commodity made use of, under a duty of 1s. or 5s. per lb., cwt. &c., that would be made use of under a duty of 2s. or 10s., the revenue would gain nothing by the increase, while the comforts of the consumers would be materially lessened. They proceeded on a more compendious plan; and concluded that, because an article subjected to a duty yielded a certain revenue, it would yield twice, three, or four times as much were the duty doubled, trebled, or quadrupled! Consistently with this principle, if we may so term it, the duties on tea were raised from 12 to 100 per cent.; those on sugar from 12s. 4d. to 30s. a cwt.; on pepper from 3d. to 2s. 6d. per lb.; on brandy and geneva from 6s. to 22s. 6d. a gallon; on port wine from 377. 16s. to 1147. 13s. a tun, &c.; while the ad valorem duties were mostly all either doubled or trebled! Mr. Vansittart carried this system to an extreme; so much so, that the enormous additions made during his administration to the duties, by checking consumption, or diverting it into illegitimate channels, or both, in most cases added nothing whatever to the revenue, and frequently even occasioned its reduction! Since 1825, however, a very great improvement has been made in the system of duties. Many of those that were most oppressive have been materially reduced, while not a few have been wholly repealed; and we are glad to have to add, that in every instance in which oppressive duties have been adequately reduced, a greater amount of revenue has been derived from the lower rate of duty than from the higher. (See COFFEE, MALT, SPIRITS, WINE, &c.) The existing tariff is, in fact, in many respects, preferable to that of 1787. The most objectionable of the present duties are those on timber, corn, brandy, geneva, sugar, tobacco, currants, and a few others; and of these, the first-mentioned 4 are not really imposed for the sake of revenue, but to bolster up peculiar interests. We have elsewhere pointed out the practical operation of the duties in question, and their mischievous influence on the public interests.-(See TIMBER, CORN LAWS AND CORN TRADE, BRANDY, &c.) It is not surely possible that these duties can be allowed to continue much longer on their present footing. Experience has shown that, instead of increasing, excessive duties powerfully contribute to diminish revenue; at the same time that they give rise to a vast amount of smuggling and demoralisation, which it is impossible to get rid of otherwise than by their reduction. It is, besides, the bounden duty of government to make the interests of the few submit to those of the many; and there is plainly neither sense nor justice in inflicting an injury on the public by imposing duties, not for the sake of revenue-the only legitimate purpose for which they can be imposed-but to enable a limited number of individuals to linger on in disadvantageous businesses. The change from a bad to a better system ought, no doubt, to be cautiously and gradually brought about. But the longer the period required for the transition, the less ought to be the delay in entering upon it. Drawbacks.-The fewness of the drawbacks at present, compared with their number a few years ago, is a consequence of the extension of the warehousing and bonding system. When goods of all sorts may be freely imported and lodged in warehouses without paying any duty, the necessity of granting drawbacks is obviated; and, while all commercial operations are facilitated, frauds are prevented. (Instead of the customs duties on the undermentioned articles, imposed by the act 3 & 4 Will. 4. c. 56., given in the first column of the foregoing Table entitled TARIFF, the acts 4 & 5 Will. 4. c. 89., 5 & 6 Will. 4. c. 32., 6 & 7 Will. 4. c. 60., and 1 & 2 Vict. c. 113., &c. have substituted the following: the produce of or imported from any part of the (Note. See art. Olive Oil in this Supplement.) Olive wood, the produce of, or imported from, any foreign country Opium Orange flower water Palm oil Pears, dried the ton the lb. the lb. the cwt. 2 10 0 Palmetto thatch, the produce of and imported from the Pears, raw, for every 1001. of the value Plantains, dried, the produce of and imported from the value Goose skins, undressed Speckled wood, the produce of, or imported from, any Spirits, viz., liqueurs, the produce of and imported from not being of greater strength than the strength of proof by Sykes's hydrometer being of greater strength Spirits or strong waters, viz.: - the gallon 090 8 13 0 for every gallon of such spirits, or strong waters, of not being spirits or strong waters the produce of any Spirits or strong waters, the produce of any British Succades, the produce of, or imported from, any foreign Sugar, the produce of British India the oz. the oz. 10 the cwt. 1 0 the cwt. 0 7 0 the oz. the ton the cwt. 0 0 01 09000 6 0 the load 0 0 1 1 Verdigris the cwt. the cwt. the cwt. the ton the lb. 010 0 15 0 0 10 Water, viz., mineral water. - the gallon 200 006 001 the produce of and imported from any British pos. session the cwt. 0 7 6 Rice, rough, or paddy, the produce of the west coast of Wax, viz., bees' wax, unbleached, the produce of the TARIFF, (AUSTRIAN.)-Subjoined is the tariff of the import, export, and transit duties charged in the Austrian empire on some of the most important articles of trade and consumption. It came into operation on the 27th of February, 1838. The duties imposed by this tariff, though, in some instances, considerably lower than those formerly charged, are still, speaking generally, very heavy. The duty on cotton and woollen goods, for example, is 60 per cent. ad valorem; while that on coffee is 38s. the English cwt., that on raw sugar for consumption, 32s. the cwt., and so forth. There is, in fact, a singular contradiction in the commercial policy of Austria; in some respects it is as liberal as could be wished for, while in others it is selfish and illiberal in the extreme. In all that respects ports and shipping, the legislation of Austria may be advantageously contrasted with that of almost any other nation. All articles are freely admitted into Trieste and Venice, and may be consumed in them, or warehoused and re-exported without being liable to any duty, the port charges being at the same time very reasonable. But the moment that it is attempted to introduce any article from a free port into the interior, it is loaded with oppressive duties, and subjected to vexatious regulations. These have been imposed in the view of protecting and encouraging domestic industry; but it is, perhaps, unnecessary to say that their effect in Austria, as in all other countries, has been precisely the reverse. Instead of trusting to their own exertions, and bringing the inexhaustible resources of science and ingenuity to their aid, the native producers, deprived of the stimulus of competition, depend for success on the efforts of the customs' officers to exclude foreign products, and to secure them a monopoly. There is, consequently, but little improvement. Every thing has about it an air of languor and routine. Most part, also, of the foreign products to be met with in the interior, have found their way there through clandestine channels. The mischievous influence of such a system is, indeed, too obvious to be disputed by any one not interested in its support. The recent modifications of the tariff, and the commercial treaty negotiated with this country, may, we hope, be regarded as the forerunners of still greater changes. A reduction of the duty on most foreign articles to a third or a fourth part of its present amount, would do more than any thing else to promote the industry of the empire, to stimulate commerce, and to increase the customs' revenue. Now that the navigation of the Danube is being opened, a reduction of this sort is more than ever necessary. The introduction of a taste for the productions of foreigners is of all others the most likely means by which the long dormant energies, and immense productive capacities of Hungary, Transylvania, and the other eastern provinces of the empire, may be stimulated and developed. Unluckily, however, the existing duties must either go far, by excluding foreign products, wholly to prevent the formation of such a taste in the countries referred to, or if they should be imported, it will only be in limited quantities, and through the agency of the smuggler. The latter derives employment and wealth from this vicious system; and were it intended for his advantage, it might be said to be well contrived, and the means judiciously adapted to bring about the desired end. But it is directly opposed to invention and industry; paralyses the manufactures it was intended to protect; and either annihilates all commerce, or makes it redound to the advantage only of those who trample on the laws. No system can be more completely at variance with the paternal intentions of the Austrian government; and its downfall may be expected the moment they become fully aware of its real nature and practical influence. The great drawback under which Austria labours, is the situation of. by far the larger portion of her provinces in the central parts of Europe; and separated from the great markets for their produce, either by a wide tract of intervening country, or by high mountain ridges, Austria is naturally an agricultural country; and, unless compelled by circumstances to divert a portion of her energies to manufactures, will, no doubt, continue such for a lengthened period: and hence, as the products of agricultural industry are at once heavy and bulky in proportion to their value, the advantage of opening improved channels of communication with other countries. In this respect, the free navigation of the Danube is of much importance, though more stress has been laid upon it in this country than it probably deserves. The expense of carrying corn and timber from Hungary to the Black Sea, and thence to the ports of Western Europe, will, we apprehend, always be found too heavy to permit of England or France ever supplying themselves, at least to any considerable extent, with the corn, flax, or timber of Hungary or Transylvania. The cost of conveying produce from the interior of the continent to the nearest shipping ports, is a most important element, which is too generally lost sight of in this country. To show its influence, we may mention that, on the 28th of November, 1838, wheat sold at Lemberg, one of the principal markets of Galicia, for 15s. 2d. a quarter; when its price at Dantzic, on the 20th of the same month, was 41s. 6d.; the difference, amounting to 26s. 4d. a quarter, being occasioned by the difficulty and expense of conveying corn down the Vistula, from Lemberg to Dantzic. We may remark, by the way, that this fact sets in a very striking point of view the absurdity of the statements so frequently put forth in our newspapers, contrasting prices in this country with those in foreign markets, and ascribing their excess in England wholly to the influence of our corn laws. The Austrian government and people have long been alive to the many advantages that would result from opening a communication between Hungary and Fiume, and other ports on the Adriatic. And notwithstanding the obstacles opposed by the interposition of the Julian Alps, and other mountain ridges, an excellent road has been carried from Carlstadt to Fiume. Still, however, the expenses of the carriage of bulky products are too great to make this route sufficiently available; and the advantage of further improving and cheapening the communication is too obvious to need being pointed out. TABLE of Import, Export, and Transit Duties levied in the Austrian Empire on the following Articles, as modified by the late Imperial Ordinance in force from the 27th of February, 1838. One Vienna pound = 1.235 lb. avoirdupois, hence the centner of 100 Vienna pounds = 123-5 or 1234 lbs. avoirdupois. The Austrian florin of the standard of 20 to the Cologne mark, is almost exactly 2 shillings sterling. In the Lombardo Venetian kingdom, the centner of 100 kilogrammes is still the weight used in levying the duty, the difference between 100 kilogrammes=78-8 lbs. of Austria being allowed. TARIFF (RUSSIAN).-By comparing the following important document with the late tariff, it will be seen that nearly 100 articles that were formerly prohibited are now admitted under payment of duties; and that the duties on several articles that were formerly admitted have been materially reduced. The publication of this tariff is evidence that sounder and more enlarged opinions on commercial affairs have made their way into the cabinet of Petersburg. The duties on many imported articles are still, no doubt, quite oppressive; but it may be fairly presumed that the advantages resulting from the increased commerce which the present measure will certainly occasion, will most likely lead, and probably at no very distant period, to further relaxations. No European country possesses half the resources, or means of adding to her wealth and population, that are possessed by Russia; and nothing will do half so much to excite the industry of the people, and to make them avail themselves of the vast capacities of production within their reach, as the establishment of a liberal commercial system. Russia has already reaped very great advantages from her foreign trade; but they are trifling compared to what they would be, were she to renounce al! attempts prematurely to bolster up the finer descriptions of manufactures, and to allow her industry to be employed in preference in the numerous departments in which she is either equal or superior to others. Having by far the largest share of the foreign trade of Russia, it is pretty certain that the new tariff will be decidedly more advantageous to us than to any other foreign power. The Russian government was, no question, fully aware of this, and the concessions are on that account the more creditable to it. No one acquainted with the history of this country during the last half dozen years, can fail to know that a party amongst us have exerted themselves to the utmost to embroil the two countries; and have even gone so far, in furtherance of their object, as to establish journals apparently for the sole purpose of abusing and misrepresenting the government and people of Russia. We are not going to undertake the defence of that power, but we have yet to learn what she has done to injure us; and her conquests, how objectionable soever in some respects, have, in most instances, materially promoted the interests of commerce and civilisation. The Russian government has, however, acted wisely as well as magnanimously in despising the abuse alluded to. Instead of being enemies or estranged from each other, there are no two nations between whom so intimate a friendship ought to prevail as Russia and England. They have no really conflicting interests; she cannot injure us, nor we her. The products of the one country are admirably suited for the markets of the other; and a farther modification of protecting duties in Russia, accompanied, as it should be, by the adjustment of our regulations as to corn and timber on sound principles, would add prodigiously to the intercourse between the two countries, and establish it on foundations not to be shaken. TARIFF of the Articles of Foreign Merchandise, the Importation of which is permitted into Russia, and of various Articles the Duty upon which has been reduced or modified. Description of Merchandise. considered as non-transparent, or demi-transparent, and seeing the great difference in the custom house duties on these articles, it is ordained, that in the number of goods of this description, of which the duty on the non-transparent is fixed at 70 copecs, and on the transparent and demi-transparent at 2 roubles 20 copecs per lb., those shall be considered as non-transparent which, in the pound weight, contain less than 93 archines square; those, on the contrary, which contain more than 94, and not more. than 121 archines square, shall pay rouble 40 copecs, instead of 2 roubles 20 copecs, in silver money, per lb. The minister of finance is furthermore authorised to make, during the year 1838, such changes as may, by the practice of the interval, appear necessary with regard to the contents of the weight of the above-mentioned articles, by giving the trading public due notice of his determination. He shall, besides, send to the custom houses, and give them the necessary instructions upon the subject of the duties to be levied upon those goods which until now have been considered transparent, even when these objects cannot be assimilated to the above rule. [It is self-evident that this rule does not extend to the cotton goods, upon which a duty has been. imposed of more than 70 copecs per lb. on the one description, and of 2 roubles 20 copecs per lb. on the other; nor upon those specifically mentioned, as tulles, pettinets, and lace of Turkish fabric, admitted exclusively into the ports of the Black Sea, and the Sea of Azof.] Import Duty. Cotton goods, dyed, of one colour, and embroi dered (those excepted which may be mentioned in another part of this tariff) Handkerchiefs of the same description All cotton goods, of various colours and designs, whether striped or woven, made up and embroidered, &c. (except those specially men. tioned elsewhere) Handkerchiefs of a similar description [Observations.-1. Nankins and all sorts of cotton and half cotton goods, woven and printed, whether transparent, non-transparent, or demi-transparent, with the exception of those hereinafter named, remain prohibited. 2. Turkish goods, up to this time prohibited or not named, are to be included in the list above mentioned. 3. As doubts often arise whether white cotton goods, when checked or striped, or otherwise similarly designed, are to be VOL. II.-3 F Chalk per berkov. 1 per lb. 4 free. - per lb. 5034 Enamel-paintings upon enamel, except images free. |