mate it at so much; and we feel fully confident that this sum, if not much beyond, is at all events not within the mark. Now, if we set aside a third part of this sum for the value of the raw material, and 25 per cent. for profits, wages of superintendence, wear and tear of capital, coal, &c., we shall have 3,125,000l. to be divided as wages among those employed in the manufacture. And supposing each individual to earn, at an average, 18. a year, the total number employed would be about 172,000. It may be thought, perhaps, that 18. is too low an estimate for wages; and such, no doubt, would be the case, were not Ireland taken into the average. But as a great many persons are there employed in the manufacture at very low wages, we believe that 18/. is not very far from the mean rate."

Linen Trade of the United Kingdom.-The following official statements show, in detail, the state of the import and export trade of the country in this department, in 1830, with the results for the subsequent years.

Account of the Quantities of Hemp and Flax, dressed and undressed, Hemp Tow, Flax Tow, and Linen Yarns, imported into Great Britain and Ireland, from Foreign Parts, in the year ended the 5th of January, 1831; distinguishing the Ports of Importation, and the Countries whence imported, together with the Real and Official Values thereof.-(Parl. Paper, No. 534. Sess. 1832, &c.)

Imports into Great Britain and Ireland from Foreign Parts in the Year ended 5th of January, 1831.

A vast number of persons in Ireland are only partly employed in the manufacture; but the above estimate supposes that the 172,000 individuals are wholly employed in it.

Account of the Quantity of Foreign Linens retained for Home Consumption in Great Britain, in the

Year ended 5th of January, 1831.

Account exhibiting the Quantity of British and Irish Linen Cloth of all Sorts, separately exported from England, Scotland, and Ireland, during 1830; specifying the Quantities sent from each to the different Foreign Countries importing the same, with their Real or Declared Values, and the Bounty paid on Exportation

For the quantity and value of linens exported during 1836, and 1837, see Table on the following page. Consumption of Foreign Linens.-It appears from the second of the foregoing accounts, that the consumption of foreign linens in this country is quite inconsiderable; the real or declared value of those entered for home consumption, in 1830, could hardly amount to 20,000l.

Regulations as to the Linen Manufacture.-Any person, native or foreigner, may, without paying any thing, set up in any place, privileged or not, corporate or not, any branch of the linen manufacture; and foreigners practising the same shall, on taking the oath of allegiance, &c., be entitled to all the privileges of natural born subjects.-(15 Cha. 2. c. 15.)

Persons affixing stamps to foreign linens in imitation of the stamps affixed to those of Scotland or Ireland, shall forfeit 51. for each offence; and persons exposing to sale or packing up any foreign linens as the manufacture of Great Britain or Ireland, shall forfeit the same, and 51. for each piece of linen so exposed to sale or packed up.-(17 Geo. 2. c. 30.)

Any person stealing to the value of 101. any linen, woollen, silk, or cotton goods, whilst exposed during any stage of the manufacture in any building, field, or other place, shall, upon conviction, be liable at the discretion of the court to be transported beyond seas for life, or for any term not less than 7 years, or to be imprisoned for any term not exceeding 4 years, and, if a male, to be once, twice, or thrice publicly or privately whipped, as the court shall think fit.-(7 & 8 Geo. 4. c. 29. 14.)

LIQUORICE (Ger. Sussholz; Fr. Réglisse, Racine douce; It. Regolizia, Logorizia, Liquirizia; Sp. Regaliz Orozuz), a perennial plant (Glycirrhiza glabra), a native of the south of Europe, but cultivated to some extent in England, particularly at Mitcham in Surrey. Its root, which is its only valuable part, is long, slender, fibrous, of a yellow colour, and when fresh very juicy. The liquorice grown in England is fit for use at the end of 3 years; the roots, when taken up, are either immediately sold to the brewers' druggists, or to common druggists, by whom they are applied to different purposes, or they are packed in sand, like carrots or potatoes, till wanted.

* No British linen sent from Ireland.

The declared value of the linens exported in 1831 was 2,461,704

Account of the Quantity and Value of Linen manufactured Goods and Linen Yarn exported from the United Kingdom in 1836 and 1837; specifying the Countries to which they were exported, and the Quantity and Value sent to each.

193,997 794,772 27,814 826,899 39,277 719,715 32,306

280,595 17,073 215

28

82,088,760, 3,238,031 88,294 4,574,504 318,772 58,426,333 2,063,425 64,020 8,373,100 479,307

LIQUORICE JUICE (Succus Liquoritiæ), popularly black sugar, the inspissated juice of the roots just mentioned. Very little of this extract is prepared in Britain, by far the larger part of our supply being imported from Spain and Sicily. The juice obtained by crushing the roots in a mill, and subjecting them to the press, is slowly boiled till it becomes of a proper consistency, when it is formed into rolls of a considerable thickness, which are usually covered with bay leaves. This is the state in which we import it. Most part of it is afterwards redissolved, purified, and cast into small cylindrical rolls of about the thickness of a goose quill, when it is called refined liquorice. It is then of a glossy black colour, brittle, having a sweet mucilaginous taste. It is used in the materia medica, particularly in coughs, colds, &c.-(Thomson's Chemistry; Thomson's Dispensatory.)

The imports in 1831 and 1832 amounted, at an average to 7,321 cwt. a year. It is loaded with the oppressive duty of 31. 15s. a cwt., producing rather more than 22,000%. a year of revenue.

LISBON, the capital of Portugal, situated on the north bank of the river Tagus, the observatory of the fort being in lat. 38° 42′ 24′′ N., lon. 9o 5′ 50′′ W. Population about 200,000, but formerly greater.

Trade, &c.-Lisbon is one of the best situated commercial cities of Europe. But, notwithstanding this circumstance, the excellence of the port, and the command of the navigation of the Tagus, her commerce is comparatively trifling. The despotism, intolerance, and imbecility of the government have weighed down all the energies of the nation. The law and the police being alike bad, there is no adequate security. Assassination is very frequent. Industry of all sorts is, in consequence, paralysed; and since the emancipation of Brazil, commerce has rapidly declined. Formerly Lisbon had about 400 ships, of from 300 to 600 tons burden, employed in the trade with South America. But at present there are not above 50 ships belonging to the port engaged in foreign trade; and, of these, the average burden does not exceed 150 tons! The produce of Portugal sent to foreign countries, is almost entirely conveyed to its destination in foreign ships. The trade between Lisbon and Cork is, we believe, the only exception to this; it being principally carried on in Portuguese vessels, which take salt from St. Ubes, and bring back butter in return. About 200 small craft belong to the city, which are exclusively employed in the coasting trade.

References to Plan.-A, Fort St. Julian and light-house. B, Bugio fort and light-house. C, Barcarena look-out house. D, Belem Castle. E, Point Cassilhas. FG, Bugio fort and Sugar Loaf Hill in one, mark the north channel.

Money-Accounts are kept in rees, 1,000 of which 1 milree. In the notation of accounts the milrees are separated from the rees by a crossed cypher (), and the milrees from the millions by a colon: thus, Rs. 2:700 500 2,700 milrees and 500 rees.

Almude = : 41

Winch. meas.
wine meas.

Vianna

Almude 64

Alquiére = 37

Winch. meas.

wine meas.

Winch. meas.

(Kelly's Cambist, vol. i. art. Lisbon.) Bank of Lisbon.-This establishment was founded in 1822. Its capital consisted, in 1833, of about 691,100. sterling, divided into 6,911 shares of about 1001. each. The shareholders are not liable beyond the amount of their shares. The bank discounts bills not having more than 3 months to run, at 5 per cent. Its dividends, at an average of the 3 years ending with 1831, were about 6 per cent. It enjoys the singular but valuable privilege of having its claims on all estates paid off in full, provided the estate amounts to so much; other creditors being obliged to content themselves with a division of the residue, if there be any.

Duties.-These are moderate. British goods pay a duty of 15 per cent. on a valuation fixed in 1782; but this on some articles is a good deal more, and on others less. The importation of tobacco, snuff, and soap is prohibited, except for the use of the contractors to whom the manufacture and sale of these articles is assigned. All ex. ported articles pay a duty (consulado) of 4 per cent. ad valorem. The duties collected at the different Custom-houses in Lisbon,-for of these there are no fewer than seven,-amounted, in 1831, to about 215,000!.

Arrivals.

authorities at Belem, who deliver the signal the vessel is to hoist when going to sea.

There is no regular warehousing and bonding system at Lisbon. All imported dry goods are allowed to remain in the Custom-house stores 2 years, and liquids 6 months, without being charged warehouse rent, provided they are intended for consumption, and pay the duties accordingly. But if, after that period, they are taken out to be ex ported, they are charged 2 per cent. duty.

Port Charges-on a foreign ship of 300 tons entering the port of Lisbon, with a general or mixed cargo, and clearing out with the

Petty expenses on entering at the?
Custom-house, about.

Anchorage

Ballast clearance

Tonnage, 100 rees per ton

There is no return of the tonnage of the Portuguese and foreign ships.

Port Regulations.-All vessels entering the Tagus are obliged to come to anchor off Belem Castle, where there is an office at which they must be entered, their cargoes declared, from whence they come, and whether the cargo be intended to be landed in Lisbon or not; if not, the master applies for "franquia," that is, for leave to remain 8 days in the port for the purpose of disposing of the cargo or of departing with it. Two Custom-house officers are then sent on board, and if the cargo is to be discharged at Lisbon, the vessel proceeds to the Custom-house, when the master makes entry, delivering the manifest and bills of lading attached to the certificate of the Portuguese consul, at the port of lading, in order to identify the cargo. The officers put on board at Belen are then relieved by two others, who remain until the vessel be discharged and visited by the Custom house searcher. The port dues have to be paid in different offices; but the vessel is not subject to any other charges.

All goods sent on board for exportation must be accompanied by a permit from the Custom-house. When the clearances are obtained, the papers are presented by the master, or the ship's agent to the

Lights, 50 rees per ton
Contribution to Board of Trade
Petty charges
Bill of health

Recs.

7,200

700

500

400

30,000

15,000

1,500

720

240

R. 56,260 111. 6s. Od. sterl.

Vessels coming with a cargo, or in ballast, and departing in ballast, pay 200 rees per ton lights, or 4 times as much as if they sailed with cargoes. Vessels coming with a cargo, and sailing with the same cargo, pay no tonnage duty.

Commission-The ordinary rates of commission are, on the sale of goods, 2 1-2 per cent.; del credere, 2 1-2 per cent.; on the value of goods landed from a vessel putting in to effect repairs, 1 per cent.; on ships' disbursements, 5 per cent.

Insurances are effected to a trifling amount. There is 1 national company for effecting insurances; but it enjoys little credit.

Tares are not regulated by any certain rule. Those allowed are generally those invoiced or marked on the package.—(See Annuaire du Commerce Maritime, p. 290.; Kelly's Cambist; Consul's inswers to Circular Queries, &c.)

(In return for the privilege conceded to the Portuguese under the Methuen treaty (see TREATIES), of admitting their wines to entry for consumption in Great Britain, at 2-3ds the duty charged on French wines, British woollens were admitted into Portugal at a duty of 15 per cent. This rate of duty was afterwards extended to all British articles; and, since 1782, it has been charged according to a tariff or valuation fixed that year. But, with the exception of goods from Brazil, all other foreign goods consumed in Portugal paid a duty of 30 per cent. These distinctions are now, however, at an end; the subjoined decree having fixed the duty on all goods admitted to consumption in Portugal, without regard to their origin, at 15 per cent. This regulation was a good deal complained of here, but without reason. Having judiciously equalised the duties on French and Portuguese wines, we had no right or title to expect that the Portuguese should continue to render us the stipulated equivalent of what we had ourselves withdrawn. In so far, too, as we are concerned, the change is not really of any material importance, and will not sensibly affect our trade with Portugal. We subjoin the decree referred to :—

I. All goods and merchandise, of whatever nature and origin, and under whatever flag they may be imported, are admitted into the Custom-house of Lisbon and Oporto, to be despatched for consump. tion.

Sect. 1. Live pigs, gunpowder, and foreign olive and turnip oil, are excepted from the foregoing article.

Sect. 2. The importation of grain will be regulated by a special law; and in the mean time the existing dispositions thereunto relating, will continue in force.

Sect. 3. Tobacco, soap, and orchilla weed, continue subject to the laws and conditions of the state contracts.

Sect. 4. Wine, vinegar, brandy, and other spirits, of whatever quality they may be, are only admitted in bottles or jars of half a

canada, Lisbon measure, and in boxes containing 2 dozens of bottles each. Rum, however, is admitted in casks of any size.

II. Goods admitted to consumption by the present decree, if im ported in Portuguese vessels from the country in which they are pro duced, or in ships of that country coming direct, will pay 15 per cent., levied upon the tariff valuation, and where there is no tariff, ad valorem. In the contrary case, will pay the duty hereby esta blished increased by 1-2 of the same duty.

Sect. 4. Vinegar, wine, brandy, and all other spirits, will pay 300 reis per bottle or jar. The decree of the 7th of December, 1825, remains in full force as regards rum, whatever place it comes from. The goods comprehended in this paragraph remain subject to the clauses of the preceding art..le, as far as they are applicable. Palace of Necessidades, 18th of April, 1834. Sup.)

[The following decree of the Portuguese government is important to American ship

owners.

Lisbon, the 11th of April, 1839.

Article 1. All foreign ships entering the ports of this kingdom in ballast, and loading a full cargo of salt, shall be free from the tonnage duty. Sec.-Foreign ships entering any of the ports of this kingdom in ballast, and sailing out again to take a full cargo of salt at another of our ports, are equally free from the tonnage duty.

Article 2. All foreign vessels entering the ports of this kingdom under Frangui, in order to' complete their cargoes with salt, shall pay the duty of 100 reis per ton.

Article 3. All foreign vessels entering the ports of this kingdom to discharge cargoes of merchandise, and here load a full cargo of salt, shall pay the duty of 100 reis per ton.

Article 4. All foreign vessels which (having paid the duty in one of the ports of this kingdom) sailed in ballast to another port of the kingdom, in order there to take full cargo of salt, are entitled to receive back the duty paid in the first port, with the deduction merely of 100 reis per ton, on presenting to the competent authority of a legal certificate of said payment.-Am. Ed.]