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inches in thickness, but about the under lip it is 2 or 3 feet thick. The whole quantity yielded by one of these animals ordinarily amounts to 40 or 50, but sometimes to 80 or more cwt. Formerly train oil was manufactured from the blubber in the seas round Spitzbergen, and other places where whales were caught; but the practice is now to bring the blubber home in casks, and to prepare the oil afterwards.
It is enacted by the 6 Geo. 4. c. 107. $41., that before any blubber, train oil, spermaceti oil, head matter, or whale fins, shall be entered as being entirely the produce of sea animals caught by the crews of ships fitted out in the United Kingdom, or the islands of Jersey, Guernsey, Sark, and Man, the master of the ship importing such goods shall make oath, and the importer also shall make oath, to the best of his knowledge and belief, that the same are the produce of fish or creatures living in the sea, taken and caught wholly by the crew of such ship, or by the crew of some other ship (naming it) fitted out in the United Kinga dom, or in one of the islands oi Guernsey, Jersey, Alderner Sark, or Man (naming which).
Before blubber, train oil, &c. can be entered as from a British possession, a certificate inust be obtained from the custom-house officer at such British possession, or in detault of such othcer being there, from two principal inhabitants, notifying that oath had been made before him or them that such blubber, &c. was the produce of fish or creatures living in the sea, and had been taken by British subjects usually residing in some part of his Majesty's dominions; and the importer is to make oath, to the best of his knowledge and belief, to the same effect.
The gauging of casks of oil and blubber is dispensed with since 1825. They are to be passed at the rate of 126 gallons the pipe, and 63 gallons the hogshead.
BOATS are open vessels, commonly wrought by oars, and of an endless variety of shapes, according to the purposes to which they are to be applied.
It is ordered by stat. 6 Geo. 4. c. 108., that every boat belonging to or attached to any other vessel shall have painted on the outside of the stern of such boat the name of the vessel and place to which she belongs, and the master's name withinside of the transom, in white or yellow Roman letters, 2 inches long, on a black ground, under pain of forfeiture. Boats not belonging to vessels are to be painted with the name of the owner and place to which they belong, under penalty of forfeiture. Al boats having double sides or bottoms, or secret places for the purpose of concealing goods, or having any hole, pipe, or other device for the purpose of running goods, are to be forfeited.
Regulation of Watermen on the Thames. - From Chelsea To or from vessels for passengers, 'for one person, 1d. i
Over the water directly between Windsor and Crawley's luggage for each. After this at the rate of 18. per cut.
8. d. To up from ships westward of Greenwich, for one person, By Time for a pair of Oars. - First hour 24., exreiing one person, id. each; and, where the distance Second hour to the whip does not exceed the distance across the river, the fare Eab succeeding hour
• 1 0 across the river shall be taken.
For the day
12 0 To or from strips eastward of Greenwich, at the rate of 6d. To last from 7 A.M. to 5 p. m. between Michaelmas and Lady per half mile.
Day, and from 6 A. M. to 6r. M. from Lady Day to Michaelmas.
The Bridges, &c. stand in the following order.
Shadweli Dock Stairs.
Linehouse Hole ditto.
Dit:o, Torrington Arms.
Deptford, George Stairs,
Dito, Low Water Gate.
Groen wich, Crawley's Wharf,
Passage Boats. --Oars' Fare 8 Passengers. Sculler's Fare 6 Passengers.
each London Bridge to
a. d. London Bridge to Chelsea Bridge
Walton upon Thames
. 2 0 Fulhain
. 1 6
2 0 Bam's Elms
2 0 Hanimeranith
2 6 Chatswick
3 0 Mortlake
. 16 Woolwich
1 0 For a full boat load of luggage, same as for 8 passengers. Refusing to give his name or number, or that of any other For half a load, same as for passengers.
waterman, not exceeding 11. Penulties. Taking more than fare, not exceeding u.
Ob tructing any other waterman in taking in or landing a Waterman to have a list of fares in his boat, and on not passenger, or ohstructing a passenger, not exceding 11. permitting the passenger to examine it, the passenger is dis. Towing or being towed by any other boat without the charge from paying hia fure, and the waterman may be hned consent of all the passengers, not exceeding 31. pot curing 54.
Agreeing to take any less suin than the rate allowed, and Kifusing to take a passenger, or not answering when called afterwards demanding more than the sum agreed for, not by the mur ber of his boat, not exceeding 51.
exceeding 21. L'anecer arily delaying a passenger, not exceeding 51.
Only two boats to be placed aboard any steamboat at the Refung to permit any perman to read the name and number same time in turn. Waterman, previous to taking tum as of his bat, or to tell his Christian ur surname, or the number aforesaid, to lie with his boat upon his oars at least one boat's of the boal, na beint paid his fure, or making use of any abusive length distant from any other boat lying alone side, and shall language, not exceeding 51.
not approach nearer, until after the former boat shall have Kul and Play Liws made by the Court of Aldermen, 15th af procetiled two boats' length, not exceediny 3 April. 1*2*. - Letting his boat remain at any stairs, while The officer of llarbour-tasters are in Little Thames Street, wiifu ly absent, or not being ready to take a passenger into his St. Catharine's, and Canal Office, Black wall. boat, not exceeding 11.
BOLE, a friable earthy substance, a species of the soapstone family. Specific gravity 1.4 to 2. It is found in the island of Lemnos, whence it is sometimes called Lemnian earth; and in Armenia, Italy, France, Silesia, various parts of South America, &c. Armenian and French boles were at one time not uncommon in this country, being used ir. the materia medica; but they are now entirely, or almost entirely, discarded. In India, however, Armenian bole still continues to be in extensive demand. It is brought to Bombay from the Persian Gulph. It is soft, feels greasy to the touch, adheres strongly to the tongue, and is very frangible: it is generally of a yellowish brown colour; though sometimes it is seen of a fine flesh red, which is the variety held in the highest estimation.
Some savage nations, such as the Ottomaques, described by M. Humboldt, are in the habit of allaying the pains of hunger by eating boles. The Javanese, when they wish to become thin, eat cakes, called tanaampo, made of bole. - (Lewis, Mat. Medica; Thom. son's Chemistry; Ainslie's Mat. Indica.)
BOHEA, a species of tea. See Tea.
BOMBAY, a sea-port on the western coast of British India, being, after Calcutta, Canton, and perhaps Batavia, the greatest emporium in the East; lat. 18° 56' N., long. 72° 57' E. It stands on the south-eastern extremity of a small island of the same name, separated from the main land by an arm of the sea, forming, with the contiguous islands of Colabah, Salsette, Butcher's Island, and Caranjah, one of the best harbours in India. Bombay Island was ceded by the Portuguese to the English in 1661, as the dower of Queen Catherine, wife of Charles II., and was taken possession of in 1664; so that it has been in our occupation about 180 years, being by far the oldest of our possessions in the East. In 1668, it was transferred by the crown to the East India Company, by letters patent, in free and common soccage, on payment of the annual rent of 101. But, by the present charter, it has reverted to the crown, with the rest of the Company's assets, being held by the Company in trust merely. On its cession to the crown of England, in 1661, its population did not exceed 15,000); but at present it has upwards of 230,000 inhabitants. The fort stands on the southeast extremity of the island, on a narrow neck of land, immediately over the harbour. The fortifications are extensive, and on the sea side very strong.
Pomhay Harbour is one of the safest and most commodious clear weather ay be seen at the distance of 7 leagries. The in India. It is bounded on the west and north by the island point on which the light-house stints is surrounded on all of Colaiah, or Old Woman's Island, Bombay Island, and the sides by an extensive reef of rocks divided into props: of island of Salsette. The first two are separnted only by a these, the most dangerous is the prong irridung Sw. about narrow creek fordable at low water, and Bombay Island was 3 iniles from the light house, and forming the northern joined to Salsete by a causeway constructed in 1505. On the boundary of the entrance into the harbour. The reef east side of the barbour, between it and the main land, is stretching W. N. W. from Tull Point about 34 mile, forms Butcher's Island, distant about 4 miles from Boinbayi and the southern boundary of the entrance; the breadth of the immediately behind Butcher's Island is the famous island of channel between them being about 3 mlles, with a depth of Elephanta. About 3 miles south from Butcher's Island is from 7 to 8 fathoms. In going into the harbour, it is necessary the island of Caranjah, on the western side of which, next the to chiar a sunken rock, lying almost due east from the lights harbour, is an extensive shoal. S. W. from Caranjah, distant house, at about 14 mile distant; and also a bank, cald the about 5 miles, is Tull Point; between which and Colabah, or middle ground, lying nearly opposite to and about 1 mile fri Old Woman's Island, is the entrance to the harbour. There the southern extremity of the town. - See Nicholsos and is a light-house on the southern extremity of Colabah Island, Watson's Plan of Bombay Harbour.) elevated about 150 feet above the level of the sea, which in
Docks. -- Bombay is the only port of consequence in British India in which the rise and fall of the tide are so considerable as to admit of the formation of extensive wet docks. At ordinary spring tides, the rise is about 14 feet, but occasionally as high as 17. The capacious docks constructed by the East India Company are their property, and are for the most part under the direction of Parsees, who, excepting the Chinese, are the most industrious and intelligent people of the East. Merchant vessels of the largest class, or from 1,300 to 1,400 tons burden, for the cotton trade to China, have been built in these docks. Frigateż and line-of-battle ships have also been occasionally constructed in them, sometimes under the exclusive direction of Parsee artificers. The timber having to be brought from a great distance, ships built at Bombay are very costly; but being, contrary to the practice in other parts of India, entirely constructed of teak, they are the most durable vessels in the world, requiring little repair, and often ruining 50 or 60 years. Being for the most part built by natives, without any very strict application of the rules of art, they are commonly, though not always, heavy sailers.
Monien. - Accounts are kept in rupees; ench rupee being ver be taken at is. ld. an oz., and 29. Ojd. if silver be taken divided into 4 qoarters, and each quarter into 100 reas. The
at 58. fd. an or. rupee is also divided into 16 annak, or 50 pice. An urdee is 2 The company's rupee has only been coined since the 1st of res; a doreea, 6 reas; a dooganey, or single pice, 4 reas, a September, 1935; but it is alrnost identical in respect of value fuddea, or double pice, 8 reas; a paunchea is 5 mipees, and a with the rupees previously in circulation. pold mohur, 15 rupees. Of these, the annas and reas only are The charge of coinage tv. the Bombay Mint is 21 per cent Imaginary monies. The coins of Bombay are the mobur, or for gold, and 3 per cent, for silver, including the charges for gold rupee, the silver or Company's rupee, and their divisions; refining. The machinery for this mint was sent out from also the double and single pice, the urdee, and doreea, which England a few years ago, and is cornplete, but very costly. are copper coins with a mixture of tin or lead. The following Wrights and Measures. The unit of weight in Bombay, as is the assay and sterling value of the present gold and silver in other parts of India, is, by the law of 15.13, the tota of 16) coinage of Bombay:
grains troy, the other weights being derived from it as follows: Gross Wt. Pure Metal. Sterling Value. Ruttees
=lMa ha = 15 Tros Grains. grs.
= 180 Troy Grains Gold mohur
80 Tolas (or Sicca Weight) = 1 Seer = 24 D. Troy. Company's rupee (silver) 160 165
1:11 if sil. 40 Seer = I Mun (or Bazaar Maund) = 100 lb. Troy. The following table shows the commercial weights of the several Presidencies of India, Travancore, China, and England, compared with the new Indian maund introduced into Bengal in 1833, and adopted in the new tariff valuation under the Bombay Presidency since 1810.
Mapad The Bombay Maund af 40 Seers = 28 4.9.38775 The Bombay Candy of 20 = 560
6-S05 55 42 = 29.100 2-79SSA3
21 = 58S
7.141913 The Surat Maund of 40 == 31.3.33
22 = 821.333
61173SS The Bengal Factory Maund = 74-666
1.10240 The Travancore Candy of 20 = 610
1-6-2017 The Madras Maund
The English Ton of 20 cwt. =2210
(Spirits and Country Amack.)
2 12 128
The seer weighs 60 Bombay rupees, and equals 1 lb. Sor.
8 dr.; and 50 seers make the maund.
16 Tusmos = 1 Math = IS 104 Adowlier = 1 Parah
24 Tussoos = 1 Guz. 100 Prahs = 1 Anna
The English yard is now, however, in common use in Bom.
bay. Shipping. - In 1943, there belonged to Bombay, and mostly also to native merchants, 58 ships of the aggregate burden of 31,378 tons, of which 6 only were under 200 tons. These ships are partly employed
Which contain new In-
in the China trade, and partly in the trade to England and other places. They are for the most part navigated by Indian seamen or Lascars, those of Bombay being accounted by far the best in India ; the master and superior officers only, and not always, being Englishmen. Besides these large vessels, there is a numerous class of native craft, under various forms and names, amounting in all to about 50,000 tons, of from 2 to 175 tons each. These vessels, besides furnishing the town with firewood, hay, straw, &c. from the neighbouring continent, navigate coastways from Cape Comorin to the Gulf of Cutch, and sometimes cross the sea to Muscat and the Arabian Gulph. During the eight fair months, that is, from October to May, the largest sized vessels perforın five or six trips to Damaun, Surat, Cambay, Broach, Jumbosier, and Cutch, bringing from these ports, where they sometimes winter, and where many of their owners reside, cotton, ghee, oil, pulse, wheat, cotton cloths, timber, firewood, patchok, mawah, &c.; and return to the northern ports laden with the produce of Europe, Bengal, and China. The capital employed in this trade, in the ininor articles of commerce, exclusive of cotton, has been estimated at 1,500,000d. sterling.
Commerce, &c.— The small and sterile island of Bombay affords no produce for exportation ; indeed, hardly yields a week's consumption of corn for its inhabitants. Nor does the whole presidency of Bombay, although comprising about 130,000 square miles, and from 8,000,000 to 9,000,000 inhabitants, with a nett revenue in 1848-49 of 2,460,0001., yield, with the exception of cotton, rice, and coffee, any of the great colonial staples, such as sugar, and indigo ; a circumstance which may, perhaps, be ascribed to the iinpolitic restraints upon the employment of British settlers and capital that were long imposed by law, and acted upon with peculiar rigour in this and the sister presidency of Madras, in contradistinction to the greater latitude afforded in Bengal. Bombay is also much less favourably situated, in respect of internal communications, than Calcutta. The Ganges and its tributary streams intersect the richest provinces of India, and give Calcutta a vast command of inland navigation ; whereas all the inland trade of Bombay has to be carried on by means of roads, that are seldom available for carriages, and which can be used only by pack-bullocks and camels. The transit duties, by which the inland trade was grievously oppressed, have been abolished; and if this judicious measure be followed up by the formation of lines of railways to the principal markets in the interior, a great increase of the trade of the town and improvement of the presidency may be expected.
The principal trade of Bombay is carried on with China, Great Britain, the countries on the Persian and Arabian gulplis, Calcutta, Cutch and Sciode, the Malabar coast, foreign Europe, &c. The imports from China consist principally of raw silk, sugar, and sugar-candy, silk piece goods, treasure, &c. The principal articles of export to China are, raw cotton, opium (18,000 chests), principally from Malwa, sharks fins and fish maws, sandal-wood, pearls, &c. The exports to China being much greater than the imports, the returns for several years past have been made to a large extent in bilis on London, and on the Indian governments, drawn by the merchants in China.
i he trade with the United Kingdom has been regularly increasing since the abolition of the restrictive system. The chief articles of import from Great Britain are, coiton and woollen stuffs, cotton yarn, bardware, copper, iron and lead, glass, apparel, fur, stationery, wine, &c. The principal articles of export to Britain are raw cotton, raw silk, Iron China and Persia, ivory, pepper and spices, piece goods, coffee from the Red Sea, and wool. The export of the last-mentioned article increased with extraor: dinary rapidity, the quantity shipped for England in 1833-34 being only 69,944 lbs.; whereas the shipments for England in 1840-11 amounted to 3,428,055 lbs. ! But it has since continued nearly stationary. At present the principal supply of the article is drawn from Cutch and Scinde, and from Marwar, viâ Guzerat; but active ineasures have been taken by government for improving the flocks in the pastoral country of the Deccan, so that a further and very considerable increase of this new and important trade may be anti ipated.
The trade between B mbay and the ports on the Persian Gulph has materially varied of late years. A large portion of the articles of British produce and manufacture that were formerly exported to Persia, by way of Bombay and Bushire, being now sent through Trebisond and ports in the Levant; and a considerable portion of the raw silk that used to be exported from Persia, via Botobay, being now also sent through the ports referred to. On the other hand, however, there is a considerable increase in the exports and imports of other articles ; so that, on the whole, the amount of the trade has not materially varied.
The trade between Bombay and Calcutta is not so great now as it was formerly; the abolition of the restrictive system in 1815 having given Bombay the means of bringing various articles direct from foreign ports which she was previously obliged to import at second-hand from Calcutta, and of exporting directly.
Banks.---These consist of the Bank of Bombay, incorporated in 1840, the Commercial Bank of India, and branches of the Oriental Bank of London, and of ihe Agra bank of Agra Of these the first and most important has a capital of 522,0001., divided into shares of 1001, each. It issues notes, and transacts all sorts of banking business, charging no commission for its trouble, and allowing po interest on deposits. We borrow from the Bombay Almanack for 1851 the following notices respecting this bank, which also apply with little alteration to the others. ROLES ORSXRVED AT THS BANK OY BOMBAY.
ment securities and dividends on Bank Stock, payable in In Accounts Current.
12. The bank does not correspond on matters relating to 1. No deposit account opened for a less surn than 200 current accounts or deposits. Parties are therefore requested ru, ces.
to transact their business with the bank in person or by their 2. No cash credit account opened for a less surn than 500 agenis. Upots. 3. The bank furnishes blank cheques and pass books.
In Cash Credit Accounts and Loans on Security of Deposit. 4. No money received or paid after 4p.m.
3. The bank charges no commission, and allows no interest 1. No credit or loan on deposit of Government paper or on deprits.
goods granted for a less sum than 500 rupees. 6. No cheques, upon which any alteration or erasure has 2. No credit or loan granted for a longer period than three been made, will be paid.
months. 7. No chrques for sums under ten (10) rupees will be paid, 3. Credits and loans exceeding three lakhs of rupees are except in cases where the bank shall have to pay itself.
subjects of special agreement. 8. The bank dor's not allow any account to be overdrawn. 4. Credits for any sum not exceeding three lakhs of rupees,
9. The bank collects bills, cheques, &c., payable in Bom are granted on the following terms, viz. :-)f, at the expira. bay, taking the notarial step in case of non-acceptance or non tion of three months, it appears that the average daily debit payment.
balance is not equal to one-half the credit granted, interest 10. The bank requires that bills, notes, &c, (not being will be charged on one-half the extent of the credit but if deinands at sight) intended for realization by the bank, be sent the average daily debit balance is greater than one-haf the in at least one day before the due date.
credit, then interest will be charged on the balance in the 11. The bank realises, for constituents, interest on Govern usual manner.
5. No credit for sums exceeding 50,000 rupees, except upon
Buls of Exchange the above terms. 6. Credits for sums under 50,000 rupees, granted without
Granted upon a written application, at the rate of es. any stipulation as to the average falan e, are charged interest
change of the day, and payable at Calcutta, Madras, and
Agra. . all per cent per annum above the current rate.
Rates of Discount and Interest.-Discount, 7. In instances of accounts being required to be closed before maturty, one day's previous notice to be given to the
On Government Bills
4 per cent. bank officers.
On Private Bills at or within 3 months 6 bilio. 8. Applications for loans of credits should be made before 3p.m.
Interest. 9. Goods deposited in the bank godowns for advances, are On Fixe: Loans on Government Notes 4 ditto subject to pdown rent.
On Cash Credits and Loans on do.
5 ditto, N.B.-The bank rules in current deposit accounts (except On Loans on deposit of Goots, &c. 6 dito Nos. 1 and 5) are applicable to cash credit accounts, and must
Parties discounting bilis may take them up at any period, be strictly attended to.
prior to their maturity, and the bank will refund the discount Post Bills
for the unexpired portion of the time such bills may have
to run. Granter upon written applications, free of charge, payable The rates of advance in cash credit accounts and loans on at 7 days sight, and 30 days sight.
deposit of 5 per cent. Government roter is 95 per cent., on Post bills required in dup.icate, are issued on the day follow 4 per cent. Government notes is 80 per cent, and on goals ing that of the receipt of the application.
three-fourths the approved value. Insurance.-Companies for the insurance of lives, shipping, and against fire, have been established in Bombay; and several of the London and Calculla Insurance Companies have agents here. Account of the Quantities of the Principal Articles of Indian produce, exported from Bombay during
each of the three Years ending with 1848.
Value of the Articles (ex Transare) Imported into and of those Exported from Bombay in 1848.
8,60,01 5,71,151 2,41,423 3,33,976 22,58,734 3,87,978 4,45,449 16,77.290
rupeus. Cotton twist and yam
16,66,091 Cotton piece goods (British)
54,39,207 Woollens and woollen stuffs
3,27,127 Silk, manufactured
13,67,472 Silk, raw
26,39,156 Metals, manufactured
5,46,906 Wines, beer, spirits and liqueurs
9,25,258 Apparel and millinery
2,25,293 Books and stationery
2,8 4,573 Drugs, medicines, &c.
4,53,674 Grain of sorts
6.75,435 Tea .
4.64.617 Sugar and sugar candy
4,41,553 Fruits, cocoanuts, &c.
1,12,71,513 Total Imports
3,74,56,923 Of Bullion, the Imports amounted toVears.
rupees, 1848 : : :
1,14,11,106 Excess in 1848
Cotton wool .
7,165 1,36,80,924 5,64,01,892
or the entire value of the imports into Bombay, amounting in 1848 to 3,745,6921, those from Great Britain amounted to 1,289,7572' or the entire value of the exports in the same year, amounting to 5,640,1891., those to Great Britain were only 951,3701., whereas those to China were 2,959,169!.
PORT CHARGES. Buoy and Anchorage Dues. - All ships and vessels or boats Square-rigged vessels of all not receiving pilots
Fair Season. Monsoon. Above 50 to 300 tons.
0 From 10 to 20 tons
55 00 $0 0 0 Above 20 to under 30 tons
6 0 0 do.
60 0 0 From 30 to 50 tons
S5 0 0 10 0 0 do.
63 00 90 0 0 Above 50 to 100
20 00 do.
70 00 95 0 0 100 to 150
25 00 du.
10 150 to 200
30 0 0 do.
80 0 0 105 00
85 00 110 Charges for Pilotage. - A ship Fair Season. Monsoon.
1000 to 1100
90 00 115 ol of the line or of 50 guns
95 00 120 0 0 A frigate or sloop of war.
100 0 0 125 00
Lighthouse Dues. - All ships and vessels down to 20 tons, Foreign ships of war are to pay, in addition to the above rates, at rupees 15 per 100 tons per annum. rupees 40
All vessels under 29 tons burden, at 2 rupees per annum. N. B. There are no port charges of any sort at Bombay other than the above.
General Rates of Commission in Bomboy. - On the sale
or purchase of goods of all denoininauuns (except as under)
cent. 5 Purchases of all kinds with
the proceeds of goods sold, and on which a commission of 5 per cent, has been previously
i per cent on receipt of the proceeds Procuring freight
Shipping goods of every description
cent. Shipping treasure, bullion, and jewellery Ship disbursements whai no commission has been charged
on freight or cargo Ettecting insurances Settling insurance losses, whether partial or total; also on
pr«curing return of premium, exclusive of commission on
receipt of cash Del credere, or guaranteeing the responsibility of persons to
whom goods are sold, on the amount of wales 'The sie or purchase of cattle
32 Effecting remittances hy bills of exchange (not being the
proceeds of goods soldi
Cucting bouse rent.
Memorandum. - Sales of European goods, when made at Taking up meest bills from the Company (exclusive of an advance on invcice cost, the amount to be converted
into Bombay currency at the erchange of two shillings per Sale or purchase of public or private bills of exchange
rupee Facharong Company's securities of all descriptions, or invest money the rein, and on transferring government Dock Regulations. - At daylight the wickets of the gates are pe front elle constiruent to another
opened, and at 7 o'clock the sentry gate Half an hour after Surrendering, or de oiting in the treasury, Company's sunset the gates are shut, the wicket of the centre gate benig serur ty of all descriptions
left open till the evening gun be fired. No boats, saving those Procuring money on respondentia or on loan
belonging to the Company's marine departraent, or her Recovery of boods or for absentits, over due at the Majesty's nary, are permitted to come to the dock vard stairs; period of their being praced in the possession of the agent 2 but must use the piers expressly constructed for their accorDAS, #hen a process at law or by arbitration is necessary, modation. No meat, stores, or baggage for the merchant 2. per cent.; and if recovered by such means
shipping, of any description, are to be passed through the dock. Ma the aflairs of an estate for an executor or admi.
After the firing of the evening kun, nobody belonging nista or
to the ships in the harbour, below the rank of a commissioned Guaranteeing bills, bonds, or debts in general, by endorse officer, is to be allowed to land or enter the dock-yard, without
the express permission of the master attendant, or other conArunding the delivery of contract goods to the Company of i dividual
Boats' crews are not to be permitted to quit their boat at fois consigned, and afterwards withdrawn, on invoice the stairs, after the hours of shutting the gates. Smail craft
. 23 are not to deliver firewood or any other lading within the Bub
of exchange retumed noted or protested, &c. Per cent. 1° limits of the yard, without the superintendent's sanction. keceipt of payment (at the option of the agent) of all The ships and essels in dock are not to land any lumber monis not arising from proceeds of goods on which whatever on the pler. No cargo of any description is to be cora mission has been previously charged.
landed in or passed through the yud, from or to any ship in All Cases where the debtor side of the account exceeds the dock, without the superintendent's permission in writing.
eredt side, including the balance of interest, commission No fire or light is allowed on board any ship or vessel in dock, chargeable on the debtor side, at the rate of
1 without the authority of the superintendent, to whom the pur. Grantir latters of credit
. 2 poses for which either may be required, must be stated in Beccan Security to government, or public bodies, in any
. 2 (See Milburn's Oriental Commerce; Bombay Calendar and Gants comigned, which are disposed of by outcry or sent Register for 1x13; Kelly's Cambist; Report on the Commerce web
to shop, on net proceeds Depositing government paper as security for constituents : Bombay, fe in 1841-2.)
BOMBAZINE, a kind of silk stuff, originally manufactured at Milan, and thence sent into France and other countries. Now, however, it is nowhere manufactured better, or in larger quantities, than in this kingdom.
BONES of cattle and other animals are extensively used in the arts, in forming handles for knives, and various other purposes; but of late years they have been of ipost importance in agriculture. When employed in the latter they are, in most instances, ground, or reduced to powder, and are commonly used as manure for turnips, being in general drilled in with the seed, though sometimes, also, they are sowu broadcast, and with other crops. The quantity used varies from about 25 bushels of dust to about 40 bushels large an acre. Their effect is said to be considerably increased when they have undergone the process of fermentation. They were first used, in this country, on a large scale, as a manure in Lincolnshire ; and there can be no doubt that their extensive employment in that county has been one of the chief causes of its rapid improvement, and of the high state of cultivation to which it has attained. Bone-dust is now, however, very largely used, not only in Lincolnshire, York, and the adjacent counties, but in most other parts of England, and almost every where in Scotland; and its influence in increasing the crops of corn and turnips, and consequently, also, the supplies of buteher's meat and farm manure, has been quite extraordinary. In fact, it is to the employment of this manure, combined with the extension of furrow drainage, and the introduction of steam navigation, that the wonderful improvements that have been made in agriculture since 1820, and the vast increase of agricultural produce, are principally to be ascribed.
In 1827, Mr. Huskisson estimated the real value of the bones annually imported for manure at about 100,000.; but at present (1843) it probably amounts to more than treble that sum. This is evident from the fact that the ad valorem duty of i per cent. on bones produced, in 1841, 2,9331. 58. 3d. nett, showing that the value of the imports must then have exceeded 293,000., of which it is abundantly certain that but a comparatively small portion was employed otherwise than in agriculture. They are principally brought from the Netherlands, Germany, and South America.
It is a curious fact, that while the duty on bones imported into Scotland, in 1841, amounted to 7491. 48. 4d., the duty on those imported into Ireland amounted to only 21. 10s. 1d. (See Statistical Account of British Empire, 2d edit. i. 185. and 568., and Annual Finance Book for 1841.) The duty on bones was reduced in 1842 to 6d. a ton.
BOOK-KEEPING, the art of keeping the accounts and books of a merchant. Book-keeping by double entry means that mode or system in which every entry is double, that is, has both a debtor and a creditor. It is called also the Italian method, because it was first practised in Venice, Genoa, and other towns in Italy, where trade was conducted on an extensive scale at a much earlier date than in England, France, or other parts of Europe. This method, however familiar to merchants and book-keepers, seems intricate to almost all who have not practised it; nor is the dryness and difficulty of the task much lessened by the printed works on the subject, which, having been conpiled more by teachers than by practical merchants, contain a number of obsolete rules and unnecessary details. The inost effectual mode of giving clearness and interest to our remarks will be, first, to state a few mercantile transactions, and then to explain the nature of the accounts and entries which result from them.