The Liverpool Standard and General Commercial Advertiser.
Liverpool, Merseyside, England, 1840-07-24 00:00:00

RATING STOCK IN TRADE

A report from the poor-law commissioners to the Marquis
of Normanby, on the expediency of an alteration of the law
in respect to the rating of stock in trade, dated May 14,
1840, has been published. After describing the extent of
operation, under the statute of Elizabeth, and progress of the
tax on stock in trade, with its great inequality and easy eva-
sion in many instances, they proceed thus :
" The rate on stock in trade, dependent on the amount of
profit, cannot be made without minute investigations into the
concerns of individuals--investigations so difficult, and the
results of which are so fallacious, that a right conclusion can
scarcely be obtained, while to the rate-payers every inequality,
the result of a wrong estimate, is a subject of dissatisfaction,
necessarily begetting disputes and litigation.
" From there difficulties, and from a desire to avoid ap-
peals, another kind of injustice has ensued in places where
stock in trade has been rated. Those who could most suc-
cessfully conceal their profits, or could most easily reside
elsewhere, or keep their stock away from the parish, have
been able to make the best terms with the overseers, to
which terms, rather than lose all, the overseers and other in-
habitants are compelled to submit ; and, as an inducement to
avoid appeals by such as might be supposed to be capable of
appealing successfully, it has been the practice of overseers
to set the rates at sums which, being much below the true
amount of the liability, were likely to be undisputed by the
rate-payers, and which the overseers were certain of being
able to prove.

t‘ There is good reason to believe that there is no parish in
the kingdom in which the overseers have ever been able fully
to carry out the law. The instances which have come to our
knowledge of attempts to carry it out have been instances of
compromise, and fully justify Lord Mansfield's enlightened
views as to the impossibility of carrying the rating of stock
in trade into effect, His lordship's views appear to be still
entertained in the manufacturing districts, and in other parts
of the country, duce the recent communications on the rating
of stock in trade, which we have received, generally express
a stronger sense of the impracticability of the law than of its
injustice or impolicy.
` It would appear to be unnecessary for us to make any
remarks upon the general policy of a tax operating so un-
equally, affecting some trades and some classes of traders
with inevitable burdens, from which others are exempt, with-
out any other reason for the difference than the merely acci-
dental variety in the ease with which the tax can be imposed
in one class of cases, as compared with the other. But it is
proper to call your lordship's attention to the fact, that the tax,
as yet, has never been imposed on the parishes in the greater
part of England and Wales, and is practically unknown in
the districts which have become the great modern seats of
manufactures. Thus, its extension to these would operate
with all the disturbing effects of a new tax, and with an effect
which we are not prepared to estimate, but which may be
considerable in changing the relations of our trade and manu-
factures, both as regards other parts of her Majesty's do-
minions, (as Scotland and Ireland,) where no such tax can
be laid, and as regards the competition of our countrymen
with the trade and manufactures of other countries.

" On the other hand, as the tax has not yet been practi-
cally laid on these districts, the repeal of the law would not
deprive the landed interest of any benefits now enjoyed by it
in the taxation of the commercial and manufacturing classes.
The repeal of the liability would leave the whole class of rate-
payers in these districts in their existing relative positions.
In the districts in which the practice of rating stock in trade
formerly prevailed, and haS been recently resumed, the alter-
ation, by the total repeal of the liability, would be compara-
tively small, on account of the limited extent to which the
liability has hitherto, from the causes before adverted to,
been capable of being enforced.

" It is likewise important to remark, that rates are made
by the parish overseers, who are unpaid officers, acting only
for a single year, and therefore not likely to possess or obtain
the skill, or to bestow the labour, which would be requisite
for so difficult a task as that of making a fair and legal rate
upon stock in trade.
It has been sometimes suggested as desirable, that the
practice of rating inhabitants for stock in trade should be
confined by legislative enactment to the places in which it
has already been carried into effect. •
" If this suggestion should be adopted, it would be right to
couple it with another—namely, that the rate should be made
only in the same proportions to the actual profits as hitherto.
For, as we have before stated, the practice has been such as
escape of profits from the rate ; and if ever
at o r
aa
tl allow
shouldw of a largeegnieadein any place on the whole amount of
profits legally liable to the rate, such a rate would, to the ex-
tent of this difference, be a new rate on the trade of the place;
this provision, however, from the difficulty of discovering the
proportion between the amount of profits which have been
rated, and the amount of the true rateable profits, would be
difficult of application.
" We think that it would be most beneficial to repeal alto-
gether the effect of the word ' inhabitant' in the statute of
Elizabeth. Hitherto no inhabitants, simply as inhabitants,
have been rated other than the possessors of stock in trade ;
but, inasmuch as stock in trade was affected with its liability
above a century and a half after the passing of the statute of
Elizabeth, and as the words of the statute would undoubtedly
admit of a much wider signification than has been attributed
to them, there is still danger that it may at some time or other
have a wider practical effect given to it. It appears to be bet-
ter to prevent such an extension than to postpone the remedy
until the evil has arisen ;
without any derangement beesyPoencidaltlhyearsetheaisl cnafnthneolwiabbielidtyontoe
be rated in respect of stock in trade. P
" It would, however, be sufficient for the immediate pur-
pose, to repeal snecifically the liability of inhabitants to be
rated in respect of stock in trade."

elegantly_
DETERMINED SUICIDE OF A YOUNG IIADv.--etween
pgantly-
seven and eight o'clock on Friday morning, an
dressed lady, apparently about 20 years of age, committed
a most determined act of suicide, by throwing herself
ithe Surrey Canal near the arch of the London and Greenwich
Railway. Two labouring men, who saw her jump in, in-
stantly ran to the spot, but the body never rose to the sur-
face. It is a most melancholy fact that, since the formation
of the above canal, upwards of 2,000 bodies have been taken
out of it.

MANCHESTER AND BIRMINGHAM RAILWAY.—A viaduct
over the valley of the river Dane, of dimensions nearly as
gigantic as the one over the valleys on each side of the river
Mersey, in this town, is about to be contracted for on the
line of the Manchester and Birmingham railway, between
Wimslow and Crewe. It will have 24 arches of 63 feet
span each, at an elevation of about 80 feet, and will be up-
wards of 1,700 feet in length. There will be but little dif-
ference between the one here and that over the Dane, ex-
cept that the former has 26 arches, and the latter '24, withl an
altitude of several feet less. We suppose the cost will be
much the same ; the one here being, we believe, £BO,OOO.—
Stockport Advertiser.
THEATRICALS EXTRAORDINARY.—The greatest novelty
that has been exhibited lately came off near " Fort Searle,
Fa." A party of Seminoles sacked the waggons of Mr.
Forbes, the manager, on his return from Savannah, and
about thirty of the "red skins" rigged themselves out in
the most motley style imaginable. One wore Hamlet's
tunic, with Othello's doublet, whilst another put on the up-
per garments of Romeo with the kilt of Macbeth. Thus
disguised they marched to the Fort, danced and played all
sorts of antics, and concluded by challenging the soldiers to
come out and join them in a grand combat. The soldiers
not liking such rough customers, respectfully declined per-
forming under that management.—New York Morning
Herald.

BIRMINGHAM MUSICAL FESTlVAL.—Preparations for
the approaching Musical Festival, to be held in this town in
September, and proceeding with the utmost activity, and we
our readers. The run-lento and, we understand, will
hAn'sn"" • • 1 b
consist almost wholly of the finest performers in the kingdom,
the committes of management having availed themselves of
the great increase of talent which at, the present time exists.
We hope soon to announce the names of the principal per-
formers who have been engaged; they will be found to com-
prise vocal talent of a still higher character than on former
occasions. We are happy to see by an advertisement in our
present paper that the meeting is to take under the patronage
of our gracious Queen, and that of the Queen Dowager and
Prince Albert.—Midland Counties Herald.

DISCOVERY OF TIIE ANTARCTIC CONTINENT.—An inte-
resting rather than important geographical discovery has this
year been made, in the Southern Antarctic Ocean, of an
island or continent, with a coast of 1700 miles from east to
west, but situated so far to the south as 64 to 66 deg.; it will
be unavailable for tillage or settlement, though highly useful
for seal and whale fishing. The most singular coincidence is,
that it was discovered by the French and Americans on the
same day, January 19, 1840, at the distance of 720 miles from
each other. By reference to the map, it will be seen the
above discoveries are in the longitude of New South Wales,
and a continuation most probably of the same continent ; for
a series of large islands was discovered in 1830 by Mr. John
Briscoe, of the navy, who, when commanding the brig.Tula,
on a sealing voyage, fell in with the land in lat. 67., long. 50
(that of the Mauritius), and coasted it for 900 miles. He
was also driven off by severe weather and icebergs.—Sydney
Herald.

BRITISH ASSOCIATION.—Among the many distinguished
men who will honour Glasgow with their presence at the
approaching meeting of the association, we have just learned
that the celebrated Quetilet, of Brussels, has announced his
intention of being present. Professor Lamert, of the Royal
Observatory, Munich, and Professor Schubart, of Berlin,
have likewise accepted of the invitations sent to them ;, and
it is also stated that Sir John Robinson will bring along with
him M. Elie de Boumont, of the Jardin des Plantes at
Paris, the Duke de Decazes, and the American Ambassador.
It is also expected that the French Ambassador, M. Guizot,
will visit Glasgow at that time. As the period approaches,
the applications for membership have become very numerous.
There are now upwards of two hundred on the list since the
last election, which took place only a few weeks ago.—
Glasgow Rend&

REMARKABLE INSTINCT OF A CAT.--4IF. Samuel White-
side, of Skippool Mill, near Poulton-le-Fylde, had during
the last spring three goslings hatched under a hen, from
which they were, immediately taken and brought into the
house for a few days, in order to strengthen them, previous
to•their being turned out without a parent to protect them ;
in the mean time, the cat in a maternal sort of manner took
a fancy to them, and brought them daily two or three mice
morning and evening. One day in particular, one of the
goslings was missing, and on search being made, it was found
upon the hay-loft, with the cat by its side. She has fre-
quently carried them one by one, until such tines as they
were grown too large for her to carry. She still continues
to bring them mice as usual, lies down with them, and pro-
tects them. Grimalkin's diligence has been such in provid-
ing for her young charge, that she has been observed to pro-
cure and bring to them upwards of twenty mice in a day.—
Preston Pilot.

A respectable and well-behaved young woman was placed
at the bar of Chelmsford petty sessions, charged with the
following crime :—The watchman of the town said that the
prisoner was on the street late at night without any money, so
he took her into custody. In answer to this charge the poor
girl, crying bitterly, said that she and her stepfather did not
agree, and being ill-used by him she was on her way to her
uncle, who is a hrewecat Watton, and who_ would, afford her
protection, but that her means had failed, and she was walk-
ing about until the waggon came to take her on to her uncle.
In answer to questions put to her by the corporation justices,
she stated her name to be Harriett Osborn, and that her
mother raided at Brandon-row, Newington-causeway. The
justices sentenced the poor girl to one month's imprisonment,
and desired the officer to write and ascertain the truth of her
story.—Chelmsford Chronicle.
WEST RIDING POLITICS.—There is a rumour that no op-
position will take place in the West Riding at the next elec-
tion, but that Lord Milton and the Hon. J. S. Wortley will
be elected by an arrangement between the two parties. It
will be desirable, if possible, to save the riding from the ex-
citement and expense of a contest ; but to do so, we hope no
unworthy compromise will be resorted to. We certainly
doubt whether two conservatives could he returned ; but we
are quite certain•that the liberals can no longer monopolise
the riding. Sir George Strickland was returned last time
by the second votes of Mr. Stuart Wortley, and had there
been two conservative candidates, the hon. baronet would
not have had the opportunity of playing such " fantastic
tricks" as chairman of the Hull election committee. If a
contest takes place, therefore, it must be fought two to two ;
and in that case, it is not improbable but that the candidates
will be the Hon. John Stuart Wortley, Esq., and Edmund
Denison, ER., of Doncaster. We believe the latter gentle-
man was, some time since, requested to allow himself to be
put in nomination, should it be deemed eligible to bring for-
ward a second candidate ; and -we do not know any one who
would do more honour to the choice of the constituency,
either from the .weight of his private character, or the re-
commendation of his talents as a man of business.—Hull
Packet.

LIABILITY OF A GRANDMOTHER TO MAINTAIN HER
EN.—ed mAcotrwthoeoSdhiveattisesldunli)OnliioCnee-rtuorts,hoonw Mcaounse-
(Glaßyr a DI
acdriyunnaint
why she should not indemnify the parish against the charge
of maintaining the children of her son, a dissolute young
man, who had abandoned his offspring, leaving them charge-
able to the parish. The solicitor for the parish stated the
facts of the case, and contended that under the new poor-
law amendment act, as the grandchild was obliged to guar-
rantee the parish against the charge of the maintenance of the
grandparent, by analogy the grandfather or mother were an-
swerable for the support of the offspring of their son. Mrs.
Moorwood was proved to have an estate of more than X4OO
a-year. For the defence it was enforced, that the magis-
trates had powers given them under the act, which merely
stated that the offspring were obliged to support the ascend-
ing branch, making no provision at all for cases like this,
and that the father could not be • said to come within the
meaning of the words of the act, "as an impotent, old, or
disabled person." The magistrates, after consulting toge-
ther, decided in favour of the claimants, and made an order
on Mrs. Moorwood for 4s. 6d. per week.—Sheffield Iris.

Mademoiselle Taglioni made her reappearance at the
Academie Royale de Musique at Paris on Friday evening last,
in the ballet of the Sylphide. He reception was most enthu-
siastic. She was called forward to receive the plaudits of
the audience three several times, and at the close the stage
was literally covered with a shower of flowers. The house
was immensely crowded, the receipts amounting to 10,700
francs, 400 francs more than was realized at Nourrit's bene-
fit. She dances for the last time there on the 25th, and im-
mediately after the performance starts for Hamburgh, on her
way to Dobberan, in Mecklenburgh, where she is engaged to
dance on the 3d of August.

A MAGNIFICENT HOTEL.—We see by the Boston Courier
that another, and a still more extensive building than the
Tremont, has been added to the princely establishments in
which the denizens of the city of bridges so justly pride them-
selves. It is called the United States Hotel, and was built
for the company of owners at a cost of 200,000 dollars. It
is six stories•high, containing about 300 rooms, and as many
as 500 persons can find comfortable accommodations under
its roof at the same time. In the principal dining-room 400
persons can be conveniently seated at the tables, in arm-
chairs, which have been provided for the ease and comfort of
travellers.

..Q,41q111.9K. cl/49ictirgEksa7311e 1
,387i&ii% DPniAIS
contemporary is mistaken. The law of church-rates is more
than 1,000 years old. A declaratory—mark, only a declara-
tory law, and one which, therefore, refers to au existing law
still older—a declaratory law of King Ina commands that
the church scot or rate be paid as a house-tax at Martinmas,
under the peualty of 405., and twelve times the rate. Now
Ina began his reign in the year 688, when the law in question,
with others, was promulgated—so that the law of church-
rates is at least 1,162 years old. So far were we within the
truth.—Standard.

FATAL ACCIDENT ON iTHE MANCHESTER AND -LEEDS
RAILWAY.—An inquest was held at the Infirmary, on Sa-
turday last, before Mr. Chapman, the borough coroner, on
the body of Richard Hoyle, a labourer, of Bent Meadows,
near Rochdale, who died, from injuries received under the
following circumstances :—Benjamin Holt, a labourer, stated
that on the preceding Tuesday evening he was upon a waggon
laden'with bricks, which were about to be attached to the
train going to Littleborough, when the deceased, while they
were in the act of turning to get upon the line, attempted to
climb upon the waggon, but slipped on the bricks, and fell
upon the.line ; and the wheels of another waggon, which was
attached to that upon, which witness was riding, went over
both his legs before the waggons could be stopped.—Mr.
Furnival, house-surgeon at the Infirmary, stated, that the
deceased was admitted there on Tuesday night' last, for a
compound fracture of both his legs, of which he died on
Friday.—The jury returned a verdict of " Accidental death."
—Manchester Guardian.

FATHER MATlfEw.—The following fees are paid by every
person who subscribes the pledge of the " Great Apostle of
Temperance :"—First, for the medal, ls.; second, to the
clerk, 6d.; third, for the flag, 6d.; fourth, to the parish priest,
weekly, for masses to keep them in a state of grace, and pre-
serve them from breaking the pledge, id. "No penny, no
pater noster," is a maxim which the priests never lose sight
of in their financial arrangements.

Our readers, particularly our sporting friends, may not be
aware, and will, perhaps, be surprised to find, that by the
addition lately made to the assessed taxes of the kingdom, the
duty on game certificates is increased. In future, it will be
charged as follows :—Duty £3. 13s. Gd.: ten per cent. in-
crease. 7s. 4d.; collector's fee, Is.; total, £4. Is. 10d.—Bris-
to/ Mirror.
COWES YACHT NEWS.—fit the last general meeting of the
Royal Yacht Society it was resolved unanimously that his
Royal Highness Prince Albert be requested to do the Royal
Yacht Society the honour of allowing his name to be joined
to that of her Majesty, as patron of the squadron. And his
Royal Highness has been graciously pleased to intimate to
the commodore, the Earl of Yarborough, his willingness to
accede to the wishes of the members of the squadron.
PORTSMOUTH, SATURDAY.—The Fly, 18, Commander
Loch, arived on Friday evening from South America, having
on board 1,700,000 dollars. She left Valparaiso on the 31st
of March, and Rio Janeiro on the 21st of May. At the for-
mer place, the flag of Rear-Admiral Ross was flying on board
the Calliope. The Sarnarang was to leave Valparaiso at about
the present period, with a large freight for England. It is
expected the Fly will be ordered to Plymouth to be paid off.
The committee of the House of Commons on banking will
not, it is understood, make any report during the present
session of parliament : they will merely lay the evidence on
the table of the house, with a view to its being printed and
considered during the recess. The committee have lately
been occupied with the question of the expediency of recom-
mending one bank of issue. The two 'gentlemen who were
to have been examined on the part of the joint-stock banks,
it is said, cannot be heard at present, as the case of the Bank
of England has not yet been completed.
NEWPORT, July 19.—Mr. William Foster Geach, late of
Pontypool, in this county, attorney-at-law, was last night
brought here from London, in the custody of a Bow-street
officer, charged with uttering sundry bills of exchange and
promissory notes, knowing them to be forged. He was taken
before the mayor of this borough, and after a short examina-
tion of one of the witnesses against him, he was remanded
for further examination until Tuesday next, at two o'clock in
the afternoon, when his case will be fully gone into. He is
now confined in the gaol of this town. The bills and notes
which he is charged to have so uttered amount to several
thousand pounds.—Times.
THE EGLINTOUN ARMOUR.—The sale of this superb col-
lection, which last year glittered in the lists at Eglintoun
Castle, was attended on Saturday by a great number of per-
sons f rank, both English and foreign. The great feature
of the sale was the splendid suit of fluted mail worn at the
tournament by the. Marquis of Waterford. ft is in the finest
preservation, elaborately worked, and beautifully bright. This
is one of the most perfect and 'complete suits in existence,
consisting of helmet, vizor, back• and breastplate, cuisees,
splints, &c. It was bought for 210 guineas, for the collection
in the tower of London, to which it will be a noble addition.
100 guineas were given for the suit of armour worn by Lord
Alford at the Eglintoun tournament, which suit will also be
placed in the armoury of the tower. The suit worn by Mr.
Lechmere was knocked down at 100 guineas. The cap it pie
suit of knight's armour, wholly gilt and engraved, worn by
the Earl of Eglingtoun as lord of the tournament, and sold
with the tilting apparel en suite, 176 guineas.
•

DREADFUL' EXPLOSION OF 'FIRE-DAM? AT AGECROFT
COLLIERY, PENDLETON.—On Monday morning last, a
dreadful explosion took place at Mr. Knowles's colliery ; and
it is our painful duty to state, that no less than fifteen indivi-
duals suffered considerable injury. No blame can attach to
the underlooker, or any person having the management of
the works. Every necessary precaution was taken ; and the
individual who ventured into the mine with a naked candle
had, a short time previous to the explosion, been warned of
the danger. Two persons—viz. mother and son—were con-
veyed to, the Infirmary, having received considerable injury
in different parts of the body. The others were conveyed to
their respective homes, and were promptly attended by
Messrs. Bird and Doming, of Pendleton, surgeons to the
colliery. Although the whole of them have sustained con-
siderable injury from bruises and burns (one man stating that
he was blown upwards of sixty yards), yet it is hoped, that,
with one exception, the sufferers will do well. The names
of the individuals injured are as follow :—.Tohn Bury and
Son, Pendlebury ; John Ashton, do. ; Mary and Margaret
Seddon, do. ; Thomas Sense, do.; Thomas Greenalgh, do.;
Jabez Watson, Agecroft ; Mary Garner and Son, Pendle-
bury ; J. Lee, Charlestown, Pendleton ; T. Holts, Pendle-
ton ; John Jarvis, do.; man at Height ; man at Pendlebury.
—Manchester Guardian.

ARRIVED.—IrIarn. —, from Barbadoes ; sailed 22nd June—
Barbadian, Hughes, from Falmouth, Jamaica ; sailed 15th June—
Zenobia, Putnam, from New York—Activo, Freitas, from Lisbon—
Rapid, Bounce, from St. Petersburg—Mona, Virby, from Wated
ford—Jane, Gregory, and Success, Kearns, from Arklow—Robert
Burns, Campbell, and Duke of Athol, Douglas, from Dublin—So-
beno, Savalla, from Hull—George, Birnett, from Newport.

Acadia, (steamer) from Greenock, at this port, and will sail 4th
Aug. with a mail for Halifax

Congaree,
43, long. 43

-, hence to Boston, was spoken oth July, in lat,

London, --, hence to Halifax, was spoken 12th July, in lat
46, long. 27

Mary Somerville, -, hence to Calcutta, 18th March, in lat,
2 N, long. 19 W

Devon-, Gething, hence to Sincapore, was spoken 2nd June, in
lat. 8 30 N, long. 23 30 w
Carterella, --, from Pernambuco, at Torquay
Mason, Allen, from New Orleans, at the Clyde
CARDIFF, July 22.—The Ann, Softly, from Liverpool, grounded
upon her anchor 20th instant, and filled. She is now upon Penerath
Beach.

VESSELS ENTERED FOR LOADING.
(SINCE OUR LAST PUBLICATION.)
EAST INDIES, CAPE OF GOOD HOPE, ac.
Wave, J Broadfoot, 638 Bombay, J W Brooke

WEST INDIES AND MADEIRA.
Supply, J Leslie, 150 Cuba, Kirby & Watson
Aurora, M de Mendicolanda, 200 Havana, F Huth &,Co
SOUTH AMERICA.

Balfour, W Foster, 310 Brazils, T & J Brocklebank
UNITED STATES.
Solon, S Buckman, New York, WildeS, Inekersgill & Co
Glasgow, C Little, 605 Philadelphia, Ingleby & Co
Hope. Collins, 512 New Orleans, Hughes, Cowie & Co
Talbot, J Story, 625 New York, J & W Robinson
BRITISH AMERICA.
Coronet, Bute, 170 St. Andrew, N.R. Rankin, Gilmour &Co
Julia, T Meihuish, 08 Newfoundland and Labrador, J Glynn & Son
Banffshire. R. Pitcairne, 531 Quebec, M' Leod & Yarrow
John, G Heselton, 535 Quebec, C Chaloner & Co
Neptune, J Parker, 145 St. John, Nild, Job Brothers
Carlton, A P Allen, 533 Miramichi, Rankin, Gilmour & Co

EUROPE.
Augusta, L C Bagge, 136 Nyborg, P Christianson
Rarer, E Curtis, sg rigueira, J Glynu & Son
Swallow, P Wilson, 147 Hambro', Bahr, Behrend & Co
Giorgio. G Cherico, 164 Messina, Vianna & Jones
Eleanor Palmer, , 155 Constantinople, Bahr & Co

*WOOD, Deals, 120 stand. in. duty paid
Archangel £l9 o @ 20 0
Memel 17 0-18 0
Gothenburg l6 0--16 10 Not above 16 ft
Wyburg l6 10 - 18 0 I F. t'l9. B. P. 2.
Petersburg 17 0 - 19 10 21 feet.
PLANKS, per foot of 2 inches thick. £22...e2 103.
Danzig, Deck
British American Pine
LArusvoon, per fathom.
Danzig, 4 feet .18 10 g 10 £4 ss.
British American • 4 10 5 10 155.
MAHOGANY, per foot of 1 inch thick. II
Honduras
Cuba
St. Domingo 1 0 2 0 1
JAK PLANKS, British American none. ,iss per load.
ricArt wool), per cubic feet
STAVES, per 1200.
-"Danzig, C. Pipe <el4o 0 —145 0 1 Not ab. 36 in.
Hhd. 7O 0 80 0 I
~ S.. ~..
Quebec, red, I. inch thick, ..• ...',13 - •
1
and 5} feet long
Do. Puncheon l4 0— 24 0 J 3 0 6s.
Timsen, per cubic foot. s. d. s. d.
Oak 2 6 3 o !
Pine, British Amer. common
red 1 6 2 0 ; per load.
yellow
Danzig, middling 2 21— 2 3
Memel, middling 2 2a— 2 3 IL2 15s. ti, load
Riga, red 2 sa 2 6 ,
*There is an additional duty of 5 per cent. on these rates.