The Sun.
London, England, 1850-08-01 00:00:00

SUGAR AND MOLASSES.

A very important decision has been come to by the
Supreme Court of the United Sates, viz., that in the esti-
mate of duties charged under the laws on importation of
sugar and molasses, allowance should be made for loss
or deficiency occurring on the voyage of importation.
the weight or quantity arriving in the United
States consequently governing in the assessment of
such duties ; that the words " invoice value" in the
proviso to the Bth section of the Act of 30'h
July, 1846, were to be regarded as meaning " invoice
price;" and that if that prico be fixed too low in the
foreign country from which the articles are exprted,
" or lower than it should be on the quantity likely to be
saved and to arrive here, it is the duty of the appraisers
to raise the price."

In compliance with the rule thus finally established
by the highest judicial tribunil of the country the col-
lectors and other officers of the Customs in the United
States have directed that on all future importations of
sugar and molasses the duties are to be levied upon the
actual quantity arriving in the United States.
In order to secure a just, faithful, and impartial ap-
praisal of all goods, wares, and merchandise imported
into the United States, the following rule 3 and regu-
lations are established;—

1. That the period of the exportation of merchandise
is the time at which the value or price of any article is
to be fixed by the appraisers.
2. That, in ordinary cases, the date of the bill of lad-
ing may be regarded as the " period of exportation."
3. That in all important cases the appraisers will pur-
sue the course indicated in the 17th section of the Aet
of 30th August, 1842, and. the collector will preserve
the evidence and papers in each such case, to be trans-
mitted to the department when called for.
4. That in all cases of appeal from the decision of the
appraisers, the result of such appeal, with all the papers
connected therewith, and the views of the collector
thereon, are to be forwarded to the Department imme-
diately.
5. That in order that the Department may be in-
formed, as far as may be, of the appraised value of the
principal articles imported, and with a view to secure the
greatest practical uniformity, a monthly report shall be
forwarded according to the form herewith.

6. That where merchandize shall be entered at ports
where there are no appraisers appointed, the foreign
value is to be ascertained, in the manner before pre-
scribed, by the revenue officers to whom is committed,
by the laws, the estimating and collection of duties in
such cases.

UNIVERSITY OF LONDON.
MATRICULATION.—IBSO.
EXAMINATION FOR HONOURS.
MATHEMATICS AND NATURAL PHILOSOPHY.
Savage, James (Exhibition)—University College.
M'Lennan, John Ferguson, Trinity College, Cam-
bridge.
Vavasaeur, Frederick—Mill Hill Grammar School.
Olver, Richard Watson—Wesleyan C011.1n., Taunton.
Bradford, Job—Wesleyan Coll. In., Taunton.
Guthrie, Frederick—University College.
Knight, Barry Chas. Hampton—University College.
Miller, William John Clarke—W. of E. Dim Pr. S.,
Taunton.
Brake, John—Private tuition.

Jackson, Junes Watkin—Huddersfield College.
Elsey, Jos. Ravenscroft—Mill Hill Grammar School.
Rogers, Henry Mackenzie—Spring Hill College.

CHEMISTRY.

Power, Henry (Prizo of Books)—St. Bartholomew's
Hospital.
Crosby, Thomas Boor—University College.
Fowke, William—General Hospital, Birmingham.
Footman, John—University College.
Jacob, Edward Long—Collegiate School. Sheffield.
Marchent, William Robert Faun—King's College.
Weaver, Frederick Poynton—Privato tuition.
Moon, Frederick—Guy's Hospital.

BOTANY.
Dowson, E. (Prize of Books)—Private tuition.
Crosby, Thomas Boor—University College.

ZOOLOGY.

Power, H. (Priza of Books)—St. Birthol. Hospital.
Courtauld. S. Augustine—University College.
Dowson, Edward—Private tuition.
Kendal, Richard John—W. of E. Diss. Pr. S., Taunton.
Cauty, Henry Evans—Private tuition.

CLASSICS.
Farrar, F. W. (Exhibition)—King's College.
Bleeck, Arthur H. University College.
Pratten, 13. Plummer, S q*Baptist College, Bristol.
Wills, Arthur Winkler—Birm. and Edgbaston Pro. S.
Boutools, Charles—King's College.
Marten, Chas. H. Z University College.
Smith, Alfred, q. Wesleyan Coll. In., Taunton.
Smith, Lumley—University College.
Heath, Richard Ford—Huddersfield College.

FROM THE LONDON GAZETTE
OF TUESDAY.
DIVIDENDS.
At the Court, Basinghall-street.
T. Greenhill, Great Dover-street, Surrey, flour dealer,
Aug. '23, at eleven—J. F. Everett, High Hotoorn, by.
draulie engineer, Aug. 23, at half-past eleven—W. E:-
:Lop, St3lrshury-pari. builOcr. Ali q. 20, at twe!“..