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. §44., 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 Kingdom, or in one of the islands of Guernsey, Jersey, Alderney, Sark, or Man (naming which). Before blubber, train oil, &c. can be entered as from a British possession, a certificate must be obtained from the custom-house officer at such British possession, or in default of such officer 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. All 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. Regulations of Watermen on the Thames. From Chelsea Bridge towards Windsor, 3d. per half mile for scullers. Over the water directly between Windsor and Crawley's Wharf, Greenwich (excepting the Sunday ferries), for one person, 3d.; two persons, 1d. each; exceeding two persons, 1d. each. To or from ships westward of Greenwich, for one person, 2d.; exceeding one person, 14. each; and, where the distance to the ship does not exceed the distance across the river, the fare across the river shall be taken. To or from ships eastward of Greenwich, at the rate of 6d. per half mile. To or from vessels for passengers, for one person, 4d.; exceeding one person, 3d. each, with not exceeding 56 lbs. of luggage for each. After this at the rate of 1s. per cwt. Watermen detained by passengers to be paid for time or distance, at the option of the watermen. By Time for a Pair of Oars. - First hour Each succeeding hour For the day s. d. 2 0 1 6 - 10 - 12 O To last from 7 A. Mr. to 5 P. M. between Michaelmas and Lady Day; and from 6 A. M. to 6 P. M. from Lady Day to Michaelmas. SCULLER'S FARES. The Bridges, &c. stand in the following order. Nine Elms. Red House, Battersea. Swan Stairs, Chelsea. Chelsea Bridge. Iron Gate. Union Stairs. King Edward ditto. The fare from either of the above places to the next is 3d., and so on in proportion. Shadwell Dock Stairs. Limehouse Hole ditto. For a full boat load of luggage, same as for 8 passengers. Penalties. Taking more than fare, not exceeding 2. Waterman to have a list of fares in his boat, and on not permitting the passenger to examine it, the passenger is dis charged from paying his fare, and the waterman may be fined not exceeding 34. Refusing to take a passenger, or not answering when called by the number of his boat, not exceeding 51. Unnecessarily delaying a passenger, not exceeding 51. Refusing to permit any person to read the name and number of his boat, or to tell his Christian or surname, or the number of his boat, on being paid his fure, or making use of any abusive language, not exceeding 51. Kales and By Laws made by the Court of Aldermen, 15th of April, 1828. Letting his boat remain at any stairs, while wilfully absent, or not being ready to take a passenger into his boat, not exceeding 1. Refusing to give his name or number, or that of any other waterman, not exceeding 11. Obstructing any other waterman in taking in or landing a passenger, or obstructing a passenger, not exceeding 11. Towing or being towed by any other boat without the consent of all the passengers, not exceeding 34. Agreeing to take any less sum than the rate allowed, and afterwards demanding more than the sum agreed for, not exceeding 21. Only two boats to be placed aboard any steam-boat at the same time in turn. Waterman, previous to taking turn as aforesaid, to lie with his boat upon his oars at least one boat's length distant from any other boat lying alongside, and shall not approach nearer, until after the former boat shall have proceeded two boats' length, not exceeding 3. The offices of Harbour-masters are in Lattle Thames Street, St. Catharine's, and Canal Office, Black wall. 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 it. 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; Thomson'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. clear weather may be seen at the distance of 7 leagues. The point on which the light-house stands is surrounded on all sides by an extensive reef of rocks divided into prongs: of these, the most dangerous is the prong stretching S. W. about 3 miles from the light house, and forming the northern boundary of the entrance into the harbour. The reef stretching W. N. W. from Tull Point about 34 miles, forms the southern boundary of the entrance; the breadth of the channel between them being about 3 miles, with a depth of from 7 to 8 fathoms. In going into the harbour, it is necessary to clear a sunken rock, lying almost due east from the lighthouse, at about 1 mile distant; and also a bank, called the middle ground, lying nearly opposite to and about 11⁄2 mile from the southern extremity of the town. (See Nicholson and Watson's Plan of Bombay Harbour.) Bombay Harbour is one of the safest and most commodious In India. It is bounded on the west and north by the island of Colabah, or Old Woman's Island, Bombay Island, and the island of Salsette. The first two are separated only by a narrow creek fordable at low water, and Bombay Island was joined to Salse te by a causeway constructed in 1805. On the east side of the harbour, between it and the main land, is Butcher's Island, distant about 4 miles from Bombay; and immediately behind Butcher's Island is the famous island of Elephanta. About 3 miles south from Butcher's Island is the island of Caranjah, on the western side of which, next the harbour, is an extensive shoal. S. W. from Caranjah, distant about 5 miles, is Tull Point; between which and Colabah, or Old Wornan's Island, is the entrance to the harbour. There is a light-house on the southern extremity of Colabah Island, 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. Frigates 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 running 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. Monies. Accounts are kept in rupees; each rupee being divided into 4 quarters, and each quarter into 100 reas. The rupec is also divided into 16 annas, or 50 pice. An urdee is 2 reas; a doreea, 6 reas; a dooganey, or single pice, 4 reas; a fuddea, or double pice, 8 reas; a paunchea is 5 rupees, and a gold mohur, 15 rupees. Of these, the annas and reas only are imaginary monies. The coins of Bombay are the mohur, or gold rupee, the silver or Company's rupee, and their divisions; also the double and single pice, the urdee, and doreea, which are copper coins with a mixture of tin or lead. The following is the assay and sterling value of the present gold and silver coinage of Bombay : Gross Wt. Pure Metal. Sterling Value. ver be taken at 5s. 2d. an oz., and 2. 01d. if silver be taken at 58. 6d, an oz. The Company's rupee has only been coined since the 1st of September, 1835; but it is almost identical in respect of value with the rupees previously in circulation. The charge of coinage in the Bombay Mint is 24 per cent. for gold, and 3 per cent, for silver, including the charges for refining. The machinery for this mint was sent out from England a few years ago, and is complete, but very costly. Weights and Measures. The unit of weight in Bombay, as in other parts of India, is, by the law of 1833, the tola of 180 grains troy, the other weights being derived from it as follows: 8 Ruttees 1 Ma-ha = 15 Troy Grains. 12 Mashas = 1 Tola = 180 Troy Grains. 80 Tolas (or Sicca Weight) 1 Seer = 24 lb. Troy. 40 Seer 1 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 Bombay Presidency since 1840. under the Maunds 6-803 551 7:145813 7:4861111 9-074074 9-981187 6:07:388 1-331111 1 Rash = 2,572,176 The anna weighs 2} tons, and the rash 40 tons. Shipping. In 1843, 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 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 perform five or six trips to Damaun, Surat, Cambay, Broach, Jumboster, 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, putchok, 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 minor articles of commerce, exclusive of cotton, has been estimated at 1,500,000. 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 2,460,000Z, 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 impolitic 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 gulphs, Calcutta, Cutch and Scinde, 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 bills on London, and on the Indian governments, drawn by the merchants in China. The 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, cotton and woollen stuffs, cotton yarn, hardware, copper, iron and lead, glass, apparel, fur, stationery, wine, &c. The principal articles of export to Britain are raw cotton, raw silk, from 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 extraordinary rapidity, the quantity shipped for England in 1833-34 being only 69,944 lbs.; whereas the shipments for England in 1840-41 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, via Guzerat; but active measures 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 anticipated. 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, viá Bombay, 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 the Agra bank of Agra. Of these the first and most important has a capital of 522,000Z., divided into shares of 1007. each. It issues notes, and transacts all sorts of banking business, charging no commission for its trouble, and allowing no 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. rupees. 3. The bank furnishes blank cheques and pass books. 4. No money received or paid after 4 p.m." 3. The bank charges no commission, and allows no interest on deposits. 6. No cheques, upon which any alteration or erasure has been made, will be paid. 7. No cheques for sums under ten (10) rupees will be paid, except in cases where the bank shall have to pay itself. 8. The bank does not allow any account to be overdrawn. 9. The bank collects bills, cheques, &c., payable in Bombay, taking the notarial step in case of non-acceptance or nonpayment. 10. The bank requires that bills, notes, &c., (not being demands at sight) intended for realization by the bank, be sent in at least one day before the due date. 11. The bank realises, for constituents, interest on Govern. months. 3. Credits and loans exceeding three lakhs of rupees are subjects of special agreement. 4. Credits for any sum not exceeding three lakhs of rupees, are granted on the following terms, viz. :-If, at the expiration of three months, it appears that the average daily debit balance is not equal to one-half the credit granted, interest will be charged on one-half the extent of the credit; but if the average daily debit balance is greater than one-half the credit, then interest will be charged on the balance in the usual manner. 5. No credit for sums exceeding 50,000 rupees, except upon the above terms. 6. Credits for sums under 50,000 rupees, granted without any stipulation as to the average balance, are charged interest at 1 per cent. per annum above the current rate. 7. In instances of accounts being required to be closed before maturity, one day's previous notice to be given to the bank officers. 8. Applications for loans of credits should be made before 3 p.m. 9. Goods deposited in the bank godowns for advances, are subject to godown rent. N.B.-The bank rules in current deposit accounts (except Nos. 1 and 5) are applicable to cash credit accounts, and must be strictly attended to. Post Bills Granted upon written applications, free of charge, payable at 7 days' sight, and 30 days' sight. Post bills required in duplicate, are issued on the day following that of the receipt of the application. Insurance.-Companies for the insurance of lives, shipping, and against fire, have been established in Bombay; and several of the London and Calcutta 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. Of the entire value of the imports into Bombay, amounting in 1848 to 3,745,6922, those from Great Britain amounted to 1,289,7574 Of the entire value of the exports in the same year, amounting to 5,640,1897, those to Great Britain were only 951,3707., whereas those to China were 2,959,1697. Memorandum. Sales of European goods, when made at an advance on invoice cost, the amount to be converted into Bombay currency at the exchange of two shillings per rupee. Dock Regulations. At daylight the wickets of the gates are opened, and at 7 o'clock the sentry gate. Half an hour after sunset the gates are shut, the wicket of the centre gate being left open till the evening gun be fired. No boats, saving those belonging to the Company's marine department, or her Majesty's navy, are permitted to come to the dock yard stairs; but must use the piers expressly constructed for their accom modation. No meat, stores, or baggage for the merchant shipping, of any description, are to be passed through the dockyards. After the firing of the evening gun, nobody belonging to the ships in the harbour, below the rank of a commissioned officer, is to be allowed to land or enter the dock-yard, without the express permission of the master attendant, or other constituted authorities. Boats' crews are not to be permitted to quit their boat at the stairs, after the hours of shutting the gates. Small craft are not to deliver firewood or any other lading within the limits of the yard, without the superintendent's sanction. The ships and vessels in dock are not to land any lumber whatever on the pier. No cargo of any description is to be landed in or passed through the yard, from or to any ship in dock, without the superintendent's permission in writing. No fire or light is allowed on board any ship or vessel in dock, without the authority of the superintendent, to whom the purposes for which either may be required, must be stated in writing. (See Milburn's Oriental Commerce; Bombay Calendar and Register for 1813; Kelly's Cambist; Report on the Commerce uf Bombay, &c. 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 most 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 sown broadeast, 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 butcher'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 100,000l.; 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 1 per cent. on bones produced, in 1841, 2,933l. 58. 3d. nett, showing that the value of the imports must then have exceeded 293,000l., 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 7494. 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 most 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. |