subject to seizure and forfeiture, as well as the vessel in which they are thus introduced. Great vigilance will be required in obtaining ample security upon all export bonds, as those bonds may not be cancelled in any case of exportation of goods to Texas with the privilege of drawback, until the numerous and important questions arising under such bonds, shall have been finally adjudicated.

"You will in no case omit to publish in the newspapers, as now required by law, the names of all persons who shall be found guilty of the violations of the revenue laws therein prescribed, as well as to seize for forfeiture, the goods, vessel, tackle, apparel and furniture, in all such cases."

It must be obvious from the foregoing, that the oath prescribed by law, could not be taken by an exporter, and the goods so exported be re-landed in the United States, without subjecting said exporter to the penalties prescribed for perjury, and the goods to forfeiture.

An entry for drawback, with a view to the re-importation of goods at the lower duty, into the United States, is a fraud within the meaning of the 80th section, before quoted, of the act of March 2d, 1799, and in all such cases, it is the duty of the collector to refuse the debenture certificate, or pursue the course indicated in the circular before quoted, of the 29th July, 1845. R. J. WALKER, Secretary of the Treasury.

TREASURY CIRCULAR ON THE WAREHOUSING SYSTEM.

In order that the latest information on the subject of warehousing merchandise under the act passed at the last session of Congress, may be received by all persons interested therein, the following instructions addressed by the Secretary of the Treasury to the collectors, and other officers of the customs, are now published in the " Merchants' Magazine and Commercial Review." Copies of these instructions have been transmitted to the respective officers of customs, together with the forms necessary to accompany the same. Merchants and importers will find the forms referred to in the following circular, at the different custom-houses in the United States:

TREASURY DEPARTMENT, August 14th, 1846. The following instructions and forms are transmitted for the information and government of the officers of the customs in carrying into effect the provisions of the annexed act of Congress, approved 6th August, 1846, entitled "An act to establish a warehousing system, and to amend 'An act to provide revenue from imports, and to change and modify existing laws imposing duties on imports, and for other purposes," approved 30th August, 1842.

It is to be remarked that goods, wares, or merchandise entitled to entry for warehousing, are such only as shall have been actually imported after the passage of the act “reducing the duty on imports, and for other purposes," approved 30th July, 1846, vide 6th section. All goods, wares, or merchandise, imported prior to 30th July, 1846, yet on deposit in public store, the duties on which have not been paid, are subject to the payment of the duty and charges imposed by the tariff act of 1842.

Where owners, importers, consignees or agents desire to warehouse their goods, due entry in writing must be made in each case, according to the form accompanying these instructions, marked A, and a bond taken with surety or sureties to the satisfaction of the collector, in double the amount of the duties, according to the form marked B.

In making entry of any goods, wares, or merchandise to be warehoused, all acts necessary to determine their exact quantity, quality, and original cost, and dutiable value, such as appraising, weighing, guaging, or measuring, in order to ascertain the precise amount of duty chargeable on the importation, must be performed and complied with.

Any goods, wares, or merchandise, proposed to be withdrawn from warehouse for home consumption, prior to the second day of December next, the day on which the new rates of duties take effect under the act of 30th July last, must be entered, and the duties with interest and other charges imposed by the act of 30th August, 1842, must be duly paid before granting permit for the delivery of any such goods, wares, or merchandise. Due regard must be paid to the restrictions imposed in the act, in the withdrawal of merchandise from warehouse, to wit: in no case, "a less quantity than an entire package, bale, cask, or box," or if in bulk, then only "the whole quantity of each parcel, or a quantity not less than one ton weight, unless by the special authority of the Secretary of the Treasury," can be withdrawn and delivered.

Where it is intended to withdraw any goods, wares, or merchandise from warehouse

for transportation to any other port of entry, to be re-warehoused thereat, in pursuance of the second section of the act of 6th August, to establish a warehousing system, twentyfour hours' notice, at least, must be given to the collector of such intention, and entry made according to form C, and the transportation is to be made under the regulations provided in the act of 2d March, 1799, in respect to the transportation of goods, wares, and merchandise, from one collection district to another, to be exported with the benefit of drawback. Hence, goods may be transported from any port of entry to any other port of entry in the United States, subject to the regulations prescribed by the before mentioned act.

On making a transportation entry, a bond must be given by the owner of the merchandise to be withdrawn for transportation, with sufficient sureties, in double the amount of the duties chargeable thereon, according to the form herewith marked D; which bond is to be cancelled on the production of a certificate, duly authenticated, from the collector of the port to which the goods may be transported, certifying that the identical goods stated in the transportation certificate have been duly entered and re-warehoused in public store in his collection district, and bond given for the duties.

On the withdrawal of any such goods from warehouse at any port, the storage and other charges that may have accrued thereon, must be duly paid. On re-deposit or rewarehousing of any transported goods as aforesaid, due entry must be made and bond taken in the forms herewith marked E and F.

For the purpose of distinguishing goods which may have paid duty under the new tariff act, which goes into operation on the second day of December next, that may be withdrawn for consumption after said day, and entitled to drawback, if exported within the time prescribed by law, from other imports on which duty was paid under the tariff act of 30th August, 1842, it becomes proper that suitable marks should be placed on all goods that may be withdrawn as aforesaid, to identify the same so as to prevent mistake or imposition in the allowance of drawback.

Goods, wares, or merchandise, entered for warehousing, must be conyeyed from the vessel or wharf where landed, to the warehouse, under the special superintendence of an inspector of the customs, in drays, carts, or other usual modes of conveyance, to be employed on public account, by the proper officer of the customs, and the expense at the rates usually paid for such service at the port in question, is to be defrayed at the time by the person who enters said goods, wares, or merchandise, for warehousing. In cases where goods, wares, or merchandise, imported after the passage of the act of the 30th July, 1846, are intended to be exported directly from warehouse to a foreign country, entry must be made according to form herewith marked G, and bond given according to form H, and such exportation be otherwise made in the manner now required by existing laws relating to exportations for the benefit of drawback. In all such cases the appropriate expenses are to be paid before granting permit for exportation.

All stores used for warehousing purposes are to be rented by the collector on public ac count, and paid for as such, and appropriated exclusively to the storage of foreign merchandise, which is to be subject to the usual rates of storage existing at the respective ports where such stores may be hired or rented. Appropriate warehouses must be provided for goods of a perishable nature, as well as for gunpowder, fire-crackers, and explosive substances, having due respect to existing municipal regulations.

For warehousing of coal, woods of various kinds, &c., yards well enclosed, and secured to the satisfaction of the collector, may be hired or rented, and the usual rates for storage are to be charged on all articles deposited therein. Care must be observed by collectors in renting stores, to select those of a substantial and secure character, and fire. proof where they can be obtained, and the rents stipulated for must be as reasonable as can be procured. Before entering into any lease of stores, the opinion and approval of the department must first be obtained.

Where any goods, duly warehoused, shall remain in store beyond one year without payment of the duties and charges thereon, which, in pursuance of the act, are required to be appraised and sold, the department hereby prescribes that all such sales shall take place within thirty days after the expiration of the year, and due notice of such sales must be published in two or more of the public newspapers having the most extensive circulation at the port in question, daily at the principal ports for the space of ten days, and at the other ports three times a week, or as often as one or more papers may be published thereat, for the space of two weeks. But as the law provides that" all goods of a perishable nature, and all gunpowder, fire-crackers, and explosive substances, deposited as aforesaid, shall be sold forthwith," they must be sold at the earliest day practicable, after due publication of notice, and time given for inspection by persons desirous of purchasing the same. R. J. WALKER, Secretary of the Treasury.

COFFEE IMPORTED INTO U. STATES FROM THE NETHERLANDS.

The following "Act to exempt Coffee imported from the Netherlands from duty in certain cases, and for other purposes," passed both Houses of Congress at the last session, and was approved by the President of the United States, August 3d, 1846 :—

AN ACT TO EXEMPT COFFEE IMPORTED FROM THE NETHERLANDS FROM DUTY IN CERTAIN CASES, AND FOR OTHER PURPOSES.

Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That, from and after the passage of this act, coffee, the production or growth of the colonies or dependencies of the Netherlands, imported into the United States from the Netherlands, either in Dutch or American vessels, shall be admitted free of duty; and so much of the act approved the thirtieth day of August, one thousand eight hundred and forty-two, entitled "An act to provide revenue from imports, and to change and modify existing laws imposing duties on imports, and for other purposes," as is inconsistent herewith, be, and the same is hereby repealed.

Sec. 2. And be it further enacted, That the Secretary of the Treasury be, and he hereby is, authorized and required to refund and pay, out of any money in the treasury not otherwise appropriated, to the several persons or parties entitled to the same, the amount of duties levied and collected upon the importations of coffee in American vessels from the Netherlands, the production or growth of the colonies or dependencies of the Netherlands, between the thirtieth day of August, eighteen hundred and forty-two, and the eleventh day of September, eighteen hundred and forty-five.

Sec. 3. And be it further enacted, That the Secretary of the Treasury be, and he hereby is, authorized and required to refund and pay, out of any money in the treasury not otherwise appropriated, to the persons or parties severally entitled to receive the same, the amount of discriminating tonnage duties heretofore levied and collected on Spanish vessels coming from foreign countries, (except from Cuba and Porto Rico,) under the act approved the thirteenth day of July, eighteen hundred and thirty-two, entitled "An act concerning tonnage duties on Spanish vessels ;" and from and after the passage of this act, no discriminating tonnage duties shall be levied on Spanish vessels coming from foreign countries, except those coming from Cuba or Porto Rico.

THE OREGON TREATY.

We publish, below, an official copy of the articles of a Treaty between the United States of America and Her Majesty the Queen of the United Kingdom of Great Britain and Ireland, concluded and signed by their Plenipotentiaries, (James Buchanan and Richard Packenham,) on the 15th of June, 1846, and which was duly ratified on both parts, and the respective ratifications of the same exchanged at London, on the 17th of July, 1846, by Louis M'Lane, Envoy Extraordinary and Minister Plenipotentiary of the United States, and Viscount Palmerston, Her Britannic Majesty's Principal Secretary of State, on the part of their respective governments.

ART. I. From the point on the forty-ninth parallel of north latitude, where the boundary laid down in existing treaties and conventions between the United States and Great Britain terminates, the line of boundary between the territories of the United States and those of Her Britannic Majesty shall be continued westward along the said fortyninth parallel of north latitude to the middle of the channel which separates the continent from Vancouver's Island; and thence southerly, through the middle of the said channel, and of Fuca's Straits, to the Pacific Ocean: Provided, however, That the navigation of the whole of the said channel and straits south of the forty-ninth parallel of north latitude remain free and open to both parties.

ART. II. From the point at which the forty-ninth parallel of north latitude shall be found to intersect the great northern branch of the Columbia River, the navigation of the said branch shall be free and open to the Hudson's Bay Company, and to all British subjects trading with the same, to the point where the said branch meets the main stream of the Columbia, and thence down the said main stream to the ocean, with free access into and through the said river or rivers; it being understood that all the usual portages along the line thus described shall in like manner be free and open. In navigating the said river or rivers, British subjects, with their goods and produce, shall be treated on the same

footing as citizens of the United States; it being, however, always understood that nothing in this article shall be construed as preventing, or intended to prevent, the government of the United States from making any regulations respecting the navigation of the said river or rivers, not inconsistent with the present treaty.

ART. III. In the future appropriation of the territory south of the forty-ninth parallel of north latitude, as provided in the first article of this treaty, the possessory rights of the Hudson's Bay Company, and of all British subjects who may be already in the occupation of land or other property lawfully acquired within the said territory, shall be respected.

ART. IV. The farms, lands, and other property, of every description, belonging to the Puget's Sound Agricultural Company, on the north side of the Columbia River, shall be confirmed to the said company. In case, however, the situation of those farms and lands should be considered by the United States to be of public and political importance, and the United States government should signify a desire to obtain possession of the whole, or of any part thereof, the property so required shall be transferred to the said government, at a proper valuation, to be agreed upon by the parties.

ART. V. The present treaty shall be ratified by the President of the United States, by and with the advice and consent of the Senate thereof, and by Her Britannic Majesty; and the ratifications shall be exchanged at London, at the expiration of six months from the date hereof, or sooner, if possible.

NEW TARIFF OF THE PAPAL STATES.

We find, from the following announcement, that his Holiness, the newly elected Pope, is acting the part of a commercial reformer. The subjoined translation of an official notice, published July 2d, 1846, announces some important reductions:

OFFICIAL DOCUMENT.

"His Holiness our Lord, with the view of applying useful reforms to sundry articles of the existing customs tariff, whilst he has ordered us to confirm the generous premiums established in favor of the manufacturers of woollen cloths by the notifications of the 21st of August, 1835, and the 11th of April, 1842, has authorized us, viva voce, to publish the following resolutions:

"The import and export duties on the articles enumerated in the following prospectus are reduced to the rate therein indicated.

"This modification will take effect in the declarations for duty which shall be presented at the custom-houses, dating from the 7th of the current month. From the said day thenceforward, the introduction and deposit of any finished article of clothing whatsoever will no longer be allowed in the ports and the free cities of Ancona and Civita Vecchia, under the pain of immediate confiscation.

"The same arrangements will take effect for the city of Sinigaglia in future years, during the fair.

"Given from our residence of Monte Citorio, the 2d July, 1846."

Formerly half, now doubled.

COMMERCIAL STATISTICS.

TRADE AND COMMERCE OF NEW ORLEANS.

THE annual statement of the "New Orleans Price Current, Commercial Intelligencer, and Merchants' Transcript," which is prepared with remarkable accuracy, for the year ending August 31, 1845, has reached us, and, as usual, we proceed to lay it before the readers of the "Merchants' Magazine and Commercial_Review."* The statement includes the exports of cotton, tobacco, sugar, molasses, flour, pork, bacon, lard, beef, lead, whiskey, and corn; also the imports of produce into New Orleans from the interior, the prices of various products, and the arrivals of shipping at New Orleans. It is matter of regret that similar statements of the trade and commerce of all our commercial towns and cities are not annually prepared for publication.

EXPORTS OF COTTON FROM NEW ORLEANS, FOR SIX YEARS, COMMENCING ON THE 1ST OF SEPTEMBER, AND ENDING ON THE 31ST OF AUGUST.

Whither exported.

Great Britain.........
France........

North of Europe.........

South of Europe and China
Coastwise....

Total

1,054,857 984,616 895,375 1,088,870 749,267 821,288

RECAPITULATION.

1845-46. 1844-45. 1843-44. 1842-43. 1841-42. 1840-41. 562,320 585,888 527,675 679,438 421,450 430,310 159,528 125,020 119,980 180,875 183,272 183,931 28.841 33,035 17,907 50,882 21,207 9,836 84,086 92,458 52,855 43,543 23,506 36,364 220,082 148,215 176,958 134,132 99,832 160,847

1,054,857 984,616 895,375 1,088,870 749,267 821,288 *Similar accounts of the trade and commerce of New Orleans for previous years, (from 1831 to the present time,) will be found in the Merchants' Magazine, vol. II., p. 349; vol. IV., p. 388; vol. V., p. 471; vol. VII., p. 390; vol. IX., p. 568; vol. XI., p. 416; vol. XIII., p. 369.