SADDLERY-POLISHED BITS.

TREASURY DEPARTMENT, September 18, 1860. SIR-I acknowledge the receipt of your report, under date of the 30th ultimo, on the appeal of Messrs. A. R. VAN NEST & Co. from your decision on polished bits imported by them. The bits in question are manufactured of maleable or soft iron and polished. The importers claim entry at a duty of 15 per cent under the classification in schedule E of "saddlery, common, tinned, or japanued." You exacted duty at the rate of 24 per cent under the classification in schedule C of "saddlery of all kinds, not otherwise provided for." The articles would appear, from an examination of the samples submitted, not to be "tinned or japanned," and that they do not come within the designation of "common saddlery," as used in the trade, would appear from the testimony of official experts. to whom the samples have been submitted. Your decision assessing the duty in this case at 24 per cent under the classification of "saddlery of all kinds, not otherwise provided for " in schedule C, is affirmed. I am, very respectfully, HOWELL COBB, Secretary of the Treasury.

AUGUSTUS SCHELL, Esq., Collector, &c., New York.

NAUTICAL INTELLIGENCE.

NEW LIGHTHOUSES ON THE WEST COAST OF SCOTLAND.

The Commissioners of Northern Lighthouses hereby give notice, that on the night of Tuesday, the 20th day of November next, and every night thereafter, from the going away of daylight in the evening to the return of daylight in the morning, lights will be exhibited from the undermentioned lighthouses, the positions and characteristics of which have been specified by Messrs. DAVID and THOMAS STEVENSON, the engineers to the board, as follows:

I. CORRAN (LOCH EIL.)

Corran Lighthouse, in Argyleshire, is erected on the point of the same name, which forms "The Narrows," at the entrance to Loch Eil.

The light will be Azimuthal condensing light, and will show a fixed light, which will be red, from about NE. by E. E. by the east and south to about SW. by W., and white in every other direction where it can be seen from Loch Eil and Loch Linnhe.

The light will be about 36 feet above high water spring tides, and will be seen in clear weather at a distance of about ten nautical miles, allowing 10 feet for the height of the eye, and at lesser distances according to the state of the atmosphere. The lighthouse tower, which is of masonry and painted white, is 42 feet in height from base to vane.

The bearings given above are compass bearings from the lighthouse.

II. PHLADDA (NEAR EASDALE.)

Phladda Lighthouse, also in Argyleshire, is erected on a small island of the same name about a mile to the westward of Luing Island, and about 24 miles SW. from the Island of Easdale.

The light will be an Azimuthal condensing light, and will show a fixed light, which will be red towards the Bogha Nuadh Rock for about a point and a half, or from about N. by E. E. to about NNE. & E., and white from about NNE. E. by the east and south to about SSW. W.; and from about SSW. W. round by the west and north to N. by E. E. the light will be masked. But the mariner must notice, that for some distance to the westward of SSW. W. the light will show faintly, varying with the state of the atmosphere.

The light will be about 42 feet above high water spring tides, and will be seen in clear weather at a distance of about eleven nautical miles, allowing 10 feet for the height of the eye, and at lesser distances according to the state of

the atmosphere. The lighthouse tower, which is of masonry and painted white, is 42 feet in height from base to vane.

The bearings given above are compass bearings from the lighthouse.

And the said commissioners hereby further give notice that under a warrant of Her Majesty in council, dated the 10th day of May, 1860, the following tolls will become leviable, in respect of each of said lights, on and after the said 20th day of November next, viz. :-For every British vessel, and for every foreign vessel privileged to enter the ports of the United Kingdom, upon paying the same duties as are payable by British vessel, which may pass or derive benefit from each of the said lights, the toll of eight-sixteenths of a penny per ton of the burthen of every such vessel, for every time of passing or deriving benefit therefrom, if on an oversea voyage, and one-sixteenth of a penny per ton for each time of passing or deriving benefit therefrom, if on a coasting voyage, and for every foreign vessel not privileged in manner before mentioned, double the amount of the respective tolls before specified, according to the voyage on which she may be employed. And the said tolls in respect of each of the said lighthouses, are to be levied by the Commissioners of Northern Lighthouses, subject to the gross abatement or discount of fifty per cent on vessels engaged in oversea voyages, and of thirty-five per cent on vessels engaged in coasting voyages, mentioned in an order in council, dated the 2d day of February, 1859, and subject also to the regulations and exemptions contained in the consolidated tables of light duties sanctioned by order in council, dated the 26th day of June, 1855, and to the further exemption sanctioned by an order in council, dated 12th April, 1859. By order of the Board,

EDINBURGH, 22d October, 1860.

ALEX. CUNINGHAM, Secretary.

IRELAND-EAST COAST.

ALTERATION OF LIGHTS ON BLACKWATER BANK.

The Port of Dublin Corporation has given notice, that on and after the 1st day of July, 1860, the two lights (the one revolving and the other fixed) at present exhibited from the light-vessel moored off the northeast part of the Blackwater Bank, east coast of Ireland, will be discontinued, and thenceforth a fixed white light will be exhibited from the vessel's mainmast. The light will be elevated 33 feet above the level of the sea, and in clear weather should be seen from a distance of about 9 miles. The vessel will carry a black ball at her mainmast head.

ALTERATION OF LIGHT ON ARKLOW BANK.

Also, that at the same date, the fixed white light at present exhibited from the light-vessel moored off the south end of the Arklow Bank will be discontinued, and thenceforth a revolving white light, which will attain its greatest brilliancy once in every minute, will be exhibited from the vessel's mainmast. The light will be elevated 39 feet above the level of the sea, and in clear weather should be seen from a distance of about 10 miles. This vessel will also carry a black ball at her mainmast head.

ALTERATION OF THE HEIGHT OF LIGHTS ON KISH BANK.

Also, that on and after the 1st day of July, 1860, the lights at present shown from the fore and mizen masts of the light-vessel moored off the north point of the Kish Bank, at the respective heights of 26 and 25 feet above the level of the sea, will be lowered 6 and 5 feet, or each to the height of 20 feet above that level. The light exhibited from the mainmast will remain as at present at a height of 36 feet above the level of the sea, or 16 feet above the level of the two other lights. This vessel will carry a black ball at each mast-head. This alteration is deemed desirable, it having been represented that the lights now exhibited are, when seen in one, liable to be mistaken for a single light. By order,

WASHINGTON, April 30, 1860.

R. SEMMES, Secretary.

FIXED LIGHT AT RIO GRANDE DO NORTE, BRAZIL.

The Secretary of State for the Marine Department at Rio de Janeiro has given notice, that the light exhibited from the light-tower on the fortress of Santos Reis Magos at the bar of Rio Grande do Norte, has been improved. The light is a fixed white light, elevated about 43 feet above the level of the sea, and in clear weather should be seen from a distance of 12 miles. The light-tower is cylindrical, and is built on the platform of the above fortress. Its position is given as latitude 5° 45' S., longitude 35° 13' 15" west of Greenwich. By command of their Lordships, JOHN WASHINGTON, Hydrographer.

LONDON, October 8, 1860.

JOURNAL OF INSURANCE.

FIRE INSURANCE IN NEW YORK.

TO PROVIDE FOR INQUESTS IN CASE OF SUSPECTED INCENDIARISM.

SECTION 1. Whenever any building or other property in the State shall be destroyed by fire, and within ninety days thereafter a complaint shall be subscribed and sworn to by the mayor of the city or the municipal officers of the town in which the fire occurred, before any justice of the peace, for the county where such fire shall have occurred, or in any city or town where there is a municipal or police court, before such court, alleging that reasonable grounds exist for believing that such fire was not accidental in its origin, but was caused by design. it shall be the duty of such justice, and of the judge of such court, forthwith to issue his warrant to some constable of the town or city where such property was destroyed, requiring him to summon immediately, six good and lawful men of the county, to appear before such judge or justice, at the time and place expressed in the warrant, to inquire when, how, and by what mears said fire originated. And in case of the non appearance of any person so summoned, the constable shall, by the order of said judge or justices, return some person from the bystanders to complete said number.

SEC. 2. When the persons thus summoned appear, or the number be made complete, the said judge or justice shall call over their names, and then in view of the land on which such property is destroyed, he shall administer the following oath :-You solemnly swear that you will diligently inquire and true presentment make, in behalf of this State, when, how, and by what means, the fire which has here occurred was caused; and that you will return a true inquest according to your best knowledge, and such evidence as shall be laid before you.

SEC. 3. The judge or justice shall issue subpoenas for witnesses, returnable forthwith, at such time and place as he shall therein direct. Such witnesses shall be allowed the same fees, and their attendance shall be enforced in the same manner as if they had been served with a subpoena in behalf the State, to any court before a justice of the peace or a judge of a municipal or police court.

SEC. 4. The witnesses appearing hereunder shall be sworn to the effect, that the evidence which they shall give to this inquest of what they may know concerning the origin of the fire, of which inquiry is to be made, shall be the truth, the whole truth, and nothing but the truth.

SEC. 5. The testimony of all witnesses examined before any inquest shall be reduced to writing by said presiding judge or justice, or some person by his direction, and subscribed by the witness.

SEC. 7. The jury, after hearing the testimony of the witnesses, and making all needful inquiries, shall draw up and deliver to such judge or justice their inquisition under their hands, in which they shall find and certify, when, how, and by what means such fire was caused. Said inquisition and testimony, thus

subscribed, shall be filed by said judge or justice with the clerk of the courts of said county within one week thereafter.

SEC. 7. The fees of said judge or justice, and the expense of said inquisition, shall in amount and manner of payment be the same as now provided by law for coroners' inquests, and the county commissioners in appropriating the county tax, shall add to the sum apportioned to the town where such fire occurred the amount paid by the county for the inquest, and the same shall be paid by such city or town, and the same remedies for collecting the same as is by law provided for the collection of county taxes.

Approved March 9, 1860.

MARINE LOSSES FOR 1860.

The following table represents the marine losses for the month of October, 1860; to which we add a comparative view of the losses for each month of 1859 and 1860. The aggregate losses of ten months this year were $5,000,000 less than in the corresponding months of 1859.

The heaviest losses of the month of October, 1860, were those of the Black Hawk, (Calcutta trade,) Souter Johnny, (Mediterranean trade,) Cerro Gordo, with cotton, bound to Cork; the British ship Shepherdess, loaded with rice and the unfortunate Galway steamer Connaught :

RECAPITULATION OF LOSSES IN OCTOBER,1860.

LIFE ASSURANCE IN JAMAICA.

The following is an extract from the last annual report of the Jamaica Mutual Life Insurance Society:

The first investigation, extending over a period of eight years, took place on the 5th January, 1852, when a surplus of £8,312 6s. 2d. was divided among the different members of the society, after reserving the value of existing engage ments, and an ample guaranty fund. The second, for three years, was made the 5th January, 1855, when another bonus of £3,677 6s. 1d. was paid; and the third, for three years, was made the 5th January, 1858, when another bonus of £4,865 17s. 2d. was paid.

The following are extracts from the company's tables of rate, per £100, which, from the nature of the climate, are considerably higher than the English

AN ACT FURTHER REGULATING INSURANCE.

SECTION. 1. A married woman may insure her property in a mutual insurance company, and give her deposit or premium note to said company with or with out her husband joining therein, and said note shall have the same validity against her as if she were unmarried.

SEC. 2. Whenever a husband or wife owning a dwelling house shall effect insurance thereon, and on the household furniture therein, the assured shall be held to have an insurable interest in all of said furniture, although partly the property of the husband, and partly of the wife; and such insurance shall be valid.

SEC. 3. When any inhabitant of this State shall effect insurance in a life, fire, or marine insurance company, existing or doing business in this State, and shall give a deposit or premium note to said company, the policy and note shall be deemed to constitute one contract, and any note so given, though transferred or indorsed to a third party, shall be subject, in off set, to all the equitable claims of the maker upon the said company. When any company so insuring shall, during the term of said insurance, become insolvent, the assured shall not be liable on said note for more than the equitable proportion thereof for such part of the term of insurance as said company continued to be solvent; and if the insolvency occurs within sixty days of the date of said note, the said note shall be void, except for any amount for which the maker may have a claim on said company.

Approved March 19, 1860.