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spring tides, and in clear weather it will be seen at the distance of about nine miles.

The tower is circular, of blue stone, and having around it buildings of lower height.

Towards the harbour the light will be shown to the northern limits of the anchorage within the larger Samphire Island; and kept open to seaward, it will lead clear of the Mucklagmore Rock.

Bearings stated are magnetic-Var. 29° 15' W.

KINSALE. The corporation for preserving and improving the port of Dublin hereby give notice, that a lighthouse has been erected on the south point of the old Head of Kinsale, from which a light will be exhibited on the evening of the 1st of October, 1853, and thereafter will be lighted during every night from sunset to sunrise.

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

inspector of lighthouses :The new lighthouse is erected on the Rocky point, at the southern end of the Old Head of Kinsale, distant half a mile S. S. W. 1 W. from the old lighthouse tower, and is in lat. 51° 38' 11" N., and long. 8° 31' 58" W. It bears From Ballycottin Island lighthouse

W. 1 s. Distant 24. nautic miles. Charlesfoot lighthouse

S. W. 1S.

53 Bulman's Rock

S.W. W.

41 Stags Rocks

E. 1S.

27
Cape Clear Island (south point) E. by S.
Fastnet (or Fastness) Rock E. I S.

42 The light will be a fixed bright light, similar in general appearance to that heretofore shown from the old lighthouse. It will be elevated 236 feet over the level of the high water of spring tides, illuminating an arc from N. E. ; N. seaward to W. by N., and in clear weather will be visible at the distance of 21 miles.

The tower is circular, and 100 feet in height from its base to the top of the dome. The shaft of masonry will be marked by two horizontal belts coloured red.

On and after the 1st day of October next the light heretofore shown from the lantern of the old lighthouse will be discontinued. Bearings stated are magnetic--Var. 28° 5' W.

By order, W. Davis, Secretary. Ballast-office, Dublin, June 16, 1853.

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COUNTERVAILING DRAWBACKS.

THE GALLON,

From England From England From Scotland to Scotland. to Ireland. to Ireland.

£ 3. d. £ 8. d. £ 3. d. Ether

0 7 11 0 11 3 0 3 4 Sweet Spirits of Nitre Camphorated Spirits... Lavender Water and other Perfumes, be

ing Spirits scented with Essential Oils,

Flowers, or other Ingredients
Compound Spirits of Lavender
Spirits of Rosemary
Spirits of Ammonia
Sal Volatile
Friar's Balsam

10 4 9 0 69 2 0
Compound Tincture of Benzoin
Tincture of Assafoetida
Tincture of Castor
Tincture of Kino
Tincture of Guiacum..
Tincture of Myrrh
Tincture of Ginger
Spirit Varnishes
Other Tinctures and Medicated Spirits 0 3 2 0 4 6 0 1 4
Made Wines

0 0 41 0 0 6 0 0 2

...

16 & 17 Vict. c. 37. [July 8, 1853.]

INLAND EXCISE DUTIES.

Ireland. £ 8. d.

0 2 7

0 0 1$

Great Britain.

£ 8. d. Hops,+ lb.

0 0 2 MALT, bushel :

0 2 7 The present duty, together with the 5 per cent., amounted to 2s. 8 d. and a fraction, or 2s. 9d., and he proposed to raise it to 4s.-Chancellor of the Exchequer, May 8, 1854. PAPER, &c.--Paper, Glazed Paper, Sheathing Paper,

Button Paper, or by whatsoever name any Paper may be known, and on all Button-board, Mill-board, Paste-board, and Scale-board made in the United

Kingdom, lb. 2 and 3 Vict., c. 23. [July 19, 1839.] 0 0 1 ALLOWANCES.–For all such glazed or other press

papers, made and charged with duty in the United Kingdom, for clothiers and hot-pressers as shall be actually and bond fide used, employed, and consumed in the pressing woollen cloths and stuffs in the United Kingdom, an allowance of lb.

0 0 11 For all paper made and charged with duty in the

United Kingdom, which shall be used in the print-
ing of any books in the Latin, Greek, Oriental, or
Northern languages within the Universities of Ox-
ford and Cambridge, or within the Universities of
Scotland, or the College of the Holy and Undivided
• Add 5 per cent. to all these Duties and Drawbacks.

| Drawnback on Export.

0 0 11

K

Great Britain. Ireland.

£ 8. d. £ 8. d. Trinity, of Queen Elizabeth, Dublin, by permission of the vice-chancellors, rectors, or principals, or provost of the said universities respectively, or which shall be used in the printing of bibles, testaments, psalm-books, books of common prayer of the Church of England, the book commonly called or known in Scotland by the name of “ The Confession of Faith," or the larger or shorter catechism of the Church of Scotland, within the Universities of Oxford and Cambridge, and Trinity College, Dublin, by permission of the vice-chancellors or provost of the same, or by the Queen's printers in England, Scotland, and Ireland respectively, an allowance of, lb.

0 0 11 0 0 1} Stained, &c. By 6 & 7 Will. 4, c. 52, § 1; Aug. 13, 1836, all the duties of excise on Paper, Printed, Painted, or Stained, and all duties on licenses to be taken out by any Printer, Painter, or

Stainer of Paper, repealed.
PLATE, Wrought, British imported into Ireland, or

Irish exported into Great Britain, ounce, in British
currency >
Goldt.

0 16 0 Silvert.

0 0 6 Spirits, I made in England, gal.

0 7 6
Additional duty, the gallon, 4d.
made in Scotland, gal.

0 3 4
Additional duty, the gallon, 4d.
made in Ireland, and warehoused there duty
free, and removed into Scotland for consumption,
gallon

0 3 4 Additional duty, the gallon, 4d.

Ireland, or warehoused there and taken out for consumption, gal.

0 2 4 Additional duty, the gallon, 4d. brought from Scotland or Ireland into England, gal.

0 7 6 Additional duty, the gallon, 4d. brought from Scotland to an approved warehouse in Ireland for consumption there, gal.

0 2 4 Additional duty, the gallon, 4d. On and after April 21, 1853, in lieu of the countervailing duties now chargeable under any Act in force on Spirits of the nature or quality of plain British spirits 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, there shall be paid the following countervailing duties, riz. :

of the strength of hydrometer proof imported into Scotland, gal.

0 5 10 of the like strength imported into Ireland, gal.

0 4 6 16 and 17 Vict, c. 37, § 2. [July 8, 1853.]

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WHISKEY. It appeared from return to April, 1854, that the consumption in 1852–3 was 9,820,000 gallons, while in 1853-4 it had increased to 10,350,000 gallons. In the quarter ending April 5, in last year, the consumption was 302,000 gallons, while in the corresponding quarter in the present year it was 406,000 gallons. -Mr. Wilson, House of Commons, May 19, 1854. • Add 5 per cent to all these Duties and Drawbacks, except on Spirits and Sugar. + T. O., August 19, 1824.

See ADDENDA for New Duties, if any.

Ireland

.

INVALUABLE FACT. At the Patent-office it is now customary to obtain pure alcohol from whiskey without distillation or heat. The discovery was accidental. A gentleman had a quantity of whiskey in a cask five feet high. On drawing it off, he discovered that the upper part of it was much stronger than that near the bottom. The hint was taken, and now we prepare our alcohol by putting whiskey into a tall column, and allowing it time for the heavier parts to subside, and we find pure alcohol at the top. This will prove an invaluable fact to manufacturers.-American Association of Science.

Great Britain.

£ 8. d. £ 8. d. SCGAR manufactured at the United Kingdom, cwt. 0 10 0 0 10 0

13 and 14 Vict. c. 6,7. (August 14, 1850.]

Sugar of other Sort8.—Whereas since the passing of the Act 1 Vict., c. 57, sugar has been manufactured and is now making in the United Kingdom from potatoes, rice, and other materials, and it is therefore expedient to extend the said Act, and to impose on all sugar, from whatever materials made in the United Kingdom, the same duties as are by law payable on sugar made from beet-root, it is therefore enacted, that there shall be paid on every hundred weight of all sugar manufactured in the United Kingdom, from whatever materials made, the same amount of duty as is by law payable on sugar made or manufactured from beet-root. 3 and 4 Vict. c. 57, $ 2.

All sweets and saccharine matter which shall resemble or be in the form or imitation of sugar, or which shall be capable of being used as a substitute for sugar, shall be deemed to be sugar within the meaning of this Act. $ 3.

HOPS. COURT OF QUEEN'S BENCH, WESTMINSTER, Dec. 1, 1853. (Sittings in Nisi Prius, before Lord CAMPBELL and Special Juries.)

CATT V. HUMPHERY. Mr. Serjeant Shee and Mr. Badeley appeared for the plaintiff ; and Mr. Macaulay, Q.C., Mr. Bovill, and Mr. Cook Evans, for the defendant.

The plaintiff in this action was James Catt, a hopfactor, carrying on business in Tooley-street, in the borough of Southwark. The defendant, John Humphery, was an alderman of the city of London, and also a wharfinger and warehouseman in Southwark. The action was brought to recover the sum of 3201., being the value of 44 pockets of hops. The hops in question had been destroyed by a fire, which took place at the Kent and Sussex Wharf, by Londonbridge, on the 5th of April, 1847. On that night the premises, which belonged to the defendant, were entirely destroyed, and their contents reduced to ashes. The question now was, whether the loss of these 44 pockets of hops should fall upon the plaintiff, the factor, to whom they were consigned, and who was answerable to the owner ; or whether the loss should fall upon the defendant, in whose warehouse they were at the time. It appeared that the usual charge made by the wharfinger for landing and housing hops, and keeping them for one month, and afterwards delivering them, was 6d. per pocket; and that, after the month, if they were warehoused, the charge was at the rate of a ld. per pocket per week. The plaintiff, who was called as a witness to prove his case, swore that, according to his agreement with Hare, the defendant's managing clerk, this charge of a ld. per pocket per week was to include the expense of insurance, which was to be effected by the defendant. It was also contended on the part of the plaintiff, that, independently of this express contract, the custom in the trade was, that where goods were warehoused upon the terms above stated, the warehouseman insured the goods.

Several witnesses were called by the plaintiff to prove this custom. These parties were hopfactors or merchants, and they stated that their charge for warehousing hops was the same as the defendant's, and included insurance.

For the defence, the defendant himself and a great many wharfingers and warehousemen were called and examined. All of them admitted the custom to insure as regarded hopfactors, but they denied that wharfingers and ware

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