often effected through them. A person desirous of entering into this item of our commerce is almost certain ultimately to reap an advantage; but he must have patience, a large capital, and must not be disheartened at the first or second result of his enterprise, should it disappoint his hopes of profit. He must also enter into the thing with spirit, and keep his agent always supplied with the goods be may recommend; and he is to remember that many months must elapse before he can expect a return by bills of exchange, but sooner if he order a barier. The capital employed must also at least be to the amount of 20,000l. to do any good; and further, this sum ought to be disbursed by him without any pecuniary embarrassment or inconvenience. For a person willing to undertake such a step, he wond require to be regularly furnished with patterns, and advices of the manner in which they ought to be printed and varied; and we again repeat, that with competent means, a real desire to follow the branch up firmly, and full information hence of what is required, a most extensive and finally lucrative business would be done: and we recommend the matter strongly to your best consideration. Annual consumption of all kinds (British), about 367,300 pieces.

Catton Twist forms no inconsiderable article in our trade, and is supplied exclusively from England. Mule twist has, however, superseded, in some degree, the demand which formerly existed for water twist, and is consequently more in request. Water twist is nevertheless saleable, and both qualities ought to be of rather high numbers. This article is often given in barter, but mostly sold at rather long credits, and hardly ever for cash. Annual consumption of water twist, 10,000 okes; ditto of mule ditto, 28,000 okes.

Iron in Bars, English, was formerly largely consumed; but from the buyers being plentifully supplied, it is at present but little demanded, even at the losing price of the day. Barters are very frequently effected through irons of all descriptions, and command a short credit, and sometimes a cash sale. Annual consumption, 16,000 to 18,000 kintals.

Iron Plates are generally employed for building purposes, and store doors.

Iron Rods are always saleable.

Iron Hoops are most saleable in August, September, and October, for fruit and other export barrels. Iron, Russia, and Swedish Bars.-These kinds are sent in rather large parcels, particularly the former, and fetch a higher price than the English, owing to their malleable qualities, which render labour easier, and by that advantage command a preference: though the high price, beyond the English make, puts the two qualities upon a level, and commands a larger consumption of the latter. Annual consumption, 3,500 kintals.

Tin in Bars is a good, steady, saleable article; is often given on fair terms in barter, always disposed of on short credit, and now and then placed for cash. It comes from England exclusively. Annual consumption, 830 to 1,000 barrels of 4 cwt. each.

Tin in Plates is attended with the foregoing advantages, and is also supplied by England alone. Annual consumption, 1,200 double boxes.

Lend in Sheets, Pigs, and Shot.-These 3 items have lately, particularly shot, been sent from Germany, and prove dangerous competitors with the English; in consequence of which the thing is overdone, and we have more in market than meets the demand at losing prices.

Lead, Red and White. These 2 articles have lately been much in request for the formation of paint. Some large parcels of red have lately arrived, and sell well and currently, but we are altogether without white. The consumption of all sorts of lead has, however, considerably decreased of late years, and no longer forms an item of any great consequence in our trade.

Ram and Brandy.-Leeward Island and Jamaica are furnished by America and England; the former particularly in the lower qualities, of which we have a full market at low prices. The better kind and brandy are supplied from England, but do not obtain a proportionate advance compared with the common sorts. Brandy is but of limited demand, and 2 or 3 puncheons are sufficient at a time. It ought, as well as rum, to be deeply coloured. Annual consumption of rum, 300 puncheons.

Spices are all saleable in small parcels at a time, particularly pepper and pimento; the latter of which, in small sound berries, is demanded at good prices. Nutinegs are very abundant, and offering very low without finding purchasers. France, America, and England supply us with spices, but France more so in cloves than in other kinds; and it may be remarked that the qualities received from England are preferred. Credit on selling is generally short.

Cochineal is a fair article now and then in small qualities; and, when in demand, at times fetches good prices, occasionally a cash sale, and always one of the shortest credits. Annual consumption, 4,500 okes.

In concluding our observations on imports, we could wish to impress the conviction, that a poor man's purpose cannot be answered in speculating to this country; for, should his circumstances require a speedy remittance in bills, he must submit to a heavy sacrifice, in order to meet his wants, by selling his property for whatever it may fetch in cash; and such a measure cannot but be attended with very heavy loss. On the contrary, when an opulent person finds that his property cannot be realised at saving prices, he can afford to wait until a more favourable moment presents itself; and such a moment, in less than 12 months, is almost certam to arrive, when he retires his money with an advantage more than equal to any interest he could obtain for it in Europe.

That the rate of exchange has regularly advanced, and will continue to advance, is the natural result of the continual deterioration of the Turkish specie. We remember when the piece of money denominated Mahmoudia,' passed at about its value, or nearly so, of 10 piastres: it rose to 25 soon afterwards; and the few which remain are at present worth 38 each. At the period we allude to (1812), the exchange on London was at 25 piastres the pound sterling; and until lately (owing to the great stagnation of trade, and to political events, which have lowered it), the rate has been up to 60. cannot, however, increase beyond that rate more than 5 per cent., as it then will nearly be on a par with the value of the gold and silver current coin of the realm, when it will be better to remit in specie than by a bill at 63 piastres for 61 days' sight. The rates of exchange fluctuate considerably, and a difference of to 1 per cent. often occurs between one post day and another, and are attributable to the quantity or scarcity of paper in market: it is for this reason that the rate always decreases during the fruit season, which takes place at the latter end of August, and continues until the middle of October; when it rises again to meet the limited wants of drawers, and the larger demands of those remitters who did not ship fruit, and invest the funds of their employers in that article. These observations lead us to submit the question of the advantage which a person in Europe has in receiving from this country, instead of sending to it. Late extensive barters have proved to us, and which we have endeavoured to show you, the unprofitable terms upon which they are conducted, were it only in paying, and that in cash too, for at least of the amount, at a higher rate than was current; now this higher rate is, in itself, supposing the produce taken in barter to meet with a saving sale in Europe, of no small consideration;-then you have the advantage of drawing at a high exchange in making a purchase; and again you have the choice of selecting the good part of the produce, and of rejecting

* The exchange, partly from the further degradation of the coin, and partly from the balance of payments being against Smyrna, is now (February, 1834) 99 piastres to the pound sterling! This variation of the exchange renders the holding of property upon a speculation for an advance very hazardous.

the inferior, a choice which is not allowed in taking it in barter; lastly, the principal advantage in buying over bartering is, that you can avail yourself of a depression in the produce market, and effect your purchase upon easy terms; whereas, when a barter is proposed, it has the immediate effect of producing a general rise in the whole market, and also of engendering the most absurd pretensions on the part of produce holders, who are too conversant with commerce not to see that either the European house, wishing to barter, is in want of procuring returns for his principal, or else that the articles of produce wanted are in great demand in Europe-without which, the European agent would never submit to take produce at so much higher a price than he could procure it for with cash! The only time in which the person sending to this country can calculate upon a profitable return, is during the fruit season; and for that reason he ought to forward his shipments from Europe so as to meet the demand, and to be cashed by the beginning of August. A vessel from England hence is in general from 40 to 50 days in performing her voyage; sometimes much less, and but seldom longer: goods ought, if possible, always to be shipped in a fast and first class ship.

We now continue our remarks on the articles of our trade, and the following are some of them sent hence, and deserving of serious attention.

EXPORTS.

Silk. This is the richest raw article in our export trade with Europe in general, but almost exclusively with England, which consumes nearly our entire produce. There are 3 different qualities, viz. fine, middling, and coarse. Bales, adapted for the English market, are composed of the 3 qualities, but the lesser quantity is of the coarse kind; at one time, all coarse was in request in London, but at present an assortment of the 3 qualities is preferred. When an order is given, it ought to be accompanied by a description of the quality required; and it is necessary to state that, for all of the finest, without being mixed, a higher price is demanded. A bale contains 40 teffees; and, before being packed, is carefully examined and approved of by competent native judges. Silk is produced at Brussa, a large city about 200 miles distant from Smyrna, whence it is forwarded by caravans to the different places of consumption, which are Constantinople and this town. Until very lately, almost the entire crop of silk came for sale to Sinyrna, but at present the most considerable part is sent to Constantinople, where the price is higher; we have therefore here an advantage, not only in price, but also in our manner of packing, which fetches 5 or 6 per cent. more in England than if packed in the capital. Silk is mostly a ready money article, though it sometimes may be had in small quantities at a short credit; or half cash and half 1 or 2 couriers: it is also now and then given in barter. Annual average produce, 2,500 bales, or about 480,000 lbs.*

Opium, in point of value, and as an article of speculation, hardly gives way to silk: but as it is largely shipped by Americans, and sent in smaller quantities to Holland, and the south of Europe, it is subject to much competition and variation of price, although we have invariably observed that the opening price of the new crop is always the lowest, which, however, is in some measure counterba lanced by the decrease in weight which occurs by keeping. This is also a cash article, and indeed subject to the same conditions as purchasing or bartering for silk; it nevertheless has one inferiority, which the silk is not liable to-namely, a difference in the quality of the crops: last year, for instance, opium was of a very bad kind, and hardly saleable in England; this year, though small, it is fine. On the Continent and in America, the sinall sort is preferred to the larger sized. We observe that, in England, the prices of opium fluctuate considerably; but we are not aware that, by holding it, any loss has ever happened,-another reason why a wealthy man only should embark in the Turkey trade. It would be impossible, or at least difficult, and attended with much expense, to obtain a monopoly of the opium crop, as it is produced through some thousands of individuals, each one (and they are all poor) adding his produce; and when collected in sufficient quantities, it is brought to market by the natives, having each of them 1 or 2 baskets for sale. What night be done is this:-Send a person to the place of growth with ready money to purchase a certain but limited quantity, and which he can do easily, if not hurried, to the extent of 50, or even 100 baskets, and upon terms of advantage, from the simple fact that the collectors of it prefer to receive a remunerating price on the spot of growth, rather than perform a long and expensive journey, with the chance of not finding purchasers immediately. Opium is produced at sundry places in the interior, of from 10 to 30 days' distance hence; but that grown at Caissar, about 600 miles from Smyrna, is the most esteemed, from its cleanness and good quality; it comes to market in June, and finishes about December or January. Annual average produce, 3,000 baskets, or about 400,000 lbs.*

Drugs and Gums form one of our principal branches of commerce, and is almost entirely in the hands of the Jews. At present, gum Arabic and mastic are exceedingly scarce; and it is only when that is the case, or the demand for exportation is very brisk, that much variation exists in the price of drugs. Trieste, and occasionally America, consume a considerable portion of gums, but the largest quantity goes to the English markets. Barters are often effected through this medium; but it is not attended with much advantage, as they are conducted by a race who never lose in any transaction they undertake. It is impossible to ascertain the quantities of drugs received in Smyrna, and equally so to know the quantity remaining, as they are dispersed all over the city, and consumed so irregularly in Europe, as bids defiance to all regular calculation.

Sponges have been, and still are, an article of considerable moment, particularly for the English markets, and are found about the islands in the Grecian Archipelago, brought here, and cleaned for exportation. They vary in price from 6 to 90 piastres per oke, according to fineness and quality: the better sort alone answers for speculation, and which, it would appear, from the considerable quantity sent to London, turns to good account. The produce depends so entirely on chance, that no correct estimate of the yearly quantity can be formed; however, we are seldom in want of a moderate supply. Galls are shipped in considerable quantities for the English, German, and French markets; the two former, however, being the largest consumers for England, the blue galls are those principally sent; though the market there for their sale being dull and low, prices with us, moderate as they are compared to last year, will still further decline, should a demand not spring up, of which there is no appearAnnual produce of all sorts, 5,500 kintals.

ance.

* Since the period when this paper was drawn up, a considerable change has taken place in the silk and opium trade of Smyrna. A few years ago, the Turkish government so far receded from the free principles which pervade its commercial policy-(see CONSTANTINOPLE), as to attempt the establishment of monopolies of silk and opium; by compelling the producers of these articles to sell them at a fixed and low price to the government agents, by whom they were afterwards disposed of at an advanced rate. But a plan of this sort could not be carried into effect in such a country as Turkey; and had, consequently, to be abandoned. A duty of nearly 10 per cent. has, however, been imposed on the silk and opium exported to foreign parts. And in order to facilitate the collection of this duty, the whole of these articles intended for exportation are required to be brought to Constantinople! This regulation has done considerable injury to Smyrna; but it seems so very absurd, and its enforcement is so obviously impossible, that it is not likely it will be maintained for any considerable period.—(Urquhart on Turkey and its Resources, p. 189.)

Cotton Wool, of which we have several qualities, is chiefly exported to Trieste and Marseilles. The demand at present for all kinds of this produce is extremely limited, and we expect that prices will go lower with us before long, when perhaps something good might be done in Soubougeas to England, which generally receives only that quality. Barters are made to a large extent in cottons. Annual average produce of all sorts, 60,000 kintals.

Valonia employs more British shipping for full cargoes of only one article, than any other species of produce, if we except, perhaps, fruit: it is also sent to Dublin and to the German markets in considerable quantities. Almost any supply can be obtained, and it is shipped generally near the places of growth, which are numerous, although there is never any want of it in the Smyrna market. It is much resorted to as a means of making barters, which perhaps are as easily effected, upon pretty fair terms, as with any other article of produce. The annual produce is sufficient to meet the wants of all Europe. It can be had to any extent, and at all periods.

Fruit. This is an article which occupies the attention of all Smyrna, more or less, and produces, during the season, great interest and activity. Figs come to market early in September, and raisins are ready for shipping early in October: the former are procurable only at Smyrna, where the latter in all their qualities may be procured; but the shipments are generally made at Cesmé, Vouria, Carabourna, Usbeek, &c., from which ports the name of the raisin takes its origin. Large sums are frequently gained in fruit speculations; and when the demand in England is brisk, and the prices and quality fair with us, it very seldom happens, indeed, that any loss is sustained: it is, however, attended with risk; must be shipped dry; and ought only to go in a very fast, sound vessel, as much depends upon a first, or at least an early arrival, which obtains in general a higher price than the later arrivals. The quantity produced is always uncertain.

For the remaining articles of exports hence, we refer you to our price current. Carpets are produced to the extent of about 80,000 to 100,000 pikes a year. Oil (olive), to the amount of 10 to 15 middling sized cargoes, from the islands of Mytilene, Candia, &c., is generally shipped for America and France: seldom for England; the season commences in September, but the crops of olives fluctuate exceedingly in point of quantity; hence arise dear and cheap years: last year was a high one, and it is expected to be lower this. Copper, old and new, may be computed at 30,000 okes, which are generally bought up as soon as offered, for Europe. Hare skins are computed at from 350,000 to 400,000 annually. Madder roots at 12,000 kintals. Peletons, at 12,000 to 15,000 chequees. Goats' wool of all kinds may be calculated per year at 45,000 to 50,000 chequees; sheep's wool at 23,000 kintals. Wax (yellow), 1,600 kintals.

We have now finished our general remarks on the exports and imports of the place; and in concluding them, we beg to state that, upon an average of all of them,) with the exception of fruit from, and of iron to, Turkey,) the selling charges may (excluding del credere commission) be calculated at about 12 per cent., and on purchasing at about 8 per cent.

SNUFF (Ger. Schnupftaback; Fr. Tabac en poudre; It. Tabacco da naso; Sp. Tabaco de polvo; Rus. Nosowoi tabak), a powder in very general use as an errhine. Tobacco is the usual basis of snuff; but small quantities of other articles are frequently added to it, to vary its pungency, flavour, scent, &c. Though substantially the same, the kinds and names of snuff are infinite, and are perpetually changing. There are, however, 3 principal sorts: the first, granulated; the second, an impalpable powder; and the third, the bran, or coarse part remaining after sifting the second sort. Unless taken in excess, no bad consequences

result from its use.

Dealers in tobacco and snuff are obliged to take out a licence, renewable annually, which costs 5s. They are also obliged to enter their premises, and have their names written in large legible characters over their door, or on some conspicuous part of their house, under a penalty of 50. The dyeing of snuff with ochre, amber, or any other colouring matter except water tinged with colour, is prohibited under a penalty of 1007; and its intermixture with fustic, yellow ebony, touchwood, sand, dirt, leaves, &c. is prohibited under a penalty of 1001, and the forfeiture of the article.-(1 & 2 Geo. 4. c. 109.) If snuff be found to contain 4 per cent. of any substance, not being tobacco, and other than water only, or water tinged with colour, or flavoured only, such snuff shall be deemed adulterated, and shall be forfeited, and the parties subjected to a penalty of 1001. over and above all other penalties and forfeitures.-([b.) No quantity of snuff weighing above 2 lbs. shall be removed by land or water without a permit. (29 Geo. 3. c. 68.)-(See TOBACCo.)

SNUFF-BOXES are made of every variety of pattern, and of an endless variety of materials. We only mention them here for the purpose of giving the following details, not to be met with in any other publication, with respect to the manufacture of Laurencekirk or Cumnock boxes. These are made of wood, admirably jointed, painted, and varnished.

These beautiful boxes were first manufactured at the village of Laurencekirk, in Kincardineshire, about 40 years since. The original inventor was a cripple hardly possessed of the power of locomotion. In place of curtains, his bed (rather a curious workshop) was surrounded with benches and receptacles for tools, in the contrivance and use of which he discovered the utmost ingenuity. The inventor, instead of taking out a patent, confided his secret to a joiner in the same village, who in a few years amassed a considerable property; while the other died, as he had lived in the greatest poverty. The great difficulty of the manufacture lies in the formation of the hinge, which, in a genuine box, is so delicately made as hardly to be visible. Peculiar, or as they are called, secret tools, are required in its formation; and though they must have been improved by time and experience, the mystery attached to their preparation is still so studiously kept up, that the workmen employed in one shop are rigorously debarred from having any communication with those employed in another.

About the beginning of this century, an ingenious individual belonging to the village of Cumnock, in Ayrshire, of the name of Crawford, having seen one of the Laurencekirk snuff-boxes, succeeded after various attempts, by the assistance of a watchmaker of the same village, who made the tools, in producing a similar box; and by his success, not only laid the foundation of his own fortune, but greatly enriched his native parish and province. For a while, the Laurencekirk boxes were most in demand; but Mr. Crawford and his neighbours in Cumnock not only copied the art, but so improved and perfected it, that, in a very few years, for every box made in the north there were, probably, 20 made in the south. In 1826, the Cumnock trade was divided amongst 8 master manufacturers, who employed considerably more than 100 persons. The demand at that time equalled the supply, and it was calculated that the trade yielded from 7,000l. to 8,0001. annually, a large product for a manufacture seemingly so insignificant, and consisting almost exclusively of the wages of labour. Plane is the wood in common use, and the cost of the wood in an ordinary sized box does not exceed ld.; the paints and varnish are rated at 2d.; and though something is lost by selecting timber of the finest colour, the whole expense of the raw material falls considerably short of per cent. on the return it yields!

Snuff-box, like pin making, admits of subdivision of labour; and in all workshops of any size 3 classes of persons are employed,-painters, polishers, and joiners. At the period alluded to, an industrious joiner earned from 30s. to 40s. weekly, a painter from 45s. to 31., and a polisher considerably less than either. When Mr. Crawford first commenced business, he obtained almost any price he chose to ask; and many instances occurred, in which ordinary sized snuff-boxes sold at 21. 12s. 6d., and ladies' work-boxes at 251. But as the trade increased, it became necessary to employ apprentices, who first became journeymen and then masters; and such have been the effects of improvement and competition, that articles such as are specified above may now be obtained at the respective prices of six and twenty-five shillings. While the joiner's part of the art has remained pretty stationary, that of the painter has been gradually improving. By means of the Pentagraph, which is much employed, the largest engravings are reduced to the size most convenient for the workman, without injuring the prints in the slightest degree: and hence a snuff-box manufacturer, like a Dunfermline weaver, can work to order by exhibiting on wood his employer's coat of arms, or, in short, any object he may fancy within the range of the pictorial art. Some of the painters display considerable talent, and as often as they choose to put forth their strength, produce box-lids, which are really worthy of being preserved as pictures. At first, nearly the whole subjects chosen as ornaments, were taken from Burns's poems; and there can be no doubt, that the “Cotter's Saturday Night," "Tam O'Shanter," "Willie brewed a peck o' maut," &c. &c., have penetrated in this form into every quarter of the habitable globe. Now, however, the artists of Cumnock take a wider range; the studios of Wilkie, and other artists, have been laid under contribution; landscapes are as often met with as figures; and there is scarcely a celebrated scene in the country that is not pictured forth more or less perfectly on the lid of a Cumnock snuff-box. A few years ago, the art in question was much affected by the long-continued depression of the weaving business; so much so, that many left it for some other employment: and some of those who emigrated, having made a good deal of money, instead of being cooped up in a workshop, are now thriving proprietors in Upper Canada. But after a brief interval the trade rallied; and though prices are low, it is now more flourishing than ever. In Cumnock, the number of hands has increased considerably, and in Mauchline there is one workshop so extensive that it may almost be compared to a cotton mill or factory. In other quarters the trade is extending, such as Helensburg near Greenock, Catrine, Maxwelltown, Dumfries, &c. The principal markets for the snuffboxes are London, Liverpool, Glasgow, and Edinburgh. At one time, large lots of boxes were exported to South America, and probably are so at present. Cumnock, in a word, in regard to its staple inanufacture, is in that palmy state so well described by a modern writer:-" The condition most favourable to population is that of a laborious frugal people ministering to the demands of opulent neighbours; because this situation, while it leaves them every advantage of luxury, exempts them from the evils which accompany its admission into a country. Of the different kinds of luxury, those are the most innocent which afford employment to the greatest number of artists and manufacturers; or those in which the price of the work bears the greatest proportion to that of the raw material." Some very wretched imitations of Cumnock boxes have been produced in different parts of England; but they can deceive no one who ever saw a genuine box. The hinge, as well as the finishing, is clumsy in the

extreme.

*** We are indebted for this curious and instructive article to our esteemed friend, John M'Diarmid, Esq., Editor of the Dumfries Courier, one of the best provincial papers in the empire.

SOAP (Ger. Seife; Fr. Savon; It. Sapone; Sp. Jabon; Rus. Mülo; Lat. Sapo). The soap met with in commerce is generally divided into 2 sorts, hard and soft: the former is made of soda and tallow or oil, and the latter of potash and similar oily matters. Soap made of tallow and soda has a whitish colour, and is, therefore, sometimes denominated white soap: but it is usual for soap makers, in order to lower the price of the article, to mix a considerable portion of rosin with the tallow; this mixture forms the common yellow soap of this country. Soap made of tallow, &c. and potash does not assume a solid form; its consistence is never greater than that of hog's lard. The properties of soft soap as a detergent do not differ materially from those of hard soap, but it is not nearly so convenient for use. The alkali employed by the ancient Gauls and Germans in the formation of soap was potash; hence we see why it was described by the Romans as an unguent. The oil employed for making soft soap in this country is whale oil. A little tallow is also added, which, by a peculiar management, is dispersed through the soap in fine white spots. The soap made in countries which produce olive oil, as the south of France, Italy, and Spain, is preferable to the soap of this country, which is usually manufactured from grease, tallow, &c.-(Thomson's Chemistry.)

London, Liverpool, Newcastle, Bristol, Brentford, Frodsham, and Glasgow, are the great seats of the British soap manufacture. Thus, of 119,379,037 lbs. of hard soap made in Great Britain in 1832, London furnished 29,627,735 lbs.; Liverpool, 28,878,466 lbs.; Newcastle, 6,982,049 lbs.; Bristol, 6.861,407 lbs.; Brentford, 5,573,074 lbs.; Frodsham, 4,933,335 lbs. ; and Glasgow, 4,607.354 lbs. of 10,350,703 lbs. of soft soap, made during the same year, Liverpool furnished above; the rest being Supplied by Glasgow, London, Bristol, Hull, &c.

The use of soap as a detergent is well known: it may, in fact, be considered as a necessary of life. Its consumption in most civilised countries is immense. Pliny informs us, that soap was invented by the Gauls; that it was composed of tallow and ashes; and that the German soap was reckoned the best. (Lib. xviii. c. 51.)

Regulations as to the Manufacture.-Soap is charged with a duty of excise, and its manufacture is consequently regulated by several provisions intended for the protection of the revenue. No person is permitted to make soap within the limits of the head office of excise in London, unless he occupy a tenement of 101, a year, and is assessed to and pays the parish rates; nor elsewhere, unless he is assessed and pays to church and poor; and every soap-maker is required to take out a licence to be renewed annually, for which he is to pay 41.; but persous in partnership require only 1 licence for 1 house. They are also required to provide sufficient wooden covers for all coppers and other utensils wherein they boil hard soap: which covers are to be locked and sealed down by the officer whenever any soap is left in the same; and the furnace door, cover, and the ash hole door is also to be locked and sealed at all times except when the same is at work. Regulations are also made for preventing the use of any private con. veyance or pipes; empowering officers to break up the ground to search for the same, and cut them up if found; if not, the officers must make compensation for the injury done. On cleansing or taking soap out of the coppers, the makers are required to give notice; and

certain spaces of time are limited for completing the cleansing and taking out of the soap, according to the kind of soap, and the number of frames into which the same is put. Coppers and other utensils must be cleansed once in every month. The frames used in making hard soap, for cleansing and putting the same into when taken out of the vessel when boiled and prepared, must be either square or oblong, and the bottom, sides, and end of such frames are to be 2 inches thick and not more than 45 inches long, and 15 inches broad, the same being marked and numbered at the expense of the soap maker. The making of yellow or mottled soap is regulated by 59 Geo. 3. c. 90., by which every maker is required, as soon as the same is cleansed or taken out of the vessel in which it has been made, to add and put into the copper or vessel all the fob and skimmings taken out of the same, and also grease, in the proportion of at least 10 cwt. of grease for every ton of yellow or Lottled soap which the copper or vessel shali be by the officer computed to boil or make, and immediately remelt such grease in the presence of the officer of excise. No lees fit for the making of soap may be manufactured for sale; nor may any barilla be ground or pounded for sale; nor when ground or pounded be sold

may inspect the soap and the accompanying certificate. Soap-makers are also to keep books, and enter therein all quantities of soap sold exceeding 28 lbs. Every barrel of soap must contain 256 lbs, avoirdupois; every 1-2 barrel 128 Is. ; every firkin 64 lbs.; and every 1-2 firkin 32 lbs; besides the weight and fare of the cask, Soap-makers must keep scales and weights, and assist the excise officers in the use of them, and must weigh their materials for making soap before the officer, on penalty of 501.-(Chitty's Com. Law, vol. ii. pp. 418

exceeding the weight of 28 lbs. of such barilla at one time. In the removal of soap exceeding the quantity of 23 lbs., the word "soap" must be painted or marked in large letters of at least 2 inches long on every chest, basket, box, cask, or package containing the same; and the same word must be painted or marked in letters of at least 3 inches in length on every wagon, cart, or other carriage carrying more than 28 lbs., in some conspicuous and open part of the same, unless it is carried by a person being a known and public or common carrier of goods and merchandise from one part to another; officers | 420.) Exports of Soap and Candles.-We annually export from 10,000,000 to 12,000,000 lbs. of soap and candles, worth from 250,000l. to 300,000l. Nearly are exported to the British West Indian and American colonies. A very large quantity is also exported to Brazil.

Oppressiveness of the Duty-The direct duty charged on hard soap, which is by far the most extensively used, amounted, till June, 1833, to 3d. per lb., or 28s. per cwt., while the price of soap rarely exceeded 6d. per lb., or 56s. per cwt., so that the direct duty was fully 100 per cent.! But besides this enormous duty, the substances of which soap is made, viz. tallow, barilla, and turpentine, or rosin, were respectively charged with duties of 38. 4d., 2s., and 48. 4d. a cwt.; and taking these indirect taxes into account, it may be truly stated that soap was taxed from 120 to 130 per cent. ad valorem! The imposition of so exorbitant a duty on an article that is indispensable to the prosecution of many branches of manufacture, and to the comfort and cleanliness of all orders of persons, was in the last degree inexpedient. There were good reasons, too, for thinking that in consequence of the encouragement which this excessive duty gave to smuggling and fraud, the revenue derived from it was not much greater than it will be now that it is reduced to its former amount. During the 5 years ending with 1932, the consumption of duty-paid soap was nearly stationary; though there can be no doubt, from the increase of manufactures and population during that period, that it would have been very considerably extended, but for the increase of smuggling. This baneful practice is facilitated by the total exemption which Ireland enjoys from this duty; for it not unfrequently happens that the soap made in this country, and sent to Ireland under a drawback, is again clandestinely introduced into Great Britain. It is, perhaps, needless to say, that nothing but the effectual reduction of the duty could put a stop to the smuggling and fraud that has been so generally practised. So long as the profit to be made by breaking the law was so high as 120 or 130 per cent., so long was it sure to be broken, in despite of the multiplication of penalties and the utmost activity and vigilance of the officers. But now that the duty has been reduced, the temptation to smuggle will be most materially diminished. And it may be fairly concluded that the increased consumption that will, no doubt, follow this reduction of duty, will go far to render the low duty as productive as the higher one; so that the advantages resulting from the diminished temptation to smuggling and fraud, and the influence of the reduced price of the article in facilitating manufacturing industry, and in promoting habits of cleanliness, will, most probably, be obtained, without any considerable loss of revenue,

The entire repeal of the soap duty would be a popular measure; but, seeing that a large amount of revenue must be raised, and that those taxes only are productive which affect all classes of the community, we should not be disposed to recommend such a measure. It is not the tax itself, but the oppressive extent to which it was carried that made it objectionable. Instead of proposing its repeal, we think it ought to be extended to Ireland. The exemption of one part of the empire from a duty of this sort imposed on another part, is contrary to all principle, and is fraught with the most pernicious results. It will be impossible to get rid of smuggling so long as this unjust distinction is suffered to exist. Were the duty extended to Ireland, the necessity for granting drawbacks on the soap exported to it, and of laying countervailing duties on that imported from it, would, of course, fall to the ground. And we feel confident that, though a still further deduction were made from the rate of duty, its productiveness would not, under such circumstances, be impaired even in England.

1. Account of the Quantity of Hard and Soft Soap charged with Excise Duty in Great Britain, in each of the Eleven Years ending 5th January, 1833; the Rates of Duty; and the Gross and Nett Produce of the Duties. (Compiled from different Parliamentary Papers.)

11. Account of all Soap exported to Ireland and Foreign Countries, on which a Drawback was allowed, during the Nine Years ending with 5th of January, 1833.—(Parl. Paper, No. 23. Sess. 1831.)

1,347,761 19 10
1,263,818 3 8

1,374,998 19 7

1,179,612 2 4 1,147,060 7 101 1,199,409 18 04

1,425,516 11 9

1,210,754 11 1

1,354,152 0 9

1,151,909 15 4

1,513,149 19 9

1,550,344 15 44