burse the respective Governments for necessary outlays for the benefit of navigation. In this country, where the Government makes a large annual expenditure for the support of the light-houses and buoyage system, there are no light-dues, so called, such as are assessed in Great Britain, where the light-dues collected in the year 1884 for all generallights (managed by the Trinity House, London, the Commissioners of Northern Lights, and the Commissioners of Irish Lights) was, £476,116, equal to about $2,380,580, while the entire tonnage tax collected from shipping in the United States was only $390,875.15 for the year ending June 30, 1885.

In Canada the same system of free lights that is in vogue in the United States is observed, while in other countries national duties are levied on navigation. The following is a brief résumé of the practice of different maritime countries coming within the 6 cents per ton clause of the tonnage statute:

TONNAGE OR LIGHT DUES LEVIED BY FOREIGN MARITIME NATIONS.

GREAT BRITAIN.-The maintenance of lights on the coasts of Great Britain is a charge upon shipping collected at the custom-houses in the name of the Ancient Trinity Corporation, under whose auspices the lighting of the coasts was undertaken in the beginning of the sixteenth century, and has since been conducted. The lightduty which is levied in respect to the light-houses passed by an incoming or outgoing ship used to be exorbitantly high, but has been from time to time abated. It varies according to the channel made use of in approaching the coast, and in an outlying port is less than at a port like London, which has to be reached through the English Channel and river Thames.

The rate charged may be said to vary from 10 to 15 cents per ton on each arrival and clearance of a vessel. Light-dues or other charges made upon shipping in ports of the British colonies are levied upon different systems by the various colonial governments.

FRANCE.-There are no light-dues, so called, imposed on vessels arriving in the ports of France as a Government tax. The expense of maintaining the light-house system, which is under charge of the engineers of the department of public works, is borne by the Government as in the United States.

Tonnage dues are, however, levied in some of the ports of France to liquidate loans for the improvement of harbors, &c., at the rate of 20 centimes to 1 franc per ton. There is also a Government charge for interpreting ships' papers at the custom-houses, which amounts to a considerable tax. The general principles of the system of maritime brokerage in France are to be found in an ordinance of 1835, but the rate, which varies from 25 to 50 centimes per ton, according to the voyage, is left to be fixed by the local authorities at the different ports.

GERMANY.-The Government charges in the German ports on shipping are chiefly for the expense of public works and for the maintenance of lights, buoys, and beacons. These vary, according to the requirements at the different ports, from 3 to 10 cents per ton, sometimes collected as light-money and sometimes as lastage or tonnage duty. RUSSIA. The light-houses, buoys, and beacons of the Russian coasts are supported at the expense of the Government. No light-house dues, or buoyage, or beaconage is imposed on vessels entering Russian ports. There is, however, a small tax, called lastage (tonnage duty), collected at Odessa and some of the southern ports, the proceeds of which are used in deepening the harbors, &c.

ITALY.-Foreign and national ships arriving in an Italian port are subject to pay a tonnage duty (maritime dues) of 55 centimes (11 cents) per ton and sanitary dues of from 25 to 45 centimes (5 to 9 cents) according to the voyage.

NORWAY.-The dues payable in Norwegian ports are the same for foreign as for native vessels, consisting of tonnage dues 70 skillings per commercial last, equal to about 30 cents per ton, and light-house dus 32 skillings per last (say 12 cents per ton) inward and outward. In the ports of Sweden a light-house and beacon duty of 84 ore per ton, equal to about 20 cents per ton, is levied on vessels arriving and departing. AUSTRIA. The Austrian Government levy light-dues at the ports of Austria on vessels arriving from foreign ports at the rate of 7 cents per ton, and tonnage dues at the rate of 10 cents per ton; about 17 cents in all.

BRAZIL.-Vessels arriving in any port of Brazil are liable to a tax of 100 reis (5) cents) per ton for lights, and 200 reis (10 cents) per ton for anchorage; say 15 cents in all, payable on arrival.

BELGIUM.-Vessels are charged light-dues 20 centimes (4 cents per ton).

SPAIN. The port charges in Spain are now reduced to a uniform charge in lieu of light and anchorage dues of 10 reals (50 cents) per ton of cargo delivered. Vessels in ballast are exempt from this duty.

PORTUGAL.-Tonnage or anchorage dues are levied for the benefit of the state on all vessels, both national and foreign, arriving in the ports of the continental part of the kingdom, or of the islands of Azores or Madeira, at the rate of 100 reis per cubic meter of their tonnage, equal to about 12 cents per ton. Certain concessions are made in favor of steam vessels that convey the mails.

HOLLAND.-The tax formerly levied on shipping for the maintenance of the Netherlands light-house system has been abolished, and no such charge exists at present. The only port charges levied are for pilotage and harbor dues.

DENMARK.-Vessels arriving in the ports of Denmark are charged tonnage-dues, varying, according to circumstances, from 10 to 20 cents per ton.

BRAZIL -Light-dues are assessed on vessels entering Brazilian ports at the rate of 100 reis (5 cents) per ton. Likewise anchorage-dues at the rate of 200 reis (10 cents) per ton.

ARGENTINA.-Ocean vessels pay light-dues, & cents per ton, at the first port of the republic at which they touch, and should they be bound for a port of a riveraine state without touching at an Argentine port, they must pay the dues to the consulate of the Argentine Republic established at said port.

PERU.-Light-dues, at the rate of 14 cents per ton, payable every entry. Tonnagedues, 20 cents per ton, and hospital-dues, 4 cents per ton, payable every six months, are levied in all Peruvian ports.

CHILI-Tounage dues are abolished; vessels pay 10 cents per ton for support of the sanitary service.

VENEZUELA.-The Government levies light-duty and tonnage tax at the ports of Venezuela, the former at 6 cents and the latter at 50 cents per ton.

ECUADOR.-There is a charge of 50 cents per ton for tonnage and 374 cents per ton for light-house duty at the port of Guayaquil.

COLOMBIA.-A tonnage tax of $1 per 1,000 kilograms upon the gross weight of cargo delivered is collected on vessels arriving in Colombian ports. Vessels in ballast, or with coal, salt, ice, brick, or tiles as cargo are exempt. Vessels arriving from ports in the United States of Colombia are charged 6 cents per ton tonnage-dues under the act of June 26, 18-4, but vessels from the ports of the adjoining state-Panama-enter under the 3 cents per ton provision until exempted by proclamation.

PORTS FROM WHICH VESSELS PAY 3 CENTS DUTY.

The port charges levied by the Governments of the principal ports that fall within the 3 cents per ton rate under the provisions of the act of June 26, 1884, are as follows:

DOMINION OF CANADA.

At all the ports in the Canadian Provinces except Ontario, viz, in the Province of Quebec, the Province of New Brunswick, the Province of Nova Scotia, the Province of Prince Edward's Island, and the Province of British Columbia, a tonnage tax is levied of 2 cents per ton for sick and distressed seamen-maintenance of marine hospitals and at some ports other taxes ar levied, and also harbor dues; and though some of the charges named are made at some of the ports in question, the highest amount of taxes per ton is collected at Quebec and Montreal ports, in the Province of Quebec, as appears by the following extract from the official records of the bu

reau, viz:

Montreal, P. Q.-For sick mariners, as above, per ton, 2 cents, payable once a year by vessels under 100 tons, and three times a calendar year by vessels over 100 tons. For the support of river police and to preserve order among shipping, per ton, 3 cents, payable once a year by vessels under 100 tons and twice a year by vessels over 100 tons.

In addition, harbor dues are imposed by local authorities at most of the Canadian ports.

Quebec, P. Q.-The same dnes as above are collected with the addition of a tax of 4 cents per ton for the improvement of harbors.

Halifax, N. S.-Vessels pay also a tax for signal dues of $1, and harbor-master's fees are collected here varying from 50 cents to $1 on vessels of 50 tons and 100 tons, payable once a year, and from $1.50 on vessels between 100 and 200 tons, up to $5 on vessels above 700 tons, payable twice a year.

NEWFOUNDLAND.-A toll of one-eighth of a penny per ton is levied at ports in Newfoundland for Cape Race light and fog-signals on vessels on transatlantic voyages, each way, if not already charged in the United Kingdom.

The charges on vessels at ports in Newfoundland are: Light-dues, per ton, 24 cents; water rates, 5 cents per ton; and harbor-dues from 1 cent to 14 cents per ton.

Charlottetown, P. E. I.—Harbor-dues are here levied from 50 cents to $1 on vessels of 50 tons and 100 tons, up to $5 on every ship over 750 tons register-payable twice a year.

With these exceptions, no light-money is charged in Canadian ports.

ONTARIO.-Vessels arriving in American ports from ports in the Province of Ontario are exempted from the payment of tonnage tax under the President's proclamation of January 31, 1885.

BRITISH COLUMBIA.-In the ports of British Columbia the only tax levied on shipping beyond the local charges for pilotage, wharfage, &c., is 2 cents per ton sick mariners' fund (or hospital dues), payable once in three months by vessels of 100 tons or over and once yearly by vessels under 100 tons register.

MEXICO.

Foreign sailing vessels bringing cargo other than mineral coal to a Mexican port are taxed $1 for each cubic tou measurement, to be rectified by the administrator of the custom-houses. A light-house duty is also imposed of $25 on entering and leaving ports where there is a light-house. Steamers arriving with merchandise pay light-dues, $100, where there is a light-house; and for sailing after discharging, $100, but are exempted from payment of tonnage duty.

BRITISH HONDURAS OR BELIZE.

Sailing vessels pay a tonnage tax of 624 cents per registered ton; light-dues 12} cents per registered ton; 75 cents in full. Steamers are exempt from any duties.

HONDURAS AND CENTRAL AMERICA.

The Pacific Mail Steamship Company has not paid any consular fees for many years at the port of Amapala, and the company pays only port charges of $1. The charges on all foreign vessels above 25 tons are:

Merchant vessels which may anchor in the ports of the Republic pay as tonnagedues 25 cents according to their register. Anchorage dues, $2 each vessel; Roll dues, 25 cents for each person on the crew-list. Vessels coming laden with coal, or in ballast to load produce of the country, are exempt from tonnage-dues.

SAN SALVADOR.

The Republic of San Salvador has only a sea-coast on the Pacific. American vessels pay a tonnage tax in the first Salvadorean port at which they touch of 12 cents per ton. Steamers of the Pacific Mail Steamship Company are exempt from all portdues, and recently the Kosmos German line of steamers, running between Europe and this coast, have obtained a like exemption. All other vessels are charged.

NICARAGUA.

San Juan del Sur.-No port charges are levied on steamers. Sailing vessels discharging cargo pay per ton 20 cents; not discharging, 10 cents.

COSTA RICA.

Port charges and duties.-Port charges by the new law of 1866 are as follows: Twentyfive cents per ton light-house fees on every vessel entering, and $3 for crew list, and $1 for each of the crew, hospital money. There are no other dues. Mail steamers, whale-ships, and vessels of war are excepted.

PANAMA.

Panama being a free port, no tonnage-dues are levied nor any duties on imports. 5556 NAV-2

HAWAII OR SANDWICH ISLANDS.

No tonnage tax, so called, is levied, but harbor-master's fees and sanitary and customs charges amount in the aggregate to $14 per vessel.

CUBA.

Port charges and dues exacted in the island of Cuba.

(1) Vessels arriving and clearing with cargo pay $1.35 per ton for every ton they measure. (Registered tonnage.)

(2) Vessels arriving with cargo and clearing in ballast pay $1.30 per ton.

(3) Vessels arriving in ballast and clearing with sugar pay $1 per ton.

(4) Vessels arriving in ballast and clearing with molasses pay 37 cents per ton. (5) Vessels arriving with coal equal to or exceeding the number of tons of the register measurement (even if they bring other goods) pay nothing.

(6) Vessels bringing coal only, but in less quantity than their registered tonnage, pay for every ton occupied by coal, nothing. On every ton not so occupied they pay 62 cents. If cargo is carried with coal, amounting to registered tonnage, the rates are the same.

(7) Vessels bringing coal in less quantity than their registered tonnage, and other cargo besides, pay for every ton occupied by coal 62 cents. For every other ton, $1.35. In this case the coal and cargo do not amount to registered tonnage of the vessel. Vessels arriving in ballast and clearing in ballast pay 5 cents per ton.

All these charges or taxes are based on the tonnage of the vessel, and not on tons of cargo carried."

(8) A charge of 10 cents per ton is exacted by the Spanish consuls in this country, on the cargo shipped to said ports in addition to his regular charges.

PORTO RICO.

The ports of San Juan and Mayaguez, Porto Rico, have been exempted from payment of tonnage-tax in our ports by the President's proclamation of January 31, 1885. There appears, however, to be levied in all ports of the island an export tonnage-tax on cargo loaded to the amount of 50 cents per ton, and which being paid by the ship should be regarded as an equivalent tax to tonnage.

HAYTI.

There are exacted on vessels at Port au Prince and other Haytian ports tonnage-dues at the rate of one Spanish dollar per tou, besides anchorage-dues 6 cents per ton.

In San Domingo vessels are liable to tonnage-dues $1 on the amount of cargo they bring or take from the ports of the Republic, besides anchorage-dues 1 cent per ton register. Entry 1 cent per ton, and light-dues 1 cent per ton.

BERMUDAS.

Vessels under 600 tons, coming exclusively for coal or provisions or ship, pay per vessel £148. ($5.75); over 600 tons, £3 ($15).

Steamships carrying British mails, or plying for freight or passengers between the islands or other places-if under 600 tons-pay £1 4; if over 600 tons, £3.

On all other vessels employed in trade, tonnage tax is charged per ton 4d (2 cents).

BAHAMAS.

American vessels trading at Turk's and Caicos Islands pay light-dues, per ton, 48. Ed.

NEW PROVIDENCE.

Nassau.-Light-dues: All trading vessels from any port or place outside the limit or the colony pay, per ton, 3d.

Tonnage-dues: Every trading vessel arriving with cargo to be discharged within colony and exceeding in measurement or weight one-half the tonnage of vessel, pays, per ton of measurement, 18.

Every vessel arriving wholly or partly laden with cargo, part of which not exceeding in measurement or weight half her tonnage, if to be discharged in colony, pays, per ton of ascertained measurement, 1d., and on measurement or weight of the goods landed, per ton, 18.

Vessels in ballast or cargo not to be discharged in colony, pay, per ton of proper measurement, 1d.

Vessels clearing with outward cargo, laden within colony, exceeding one-half ascertained tonnage of vessel, pay, per ton of proper measurement, 18. Other than salt or fruit, not exceeding in weight or measurement half the tonnage of vessel, and whether any part of inward cargo remains on board or not, pay, per ton of proper measurement, 1d., and of measurement or weight of goods so shipped or exported, pay, per ton, 1s.

Vessels clearing in ballast or with salt or fruit, or with salt and fruits, and with or without any part of her inward cargo being on board, pay, per ton of the proper measurement, 1d.

In the measurement of goods, 8 flour barrels one ton, or 40 cubic feet, the packages in like proportious, and in the case of metals or other heavy materials per ton weight.

JAMAICA.

No tonnage tax is levied on any vessel in the ports of Jamaica. Sailing vessels on entry or clearance, pay light-dues of 5d., 3d., or 2d. sterling per registered ton, according to the light used. Steam vessels pay two-thirds of a penny sterling per ton not oftener than once in three months, or four times a year.

WINDWARD ISLANDS.

Barbadoes.-There are no light-dues; but there are tonnage-dues for revenue purposes, levied on all ships equally. Such duties are not a rate of so much per ton per annum, it is said; but are payable in respect of sailing ships on every occasion of entry inward with cargo, and of entry outward with cargo, respectively, per net registered ton 18., and in proportion to the quantity of cargo landed, or taken in-that is, if the cargo landed or taken in does not exceed one-fourth of the capacity of the ship, then one-fourth only of said duty of 18. per ton; and if the quantity exceed a fourth, then one-half of the duty; but if the quantity be greater than one-half, then the full amount of such duty of 18. per ton is to be paid.

Steamships carrying a mail pay on the quantity of cargo landed and taken in, respectively, at the rate of 18. per ton measurement or weight of such cargo, and not on the registered tons.

Tobago. Sailing vessels pay tonnage-dues, per ton, 28. 6d. Wharfage dues, per ton, 6d.; light-dues, per ton, 6d.; harbor-dues, per ton, 3d.; pilotage if pilot employed, 3d. Sailing vessels under 60 tons pay tonnage-dues twice a year. Steamers pay only a special rate of 38. per ton of 40 cubic feet in bulk of cargo landed or shipped.

St. Kitt's.-Tonnage and package duty for every vessel entering inward at any port in the island, per ton, 18. 6d., provided always that in case every ship or vessel not wholly laden, or wholly laden and not entering wholly to discharge, the master may elect to pay the following rates of a package duty: every hogshead, &c., butt, pipe, or cask of equal size, 18. 4d.; for each tierce or puncheon or cask of equal size, 10d.; every half butt or half pipe or hogshead of 150 gallons, or puncheon or cask of equal size, 5d.; every barrel or cask of equal size, &c., 24d. ; every 1,000 feet of lumber, 18. 4d.; of shingles, 4d.; of staves, 18. 6d.; of barrel hoops, 8d.

Every 1,000 feet of hardwood, 28. 4d.; 1,000 bricks or tiles, 28.; ton of coal in bulk, 28. Every 14 bushels of beans, peas, &c., in packages other than those enumerated, 10d. Every one hundred cocoa uts, 2d.; horse, mule, or horned cattle, 18. 6d.

Every separate package or article in bulk, not otherwise described, not exceeding 1 cubic foot, 1d.

Each separate package or article not otherwise described, and exceeding 1 cubic foot, at the rate of 1 penny per each cubic foot.

All portions of cargo laden in bulk, in proportion to the number of barrels which such portion of cargo would represent, per barrel, 2d.

Tonnage duty: On each entry of vessels over 40 tons, 18. 6d. per ton. Vessels under 40 tons, payable but once a year, 18. 6d. per ton.

Dominica, Nevis, and Virgin Islands.-Vessels may pay a tonnage or package duty. Grenada. No tonnage or light duties, so called, are levied, but vessels pay waterrates and harbor-dues amounting to 5 cents per ton in the aggregate.

St. Lucia.-Sailing vessels of 50 tons or over pay every entry 18. per ton water-dues. Harbor-master's fees, 24 d. per ton, and hospital-dues one-half penny per ton. Steamers are free.

LEEWARD ISLANDS.

Curaçoa.-Merchant vessels pay, per cubic meter, harbor-dues, 1.12 florins; lightdues, 11.5 florins.