other boxes of tea, according to the invoice or actual weight there

On all other goods according to invoice thereof, or actual weight, provided always, that where the original invoices of any of the said articles are produced at the time of making entry for such articles, and the tare or tares appear therein, it shall be lawful for the collector and naval officer, if there is one, if they see fit, with the consent of the importer or importers, consignee or consignees, to estimate the said tare or tares according to such invoice; but, if not determined at the time of entry, the tare or tares, as above, shall be granted and allowed.

For Leakage and Breakage.-Two per cent. allowed on the gauge on all merchandise, paying duty by the gallon, contained in casks; ten per cent. on all beer, ale, and porter, in bottles, and five per cent. on other 1.quors in bottles, to be deducted from the invoice quantity, in lieu of breakage; or it shall be lawful to compute the duties on the actual quantity, by tale, at the option of the importer, at the time of entry. The mode of estimating ad valorem rates of duty upon goods, &c. is by adding twenty per cent. to the actual cost thereof, if imported from or beyond the Cape of Good Hope, and ten per cent. if imported from any other

place, including all charges, commission, insurance, and outside package only excepted.

Terms of Credit. When the duties on ad valorem articles are less than fifty dollars, they must be paid immediately; if specific, a deposit must be made to secure the same; which, when ascertained, will be immediately settled. When the sum of duties on goods imported, payable by one person or copartnership, shall amount to more than fifty dollars, the following credit is allowed by law,— except where any bond on which the person or copartnership entering such goods, wares, or merchandise, is either principal or security, being due, remains undischarged. On all articles of the produce of the West Indies, or from places north of the equator, one half in three, and the other half in six months; on Madeira, and all other wines, twelve months; on all goods, &c. from Europe, (wine and teas excepted,) one third in eight, one third in ten, and one third in twelve months; on all goods, &c. (wine and teas excepted,) from any other place than Europe, the West Indies, and north of the equator, the one half in six months, one-fourth in nine months, and one-fourth in twelve months. Teas from China or Europe may be deposited at the option of the importer, either to secure the duties thereon, on the same terms as on other goods, wares, and merchandise imported; or the importer may give bond, to the collector of the district, where any such teas shall be landed, in double the amount of the duties thereupon, with condition for the payment of the said duties in two years from the date of such bond. When bonds given for duties shall become due, and are not discharged, the collector is to prosecute without delay; and in case of insolvency or death, the United States to be the first creditor, and any executor, administrator, assignee, or any other person paying any debt due by the person or estate, from whom, or for which they are act ing, previous to the debt or debts due to the United States being first fully satisfied, is answerable in his own person and estate for the same. Sureties on all bonds given for duties enjoy the like preferences. On all bonds upon which suits shall be commenced, interest is allowed at the rate of six per cent. per annum, from the time when said bonds become due until the payment thereof. Duties to be paid where goods are landed, and bonds to be given

for securing the duties, if the whole, or part of the cargo, is destined to different districts.

Restrictions on Importation.-No goods, wares, or merchandise of foreign growth or manufacture, subject to the payment of duties, to be brought into the United States from any foreign port or place, in any other manner than by sea; nor in any ship or vessel of less than thirty tons burthen, agreeable to the mode of ascertaining American tonnage, except in districts on the northern, north-western, and western boundaries of the United States, adjoining to the dominions of Great Britain in Upper and Lower Canada, and the districts on the rivers Ohio and Mississippi. No beer, ale, or porter, to be imported in casks of less capacity than forty gallons beer measure, or, if in bottles, in packages less than six dozen, under penalty of forfeiture, with the ship or vessel. No refined lump or loaf sugar to be imported into the United States, from any port or place, except in ships or vessels of the sugar burthen of 120 tons, and upwards, and in casks or packages, containing each not less than 600 pounds, on pain of forfeiting the ship or vessel, and the loaf or lump sugar imported therein, except in such casks or packages. No distilled spirits (arrack and sweet cordials excepted) to be imported in casks or vessels of less capacity than ninety gallons wine measure, on pain of forfeiture, with the ship or vessel: nor in casks or vessels which have been marked pursuant to any law of the United States, on pain of forfeiture of the said refined loaf or lump sugar, and distilled spirits, together with the ship or vessel; provided that the forfeiture shall not be incurred on any casks or vessels afore said, or the ship or vessel in which they shall be brought, if such spirits shall be for the use of the seamen on board of such ship or vessel, and shall not execed the quantity of four gallons for each seaman," and which shall, at the time of the entry of the said vessel, be inserted in the manifest, as the sea-stores of such ship or vessel.

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The following is the standard of computation for the proportion of tonnage of different articles, with respect to freight, the quantity of each article specified being equal to a ton of heavy materials,

1568 lbs coffee, in casks.

1830 lbs coffee, in bags.

1120 do. cocoa, in casks.

1307 do. do. in bags. 952 do. pimento, in casks. 1110 do. do, in bags.

8 barrels flour.

6 do. pork, beef, tallow, pickled fish, pitch,tar, and turpentine. 20 cwt. pig, bar iron, potash, sugar, rice, dye. woods, and heavy goods.

16 do. coffee, cocoa, and dried cod-fish, in bulk.

12 do. dried cod-fish, in casks.

6 do. ship bread, do.

200 gallons wine measure, oil, wine, brandy, or liquors.

22 bushels grain, peas, and beans, in casks.

40 cubic feet mahogany, square timber, oak plank, pine, furs, peltry, bees'-wax, cotton, wool, and bale goods.

1 hogshead tobacco.

10 cwt. dried hides.

8 do. China raw silk.

10 do. net Bohea tea.

8 cwt. green teas.

The chambers of commerce of the ports of the United States receive and pass gold and silver coin at the rates established by the banks. Bills of exchange drawn upon any part of Europe, and returned protested for non-payment, are paid on demand, with twenty per cent. of damages, at the current exchange then given for bills on the place drawn upon. Bills of exchange drawn upon any of the West India islands, Newfoundland, or the foreign possessions in America, and returned protested for nonpayment, are subject to ten per cent. damages on demand, with

the amount of the bill. When no special agreement exists, the following commissions are charged: Inland Commissions.-On sales, exclusive of storage, two and a half per cent.; on returns from a state to any part of the United States, two and a half per cent. Foreign Commissions.-On sales, exclusive of storage, five per cent.; on returns, if in produce, five; on returns, if in cash or bills, two and a half; on making insurance, one half; on recovering losses, two and a half; on outfit of vessel, five; on soliciting and procuring freight, five; on collecting freight, two and a half.

A brief description of the vessels employed in the internal trade of the United States.

Vessels of the Ohio River.-In the spring and fall there is sufficient water for large vessels, ships, brigs, and schooners, and for boats throughout the year, except from the beginning of December to the middle of February, during which period their passage is usually obstructed by the ice. These boats are of dif ferent sizes and constructions. 1. Indian, or log canoe. The smallest is a piece of solid wood, excavated and formed into the shape of a boat. 2. The Pirogue, formed in the same manner, but of a larger size, being capable of transporting from twelve to fifteen barrels of salt. 3. The Kentucky boats, of an oblong form, from twenty to fifty feet in length, and from ten to fourteen in breadth, with an arched roof, or deck, supported by strong sides, six or seven feet in height. The largest of this kind, which are generally built at New Orleans, carry flour to the amount of 450 barrels. 4. Keel boats, so called from the small keel to which the timbers or knees are fastened, are from forty to eighty feet in length, and from seven to nine in