The Sun.
London, England, 1860-02-13 00:00:00

THE SUN, LONDON, MONDAY EVENING, FEBRUARY 13, 160.

of which salt is the basis, the Excise or Inland duties shall
be added to the amount of the above specified duties.
ARTICLE 11.
His Imperial Majesty engages to reduce the import duties
in France on British, coal and soke to the amount of The.
for the hundred kilogrammes, with the addition of the two
deci me 3.
His Majesty the Emperor also engages, within four years
from the date of the ratification of the present treaty, to
establish upon the importation of coal and coke by land and
by sea a uniform duty, which shall not exceed' that which
is fixed by the preceding paragraph.
•
ARTICLE 111.
It is understood that the rates of duty mentioned in the
preceding articles are independent of the differential duties
in favour of French shipping, with which duties they shall
not interfere.

ARTICLE IV.
The duties of ad valorem stipulated in the present treaty
shall be calculated on the value at the place of production
or fabrication of the object imported, with the addition of
the cost of transport. insurance, and commission necessary
for the importation into France, as far as the port of dis-
charge.
For the levying of these duties the importer shall make
a written declaration at the Custom-house, stating the
value and description of the goods imported. If the Cus-
tom-house authorities shall be of opinion that the declared
value is insufficient, they shall be at liberty to take the
goods on paying to the importer the price declared, with
an addition of 5 per cent.
This payment, togethea with the restitution of any duty
which may have been levied upon such goods, shall be
made within 15 days following the declaration.
ARTICLE V.
Her Britannic Majesty engages to recommend to Parlia-
ment to enable her to abolish the duties of importation on
the following atticles !
Sulphuric acid, and other mineral acids.
Agates and coraelians, set.
Lucifers of every description.
Percussion caps.
Arms of every description.
Jewels, set.
Toys.
Corks.
Brocade of gold and silver.
Embroideries and needlework of every description.
Brass and bronze manufactures, and bronzed metal.
Canes, walking canes or sticks, umbrella or parasol sticks
mounted, painted, or otherwise ornamented.
Hats, of whatever substance they may be made.
Gloves, stockings, socks, and other articles of cotton or
linen, wholly or in part made up.
Leather manufactures.
Lace manufactured of cotton, wool, silk, or linen.
Manufactures of iron and steel.
Machinery and mechanical instruments, tools, and other
instruments.
Cutlery and other articles of steel, iron, or cast iron.
Fancy ornaments of steel and iron.
Articles covered with copper by galvanic process.
Millinery and artificial flowers.
Raw fruits.
Gloves and other leather articles of clothing.
Manufactures of caoutchouc and gutta peraha.
Oils.
Musical instruments.
Worsted and woollen shawls, plain, printed, or patterned.
Coverlids, woollen gloves, and other worsted and woollen
manufactures not enumerated.
Handkerchiefs and other manufactures not enumerated,
of linen and hemp.
Perfumery ; cabinet ware, carved work, and turnery of
every description.
Clocks, watches, and opera-glasses.
Manufactures of lead, enumerated or not enumerated.
Feathers, dressed or not.
Goat's and other hair manufactures.
China and porcelain ware.
Stone and earthenware.
Gra.
Sulphate of quinine.
Salts of morphine.
Manufactures of silk, or of silk mixed with any other
materials, of whatever description they may be.
Articles not enumerated in the tariff, now paying an ad
valorem duty of 10 per cent. ; subject, however, to such
measures of precaution as the protection of the public reve-
nue may require, against the introduction of materials
liable to Custom or Excise duties, in the composition of ar-
ticles admitted duty free in virtue of the present paragraph.
ARTICLE VI.
Her Britannic Majesty engages also to propose to Parlia-
ment that the duties on the importation of French wine be
at once reduced to a rate not exceeding 3s. a gallon, and
that from the let April, 1861, the duties on importation
shall be regulated as follows :-
1. On wine containing less that 15 degrees of proof spirit
verified by Sykes's hydrometer the duty shall not exceed Is.
a gallon.
2. On wine containing from 15 to 26 degrees the duty
shall not exceed ls. 6d. a gallon.
3. On wine containing from 26 to 40 degrees the duty
shall not exceed 2s a gallon.
4. On wine in bottles the duty shall not exceed 2e. a
gallon.
5. Wine shall not be imported at any other ports than
those which shall be named for that purpose before the pre-
sent treaty shall come into force, her Britannic Majesty re-
serving to herself the right of substituting other ports for
those which shall have been originally named, or of in-
creasing the number of them.
The duty fixed upon the importation of wine at ports
other than those named shall be 2s. a gallon.
6. Her Britannic Majesty reserves to herself the power,
notwithstanding the provisions of this article, to fix the
maximum amount of proof spirit which may be contained in
liquor declared as wine, without, however, the maximum
being lower than 37 degrees.
ARTICLE VII.
Her Britannic Majesty promises to recommend to Parlia-
ment to admit into the United Kingdom merchandise im-
ported from France at a rate of duty equal to the Excise
duty which is or shall be imposed upon articles of the same
description in the United Kingdom. At the same time the
duty chargeable upon the importation of such merchandise
may be augmented by such a sum as shall be an equivalent
for the expenses which the system of Excise may entail upon
the British producer.
ARTICLE VIII. •
In accordance with the preding article, her Britannic
Majesty undertakes to recommend to Parliament the admis-
sion into the United Kingdom of brandies and spirits im-
ported from France at a duty exactly equal to the Excise
duty levied upon home-made spirits, with the addition of a
surtax of 2d. a gallon, which will make the actual duty pay-
able on French brandies and spirits Bs. 2d. the gallon.
Her Britannic Majesty also undertakes to recommend to
Parliament the admission of ruin and tafia imported from
the French colonies at the same duty which is or shall be
levied on these same articles imported from the British
colonies.
Her Britannic Majesty undertakes to recommend to Par-
liament the admission of paper-hangings imported from
France at a duty equal to the excise tax—that is to say, at
14s. per cwt. ; and cardboard of the same origin at a duty
which shall not exceed 15s. per cwt.
Her Britannic Majesty further undertakes to recommend
to Parliament the admission of geld and silver plate, im-
ported from France at a duty equal to the stamp or excise
duty which is charged on British gold and silver plate.
ARTICLE IX.

It is understood between the two high contracting Powers
that if one of them thinks it necessary to establish an excise
tax or inland duty upon any article of home production or
manufacture which is comprised among the preceding enu-
merated articles the foreign imported article of the same
description may be immediately liable to an equivalent duty
on importation.
It is equally understood between the high contracting
Powers that in case the British Government should deem
it necessary to increase the Excise duties levied upon home-
made spirits the duties on the importation of wines may be
modified in the following manner :
For every increase of le. per gallon of spirits on the
Excise duty there may be on wines which pay Is. 6d. duty
an augmentation not exceeding ltd. per gallon; and on
wines which pay 2s. an augmentation not exceeding 21d.
per gallon.

tion which shall not at [the same time be applicable to all
other nations. •

ARTICLE XX. •
The present Treaty shall not be valid unless her Britani lic
Majesty shall ba authorised by the assent of her Parliament
to execute the arrangements contracted by her in the articles
of the present Treaty.

ARTICLE XXI.
The present Treaty shall remain in force for the space of
i 0 years, to date from the day of the exchangg of ratifications,
and in case neither of the high contracting Powers shall have
notified to the other, 12 months before the expiration
of tl►e said period of ten years, the intention to put
an end to its operation, the Treaty shall continue in force for
another year, and so on from year to year until the expira-
tion of a year, counting from the day on which one or other
of the high contracting Powers shall have announced its in-
tention to put an end to it.
The high contracting, Powers reserve to themselves the
right to introduce by common consent into this Treaty
any modification which is not opposed to its spirit and prin-
ciples, and the utility of which shall have been shown by ex-
perience.
ARTICLE XXII.
The present Treaty shall be ratified, and the ratifications
shall be exchanged at Paris within the period of 15 days, or
sooner if possible.
In faith whereof, the respective Plenipotentiaries have
signed it, and affixed thereto the seal of their arms.
Done in duplicate at Paris, the 23d day of January, in the
year of our Lord 1860

(L.S.) COWLEY.
(L.S.) RICHARD COBDEN.
(L.S.) V. BA ROCHE.
(L•S.) F. ROUHER.

THE BUDGET.

RESOLUTIONS TO BE PROPOSED IN COMMIT-
TEE OF WAYS AND MEANS, BY THE CHAN-
CELLOR OF THE EXCHEQUER.
1. CONTRACT NOTES.—That towards raising the supply
granted to her Majesty, the exemption from stamp duty
contained in the Schedule to the Act 55 Geo. 111., chapter
184, and also in the Schedule to the Act 56 Geo. 111.,
chapter 56, in the following words, that is to say, " Memo-
randum, letter, or agreement made for or relating to the
sale of any goods, wares, or merchandise," shall be re-
pealed ; and there shall be charged and paid for and upon
every note or memorandum, commonly called a contract
note, for or relating to the sale or purchase of any goods,
wares, or merchandise, or of any stocks, funds, or securities,
or share or shares of or in any joint stock or other public
company, and for and upon every agreement under hand
only, letter, minute, or memorandum made by the vendor
or purehaser, or any person on their behalf respectively, for
or relating to the sale or purchase of any goods, matters, or
things as aforesaid, the stamp duty of ld.
2. Docx WARRANTS.—That towards raising the supply
granted to her Majesty, for and upon any warrant or docu-
ment commonly called a dock warrant, or document, by
whatever name the same shall be designated, entitling
or intended to entitle any person therein named, or his as-
signs, or the holder thereof, to the property in any goods,
wares, or merchandise lying in any dock or warehouse, or
upon any wharf ; and also for and upon every transfer of
any such warrant, writing, or document as aforesaid, there
shall be charged the stamp duty of 3d.
3. BILLS, DRAFTS, OR ORDERS.—That towards raising
the supply granted to her Majesty, all bills, drafts, or orders
for the payment of any sum of money, though not made
payable to the bearer or to order, and whether delivered
to the payer or not; and all writings or documents
entitling or intended to entitle to the payment of
any sum of money any person whatever, whether named or
designated therein or not, or whether delivered to him or
not, shall respectively be deemed to be bills, drafts, or orders
for the payment of money chargeable with stamp duty as if
the same had been made payable to bearer or to order.
4. EXTRACTS—BIRTHS' DEATHS, &C.—That towards
raising the supply granted to her Majesty, for and upon
every certified copy or extracts of or from any register of
births, deaths, or marriages, there shall be charged the
stamp duty of Id.
5. COST Boox.—That towards raising the supply granted
to her Majesty, for and upox every note, instrument, or
writing requesting or authorising the purser or other
officer of any mining company conducted on the cost book
system, to enter in the cost book any transfer of any share
or part of a share in any mine, or any notice to such
purser or officer of any such transfer as aforesaid,
there shall be charged and paid the stamp duty of 6dss
6. HERITABLE BONDS.—That towards raising the sup-
ply granted to her Majesty, money secured on heritable
property in Scosland, and money secured by Scotch bonds
in favour of heirs and assignees, excluding executors, shall
be held and interpreted to be moveable property, and shall
be included in any inventory to be exhibited and recorded
in any Commissary Courtin Scotland of the estate and effects
of any person deceased entitled thereto, and in England
and Ireland respectively shall be deemed to be estate and
effects for or in respect whereof any probate of will or letters
of administration shall be granted ; and every such inven-
tory, probate, and letters of administration shall be charge-
able with stamp duty in respect of such moveable property.
7. AGREEMENTS.—That towards raising the supply
granted to her Majesty, the respective stamp ditties now
chargeable upon any agreement, or any minute or memo-
randum of an agreement, made in England or Ireland under
hand only, or made in Scotland without any clause of regis-
tration, and not otherwise charged nor expressly exempted
from all stamp duty, where the matter thereof shalt be of
the value of £2O or upwards, whether the same shall be
only evidence of a contract or obligatory upon the parties
from its being a written instrument, together with every
schedule; receipt, or other matter put or endorsed thereon,
or annexed thereto, shall cease ; and in lieu thereof there
shall be charged for and upon every such agreemeht, minute,
or memorandum as aforesaid, whether the matter thereof
shall or shall not be of the value of £2O cc upwards, the
stamp duty of 6d. And where the same shall contain
2,160 words, then for every entire quantity of 1,080 words
contained therein over and above the first 1,080 words, a
further progressive duty of 6d. Provided always, that
where divers letters shall be offered in evidence.to prove any
agreement between the parties who shall have written such
letters, it shall be sufficient if any of such letters shall be
stamped with a duty of Is.
8. BUILDING SOcurriEs.—That towards raising the
supply granted to her Majesty, any exemption from stamp
duty granted or conferred by the Acts and 7 Nviniam Iv.
chapter 32, for the regulation of Benefit building Societies
other than the exemptions contained in section 8 of the said
Act shall cease and be repealed.
9. AGREEMENTS FOR. LEASES.—That towards raising
the supply granted to her Majesty, every agreement for
a lease or tack of any lands, tenements, hereditaments
or heritable subjects, and every agreement, minute, or
memorandum of agreement, containing the terms and con-
ditions on which any lands, tenements, hereditaments, or
heritable subjects are let, held, or occupied, shall be charge-
able with the stamp duty, payable on a lease or tack for the
term, rent, consideration, and conditions mentioned in such
agreement, minute, or memorandum. And any lease or
tack of the same lands, tenements, hereditamentt, or here-
table subjects, afterwards made in pursuance of, and con-
formably to, any such agreement, minute, or memorandum,
which shall have actually paid the duty payable on such
lease or tack as aforesaid, shall not be chargeable with any
higher stamp duty than 2s. 6d. exclusive of progressive
duty. Provided always that where any such lease or tack
would, but for the last preceding provision, be liable to any
higher rate of stamp duty than 2s 6d. (exclusive as afore-
said), such lease or tack shall not be available unless
stamped with a particular stamp for denoting or testifying
the payment of the full and proper stamp duty on such
agreement, minute, or memorandum as aforesaid, which
said particular stamp shall be impressed upon such lease or
tack on the same being produced, together with such agree-
ment, minute, or memorandum, and on the whole being
duly executed or signed, and duly stamped in all other
respects.
10. PROBATE DUTY.—POWERS OP APPOINTMENT.—
That towards raising the supply granted to her Majesty,
the stamp duties payable by law upon probates of wills and
letters of administration, with a will annexed, in England
and Ireland, and upon inventories in Scotland, shall be
levied and paid in respect of all the personal or moveable
estate and effects which any person hereafter dying shall
have disposed cf by will under any aithority enabling such
person to dispose of the same as he or she shall think fit.
11. MALT CREDIT.—That towards raising the supply
granted to her Majesty, the time limited for payment of the
duty of excise on malt by every maltster or maker of malt,
who shall have given security in the manner directed by
the act passed in that behalf, in respect of all malt begun
to be made on or after the Ist day of October, 1860, shall
be six weeks in lieu of twelve weeks, after the making of
such account or return of duty as in the said act is men-
tioned.
12. HOPS.—That towards raising the supply granted to
her Majesty, in lieu of the duties of Excise now payable on
hops growing or to grow in Great Britain, there shall be
charged the following rate of daty (that is to say) 7—For
every pound weight avoirdupois of such hops which shall
be cured and made fit for use, the duty of three halfpence ;
such duty to be paid by the owner or possessor of such
hops, and to be payable• on the first day of January next
after the curing thereof,
13. CHICORY.—That towards raising the supply granted
to her Majesty, there shall be charged and paid upon
chicory, or any other vegetable matter applicable to the
uses of chicory or coffee, grown in the United Kingdom, for
every hundredweight thereof, raw or kiln-dried, until the
Ist day of April, 1861, the duty of 35., and on and after that
day the duty of 65., and so in proportion for any greater or
less quantity than a hundredweight.
14. GAME—LICENSES TO KILL.--That towards raising
the supply granted to her Majesty, the duties contained in
schedule (L) of the several Acts 48 Geo. 3, chap. 55, and
52 Geo. 3, chap. 93, and payable in respect of killing game,
and also the further additional duty payable in respect of
the same under the Act 3 Vic., chap. 17, sec. 8, shall cease
and determine on the sth day of April, 1860 ; and in lieu
thereof there shall be charged and paid the following duties
(that is to say) :
For a license to be taken put by every person who shall
use any dog, gun, net, or other engine for the purpose of
taking or killing any game whatever, or any woodcock,
snipe, quail, or landrail, or any conies, or shall take or kill,
by any means whatever, or shall assist in any manner in
the taking or killinst by any means whatever, any game,
or any woodcock, snipe, quail, or landrail, or any coney—
If such person shall be a servant to any person £ s. d
duly charged to the duties of assessed taxes
in respect of such servant, and shall be act-
ing by virtue of any deputation or appoint-
ment, duly resistered or entered as game-
keeper for ans manor or royalty in Eng-
land, Wales, or Berwick-upon-Tweed, or
for any lands in Scotland
And if such person shall not be such servant
acting as aforesaid, then—
If the license shall be taken out after the sth day
of April, and tefore the Ist day of October
in any year '
Or if the same shall be taken out on or after the
Ist day of October, and before the Ist'day
of December in any year
Or if: the same shall be taken out on or after the
Ist day of December in any year, and before
the 6th day of April in the following year , 1 0 0
15. EA TING Hoss r.s.—E very person who shall, in any
house, room, shop, or building, Sell any victuals or refresh-
ment, to be consumed on the premises where the same shall
be sold (except beer, cider, wine, and spirits respectively
sold under a properlicense ito that behalf) ; and every per-
son who shall keep open any house, room, shop, or building
for the consumption therein by the public of any victual or
refreshment (except as aforesaid), although the-same shall
not be sold therein, shall respectively be deemed to keep a
refreshment-house, and shall, unless he shall be duly licensed
by the justices to keep a common inn, alehouse, Or victual-
ling-house on the same premises, take out a license to keep
a refreshment-house; and every such license shall be
charged with the respective duties following, that is to say,
for every Meuse to keep a refreshment house :
If the house and promises shall be under the rent and value
of £25 a year
And if the same shall be of the rent or value of
£25 a year or upwards
refregliment.liottse ;1144 desirous of selling beer or wine,
And if any person who shall take out s Remise to keep a
or beer and wine, by retail, to be consumed therein, a
license shall be Granted to him for.that purpose on payment

1 7 6

£ a. d.

3 0 0

2 0 0

of the respective duties following, that is to say, for every
such license to sell beer only, or wine only :
If the house and premises shall be under the rent and
value of £25 a year
And if the same shall be of the rent or value of
£25 a year or upwards
And for every such license to sell both beer and wine,—
If the house and premises shall be under the
rent and value of £25 a-year
And if the same shall be of tho rent or value of
£25 a-year, or upwards 8 0 0
Provided always, That no license for which the forego-
ing, duties shall be paid shall authorise any person to keep
open any refreshment-house after the hour of 12 o'clock at
midnight, or to open the same before the hour of four
o'clock in the morning.
And for every such license as aforesaid which shall au-
thorise any person to keep open any refreshment-house
after the hour of 12 o'clock at midnight, and to open the
same before the hour of four o'clock in the morning, there
shall be charged and paid double the rates of duty afore-
said respectively.
16. P Armt Dv'rY.—That on and after the Ist July,
1860, all duties of Excise on paper, button-board, mill-
board, paste-board, and scale-board, made in the United
Kingdom, and all drawbacks and allowances in respect
thereof, shall cease and be repealed.
17. INCOME TAX—That towards raising the supply
granted to her Majesty, there shall be charged, collected,
and paid, for one year, commencing on the 6th day of April,
1860, for and in respect of all property, profits, and gains,
charged or chargeable under the act passed in the 16th
and 17th years of her Majesty's reign, chapter 31, for grant-
ing to her Majesty duties on profits arising from property,
professions, trades, and offices, either by assessment, con-
tract of composition, or otherwise, the following rates and
duties, that is to say : upon any assessment on the annual
value or amount of any property, profits, or gains (except
property, profits, and gains chargeable under Schedule (B)
of the said act), the rate or duty of tenpence for every twenty
shillings of the annual value or amount of all such pro-
perty, profits, and gains respectively ; and for and in re-
spect of the occupation of lands, tenements, hereditament',
and heritages chargeable under Schedule (B) of the said
act, the rate or duty of fivepence in England, and of three-
pence halfpenny in Scotland and Ireland respectively, for
every twenty shillings of the annual value thereof.

RESOLUTIONS TO BE PROPOSED IN COMMIT-
TEE ON CUSTOMS ACTS BY THE CHANCEL-
LOR OF THE EXCHEQUER.
1. RESOLUTION IMPOSING A DUTY ON CHICORY, AMY
011 KILN-DRlED.—ltesolved, that the following duty of
customs shall be charged on the article undermentioned on
importation into the United Kingdom, on and after the
11th February, 1860, viz. :—Chicory, or any other
vegetable matter applicable to the uses of chicory or coffee,
viz.—Raw or kiln-dried Os. the cwt.—Agreed to in com-
mittee on Friday, 10th February.
2. WiNu Dun Es.— Resolved, —'hat in Hess of the
duties and drawbacks of Customs now charged or allowed
on the articles undermentioned the following duties shall
be charged thereon, on importation into the United King-
dom, viz. :—Until the 31st day of March, 1861, inclusive.
—Wine of and from Foreign Countries—Red, the gallon,
3s. ; white, the gallon, 3s. ; lees of such wine, the gallon,
3s. With an allowance for di awback on exportation until
the said 31st day of March, 1861, inclusive, of 3s. per gal-
lon on such wino exported or used as ships' stores, but that
no drawback be granted on lees of wine ; and with an al-
lowance of drawback to licensed dealers in wine who have
complied with the provisions of the minute of the Lords of
the Treasury, dated the 7th July, 1843, on the foreign wino
which they have had in stock on the 10th February, 1860,
on the conditions of the said minute, at the rate of 2s. 9d.
per gallon.
On and after the Ist day of April, 1861:

Wine of and from Foreign
Countries—
Red the gallon
White
Lees of such Wine „

Wine the growth and pro-
duce )f any British posses-
sion, and imported direct
from thence—
Red the gallon
White
Lees of such Wine „

Containinf,r less than the
following rates of proof
spirit, verified by
Sykes' Ilydronietor,
viz.:

15 deg.

s. d.
1 0
1 0
1 0

26 deg.

s. d.
1 6
1 6
1 6

1 0
1 0
1 0

40 deg.

s. d.
2 0
2 0
2 0

1 6
1 6
1 6

16 .10.1
X • ^'

s. d.
2 0
2 0
2 0

2 0
2 0
2 0

2 0
2 0
2 0