The value of the tallow exported in 1941 is estimated in the Russian official accounts at 13,874,100 silver roubles, equal (taking the rouble at 38. 2d.) to 2,196,7427.

Account of the Quantities of Tallow imported and retained for Consumption in the U. Kingdom during each of the 6 Years ending with 1841, specifying the Countries whence they were imported, and the Quantities brought from each.

Retained for consumption

1,314,085 1,289,513 1,160,167 1,118,192 1,131,513 1,241,278 The price of tallow fluctuated very much during the war. This was occasioned, principally, by the obstacles that were at different periods thrown in the way of supplies from Russia. The price of tallow is also affected by the state of the seasons. Some very extensive speculations have at various periods been attempted in tallow; but seldom, it is believed, with much advantage to the parties. Account of the Price of Tallow in the London Market, in July 1843.

TALLY TRADE, the name given to a system of dealing carried on in London and other large towns, by which shopkeepers furnish certain articles on credit to their customers, the latter agreeing to pay the stipulated price by certain weekly or monthly instalments.

In the metropolis there are about 60 or 70 tally-shops of note; and from 500 to 600 on a smaller scale. They are also spread over the country to a considerable extent, particularly in the manufacturing districts. The customers of the tally-shops are mostly women; consisting, principally, of the wives of labourers, mechanics, porters, &c., servant girls, and females of loose character. Few only of the more respectable classes have been infatuated enough to resort to them. Drapery goods, wearing apparel, coals, household furniture, hardware, &c. are furnished; and even funerals are performed; but few or no articles of food, except tea, are sold upon the tally plan.

We believe that this is the very worst mode in which credit is afforded. The facility which it gives of obtaining an article when wanted, and the notion so apt to be entertained that the weekly or monthly instalments may be paid without difficulty, make those who resort to the tally-shops overlook the exorbitant price, and usual bad quality, of the articles they obtain from them; and generates habits of improvidence that seldom fail to involve the parties in irretrievable ruin. It is not going too far to say that nine tenths of the articles supplied by tally-shops might be dispensed with. As already observed, women are the principal customers; and it is not easy to exaggerate the mischief that has been entailed on the families of many industrious labourers by their wives having got entangled with tally-shops. They buy goods without the knowledge of their husbands; and these are not unfrequently pawned, and the proceeds spent in gin. So destructive, indeed, is the operation of the system, that the establishment of a tally-shop in any district is almost certain to occasion an increase in the paupers belonging to it. Even the unmarried females who do not pay are demoralised and ruined by the system; because, if a woman who buys 3 gowns pays for the 2 first, and runs away from the payment of the last, she gains nothing in point of saving, while she becomes indifferent to an act of dishonesty. As tally debts can only be collected whilst a supply of goods is kept up, as soon as that supply is stopped, the debtor either flies to another district, or awaits a summons. Where the wife has contracted the debt, she usually appears before the commissioners, who in general order the debt to be paid by weekly or monthly instalments. But it often occurs, from the wife not being able to keep up such payments, that execution issues, and the poor husband is frequently arrested and lodged in prison for a debt, of the existence of which he was entirely ignorant. In this way, numbers of the working classes are completely ruined; they lose their employment, and themselves and families are reduced to beggary. The intelligent keeper of Whitecross-street prison (Mr. Barrett) stated, that from 150 to 200 persons are annnally imprisoned there for tally-shop debts, in sums of from 10s. to 5l., and that in one year 30 prisoners were at the suit of one tally-shop alone! Such imprisonments, however, are now much decreased, in consequence, as is believed, of the Court of Requests discouraging the tally system, by ordering claims of this kind to be paid by extremely small instalments, and these at very distant intervals; and also in consequence of no composition being allowed by the charities for the relief of poor prisoners with reference to such debts.

It is estimated that in London alone about 850,000l., or nearly 1,000,000 sterling, is annually returned in this trade. From his large profits (generally from 25 to 40

per cent.), it is obvious that in a few transactions the tally-shop keeper becomes independent of the existing debt; and with capital and good management, it is said that some have realised considerable sums of money in this business.

According to the custom of the trade, Mondays, Tuesdays, Wednesdays, and Thurdays are the days set apart for collecting money from the customers. The tally-man sends round his collector through the different "walks," and the amount of a collection which keeps the collector engaged from morning till night, even in a good tally concern, seldom exceeds 41. a day. The payments are invariably made in shillings and sixpences-but the people seldom or never pay at the tally-shops; they rarely call there unless something else is wanted. The tally-shop keeper trusts one party on the recommendation of another; but guarantees are never required-certainly no written guarantees; and a verbal guarantee is, according to Lord Tenterden's act, not binding. It is part of the collector's business, besides getting money, to beat up for fresh customers in his walk.

The greater number of the small tally concerns are kept by Scotchmen; it is a curious fact, that when a " Tally-walk" is to be sold, which is often the case, a Scotchman's walk will bring 15 per cent, more than an Englishman's! It is believed to contain a better description of customers.

From the causes above mentioned, assisted, perhaps, by the salutary influence of Savings Banks, this obnoxious trade is understood to be rather on the wane. It will never, however, be completely rooted out, except by adopting the plan we have previously suggested-(see CREDIT)—for placing all small debts beyond the pale of the law; and the fact, that the adoption of this plan would have so beneficial a result, is an additional and powerful recommendation in its favour. In cases where failures take place, the creditors of a tally-shop keeper are in general terrified into the acceptance of a small composition. The very sight of the tally Ledgers, from 10 to 20 in number, containing debts from 5s. to 54, dotted over the pages like a small pattern on a piece of printed cotton, and spread over every district in and round London, determines the creditors to accept of any offer, however small, rather than encounter the collection of such disreputable assets. In an affair of this kind, concluded a few years since, where the business was under the management of a respectable accountant in the city, the whole debts due to the concern, good, bad, and doubtful, amounted to 8,700, while the number of debtors was 7,600! giving an average of 228. 10d. each.

N.B. This article has been compiled wholly from private, but authentic, informa

tion.

TAMARINDS (Ger. Tamarinden; Fr. Tamarins; It. and Sp. Tumarindo; Arab. Umblie; Hind. Tintiri), the fruit of the Tamarindus Indica, a tree which grows in the East and West Indies, in Arabia, and Egypt. In the West Indies the pods or fruit, being gathered when ripe, and freed from the shelly fragments, are placed in layers in a cask, and boiling syrup poured over them, till the cask be filled; the syrup pervades every part quite down to the bottom; and when cool, the cask is headed for sale. The East India tamarinds are darker coloured and drier, and are said to be preserved without sugar. When good, tamarinds are free from any degree of mustiness; the seeds are hard, flat, and clean; the strings tough and entire; and a clean knife thrust into them does not receive any coating of copper. They should be preserved in closely covered jars. (Thomson's Dispensatory.) The duty on tamarinds produced, in 1840, 5724. It was fixed, in 1842, at 3d. per lb. on those from a foreign country, and at ld. on those from a British possession.

TAPIOCA, a species of starch or white coarse powder derived from the roots of the bitter cassava (Jatropa manihot), an American plant, raised all over South America, but principally in Brazil, where it is called mandioc or manioc. The roots of the plant, being peeled, are subjected to pressure in a kind of bag made of rushes; the juice which is forced out by this process being a deadly poison, and employed as such by the Indians to poison their arrows! But the residuum, or farinaceous matter remaining after the expulsion of the juice, is perfectly wholesome, and makes excellent bread. Tapioca, as stated above, is prepared from this residuum; and being nutritious, and easy of digestion, is extensively used in the making of puddings. When dressed, it is not easily distinguished from sago. Tapioca is almost wholly brought from Brazil, the imports thence having amounted, at an average of the 10 years ending with 1842, to 1,541 cwts. a year. (See antè, p. 1065.)

TAR (Fr. Goudron; Ger. Theer; It. Cetrame; Pol. Smola gesta; Rus. Degot, Smola shitkaja; Sw. Tjara), a thick, black, unetuous substance, chiefly obtained from the pine, and other turpentine trees, by burning them in a close smothering heat.

The tar of the north of Europe is very superior to that of the United States, and is an article of great commercial importance. The process followed in making it has been described as follows by Dr. Clarke:-"The inlets of the gulph (Bothnia) everywhere appeared of the grandest character; surrounded by noble forests, whose tall trees,

flourishing luxuriantly, covered the soil quite down to the water's edge. From the most southern parts of Westro-Bothnia, to the northern extremity of the gulph, the inhabitants are occupied in the manufacture of tar; proofs of which are visible in the whole extent of the coast. The process by which the tar is obtained is very simple: and as we often witnessed it, we shall now describe it, from a tar-work we halted to inspect upon the spot. The situation most favourable to the process is in a forest near to a marsh or bog; because the roots of the fir, from which tar is principally extracted, are always most productive in such places. A conical cavity is then made in the ground (generally in the side of a bank or sloping hill); and the roots of the fir, together with logs and billets of the same, being neatly trussed in a stack of the same conical shape, are let into this cavity. The whole is then covered with turf, to prevent the volatile parts from being dissipated, which by means of a heavy wooden mallet, and a wooden stamper, worked separately by two men, is beaten down and rendered as firm as possible above the wood. The stack of billets is then kindled, and a slow combustion of the fir takes places, without flame, as in making charcoal. During this combustion the tar exudes; and a cast iron pan being at the bottom of the funnel, with a spout which projects through the side of the bank, barrels are placed beneath this spout to collect the fluid as it comes away. As fast as the barrels are filled, they are bunged and ready for immediate exportation. From this description it will be evident that the mode of obtaining tar is by a kind of distillation per descensum; the turpentine, melted by fire, mixing with the sap and juices of the fir, while the wood itself, becoming charred, is converted into charcoal. The most curious part of the story is, that this simple method of extracting tar is precisely that which is described by Theophrastus and Dioscorides; and there is not the smallest difference between a tar-work in the forests of Westro-Bothnia and those of ancient Greece. The Greeks made stacks of pine; and having covered them with turf, they were suffered to burn in the same smothered manner; while the tar, melting, fell to the bottom of the stack, and ran out by a small channel cut for the purpose."

Tar was charged, previously to 1844, on being admitted to consumption, with a duty of 158. a barrel. But this duty being repealed in the course of that year, it has since been admitted duty free. It is principally brought from Russia and the U. States. Thus of 15,206 lasts imported in 1849, 11,439 were supplied by the former, and 2,820 by the latter. Of the residue 725 lasts were brought from Sweden. N. B. The last contains 12 barrels, and each barrel 31 gallons.

TARE, an abatement or deduction made from the weight of a parcel of goods, on account of the weight of the chest, cask, bag, &c. in which they are contained. Tare is distinguished into real tare, customary tare, and average tare. The first is the actual weight of the package; the second, its supposed weight according to the practice among merchants; and the third is the medium tare, deduced from weighing a few packages, and taking it as the standard for the whole. In Amsterdam, and some other commercial cities, tares are generally fixed by custom: but in this country, the prevailing practice, as to all goods that can be unpacked without injury, both at the Custom-house and among merchants, is to ascertain the real tare. Sometimes, however, the buyer and seller make a particular agreement about it. We have, for the most part, specified the different tares allowed upon particular commodities, in the descriptions given of them in this work. (For the tares at Amsterdam, Bordeaux, &c., see these articles; see also ALLOWANCES.)

TARE, VETCH, or FITCH, a plant (Vicia sativa Lin.) that has been cultivated in this country from time iminemorial; principally for its stem and leaves, which are used in the feeding of sheep, horses, and cattle; but partly, also, for its seed. Horses thrive better upon tares than upon clover and rye grass; and cows that are fed upon them give most milk. The seed is principally used in the feeding of pigeons and other poultry. The entries for consumption amount to about 240,000 bushels a year. TARIFF, a table, alphabetically arranged, specifying the various duties, drawbacks, bounties, &c. charged and allowed on the importation and exportation of articles of foreign and domestic produce.

The first two columns of the subjoined Table contain an account of the duties existing on the 1st January, 1852, on the various articles charged with duties on being imported for consumption into the U. Kingdom, distinguishing between the duties when the articles come from foreign countries and from colonial possessions.

Those who compare the following tariff, with the tariffs in the copies of this work issued previously to 1842, will be forcibly struck with the vast difference between them. Notwithstanding the improvements effected by Mr. Huskisson, the tariff continued down to the epoch now referred to, on a most objectionable footing. Hundreds of articles were loaded with duties, which, while they brought little revenue into the public treasury, opposed formidable obstacles to the extension of commerce; a host of other articles, including live cattle and fresh provisions, were wholly prohibited; high duties were laid on various articles of consumption, and on others that were necessary to the prosecution of some of our principal manufactures; and some most important

articles, including corn, sugar, and timber, were burdened with duties, imposed not so much for the sake of revenue as of protection. But the change in these respects since 1842 has been greater than any one, however sanguine, could have anticipated. It was then that Sir Robert Peel began that course of commercial reform that will, for ever, distinguish his administration; and such were the energy, skill, and success with which he prosecuted his plans, that in the brief space of 4 years, he obviated, with but little sacrifice of revenue, almost all the defects alluded to above, and effected a great and most salutary change in our commercial policy.

Sir Robert Peel's commercial reforms were principally embodied in the acts 5 & 6 Vict. c. 47., 8 Vict. c. 12., 9 & 10 Vict. c. 22., and 9 & 10 Viet. c. 23. The first of these acts permitted cattle, sheep, hogs, beef, salmon, and other articles that had previously been prohibited, to be imported under reasonable duties: the second, or the 8 Vict. c. 12., repealed the duties on no fewer than about 420 different articles; and though many of these were of comparatively trifling importance, the list comprised others of a very different class, such, for example, as ashes, barilla, bark, flax and tow, cotton wool, hemp, hides, indigo, madder, palm, olive, and train oil, sago, saltpetre, raw silk, all sorts of skins and furs, straw for platting, all sorts of fancy woods, with a host of others: the third of the above mentioned statutes, or the 9 & 10 Vict. c. 22., is the famous act for the modification and repeal of the corn laws: and the fourth and last, the 9 & 10 Viet. c. 23., is the tariff act of 1846, which entirely repealed the duties on cattle, sheep, hogs, beef, bacon, and other leading products; at the same time that it reduced the duties on silks, butter, cheese, and nearly 100 other articles!

Sir Robert Peel also reduced the duty on muscovado sugar from a British possession, from 25s. 2d. to 14s. a cwt., at the same time that he made a very great reduction in the duty on certain descriptions of foreign sugar. And Lord John Russell has since successfully followed up the policy of his predecessor in this respect, by making an end of the distinction between free and slave grown sugars; and providing for the gradual equalisation of the duties on sugars, without regard to their origin.

Independent of the powerful influence which the repeal and reduction of the duties on so many important articles has had on the well-being and industry of the people, it must always be borne in mind that owing to the reciprocity which is of the essence of all commercial transactions, it is impossible to increase the importation of foreign articles, without at the same time proportionally increasing the exportation of the native products with which the former must be paid. It is, therefore, no easy matter to estimate the future influence of such extensive changes on the trade and prosperity of the U. Kingdom. There can, however, be no doubt that it will be very great; and besides contributing to improve our manufactures, it can hardly fail to deepen and enlarge the existing channels of commercial intercourse, and gradually to open others with which we may now, perhaps, be wholly unacquainted.

Sir Robert Peel left but little for others to do in the way of commercial reform. The duty on tea is now the only very objectionable one in our tariff. It, however, is as bad as can well be imagined; and its reduction to 18. or 10d. per lb. on black teas, would be a vast boon to the bulk of the people of the U. Kingdom, and would greatly extend our commerce with China, at the same time that the fair presumption is, it would not, in a year or two, occasion any very considerable loss of revenue. Tobacco is, also, decidedly over taxed; but, except in the check it would give to smuggling and adulteration, the reduction of the duty on it, is, in other respects, of minor importance. We have excluded from the following table most articles which are at this moment (1st January, 1852) duty free; and we have annexed to the table of existing duties two additional columns; the first exhibiting the amount of the customs duties in 1819, as fixed by the act 59 Geo. 3. c. 52.; and the second, their amount in 1787, as fixed by Mr. Pitt's Consolidation Act, the 27 Geo. 3. c. 13. The reader has, therefore, before him, and may compare the present customs duties with the duties on the same articles as they existed after the termination of the last war, and of the American war. * No table of this sort is to be met with in any other publication, unless it be purloined from this. It was furnished for a former edition of this work, by Mr. J. D. Hume, late of the Board of Trade.

The duties in the following table were principally imposed by the 8 & 9 Vict. c. 90., and by the 9 & 10 Vict. c. 23. The former authorised the levy of an additional duty of 5 per cent. on all the articles mentioned in it with the exception of corn and a few others; but this rule having been interfered with to a great extent by the 9 & 10 Vict. c. 23., we have, to prevent mistakes, marked the different articles to the duties on which 5 per cent. is to be added with asterisks, thus *.-The following clauses of the 8 & 9 Vict. c. 90. are still in force:

It must, however, be carefully borne in mind that this table does not fully represent the customs duties as they existed in 1787 and 1819. It exhibits those duties only which were charged at the epochs in question on the articles now (1 Jan. 1852) subject to customs duties; whereas the tariff embraced in 1787 and 1819 more than 400 articles not included in the present tariff.

Goods having paid Duties imposed by former Acts to be entitled to Drawbacks. The amount of drawbacks granted, allowed, and made payable upon goods, wares, and merchandize exported from or used or consumed in Great Britain or Ireland, under or by virtue of any act or acts in force in Great Britain or Ireland, on or immediately before the passing of this act, shall remain and continue payable with respect to such goods, wares, and merchandize as, having paid the duties imposed upon the importation thereof by any such act or acts, shall, from and after the passing of this act, be exported from or be so used or consumed in Great Britain or Ireland respectively.-$5

Goods in Warch use to be liable to the Duties imposed by this Act. All goods whatsoever which shall have been warehoused without payment of duty upon the first importation thereof, and which shall be in the warehouse at the commencement of the duties imposed by this act, shall be deemed and taken to be liable to such duties.--§ 6.

Clause 7. enacts that duties and drawbacks shall be under the management of the commissioners of

customs.

Additional Duties to be levied on Foreign Merchandize, &c. — It shall be lawful for H. M., by and with the advice of her privy council, by order in council, from time to time to order and direct that there shall be levied and collected any additional duty, not exceeding one fifth of the amount of any existing duty, upon all or any goods, wares, or merchandize, the growth, produce, or manufacture of any country which shall levy higher or other duties upon any article the growth, produce, or manufacture of any of H. M's dominions than upon the like article the growth, produce, or manufacture of any other foreign country, and in like manner to impose such additional duties upon all or any goods when imported in the ships of any country which shall levy higher or other duties upon any goods when imported in British ships than when imported in the national ships of such country, or which shall levy higher or other tonnage or port or other duties upon British ships than upon such national ships, or which shall not place the commerce or navigation of this kingdom upon the footing of the most favoured nation in the ports of such country, and either to prohibit the importation of any manufactured article the produce of such country in the event of the export of the raw material of which such article is wholly or in part made being prohibited from such country to the British dominions, or to impose an additional duty, not exceeding one fifth as aforesaid, upon such manufactured article, and also to impose such additional duty in the event of such raw material being subject to any duty upon being exported from the said country to any of H. M.'s dominions; and all duties imposed by any such order shall be deemed to be duties imposed by this act.§8.

59 G. 3. c. 54. to apply to all Foreign Powers, and to Duties on Goods as well as on Ships.-Whereas by the act 59 Geo. 3. c. 54., intituled "An Act to carry into effect a Convention of Commerce concluded between his Majesty and the U. S. of America, and a Treaty with the Prince Regent of Portugal," divers provisions were made respecting the duties payable and the bounties and allowances to be granted upon the importation and exportation of goods, wares, and merchandize into or from the U. K. in vessels of the U. S. and in Portuguese vessels, and respecting the repayment to certain corporations, bodies politic and corporate, and sundry other persons, of the amount of the sums of money of which they would be deprived by means of the said act, and it was thereby enacted that the said act should continue in force so long as the convention therein recited between his said late majesty and the U. S. of America, and the treaty therein recited between his said late majesty and his royal highness the prince regent of Portugal, and so long as any treaty to be made with any foreign power with the similar provisions therein-before recited, should respectively continue in force: And whereas, subsequently to the enactment of the said recited act, H. M. and her royal predecessors have made and concluded with divers foreign powers treaties containing provisions similar to those recited in the said recited act, and doubts have arisen whether, according to the true construction thereof, the said act doth apply and extend to the trade and shipping of such other foreign powers, and whether the same applies to differential duties or charges on goods imported or exported in foreign ships as well as to differential duties and charges on foreign ships, and it is expedient that such doubts be removed; be it therefore enacted and declared, that from and after the ratification of any treaty heretofore made by H. M. or any of her royal predecessors subsequently to the enactment of the said act, or of any treaty which may hereafter be made by H. M., her heirs and successors, with any such foreign power, in which treaty has been or shall be contained provisions similar to those recited in the said recited act, all and every the provisions, clauses, matters, and things in the said recited act contained shall apply and extend to the trade and shipping of such foreign powers respectively as fully and effectually to all intents and purposes as to the trade and shipping of the said U. S. and of the said kingdom of Portugal, and also shall apply and extend to differential duties or charges on goods imported or exported in the ships of such foreign powers as well as to differential duties on the ships of such foreign powers. -§ 9.

Recited Act not to be construed as granting Powers beyond subsisting Treaties. The said recited act doth not extend, and shall not be construed to extend to grant to or to confer upon the trade or shipping of the said U. S., or of the said kingdom of Portugal, or of any other foreign power, or to the subjects of such states or kingdom, or of any such foreign power as aforesaid, any other or greater advantage than such as shall have been stipulated for by and granted to the said U.S., the said kingdom of Portugal, or any such other foreign power, by the respective treaties subsisting and in force between them respectively and H. M., her heirs and successors, or her royal predecessors, but that the said act shall be so construed and applied as to give full and complete effect to such respective treaties so long as the same shall respectively remain in force, and is to provide such, and only such, indemnity as therein mentioned to such bodies politic and coporate, and other persons, as are therein mentioned, for such losses as they shall respectively sustain by the execution of such respective treaties.-(10 Her Majesty, with Advice of Privy Council, to declare the Powers with whom Treaties are subsisting And for the prevention of uncertainty herein, be it enacted, that it shall and may be lawful for HM., her heirs and successors, by any order or orders to be by her or them made, with the advice of her or their privy council, and published in the London Gazette, from time to time to declare what are the foreign powers with which any such treaty or treaties as aforesaid is or are subsisting, and this present act and the said recited act shall apply and shall be deemed from the time of the ratification of any sch treaties to have been applicable to the trade and shipping of such foreign countries as shall be so mentioned in any such order or orders in council as aforesaid, so long as any such order or orders shall continue unrevoked, and no longer. —§ 11.

Lords of Treasury may reduce Duties on Ships or Goods of Countries under Reciprocity. In any case where any treaty is in force between H. M., and any foreign state containing any stipulations that no higher duties or charges shall be levied on the vessels or produce of such foreign state, or upon goods exported or imported in the vessels of such foreign state than on British vessels or produce, or upon the like goods exported or imported in British vessels, or any direct or indirect stipulations to the like effect or for the like objects, or any of them, it shall be lawful for the Lords of the Treasury, or any two or more of them, from time to time to give directions that all duties or charges inposed by any act passed after the 10th day of July, 1842, upon the vessels of such foreign state entering or leaving any port of H. M.'s dominions, or upon articles of the growth, produce, or manufacture of the dominions of such foreign state, or upon any articles imported into the U. K. in vessels of such foreign state, or upon any articles (or any particular classes of articles) exported from the U. K. (or exported from the U. K. to any particular place or places), shall be reduced to the same rates as are in the like cases imposed upon British vessels, or upon the like articles of British growth, produce, or manufacture, or upon the like articles imported into or exported from the U. K. in British vessels, or to give so much of the said directions as the case may require. —§ 12.