COMPANIES (PUBLIC SCOTCH). The following Table may, we believe, be safely relied on. It shows the periods when almost all the great joint stock associations now existing in Scotland were established; the amount of paid up capital held by each; the dividend thereon; the period when the dividend is paid; the amount of each share; and the prices the shares brought on the 1st of October, 1835. Insurance Companies. of Shares. Caledonian Fire Insurance Co. 1805 1,000 July April North British Insurance Co. 1809 50,000 6 June Insurance Co. of Scotland 1821 100,000 August 100,000 5 per cent. 250,000 Edinburgh Life Assurance Co. West of Scotland Fire Insu. Co. 1823 100,000 5564 August 10 0 0 12. 1 4 0 January 11 0 January 100 0 0 102. July 100 0 0 101. 50 0 0 421. Edinburgh Gas Company 1818 4,500 10 per cent. Feb. Aug. 25 0 0 66 0 0 Do. additional for New Stock 25 0 0 all paid 32 0 0 Do. and Dalkeith Railway Co. 1826 1,200 50 0 0 70 0 0 Do. and Glasgow Un. Canal Co. Do. and Glasgow do. (allocated) 1817 4,810 Mar. Sept. 96 0 0 65 00 Do. and Leith Glass Company February Do. Equitable Loan Company 5 per cent. April Leith Gas Company 6 July Forth and Clyde Canal Whits. Mart. 400 16 0 10 0 0 34 0 0 605 0 0 Monkland Canal 1768 2,020 1,380 2 per cent. Martinmas Monkland & Kirkintilloch do. 1824 1,540 5 Whits. Mart. 25 00 2,000 24 February 50 0 0 301. paid ? CORN LAWS AND CORN TRADE. An Account of the Total Quantity of Quarters of Foreign Wheat that have paid Duty for Consumption in the United Kingdom, under 9 Geo. 4. c. 60., since that Act came into force in 1828, till 5th of July, 1835, and the Total Amount of Duty received thereon; and showing, from the Total Quantity of Quarters, and the Total Amount of Duty so received thereon, what the Duty was per Quarter at an Average of the whole Period; and, The same Account for Foreign Barley, Oats, Rye, Pease and Beans, Wheat, Meal and Flour, Oatmeal, Maize or Indian Corn, Buck Wheat; and the same Account for all these, the Produce of, and imported from, any British Possession in North America, or elsewhere, out of Europe. (Parl. Paper, No. 592. Sess. 1835.) The average prices of British corn in 1833 and 1834 were All foreign corn imported into the Isle of Man is now subject to the same duties as in the United Kingdom. COTTON. CORN (PRICE OF IN FRANCE). We copy from the Times of the 16th of October, 1835, the following Table of the average Prices of Wheat in France at the End of September of each Year, from 1819 to 1835, both inclusive, according to the official Returns, with their Equivalents in English Measure and Money : The average of the whole period is 17fr. 31c. per hectolitre, equal to 39s. 8d. per quarter; and it will be remarked that the average of the present year is the lowest of the whole period. The average price of British wheat during the second week of October, 1835, was 37s. a quarter, being lower than it has been at any time since 1780. COTTON. Account of the Exports of Cotton Goods and Yarn in 1833 and 1831; specifying the Quantity and Value of those sent to each Country. — (Papers published by Board of Trade, vol. iv. p. 197.) Jersey, Alderney, and Man 45,329 41,683 5,471 Totals 687,302 496,352,096 12,151,060 1,331,517 70,626,161 4,701,024 555,705,809'11,127,352 1,175,219 76,478,168 5,211,015 2,067 896,040 49,051 33,255 6,192 984 "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. LONDON: Printed by A SPOTTISWOODe, 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, 1836; 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 61. 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. cach, 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 from its date, to the justices in quarter sessions, on giving the justices making the order 14 days' notice of his intention; and the decision of the justices in quarter sessions shall be final: provided, however, that the hour to be fixed for opening any house shall not in any case be earlier than 5 o'clock in the morning, nor for closing the same later than 11 o'clock at night, or before 1 o'clock in the afternoon on Sunday, Good Friday, Christmas Day, or any day appointed for a public fast or thanksgiving; and the hours so fixed by the justices, with reference to the districts within their jurisdictions, shall be taken to be the hours to be observed and complied with under this act as fully as if the same had been specially appointed by it. §6. Constables, &c. to visit licensed Houses. All constables and officers of police are authorised to enter into all houses licensed to sell beer or spirituous liquors to be consumed upon the premises whenever they shall think proper; and if any person licensed as aforesaid, or any servant or person in his employ or by his direction, shall refuse to admit such constables, &c. into such house or premises, the person having the licence shall for the first offence forfeit and pay any sum not exceeding 51., together with the costs of conviction, to be recovered within 20 days before 1 or more justices; and it shall be lawful for any 2 or more justices, upon any person being convicted of such offence for the second time, to adjudge (if they think fit) that such offender be disqualified from selling beer, ale, porter, cider, or perry, by retail, for 2 years after such conviction, or for such shorter space as they may think proper. — § 7. Penalty for making or using false Certificates. -Persons certifying any matter having reference to this act as true, who know the same to be false, or using any certificate, knowing the same to be forged, shall, on conviction of such offence before 2 or more justices, forfeit and pay the sum of 20%.; and every licence granted to any person making use of any certificate to obtain the same, such person knowing such certificate to be forged, or the matters certified therein to be false, shall be void to all intents and purposes; and any person using such certificate shall be disqualified for ever from obtaining a licence to sell beer or cider by retail. - § 8+ No Licence to be granted without a Certificate. -No licence for the sale of beer or cider by retail to be consumed or drunk in the house or on the premises shall be granted, except upon the certificate hereby required: provided, that in all extra-parochial places the certificate required by this act may be signed and given by inhabitants rated to the poor at 6. in any adjoining parish or parishes. — § 9. Retailers to produce their Licences on Requisition of 2 Magistrates. -In case any complaint be laid before 2 justices against any licensed person for an offence against the tenor of his licence, or against this act or the act 1 Will. 4. c. 64., the said justices may require such person to produce his licence before them for their examination; and if he wilfully neglect or refuse so to do, he shall forfeit for such offence any sum, not exceeding 57., the said justices shall think proper; and such person may be convicted, proceeded against, and dealt with for such offence in the same manner, mutatis mutandis, as is directed by the act 1 Will. 4. c. 64. with regard to persons guilty of a first offence against said act; and the penalty imposed for such offence is to be applied in the manner that a penalty for a first offence against said act is directed to be applied. 10. Continuance of Powers, &c. -The powers, provisions, and penalties of 1 Will. 4. c. 64. to apply to persons licensed under this act, and to their sureties, &c.— § 11. Act 1 Will. 4. c. 61. to continue in force, except as hereby altered. 12. Duties on Beer Licences under the 1 Will 4. c. 64. repealed, and new Duties granted in lieu thereof. -From and after the passing of this act, the duties payable on excise licences for the sale of beer by retail under the act 1 Will. 4. c. 64. shall cease, and in lieu of such duties there shall be paid upon the licences hereby authorised to be granted the duties following; viz. For and upon every licence to be taken out by any person for the sale of beer by retail, not to be drunk or consumed in or upon the house or premises where sold, the annual sum of 11. 18. For and upon every licence to be taken out by any person for the sale of beer by retail, to be drunk or consumed in or upon the house or premises where sold, the annual sum of 31. 38.Sec. 13. The duties to be under the management of commissioners of excise, and to be recovered and accounted for under the provisions of the act 1 Will. 4. c. 64. — § 14. Not to affect Duty on Licences to retail Cider and Perry. Nothing in this act shall affect the amount of duty payable under the 1 Will. 4. c. 64. on licences to retail eider and perry; but every such licence shall specify whether it be granted for the sale of cider and perry by retail not to be drunk in the house or premises where sold, or for the retail of the same to be drunk in the house or premises where sold. — 15. Licences under this Act not to authorise Persons to sell Wine. No licence granted under the act 1 Will. 4. c. 64. and this act shall authorise any person to take out or hold any licence for the sale of wine, spirits, or sweets or made wines, or mead or metheglin; and if any person licensed under the act 1 Will. 4. c. 64. and this act shall permit or suffer any wine, spirits, &c. to be brought into his house or premises to be drunk or consumed there, or shall suffer them to be drunk or consumed in his house or premises, he shall, over and above any excise penalties to which he may be subject, forfeit 207. — § 16. Penalty on unlicensed Persons. —Such persons selling beer and cider by retail to be drunk off the premises, 107; to be drunk on the premises, 207. — § 17. Board over the Door. - Every person licensed to sell beer, cider, or perry, by retail, under the authority of the act 1 Will. 4. c. 64. and this act, shall, on the board required by the former act to be placed over his door, paint and keep thereon, after the words "licensed to sell beer or cider by retail," the additional words "not to be drunk on the premises," or " to be drunk on the premises," as the case may be, on paina of forfeiting the penalty imposed by such act for not having such board over the door. -◊ 18. What is retailing of Beer, &c. - Every sale of beer, or of cider or perry, in any less quantity than 45 gallons, shall be deemed and taken to be a sale by retail. — § 19. Penalties for selling Spirits or Wine without Licence. - Persons licensed to sell beer or cider under the act 1 Will. 4. c. 64. and this act, who sell spirits or wine, sweets, &c. without being licensed, are liable to the penalties imposed by the laws of excise for selling spirits or wine, sweets, &c. without licence.-§ 20. Certificate not to be required for Houses in certain Situations, if Population exceed 5,000. — The beforementioned certificate shall not be required as to any house situated within the cities of London and Westminster, or within any parish or place within the bills of mortality, nor within any city or town corporate, nor within the distance of 1 mile from the place used at the last election as the place of election or polling place of any town returning a member to parliament, provided that the population, determined according to the last parliamentary census taken in such city, town, &c., shall exceed 5,000: provided, that no licence for the sale of beer, ale, porter, cider, or perry by retail on the premises in the cities of London and Westminster, or in any parish within the bills of mortality, or in any such city or town corporate, or town returning a member to parliament as before mentioned, shall be granted after the 5th day of April, 1836, unless the house or premises specified as those in which beer or cider is intended to be sold shall be of the value of 107. per annum. — § 21. Service of Summons. - Summonses or orders not legally served unless by some constable or other peace officer. - § 22, Commencement. Act shall commence and take effect from and after the 10th day of October, 1834. — $23. Form of Certificate referred to in § 2. We, the undersigned, being inhabitants of the parish [or township, as the case may be] of and respectively rated to the poor at not less than 67, per annum, and none of us being maltsters, common brewers, or persons licensed |