same, and a return to that effect made by said inspector upon the transportation entry. 2nd. Upon receipt, by the collector of the port to which the merchandise may be destined for re-warehousing, of the triplicate copy of entry and certified inyoice, said collector shall, on the arrival of the merchandise, direct an inspector of the customs to take charge of the same, and deposit it in public store. Eighth. It is represented, that, at some of the ports, clerks of commercial firms, brokers, and agents of express lines, are permitted to make oath and entry of merchandise imported by other persons. On this point it is to be observed, that where the owner or consignee is present at the port of importation, oath and entry must be made by such owner or consignee, and no entry can be permitted to be made by any clerk or agent, except where duly authorized to act during the necessary absence of the owner or consignee. Nor can any clerk or hired person in the constant employment of another, become principal or surety to any bond to which his employer is a party. Ninth. It is alleged that persons employed in duties in relation to the collection of the revenue at some of the custom-houses are in the practice of preparing papers, returns, &c., for importers and others, transacting business with the custom-house, and receiving for such services compensation or pay not authorized by law. This practice is illegal, and collectors are enjoined, in all cases of the kind coming to their knowledge, to enforce the provisions of the 73d section of the act of 2d March, 1799, and the 17th section of the act of 7th May, 1822. Tenth. The United States appraisers, and other persons employed in their department, should be careful not to express opinions in regard to the value of any goods not submitted for their official action. Eleventh. Clerks or other persons employed in the appraisers' or other public stores, are expressly prohibited from appropriating to their use, or selling or disposing of any article that may have been used for covering or securing any imported merchandise, as also the drainage of sugar, leakages of molasses, liquors, &c. Twelfth. The particular attention of collectors is called, and a strict observance requested, to the circular instructions issued by the Department, under date of the 20th August, 1845, respecting the proper verificatien of invoices, it being represented by some of the Consuls, that the law and instructions are frequently disregarded by foreign shippers, and are not duly enforced by Collectors at some of the ports. W. M. MEREDITH, Secretary of the Treasury. THE NEW SPANISH TARIFF. The following is a corrected list of the new Spanish tariff which relates to cotton goods, specifying the articles admitted, the duties levied when imported in Spanish or foreign bottoms, (the duty when imported by land being the same as under a foreign flag,) and the goods prohibited to be imported: [The Spanish real is equal to 24d. English; the Spanish pound is a small fraction heavier than the pound avoirdupois.] Spanish Foreign from No. 80 upwards, per pound... 4 55 5 45 Two-cord thread, for sewing and embroidering, from No. 60 up Grey or white, from 26 threads upwards, in the inch Spanish, in both directions.... Handkerchiefs, white, colored, or printed, from 20 threads upwards, plain or figured... Ditto, embroidered by the hand, to pay each 35 per cent ad valorem in Spanish, and 42 in foreign ships. Dutch muslins and Scotch cambrics, plain, striped, or printed, from 15 to 25 threads in the warp. Ditto, from 26 threads upwards.. Muslins, open worked, or embroidered by machinery, up to 15 Open fabrics, as linens, organdies, muslins, transparent cambrics, jacconets, &c., plain or worked, white or printed, up to 15 threads Ditto, from 16 to 25 threads... Ditto, from 26 threads upwards. Ditto, embroidered, to pay the same as embroidered muslins. Quilted fabrics and piques, white or colored, of all classes... Net, plain, printed, open worked, or figured. Ditto, embroidered by the hand, to pay 35 per cent ad valorem in Spanish, and 42 in foreign ships. Cotton lace, plain, worked, or figured.. Ditto, embroidered by hand.. Percalinas, lustrinas, cristalinas, and other fabrics which are used for the manufacture of artificial flowers, from 20 threads upwards. Ditto, cut and prepared in leaves or other forms for the same... Cotton fabrics of new invention, which cannot be brought by analogy under the preceding heads, to pay 40 per cent ad valorem in Spanish, and 48 in foreign ships. MIXED GOODS. Fabrics of silk, wool, hemp, and flax, which contain a mixture of cotton in less quantity than one-third part of the weight, shall pay the duties corresponding to the material which predominates, according to the corresponding part of the general tariff. Fabrics of cotton, with admixture of other materials, of 20 or more threads, counted with the warp, and in which the cotton does not exceed seven-eighths of the whole, should pay as follows: Plain or serged, in squares or otherwise worked, with mixture of silk or wool, or with both materials, destined generally for waistcoats, called kerseymeres, goats' hair, or otherwise : First kind: If the silk or wool evidently predominates, to pay the duties appointed for fabrics of those respective materials. Second kind: If the cotton should predominate, containing oneeighth part of silk or wool at least, per square yard..... Fabrics, plain, serged, striped, or worked, with mixture of linen or hemp, destined generally for pantaloons, or other summer wear, called drills, ducks, or by any other name, per pound... Ditto, with mixture of wool, called kerseymeres, patencures, &c., per square yard. First kind: If the wool should predominate, they shall pay as the fabrics of that material. 4.90 5 85 Second kind: If the cotton should predominate, but not form more than seven-eighth parts...... NOTICE. The duties established in this tariff shall be levied on the fabrics comprised in their respective classes, whether they come in pieces, cuts, handkerchiefs, or in whatever other form. ARTICLES THE IMPORTATION OF WHICH IS PROHIBITED. Cotton yarn up to No. 59 inclusive. Cotton thread, for sewing or embroidery, up to 59 inclusive. Fabrics, grey or white, dyed, striped, worked by machinery or printed, up to 25 threads inclusive, counted in the warp, in the quarter-inch Spanish. Handkerchiefs, white, colored, or printed, up to 19 threads inclusive. Muslins and Scotch cambrics, plain, white, striped, or printed, up to 14 threads inclusive. Percalinas, lustrinas, cristalinas, and other fabrics, used for the manufacture of artificial flowers, up to 19 threads inclusive. Double fabrics, destined generally for pantaloons, jackets, and other clothes of men, and for other uses, plain or serged, done in squares, or otherwise worked, which contain more than seven-eighth parts of cotton. Fabrics of silk, wool, flax, and hemp, which contains a mixture of cotton in greater quantity than one-third part of the weight, up to 19 threads, inclusive. Fabrics of cotton, with mixture of silk, wool, flax and hemp, of 20 and more threads, if the cotton exceed seven parts out of the eight. Knit fabrics (Tejidos de Punto) in stockings, pantaloons, camisettes, or in any other form. Fringes, and small wares of cotton of every kind. Some changes have been made in the duties, which are worthy of notice. In the first place, then, all importation of cotton yarn and thread below No. 60, and all plain, printed, and dyed calicoes, containing less than 26 threads in the quarter-inch, are ab solutely prohibited. On those counts of yarn, and descriptions of calicoes proposed to be admitted, the following rates of duty will be levied, on each Spanish pound weight, (a small fraction heavier than the pound avoirdupois,) when imported in Spanish vessels: On muslins, and other light fabrics, of which there are many classes, the duties vary from about 2s. to nearly 12s. per pound weight. So far as we can judge, figured muslins, with less than 26 threads to the quarter-inch, the duty on which will be about 2s. 9d. per pound, are almost the only class likely to pay the duties. Plain muslins, with 26 threads, and upwards, to the quarter-inch, which would include the great bulk of the Blackburn and Chorley manufacture, are subjected to a duty of 4s. 44d. per pound, which, we imagine, would be prohibitory of all except the very finest qualities. Indeed, the facilities of smuggling such fabrics are so great that, in all probability, very few indeed will pay the duty, and then, perhaps, only as a cover for a larger illicit import. When the tariff was first proposed in the Spanish chamber, in the month of May last, the duties affixed to a description of goods of large consumption in Spain, namely, fustians and velvets, were comparatively moderate; and considerable advantage was expected to be derived from the rate at which those fabrics were proposed to be admitted. On this point, however, we are sorry to say, the Catalan manufactures have succeeded but too well in their efforts to render the tariff abortive. The duties contained in the first draft of the tariff were, on fustians, 1s. 1d., and on cotton velvets, 1s. 5d. per pound weight, rates which would probably have been paid to some extent, rather than encounter the risk of smuggling. By the tariff, as officially promulgated, however, the duties have been increased to Is. 8d. per pound, on fustians, and 28. 8d. per pound on velvets, which, we conceive, will be likely to prove prohibitory, except as to small quantities for the purpose of covering a contraband trade. OF STATEMENTS BY INSURANCE COMPANIES. STATE OF NEW YORK, CONTROLLER'S OFFICE, The provisions of the act passed April, 10, 1849, make it necessary that insurance companies incorporated by other States, and desiring to transact the business of insurance, through agencies, in this State, shall prove to the satisfaction of the Controller, that they possess the amount of actual capital required of companies in the State formed under the authority of said act. The fifth section provides that every Joint Stock Company, organized under the act, if located in the city of New York or the coun y of Kings, shall have a capital of at least $150,000, and if located in any other county in this State, at least $50,000; and Mutual Insurance Companies, (Fire, Marine, Inland, and Navigation Insurance,) if located in the city of New York, or the county of Kings, are not authorized to commence business until agreements have been entered into for insurance with at least one hundred applicants, the premiums on which, if it be Marine, shall amount to $300,000; or, if it be Fire or Inland Navigation. shall amount to $200,000, for which premium notes must be received, payable at, or within twelve months from date. The sixth section requires that companies formed for doing the business of Life and Health Insurance, on the plan of Mutual Insurance, shall have a cash capital of $100,000 paid in, and actually invested in stocks of the United States, of this State, or its incorporated cities, or in bonds and mortgages on cultivated farms worth double the amount. Companies incorporated in other States, and doing business here, are placed virtually on an equality with our own institutions, and the law aims to subject them to the same general principles and restrictions. They must show that they possess an equal amount of actual capital. Joint Stock Companies in other States proposing to do business by agents in New York city or Kings county, must have $150,000, and in other counties, $50,000. It must appear that this capital is unimpaired, and invested in safe and unquestionable securities. Mutual Life and Health Insurance Companies in other States, before creating agencies in this State, must have a cash capital invested of $100,000. In the month of January next, and annually thereafter, every such company having an agent or agents in this State, will be required to furnish to the Controller a new statement, under the oath of the president or secretary, exhibiting the amount of its capital, the manner in which the same is invested, and showing whether it is impaired, and if so, to what extent. The Controller deems it his duty to prescribe such regulations in respect to these statements as will make them uniform, and ensure a full exhibit, not only of the capital of the company, but its liabilities, and its actual condition. Some of the statements heretofore furnished are defective in details of investments, and in omitting to present such an exposition of the affairs of the company, as will enable the Controller and the public to form a correct judgment of the soundness and sufficiency of re sources. It will be required in future that the statement shall exhibit: 1st. The amount of capital stock paid in. 2d. The manner in which the same is invested, specifying the amount secured by bonds and mortgages; the amount, description and actual value of stocks held by the company, absolutely; the amount, description and value of stocks held as collateral security; the amount of loans secured otherwise than by mortgage and stocks; the value of the real estate, if any, owned by the company; and the amount of available funds on hand. 3d. The number and amount of policies outstanding; and the amount of all other claims and liabilities against the company, specifying the amount of claims against the company which are not acknowledged by it as debts, and the amount of contingent liabilities otherwise than on policies. 4th. The amount of premiums received by the company during the previous years; and the amount received during the same period for interest on loans and investments. 5th. The amount of losses incurred; and the amount paid during the same period. 6th. The amount of profits on hand; or if there be no profits, the amount of losses chargeable upon capital on the first of January. 7th. Dividends which have been made during the preceding year. As it is impracticable for the Controller to form an accurate estimate of the value of distant investments and securities, he will require, in addition to the foregoing statement, a certificate from the Mayor or Recorder of the city, or a Judge of a Court of Record, in the State where the company is located, (having no interest in the company,) showing that he has examined the investments of the company, and giving his estimate of the securities, and the amount of their actual value. It is required also that each company furnish a copy of its charter, to be placed on file in the Controller's office. The law requires that a counterpart or copy of the statement on which the Controller's certificate of authority is issued, shall be filed in the office of the clerk of the county in which the agency shall be established; and it is therefore necessary that each company prepare duplicate statements for t is purpose, with as many copies as shall be requisite to furnish one to each county in which an agency is located. In the execution of the law the Controller will aim to afford every reasonable facility to responsible companies complying with its provisions; but he conceives it to be his duty to interpose such precautions and restrictions as shall protect the public from corporations of a different character, having no substantial capital, and furnishing no sufficient guaranty for the performance of their obligations. WASHINGTON HUNT, Controller. NAUTICAL INTELLIGENCE. HURL GATE ROCKS. There has been recently completed a series of very minute surveys of Hurl Gate, and Little Hurl Gate, made by Lieutenants Davis, Porter, and Woodhull. The first survey was made by Lieut. Davis, in 1847, continued by Lieut. Porter, in 1848, and completed by Lieut. Woodhull, in 1849, by means of which it is well ascertained that that dangerous strait can be made of safe navigation, for a comparatively small expense. M. Maillefert, a French engineer, who has been engaged for near eighteen months in removing the reef of rocks from the entrance of the harbor of Nassau, (New Providence, Bahamas,) offers to contract for the removal of the rocks in Hurl Gate, and the harbor of New York, by means of blasting under water, without drilling, using the surface water for a fulcrum, and igniting the powder by means of a wire attached to a galvanic battery. M. Maillefert removed from the entrance of the harbor of Nassau, upward of nine hundred tons of rock by this new process, at an expense of about five thousand dollars, which is a very small sum for so important a work. It seems certainly necessary that Congress should make an appropriation for the removal of the rocks at Hurl Gate, and the harbor of New York, and it is very desirable that this appropriation should be made early in the Session, that no delay may take place in accomplishing this important work. It is a matter of surprise that these rocks have remained so long in the very center of a channel through which hundreds of vessels pass daily. The Board of Underwriters have recently had the subject of the removal of these rocks before them, and the following proceedings were had by that body :— At a meeting of the Board of Underwriters of the city of New York, held November 2, 1849, the following resolution was adopted unanimously:-"On motion it was Resolved, that a memorial be prepared by the Board, asking an appropriation by Congress of a sufficient sum to remove the rocks and other obstructions at Hurl Gate, Little Hurl Gate, and places in that vicinity, at and near Corliers' Hook, off the Battery, and in, or near Buttermilk Channel, Diamond Reef, Prince's Reef, and others in that vicinity, part or all of which have been surveyed by the Coast Surveyers, under the direction of Professor Bache, whose services have been productive of many and great benefits to the commerce of the country." Subsequently the Chamber of Commerce of the city of New York had this matter before them, and the following were their proceedings in the premises— At a meeting of the Chamber of Commerce, held in the Directors' Room of the Merchants' Bank, November 6, 1849, the following resolutions were unanimously adopted : |