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on or before Aug. 10, 1854, for home consumption, upon payment of the proper duties thereon, or for exportation.

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SPIRITS IMPORTED INTO SCOTLAND. On and after May 26, 1854, there shall be paid upon the articles under mentioned imported into Scotland, the duties of Customs herein-after specified, in addition to the duties now chargeable thereon, and in addition to any duties granted in the present session of parliament; riz. :

Customs Duty. Spirits or strong waters, the produce of any British posession in America, or the Island of Mauritius, not being sweetened spirits or spirits mixed with any article, so that the degree of strength thereof cannot be exactly ascertained by Sykes's hydrometer, gal.

04 Rum, the produce of any British posession within the limits of the

East India Company's charter in regard to which the conditions of the act, 4 Vict.c. have or shall have been fulfilled, not being sweet

ened spirits or spirits so mixed, gal. Rum Shrub, however sweetened, the produce of and imported from

such possessions, qualified as aforesaid, or of or from any British possession in America, or the Island of Mauritius, gal.

04 17 and 18 Vict., c. 29. & 12. (July 10, 1854.]

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NEW CUSTOMS DUTIES ON SPIRITS OR STRONG WATERS.

Spirits or strong waters of any strength not exceeding the strength of proof by Sykes's hydrometer, viz., spirits or strong waters the

produce of any British possession in America, or the Island of Mauritius, not being sweetened spirits, or spirits mixed with any article, so that the degree of strength thereof cannot be exactly ascertained by such hydrometer :

Customs Duty.

8. d. Rum :--if imported into Scotland, gal.

6 0 Ireland, gal. .

4 4 Spirits other than rum :-If imported into Scotland, gal.

6 0 -Ireland, gal

4 4 Rum, the produce of any British possession within the limits of the East India Company's charter, in regard to which the conditions of the act of 4 Vict. c. 8, have or shall have been fulfilled, not being sweetened spirits or spirits so mixed as aforesaid : If imported into Scotland, gal.

6 0 Ireland, gal.

4 4 Rum Shrub, however sweetened, the produce of and imported from such possessions qualified as aforesaid, or of and from any Bi ish possession in America, or the Island of Mauritius :If imported into Scotland, gal.

6 0 Ireland, gal.

17 and 18 Vict. c. 28.

DANGERS OF THE SEAS.-ENGLAND.

BARROWS SAND, WEST SWIN. By T. H. N., June 22, 1854, on or about the 21st July next, a spiral buoy painted black and white in circular stripes, will be placed in 7 fathoms at low water spring tides, on the east part of the Barrows Sand, about 2 miles E. by N. I N. from the Maplin lighthouse, and about 1 mile S.E. from the N.E. Maplin buoy.

Further particulars in respect of the position of this buoy will be published after it has been placed.

Notice is also given, that at the same time, a spiral buoy will be substituted for the present West Barrows buoy, but that the character of the said buoy will not otherwise be altered.

By T. H. N., July 21, 1854, pursuant to the intention expressed in the advertisement from this house, dated 22nd ultimo, a spiral buoy, painted black and white, in circular stripes, has been placed on the east part of the Barrows Sand.

The buoy lies in 6 fathoms, with the following marks and compass bearings, viz. :

Canewdon church, on with a small dark building next north of Foulness church, N.W. by W. 1 W.

The north end of Wakering trees in line with the Maplin lighthouse, W. by N. 1 N.

Mouse light veesel, just open to the southward of the West Barrows Buoy, W. by S. I S.

Swin Middle light vessel, N.E. by N.
N.E. Maplin buoy, N.W. I N.

Also a spiral buoy has been placed at the West Barrows station, in substitution of the ordinary buoy previously thereat.

OUT SKERRIES OF WHALSEY. By 0. C., July 3, 1854, upon the erection and lighting of the lights, respectively, on the Out Skerries of Whalsey, and upon the island of Unst, there shall be paid in respect of each of the said lights, for every British vessel (the same not belonging to Her Majesty, or being navigated wholly in ballast), and for every foreign vessel privileged to enter the ports of the United Kingdom upon paying the same duties of tonnage as are payable by British vessels, which may pass or derive benefit from such light, the toll of two-sixteenths of a penny per ton of the burthen of every such vessel for every time of passing or deriving benefit therefrom, if on a coasting voyage, and one penny per ton for each time of passing or deriving benefit therefrom, if on an oversea voyage ; and for every foreign vessel not navigated wholly in' ballast, and not privileged in manner hereinbefore mentioned, double the amount of the respective tolls herein before specified, according to the voyage on which she may be employed :

And the said tolls, in respect of each of the said lighthouses, shall be levied by the Commissioners of northern lighthouses subject to the abatement or discount of twenty-five per cent. on vessels engaged in oversea voyages, and of 10 per cent. on vessels engaged in coasting voyages.

STANFORD CHANNEL. By T. H. N., June 28, 1854, the Holm Sand in the Stanford Channel, off Lowestoft, having grown out to the southward, notice is hereby given, that the South Holm Buoy has been moved about 1} cable's length to the S.S.W., and now lies in 3] fathoms at low water spring tides, with the following marks and compass bearings, viz. :

Lowestoft brewery chimney, in line with the low light house at that place
N. 1 W.

Kirkley mill, open to the southward of the terrace at Lowestoft, N.W.IN.
Stanford light vessel, N. by E. E.
East Newcome buoy, N.W.

SCOTLAND.

CAMPBELTON, ARGYLESHIRE.

Hydrographic Office, June 6, 1854. The Commissioners of northern lights have given notice that on the 10th of July next, a revolving light will be established on the N.E. point of Davar Island, at the entrance of Campbelton Bay, in lat. 55° 25' 45" N. and lon. 5° 32 16" W. of Greenwich.

The light will stand about 120 feet above the level of high water spring tides, and will revolve twice in every minute, presenting a bright light every half minute, which, in clear weather, may be seen at the distance of about 15 miles, when between the bearings of N. ; W. and E. by S. At a short distance the light will never wholly disappear.

ELECTRIC TELEGRAPH CABLE ACROSS THE FRITH OF FORTH.

Northern Light House Office, Edinburgh, May 24, 1854. The Commissioners of northern lighthouses hereby give notice, that they have granted permission to the Electric Telegraph Company to moor, on the line of their submarine telegraph cable, between Granton and Burntisland, on the Frith of Forth, five green buoys, having the words “ Electric Telegraphmarked upon them in white letters.

Masters of vessels and pilots are requested to take notice that the object of these buoys is to indicate the position of the telegraph cable, and thereby to enable them, in bringing up their vessels, to avoid doing damage either to the cable or their own moorings. By order of the Board,

Alex. CUNNINGHAM, Secretary.

IRELAND.

LIGHTHOUSE ON THE FASTNET ROCK,

Ballast Office, Dublin, October 7, 1853. The corporation for preserving and improving the port of Dublin hereby give notice, that a lighthouse has been erected on the Fastnet Rock, situate off the south coast of the county Cork, from which a revolving light will be exhibited on the evening of the 1st of January, 1854, and thereafter will be lighted during every night from sunset to sunrise.

Specification given of the position and appearance of the light, by Mr. Halpin, inspector of lighthouses :

The lighthouse tower is erected on the summit of the Fastnet (or Fastness) Rock, in lat. 51° 23' 18" N., and lon. 9° 36' 25" W., bearing :From the Old Head off Kinsale (new

W. N., distant 42, nautic miles. lighthouse on south point)... From Stagg's Rocks (of Castlehaven)

W. I N.,

151 ditto From Cape Clear Island, south-west point W.

39-10 ditto From Calf Rock

S.E. | S., 265 ditto From Mizen Head ...

S.E. S.,

81 ditto The light will be a revolving bright light, showing its brightest appearance once in every two minutes, increasing and diminishing in strength gradually, and at short distances will not be totally obscured between the flashes—the focal point will be 148 feet in elevation over the level of the sea at high water of spring tides. The light will be shown all around, and in clear weather will be visible seaward at the distance of 18 miles.

The tower is circular, 92 feet in height from its base to top of the ball over dome, and will at mid-height be marked by one broad horizontal belt coloured red.

new

On and after exhibition of the light on Fastnet Rock the light heretofore shown from Cape Clear lighthouse will be discontinued. Bearings stated are magnetic-Var. 28°, 20' W.

By order, W. Davis, Secretary.

UNITED KINGDOM OF GREAT BRITAIN AND IRELAND.

NEW EXCISE DUTIES.

MALT.

Excise Duties

£ 3. d. Malt made in any part of the United Kingdom of Great Britain

and Ireland, from barley or any other corn or grain (except malt made for home consumption in Scotland and Ireland respectively from bear or bigg only), or which shall be broughi from Scotland into England without a certificate from the proper officer that it hath paid the full duty of excise imposed thereon by law, or which shall be brought from Ireland into England without such a certificate, in lieu of all other duties of excise now payable under any act in force, bush.

0 4 0 Malt made from bear or bigg only in Scotland and Ireland re

spectively, for home consumption there, in lieu of all such other duties of excise as aforesaid, bush.

0 3 1 Malt, whether ground or unground, belonging to any maltster or

maker of malt, dealer in, or seller, or retailer, or roaster of malt, brewer, distiller, or vinegar maker, and which shall be either in his custody or possession or in the custody or possession of any other person in trust for him, or for his use, benefit, or account, in England, Scotland, or Ireland, the following additional duty over and above all other duties of excise thereon under any other acts now in force, bush.

0 1 31 Provided, that if such 'last-mentioned malt be in Scotland or

Ireland, and shall have been made, for home consumption there, from bear or bigg only, then an additional duty only after the rate, bush. .

· 0 1 0 These duties on malt are granted by 17 and 18 Vict. c. 27 (July 3, 1854).

By & 2, such duties shall continue and be paid during the present war, and until and upon July 6th next after the ratification of a definitive treaty of peace, and no longer, Provided, that upon the ceasing of the said duties on the event and at the time aforesaid the duties of excise on malt, and the several allowances and drawbacks of excise for malt used in the distilling of spirits and brewing of beer respectively, in force immediately before the passing of this Act, shall revive, and be charged and allowed in lieu of the du. ties, allowances, and drawbacks by this Act granted upon malt, as if this Act bad not been passed.

SPIRITS-SCOTLAND AND IRELAND. Spirits of the strength of hydrometer proof which, on or after May 8, 1854, shall be distilled in Scotland and Ireland respectively, or be in the stock or possession of any distiller in Scotland or Ireland, or of any person in trust for him, or for his use, benefit, or account, or which, having been distilled in England, Scotland, or Ireland, shall on or after the said day be in warehouse in Scotland or Ireland, and be taken out of warehouse for consumption in Scotland or Ireland, or which, having been taken out of warehouse in England for removal to Scotland

These and the following duties, &c., are granted by 17 and 18 Vict., unless otherwise especially mentioned.

or Ireland, shall on or after the said day be brought into Scotland or Ireland, the additional duty following; that is to say,

Excise Duty

£ s. In Scotland, additional duty, gal.

0 1 0 In Ireland, additional duty, gal.

0 0 8

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CHANNEL ISLANDS.
Spirits of the nature or quality of plain British spirits, of the

strength of hydrometer proof, manufactured or distilled in the
Islands of Guernsey, Jersey, Alderney, and Sark respectively,
and imported from any of the said islands into Scotland or
Ireland, the following countervailing duties to be paid on and
after May 8, 1854 :

If imported into Scotland, gal.

If imported into Ireland, gal.
In lieu of the countervailing duties of excise now chargeable on

such last-mentioned spirits under any other act in force.

0 6 10 0 5 2

SUGAR,

USED IN THE BREWING OF BEER.
Sugar which after May 10, 1854, shall be used by any brewer of
beer for sale in the brewing or making of beer, cwt.
In lieu of the duty of excise chargeable on such sugar under

the third section of the Act 13 & 14 Vict. c. 67, but over
and above all other duties, whether of excise or customs.

0 5 2

NEW EXCISE ALLOWANCES AND DRAWBACKS..

Excise Allowance

or Drawback. Spirits of the strength of hydrometer proof, and so in proportion

for any greater or less quantity or any greater or less degree of strength, distilled in Scotland from malt only, which shall be mashed on or after May 8, 1854, and which spirits shall be distilled at the rate of two gallons of such spirits for every bushel of barley malt, or one bushel and three-tenth parts of a bushel of malt made from bear or bigg, the allowance of gal.

0 1 4 Provided that if the quantity of malt mashed and used in the production of such spirits be less than after the rate of one bushel of barley malt, or one bushel and three-tenth parts of a bushel of malt made from bear or bigg, for every two gallons of proof spirits charged with duty a deduction from the amount of such allowance shall be made after the rate of four shillings for every bushel of barley malt, and every bushel and three-tenth parts of a bushel of bear or bigg malt, which shall respectively be so deficient.

In lieu of allowances granted on such spirits by any other Acts now in force.

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