Account of the Quantities of Tobacco retained for Home Consumption, the Rates of Duty thereon ; and the Total Nett Produce of the Duties, in Great Britain and Ireland; from 1789 to 1833, both inclusive. (Parl. Papers, No. 340. Sess. 1829, No. 747. Sess. 1833, and No. 212. Sess. 1834.)

Regulations as to Importation.-Tobacco is not to be imported in a vessel of less than 120 tons burden; nor unless in hogsheads, casks, chests, or cases, containing at least 100 lbs. nett weight, if from the East Indies; or 450 lbs. weight, if from any other place; or 100 lbs. weight, if cigars; except tobacco from Turkey, which may be packed in separate bags or packages, provided the outward package be a hogshead, cask, chest, or case, containing 450 lbs. nett at least; and except Guatemala and Colombian tobacco, which may be imported in packages of not less than 90 lbs. Tobacco is not allowed to be imported, unless into the following ports; viz. London, Liverpool, Bristol, Lancaster, Cowes, Falmouth, Whitehaven, Hull, Glasgow, Port Glasgow, Greenock, Leith, Newcastle, Plymouth, Belfast, Cork, Drogheda, Dublin, Galway, Limerick, Londonderry, Newry, Sligo, Waterford, and Wexford. A rent of four shillings is charged upon every hogshead, cask, chest, or case of tobacco, warehoused in every warehouse provided by the Crown: 2s. being paid immediately upon depositing the tobacco in the warehouse, and 2s. more before the tobacco is taken out for home consumption, or exportation it may remain for five years in the warehouse without any additional charge for rent. No abatement is made from the tobacco duties on account of damage; but the merchant may, if he choose, abandon the tobacco, which is to be destroyed. The allowance of duty-free tobacco for each sailor on board his Majesty's navy, and for each soldier on foreign service, is fixed at 2 lbs. per lunar month. Tobacco that has been exported, cannot be reimported, without being subject to the same duty as if it were imported for the first time. Tobacco cannot be entered for exportation in any vessel of less than 70 tons burden.--(See a full statement of the regulations in Ellis's British Tariff for 1833-34.) When tobacco is reshipped for exportation, an allowance is made for shrinkage, from the seller to the buyer, of 30 lbs. per hhd. on Virginia and Kentucky, and 15 lbs. per hhd. on Maryland, on the landing weights; the draft of the former 8 lbs. and of the latter 4 lbs., with a tret on all sorts of 4 lbs. per 104 lbs.

Shipments of Maryland and Ohio Tobacco, from Baltimore and the District of Columbia.

Annual Average Exportations of American Tobacco for Three Years, from October 1, 1835, to Sep

tember 30, 1838.

Note.-The duty on importation of American raw tobacco and stems, is in Prussia, Baden, Wurtemburg, Bavaria, Hesse Cassel, Hesse Darmstadt, Nassau, Saxony, Liechtenstein, Hohenzollern, Hesse-Homburg, Frankfort, Waldeck, Schaumburg-Lippe, Lippe Detmold, in the Anhalt dukedoms, Saxe-Weimar Eisenach, Saxe-Meinengen-Hillburghausen, Saxe-Altenburg, Saxe-Coburg-Gotha, and the Reusse principalities, D. 3 23 per 100 lbs.; in Hanover and Brunswick, 70 cents per 100 lbs. ; in Bremen, 3-4 per cent.: in Hamburg, 1 1-2 per cent.; in Lubec, 1-2 per cent.; in Mecklenburg-Schwerin, and in Mecklenburg-Strelitz the duty is very trifling.-U. S. Com. and Stat. Reg. Am. Ed.]

TON, an English weight containing 20 cwt.

TONNAGE, in commercial navigation, the number of tons burden that a ship will carry.

The mode in which the tonnage of British ships is at present, and has hitherto been, ascertained is specified in the Registry act, 3 & 4 Will. 4. c. 55. §§ 16. & 17. (see vol. ii. p. 390.). This mode has, however, led to very inaccurate conclusions; and as most shipping charges depend on the tonnage, it has occasioned the building of ships of an improper form for the purpose of navigation, in order that, by measuring less than their real burden, they might evade a part of the duties. It, therefore, has long been felt to be desirable that some change should be made in the plan of measuring ships. But the practical obstacles in the way of any change are much greater than is commonly supposed. The accurate estimation of the tonnage of a ship is a very difficult problem indeed; and it is indispensable that any system to be adopted in practice be not very complex; for if so, it will either be wholly inapplicable, or it will be sure to be incorrectly applied. At best, therefore, only an approximative measurement can be obtained.

(The subjoined statute, 5 & 6 Will. 4. cap. 56., which has embodied similar clauses, prescribes the rules according to which the tonnage of ships has been ascertained since the 1st of January, 1836. These rules are not so simple or easily applied as those that were previously used; but they give the tonnage of all ships, however built, with tolerable accuracy, and, consequently, take away the temptation, that till then existed, to build ships of a form unsuitable for the purposes of navigation, in order that, by measuring less than their true burden, the duties charged according to the tonnage might be evaded.

Repeal of Former Regulations.-The rules laid down in the act 3 & 4 Will. 4. c. 55. (see vol. ii. p. 390.) relating to the admeasurement of ships, are hereby repealed, so far as relates to the merchant ships to be hereafter registered.- 1.

Rule by which Tonnage of Vessels is to be ascertained.-From and after the commencement of this act the tonnage of every ship or vessel shall, previous to her being registered, be measured and ascertained while her hold is clear, and according to the following rule; viz.: divide the length of the upper deck between the afterpart of the stem and the forepart of the sternpost into 6 equal parts. Depths: at the foremost, the middle, and the aftermost of those points of division, measure in feet and decimal parts of a foot the depths from the under side of the upper deck to the ceiling at the limber strake. In the case of a break in the upper deck, the depths are to be measured from a line stretched in a continuation of the deck. Breadths: divide each of those 3 depths into 5 equal parts, and measure the inside breadths at the following points; viz. at 1-5th and at 4-5ths from the upper deck of the foremost and aftermost depths, and at 2-5ths and 4-5ths from the upper deck of the midship depth. Length: at half the midship depth measure the length of the vessel from the afterpart of the stem to the forepart of the sternpost; then to twice the midship depth add the foremost and the aftermost depths for the sum of the depths; add together the upper and lower breadths at the foremost division, 3 times the upper breadth, and the lower breadth at the midship division, and the upper and twice the lower breadth at the after division, for the sum of the breadths; then multiply the sum of the depths by the sum of the breadths, and this product by the length, and divide the final product by 3,500, which will give the number of tons for register. If the vessel have a poop, or half deck, or a break in the upper deck, measure the inside mean length, breadth, and height of such part thereof as may be included within the bulk-head; multiply these 3 measurements together, and, dividing the product by 92-4, the quotient will be the number of tons to be added to the result as above found. In order to ascertain the tonnage of open vessels, the depths are to be measured from the upper edge of the upper strake.-2. Tonnage to be entered on Register.-The tonnage or burden of every ship belonging to the U. K. ascertained in the manner before directed, shall, in respect of any ship registered after the commencement of this act (except as herein excepted), be inserted in the certificate of the registry thereof, and be taken and be deemed to be the tonnage or burden thereof for all the purposes of the said act.- 3. Tonnage of Steam Vessels.-In each of the rules before prescribed, when applied to ascertain the tonBage of any ship or vessel propelled by steam, the tonnage due to the cubical contents of the engine room shall be deducted from the total tonnage of the vessel as determined by either of the rules aforesaid, and the remainder shall be deemed the true register tonnage of said ship or vessel. The tonnage due to the cubical contents of the engine room shall be determined in the following manner; viz.: measure the inside length of the engine room in feet and decimal parts of a foot from the foremost to the aftermost bulk-head, then multiply the said length by the depth of the ship or vessel at the midship division as aforesaid, and the product by the inside breadth at the same division at 2-5ths of the depth from the deck taken as aforesaid, and divide the last product by 92:4, and the quotient shall be deemed the tonnage due to the cubical contents of the engine room.- 4.

Length and Contents of Engine Room to be set forth in Description of Steam Vessel.-The tonnage due to the cubical contents of the engine room, and also the length of the engine room, shall be set forth in the certificate of registry as part of the description of the ship or vessel; and any alteration of such tonnage due to the cubical contents of the engine room, or of such length of the engine room, after registry, shall be deemed to be an alteration requiring registry de novo within the meaning of the said act for the registering of ships or vessels.- 5.

For ascertaining Tonnage of Vessels when laden.-The tonnage of all ships, whether belonging to the U. K. or otherwise, as there shall be occasion to measure while their cargoes are on board, the following rule shall be observed; viz.: measure, first, the length on the upper deck between the afterpart of the stem and the forepart of the sternpost; secondly, the inside breadth on the underside of the upper deck at the middle point of the length; and, thirdly, the depth from the underside of the upper deck down the pumpwell to the skin; multiply these 3 dimensions together, and divide the product by 130, and the quotient will be the amount of the register tonnage of such ships.-6.

Amount of Register Tonnage to be carved on Main Beam.-The true amount of the register tonnage of every merchant ship or vessel belonging to the U. K., ascertained according to the rule by this act established in respect of such ships, shall be deeply carved or cut in figures of at least 3 inches in length on the main beam of every such ship or vessel, prior to her being registered.-7.

Not to alter Tonnage of Vessels already registered.-Nothing herein contained shall extend to alter the present measure of tonnage of any ship or vessel which registered prior to the commencement of this act, unless in cases where the owners of such ships shall require to have their tonnage established according to the rule before provided, or unless there be occasion to have such ship admeasured again on account of any alteration made in the form or burden of the same, in which cases only such ships shall be re-admeasured according to the said rule, and their tonnage registered accordingly. -28.

Commencement of Act.-This act shall commence and take effect upon and from the 1st day of January, 1836.-9.)—Sup.

The tonnage of goods and store is taken sometimes by weight, and sometimes by measurement; that method being allowed to the vessel which yields the most tonnage. In tonnage by weight, 20 cwt. make a ton. In tonnage by measurement, 40 cubic feet are equal to a ton. All carriages, or other stores measured by the tonnage, are taken to pieces and packed so as to occupy the least room. Ordnance, whether brass or iron, is taken in tonnage at its actual weight; as are musket cartridges in barrels or boxes, ammunition in boxes, &c.

TOOLS AND MACHINES. Under this designation are comprised all sorts of instruments employed to assist in the performance of any undertaking, from the rudest and simplest to the most improved and complex. But we only mention them here for the purpose of making one or two remarks on the restrictions to which the trade in them is subjected.

Importation and Exportation of Tools and Machines.-Tools and machines being instruments of production, it is obviously of the utmost importance that they should be as much improved as possible, and hence the expediency of allowing their free importation. Their exclusion, or the exclusion of the articles of which they are made, would obviously lay every branch of industry carried on in a nation less advanced than others in their manufacture, under the most serious disadvantages. And supposing the implements it employed to be superior to those of other countries when the exclusion took place, the absence of foreign competition, and of the emulation which it inspires, would most probably, in a very short time, occasion the loss of this superiority. The injury arising from the prohibition of most other articles is comparatively limited, affecting only the producers and consumers of those that are prohibited. But a prohibition of machines strikes at the root of every species of industry: it is not injurious to one, or a few branches, but to all.

The question, whether the exportation of machinery ought to be free, is not so easy of solution. It is the duty of a nation to avail itself of every fair means for its own aggran- dizement; and supposing the machinery belonging to any particular people were decidedly superior to that employed by their neighbours, and that they had it in their power to preserve this advantage, their generosity would certainly out-run their sense, were they to communicate their improved machinery to others. We do not, however, believe that it is possible, whatever measures may be adopted in that view, for one country to monopolise, for any considerable period, any material improvement in machinery or the arts: and on this ground we think that the existing restraints on the exportation of machinery had better be abolished. Drawings and models of all sorts of machines used in Manchester, Glasgow, and Birmingham, are to be found in most parts of the Continent; and at Rouen, Paris, &c., numbers of the best English workmen are employed in the manufacture of prohibited machines. Now, it does certainly appear not a little preposterous to prevent the exportation of a machine, at the same time that we allow (it could not, indeed be prevented) the free egress of the workmen by whom it is made! The effect of this absurd policy is, not to secure a monopoly of improved machines for the manufactures of England, but to occasion the emigration of English artisans to the Continent, and the establishment there of machine manufactories under their superintendence. The prejudice that must arise from this state of things to the interests of England, is too obvious to require being pointed out. It is plain, therefore, that the exportation of all sorts of machinery, on payment of a moderate duty, ought to be allowed. A policy of this sort would afford much more efficient protection to our manufacturers than they enjoy at present; at the same time that it would tend to keep our artisans at home, and make England the grand seat of the tool as well as of the cotton manufacture.

For an account of the restrictions on the exportation of machinery from Great Britain, see ante, vol. ii. p. 16.

Account of the Value of the Machinery exported from Great Britain, during the Six Years ending with 1829.-(Parl. Paper, No. 373. Sess. 1830.)

TOPAZ (Ger. Topas; Fr. Topase; It. Topazio; Sp. Topacio; Rus. Topas). The name Topaz has been restricted by M. Haüy to the stones called by mineralogists Occidental ruby, topaz, and sapphire; which, agreeing in their crystallisation and most of their properties, were arranged under one species by M. Romé de Lisle. The word topaz, derived from an island in the Red Sea, where the ancients used to find topazes, was applied by them to a mineral very different from ours. One variety of our topaz they denominated Chrysolite. Colour, wine yellow. From pale wine yellow it passes into yellowish white, greenish white, mountain green, sky blue: from deep wine yellow into flesh red and crimson red. Specific gravity from 3.464 to 3.641.-(Thomson's Chemistry.)

"Yellow Topaz.-In speaking of the topaz, a gem of a beautiful yellow colour is always understood: it is wine yellow of different degrees of intensity; and the fuller and deeper the tinge, the more the stone is esteemed. In hardness it yields to the spinelle.

"There are few gems more universal favourites than the yellow topaz, when perfect: the rich warm tone of its colour, the vivacity of its lustre (which it retains even by the side of the diamond), and its large size, compared with many others, are characters which deservedly entitle it to distinction; it bears accordingly a high price when of good quality.

"It is chiefly employed for necklaces, ear-drops, bracelets, &c. in suit. No little skill and taste are required in cutting and duly proportioning this gem; the table should be perfectly symmetrical, and not too large, the bizel of sufficient depth, and the collet side should be formed in delicate steps. It works easily on the mill, and the lapidaries are in general tolerably well acquainted with it; yet it is uncommon to meet with one well cut.

"The yellow topaz varies in price according to its beauty and perfection. A superlatively fine stone, perfect in colour and workmanship, sufficiently large for an armlet, or any other ornament, and weighing nearly 80 carats, was sold for 1007.

"Topazes have become more common since our intercourse with Brazil; consequently they are less in demand, and lower in price. A fine stone of 60 carats may be purchased at from 20l. to 351.; and smaller, calculated for ring stones, at from 21. to 51.: but it is not usual to sell them by weight.

"Pink Topaz-This is made from the yellow, which, when of intense colour, is put into the bowl of a tobacco pipe or small crucible, covered with ashes or sand: on the application of a low degree of heat, it changes its colour from a yellow to a beautiful pink. This is performed with little hazard; and if the colour produced happens to be fine, the price is much augmented.

"Red Topaz.-This beautiful gem, which very seldom occurs naturally, is of a fine crimson colour, tinged with a rich brown; it is extremely rare, and generally taken to be a variety of ruby, for which I have seen it offered for sale. Its price, from its scarcity, is quite capricious; it has an exquisite pleasing colour, very different from the glare of the artificial pink topaz.

"Blue Topaz-is also a beautiful gem, of a fine celestial blue colour. It has occurred of considerable magnitude; the finest specimen known, I brought in the rough from Brazil; when cut and polished, it weighed about 14 oz. Smaller specimens are not uncommon, and, when light-coloured, are often taken for aqua-marinas, from which they may always be distinguished by their greater weight and hardness, &c.

"White Topaz-is familiarly called Minas Nova. It is a beautiful pellucid gem, and is used for bracelets, necklaces, &c. It possesses greater brilliancy than crystal; and, from its hardness, has been used to cover paste, &c., and to form doublets.-(Mawe on Diamonds, &c. 2d ed. p. 108-112.)

TORTOISESHELL (Fr. Ecaille de Tortue; It. Scaglia de Tartaruga; Ger. Schilpad; Malay, Sisik kurakura), the brown and yellow scales of the Testudo imbricata, or tortoise, a native of the tropical seas. It is extensively used in the manufacture of combs, snuffboxes, &c., and in inlaying and other ornamental work. The best tortoiseshell is that of the Indian Archipelago; and the finest of this quarter is obtained on the shores of the Spice Islands and New Guinea. When the finest West Indian tortoiseshell is worth, in the London market, 46s., the finest East Indian is worth 60s. per lb. Under the latter name, however, a great deal of inferior shell is imported, brought from various parts of the East Indies. The goodness of tortoiseshell depends mainly on the thickness and size of the scales, and in a smaller degree on the clearness and brilliancy of the colours. Before the opening of the British intercourse with India, the greater part of the tortoiseshell which eventually found its way to Europe, was first carried to Canton, which then formed the principal inart for the commodity. It is still an article of trade from that city; the value of the tortoiseshell exported by British ships, in 1831 and 1832, having amounted to 19,017 dollars. At present, however, Singapore is the chief mart, the exports from it in 1831 and 1832 having amounted at an average to 208 piculs. The price at Singapore varies from 750 and 900 to from 1,000 to 1,600 dollars per picul, according to quality.—(Crawfurd's Indian Archipelago; Singapore Chronicle; Canton Register.)

The imports of tortoiseshell into Great Britain from all places eastward of the Cape of Good Hope, except China, were, in 1830, 32,189 lbs.; in 1831, 30,902; and in 1832, 39,004.-(Parl. Paper, No. 425. Sess. 1833.) The duty, which is 2s. per lb. on the shells imported from foreign countries, and 1s. per lb. on those imported from a British possession, produced, in 1832, 458l. 1s. 7d. nett.

TOYS (Ger. Spielzeug, Speilsachen; Du. Speelgoed; Fr. Jouets, Bimbelots; It. Trastulli, Sp. Dijes, Juguetes de ninnos; Rus. Igrushki), include every trifling article made expressly for the amusement of children. How frivolous soever these articles may appear in the estimation of superficial observers, their manufacture employs hundreds of hands, and gives bread to many families in London, Birmingham, &c. The greatness of the demand for them may be inferred, from the fact, that a manufacturer of glass beads, and articles of that description, has received a single order for 500l. worth of dolls' eyes!(Fourth Report, Artisans and Machinery, p. 314.) Considerable quantities are also imported from Holland; which supplies us with several sorts of wooden toys on more reasonable terms than we can afford to produce them. But of late years, these have been made in greater abundance in England than formerly. The duty on toys, which is an ad valorem one of 20 per cent., produced, in 1832, 3,4697. 18. 7d., showing that the value of the toys imported for home use amounted to 17,345/.

TRAGACANTH, a species of gum, the produce of the Astragalus Tragacantha, a thorny shrub growing in Persia, Crete, and the islands of the Levant. It exudes about the end of June from the stem and larger branches, and soon dries in the sun. It is inodorous; impressing a very slightly bitter taste as it softens in the mouth. It has a whitish colour; is semitransparent; and in very thin, wrinkled, vermiform pieces; it is brittle, but not easily pulverised, except in frosty weather, or in a warmed mortar. It should be chosen in long twisted pieces, white, very clear, and free from all other colours; the brown, and particula