to sell spirituous liquors, or being licensed to sell beer or cider by retail, do hereby certify, That A. B., dwelling in street [here specify the street, lane, &c.] in the said parish (or township, &c.] is a person of good character.

[Here insert the day of signing the certificate.]

3

I do hereby certify, That all the above-mentioned persons whose names are subscribed to this certificate are inhabitants of the parish [or township, &c.] of rated to 67. to the relief of the poor of the said parish.

C. D.

[Overseer of the parish or township, &e.j Date.

APPLES-Duty on, reduced from 4s. to 2s. a bushel. — (4 & 5 Will. 4. c. 89. § 15.)

BANKS.

BANKS:- An Account of the Amount of Bank of England Notes and Bank Post Bills in Circulation on the undermentioned days; distinguishing the Bank Post Bills, with the Aggregate of the whole. — (In continuation of the Account, Dict. p. 94.)

Quarterly Average of the Weekly Liabilities and Assets of the Bank of England, from June 30th, to Sept. 22d, 1835, published pursuant to Act $ & 4 Will. 4, c, 98, § 8.

BANK OF IRELAND. - Return of the Amount of the Notes of the Bank of Ireland (including Bank Post Bills) in Circulation at the undermentioned Periods. (Parl. Paper, No. 435. Sess. 1834.)

JOINT STOCK BANKS.- Account of the aggregate Amount of Notes circulated in England and Wales, by Private Banks, and by Joint Stock Banks, and their Branches, distinguishing Private from Joint Stock Banks, between the 28th of June, 1834, and 26th of September, 1835; stated for each Quarter of the Year, as directed by 3 & 4 Will. 4. c. 83. —(Parl. Paper, No. 445. Se s. 1835, &c.)

BANKS (AMERICAN). It appears from the statement (Dict. p. 110.) extracted from Mr. Gallatin's pamphlet, on the currency of the United States, that (exclusive of the Bank of the United States) there were, on the 1st of June, 1830, in the Union, 330 banking establishments, possessed of an aggregate paid-up capital of 110,101,898 dollars. During the ensuing five years, no fewer than 184 new banks were set on foot over and above those that had failed or been given up; making, on the 1st of January, 1885, a total of 514 banking establishments, which are reported to have possessed an aggregate paidup capital of 203,553,860 dollars. We subjoin an

Account of the Number of State Banks, in each State of the Union, exclusive of Branches; with the aggregate Amount of their paid-up Capital on the 1st of January, 1835.

600002363K

35.

59.5.

r

SECOND EDITION,

Corrected throughout, and greatly enlarged:

WITH A SUPPLEMENT,

SUPPLYING THE DEFICIENCIES AND BRINGING DOWN THE INFORMATIO
CONTAINED IN THE WORK TO

OCTOBER, 1835.

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MDCCCXXXV.

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"Though immediately and primarily written for the merchants, this Commercial Dictionary will be of use to every man of business or of curiosity. There is no man who is not in some degree a merchant; who has not something to buy and something to sell, and who does not therefore want such instructions as may teach him the true value of possessions or commodities. The descriptions of the productions of the earth and water which this volume contains, may be equally pleasing and useful to the speculatist with any other Natural History. The descriptions of ports and cities may instruct the geographer as well as if they were found in books appropriated only to his own science; and the doctrines of funds, insurances, currency, monopolies, exchanges, and duties, is so necessary to the politician, that without it he can be of no use either in the council or the senate, nor can speak or think justly either on war or trade. "We, therefore, hope that we shall not repent the labour of compiling this work, nor flatter ourselves unreasonably, in predicting a favourable reception to a book which no condition of life can render useless, which may contribute to the advantage of all that make or receive laws, of all that buy or sell, of all that wish to keep or improve their possessions, of all that desire to be rich, and all that desire to be wise." JOHNSON, Preface to Rolt's Dict.

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NEW AND GREATLY ENLARGED

SUPPLEMENT.

OCTOBER, 1835.

N. B.-This Supplement embodies that issued in October, 1834. It is intended to supply deficiencies and correct errors in the Dictionary; to bring down the information contained in it to the latest period; and especially to point out whatever changes have been made in the laws respecting commerce, navigation, &c., since it was published. We intend publishing another Supplement in October, 1856; and we earnestly entreat our various friends at home and abroad to transmit to us, through Messrs. Longman and Co., such information as they conceive may enable us to correct, improve, or supply any article either in the Dictionary or in this Supplement. We shall carefully observe any stipulations as to the use of such communications.

ABATEMENT OF DUTIES.

- No abatement is to be made, on account of damage on the voyage, from the duties payable on the following drugs, viz. cantharides, cocculus Indicus, Guinea grains, ipecacuanha, jalap, nux vomica, opium, rhubarb, sarsaparilla, and senna. -(4 & 5 Will. 4. c. 89. § 5.)

ALE AND BEER.-In consequence of the complaints, whether well or ill founded, of the inconveniences arising from the increase of beer shops-(see Dict. p. 14.), a material change has been made in the mode of licensing houses for the sale of beer. Under

the act 1 Will. 4. c. 64.-(Dict. p. 14.), the commissioners of excise, or other persons duly authorised, were bound to grant licences, costing 21. 2s. a year, to all persons not excepted in the act, empowering them to sell ale, beer, porter, cider, &c. to be drunk indifferently either on or off the premises. But the act, of 1834, 4 & 5 Will. 4.

c. 85., made the obtaining of a licence to retail beer to be drunk on the premises contingent on the applicant being able to produce a certificate of good character, subscribed by certain persons rated at a certain amount to the poor: it has also raised the cost of such licence to 31. 3s. ; and reduced the cost of a licence to sell beer not to be drunk on the premises to 17. 18. We subjoin a full abstract of the act :

Persons applying for a Licence to sell Beer to be drunk on the Premises, to deposit a Certificate of good Character, &c.Every person applying for a licence to sell beer or cider by retail, to be drunk in the house or on the premises, shall, in addition to the application setting forth the particulars required by the act 1 Will. 4. c. 64., annually produce to and deposit with the commissioners of excise, collector, or other person authorised to grant such licence within the parish or place in which the person applying intends to sell beer or cider by retail, a certificate signed by 6 persons residing in and being and describing themselves to be inhabitants of such parish, place, &c., and respectively rated therein to the poor at not less than 67., or occupying a house therein rated to the poor at not less than 67., none of whom shall be maltsters, common brewers, or persons licensed to sell spirituous liquors or beer or cider by retail, nor owners or proprietors of any houses licensed to sell liquors, beer, or cider by retail, stating that the person applying for the licence is of good character; and at the foot of such certificate one of the overseers of the parish, township, or place shall certify (if the fact be so) that such 6 persons are inhabitants respectively rated as aforesaid; and such certificate shall respectively be in the form of the schedule annexed to this act : provided always, that in any parish, township, or district maintaining its own poor, in which there are not 10 inhabitants rated to their relief to the amount of 67. each, or not occupying houses respectively rated to the poor at 64. each (not being maltsters, common brewers, or persons licensed to sell spirituous liquors or beer or cider by retail), the certificate of the majority of the inhabitants of such parish, township, or district maintaining its own poor, as are rated to the amount of 61. each, shall be deemed to be a sufficient certificate for the purposes of this act. - § 2.

Penalty on Overseers. Any overseer who shall, without due cause, refuse to certify that the persons who have signed the certificate are respectively rated to the poors' rate as aforesaid, to forfeit not more than 57. 3.

Beer drunk in Sheds. Any person licensed under the act 1 Will. 4. c. 64., to sell beer, cider, &c. not to be consumed on the premises, who shall employ, permit, or suffer any person or persons to take or carry any beer, &c. from his house or premises, to be drunk or consumed for his benefit or profit, in any other house, tent, shed, &c. belonging to, or hired, used, or occupied by such licensed person, such beer, &c. shall be held to have been consumed on the premises, and the person selling the same shall be subject to the like forfeitures and penalties as if it had been actually drunk or consumed in a house or upon premises licensed only for the sale thereof. - § 4.

Billetting. - Provisions for billetting soldiers under mutiny acts to extend only to those licensed to sell beer or cider to be drunk in the house or on the premises, and not to extend to those licensed to sell beer not to be consumed on the premises. — § 5.

Justices to regulate the Opening and Closing of Houses.-Justices in petty sessions are authorised to fix the hours at which houses and premises licensed to sell beer under this act shall be opened and closed; but any person thinking himself aggrieved by any such order may appeal at any time, within 4 months A