shall have the same force as if such service had been made upon the day of protesting the same.

Whenever any bill shall be noted for non-acceptance, it shall not be necessary to cause service of notice of the same to be made upon any party liable thereon. Whenever any bill so noted shall be protested for non-payment, the notice of such protest shall also embody notice of the previous noting for non-acceptance, and shall give the holder the same right to recover from the parties liable thereon, as if they had been severally served with notice of the noting thereof.

None other than the New Year's or Circumcision day, the Epiphany or Twelfth day, Annunciation day, Good Friday, Ascension day, Corpus Christi day, St. Peter and St. Paul's day, All Saints day, Conception day, and Christmas day, the anniversary of, and day fixed to celebrate the birth-day of our sovereign, and any day appointed by royal proclamation or by proclamation of the governor-general or person administering the government of this province, for a solemn fast or as a day of thanksgiving, shall be deemed and taken to be a holiday.

NAUTICAL INTELLIGENCE.

LIGHT-HOUSE AT HYANNIS.

CUSTOM-HOUSE, Edgartown, April 30, 1849.

The Light-house recently erected at Hyannis was lighted up for the first time on the evening of Monday, May 7th, 1849. The following directions are given for sailing into that harbor

When coming from the Eastward, bring Point Gammon Light to bear N. N. E. in 34 fathoms water, and steer N. W., on which course you will have from 34 fathoms to a quarter less three. When the Light on the bank bears N. E. run for it, which course will carry you two cables' length from the East end of the Breakwater. Give it a good berth towards the shore, and round to in 24 or 3 fathoms water.

When coming from the Westward, bring Point Gammon Light to bear E. by N., or E. by N.N., and run for it until the Light on the bank bears N. by E. E., and run for it as above. JOSEPH T. PEASE, Collector and Superintendent.

NOSSHEAD LIGHT-HOUSE.

The Commissioners of the Northern Light-houses hereby give notice, that a Lighthouse has been built upon the Point of Nosshead, in the County of Caithness, the Light of which will be exhibited on the Night of Monday, the 18th June, 1849, and every Night thereafter, from Sunset till Sunrise.

The following is a Specification of the Light-house, and the appearance of the Light, by Mr. Alan Stevenson, Engineer to the Commissioners :

The Light-house is in N. lat. 58° 28′ 38′′, and in W. long. 3° 3' 5". By Compass the Light-house bears from Ackergill Tower in Sinclair's Bay, E. by S. & S., distant 2 miles; from Duncansby Head, S. S. W. W., distant 10 miles; from Pentland Skerries Light-house, S. W. by S. 7 W., distant 13 miles; from Elzieness, N. N. E. † E., distant 14 mile; and from Sarclethead, N. E. ‡ N., distant 64 miles.

The Nosshead Light will be known to Mariners as a Revolving Light, which gradually attains its brightest state once every half minute, and then as gradually declines, until to a distant observer it totally disappears. The Light will be visible towards the North and East, between W. N. W. and S. W. W. From S. W. W. to N. E. N. in a South-easterly direction, the Light will be of the natural appearance; but from N. E. & N. to W. N. W. in a Northerly direction, (or within Sinclair's Bay,) it will be colored Red. The Lantern is elevated 175 feet above the level of the Sea; and the Light will be seen at the distance of about 15 miles, and at lesser distances according to the state of the atmosphere; and, to a near observer, in favorable weather, the Light will not wholly disappear between the intervals of greatest brightness.

The Commissioners hereby further give notice that, by virtue of a Warrant from the Queen in Council, dated 11th August, 1848, the following Tolls will be levied in respect of this Light, viz:

"For every vessel belonging to the United Kingdom of Great Britain and Ireland,

(the same not belonging to her Majesty, her heirs and successors, or being navigated wholly in ballast,) and for every Foreign Vessel which, by any Act of Parliament, Order in Council, Convention, or Treaty, shall be privileged to enter the Ports of the said United Kingdom, upon paying the same duties of tonnage as are paid by British vessels (the same not being vessels navigated wholly in ballast) which shall pass the said Light-house upon Nosshead, or derive benefit thereby, the Toll of one farthing per Ton of the burden of every such vessel, for each time of passing the said Lighthouse, or deriving benefit thereby, on a coasting voyage, and double the said Toll for passing or deriving benefit on an over-sea voyage; and double the said respective Tolls for every foreign vessel not so privileged."

By order of the Board,

Office of Lighthouse Board, Edinburg, May 16, 1849.

ALEX. CUNINGHAM, Secretary.

LIGHT-HOUSE ON EXECUTION ROCK.

The Light-house, which for some time previous had been in course of erection on Execution Rock, at the entrance of Long Island Sound, is completed, and a fixed Red Light was first exhibited therein on the evening of Monday, May 21st, 1849. A Red Light distinguishes this light-house from the one on Sands' Point, a few miles to the eastward. A Fog Bell, now in the process of construction, will be attached to the Tower as soon as practicable.

COMMERCIAL REGULATIONS.

TONNAGE DUTY ON SPANICH VESSELS.

CIRCULAR INSTRUCTIONS TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS.
TREASURY DEPARTMENT, June 13th, 1849.

The particular attention of the department has been called to the operations of the acts of Congress "Concerning tonnage duty on Spanish vessels," approved 13th July, 1832, and 30th June, 1834, with especial reference to certain privileges, accorded on the part of the Spanish government to vessels of the United States entering and departing from ports in the “Island of Cuba,” under certain mentioned circumstances. The privileges referred to are ascertained from an authentic source to be of the following description, to wit:

1st. That American vessels entering ports in the Island of Cuba, in ballast, are not subjected to the payment of any tonnage duty whatever.

2d. American vessels entering the ports in the Island of Cuba, with a cargo of any description of merchandise whatsoever, are exempted from any charge of tonnage duty, if such vessels convey or export therefrom cargoes of molasses taken in at said ports. The laws of 1832 and 1834, beforementioned, contemplate and require Spanish vessels, coming from any port or place in the islands of Cuba or Porto Rico, to pay in the ports of the United States the same rate of duty on tonnage that shall be levied on American vessels at the port of said islands from whence such Spanish vessels shall have last departed; and, likewise, such further tonnage duty as shall be equivalent to the amount of discriminating duty that would have been imposed on the cargoes imported in the same vessels respectively, if the same had been exported from the port of Havana in American bottoms. It consequently follows, that where no tonnage duty or discriminating duty on the cargoes of American vessels, entering and departing from ports or places in the Island of Cuba, is imposed and collected thereat, Spanish vessels coming from such ports or places are to be similarly treated as regards tonnage duty in the ports of the United States.

The collectors of the customs are therefore instructed to abstain from the exaction of any tonnage duty on Spanish vessels coming from ports or places in the Island of Cuba in ballast, or when laden with cargoes of molasses taken in at either of said ports. Their cargoes of course must be subjected to the duties levied on the article by the tariff act of 30th July, 1846, together with the additional duty imposed by the 11th section of the tariff act of 30th August, 1842.

Where Spanish vessels are about to depart from a port of the United States with any goods, wares, or merchandise, for any destination other than some port or place in

the Island of Cuba, or Porto Rico, the bond and security required by the 3d section of the act of 30th June, 1834, must be exacted in all such cases before allowing clearance or departure of the vessels.

To entitle Spanish vessels, coming from ports in the Island of Cuba, to the exemption from tonnage duties in the cases contemplated in these instructions, it is deemed a matter of proper precaution, in the event of any future modification or change on the part of the Spanish authorities of these privileges, to require the master of any such Spanish vessels to produce to the collector, at the time of entry, from the chief officer of the customs, at the port in the Island of Cuba from which the vessel last departed, a certificate, duly verified by the American consul, stating what tonnage duty, if any, is exacted on American vessels arriving at said port in ballast, likewise what discriminating, or other duty, if any, is charged on such vessels when departing from said port with cargoes of molasses. W. M. MEREDITH, Sec'y of the Treasury.

RE-EXAMINATION AND APPRAISEMENT OF GOODS, ETC.

CIRCULAR INSTRUCTIONS TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS. TREASURY DEPARTMENT, June 11th, 1849. The following decisions of this department, on questions to which its attention has been recently directed, are communicated for your information and government:1st. That, as the additional duty imposed in certain cases, by the 8th section of the tariff act of the 30th July, 1846, is not, in the opinion of the department, to be viewed as a penalty, within the intent and meaning of existing laws, applications for remission of such duty, under the act of 3d March, 1797, providing for the remission of penalties, are not authorized by law, and cannot therefore be entertained by the department.

2d. That the appraisements, duly made by the appraisers appointed in pursuance of law, having determined and fixed the true foreign market value of merchandise, on which value, with costs and charges added, the duties are to be levied, any act of Congress to the contrary notwithstanding, and being by law final and conclusive; the Department cannot interpose for the relief of parties from the effect of any such appraiseinent, its interference extending no further than to sanction, where it is thought proper, and before the duties are imposed, the re-examination and appraisement of goods in cases where the appraisers shall desire it, with the view, should they find cause, of correcting or amending their return to the collector.

W. M. MEREDITH, Sec'y of the Treasury.

NEW TARIFF OF VENEZUELA.

The Senate and Chamber of Representatives, constituting the Congress, have made the following decree :—

ARTICLE 1. An extraordinary duty shall be levied for the term of two years upon the articles, and in the manner hereinafter expressed.

ART. 2. Merchandise and goods which shall be imported from foreign ports through either of the custom-houses of the Republic, shall pay a duty of 10 per cent ad valo rem on such as are already chargeable with duty, or 15 per cent ad valorem on such as are duty free.

1. The amount of this duty shall be paid in cash when it does not exceed $400, or within 30 days when it exceeds that amount.

2. In the liquidation of this duty the same course and formalities shall be observed as are established by the law regulating the custom-houses.

3. The duties established by this article shall commence on the 1st of June with regard to the commerce of the West India Islands, and from the 1st of July next with regard to the commerce of the United States and Europe.

ART. 3. National productions and manufactures which, after the publication of this law, shall be exported to foreign ports from whatsoever port of the Republic, shall pay a duty of 6 per cent ad valorem.

From this are excepted coffee, cotton, and the products of the sugar cane, which shall pay only 3 per cent ad valorem; gold, which shall pay 1 per cent, and silver 2 per cent. Cattle of all kinds duty free.

Passed in the Chamber of Representatives and in the Senate on the 28th April, 1849.

COMMERCIAL DECREE OF URUGUAY, TOUCHING THE IMPOST ON FLOUR.
MINISTRY OF FINANCE, MONTE VIDEO, April 6th, 1849.

DECREE:-The government being desirous of reducing the impost of fifteen dollars per barrel on flour, which powerful reasons compelled it to establish, has found the means by making other articles (which, from their nature, are better calculated than flour to bear the impost) contribute to raise the amount then considered indispensable, consequently decrees:

ARTICLE 1. From the first day of May forthcoming, all merchandise dispatched in this custom-house for consumption (with the exception of wheat, flour, and grain,) shall pay a municipal duty of 4 per cent at the same time and in the same office where the ordinary duties are paid.

ART. 2. Every barrel of flour, or its equivalent in any other package than those dispatched through the custom-house, shall pay the duty after the promulgation of the decree, twenty reals, in the manner and place designated in the previous article. ART. 3. Each fanega of wheat of all classes shall pay ten reals.

ART. 4. The flour and wheat dispatched by the custom-house, but still, under the inspection of the special commission of this article, subject to the impost of $15, shall pay, in order to free itself, twenty reals per barrel, and ten reals per fanega on wheat, in all the present month.

ART. 5. This payment may be made with notes at 60 days' sight, with two endorsers, to the satisfaction of the special commission of this article.

ART. 6. This impost shall last no longer than necessary to pay the debt incurred on the article of flour, the liquidation of which shall take place immediately.

ART. 7. The Directory of the Purchasing Society of the revenue of the customhouse is charged with the execution of this decree, in that part which refers to its collection.

ART. 8. Let it be made known, published, and inserted in the Nation Register, and communicated to the Honorable Assembly of Notables.

Signed,

GUAREZ.
BRUNO MAS.

YUCATAN TARIFF REGULATIONS.

VICE-CONSULATe of the Republic OF MEXICO, NEW YORK, May 24, 1849. A communication has just been received at the office under my charge from the Minister of the Treasury, informing me that, by order of His Excellency the President of the Republic, all shippers of goods which may henceforward be dispatched to any of the ports of the State of Yucatan, must conform to the rules and regulations laid down in the general tariff of October 4, 1845, for the maritime custom-houses. In the meantime, and until a new disposition is made by the government, duties will also be exacted on those goods, according to the special tariff of the Peninsula: all persons who may be guilty of an infraction, subjecting themselves to the penalties prescribed in the act of the 4th of October, referred to above. Merchants and shippers are, therefore, informed that ships' papers will not be countersigned at this office, unless they are in strict conformity with the said rules and regulations.

WM. GEO. STEWART, Vice-Consul.

THE PHILADELPHIA BOARD OF TRADE:

ON LAYING A HIGHER TAX UPON EMIGRANT PASSENGERS ARRIVING AT THAT PORT.

We learn from the Philadelphia Commercial List that, at a stated meeting of the Directors held on Monday, May 21, 1849, the law passed at the last session of the Legislature of Pennsylvania, laying a higher tax upon emigrant passengers arriving at the port of Philadelphia than is charged elsewhere, coming up, the committee to whom the subject was referred reported that the act, if tested in the Supreme Court of the United States, could not be carried into effect, being illegal according to the Constitution. A compromise, however, which would be satisfactory to all parties, was in progress of adjustment between the importers and the Board of Health, by which the tax would be placed upon the same footing as exists in neighboring cities. This compromise is in accordance with the views of the importers, and places all emigrant passengers arriving at the port of Philadelphia on the same footing as those arriving at New York, Baltimore, and other ports, and will remove all difficulties upon this subject.

ALLOWANCE FOR DRAINAGE ON SUGAR IMPORTED.

Some months ago, the late Controller of the Treasury made an able report in favor of the application of Mr. Jonathan Thompson and others, merchants of New York, for an allowance of duties exacted upon sugars lost by drainage on the voyage of importation, and Mr. Secretary Meredith, after deliberation, concurred in and affirmed the report and decision. The importers have now received from their counsel at Washington, the following official announcement of the decision of Mr. Meredith :—

TTEASURY DEPARTMENT, May 4th, 1849. SIR-I beg to acknowledge the receipt of your letter of the 30th ult., with its enclosure, in relation to certain claims now before the department, for return of duty, paid in excess, on importations of sugar.

The question submitted having been duly considered by the department, it has been decided, that importers of sugar are legally entitled to allowance for actual deficiency in the weight of sugars, ascertained to have occurred by drainage during the voyage of importation, instructions to which effect, addressed to collectors of customs, are now in course of preparation.

I have the honor to be, very respectfully, your ob'dt. servant,
W. M. MEREDITH, Sec'y of the Treasury.

JOURNAL OF MINING AND MANUFACTURES.

GENERAL MANUFACTURING LAW OF PENNSYLVANIA.

The following is a correct copy of a law which passed both houses of the Legislature of Pennsylvania at its last session, and being approved by the Governor of the Commonwealth on the 7th day of April, 1849, is now in force :

AN ACT TO ENCOURAGE MANUFACTURING OPERATIONS IN THIS COMMONWEALTH.

SECTION 1. Be it enacted by the Senate and House of Representatives of the Commonwealth of Pennsylvania in General Assembly met, and it is hereby enacted by the authority of the same, That at any time hereafter when five or more persons may desire to form a company under the provisions of this act, for the purpose of carrying on the manufacture of woolen, cotton, flax, or silk goods, or of iron, paper, lumber, or salt, in this Commonwealth, and shall have subscribed as capital stock for that purpose a sum not less than twenty thousand dollars, in such shares as they may have agreed upon, not less than fifty dollars a share, and actually paid into such persons as they may have appointed to receive the same the one-fourth part of the capital stock so subscribed, it shall and may be lawful for them to sign and acknowledge before some officer competent to take acknowledgment of deeds a certificate in writing, in which shall be stated the corporate name of said company, and the objects for which it has been formed, the amount of its capital stock subscribed, the amount actually paid in, and to whom paid, the number and value of the shares into which said stock has been divided, the residence of the subscribers, and the number of shares subscribed by each, the name of the county in which the chief operations of the company are to be carried on, the term of years for which the association is to continue, and the number and names of the directors who shall manage the affairs of said company until the next annual election; the said certificate shall be recorded in the office for recording of deeds in the county in which the business of the company is to be carried on as aforesaid, in a suitable book kept for that purpose, and a copy of said certificate, duly certified by the recorder of said county, under his seal of office, shall be filed in the office of the Secretary of the Commonwealth, and the said Secretary, upon the receipt of the said certified copy, shall enter thereon and upon the original certificate to be retained by the company, the day and date of the filing of the same, and shall, moreover, cause a true copy of said certificate to be recorded at length in a suitable book to be kept in his office for that purpose.

SEC. 2. For every such certificate so filed in the office of the Secretary of the Commonwealth, the parties filing the same shall pay to the Secretary, for the use of the Commonwealth, one-half of one per centum upon the capital stock of said company, payable in five annual instalments, the first whereof shall be paid in one year from the time of filing said certificate.