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in ballast, are chargeable with a duty of 374 cents per ton, on their entry into port. The duty demanded on the passport, and the permit necessary for loading or discharging cargo, is fixed at 9 cents. There is no charge for clearance, discharge, or certificate. The products of France, with the exception of sugars, as well as foreign produce nationalized in France by the payment of the duties, are freely admitted on the production of the customhouse clearance of the French port from which they were brought. Foreign merchandise, whether coming from French or foreign ports, is also admitted on payment of certain duties, which are specified. Goods shipped for a foreign port, with the exception of grain and flour, (which are exempted from all duties,) pay an export duty similar to that established on their export in the French tariff; or, if their export from France is prohibited, 15 per cent. ad valorem. Entrepôts are established, where foreign merchandise may be warehoused, and whence it may be taken for re-exportation to France, or for any other entrepôt, free from duty. A tariff of fees for quarantine was established from the 1st of March, 1835.

ISLE OF BOURBON.-By a law of 12th July, 1837, merchandise, the produce of Europe, or of other countries on the coast of the Mediterranean, is declared inadmissible to the entrepôt in this island, unless directly imported from the place of production, or from French entrepôts, by French vessels. But merchandise of every other origin may be imported under any flag.

SENEGAL. The only port in Senegal which is open to foreign trade is Goree; and in this port United States' vessels enjoy the privileges of French vessels, paying a tonnage duty of 184 cents per ton. As regards naviga tion-duties upon importations in the colony of Senegal, through the port of Goree, the United States dag therefore is assimilated to the French flag, as it is in the ports of Martinique and Guadaloupe. The other ports in Senegal are closed against the United States flag, as well as against that of all other foreign nations. Previous to 1831, gum Senegal was exported only to France, and from her entrepôts was supplied to the foreign markets. On the 1st of October, 1831, a royal ordinance was issued, which allows the direct exportation to foreign countries of gum Senegal, from the port of Goree.

NORTH AMERICA.-ST. PIERRE AND MIQUELON.-These are French fisheries near the coast of Newfoundland, the commercial intercourse with which is carried on by French vessels.

INDIA. The incorporation of the first French East India Company was by a charter for fifteen years, granted in 1604, by Henry IV. In 1672, the French purchased Pondicherry from the King of Visiapoor, retaining possession until 1693, when it fell into the hands of the Dutch. At the peace of Ryswick, in 1697, it was given up to France. Boscawen made an unsuccessful attempt against this place in 1748, but it was taken by the English troops under Colonel Coote in 1761, and was restored to France about two years afterwards. In 1778, Pondicherry again surrendered to Sir Hector Munro, and was again relinquished by the English Government in 1783. Great Britain obtained possession of the settlement, for the third time, in 1793; and it was restored at the peace of Amiens in 1802. In the following year it was again occupied by a British garrison, and by the second peace of Paris, in 1815, it finally and permanently reverted to France. In consequence of this frequent change of masters, the commerce

of this once flourishing and important settlement has dwindled to insignificance. The law of 17th May, 1826, provides that the distinction between the French and foreign factories in India shall be suppressed in the tariffs, and merchandise from one or the other of these settlements, not specially excepted, shall pay no other duties than are imposed on the same articles brought from the French settlements.

SPAIN AND ITS COLONIAL POSSESSIONS.

Treaties with the United States. The treaty of the 3d March, 1796, between the United States and Spain, so far as it relates to navigation, provides chiefly for the protection of property during a state of war, either between the parties, or when one of the parties is engaged in war, the other remaining neutral. Of this treaty, as well as the subsequent treaty of 1819, a faithful digest will be found on the 281st page, vol. 2d, of "Commercial Regulations."

Commercial legislation. The first tariff published by the Spanish Goverument was dated in 1783, previous to which, the duties of importation were subject wholly to the local authorities of the different ports. The publication of this tariff did not, however, put an end to this system, and variations were continually made until the year 1808, when the exclusive policy of the tariff was almost wholly changed by order of the then existing provisional Government. In 1814, these changes were annulled by decree of Ferdinand, and the tariff nominally restored to the state in which it was left at the death of Charles III, in 1788. In 1816, another tariff law was issued by the Cortes, and by order of that body was again reformed in 1820. Thus reformed, it contained a provision imposing an additional duty of one-third more upon goods imported under a foreign flag than was exacted upon importations under the Spanish. A translation of this tariff may be found in vol. 2d, of “Commercial Regulations." In 1824, a board of revision was authorized by the Cortes to compile a new tariff. The issue of this was the "Real Arancel of 1825," taking effect on the 1st of January, 1826, and was the last tariff issued by the Spauish Government to the date of August, 1839. By royal decree of January, 1839, a board of revision was appointed for a reformation of the tariff, to be founded on a system of reciprocity with other nations; their report, if any, has not been received by this Department to this date (December, 1841.)

This tariff has been taken as the text in preparing the table on the amount of imports from the United States, with the duties thereon, except in case of modification by royal decree or otherwise, since it appears that the local authorities of the different ports have often assumed the power of increasing or alleviating the duties, to create forced revenues-a power which is nominally vested in the sovereign, and even then requiring the approval of the Cortes.

This state of things has arisen from the civil dissensions of that country, and consequent disarrangement of commercial affairs.

A royal decree of June, 1830, imposes an additional discriminating duty against indirect trade, of one per cent. ad valorem, or four per cent. on the amount of duty in the tariff. (Gaceta de Madrid.)

Royal order of 29th January, 1834, regulates the duty on staves. (Vide * Staves.")

By a royal decree of 20th April, 1833, the introduction into Spain of window glass and glass lanterns was prohibited.

August 6, 1836, the prices fixed for the sale of tobacco, and the import duties thereon, were reduced about fifty per cent. by the board of Government of the province of Malaga. (Archives du Commerce, September, 1836.) The same board authorized the admission of cotton tissues for a term of one month, at a duty of 16 per cent. ad valorem ; this was suspended after fifteen days.

November 23, 1835, a royal decree was issued, requiring manifests of cargoes, and imposing strict regulations with regard to them, containing also instructions to consuls, &c. (Archives du Commerce, January, 1836.) November 10, 1836, the board of armament and defence for the province of Malaga issued a proclamation establishing certain extraordinary additional duties, to defray the expenses of the war, to be continued for the duration of the war, or until the Cortes or Government should otherwise decree. (Archives du Commerce, January, 1837.)

June, 1829, a royal decree, to render effective the prohibition on exporting merino rams, limits the number, &c.; a new order of 20th January, 1834, abrogates this law and specifies the export duty.

14th August, 1839, a royal order permits the importation of separate pieces of machinery, for the construction of steam engines, at one per cent. duty under all flags, provided they are such as cannot be made at the manufactories in the kingdom. (Archives du Commerce, August, 1839.)

15th August, 1838, a royal order permits foreign vessels direct from Newfoundland, with codfish, in transit to other ports of the peninsula, and taking salt in return, to transship the same on board of any vessel, foreign or national, on payment in the ports of its destination of the same duties required as when imported under a foreign flag.

17th August, 1839, a royal order permits an individual to introduce iron castings, to be used as models in the construction of machines at his foundries, on payment of 25 or 30 per cent., according to the flag.

15th March, 1839, the provincial deputation of Biscay published certain rates of duty on tobacco, upon its admission into Bilbao, (Vide "Tobacco.") Archives du Commerce, May, 1840.)

10th April, 1840, the general deputation of Biscay imposed certain restrictions on the importation of foreign iron, accompanied by a tariff. (Vide "Iron.")

Since the year 1820, there has existed a discriminating duty on nearly all articles the growth, produce, &c., of other countries, of from 10 to 50 per cent. in favor of Spanish bottoms. The "order real" issued in 1830, of which a notice is to be found on page 412, vol. 2d of the "Commercial Regulations," without alleviating the prior discrimination contained in the tariff, created an additional discrimination of 4 per cent. on the amount of tariff, against indirect trade.

The discrimination is greatest on many of the most important productions of the United States, amounting, in most cases, to a prohibition of importation in vessels of the United States.

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In the statement of the Treasury reports," (from which the amount of domestic exports are taken,) many articles are recorded as shipped to Spain, which are prohibited by the tariff of 1825, and concerning which no modifying decree can be found. This discrepancy can be accounted for by the fact, that cargoes are often cleared for ports other than those intended as the market.

No means existing for information as to the precise nature of the car

goes of Spanish or United States vessels individually, in estimating the amount of duties, it has been presumed that articles on which the discrimination is greatest would be exported chiefly in Spanish bottoms; the difference in the value of exports to Spain (according to the Treasury reports) is about three in United States vessels to two in "foreign ;" and as no inducement exists to engage the commerce of other nations, it is presumed these foreign vessels were Spanish. The estimates have been calculated accordingly. In consequence, however, of the civil wars which have prevailed in Spain during a series of years-the consequent derangement of legal commerce and prevalence of smuggling-the practice of local variations of the tariff, and the extreme difficulty of obtaining the requisite information, not even an approximate estimate of imports from the United States, and duties paid thereon, during the years embraced in the tabular statement, can be ventured upon with any hope of correctness.

REVIEW OF THE PRINCIPAL PRODUCTIONS OF THE UNITED STATES, IN CONNEXION WITH THE COMMERCE OF SPAIN.

COTTON.

By returns from the consulate at Malaga, it appears that the province. of Catalonia consumes about 30,000 bales of American cotton annually. The discriminative duty is, however, so great that it c nnot be imported in American bottoms, and a further inducement to Spanish bottoms is held out by an alleviation of a large portion of the duty on such cargoes as pass through the warehouses (depositos) of Cuba and Porto Rico, as will be seen from the following amount of duties on one hundred pounds of cotton at its importation into Spain:

Direct from the U. S., 100 lbs. cotton, (all duties,) under Spanish flag $2 75 Do do do do under foreign flag 4 07 From the warehouses in Cuba and Porto Rico, 100 lbs. cotton, under Spanish flag

From the warehouses in Cuba and Porto Rico, 100 lbs. cotton, under foreign flag

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This trade is carried on in Spanish vessels, and in a manner which appears to be in direct contravention of the act of Congress of June 1834, imposing countervailing tonnage duties upon cargoes shipped in Spanish vessels from ports of the United States for ports in the islands of Cuba and Porto Rico, and requiring bonds from all Spanish vessels clearing from the United States for other ports or places, that no part of their cargo shall be landed in any port of said islands.

The law is stated to be evaded thus: Havana in Cuba, and St Juan in Porto Rico, being constituted ports of deposite, with the impost of 2 per cent. duty for storage, Spanish vessels clearing out from New Orleans and Mobile give the bonds required, and, under plea of stress of weather, want of provision, &e., put into these ports of deposite, and take out papers to Spain thus availing themselves of the alleviation of duty allowed by that Government.

The lirect trade to Spain in this article is wholly confined to Spanish vessels; a large portion of the "carrying trade" between New Orleans and the depositos of Havana is, however, prosecuted in vessels of the United States.

TOBACCO.

Tobacco, though nominally prohibited by the tariff of 1825, has still been taken in small quantities through the legal channels. The importation and sale of this article being a Government monopoly, the constant demand for it has enabled the authorities to raise large sums to meet exigencies, by means of the local legislation before mentioned; for example: by decision of the Board of Government of Malaga, in August, 1836, the selling price and the duties of importation on tobacco were reduced about 50 per cent. The object of this appears to have been to raise a revenue from the importation of manufactured tobacco, and also to force the sale of the leaf tobacco then lying in the Government stores, by fixing the selling price of the latter article less than the import duty. As will be seen from the following table of rates of duty and price, this object could be thus accomplished.

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NOTE. By a provision of the order, the tobacco lying in the Government stores was included in the reduction.

Rates of duty on tobacco imported into Bilbao, established by the provincial deputation of Biscay, March, 1839.

In leaf.

Havana

35 cents

Virginia, Kentucky, and Maryland 174 cents
Brazil

Cigars of Havana

Per lb. of 16 oz. 4 drs.

25 cents
60 cents

June, 1838, an American vessel, with a cargo of 110 hogsheads of tobacco, was permitted to land in Bilbao; in the same port, in June, 1839, two United States vessels, with cargoes of tobacco, were not permitted to land.

(Consular returns.)

The Treasury reports record, as shipped from the United States for Spain, during the years 1838, 1839, 1840, 3,201 hogsheads-value $362,340; from causes before stated, no estimate can be made of the amount of revenue derived by the Spanish Government from these importations: more than two-thirds, it is believed,having been smuggled into the kingdom.

RICE.

Rice is charged with high prohibitive duties.

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