Duty shall be, for every Quarter. 233. and upwards - - G Under ySs, - o () 28s. and under 29s. - 2 29s. and under 30s. - 1 6 Under 223 22s. and under 23s. RYE, PEAS AND BEANS— Whenever the Average Price of Rye, or of Peas, or of Beans, made up and published in the manner required by law, shall be, for every Quarter, Under 30s. - 3 323, and under 333. . - 1 G .'}0s. and under 31s. - . 2 G 33s. and under 34s. . - 1 3 Is. and under 32s. - - 2 34s. and upwards. - - G WHEAT MEAL AND FLOUR— For every Barrel, being one hun- dred and ninety-six pounds — a Duty equal in amount to the Duty payable on thirty-eight and a half gallons of Wheat. OATMEAL — For every quantity of one hundred and eighty-one pounds and a half — a Duty equal in amount to the Duty payable on a quarter of Oats, MAIZE OR INDIAN CORN, BUCK-WHEAT, BEAR OR BIG— For every Quarter — a Duty equal in amount to the Duty payable on a Quarter of Barley. I'.i I 18 TIIK PROCESS BY WHICH STERLING MONEY IS CON- VERTED INTO CURRENCY. Specimens of Entries of Importations from the United States of Jlmerica, of Articles subject to Duty under the Jict of Im- perial Parliament ^ S,- G Fictoria, Cap. 41), and Provincial Jlct 4 <^ 5 Vict., Cap, 11. FROM THE I'MTED STATES OP AMERICA. 100 Dozen Corn Brooms. Per Imperial Act, Value per Declaration, Ji;3D Currency. ixMh'"- 3 £33 at 4^.. £1 5 Under Provincial Act, value per Invoice, 30 at G^ ..110 Currency, jG3 10 5 500 Ihs. Cheese. ,£124 Ster. Per Imperial Act, say at 5s per cwt Per Provincial Act, value per Invoice.. Currency. £10 Oat 5;}.. 10 Cy. * 100 Stoves. Per Imp'l Act, value per Declaration. .£150 Currency. add i 15 £165 at 7!^.. £11 11 Under Provincial Act. Value per Invoice £150 at 5 ^ cr ct. 7 10 Currency, £19 1 4 Hogsheads Crockery. Per Imperial Act, Value per Declaration. .£40 Currency. add A, 4 £44 0at4;i. .£1 15 2i Under Provincial Act, value per Invoice,. . 40 Oats;;.. 2 Currency, £3 15 2i * Considnrcd a-; HanUviire wliirh is understood to include fvery kind of Cowls manuCacttired from MPtiils. 1 01 All Castings are included in Hardware except Pig Iron, which can- not be considered as a Maiiulacture and will consequently be liable to 4 per cent under the Imperial Act. Provincial Currency at 243. 4d. Currency to the pound Sterling. To change Sterling into Currency at the above rate, add \^ with Provincial Currency and the £ Sterling at 24s. 4d. Currency to change Sterling into Currency at the above rate. Deduct i,'. To convert Currency into Sterling, multiply the number of Pence by 60 and divide by 73, which gives the number of Pence Sterling, thus: £14 4 20 24 12 292 60 12 73 ] 175 20 [ 240 146 292 292 20 Shillings- -£1 Bi 'i To convert Sterling into Currency, add l-5th and l-12th of that 1.5th, thus: . .-^J; ^ n l-5th is 4 l-12th of 4s. is 4 £14 4 Or multiply the number of Pence by 73 and divide by 60, which gives the number of Pence Currency. The above is the plainest system. 1] 'id MONTREAL, MONDAY, APRIL 28, 1815. r ROVING E OF CANADA. Provinck of Canada. By His Excellency The Riglit Honorable Chari.ks Theoi»hili;s, Baron Metcalfe, of Fernliill in the County of Berks, G. C. B,. one of Her Majesty's Most Honorable Privy Council, Governor General of British North America, &c. &c. &cc. To all to whom these presents shall come — Greeting: ¥HEREAS it is expedient to provide for the levying of Tolls on the several Public Works, constructed at the expense of the Province hereinafter mentioned; Know ye therefore, that from and after the 1st day of May, now next ensuing, and until such further time as her Majesty's Pleasure shall be made known in this behalf, there shall be paid for the use of Her Majesty, Her Heirs and Su'',- cessors, to such person or persons, as shull be duly appointed to re- ceive the same for passage, und. in the name of Tolls, the several sums agreeably to the Scales which accompany these presents. Of ALL WHICH Her Majesty's Loving Subjects, and all others whom these presents may concern, are hereby required to take notice and to gov- ern themselves accordingly. Given under my Hand and Seal at Arms, at Montreal, this twenty- eighth day of April, in the year of Our Lord, one thousand eight hundred and forty-five, and in the eighth year of Her Majesty'?. Reign. METCALFE, By Command, D. DALY, Secretoni. 21 ^ ^ at « o o -O -S3 .s s a oi b: o oj Jr <2 22 i»-i T3 O Dm •Al!«(ll =" -< cj 100A\ JIBMJ « *N « ire lO lO lO c> t«* ® ® •XinasAV ^ M ^ri (^ "^O © •-^n^n "5 »H (?»(*» C> CJ iTJ CJ f-" •-< •73 t-, o a. C3 I1 O 03 •^i!«n •A[>{aaAY Jl«H •XiJ^ooM 'acooo©©?o©eoeo t" n « jre _io ire jre_LrejN ot 'OCOOCOOOOOOCO ■* c» ire t- o o © o m ■^ 5^ so _ <»■ © o «^ © © o i"^R33AV Jl^'Hl . 'oeoixjoco^wixieoeo n30©©0©00CS© "i c) CO ire ire ire ire ire vt o^ ? ffi o •Ai^jaaA^ 'ooo;oooo©;oco "'(Miret-0000?*< woo «fl© © 5 >- o a 00000000 C5 W O O a; o w H Ou O si a. 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O :: u rr- '^. ¥^ m <^ 'TZ , ? 2 -f ^ '- 3 rH o o o --,■ :s •^f' -f -r -i< "^ ti --* T) Ci p-i o o 02 ■•:3 _' 3 --< w o w ■^ :5 -f -t "^ ji GO 3 o *— ^ o ■ ■r' ^ ' •— t C " - rt O '- X u ,^ c -ri >-H t'- I- I- i^ J, i- M -M 'Tl vjoocsoww^ijoooocciosi-i oo ' o o 2 C5 o *-:! -^ci o = C5 i e o ^ c o — ti r-;:! :i o o ■H c o » o o -;:i -M o r-H r-l fl c o o o o CO rH O O o « CO o o o 5 o o o & o H O o ^ S «? :^ o s ; '^ •— • r" -^ "o - v?:.' " — aj 2 •- Oi .s 9 ^S! ^^^ O 1 -^ -- ;^ ■^ ■X * ^ 3-1. '^ " a '^ •i'J o o o o o o O O o o c o o o c cs c o CO -*< ocooooocoosooo ooco OCCOSO'J'XiCiOOCOCOOIO ODC sc o c i- l- c o r-l COCO ccow^ccsi^oscccsi-idccj^ o^coi-h o o c o I' I- o o e o c: i:r I— I r- 1 rH CiC>C03^COCSSCi-Hi-HCCLOC^ COOr-li-H W ceo CwOCOOCOCCQCCCCOrt^COi-l O (?5 CI C C; iT O lO I- rH l.'O C CO CO O O CI rH -; O r-< O CO c; e!' u "= f^' ^ ^. '3 rt '*' a ^^ O C O '^ '-: v. '* rt J C3 — • 7^ . ho Off C M O p. - to . c: : c ^ i-i-i I u 1^ ^. ^- «_ cm o i: F,.?=^ m bo o c o 1-^ ' ' o w *■= . _ „ C -S O c; .2 be v; >- : g ^ i CZi c ;:= to' c C-i o Gi ■... "^i u rt -— c /— r »r^ >^ •t' o 'p: := ? ^ 1? —I '5 — i2 ^-rlt:5 g" ^g C j: ;i; ^ Q p. rt f c ,1= CO t: O C- r:-. 1_ ip;lit hundred Mild forty livo, ex«.T|)t >v hen any other commencement is herein particularly di- rected. II. And 1)0 it enacted, That all persons claiming projier- niciitiit" ty in any Ship or Vessel, over fifteen tons, shall cause his I'lrimy siiih oi" tlieir (jwuersliip in the same to be registered in manner vi-ss,.|,t,,ijc lioreinaftcr provided for, and shall obtain a certificate oftho registry oi such owuersliip, irom tiie pertion or persons au- tliorised to make such registry and to grant such certificate, as hereinafter directed; the Ibrm of uliicli certificate shall ho as t'ollous, vi/. : III. "This is to certil'y, that in pursuance of an Act, f:';.'"" "'';;"" passed in the \e;irof the reitrn of (hieen Victoria, owiur>iiii). nitituled, ^^An Ac/, eye. [//ere insert tm: title <>j tins Act, and the names, occupations, and residence of the suhscrilnng owners,] having made and subscribed the declaration rc()uir- cd by the said Act: and having decdared that he [or they] together with [names, occupations and resilience of non-suh- scribing uieners] is (or are) sole owner (or owners in the proportions specified on the back hereof",) of the ship or vessel called the [s/iijys name] of [place to which the ship helongs] which is of the burthen of [number of tons] and whereof [maslcr^s name] is master ; and that the said ship or vessel was [when and where built, nferring to builder's certificate or certifcale of last ownership, then delivered vp to be cancelled] and [name the cmploijment of surveiji ng ojjiecr \ havingcerlified to me fhttlie said ship nr vessel has [number] decks and [;(//H:/'t'7-j masts, that her length from the fore part to the main stem, to the after part ol'tiio stern |)ost aloft, is [num- ber of feet and inches] her breadth at the broadest part [stat- ing whether that be above or below the main wales] is [ninn- her off'ct and inches] her [height between decks if more than one deck or depth in the hold if onhjone deck] is [iium- ber if feet awl inches] [if a steamer propelled bij steam wilh an. engine room, slate the length and tonnage of the en- gine rno/ii, ill feel and inches if leuglh and Ions,] that she is [/,. 'i:riii('iii III' >D sliiji. Drclnration t(i liu nmdu mid siihscri- licd lii'l'Dro (•('rliti("ilr of nwriirsliij) granted. Wlu'll Ms. scls iirc iil- tt'icd 1. 1 II. (■(•rlirni cl- ient, icrtili- Cltl.'Scll' (iwiitTship to lie iiriiiit- Cd DK NOVO. I'r"]>"rly in voM l> 111 lie Iriiiistcni'd livliill of Iti' ai (•l-dvl-io: Hill I t' >.lll' lint \oiil liy nil- iiii|irl'iiit IT- ror ill riiilul Property 111 VIMSch to ll(^ ilividi'il into r-i\ty lour parts or rj'mru.s. PcrllUMtinii u|iii'i lir- 1 ix'- lii -try I'l ^l■llr■||l(! iidiiiliiirul' Niii'li slKiros lii'l,! Iiyoacli (UVIUT. I'lMViiO. I'|-0\;.SO. l':irt.!rr< liny liolil ^■t;s';(■ls or sli tri'-< widi- (lut (11 lin- tiwi- !iin'_' th" proji'iriioii- illi' lIU'Tl.'-il ori'iicli pin- nors. grantcil cortilicrvto of owncrsliip, bo sold to any other or otlicM's fif Ilnr Majesty's siihjocts, tlio .same shall 1,2 trans- ferred by bill of .sale or other instrument in writing, con- taining a reeital of the certiticato of o\vnershi|) of snehship or vessel, or the prineipnl contents ther(M)f, otherwise sncli transfiir shall not be valid or eHecliial lor any purpose wh;it- cver either in law or (Miiiitv : Provided ahvays, that no bill of sale shall bo deemed void by reason of any error in such reeital, or by the roeitid of any tornuM' certifieateor owner- ship insteudof the existing certificate, provided the identity of the ship or vessel intended in the recital be elluctually proved tlierel)y. VIll. And be enacted, Tlifit the pro|ierly in every ship or vcsscd of wliicli there are mtjre thnn one owner, shall bo taken and considered to be divided into sixty-four e(iual parts or shares, and the proportion held by each owner shall be described in the certific;ite of ownership as being a cer- tain number of sixty-fourth parts or shares; and that no person shall bo entitbul to be registered as an owner ofaiiy ship or vessel, in respect of any proportion of such ship or VCS.S0I which shall nut bo an integral sixty-fourth part or share of the same; and U[)on the first application for a cor- tilicate of o\\ nersiiip of any ship or vessel, the owner or owners who shall take and subscribe the declaration requir- ed by this Act before a corlilicate of ownership be granted, shall also declare the nuiiil)M' of such partb or shares then held by e.ich owner, and the same shall be so r(>gistered ac- cordingly: Provided always, that if it shall at any time lia|)pen, tint the property of any owner or owners in any shi[) or vessel cannot bo reduced by division into any num- ber of integral sixty-fourth parts or shares, the right of any owner or owners to any such fractional part.s shall not bo all'ecteil by re:js()n of the same not having been registered : I'rovideil also, that it shall bo lawl'ul lor any number of such owners named and described in such cfriilicatc of own- ership, Ix^ing partners in any house or co-partnership actu- ally carrying on trade in any part of Her iVlajcsty's Domin- ions, to hold any shi[) or vessel, or any share or shares of any ship or vessel, in the name of such house or co-partner- ship as joint owners thereof, without distinguishing the ])roi)ortionate interest of each of such owners ; and that such ship or vessel or the share or shares thereof so held in co-|)artnorship, shall be deemed and taken to be partnership ]»roperty to all intents and purposes, and shall be governed by t'::e ;-amo rules, both in law and equity, as relate to and govern all other partnership property in any other goods, chattels and eilbcts, whatsoever. aft IX. And bo it onaclod, Tlint no greater number thnn tl)irfy-t\vo p^!r^^oll« sb'iil bn entitled to l)e leg.il owners nl otic ni'i'i'/'t'i'ih-ty. anil tiio sani!! tinio ol" any sliip or vessel, as tenants in com- i»" l«•r^ll•^ L \ • i 1 I II -111 .1 . Id hiMiwricrt mon, or to l)e registered as siicii : rrovided always, tbat „ii,„y ship notbiu'T lieroiu contained sivill alVect tlie ecinitahle lille of '"" ^''*""''"i mniors, li'Mrs, le^^ritees, creditors, or otliers, e.\ceeilnig tliat [.,.,, ,.|^„ „^ ninnbiM", duly represented by or bolding from any of tbe to ••.imiihio persons witiiin tbe said num!)er, registered as legal owners ^'^''"""^■"'■*' of any sbare or sbaros of sii.-li sbip or vessel: Provided al- I'roviso. so, that if it sball bo provc^l to ibo satisiaction of tbe (Jovern- ^ or in Council, tbat any nnin!)er of persons Imvo associated tbemselves as a joint stock company, for tbe purpose of own- j„i„tstnck iiig any sbip or vessel, or any number of sbips or vessels, tomiKiiiics. as tbe joint property of sucb comi)any, and tbat sucb com- ])any, iiavo iluly elect(!d or ajipointed any uumljer, not less tbau tiiree, of tbe members of tbe same, to be trustees of tbe property in sucb sbip or vessel, or sbips or vessels, so owned l)y sucb company, it sball l)o lawful for sucb trus- xru^tnns toes, or anv tluv'e of tbem, witb tbe permission of tbe Go- 'inyniipiy vornor m Uouucil, to make ami subscribe tbe declaration required by this Act before cortilicnte of ownership be grant- ed, excejjt tbat instead oC stating therein the names and de- scription of the other owners, they sball state the name and doscri|)tion of the company to which such sbip or vessel, or sliips or vessel s sball in siudi manner belong. X And bo it cnaclod, Tliat no bill of s;»lo or other in- strument in writing, shall be valid and ellectual to pass the nmis of smU- i)r()|)erty in any ship or vessel, or in any sbare thereof, after nottoiic cf- .■!• , r I • 1 1 111111 fccliiil until a cortUK^ate ol ownersbip as iicroby provided sball bavo proiimci id been granted to sucb sbii) or vessel, or of any share tliere- "'" i'"ii'''- ol, or b)r any otlicr purpose, until sucb bill ot sale or other tcr.Mi in tiio instrument in writing shall bavo been prolucod to the Col- '^"ry "/-..[vul lector of tbe |)ort at which sucb ship or vessel had been orsiiiii. granted certilicatc of ownership, or to the Collector of any other port at which she is ab(nit to receive certificate of own- ersbip i)K NOVO, as the case may be, nor until sucb Collec- tor shall have entered in the books of such last registry of ownership, in tbe one case, or in the book of such registry of ownersbi|) »k novo, after all the requisites of law for sucb register d!-: novo shall have been duly complied witb, in tiie other case, (and which such Collector is hereby re- quircil to do U|)oii tbe proiluction of the bill of sale or other instrument for that |)urpi)3e), the name, residence, and dc- seriptitjn of the vendor or mortgagor, or of each vendor or murtg'igor, if more than one, ihe number of shares trans- ferred, the name, residence, and description of the purchas- er or mortgagee, or of each purchaser or mortgagee, if JLl:^ ;?() Von 11 III' 111- (iurst'm:'iU. Notice to Tn- S|l,M't(>l" (ir- iwnil, &.!'. il' ni;H-e limn one, ami tlio dato of tli^i hill of suk otlior instruinont, find of the ]iro(Uictioii of it ; ruid fiu'llior, ifsucii shi|) or vessel is not al)out to r!"!cc>i,o a cnrtific,:i*.c ot'nwnor- shi|) UK NOVO, the Ci)lle('tor of tlio ptM't ■.vhore siicli ,shi|) is roffisteriMl shnll, and hois linv^'.iv ii'ijiiirod h; indorso tliij afoi'csaid parlit'iilars of such hdl oi'salo or other instrument, on ihe ccrtilicato of owiiorshij) of tho said ship or vessnl, when tile same shall ho produced to liim for that purpose in manner and to the ellect fjllowing, viz : "Custom House ( l-'ort and dale ; name, resid'^nce anddc' scriplioti of criidor or morlagor,) h;is transferred hy [bil of sale, or other instrument,) dated '' ' .' nuinhcr of sharcs,)\.o [name, residence, and acs-riplinn (f pur- chaser or /aor/ij;a!ree.) A. D. Collt^ctor." And forthwith to givt notice thereof to tiio lns|)ectc'' General or other ollieer to whom the copies of certifji,;ates arc to ho transmitted ; and in case the Collector shall he desired so to do, and the hi)l of sale or o!h(M- ii -iirument shall be produced to him for tiiat nurpose, then the sr.idCid- lector is herel)y required to certify bv intlor.s.^mi^nt U|)on the hi!' of sale or other in:.irument, that tho iiarticulars Ijofore mentioned have been so entered in t!io Imok of registry of certificates of ownership, and indorsed upon the certili- cato oi' ownership as af(jresaid. XI. It heinjj the true intent and meanincr, that the sever- al purchasers anJ mortgagees of such ship or vessel, share or shares thereof, when n.orc than one appears to claim tho same property or to claim security on the siuiie property, in the srune rank and degree, shtiil have priority one over the otho; not acc(n*ding to the respective times when the particidars of the bill of sale or otlier instruui'Mit hy which such p:'(»j)crty was transferred to them, v.ere entiM't.'d in the book of registry as aforesaid, but according to llie time wIkmi the indorsement is made upon the cortiiitAate of ownership as aforesaid ; Provided always, tiiat if the ceriifieale of own- i-isp iiiiMor- ership shall be lost or mislaid, or shall be tletained bv f>nv ClJ-.ilc 1)1" I II., • • , • iiiiskiid. person v.hatever, so that the mdorsement cannot in due time be made llureon, and jjroof thererif shall be made i;y tho purchas.'r or mortgagee, or his known agent, to tiie satisfaction of the Inspector General or other ollieer to whom the copies of certificates of ownership are to be trans- mitted, it shall be lawful for the liispecLor General or such other olliocr, to grant suidi further time as to him shall ap- near necessarv for the recover^- oC the eerlilicate ol" owiier- :;li:|), or for tho registry of ownership dk novo, of the saiil ■'ri,,.|' \-n.:v:.l nn't.'" tb" pi' ■' 'sinll, .it' tlli- .\cA ', l\w\ tllCrC' Xnturf^ nt" ilie in'iiirity iiili'iiiii'il ill I hi:; Act. l'rn\ issel,or the sanK> sliarc or shares thereof, or lor giving tlic saniT security thereon. XI I. An, I be it t'urtiier enacted, 'I hat when any transfer Tran-fcrsiiy ol' any shi[) or vessel, or of niiv share or sliares thereof, wiymuion- shall he made only as a security for tlie payment oi' a debt ^ion'giisj.o or debts, eitlier iiy way ol' mortgage or of assigtnnenl to ;i trustee or trustees for the purjjose of selling the same tor the payment of any debt or debts, tlien, and in every such case, the Collector of the port >vhere tlie ship or vessel is registered, shall, in the entry in the book of registry, and also in the indorsement on tiie certilicate of ownership in rnfMier hereiiiheforo direc'.cd, state and express liiat such transfer was made only as a security I'or the [layment ot" a debt or debts, or by .vay of mortgage, or to that etlect ; and the |)erson or pers(jiis to whom such transfer shall he made, or any person or persons claiming under him or them as a mortgagee or mortgigees, or as a tr^'.steeor trustees only, shall not by reason thereof l)e deemed to bo the owner or owners of such shi[) or vessel, share or shares tliereot", nor shall the |)crson or persons making such t;ar. Mer, be deem- (irciiii-ii nn ctl by reason thereof to have ceased to be an owner or own- "^^■"'i'- ers of such shi]) or vessel any more than it" no such tranter l>ad been made, e .cept so far us may be necessary for the ])urposeof rendering the ship or vess d, share or shares so traiisf(M-red, available by sale or otherwise, tbrthe payment of the debt or debts, for securing the payment of which such transt'iM" shall have been made. Xill. And be it enacted. That wh^n any transfer of any 'rn;isi',Ts ut ship or vessel, or ol any share or shares thereof, shad have I'l'i^i^ ',''[■ '"''" )een made as a se; itv for the pmnient of any debt or dciits Urinf; debts, either by way of mortgage or ./f assignment as atbre- ri!fiu!.', ','('' s;iid, and such transfer shall have been duly rc";istcred ac- iHnrm.iL'c cording to the provision; ol this Act, the rigut or mterest i,y;inyi\(i of the mortgagee or other assignee as aforesaid, shall not |l;'J|[^|",'','',',^ be in anv maniHM' alUniteii by aiiv act or acts of bankru|)tcy di-.ti." coiiunilted bv siu.h iiiDi'f'^agor or assignor, mortgagors or assignors, after the time when such mortgage or assignment shall have been so registered as aforesaid, notwithstanding such mortgagor or assignor, mortgagors or assignors, at the time he or they shall so become bankrupt as af(jresaid, shall liave in his or thei'* \)ossession, order and disposition, and shall bo the reputed owner or owners of the saiil ship or ves- sel, or the share or shares thcrcot", so i)y him or them mort- 83 IIK'Ilt, gagod or assigned as aforesaid ; but lliat sucli niorlgngo or assignment siiali take place of and bo preferred to any rigbt, claim or interest wbicli may belong to the asr gnco or assigns of such bankrupt or bankrupts in .•^iich ship or ves- sel, share or shares thereof; any law or statute to the con- trary thereof notwitiistimdin;:;^. XIV. And be it enacted, 'i'liat if any person or persons iicriiviii!; person or persons shall cciinterleit, erase, alter, or ialsily any certificate or other instrument in writing, required or directed to oo obtained, pjrantcd, or produced by this Act, or shall knowingly or wilfully make use of any certificate or other instrument, so counterfeited, erased, altered or falsifi- ed, or shall wilfully grant such certificate or other instru- ment in writing kno>ving it to bo false, such person or per- sons shall, for every such olfence, forfeit the sum of one hundred pounds sterling. XV. And be it enacted, That all the penalties and for- feitures inflicted and incurred by this Act. shall and may be ios ail- til i)c sued for, prosecuted, recovered and d.sposcd of in such man- moNcrcii. j^pj,^ ^^^ |,^^. g|,gj, ways, means and methods as any penalties or foi jitures innictetl or which may be incurred for any ofTencos committed against any law relating to the Custi)ms, may now legally be sued for, jrosecuted, recovered and dis- posed of; and thai the odicer or ofllcei-s concerned in seiz- ures or prosecutions under this Act, shall be entitled to, and receive the same share of the ]M'oduce arising from such seizures, as in the case of seizures for unlawful importa- tion, and to such share of tlie produce arising from any pecuniary fine or penalty foi- any en:\l- T 39 TARIFF DUTIES On articles imported into the United States : being an abstract of the bill passed by Congress^ and approved by the President, in August, 1842. ACIDS. Acids, benzoic, citric, muriatic, nitric, oxalic, pyroligeneous and tartaric, , 20 pr. ct. Boracic acid, 5 do Borax, 25 do Sulphate of quinine, per oz 40 cts Amber, ambergris, ammonia, arrow root, annatto, aniseed, vanilla beans, French chalk, red chalk, juniper berries, manrrne, Titrate of lead, all chemical salts not enumer- ated, • .1 - arbonates of soda, except soda ash, barilla, and kelp, 20 pr. ct. Soda ash, 5 do BOOKS. Books, in English, bound, per lb , 30 cts. " ♦» in boards or sheets, per lb ,...20 " But if published abroad more than one year, and not repub- lished in this country ; or if published abroad more than five years, the books shall pay but one half the rates above specified. But these terms of one and five years shall not commence before the passing of this act. Books, Latin or Greek, bound, pr. lb 15 cts. «» " unbound, do 13 " •' Hebrew, bound, do 10 " «« «' unbo! m5 do 8 " " in other foreiga r .' (ges — if bound or in boards pr. vol. 5 " — if in sheets oi p . ; ' If s, pr. lb ,,...15 *' Any books printed 40 y. > > bv-fore importation, and Reports to foreign legislatures per *ol 5 " Polyglots, dictionaries, &:c. pr. lb 5 '* Books engravings and maps, 20 pr. ct. COTTON. Cotton, manufactured, pe- lb t 3 cts. Cotton manufactured, not otherwise specified, 30 pr. ct. Provided, the cottons not printed and worth not more than 20 cts. per sqi; ?yard, shall be valued at 20 cts.; printed cottons, wortl' . oi more than 30 cts. .'^hall be valued at 30 cts.; velvets, moh. icins, fustians, occ. worth not more than 35 cts. shall be valued at 35 cts. 6 |; 40 it- it ii ((- (»• (4 it Cotton twist, yarn and thread, 25 pr. ct* Provided, that twist, &c. uncolored and worth less than 60 cts. per lb. shall be valued at 60 cts. ; if colored, and worth not less than 7") cts., it shall be valued at 75 r :. All other cotton twist, &c shall pav a duty of 30 pr. ct. COPPER, LEAD, TIN, &c. Copper bottoms, plates and sheets, .30 pr. ct, *' rods bolts, nails, &c. per lb. ......... , 4 cts. Copper patent sheathing metal, per lb , ^ . 2 Lead in pigs and bars, per lb 3 *' o'd and scrap, ** H " pipes, shot, and sheets, do 4 Type metal and stereotype plates, , ,25 pr . oh Types, new or old , 25 Tin, pigs, bars, or blocks, , . ......... 1 '♦ plates, sheets, and foil, , 2i Silver plated metal and German silver in she^.s, 30 German silver, bell metal, zinc, and bronze manufactures, 30 Zinc in sheets, 10 Old bells, fit only to beremanufactured, shall be free of duty Bronze, powder and liquor, iron and red liquor, and seppia, 20 ** FiSH. Fish, dried or smoked, per 1 12 lbs $1,00 Mackerel and herrings, salted, per barrel, 1,50 Pickled salmon, do , 2,00 Other pickled fish, do 1,00 " not in barrels, , 20 pr. ct. Cardines, etc. preserved in oil 20 '* Fish, from the domestic fisheries, and all fresh caught fisli, free. Fish glue, or isinglass, 20 pr. ct. FURS. Furs, undressed, on the skin, 5 pr. ct. " dressed, on the skin, all hatters' furs, not on the skin, 25 -Fur hats, caps, niutrs, &c 35 Fur for hat bodies, not trimmed, . ,. 25 GLASS. Cut Glass, vessels, if the cutting be not one-third the height or length, per lb. ^ 25 cts. If the the cutting exceeds one-third, per lb 35 '* If the cutting exceeds one-half per lb 45 ♦♦ Cut glass chandeliers, lustres, drods, icicles, ornaments, &C. per lb , 45 "• Plain, moulded, or pressed glass articles, weigiiing over 8 oz. per lb. . 10 — weighing 8 oz. or under, per lb 12 Plain, moulded, or pressed tumblers, per lb 10 If -toppcroil, or the bottoms ground, 4 cts. per lb. nd(htional. n it ti ii i( i C C 41 (4 Articles partly cut or polished, to pay duty as if finished. Vials and bottles, holding not more than G oz. each, pr. gross, $1,75 "Vials and bottles over 6, but not over 16 oz., per gross,. . . 2,25 Vials and bottles, pDrfumery and fancy, uncut, not over 4 oz. each, per gross, 2,50 TiiQ same, when over 2, and not over 10 oz. per gross,. .. 3,00 Bottles and jaa-s, black or greoa, over 8 oz, but not over 1 quart each, per gross 3,00 Bottles and jars, if over 1 quart each, per gross 4,00 Demijohns and carboys, one-half gallon, or less, each.... 15 cts. Demijohns c.ad carboys, over 6no-half, and not over 3 galls. each, 30 cts. Demijohns and carboys, over 3 gallons, each, 50 *' Glass, cylinder or broad window, not over 8 by 10 inches per square foot, ...> , 2 Glass not over 10 by 12 , per square foot 2i «. 3J 4 a u u u (; do do 14 by 10, do do do 16 by 11, do do do 18 by 12, do 5 do above 18 by 12, do G Crown window glass, not over 10 by 8 inches, pr. sq. foot, 3J do do not over 10 by 12, do,,.. 5 do do do 14 by 10, do...« 6 Crown window glass, not over 16 hy 11 inelies, pr. sq. foot, 7 do do not over 18 by 12, do,... 8 do do above 18 by 12, do.... 10 Glass in sheets or tables, to pay the highest duties imposed on window glass. Plate glass, polished, not silvered, and not over 12 by 8 in. per square loot, 5 cts. The same not over 14 by 10, per square foot,. . ,^ 7 do do 16 by 11, do B do do 18 by 12, do 10 do do 22 by 14, do 12 do above 22 by 14, do 30 pr. ct. do if silvered, 20 per cent additional. do if framed 30 ^' On all cylinder or broad glass, weighing over 100 lijs., and all crown glass, over 160 lbs., to tlie 100 square feet, an- other duty on the excess, at the same rate as above. Glass, colored, jjorcelain, j)aintings on 30 pr. ct. Glass, manufacturers of, not specified . .25 '• GRAIN. Wheat per bushel, 25 cents. Barley do " 20 Rye do 15 Oats and Indian corn do 10 a w 42 Wheat nour,por 112 lbs 70 cents. Indian meal do 20 do Potatoes per buslicl 10 do HEMP. Hemp, unmanufactured, per ton $40 Hemp, Manilla, ami other India, per ton 25 Codillo, or tow of hemp and (lax, per ton 20 Cables and cordage, tarred, \)ev ]b 5 cents. Cables and cordage, untarred, per lb 4 J do Yarns, twine and packthread, per lb do Seines, per lb 7 do Coiton bagging, per square yard 4 do Other manufactures, for same use as cotton bagging, gunny cloth, &c. per square yard 5 do Sail duck, per square yard 7 do Russia and other sheetings 25 pr. ct. All other hemp manufactures 20 do Linens and llax manufactures. 25 do Grass cloth 25 do Unmanufactured (lax, per ton $20 Oil cloth, printed or painted, per square yard 35 cents. Oil clotl- l\irniture. ol" cotton (lannel per sq. yard, 16 do Oil clol.i, other do 10 do Oil cloth, I'or hat covers, etc do 12 J do Floor iTiatting and mats 25 pr. ct. IRON. Iron bars and bolts, not rolled, per ton $17 Iron bars and bolts, rolled, per ton 25 Pr'^vided, that iron more finished than pig iron, except cast- r:gs, shall be rated as iron bars and bolts; and iron im- ]iorted for railways, if actually laid down for use before March 3d, 1843, 'shall be free of duty. Iron in pigs, per ton $9 Cast iron vessels, per lb 1^ cts. All other castings do 1 do Smoothing and pressing irons, hollow ware, & hinges, pr. lb. 2J do Iron and steel wire, not over No. 14, per lb .^ do Iron and sstcel wire, over No. 14, & not over No. 25, pr. lb. 8 do Iron and steel wire, over No. 25, per lb 11 do Wire silvered or plated 30 pr. c'c. do brass or copper, , 25 do do bonnet, silk covered, per lb. . 12 cents. " do cotton covered do 8 do Rftund sfjuare iron, brazier's rods from 3 to 10-lOths inch, nail rods or nail plates, sheet, hoop, band, or scroll iron, and iron cables, per lb , . , . 2 J do Other iron chains. 30 pr. ct. K I 43 Anchors, anvils, hammers, per lb , 2i cents Cut or wrought iron spikes, do 3 do Cut iron nails do 3 Wrought iron, mill irons, iron for ships, locomotives and steam engines, and malleable irons or castings, per lb.. 4 Iron tubes or pi[)es, per lb 5 Saws, mill, cross cut and pit, each Tacks, brads, &c., less than IG oz. to a 1000, per 1000.. 5 Tacks, brads, &c., more than 16 oz. to 1000, per lb 5 Taggers' iron 5 Provided, that all articles partly manufactured, shall pay as if wholly manufactured; and no article shall pay less than the material of which it is made, when paying its highest duty, and in addition a duty of 15 Old iron, fit only to be remanufactured, and scrap iron, not 6 inches in length, per ton $10,00 do cents, do $1 cents, do pr. ct. pr. ct. 1,50 2,50 Muskets, per stand Rifles, each Axes, hatchets, planes, chisels, drawing and cutting knives, sickles, scythes, shovels, steel & brass saddlery, coach and harness iurniture, steel yards and scale beams, fire arms other than muskets and rifles, and side arms 30 pr. ct Square wire for umbrellas 12 i do Screws of iron, called wood screws, per lb 12 cents Screws of iron, all others 30 pr. ct, " of brass, per lb 30 Sheet and rolled brass 30 Brass battery, or hammered kettles, per lb 12 Steel, cast, shear, and German, in bars, per cwt Steel, all other, in bars, per cwt Pins, not over 5000 to the pack, per pack 40 Pound pins, per lb 20 Needles 20 Saddlery, common tinned, &c 20 Ware, japanned, of papier mache, plated, and gilt; all cut- lery, and all manufactures, not otherwise specified, of cents, pr. ct. cents. #1,50 2,50 cents. do pr. ct. do brass, iron, steel, lead, copper, pewter, or tin LEATHER. Leather, tanned, sole or bend, per lb do upper, not sp'. :ified Calf and seal skins, tanned and dressed, per doz Sheep skins, tanned and dressed, per dozen Goat skins or moroccos, tanned and dressed, per dozen. . . . Kid skins or morocco, tanned and dressed, per dozen Goat or sheep, tanned & not dressed, per dozen Kid or lamb, tanned and not dressed, per dozen. 30 pr. ct. 6 8 cents, do 85,00 2,00 2,50 1,50 1,00 75 41 1,00 1.25 30 r)0 15 40 25 Skins tanned and drcssc', but not in color, to wit : — fawn, icid, and lamb, called chamois, \)ev do/en Men's boots and bootees, per pair IVfon's slioes and pumps, do Women's boots & bootees, do Children's do do do Women's double soled pumps and welts, per pair do shoes or slippers, do ........ Raw hides, dried or salted 5 pr. ct. Skins, pickled and in casks. 20 do Men's leather gloves, per dozen #1,25 Women's leather habit gloves, per dozen 1,00 Children's leather habit gloves, per dozen 50 Women's do extra and demi length, per dozen 1,50 Children's do extra and demi length, per dozen 75 Leather caps, hats, .suspenders, and all other suspenders of any material except India rubber, leather bottles, jjatent leather, and other leather manufactures 35 pr. ct. OILS, ^c. Oil, olive, in casks, per gallon 20 do do salad, in bottles , :]{) do do all other 20 do spermaceti, foreign (isherie's, per gallon 25 Oil, whale or other fish, foreign fisheries, per gall 15 VV halebone, foreign iislieries 12i pr. ct. Spermacieti or wax candles, per lb * 8 cents. Wax tapers 30 pr. ct. Tallow candles per lb 4 cents. Tallow 1 " Beeswax and shoemakers wax 15 pr. ct. PAPER, &c. Paper, bank, folio, quarto, post, letter and bank note, per lb. 17 cents. Paper, antiquarian, demy, drawing, elephant, foolscap, im- perial, medium, pot, pith, royal, and writing, per lb.... 15 Paper, copperplate, blotting, colored for labels and needles, marble or fancy, glass, morocco, sand, tissue, golil or sil- ver, pastboard and pressing board, per lb 12i Paper, colored copperplate, printing and slainers', per lb... 10 Binders' and paper makers' boards, box aiid mill l)oards, sheathing, wrapping and cartridge paper, per lb 3 Paper envelopes and lancy note 30 pr. ct Music paper, gilt and metal paper, fancy paper boxes. . . .25 do Paper hangings 35 do Blank or visiting cards, per lb 12 cents Playing cards, per pack 25 do Blank books, when bound, per lb , .• . .20 do do do unbound. do , .......15 do cents, pr. ct. do cents. do do do do do k ?■•« 45 k Pflrchmcnt vellum, &c., and imitation, wafers, sealing wax, black lead pencils, crayons, metallic pens, ink, ink pow- der, and manufactured (juiUs 25 pr. ct. (juills unmanufactured , 15 do Paper not enumeriiled, per lb. . . . ■. 15 cents. Rags, waste, or shoddy, do i do SILK. Silk, boiling cloths ,..."20 pr. ct. All other silk manufactures, not otherwise specified, per lb. of 16 ounces $'2,50 Sewing silk, silk twist, &o. per lb 2,00 Pongees and plain white silk, do 1,50 Raw silk do 50 Floss and similar silks, ready for manufacture , . .25 per. ct. Silk umbrellas, parasols, «Scc 30 do Silk shirts and drawers , 40 do. . Silk caps and articles of apparel, made up wholly or in part by hand 30 do Silk or satin shoes and slippers, per pair 30 cents. Silk or satin shoes for children, per pair 15 do Silk or satin boots and bootees, per pair 75 do Silk or satin boots for children, per pair 25 do Men's silk hats, each $1,00 Womcns' silk hats and bonnets, each 2,00 SPIRITS, WINE, &ic. IJrandy per gallon, $1,00 Other spirits, 1st and 2d proof - - do 60 do do 3d proof ----- do 65 do do 4th proof - - - - do 70 do do 5th proof ----- do 75 do do above 5th proof - - - do 90 Ale, porter, beer, in bottles - - - - do 20 do do not in bottles - - - do 15 Wine, Madeira, Sherry, San Lucar and Canary do 60 AVino, Champagne ------ do 40 do bottled port, Burgundy, claret - - do 35 do port, and Burgundy, in casks - - - do 15 do Tenerillb do 20 do claret in casks ----- do 6 do white of France, Austria, Prussia, Sardinia, Portugal and its possessions, in casks, per gallon - - 7i cents, in bottles do - - - 20 do Red wines from these couutrico — in casks, per gallon - 6 do in bottles do - 20 do Wines of Spain, Germany, and the Mediterranean in casks per gallon - - - - - - - 12* do in bottles, per gallon 20 do 40 Sicily, Madeira and Marsala wines, in casks or bot's, per gall. 25 cents. Otlicr wines of Sicily - - - - - do 15 do Wines not specified — in casks - - - - - - do 25 do in bottles - - - - - do G5 do Provided, that these duties do not interfere with subsisting treaties. All imitations of spirits and wines, shall pay the highcstduty imposed on the similar article, and when wine is import- ed in bottles, a separate duty shall be paid on the bottles. Cordials and liqueurs, arrack, ratafia, and similar articles, per gallon GO cents. SUGAR. Sugar, raw, or brown clayed, and sirup of sugar, per lb. 2 J cents. Sugar, not raw nor yet refined, , do 4 do Sugar, refined, and sugar candy do 6 do Molasses do 4i mills. Sirups of sugar, &c., entered as molasses, shall be forfeited. Comfits, sweetmeats, preserved fruits, and confectionary 25 pr. ct. TOBAuJO. Tobacco, unmanufactured 20 pr. ct. Cigars per lb. 40 cents. Snuff do 12 do Other manufactured tobacco do 10 do WOOD. Wood manufactures, not specified 30 pr. ct. Boards, staves, scantlings, unwrought spars, and other wood wrought into shape, shall be deemed manufactured wood. Timber for wharves, firewood, rough board, staves, &c. 20 do Rose, satin, mahogany, and cedar wood 15 Walking canes, frames and sticks, for umbrellas, &c., household furniture not specified, musical instruments car- riages and parts thereof 30 pr. ct. WOOL. Wool, coarse, unmanufactured worth 7 cents, or under at place of exportation 5 pr. ct. Wool, all other unmanufactured 3 cents; per pound, and 30 per cent ad. val. If wool is mixed, it shall all be appraised at the value of the finest kind. Carpeting, Wilton, Saxony, and Aubusson, per sq. yard, 65 cents. do Brussel and T'urkey do . . 55 do do Venetian and ingrain do . . 30 do do all other . . : 30 pr. ct. Woolen Blankets, worth not more than 75 cents each, and and not larger that 72 by 52, nor less than 45 by 60 in. 15 pr. ct. 47 Other woollen blankets ^5 ,,,. ^t. Hearth, Jdgs 40 Jq Woollen und worsted yarn ;}0 do <-lo do gloves, caps, and hosiery 30 do Woollen llannels, bockings, and baizes, per square yard. . . 14 cents. Goat's hair or mohair, unmanufactured peril 1 do do nianutaetures '){) [,]•. ct. Coach laces , 35 do Ueady-mado clothing 50 do Other urlicles worn by persons, except those otherwise speci- fied 10 do Lace.-J, thread, 15 Jo do cotton, or trimming. 'iO (h do tas.sels. knots, tScc, of gold or silver J 5 do Articles embroidered in gold or silver -^0 do Articles made up as clotlies . . . . , 50 do Combed v.'ool or worsted manufactures, not otherwise speci- lied, and combined worsted and silk 530 dn Woollen manufactures not mentioned above 40 do MISCELLANEOUS ARTICLES. Coal per ton $1,75 Coke, or culm of coal, per buslicl 5 Ware, China, earthen, stone, &c >,...... 80 pr. ct. Hats of v.ool, hat bodies &c. each , ... 18 cents. IJats^and bonnets, JManilla, Leghorn. pr. ct . Hair unmanufactuJ-ed . . . . , 10 do do clotl), belts, and gloves -^ '25 lUi do curled, and moss, for beds. 10 du Feathers, and down -lo do India Rubber (doth, shoes, suspenders, and other articles.. 30 do Provided, that India rubber suspenders, worth not more than ^2 per doz., shall be valued at $2 Clocks and glazier's diamonds '25 pr, ct. Ship chronometers * » 20 do Watches and -.vatch materials 7 -j do Diamonds "^ ^ c''> Watch crystals and spectacle glasses, per gross >r<2 Gems, pearls, »ic 7 pr. ct. " imitation and mosaics 7* do .lewelry, of gold, silver, &c 20 do do imitation 25 do i:|i: '^1 48 do i.\u (lu do .la ilu do cent, pr. ct. Tublo tops, J^fugUolu, niosuii.-. inl;iicl. tkc and ulubastur uinl spar ornaments •^'* I"' Silver and gold vos;sols, and wares, not otlierwise specified 131) Strincrs for niusii-al instruments l'> Marble unnianiifaclurcd • -•> do busts, stntuarv, and other articles not otherwise spoei- fied .' :5»> Slates, tiles, and bricks ~i3 Haskct.s and other articles oi" grass, willow, palm leaf, &c..2rj Beads of wtix, amber, &c., lancy boxes, and combs for the hair ~'> Brushes and broonu -'0 Bristles, per lb I Dolls, toys, metal buttons 'jH But all such buttons, worth not more than f,^l per gross, shall be valued at i-H. Other buttons, and button moulds 2") But lastingf., pnniollas, v5cc., in size l>t only for buttons and shoos, and raoliair, linen canvass, figured satin, and bro- caded velvet, in size and shape suited only for buttons, and tortoise shell, ivory, horns, "A teeth, unmanul'acturcd r.nd horn and l)one tins .... 5 White or rod load, litharge, &c., per lb 4 cents. Whiting and ochres, when dry. . . do 1 do du when ground in oil do IS Sulphate of Barytes do .J Oil, linseed, lieinpseed, 6cc.. per gallon '^5 Putty, ])er lb 1 A Cocoa, date«, nuts, woad or pastel, and : ^5 Sponges and spunk o() Oranj^o.«, lemons and c^rapes '^i) Salt per bushel of nf! ib >^ rfnllpetro, partly rofmed, per lb j ilo wholly refined, do i\ do Chloride of linio. ..... . do ]. do Vinegar, per galii.ni y S|)iritsof turpentine, per gallon 10 Heof and poric por 11) o Hams and bacon d ) , ;} Prc'->arod meat, poultry and rame, and Bologna sau?nges..23 C" 0, per lb 9 C . . do 5 Lard.... do jj .Maccaroni, jellies, &c '.]{) pi. ct. Pickley, capers, and sauces '.)0 do Castor oil, per gallon '. 10 cents. Oil, ncatsfoot, animal, and volatile '20 pr. ct. Clums, vScc, crude 15 do do if not crude, and pasles, essences, balsams, perfumes, »l>j;c. not enumerated 25 do Tllli: FOLLOWING ARTICLES AUK KXE.MPT FROM DUTV. I. Articles imported for the use of the United States. 'I. Merchandisf, the growth or manufacture of the United States, exported to a foreign country and brought back again; and jjersona) ellect, not merchandise, of citizens of the United States dying abroad. li. Paintings and statuary by American artists. ■1. Wearing apparel and personal eilects, not merchandise, of per- sons arriving in the United States. 5. Apparatus, ins ••uments, books, maps, statuary, cabinets of coins, anti([uities, &c., imported for the use of any philosophical or literary society, or any college, academy or school. (5. Anatomical preparations, models of machinery and inventions ; specimens in natural history, trees, shrubs, plants, bulbs or roots, and garden seeds not otherwise speciticd ; berries, nuts and vegetables, used principally in dyeing or composing dyes; all ilye woods in sticks: do do do do do do centfl. pr. ct. do do do cents. do do do do do pr. ct. ("MltS. do do ou ^vli.dc .'iiiil ntiicr li.>li ( ils, .'uiil fill other ai'ticles ilie proiluce i>{ y\inei'i- can (isliorics; nnimals iirported for breed; fruit, green or ripe, iVoni the West Iiifiios, in hulk; tea and conoo. when iniportcd in Americnii vessels froiM the jjIhcos of their growth or production. 7. Adliosivo felt for sheathing vessels, alcornoque, aloe?, antinion\ I'.nido. n-qol, nsifa;lida, ava root, barilla, bark of cork tree, unmanii- lac';>;-.:';l : bol!-; or hell metal, only fit to bo re-manufactured, and rhini'?s (jf bolls; brass in pigs or i)ars, and old brass only fit to be re- iaanuf;icturcd; Ilra/.il wood, crude brimstone, and flour of sulphu". ijullion, burr stones unwroiight; canlharidef^, chalk, clay unwroughi: ; oochineal, coins of gold and silver, copper the use of tlio mint, cop- piM' in pigs or l)ars, and copper ore; jilaies or sheets of copper {"tr.' shcafhing vessels, but none is to bo so considered except that wiiicli is II inches wide and 49 inches long, and weighing from 14 to 13 oz. jior square foot; r(d copper fit only to ho re-manutacturcd ; cream of tartar, emery, flints, groinid flint, gold bullion, gold epaulets and wings, grindstones, gum Arabic, gum Senegal, gum tragacanth, India rultbor. in I)ottles or sheets, or otherwise, immanut'actured, and old junk, oak- um, kelp, kermcs, lac dye, leeches, madder root, mother of pearl, nickle, nuK vomica, palm lonf unmanulactured, palm oil; Per vian bark, pewter when old and only lit to be re-uianufaclured; platina uii- nanufaclured, ivory unmanufactured; i)lastcr of Paris ungronnd, rat- !ans and reods unmanufactured, rhubarb, saltpetre whon crude, sarsa- [)ariila. shellac, silver bullion, silver epaulets and wings, siones called polishing stones, stone called rotten stone, sumac, tartar wiien crude, icutenecjue, turmeric, vreld, woods of all kinds, when manufactured, not herein enumerated. '} 10. On all articles not enumerated above, a duty shall be levied of 20 per cent, § 11. When a specific discrimination is not herein made between goods Muported. in American or in foreign vessels, an additional duty of 10 per cent is imposed on all merchandise brought in vessels not of the United States, and a further addition of 10 per cent on goods i)rou2;'ht in foreign vessels i'rom any place east of the Cape of Good Mo[)c. Provided, that existing treaties and former acts of Congress be not infringed. 5> 12. All duties are to be [)aid in cash, and goods are to be sold after CO days detention. 5, 14. On foreign sugar refined in the United States, a drawback shall be allowed equal to the duty paid; en spirits distilled from for- eign molas.ses, a drawback of 5 cents per gallon, till January Isf, 1843; ai and after that time, the drawback shall be reduced one v-;ent per gallon, on the 1st of January of each year, till it be ex- tinguished. ■^ l.'j. No drawback shall be allowed but on goods exported within three years from their importation. Ten per cent of ihe drawback oil 1 bad / port biT nil rel'ine^l sugar sirill h.' rot.-iint-l, fiinl ',11 [ii.-r i-oiil on till oilier ili-,.u- Tlio provisions oi' tills net slinll not fvpply to goods .sliippeil in ;uiv port l)nvon(l fiio Cnpe of Good flopo or Cnpe Horn, prior to Sei)toin- l)pr 1st'. l«4e. tif lir.VWBACK UPON FOREIGN MEUCMANDISE, I M POUT!!;!) INTO TIT!: i;. STATES. !'HAl\ 70 — AN ACT allowing draw-hack upon iorcigu tnerchanJisG c.\'|iorlc;l ia the origiunl pnckago.s loChihua- liiuv and .Santa Vc, in r\Ip.\icr>: saul to tho British Nortli American provinces adjoining the United Si;\le.;. [S.'X. 1 j Iji'. ii enacted lr,i the fJciiatc and IL}it.-iP of Jlc- pn.'fcnlutii'cs nf the United fStaics nf America in Conf^ress y-vif\'^ii>-ou;'i river through Independence. Sec. 2. And he it farther enacted. That all the merchan- V rrii:i]!- j-.so .SO Gxportcd sliall be in the original packages as import- .irLiii'ii' " eJ, a iriio invoice whereol', signed by tho exporter, .shall b(^ i"'''^.''-'''''*- ma'io. tj) tho sat' 'action ot' the collector, descriijincr accu- lilVKlCi.' CiT- • 1 • ,1 1 ^ (itii'd iiy th'! rutelv each pai;k. ge with its contents and the marks upon it, c'luct .1-. exclusive ot" th.e name ot' the exporter, the place of destina- tion, and the route by which it is to be exnortc:! ; all which f;hall be inscribed thereon, upon v/hich invoice the collector shall certify that ho is t\dly convinced tho same I.s true, that the goods arc in the original packages as imported, that ihey arc duly entered ibr drawback, and to be exported by the owner, (naming him.) to cither of the places utbresaid, (nannngit,) and by one of the atbrosaid routes, (naming it.) Sec. ;5. And he U farther enacted, Tliat upon tho arri- val of such goods at either of the places in Arkansas or li'-iiisppo I^lissouri above named, they shall be again inspected and '"^'V','*''""''^ ('umparcd with the invoice and certificate afores:iid, by an 111 i\rK;iii" * ' •/ Nisiind .Mis- ofhcer of the United States, who shall, if I'ully convinced ■ '"'^•' that the several packages are identical, havi;;T remained un- broken and unchanged, also certify on said ii ,oice the tacts in such form as the Secretary of the Trea.- ;ry shall pre- scrib'\ ,, , , Sec. 4. And be -t further enacted. Tliat upo i the arrival iiispocicd &ot any such goods at Santa re or Llnhuahua, t y, with the utkTbvcmi-''^^'^'^''' and certificates aforesaid, shall be subrn.,ied tothe in- .Mii at Siuita spection of the Consul of the United States, or such agent as nTn. ' ' " th'-'Presidptit m'lv appoint tVn- ihrit purpo'^T'; who, if fullvoon- bo Pi to T Si m r pi 03 vincc'dllieiX'iil', j«1i;i11, in such foriiiaslliuSecreti.rv ui ilif't'ccn- t-ury shall prescribe, certify, upon said invoico tliat tin; goods have arrived there in the original packages as imported, uilh.- out change or alteration, and have heen exported iVorn tiie United iSttite.s in good iaith, to be disposed ot" and consumed in a foro:!.':n coiiiitrv, Skc. 5. And be it further C7iacle(l, Thai K {he e\])or\.cv ,. , , 1 11 • 1 1 • I ' • • 1 1 r..\|;(irlcr lu shall give bond v,-il!i satistactory sureties, in thrice the amount f-'ivo ij.n.d ol' duiios, that the said merchandise by him exported hrts"''' ''"'"■'" been delivered at either of the places afore,;:' id without ib.o United States, in good Iaith, to be sold and consumed there, urawi/ick, and shall also produce said invoice, with the regular certifi-"'"" i-'V'- cates thereon, the collector shall thereupon pay to him the '' " usual drawback a' lowed by \x\v. S'.vc. G. Ami im it farther cymc/er/, Thrt the Secretary of;,!ecrctiiry df the Treasury shall appoint insnectors to ixside at eacli of •'"''"''•■'.'^'"'y ihe tollowing places to wit: van Buren, rulton, and Inde-in.p.-ctors, pcndence, above named, or such other place in Missouri as |,','|-'j'',,*^[}"''^'' the Secretary of the Treasury shall designate; who shall each have a salary of two hundred and lli'ty dollars, and make a full report of ail the trade that passes under their inspec- tion, to the Secretary of the Treasury, semi-annually, giv- ing an account of the number of jiackages, the kind of goods, the value, and tiie names of the exporters. Sr.c. 'i. An>l lie it fartlier f/i«t7y '""•^- (•hie ; Rochester, in the District of Genesee; Bull'alo and Immc, in the District of Preor'sle* Cleveland, in the Dis- trict of Cuyahoga; Sandusky and Detroit, together with such p/orts on the seaboard from which merchandise may now be exported, lor the benefit of drawback, are hereby declared ports from which foreign goods, wares, and merhan- dise, on which the import duty has been paid, or secured to bo paid, may be exported to ports in the adjoining British Provinces, and to which ports ioreign goods, wares, and mer- chandise may be transported inland, or by water from the port of original importation, under existing provisions of law, to be thence exported I'or benefit of drawback ; Froi'i(lei(ms III secure drawback. fionlls l\- piirtL'li UMlllT this net t(ir- I'citt'd oil lie- init into llie U. S. rcniilty '11 (K;r>^(iiis con- cernetl. •-' 1 -2 per ct. on duties to i)[ ihv. TroMirury. uiiil pruciaiiiiUioii duly made by lliu l*rc'.\i- dont oi" the United States. 5;peciai;y designating the [loi'ls to which tlie atbrcsaid privileges are to be extended. Sec. rt. And be it further enacted, That all la\v:j jiow in force in relation to the allowance of drav.'back ot' duties up- on gtjods imported into t!ie United Slates and exported there- tVoni, and in relation to the conditions and evidence on which such brawbaclv is to be paid, shall be applicable to the draw- baclv allowed by this act. And, in addition to existing pro- visions on the subject; to entitle exporters of goods to the drawback allowed by tnis act, they shall produce to the col- lector of the port t'rom which audi goods, wares a.nd mer- chandise were ex|)orted, the certilicate, under seal of the col- lector or other chief revenue otHcer oi" tlie port to which the said goods, Wares, and merchandise were exported in the said adjoining provinces; which certificate shall bo endorsed upon V duplicate or certified copy of the inanii'est g'-nntedat tlio time of such exportation, and shall state that the same identical goods contained in the said manifest hail been land- ed at such foreign port, and duly entered at the custom-house there, and that the duties imposed by the laws in force at such port ii|ion the said goods had been paid, or secured lo be paid, in full; and the said exporters shall also produce the adidavit of the master of the vessel in which ilie said goods were exported, that the same identical goods si)ecilied in the manifest granted at the time of such cxportat'on had been carried to the i)ort named in the clearance or r aniicst. and had been landed and entered at tlie cu>toin-liouse, and that the duties imposed thereon at the said lbrei;;n tport had been paid, or secured to be paiil; and that the goods referred to in the certificate of the collector or chief revenue oflicer of such foreign port herein mentioned, were the same iden- tical goods descrioed in the manifest aforesaid, and in the said aflidavit. Sec. 'J. And be it further enacted, That nogood^, wares or merchandise, exported according to the i)ri>visi(M!~ "f this act, shall be voluntarily landed or brought into the United States; and on being so landed or brought into the United Slates, they shall be forfeited; and the same |)roceeding shall be had for their condemnation, and the distril)Ution of the j)roceeds of their sales, as in other eases of forfeiture of goods illegally imported. And every person concerned in the voluntary landing or bringing such goods into the Unit- ed States shall bo liable to a penalty of four hundred dol- lars. Sec. 10. And be it further enacted. That from the a- mount of duties upon any goods, wares and merchandise ini- 55 lie rcst-rvcd ported iiito tlie United States, and whicn sliall be oxporiea tiy collcc- ' ,. , , . ,• 1 - 11111, i.irs lor U.S. according to the i)rovisions ot tlils act, there shall be deduct- ed two and a lml( per centum of .such amount, •which shall be retained l)y the respective collectors for the use of the United States, and the residue only shall be the drawback to be paid to the exporters of such goods wares and merchan- dise. Skc. 11. And he it further ciiacled/nrnt tlie Secretary .■Secretary of of the Treasury is hereby further authorised to prescribe Jj|'j/r,^^'"r"i7 ^uch rules and regulations, not inconsutcnt with the laws of niksfdrciir- the United States, as he may deem necessary to carry into aVi'iiuoei- etlect the provisions of this act and to [)rcvent the illegal re- fect, importation of any goods, Avares, or Merchandise which shall have been exported as herein provided; and that all the acts ^^t ^repod ^^_ pjirts of acts inconsistent with the provisions of this act be. and the same is hereby, repealed. Approved, March 2d, 1645. RATES OF POSTAGE In ilic Uniieil Sta/cs. under the nen- Post Office. Lau\ whirh Jook ejl'ect Juhi 1, 1845. ON LETTERS. Single letlei's or any number of pieces not exceeding half an ounce. 'M)() miles or less 5 cents. i f over 3110 miles 10 do Drop letters, (not mailed.) '2 do For each additional half ounce or part thereof, add single postage thereto. ON NEWSJ'Al'ERS. Newspajjcrs of 1,900 square inches or less, sent by Editors or I'ublishers, from their ofl'ices of publication, any dis- tance not exceeding !U) miles Free. 'Jver 30 miles and not exceeding 100 1 cent . Over 100 miles and out of the State U d( All sizes over 1,000 square inches, postage same as pamphlets. ON PAMIMILKTS, ETC. I'ainphleis, Magazines, ind Periodicals, any distance, for one < (unce or less, each copy 'i cent^ Each additional ounce or fractional part thereot', 1 i dt. ON CIR(;UL.\RS. • iuarto post, single cap, or paper not birger than single cap. I'olded, directed, and unsealed, for every sheet.. ". »U u *ii AC J Cus Cor nn .':7 I INDEX P.VGE. ACT /or tlip Registering of British Vessels 31 do Bill of sale not void by unimportant error in recital 34 'lo do do form of endorsement 3() do do not to be efTectual unless registered 35 do Certificate of ownership, form of. 32 io Certificate, if mislaid, proviso for. 36 do Declaration to be made and subscribed before ccrtilicate granted .' 33 do Declaration to state the numljor of shares held by each owner , 34 lio Joint stock companies , 35 do Mortgage, transfers by 37 do Mortgagee not to 1)0 deemed an owner 37 do Number of persons permitted to own vessels 35 do Notice to Inspector General 30 do Owner.'ship, right of , ; 32 do Property in vessels to be divided into shares 34 do Partners may hold shares without distinguishing the pro- portionate interest of each , 34 do Property in vessels to be transferred by Bill of sale 33 do Priority, nature of. 36 do Penalties, what Cor and how received , 38 do Shares, indorsement of 33 do Trustees may apply for register 35 do Transfers of sliips, for security of debts, etc. if regiytor- ed not cfrectual in bankruptcy 37 do Vessels, when altered to a certain extent 33 Custom Duties, on articles imported into Canada 3 Corn Duties, if imported from any foreign country 16 do do if the produce of, and imported from any British possessions of North America or elsewhere, out of Europe 17 Vrawlaclc on mercliandise exi)()rtod to the British Provinces of Nortli America ('Provincial Act.) 15 do on mei'chandiso exported in tiie original package, (U. S. Ad.) 52 do Amount to bo resor\ed on duties 54 do Goods, whon forfeited 54 do Laws applicable to jjrc ;eut act 54 do Ports from which goods may be ex[)orted 53 . . 'iO Ratca of Toll, to be levied on Provinckil Canals and [larl«- ■ . 21 do Agricultural Produce ... 23 do Articles not enumerated 25 do Furs, Peltry, Sl( is, etc 2 i do Furniture - 1 do Groceries and Provisions *«>• 21 do Lumber, etc 24 do Steamboats, Vessels, etc 21 Hairs of Postage in the United States Slcrliiig Moiicij converted into currency Tariff of Duties on articles imported into tlig United States. . , .* ^ Articles oxcmjit from duty Acids Books c Cotton Copper, Lead, Tin Fisli, Furs, Glass Grain , Hemp r 1 ron Leather Miscellaneous Articles Oil, etc Paper, etc Silk Spirits, \Vincs. etc • • . . ■ • • Sugar Tobacco Wood Wool IVelhmd Canal, rates of Toll on persons and property lor 18 Agricultural ])roduce • Aiticles not enuuierated Furs, Peltry, Skins, etc Furniture, etc Groceries, and Provisions 19 39 ■id 'M) •1(» 4(» U I J 44 9 yr.oo] Tin: modi: of iMi:ASf rtin Acrnnlinu to ihr Provisions oi" llio Act 8, Vic. C up. 5, PiihlisluMJ Ip EXAMPLE 1. TO ASCr.UTAIN TIIK TON,\ACiF. OI- \ C.iSfSKI.S SUM. I- oruniosl. 11:j Total sum of tiio Urea, ths. ' • 7 ,,,,.„„,„ i.r.ji, oU i> Totiil sum of Iho r)of.tlii=. ,^ ^ j,^,.^^^ ^^ 1.,.,^,^^ , ,,;;,, •'"; 5 Sum of breadth 7l.'>tt 1^ LcriRth at iho miiMlo of Miilsliip Depth. 4-2aoi)r)0 .;.;;, Register fonnage, ui- .ir.ool (i(i.-.()7-2 mo [lilO ;?r)UO *10 Lxample 4. g"JT^ -2(10 ll"[i. Tonnaco when the sliip lias ,1 poop 31.-)t>0 072 :<:)i)0 Surve\ I'.ook rMmensions, Feet, lenths.. Length alolt -^ - Leuglh at half depth ^ -. ^ Depths at fore aivisioii ' ^ do middle division ' '^^ ^^ di. aftermost do ' 1. ^ I Ireadth at fore. ... do . ^ /^ ^ du d.i do .^j ^. do middle., do ,, do . do do ■ ^^ ;. do altermost no ■ . . . . _ do do do ,■...;.••• ' .;, ;, And if a Steamer, length ol J:-ngme Koom •>• Survey Book Dimensions. POOP P*^*^^- ti-"t''^ , ■ 1:5 » Length..... !„ Mean brcailth j ^ Depth Breadths at the imilermcntioncd Divif Middle. Feet, tenth. | •21 taken at 2-.')'. I is (•>{ « Thrice Midiilo nreadth H taken at l-.'illis 8:» 7 Sum of Ml..d,e Breadth 27 5 Sum of Foremost IJreadth 31 8 Sum of Aftermost Breadth ir.i Total Sum of Mrnadtlis. EXAMPLE ii. TO ASCF.RTAIN TIIK TONNACf. (U' STl'..' For Gross Tonnage of Vessels. Sru IWn Feet, tenths, 3.") 5 Length of Engine Rnoui. •21 Bri'adth taken at ■i-'>\\\-'- 21^ •Jo.^. 710 700 80 1 V H Depth al iniilships ili:)llO :i00720 70080 I'll) 'Tonnage of liie vesse 02.4] li:3H 010 [122 Deduct tonnage duo to 924 09 J;, Iletrister tonnaee. 2108 1848 2000 18l« 75 -* EXAMPLES 4. To ascertain the Tonnage of Vosse^with Feet, tenths. . 13 3 Mean length ot I'oo, 10 Breadth Depth of I'ooi. 09 133 M 202 I 8 7 1119 O 8112 |o 41 1000 lOr no Tons, to 1)0 ad (V.:4 s,;l as asccrta 1)0 adiledii ucd roi MI.ASl RliNG VKSSEI.S 5, PnhlisluMl by onU r of His ExccIIimh} llir (iovrnior (imrial. EXAMPLE 1. ; TONNACll'. or VKSHl.l.S Ulir.N KMPIY. it the iinilprmcntioncd Divisions. Aflormost. , Feel, tentlis. L 2-.')tll.S IVIitUilo Brcaiitli til l-.')ths r Miiol.e r?roivltli ' Foremost ISreailtli f Aftermost Bremltl. Siiin ol' Uroadtlis. 1 tttlvon at l-.'jtiis, II () mlicn at l-rnli. M 8 Sum of Afteni ist Broailtli. Foremost. Feet, tcntli 1.-) 1 DIGITUS. Mi(Hlo. Foot, tentli. 14 8 o Aitcrmusv. Feet, tontli. 11 •! •21) (5 Twice iiiiilillodeptli. 1.") 1 F'orcmosl ileptli. It Aftonrost depth. .-)0 3 Sum of depths. EXAMPLE 2. < TIIK TONN.Vcr. or STKAM \ KSSl'.I.S re of Vc«sc!>. S"o i'A'imiil'^ Nnml)ci- I igtli of Entriiio Room. ■adtli tiiken'iit •.:-")tli^. th .'It iiiiilslini>'. 10 ;.;■;, *Tonnage of Uie vessel ascui'tuiiH'd in Lx. I- '•' Deduct tonnage du(- to tin; eulneul eomeats '__ of the F-ngine Room 98 .,■■:';, Rocjistor tonnaen. EXAMPLE 3. K, ^M:\^Vl^^^ the tcnna.;!; or vEssix^i wiiiiN i.al.in Survey Book Dimensions. Feet, tenths Feet, tenths. reoi. itmi.^ «, o t Lcn"thfromthe alter puftoltlie I stem to fore p'rtoftho stem post •21) tl Broadtli (if tlie middle at tlio un- _2 flor '•ide of tl»e deeli. 487 2 1021 Lengtli 81 2 [Jveadth 20 Depth 1 1 9 10*2 "12 11 ^ Doptli to the skin by i)luml) line down the pump well 1338170 tiOOO-'? 102727 130] 2-17.-)ii 2 m I 100 :;, Tons 130 117.J 1170 EXAMPLE 4, Tonnage of Vessels with a Break or Foop # intlis. ^^ ;< Mean longtli ot Poo,) Dock Breadth Dcpt!) of Fooi, inr no Tons, to be added lo tiio tonnage of the vc.- sol as ascertriiued by the -above evimplos