be allowed the requisite time to complete their repairs or provisions, and will only have to pay such charges as are customary.

All vessels on their arrival are to present their manifests by triplicate, specifying the marks and numbers of the packages, with the particulars of their respective contents.

The duties will be levied on all goods according to their specification in the manifest, whether they are landed or not; and any article that shall be found not specified in the manifest, or any alteration in the quantity or quality, will subject such goods to seizure.

The weights and measures designated in the tariff are those used in Mexico; and any article exceeding the maximum annexed to the same shall, for every of such excess in measurement, pay · increase of the duty affixed to the said article.

All articles not specified or enumerated in the tariff shall pay a duty of 40 per cent. on the valuation that may be fixed on the same at the port of entry; and for every such valuation, 3 brokers shall be appointed, 1 of whom is to be chosen by the importer, and the other 2 on the part of the Customhouse.

The areria, and all other duties lately payable in this republic under various denominations (excepting the State duty), are abolished.

The importer shall be liable for the whole amount of the duties; of which is to be paid within 90 days from the day the goods are landed, and the other within 90 days after the expiration of the latter period. No article will be allowed to be taken out of the Custom-house until the duties shall have been paid, or security given for the due payment of the same, to the satisfaction of the proper authorities.

All articles imported prior to this law taking effect are liable to the international duties as before. After the duties have been once paid, no deduction or allowance whatever can be made on the same, excepting in cases where an error may have occurred.

No article will be allowed to be re-exported without previous payment of the import duties.

All goods that may arrive damaged shall be examined in presence of the proper authorities, and an allowance made according to the damage such goods shall have sustained.

All goods arriving direct from the place of their growth or manufacture, in vessels under the Mexican flag, are to pay 1-5th less duty than in foreign vessels.

The tariff may be altered at any time, whenever the Congress shall deem it expedient so to do; but no alteration which may be prejudicial to commerce in general shall be put in force until 6 months after such alteration shall have been decided upon.

The basis contained in the preceding articles are not intended to interfere with any separate treaty of commerce which has or may be entered into by this nation.

These regulations are to be put in force within 60 days from the date hereof.

Notices to Masters of Vessels and Passengers proceeding to any Mexican Port.

Notice is hereby given to all masters of vessels proceding from London to any port or ports of the United States of Mexico, that the passengers they take out should be provided with passports, signed by his Excellency the minister of the republic, otherwise the vessels will be liable to detention on their arrival at those ports, and the passengers on board unprovided with such passports will not be permitted to land in the ports of Mexico. No plea for the want of them will be admitted.

Masters of vessels proceeding to and from those States are required to have on board all necessary papers and vouchers, which, according to the orders conveyed through his Excellency the Mexican minister plenipotentiary at the court of his Britannic Majesty, to this consulate, ought to consist of, besides the regular ship's papers, all the invoices of shippers, with the corresponding bills of lading. Merchandise found on board, which should not appear inserted in the invoices certified by the consul, or that otherwise is falsely described, either in quality or quantity, shall be considered and dealt with as contraband.

A bill of health, certified by the consul, will also be required from vessels on arrival, by the authorities at the Mexican ports.

The above regulations are to be in force from the date of this notice, Nov. 28. 1830.

Notice is hereby given, that the Congress of the United States of Mexico decreed, the 12th of October of the last year, that the Mexican envoys and consular agents must henceforward charge for each passport to Mexico 2 dollars, and for each certification and signature 4 dollars.

20, Austin-friars, 9th of Jan. 1831.

The Vice-Consul, J. SCHEIDNAGEL.

VERDIGRIS (Ger. Grünspan; Fr. Vert-de-gris, Verdet; It. Verderame; Sp. Cardenillo, Verdete, Verde-gris; Rus. Jar), a kind of rust of copper, of a beautiful bluish green colour, formed from the corrosion of copper by fermented vegetables. Its specific gravity is 1.78. Its taste is disagreeably metallic; and, like all the compounds into which copper enters, it is poisonous. It was known to the ancients, and various ways of preparing it are described by Pliny. It is very extensively used by painters, and in dyeing; it is also used to some extent in medicine. The best verdigris is made at Montpellier; the wines of Languedoc being particularly well suited for corroding copper, and forming this substance. It is generally exported in cakes of about 25 lbs. weight each. It is also manufacored in this country, by means of the refuse of cider, &c.; the high duty of 28. per lb. on

the foreign article giving the home producers a pretty complete monopoly of the market. The goodness of verdigris is judged of from the deepness and brightness of its colour, its dryness, and its forming, when rubbed on the hand with a little water or saliva, smooth paste, free from grittiness.--(Thomson's Chemistry; Rees's Cyclopædia.)

VERJUICE (Ger. Agrest; Fr. Verjus; It. Agresto; Sp. Agraz), a kind of harsh, austere vinegar, made of the expressed juice of the wild apple, or crab. The French give this name to unripe grapes, and to the sour liquor obtained from them.

VERMICELLI (Ger. Nudeln; Du. Meelneepen, Proppen; Fr. Vermicelli; It. Vermicelli, Tagliolini, Sp. Aletrias), a species of wheaten paste formed into long, slender, hollow tubes, or threads, used amongst us in soups, broths, &c.

Vermicelli is the same substance as maccaroni; the only difference between them being that the latter is made into larger tubes. Both of them are prepared in the greatest perfection in Naples, where they form the favourite dish of all classes, and the principal food of the bulk of the population. The flour of the hard wheat (grano duro) imported from the Black Sea is the best suited for the manufacture of maccaroni. Being mixed with water, it is kneaded by means of heavy wooden blocks wrought by levers, till it acquires a sufficient degree of tenacity; it is then forced, by simple pressure, through a number of holes, so contrived that it is formed into hollow cylinders. The name given to the tubes depends on their diameter; those of the largest size being maccaroni, the next to them vermicelli, and the smallest fedelini. At Genoa, and some other places, the paste is coloured by an admixture of saffron; but at Naples, where its preparation is best understood, nothing is used except flour and water; the best being made of the flour of hard wheat, and the inferior sorts of the flour of soft wheat. When properly prepared and boiled to a nicety, Neapolitan maccaroni assumes a greenish tinge. It is then taken out of the caldron, drained of the water, and being saturated with concentrated meat gravy, and sprinkled with finely grated cheese, it forms a dish of which all classes from the prince to the beggar are passionately fond. But the maccaroni used by the poor is merely boiled in plain water, and is rarely eaten with any condiment whatever. The maccaroni usually served up in England, is said, by those familiar with that of Naples, to be a positive disgrace to the name it bears. When properly prepared, maccaroni is nutritious and easy of digestion. The lazzaroni pique themselves on the dexterity with which they swallow long strings of maccaroni and vermicelli without breaking them! (We have derived these details from an excellent article on maccaroni in the Penny Magazine for the 10th of August, 1833.)

VERMILLION. See CINNABAR.

VINEGAR (Ger. Essig; Du. Azyn; Fr. Vinaigre; It. Aceto; Sp. and Port. Vinagre; Rus. Ukzus; Lat. Acetum).-(See ACID (ACETIC), for a description of vinegar.) A duty being imposed on vinegar of 2d. the gallon, its manufacture is placed under the control of the excise. A licence, costing 57., and renewable annually, has to be taken out by every maker of vinegar, or acetous acid.

All places for manufacturing or keeping vinegar must be entered, under a penalty of 501. No vinegar maker is to receive any vinegar, or acetous acid, or sugar wash, or any preparation for vinegar, without giving 12 hours' notice to the excise, under penalty of 1001. Any person sending out or receiving vinegar shall, unless the duty on it be paid, and it be accompanied by a permit, forfeit 2001. All vinegar makers are to make entries at the next Excise-office of the quantity made within each month, and are bound to clear off the duties within a month of such entry, on pain of double duties.-(See 58 Geo. 3, c. 65., and Burn's Justice of the Peace, Marriott's ed.)

Account of the Quantity of Vinegar, charged with Duty in the United Kingdom, in each Year fromt 1820, with the Nett Revenue accruing thereon.

Rate of duty previously to 1826, 4d. per gallon; since then, 2d. The manufacture is almost wholly confined to England; the quantity produced in Scotland and Ireland not amounting to 100,000 gallons. VITRIOL. See COPPERAS.

VITRIOL, OIL OF. See ACID (SULPHURIC).

ULTRAMARINE (Ger. Ultramarin; Fr. Bleu d'outremer; It. Oltramarino; Sp. Ultramar; Rus. Ultra-marin), a very fine blue powder made from the blue parts of lapis lazuli. It has the valuable property of neither fading, nor becoming tarnished, on exposure to the air, or a moderate heat; and on this account is highly prized by painters. Owing to its great price, it is very apt to be adulterated. It was introduced about the end of the fifteenth century.

USANCE, a period of one, two, or three months, or of so many days, after the date of a bill of exchange, according to the custom of different places, before the bill becomes due. Double or treble usance, is double or treble the usual time; and usance is the time. When a month is divided, the usance, notwithstanding the differences in the lengths of

the months, is uniformly 15 days. Usances are calculated exclusively of the date of the bill. Bills of exchange drawn at usance are allowed the usual days of grace, and on the last of the 3 days the bill should be presented for payment.-(See EXCHANGE.) USURY. See INTEREST AND ANNUITIES.

W.

WALNUTS, the fruit of the Juglans, or walnut-tree, of which there are several varieties. The walnut is a large, handsome tree, with strong spreading branches. The fruit is a pretty large, smooth, ovate nut, containing an oily kernel, divided into four lobes. The nut has been always held in high estimation; it was called by the Romans Jovis glans, the acorn or mast of Jove, and hence the name of the tree. The walnut tree is indigenous to Persia and the countries bordering on the Caspian Sea. It has long been introduced into Great Britain; but the fruit seldom ripens in the more northerly parts of the island. Previously to the very general introduction of mahogany, the wood of the walnut tree was extensively used amongst us in making of furniture; and it continues to be largely employed for that purpose in many parts of the Continent. It is much used by turners; and is superior to every other sort of wood for the mounting of guns; a circumstance which caused great devastation among our walnut plantations during the latter years of the war. Great numbers of walnut trees are annually consumed in the Haute Vienne and other departments of France, in the manufacture of the wooden shoes or clogs used by the peasantry. The nuts are either gathered when ripe, being served up as desserts without any preparation; or they are plucked green, and pickled.--(Poiret, Historie Philosophique des Plantes, tome vii. p. 213.; Rees's Cyclopædia, &c.)

Account of Walnuts imported, exported, and retained for Home Use, during 1831 and 1832, with the Nett Duty thereon, and the Rate of Duty.

WANGHEES, sometimes called JAPAN CANES, a species of cane imported from China. They should be chosen pliable, tough, round, and taper; the knots at regular distances from each other; and the heavier the better. Such as are dark-coloured, badly glazed, and light, should be rejected.—(Millburn's Orient. Com.)

WAREHOUSING SYSTEM. By this system is meant the provisions made for lodging imported articles in public warehouses, at a reasonable rent, without payment of the duties on importation till they be withdrawn for home consumption. If re-exported, no duty is ever paid.

1. Expediency and Origin of the Warehousing System.It is laid down by Dr. Smith, in one of his justly celebrated max.ms on the subject of taxation, that "Every tax ought to be levied at the time and in the manner that is most likely to be convenient for the contributor to pay it."-(Wealth of Nations, vol. iii. p. 368.) No one can doubt the soundness of this maxim; and yet it was very strangely neglected, down to 1803, in the management of the customs. Previously to this period, the duties on most goods imported had either to be paid at the moment of their importation, or a bond, with sufficient security for their future pay. ment, had to be given to the revenue officers. The hardship and inconvenience of such a system is obvious. It was often very difficult to find sureties; and the merchant, in order to raise funds to pay the duties, was frequently reduced to the ruinous necessity of selling his goods immediately on their arrival, when, perhaps, the market was already glutted. Neither was this the only inconvenience that grew out of this system; for the duties having to be paid all at once, and not by degrees as the goods were sold for consumption, their price was raised by the amount of the profit on the capital advanced in payment of the duties; competition, too, was diminished in consequence of the greater command of funds required to carry on trade under such disadvantages; and a few rich individuals were enabled to monopolise the importation of those commodities on which heavy duties were payable. The system had, besides, an obvious tendency to discourage the carrying trade. It prevented this country from becoming an entrepôt for foreign products, by hindering the importation of such as were not immediately wanted for home consumption; and thus tended to lessen the resort of foreigners to our markets, inasmuch as it rendered it difficult, or rather impossible, for them to complete an assorted cargo. And in addition to all these circumstances, the difficulty of granting a really equivalent drawback to the exporters of such commodities as had paid duty, opened a door for the commission of every species of fraud.

But these disadvantages and drawbacks, obvious as they may now appear, did not attract he public attention till a comparatively late period. Sir Robert Walpole seems to have been

one of the first who had a clear perception of their injurious influence; and it was the principal object of the famous Excise Scheme, proposed by him in 1733, to oblige the importers of tobacco and wine to deposit them in public warehouses; relieving them, however, from the necessity of paying the duties chargeable on them till they were withdrawn for home consumption.

No doubt can now remain in the mind of any one, that the adoption of this scheme would have been of the greatest advantage to the commerce and industry of the country. But so powerful was the delusion generated in the public mind with respect to it, that its proposal well nigh caused a rebellion. Most of the merchants of the day had availed themselves of the facilities which the existing system afforded of defrauding the revenue; and they dexterously endeavoured to thwart the success of a scheme which would have given a serious check to such practices, by making the public believe that it would be fatal to the commercial prosperity of the country. The efforts of the merchants were powerfully seconded by the spirit of party, which then ran very high. The political opponents of the ministry, anxious for an opportunity to prejudice them in the public estimation, contended that the scheme was only the first step towards the introduction of such a universal system of excise as would inevitably prove alike subversive of the comfort and liberty of the people. In consequence of these artful misrepresentations, the most violent clamours were everywhere excited against the scheme. On one occasion Sir Robert Walpole narrowly escaped falling a sacrifice to the ungovernable fury of the mob, which beset all the avenues to the House of Commons; and, after many violent and lengthened debates, the scheme was ultimately abandoned.

The disadvantages of the old plan, and the benefits to be derived from the establishment of a voluntary warehousing system, were most ably pointed out by Dean Tucker, in his "Essay on the Comparative Advantages and Disadvantages of Great Britain and France with respect to Trade," published in 1750. But so powerful was the impression made by the violent opposition to Sir Robert Walpole's scheme, and such is the force of prejudice, that it was not till 1803 that this obvious and signal improvement—the greatest, perhaps, that has been made in our commercial and financial system-could be safely adopted.

2. Regulations as to Warehousing.-The statute of 43 Geo. 3. c. 132. laid the foundation of this system; but it was much improved and extended by subsequent statutes, the regulations of which have been embodied in the act 3 & 4 Will. 4. c. 57., which took effect on the 1st of September, 1833.

This act empowers the commissioners of the customs, under the authority and direction of the Lords of the Treasury, to nominate the ports at which goods may be warehoused without payment of duty, and the warehouses in which particular descriptions of goods may be deposited. It also fixes the time during which goods are allowed to remain in the warehouse; and prescribes the regulations as to their removal from port to port, their sale and stowage in the warehouse, the remission of the duties in case of loss by accident, the allowances for waste, &c. But as this statute is of much importance, we subjoin a full abstract of it.

ABSTRACT OF THE ACT 3 & 4 WILL. 4. c. 57. FOR THE WAREHOUSING OF GOODS.

Commencement of Act-Act to commence the 1st day of September, 1833, except where any other commencement is particularly directed.-1.

Treasury to appoint warehousing Ports.-It shall be lawful for the commissioners of the treasury to appoint the ports in the U. K. which shall be warehousing ports for the purposes of this act; and it shall be lawful for the commissioners of customs, subject to the directions of the commissioners of the treasury, to appoint in what warehouses or places of special security, or of ordinary security, as the case may require, in such ports, and in what different parts or divisions of such warehouses or places. and in what manner any goods, and what sorts of goods, may be warehoused and secured without payment of any duty upon the first entry thereof, or for exportation only, in cases wherein the same may be prohibited to be imported for home use; and also to direct in what cases (if any) security by bond shall be required in respect of any warehouse so appointed by them.—) 2.

Warehouse of special Security by Appointment.-Whenever any warehouse shall have been approved by the said commissioners, as being a warehouse of special security, it shall be stated in their order of appointment that it is appointed as a warehouse of special security provided, that all warehouses connected with wharfs for the landing of the goods to be lodged therein, and enclosed together with such wharfs within walls, such as are or shall be required by any act for the constructing of such warehouses and wharfs, and being appointed to be legal quays, shall, without any order of the commissioners of the customs, be warehouses for the purposes of this act, for all goods landed at such wharfs or quays at any port appointed by the commissioners of the treasury to be a warehousing port, and all such warehouses shall be warehouses of special security.-3.

Bonds given previous to Act to continue in force.-All appointments of warehouses made under the authority of any other act in force at the commencement of this act shall continue in force as if the same had been made under the authority of this act, and all bonds given in respect to any goods warehoused under any act in force at the commencement of this act shall continue in force for the purposes of this act.- 4.

Commissioners to provide Warehouses for Tobacco.—The commissioners of customs shall, out of the monies arising from the duties of customs, provide from time to time warehouses for the warehousing of tobacco at the ports into which tobacco may be legally imported: provided, that for every hogshead, chest, or case of tobacco so warehoused the importer or proprietor thereof shall pay, for warehouse rent, such sum or sums, not exceeding any sum payable under any act in force at the commencement of this act, and at such periods and in such manner as the commissioners of the treasury shall direct; and ali such sums shall be paid and appropriated as duties of customs.-5.

Power to revoke or alter an Appointment.--It shall be lawful for the commissioners of the treasury by their warrant, and for the commissioners of the customs by their order, to revoke any former warrant VOL. II.-3 O

or any former order, or to make any alteration in or addition to any former warrant or any former order made by them respectively.-6.

Publication of Appointment in Gazette.-Every order made by the commissioners of customs in respect of warehouses of special security, as well those of original appointment as those of revocation, alteration, or addition, shall be published in the London Gazette, for those appointed in Great Britain, and in the Dublin Gazette for those appointed in Ireland.-7.

Warehouse-keeper may give general Bond.-Before any goods be entered to be warehoused in any warehouse in respect of which security by bond is required, the proprietor or occupier of such warehouse, if he be willing, shall give general security by bond, with 2 sufficient sureties, for the payment of the full duties of importation on all such goods as shall at any time be warehoused therein, or for the due exportation thereof; and if such proprietor or occupier be not willing to give such general security, the different importers of the separate quantities of goods shall, upon each importation, give such security in respect of the particular goods imported by them respectively, before such goods be entered to be warehoused.- 8.

Sale of Goods in Warehouse by Proprietor to be valid.-If any goods lodged in any warehouse be the property of its occupier, and be bona fide sold by him, and upon such sale there shall have been a written agreement, signed by the parties, or a written contract of sale made, executed, and delivered by a broker or other person legally authorised on behalf of the parties respectively, and the amount of the price stipulated in the said agreement or contract shall have been actually paid or secured to be paid by the purchaser, every such sale shall be valid, although such goods shall remain in such warehouse; provided a transfer of such goods, according to such sale, shall have been entered in a book to be kept for that purpose by the officer of the customs having the charge of such warehouse, who is hereby required to keep such book, and to enter such transfers, with the dates thereof, upon application of the owners of the goods, and to produce such book upon demand made.-9.

Stowage in Warehouse to afford easy Access. -All goods warehoused shall be stowed in such manner as that easy access may be had to every package and parcel of the same; and if the occupier shall omit so to stow the same, he shall for every such omission forfeit the sum of 51.; and if any goods be taken out of the warehouse without due entry of the same with the proper officers of the customs, the occupier of the warehouse shall be liable to the payment of the duties due thereon.- 10.

Goods fraudulently concealed or removed, forfeited, &c.-If any goods warehoused be fraudulently concealed in or removed from the warehouse, the same shall be forfeited; and if any importer or proprietor of any goods warehoused, or any person in his employ, shall by any contrivance fraudulently open the warehouse or gain access to the goods, except in the presence of the proper officer acting in the execution of his duty, such importer or proprietor shall forfeit and pay for every such offence the sum of 5001.- 11.

Examination on entry and landing-Within 1 month after any tobacco shall have been warehoused, and upon the entry and landing of any goods to be warehoused, the proper officer of the customs shall take a particular account of the same, and shall mark the contents on each package, and shall mark the word "prohibited" on such packages as contain goods prohibited to be imported for home use; and all goods shall be warehoused and kept in the packages in which they have been imported, and no alteration shall be made in the packages or the packing of any goods in the warehouse, except in the cases herein provided.- 12.

Goods to be carried to Warehouse under authority of Officers of Customs.-All goods entered to be warehoused, or to be re-warehoused, shall be carried to the warehouse under the care or with the authority or permission of the proper officer of customs, and in such manner, and by such persons, and by such roads or ways, and within such spaces of time, as the said officer shall authorise, permit, or direct; and all such goods not so carried shall be forfeited.- 13.

Goods to be cleared in 3 Years, and Ship's Stores, in 1 Year.-All goods which have been warehoused shall be duly cleared, either for exportation or for home use, within 3 years, and all surplus stores of ships within 1 year from the day of the first entry thereof (unless further time be given by the commissioners of the treasury); and if any such goods be not so cleared, it shall be lawful for the commissioners of customs to cause them to be sold, and the produce shall be applied to the payment of warehouse rent and other charges, and the overplus, if any, paid to the proprietor; and such goods, when sold, shall be held subject to all the conditions to which they were subject previous to such sale, except that a further time of 3 months from the date of the sale shall be allowed to the purchaser for clearing such goods from the warehouse; and if the goods so sold shall not be duly cleared within such 3 months, the same shall be forfeited: provided, that if the goods so to be disposed of shall have been imported by the East India Company, or be of the description called "piece goods," imported from places within the limits of their charter into the port of London, the same shall, at the requisition of the commissioners of customs, be duly exposed to sale by the said company at their next ensuing sale, and shall be sold for the highest price then publicly offered for them.- 14.

In case of Accident, Duty to be remitted.-If any goods entered to be warehoused, or entered to be delivered from the warehouse, be lost or destroyed by any unavoidable accident, either on shipboard or in the landing or shipping of the same, or in the receiving into or delivering from the warehouse, the commissioners of customs shall remit or return the duties payable or paid on the goods so lost or destroyed. 15.

Entry for Exportation or Home Use.-No goods which have been warehoused shall be taken or delivered from the warehouse except upon due entry, and under care of the proper officers for exportation, or upon due entry and payment of the full duties payable thereon for home use; except goods delivered into the charge of the searchers to be shipped as stores, and which shall and may he so shipped without entry or payment of any duty for any ship of the burden of 70 tons at least, bound upon a voyage to foreign parts, the probable duration of which out and home will not be less than 40 days provided that such stores shall be duly borne upon the ship's victualling bill, and shall be shipped in such quantities and subject to such directions and regulations as the commissioners of customs shall direct and appoint.- 16.

Rum for Stores and surplus Stores may be shipped without Entry.-Any rum of the British plantations may be delivered into the charge of the searcher, to be shipped as stores for any ship without entry or payment of any duty, and any surplus stores of any ship may be delivered into the charge of the searcher, to be reshipped as stores for the same ship, or for the same master in another ship, without entry or payment of duty, such rum and such surplus stores being duly borne upon the victualling bills of such ships respectively; and if the ship for the future use of which any surplus stores have been warehoused shall have been broken up or sold, such stores may be so delivered for the use of any other ship belonging to the same owners, or may be entered for payment of duty, and delivered for the private use of such owners, or any of them, or of the master or purser of such ship.-17.

Duties to be paid on original Quantities, except in certain Cases.-Upon the entry of any goods to be cleared from the warehouse, if the same be for home use, the person entering such goods inward shall deliver a bill of the entry, and duplicates thereof, in like manner as is directed in the case of goods entered to be landed, as far as the same is applicable, and at the same time shall pay down to the proper officer of the customs the full duties of customs payable thereon, and not being less in amount than according to the account of the quantity first taken of the respective packages or parcels of the