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SARDINIA.

There are no returns in the Department to show what amount of exports and imports has taken place between Sardinia and the United States.

The treaty of November, 1839, forms the basis of the commercial intercourse between the United States and this kingdom, which is one of reciprocity. A construction has been given to the third article of this treaty, by the Sardinian Government, the practical effect of which is injurious to the United States. By the third article, the Government of Sardinia reserves the right to impose a transit duty on the merchandise of the United States passing from the free port of Genoa through the dominions of His Sardinian Majesty. In pursuance of this authority, the Government has exacted a duty on the tobacco of the United States, imported from the United States, of two francs (37) cents) per quintal, which is called a transit duty; and a correspondence between this Department and the Sardinian chargé d'affaires has taken place in relation to this point. It has been maintained by this Government that the duty was intended exclusively "to meet the expenses of the necessary precautionary measures against smuggling." The amount of duty exacted greatly exceeding those expenses, and the fact that, instead of receiving that application, the duty passed into the royal treasury, have been referred to to show that this course is a violation of the fourteenth article of the treaty, in which it is declared that "all articles of commerce, the growth or manufacture of the United States of America, and the products of their fisheries, with the exception of salt, gunpowder, and tobacco manufactured for use, shall be permitted to pass in transitu from the freeport of Genoa through the territories of His Sardinian Majesty," &c.

That the "expenses of the necessary precautionary measures against smuggling" could be met by the imposition of a duty less oppressive in its operation appears to be clear.

THE TWO SICILIES.

There exists no commercial treaty between the United States and the Two Sicilies.

Cotton. The tabular statement for the year 1840 exhibits no exports of cotton direct from the United States to the Sicilian ports.

Tobacco. This article is, in the ports of continental Sicily, a royal monopoly, belonging to the class of articles the revenue from which comes under the name of " reserved duties." The others are salt, playing cards, saltpetre, gunpowder, and snow. Tobacco has been farmed out for a million of ducats, ($800,000,) and salt for about three times that amount. This system of "reserved duties" has not been introduced into the island of Sicily, but the duty imposed on tobacco, in the ports of the island is so high as almost to amount to a prohibition. The exports of tobacco from the United States to the Sicilian ports are inconsiderable, but exhibit a gradual increase.

Rice. The only export of this staple direct from the United States to the Sicilies, during the three years embraced in the tabular statements, occurs in 1840. In the kingdom of Naples, rice is cultivated to a less extent than formerly. The consumption is trifling; maccaroni and other paste, made from hard wheat, being used in its stead. American and Lombard rice is carried into the Sicilian ports, from Marseilles, Genoa, and Leghorn,

the former producing from 12 to 14 ducats ($9 60 to $11 20) per cantaro, (196 pounds,) and the latter a ducat or two less, duty included.

Sugar. The export of this article to the Sicilies, in 1840, more than doubled that of the preceding year. The value of this single export, indeed, exceeds the aggregate value of all the other exports from the United States to the Sicilies, in either of the years 1838, 1839, or 1840. The refined sugar is manufactured in the United States from the coarse sugars of Cuba, the Brazils, Batavia, and Manilla, the importation of which gives employment to a large amount of American tonnage.

Vessels of the United States rarely enter the ports of the Sicilies, except in ballast. United States produce is carried in Sicilian bottoms, which have, over the American flag, an advantage of 40 per cent. in the duties, which are themselves so high as to operate as a prohibition to vessels of the United States. A royal decree conferred this advantage on the Sicilian flag for three years from July, 1837, but it still remains in force. A trifling modification of the quarantine regulations has been granted to the United States, so that United States vessels, entering Sicilian ports in ballast, or with goods unsusceptible of contagion, are now subjected to a quarantine of eight days' observation in the port of Naples, instead of fourteen days at the island of Nisita.

A recent decree of the Government of the Sicilies permits all vessels to call off any port in that kingdom, free of expense, for the purpose of obtaining information respecting markets, &c. Previous to this relaxation, a tonnage duty was exacted on all vessels anchoring in the roadsteads, the same as if they had entered the port, and loaded or discharged there.

On the 1st of January last, a diminution of the duties on the export of sulphur, to the amount of two-fifths of the whole, went into effect.

ITALY.

Previous to 1827, vessels of the United States, trading to the pontifical ports, and the vessels of His Holiness the Pope, trading to the ports of the United States, were subjected to certain discriminating duties. But in consequence of the production of satisfactory evidence by the consul general of the Pope, "that all foreign and discriminating duties of tonnage and impost within the dominions of His Holiness, so far as respected vessels of the United States, and the merchandise of their produce or manufacture imported in the same, were suspended and discontinued," the President of the United States, by virtue of the power vested in him by the act of Congress of January 7, 1824, issued a proclamation declaring the suspension and discontinuance of all such duties in the vessels and cargoes of the subjects of His Holiness the Pope in the ports of the United States.

BRAZIL.

The tariff which obtained during the years 1838, 1839, and 1840, is the same which is in force at present, with exception of the annexed modifications, affecting the most important export from the United States.

DECREE.-(Jornal do Commercio.)

"The Regent, in the name of the Emperor Don Pedro II, by virtue of authority given to the Government by article 20 of the law of 20th October, 1838, No. 60, has been pleased to decree the following:

"Art. 1st. During the financial years 1839 to 1840, all wines and spirituous liquors imported into Brazil, of foreign production, shall pay at the custom-house a duty of 50 per cent., therein included all imposts to which the same have hitherto been subject, except that of storage :

"Excepting, always, such wines and spirituous liquors as may be the production of countries with which Brazil has treaties in force.

"Art. 2d. All liquids and flour, of foreign production, shall pay duty on valuations fixed by a weekly tariff, organized in every custom-house by a committee of fit persons, of whom the inspector of the respective customhouse shall be one.

"Rio de Janeiro, 6th May, 1839, and eighteenth of the independence of the empire.

"PEDRO DE ARANJO LIMA.

"CANDIDO BAPTISTA DE OLIVEIRA."

Imperial decree of 7th January, 1840, relative to the valuation in the custom-houses, of liquids and flour

DECREE.-(Archives du Commerce, April, 1840.)

"The Regent, in the name of the Emperor Don Pedro II, taking into consideration the inconveniences which result from the organization of pautus of weekly valuations, created by article second of the decree of May 6, 1839, for the payment of duties on liquids generally, and flour of foreign production, revokes said article, and ordains, that the pauta for the payment of these duties shall be established in the form expressed by the regulations of the customs of the empire, and by the commission appointed by decree of 27th May, of said year.

"Palace of Rio de Janeiro, January 7, 1840, and nineteenth of the independence of the empire.

"PEDRO DE ARANJO LIMA.
"MANUEL ALVES BRANDO."

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Satement of the amount of flour exported from the United
States to Brazil, during the years 1835, '39, and '40.

Statement of the amount of coffee imported into the United
States from Brazil, during the years 1838, '39, and '40.

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In the annexed statement, the estimate of the amount of duties paid in the ports of Brazil, on the domestic exports from
the United States, is made from the following data, viz: The base of collection is 15 per cent. on fixed valuations-5 per
cent. additional 20 per cent.; the fixed valuation is almost invariably much above the true value. Articles not enumerated-
in the tariff, pay a per centage on a valuation by the importer; the right of claiming goods so valued, being vested in the
custom-house officers, on payment of the valuation and 10 per cent. additional. From these data, 23 per cent. on the invoice
value is assumed as the minimum rate of duty.

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1838
1839

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1840

Total

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1840

TARIFF OF IMPORTATION INTO BRAZIL.

The duty on foreign goods is throughout the empire 15 per cent. on valuations fixed by the tariff, except wines and spirituous liquors, (the produce of countries not having a commercial treaty with Brazil,) which pay 484 per cent.; gunpowder, which pays 50 per cent.; and tea which pays 30 per cent.

The valuation of all articles not enumerated in the tariff is made by the importer; the right, however, being vested in the officers of the customs to take goods so valued, on payment of the valuation and 10 per cent. additional.

Free of duty. Coals, steam engines, and any machinery or invention not previously known and in use in Brazil.

Imports pay, beside the duties above named, 11⁄2 per cent. entry, and 31 storage, in right of which dry goods are entitled to four months; those articles denominated estive goods are allowed 30 days' storage free of charge. After the expiration of the respective periods, both descriptions are charged 4 per cent. per month.

Manufactures of linen cambric, silk thread, or gold lace, and preciousstones, are exempt from the charge of storage; also foreign goods from other ports of the empire, if accompanied by the necessary certificate.

Additional charges on liquids, 10 cents per pipe for the Misericordia hospital, and 68 cents per pipe of 132 gallons for the municipal bureau.

Transhipment. - If for the coast of Africa, the same duties have to be paid as for importation; for other places 2 per cent., and 14 per cent. for clearance.

Port charges.-Vessels trading with foreign ports pay tonnage dues at the rate of 30 reis (.01.7 nearly) per ton per diem, not exceeding 50 days, to be estimated from the date of entry. Vessels which shall land at any port of the empire more than 100 white colonists, or which may put into any port of Brazil in distress, neither loading nor discharging cargo, are exempt from the payment of these dues. Additional charges:

37 cts. 3 m.

For every sailor

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3 90

The pass of every national, English, or Portuguese vessel

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For a vessel of any other nation

5 93

The only unexpired commercial treaty is that with Great Britain, which

will terminate on the 5th November, 1842.

VENEZUELA.

A treaty of peace, navigation, commerce, and friendship, exists between the United States and the republic of Venezuela.

The tariff in force from the time of the separation of the Colombian States, until 1834, was based on the Spanish system of per centages on arbitrary values. Since that period it has undergone many changes-the system of specific and ad valorem duties having been substituted. By the tariff of 1838, all articles for the promotion of science, internal improvement, manufactures, and agriculture, were admitted free; salt, indigo,

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