Riga Rix dollar, Alberts

do. do. currency (agio 40 pr. ct.) 268.76

72.393

Rome Scudo or crown

372.75

100.403

N. B. The numbers in the first column of the foregoing table, are deduced from the sterling values of moneys of account, as given by Kelly, vol. ii. page 149, and are found by multiplying said values, in pence, by 7.1613, the grains of pure silver worth one penny sterling. The numbers in the second column are found by multiplying those in the first by .26936. [Treasury Reports.

AMERICAN DUTIES

Are calculated as in the following

EXAMPLES.

1. What is the duty on 2 hhds. of brown Sugar, weighing gross 2425 lbs. draft 7 lb. per hhd. tare 12 per cent. and duty 3 cents per lb.?

2425

Ans. $63,66

2. What is the duty on 2 bags Havana Sugar, weighing 285 lb. gross, draft per cent. tare 2 per cent. and duty 5 cents per lb.?

285

Ans. $13,90

3. What is the duty on 6 puncheons of Rum, containing,

Allowed for leakage 14 or 2 per cent.

668 net at 42 cts. $280,56 for duty.

Deduct if exported.

3 per cent. of the duties $8,42
2 cents on each gallon

13,36

21,78

$258,78 for drawback.

Tares allowed at the Custom-House

On Sugar, in boxes, 15 per cent.; in casks, 12 per cent.; in bags or mats, 5 per cent.-Coffee, in casks, 12; in bags, 2; and in bales, 3 per cent.-Cotton, in bales, 2; and in zeroons, 6 per cent.-Cocoa, in casks, 10; and in bags, 1 per cent.-Pepper, in casks, 12; in bales, 5; and in bags 2 per cent.-Green Teas, 20 lb. per chest; Souchong, over 100 wt. 22 lb. per chest; Bohea, whole chest, 70 lb.; half do. 36 lb.; quarter do. 22 lb.-Leakage on Spirits 2 per cent.

The mode of estimating ad valorem rates of duty.

The ad valorem rates of duty, upon goods, wares and merchandises, at the place of importation, shall be estimated by adding 20 per cent. to the actual cost thereof, if imported from the Cape of Good Hope, or from any other place beyond the same, and 10 per cent. on the actual cost thereof, if imported from any other place or country, including all charges; commissions, outside packages and insurance excepted. (See Laws of the United States.)

"The fluctuating value of Exchange on London at the time and place of shipment, is the standard which the Treasury and Collectors take for most of the moneys, not rated specifically by law. In entering goods at the CustomHouse, the value of each package should be put separatly in the Entry; and at the short price. If there was any discount allowed to the owner, in payment made for the same before their shipment, and the true value, if the owner is the manufacturer in whole or in part, without any discount,"

4. What is the duty on one bale of Linen Diapers from St. Petersburg, the cost there being 710 Rubles 50 Copecs, each at 10 d. sterling duty at 15 per cent.?

Ans. $22,77.

5. How much is the duty on one bale of cloth from Bremen, which cost 400 rix dollars, at 75 cents at 25 per cent.?

6. Three cases of goods from Paris cost, 1 case Levantines

each, the duty Ans. $82,50.

viz.

francs 1200,00

"" Artificial Flowers, Essences, &c.
Watches, Jewelry, &c.

600,30

2500,75

The duty on watches, &c. is 7, on silks, &c. 15, and on flowers, &c. 30 per cent. Required the amount of duty?

fs.

cts. $

Cost of watches,&c. 2500,75 at 18 468,89

Cost of flowers, &c. fs. 600,30" $112,55

Amount of Duties $112,94

7. What is the duty on 10 cases of silk, invoiced at Sa.. Rs. 5610 14 2, Rs. at 50 cts. each, and duty at 15 per ct.? Ans. $504,98.

8. What is the duty on 100 bags salt petre, cost Sa. Rs. 2015 12 5, at 7 per cent.? Ans. $90,71. 9. Required the duty on 3 camel's hair shawls, cost Sa. Rs. 1050, at 25 per cent.? Ans. $157,50.

10. Required the duty on 15 cases of paper from Leghorn, cost Pezzas 926 18 10, the pezza at 90 cents, and duty 30 per cent. ? Ans. $275,30.

Bonds.

$91,30

92,00

92,00

$275,30 Duty.

Debentures.

$89,42

89,00

90,00

$268,42 Drawback.

11. Three cases of goods of the following amount were

imported from Liverpool, on the 1st 3. One case bombasin, cost ster.

10.

calicoes, cost metal buttons, cost Required the amount of duties and

40 8 4 " 20 drawback valuing the £ $152,34 for Duty.

148,53 for Debentures.

* Allowed by law to be retained, but no drawback is allowed on duties of a less sum than $50.

1 Bond due 1st Sept. $50,34 1 payable 2d Sept. $49,53

1st Nov. 51,00 1

1st Jan.

TABLES of the value of the Gold Coins of Great Britain, France, and Spain, according to the Act of Congress of

60 11 39

47 12 42

96 16 56

83 17 59