BELGIUM.

The treaty proposed between the United States and Belgium, which had received the signatures of the respective plenipotentiaries, was not ratified by the Belgian Chambers; consequently, there exists none between the two countries. Vessels of the United States are admitted into the ports of Belgium on the footing of the most favored nations. There is, however, a privilege secured to the national flag, which operates disadvantageously to foreign shipping of every country. By the 10th article of the law of the 12th July, 1821, it is provided that one-tenth of the import and export duties shall be returned on all merchandise imported or exported by national vessels, unless the importation or exportation, under the national flag, is found to be already favored in the general law or in the tariff. Salt and sugar belong to the class which is favored by the tariff itself, and are not, therefore, entitled to this return. The produce of a national whale fishery is also protected; but there is not a whaler under the Belgian flag. Notwithstanding that Belgium has recently concluded treaties of commerce with several countries, in no instance has this discrimination in favor of the national flag been revoked. No privilege is permitted to the commerce of other nations which is not extended to the United States. A restriction not imposed on the commerce of the United States, but to which the commerce of the few other nations which have no treaties with Belgium is subject, is that of a discriminating tonnage duty. In this respect, United States vessels are placed on the footing of national vessels, paying once in twelve months, however many voyages they may perform, 3675 cts. per ton; while the vessels of France, and other nations not assimilated to national, pay, for each voyage, $0.38.735 per ton. An American vessel may land her cargo at one or more Belgian ports, by making her custom-house entry to that effect at the first port of entry; but the carriage or transhipment of goods from one Belgian port to another is only permitted to the national flag. In carrying merchandise from a Belgian port to any other country, United States vessels would enjoy the same privileges as national vessels, with the exception of the return of 10 per cent. of the duties.

By a royal ordinance of 5th June, 1839, the tolls levied by the Government of the Low Countries, on foreign vessels passing up and down the Scheldt, are directed to be reimbursed to the ships of all nations. To meet, in part, the costs of this reimbursement, an additional tax of 3 centimes is imposed on the tonnage and transit duties.

The charges and fees established by the quarantine regulations have been regarded as oppressive. In reply to complaints made to the Belgian Government, an assurance has been given that these charges will be considerably reduced within the present year. By a law of 10th December, 1839, a reduction has been made on the rates of brokerage in the port of Antwerp.

In estimating the tonnage duties, and the port charges dependent on tonnage, United States vessels are exposed to impositions, which separate them disadvantageously from Belgian vessels, by their mode of measurement. The difference to the prejudice of the American trade, in the payment of the tonnage duty, according to the Belgian instead of the American measurement, has been calculated at 14 per cent. So that, although admitted, in terms, to the privileges of the national flag, there exists, in fact, a discrimination injurious to the American trade.

The tabular statement appended to this report exhibits a considerable increase in the exports of cotton, tobacco, and rice, from the United States to the Belgian ports, in the year 1840. The modifications of the tariff of Belgium, so far as they affect the trade of the United States, made in 1841, will be found in the following schedules:

By a ministerial decision of the 10th March, 1841, the waste of cotton thread, unfit for the loom, is chargeable with an import duty of 2 per cent. By the law of 10th April, 1841, the duty on foreign cod fish is fixed at 37.4 cents per ton of 350 pounds, being a reduction from the previous duties of $2 00 per ton.

SARDINIA.

There are no returns in the Department to show what amount of exports and imports has taken place between Sardinia and the United States.

The treaty of November, 1839, forms the basis of the commercial intercourse between the United States and this kingdom, which is one of reciprocity. A construction has been given to the third article of this treaty, by the Sardinian Government, the practical effect of which is injurious to the United States. By the third article, the Government of Sardinia reserves the right to impose a transit duty on the merchandise of the United States passing from the free port of Genoa through the dominions of His Sardinian Majesty. In pursuance of this authority, the Government has exacted a duty on the tobacco of the United States, imported from the United States, of two francs (371⁄2 cents) per quintal, which is called a transit duty; and a correspondence between this Department and the Sardinian chargé d'affaires has taken place in relation to this point. It has been maintained by this Government that the duty was intended exclusively "to meet the expenses of the necessary precautionary measures against smuggling." The amount of duty exacted greatly exceeding those expenses, and the fact that, instead of receiving that application, the duty passed into the royal treasury, have been referred to to show that this course is a violation of the fourteenth article of the treaty, in which it is declared that "all articles of commerce, the growth or manufacture of the United States of America, and the products of their fisheries, with the exception of salt, gunpowder, and tobacco manufactured for use, shall be permitted to pass in transitu from the freeport of Genoa through the territories of His Sardinian Majesty," &c.

That the "expenses of the necessary precautionary measures against smuggling" could be met by the imposition of a duty less oppressive in its operation appears to be clear.

THE TWO SICILIES.

There exists no commercial treaty between the United States and the Two Sicilies.

Cotton. The tabular statement for the year 1840 exhibits no exports of cotton direct from the United States to the Sicilian ports.

Tobacco. This article is, in the ports of continental Sicily, a royal monopoly, belonging to the class of articles the revenue from which comes under the name of "reserved duties." The others are salt, playing cards, saltpetre, gunpowder, and snow. Tobacco has been farmed out for a million of ducats, ($800,000,) and salt for about three times that amount. This system of "reserved duties" has not been introduced into the island of Sicily, but the duty imposed on tobacco, in the ports of the island is so high as almost to amount to a prohibition. The exports of tobacco from the United States to the Sicilian ports are inconsiderable, but exhibit a gradual increase.

Rice. The only export of this staple direct from the United States to the Sicilies, during the three years embraced in the tabular statements, occurs in 1840. In the kingdom of Naples, rice is cultivated to a less extent than formerly. The consumption is trifling; maccaroni and other paste, made from hard wheat, being used in its stead. American and Lombard rice is carried into the Sicilian ports, from Marseilles, Genoa, and Leghorn,

the former producing from 12 to 14 ducats ($9 60 to $11 20) per cantaro, (196 pounds,) and the latter a ducat or two less, duty included.

Sugar. The export of this article to.the Sicilies, in 1840, more than doubled that of the preceding year. The value of this single export, indeed, exceeds the aggregate value of all the other exports from the United States to the Sicilies, in either of the years 1838, 1839, or 1840. The refined sugar is manufactured in the United States from the coarse sugars of Cuba, the Brazils, Batavia, and Manilla, the importation of which gives employment to a large amount of American tonnage.

Vessels of the United States rarely enter the ports of the Sicilies, except in ballast. United States produce is carried in Sicilian bottoms, which have, over the American flag, an advantage of 40 per cent. in the duties, which are themselves so high as to operate as a prohibition to vessels of the United States. A royal decree conferred this advantage on the Sicilian flag for three years from July, 1837, but it still remains in force. A trifling modification of the quarantine regulations has been granted to the United States, so that United States vessels, entering Sicilian ports in ballast, or with goods unsusceptible of contagion, are now subjected to a quarantine. of eight days' observation in the port of Naples, instead of fourteen days at the island of Nisita.

A recent decree of the Government of the Sicilies permits all vessels to call off any port in that kingdom, free of expense, for the purpose of obtaining information respecting markets, &c. Previous to this relaxation, a tonnage duty was exacted on all vessels anchoring in the roadsteads, the same as if they had entered the port, and loaded or discharged there.

On the 1st of January last, a diminution of the duties on the export of sulphur, to the amount of two-fifths of the whole, went into effect.

ITALY.

Previous to 1827, vessels of the United States, trading to the pontifical ports, and the vessels of His Holiness the Pope, trading to the ports of the United States, were subjected to certain discriminating duties. But in consequence of the production of satisfactory evidence by the consul general of the Pope, "that all foreign and discriminating duties of tonnage and impost within the dominions of His Holiness, so far as respected vessels of the United States, and the merchandise of their produce or manufacture imported in the same, were suspended and discontinued," the President of the United States, by virtue of the power vested in him by the act of Congress of January 7, 1824, issued a proclamation declaring the suspension and discontinuance of all such duties in the vessels and cargoes of the subjects of His Holiness the Pope in the ports of the United States.

BRAZIL.

The tariff which obtained during the years 1838, 1839, and 1840, is the same which is in force at present, with exception of the annexed modifications, affecting the most important export from the United States.

"The Regent, in the name of the Emperor Don Pedro II, by virtue of authority given to the Governnient by article 20 of the law of 20th October, 1838, No. 60, has been pleased to decree the following:

"Art. 1st. During the financial years 1839 to 1840, all wines and spirituous liquors imported into Brazil, of foreign production, shall pay at the custom-house a duty of 50 per cent., therein included all imposts to which the same have hitherto been subject, except that of storage:

"Excepting, always, such wines and spirituous liquors as may be the production of countries with which Brazil has treaties in force.

"Art. 2d. All liquids and flour, of foreign production, shall pay duty on valuations fixed by a weekly tariff, organized in every custom-house by a committee of fit persons, of whom the inspector of the respective customhouse shall be one.

"Rio de Janeiro, 6th May, 1839, and eighteenth of the independence of the empire.

"PEDRO DE ARANJO LIMA.

"CANDIDO BAPTISTA DE OLIVEIRA."

Imperial decree of 7th January, 1840, relative to the valuation in the custom-houses, of liquids and flour

DECREE. (Archives du Commerce, April, 1840.)

"The Regent, in the name of the Emperor Don Pedro II, taking into consideration the inconveniences which result from the organization of pautus of weekly valuations, created by article second of the decree of May 6, 1839, for the payment of duties on liquids generally, and flour of foreign production, revokes said article, and ordains, that the pauta for the payment of these duties shall be established in the form expressed by the regulations of the customs of the empire, and by the commission appointed by decree of 27th May, of said year.

"Palace of Rio de Janeiro, January 7, 1840, and nineteenth of the independence of the empire.

"PEDRO DE ARANJO LIMA.

"MANUEL ALVES BRANDO."