thorough revision of the whole system, in the interest at once of economy, simplicity, and uniformity. By the desire of the Board, a plan was prepared by Mr. St. John (Surveyor-General) and Mr. Dobell (Assistant Controller-General), from which, when completely carried out, we anticipate great advantage.

Not only will much clerical labour be saved at the Outports, but in several cases the separate office of Controller (one of the most highly paid) may be safely abolished, and such of the duties of that officer as remain can easily be performed by the chief clerk, to whom a small increase of salary may with propriety be allotted. Already this saving is partially in process of realisation. The authorised number of cash books kept at the outports under the old system was fourteen, but in many cases the collector and controller kept others of a semi-official character for their own convenience, so that occasionally the total number mounted up to twenty-two. These are now replaced by seven, which are uniform throughout the kingdom. In addition to this, certain accounts, some of them of a very bulky character, which were formerly prepared at the outports, in duplicate and even in triplicate, are now superseded by corresponding ones furnished by the ControllerGeneral's office in London; while, to make the check exercised by this latter department complete and effectual, the collectors at the outports forward thereto daily an abstract of all payments made by them, with vouchers attached, and an account-current, showing receipts and payments, with the balance in hand.

The experience of six months, during which this portion of the scheme has been in full operation, justifies us in expressing a conviction that it will answer all our expectations. One result is especially satisfactory. Our Controller-General assures us that he can now make ready his accounts for audit, in the simplest and most available form, within thirty days of the expiration of each month; whereas formerly they could rarely be prepared in a shorter time than six months.

improvements.

In the Appendix (p. 123) to our last Annual Report Statistical mention was made of various arrangements which were about to be adopted for the further improvement of the periodical returns of imports and exports. The

year which has expired has witnessed the successful accomplishment of some of the changes then contemplated, while adequate preparation has been made for the development of the rest in the course of 1858.

Of the improvements realized, the most conspicuous is that enlargement of the plan of the Monthly Trade Accounts by means of which a view is afforded of the comparative increase or decrease in each of the leading articles of commerce imported from or exported to particular countries. It may safely be affirmed that the practical character of the fresh information thus supplied has imparted to these returns an interest and value in the eyes of the mercantile community which they never before possessed.

An arrangement is now in progress for the introduction of a new feature into these monthly statements, namely, the specification of the real value of the imports of the principal articles for each successive month, the quantities only of imported merchandise having hitherto been exhibited in monthly periods. The arrangement here alluded to has been provisionally adopted at the instance of the Board of Trade, and, now awaiting only the final sanction of the Treasury, will probably.come into operation within a few weeks from the present time.

The acceleration of the date at which the elaborate and voluminous "Annual Statement of Trade and Navigation" may henceforward be presented to Parliament is an object which has been steadily kept in view during the last twelve months. There is every reason to expect that the means which have been employed for the attainment of this very desirable result will be found effectual, and that the statement to which reference is here made will be laid on the table of both Houses before the prorogation.

It only remains to mention that during the year 1857 a return has been instituted of the weekly imports and exports of the precious metals. This return is published regularly in the London Gazette of Friday. Its general utility, and the special interest attaching to it in connexion with the weekly return of the operations of the Bank of England, need hardly be pointed out.

It is important to observe that it is only since the passing of the Act of last session, 20 & 21 Vict, c. 62.,

which requires the owner or consignee of any bullion imported to furnish an account of the same to our officers within ten days of landing, that any official return of the imports of gold and silver has been practicable.

During the past year the arrangements for the more Sugar assessuniform assessment of the duties on sugar, which we ments. mentioned in our last Report as in contemplation, have been carried into full operation, and have given great satisfaction to the trade, and effected a considerable economy in the collection of the revenue.

The whole of the sugar imported into London is now assessed at the Custom House in Thames Street. Hither the Crown samples are forwarded from the different wharfs and docks as soon as drawn, and at the same time as the merchant's samples are forwarded to him or to his broker. Two rooms in the upper part of the building, suitable in space and light, are appropriated to the purpose, and here all samples are subjected to the inspection and judgment of two or three landing waiters, superintended and checked by a landing surveyor, and aided, in case of difficulty or dispute, by Mr. Ogilvie, now one of the Inspectors-General of the Waterside department, who has had so much experience in this special branch of official duty.

Many advantages result from this arrangement. The first and greatest is uniformity of assessment. All sugars are submitted to the decision of the same officers, under the same circumstances of light, and with the further advantage afforded by facility of comparison with an enormous number of samples. The consequence is that, whereas formerly appeals to the Board against the assessment of the officers was very frequent, such a thing now scarcely occurs once a quarter. In the second place, the proximity of the assessing floors to Mincing Lane, the chief mart for colonial produce, is a great saving of time to the merchant or broker, who can now attend when his sugar is being assessed, with the loss of only a few minutes, and can discuss any difference of opinion with the landing surveyor at once, instead of having to lose sometimes several hours of the most valuable part of the day in visiting the

MISCEL

various docks or wharfs where his sugar happened to be lying, and having then to see the Inspector or Surveyor-General upon the subject, if dissatisfied with the valuation of the local officer. And, thirdly, a considerable saving has been effected to the revenue by the diminution which centralization has rendered practicable in the assessing staff. The sum thus economised is probably not less than 1,500l. a year.

An idea of the amount of business transacted in the assessment rooms may be formed from the fact, that in the last six months of 1857 the number of samples assessed was 189,531.

Among the miscellaneous points of comparison LANEOUS COM- between the last year and the preceding ones we may

PARISONS.

Undervaluations.

mention,-

1. The cases in London of goods detained for undervaluation, and ordered to be sold, were

2. The number of applications to the Board on the part of the importers to be allowed to amend their valuations were

In addition to these, the number of under-valuations of less moment and extent, the amendment of which was sanctioned by the local officers without application to the Board, were, in the last year, 177 in London, and 350 in the principal outports.

Transhipment. 3. This country continues to be a great centre for goods in transit from one part of the world to another. The aggregate value of transhipments (effected prin

cipally in the ports of London and Liverpool) has

The articles which together amount to these large sums come from and are forwarded to every part of the known world. The largest proportion, however, by, far comes from France. In 1857

The countries to which the largest quantity of transhipment goods were sent were in 1857 as follows:

The principal articles of this extensive transit trade are shown in the following return for 1857, when there was transhipped in our ports-of

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