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names, brands, or marks, being or purporting to be the names, brands, or

marks of manufacturers resident in the United Kingdom. Clocks and watches of any metal impressed with any mark or stamp appearing

to be or to represent any legal British assay, mark or stamp, or purporting by any mark or appearance to be of the manufacture of the United

Kingdom. Parts of articles; viz., any distinct or separate part of any article not accom

panied by the other part or all the other parts of such article so as to be complete and perfect, if such article be subject to duty according to the value thereof.

GOODS PROHIBITED TO BE IMPORTED, EXCEPT SUBJECT TO THE RESTRICTIONS ON

IMPORTATION HEREIN CONTAINED.

Infected cattle, sheep, or other animals, and hides, skins, horns, hoofs, or any

other part of cattle or other animals, which Her Majesty may, by order in council, prohibit in order to prevent any contagious distemper. Silk, manufactures of silk, being the manufactures of Europe, unless into the

ports of London, Liverpool, Hull, Southampton, Leith, or Dublin, or ports appointed by the commissioners of customs, or into the ports of Dover or Folkestone direct from Calais or Boulogne, and unless in ships of 50 tons

burden or upwards. Spirits (not being perfumed or medicinal spirits), unless in ships of 50 tons burden at least, and in casks or other vessels capable of containing liquids, each of such casks or other vessels being of the size or content of 20 gallons at the least, and duly reported, or in glass bottles or stone bottles not exceeding the size of 3-pint bottles, and being really part of the cargo of the

importing ship, and duly reported. Tobacco and snuff from the Èast Indies, and tobacco from the Turkish domi.

nions, including Egypt, unless imported direct from any of those places in packages containing not less than 100 lb. net weight each. Negrohead tobacco, and also snuff being the produce of the United States of

America, unless in hogsheads, casks, chests, or cases containing not less than 2001b. net weight each, or unless imported direct from the said United States in packages containing not less than 150 lb. net weight

each. Tobacco from Malta, and tobacco the produce of Porto Rico, Mexico, South

America, St. Domingo, Cuba, the British Possessions in America, and the West Coast of Africa, unless in hogsheads, casks, chests, or cases containing not less than 200 lb. net weight each, or unless imported direct from those places or from the United States of America in packages containing not

less than 80 lb. net weight each. Tobacco and snuff, the produce of the Philippine Islands, unless in hogs

heads, casks, chests, or cases containing not less than 200 lb. net weight each, or unless such tobacco or snuff be imported from Manilla direct, in

bales or packages containing not less than 200 lb. net weight each. Tobacco or suuff of or from any other country or place not before enumerated,

unless in hogsheads, casks, chests, or cases containing not less than 200 lb. net weight each. Cigars, unless in packages containing not less than 100 lb. net weight each. Cigarillos or cigarettos, unless in packages containing not less than 75 lbs. net

weight each. Tobacco, not being cigars, cigarillos, or cigarettos and snuff, separated or

divided in any manner within any package in which the same may by the foregoing Table be imported, except tobacco from the dominions of the Turkish empire, or from Egypt, in outer packages containing not less than

100 lb. net weight each. Tobacco, snuff, cigars, cigarillos, or cigarettos of any kind, or from any country

or place whatever, whether herein before enumerated as especially restricted or not, unless in ships of not less than 120 tons burden, and imported into such ports only as are or may be approved of by the Commissioners of Customs. 16 & 17 Vict. c. 107. [Aug. 20, 1853.]

ARMS, ETC. The importation of arms, ammunition, gunpowder, or any other goods may be prohibited by proclamation or order in council. Š 45.

By T. O., August 17, 1853, when goods are imported from abroad with the marks of English firms upon them, and when it can be shown that the firms whose marks they bear, are the owners and importers of such goods, the same may be permitted to be cleared in the usual way, but when goods are so imported with such marks by other persons, in that case the practice hitherto pursued of stopping such goods be continued.

Goods Concealed— Baggage.- If any package or parcel shall have been landed by or in pursuance of any entry, and any goods or other things be found in such package or parcel concealed in any way or packed to deceive the officers, such package or parcel and all the contents thereof shall be forfeited ; and if any goods be taken or delivered out of any ship or out of any warehouse, not having been duly entered, the sanie shall be forfeited: provided that no entry shall be required in respect of the baggage of passengers, which may be examined, landed, and delivered under such regulations as the Commissioners of Customs may direct, but if prohibited or uncustomed goods be found concealed therein either before or after landing, the same shall be forfeited, together with the other contents of the package containing the same. 16 & 17 Vict. c. 107, § 69. [August 20, 1853.]

The metage dues now payable upon fruit imported into the port of London shall not be increased in consequence of the duties upon such fruit being levied by the bushel. 16 & 17 Vict. c. 106, $ 7. [August 20, 1853).

DAMAGED GOODS, DERELICT, &c. No claim for any abatement of duty in respect of any goods imported into the United Kingdom shall be allowed on account of damage, unless such claim be made on the first examination thereof, and in such manner as the commissioners of customs shall direct, nor unless it be proved to the satisfaction of the Commissioners or their officers that such damage was sustained after such goods had been shipped in the importing ship and before the landing thereof in the United Kingdom ; and all goods derelict, jetsam, flotsam, and wreck brought or coming into the United Kingdom, and all droits of admiralty sold in the United Kingdom, shall at all times be subject to the same duties as goods of the like kind on importation into the same part of the United Kingdom are subject to, unless it be shown to the satisfaction of the Commissioners of Customs that such goods are the growth, produce, or manufacture of any country or place by virtue whereof the same may be entitled to be admitted at less than the foreign duty, or duty-free, or that the same, if liable to duty, are entitled to an abatement in respect of such damage ; and the damage sustained by such goods, whether so imported or derelict, jetsam, flotsam, or wreck, shall be assessed by the officers of customs, if competent thereto, but if not, or if the Commissioners of Customs or the collector or comptroller of the port into which the same shall be imported or brought shall entertain any doubt as to the amount of such damage, they may call upon two indifferent merchants to examine the goods and certify to what extent in their judgment the same are lessened in value by such damage, whereupon the officers of customs may make an abatement not exceeding three-fourths of the duty originally chargeable thereon, but on

allowance shall be made for damage on coculus Indicus, nux vomica, rice, Guinea grains, lemons, spirits, corn, grain, meal and flour, opium, sugar, cocoa, oranges, tea, coffee, pepper, tobacco, currants, raisins, wine, and figs. 16 & 17 Vict. c. 107, § 66. [August 20, 1853.]

OVER-PAYMENT.

The Commissioners of Customs are hereby authorized, at any time within si.r. years after the over-payment of any duties, on its being proved to their satisfaction that the same were over-paid in error, to return such duties ; but no such return shall be made, nor any claim allowed, unless made and established within such period of six years. 16 & 17 Vict. c. 107, § 25. [August 20, 1853.]

SURPLUS STORES.

The proper officer may permit any surplus stores, not being merchandise, nor by him deemed excessive, to be entered for private use subject to the same duties and regulations as the like sort of goods would be subject to on importation as merchandise, or permit the master, owner, purser, or other officer of any ship, or any passenger of such ship, to whom any surplus stores belong, to enter and warehouse such surplus stores for future use as ship’s stores, although the same could not be legally imported by way of merchandise. 1. & 17 Vict. c. 107, § 70. [August 20, 1853.]

BRITISH GOODS. All British goods re-imported into the United Kingdom shall be deemed and taken to be and be entered as foreign, and shall be liable to the same duties and regulations as such goods, if foreign, would be liable to on the first importation thereof, unless the same be re-imported within ten years after the exportation thereof, and it be proved to the satisfaction of the Commissioners of Customs that the property in such goods has continued and still remains in the person by whom or on whose account the same have been exported, in which case the same may be entered as British goods, by bill of store containing such particulars and in such manner as the Commissioners may direct. 16 & 17 Vict. c. 107, § 65.

FOREIGN GOODS. The following goods shall, on re-importation be deemed to be foreign goods, namely, corn, grain, meal, flour, and hops, and also all goods for which

any drawback of excise shall have been received on exportation, unless by special permission of the Commissioners, and on repayment of such drawback, and also all goods for which a bill of store cannot be issued in manner directed by the Commissioners, except remnants of British goods, with permission of the Commissioners. 16 & 17 Vict. c. 107, § 65. [August 20, 1853.]

RECIPROCITY.

How all-enlivening trade to rouse, and wing
The prosperous sail from every growing port,
Uninjur'd, round the sea-encircled globe,
And thus, in soul united, as in name,
Bid BRITAIN reign the mistress of the deep.-Thomson.

Equal Footing.- If it be made to appear to Her Majesty that British vessels are subject in any foreign country to any prohibitions or restrictions as to the voyages in which they may engage, or as to the articles which they may import into or export from such country, it shall be lawful for Her Majesty (if she think fit), by order in council, to impose such prohibitions or restrictions upon the ships of such foreign country, either as to the voyages in which they may engage or as to the articles which they may import into or export from any part of the United Kingdom or of any British possession in any part of the world, as Her Majesty may think fit, so as to place the ships of such country on as nearly as possible the same footing in British ports as that on which British ships are placed in the ports of such country. 16 & 17 Vict. c. 107, § 322. [August 20, 1853.]

A8 to Duties.- If it be made to appear to Her Majesty that British ships are either directly or indirectly subject in any foreign country to any duties or charges of any sort or kind whatsoever from which the national vessels of such country are exempt, or that any duties are imposed upon articles imported or exported in British ships which are not equally imposed upon the like articles imported or exported in national vessels, or that any preference whatsoever is shown either directly or indirectly to national vessels over British vessels, or to articles imported or exported in national vessels over the the like articles imported or exported in British vessels, or that British trade and navigation is not placed by such country upon as advantageous a footing as the trade and navigation of the most favoured nation, then and in any such case it shall be lawful for Her Majesty (if she think fit), by order in council, to impose such duty or duties of tonnage upon the ships of such nation entering into or departing from the ports of the Uniteu Kingdom, or of any British possession in any part of the world, or such duty or duties on all goods or on any specified classes of goods, imported or exported in the ships of such nation, as may appear to Her Majesty justly to countervail the disadvantages to which British trade or navigation is so subjected as aforesaid. $325.

Specification of Ships.-And in every such order Her Majesty may, if she so think fit, specify what ships are to be considered as ships of the country or countries to which such order applies, and all ships answering the description contained in such order shall be considered to be ships of such country or countries for the purposes of such order. $ 326.

Books, Prints, &c.-See Books in Tariff, &c.

TREATIES.

By 0. C., May 15, 1852, it is declared that the foreign powers with which any reciprocity treaties are subsisting, are the several powers hereinafter mentioned, riz. :

His Majesty the Emperor of Austria.
His Majesty the King of the Belgiang.
The Republic of Bolivia.

TREATIES continued.

The Senate of the Free Hanseatic City of Bremen.
The Republic of Costa Rica.
His Majesty the King of Denmark.
The Dominican Republic.

The Republic of the Equator.
The French Republic.
The Free City of Frankfort.
His Majesty the King of Greece.
The Republic of Guatemala.
The Senate of the Free Hanseatic City of Hamburg.
His Majesty the King of Hanover.
The Republic of Liberia.
The Senate of the Free Hanseatic City of Lubeck.
His Serene Higliness the Grand Duke of Mecklenburg Schwerin.
His Serene Highness the Grand Duke of Mecklenburg Strelitz.
The Mexican Republic.
His Majesty the King of the Netherlands.
The Republic of New Grenada.
His Royal Highness the Grand Duke of Oldenburg.
His Highness the Sultan of the Ottoman Empire.
The Republic of Peru.
Her Majesty the Queen of Portugal.
His Majesty the King of Prussia, and other States forming the German Com-

mercial Union, viz. :-Bavaria, Saxony, Wurtemburg, Baden, the Electorate of Hesse, the Grand Duchy of Hesse, the States forming the

Customs and Commercial Union of Thuringia, Nassau, and Frankfort. The United Provinces of Rio de la Plata. His Majesty the King of Sardinia. His Majesty the King of the Two Sicilies. His Majesty the King of Sweden and Norway. His Imperial and Royal Highness the Grand Duke of Tuscany. The United States of America. The Oriental Republic of the Uruguay. The Republic of Venezuela. Brazil, 0. C., October 24, 1853. Roman States, 0. C., January 14, 1854. Tahite, 0. C., January 30, 1854.

READY RECKONING.

A PENNY SAVED.

I recommend to the consideration of all, from the statesman to the apprentice, a position replete with mercantile wisdom, “A spenny saved is twopence got."- Dr. Johnson.Rambler, No. 77.

8. d.

It may not be amiss to remind the reader that

£ 8.
75 0 is three-fourths, or

50 0 one-half. 1001. value 25 0 one-fourth

12 10 one-eighth
10 0 one-tenth
5 0 one-twentieth

15 0
10 0
5 0
2 6
2 0
1 0

in the £

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