use of emigrants, including farming implements, household furniture, provisions, stores and machinery of all kinds, were to be admitted free.

The declaration and establishment of the independence of Texas, and the adoption of a constitution, by its inhabitants, were followed by the convocation of a Congress, which, on the 20th of December, 1836, passed an act "to raise a revenue by impost duties," under which the following charges were exigible:

On the invoice value of wines, spirituous and malt liquors, 45 per cent, ad valorem; silk goods, and all manufactures of silk, 50 per cent, ad valorem; sugar and coffee, 2 per cent, ad valorem; teas, 25 per cent, ad valorem; bread stuffs, 1 per cent, ad valorem; iron and castings, 10 per cent, ad valorem ; coarse clothing, shirtings, shoes, blankets, kerseys, satinets, and stuffs formed of a mixture of cotton and wool, 10 per cent, ad valorem. All other non-enumerated goods an ad valorem duty of 25 per cent on invoice price.

Another and more comprehensive customs law was passed on the 12th of June, 1837, "for the purpose of raising a revenue to aid in defraying the public expenses, sustaining the public credit, and securing to the public creditors a fair annual, or semi-annual, interest on the shares of stock in the funded debt."

The tariff underwent a farther revision by an act passed on the 5th of February, 1840.-(See the late tariff of Texas, subjoined to the tariff of the United States.)

It is to be observed that the receipt of duties, in national paper, profusely issued, on an unsound basis-and, of course, rapidly depreciated—has, from time to time, caused the tariff to appear much higher than it really was; and the successive endeavours, to realise, amidst the confusion occasioned by a spurious currency, an adequate tangible revenue, has imparted a capricious character to the fiscal legislation of the republic, discouraging and injurious to the merchant and the emigrant. The duties, at present, are receivable only in gold and silver, at their market value.

More than two-thirds of the revenue from customs have been received at the port of Galveston. The eastern counties of Texas, which possess a comparatively dense population, contribute but a small proportion to the public funds, owing to their geographical position, which secures every facility to the smuggler. The gross amount received at the port of Galveston, for the year ending the 31st of December, 1842, was, in round numbers, about 110,000 dollars; the receipts for the same period at Brazos, Matagorda, Red River, San Augustine, and Sabine, at 30,000 dollars. The average expense of collection was a fraction above fourteen per cent.

All attempts hitherto made to raise a revenue by direct taxation have been unsuccessful.

The laws for regulating the general trade of Texas, as well as the coasting trade, and the tariff, are now the same as those of the United States. Certain

local regulations are continued in force, until changed under the state constitution and legislature of the state of Texas.

The following laws may be considered as remaining in force:

HOSPITAL AT GALVESTON.-By an act approved by the president on the 3rd of February, 1845, for the establishment of a hospital at Galveston, it is provided that, from and after the 1st of May next ensuing, "the commander of every vessel arriving at the port of Galveston shall be required to pay to the collector of customs at that port the sum of 50 cents for every foreign white male cabin passenger over sixteen years of age, and twenty-five cents for every white male steerage passenger over sixteen years of age, according to the list of passengers produced by the said commander, or his clerk, which list shall be sworn to."

CHAMBER OF COMMERCE AT GALVESTON.-By an act approved by the president, 3rd of February, 1845, a corporate body was created under the style and title of "The Galveston Chamber of Commerce," an institution which, according to the preamble of the act, "is much required by the mercantile community, as tending to diminish litigation and to establish uniform and equitable charges."

It is provided that the act of incorporation shall "be in force for and during the space of twenty years from the passage thereof, and take effect from and after its passage.

LAW PROCEEDINGS.-An Act supplementary to "an Act to regulate Proceedings in Civil Suits." This act provides that, from and after the 27th of June, 1845, “in all suits brought to recover the price or value of any goods, wares, or merchandise imported, or notes given for the same, the fact that such goods, wares, or merchandise, were imported or introduced into the republic without payment of the lawful duties, or in violation of any revenue law thereof, may be pleaded in defence, and if established, shall constitute a legal and valid defence in all such cases." It is further provided that, "In cases where such defence shall be pleaded"-and also in cases-" when any civil action shall hereafter be brought to recover duties not paid, the party so charged, or unpleaded, shall not be liable to any criminal prosecution for the same offence on non-payment."

WRECK-MASTERS.-An Act "to amend an Act passed the 8th of January, 1841, respecting wreck-masters," approved by the president February 3rd, 1844, provides

"That from and after its passage, the wreck-masters of the republic shall be appointed by the president of the republic, and controlled by the collectors of customs of the several maritime districts, who shall each appoint for his district at lease one, and not more than three wreck-masters; and it shall be the duty of each of these person so appointed to attend, in the manner set forth in the act to which this is an amendment-to the saving and disposing of all property wrecked 7 x

VOL. II.

in his district, or in the part of it allotted to him, if such property be declared to be abandoned by its owner, or the agent, or factor for the same; or be found abandoned, no such person appearing.

"That it shall not be lawful for the wreck-master to recover out of the proceeds of any wrecked property sold by him as wreck-master, an auctioneer's commission, or any other in addition to that allowed in the act aforesaid; but he shall be allowed to charge for the services and mileage of a crier, at a rate which shall be fixed by the collector of the district.

"That, in order to award the rate or amount of salvage, on property wrecked, one arbitrator shall be appointed by the wreck-master, on behalf of the salvors, and one by the owner of the property salved, or the agent, or factor, for the same, or, default of those, by the chief justice of the county in which the wreck happens. And the wreck-masters, before appointing an arbitrator, shall notify the salvors of such intent, and if a majority of the whole number of salvors shall request him to appoint any individual named and agreed on by them, as arbitrators, for the salvors, the said wreck-master shall so appoint such individual, and in case of the arbitrators not agreeing, they shall choose an umpire, who shall decide between them-his awardment not being higher than the rates, or amounts awarded by the two arbitrators; and, from the decision of the arbitration, an appeal to the Court of Admiralty may be taken by either of the parties, or by any portion of either, if the amount in question be such as by law would entitle the party to appeal from a magistrate to a district court; but, in such case, the party appealing must notify the opposite party of such intention, within two days after the awardment appealed from is made known-otherwise the right to appeal shall be forfeited; and where an appeal is taken it shall not impede the sale of the property wrecked.

"Finally―That it shall be the duty of all wreck-masters, in whose district any wreck may occur, to publish, or cause to be published, either in some public journal in said district, or by affixing to the doors of at least three several public places in said district, a written or printed notice, with a description of property offered at said wreck-master's sale, at least ten days previous to the aforesaid

sale.

"This act to take effect from and after its passage."

* By an act of Congress, passed January 19th, 1841, an appeal may be had from the decision of a magistrate to the district court, where the sum in controversy shall exceed twenty dollars.

GROSS Return of British and Foreign Trade within the Consulate of Galveston, during the Year ending December 31, 1844.

REMARKS. Three of the vessels classed by the custom-house under the head of " Bremen," were Hanoverian ; chartered at Embden, for Bremen use. The demand for cotton exceeding the supply, some European vessels were obliged to leave Galveston without cargo. The vessels classed “Belgian,” and four of the vessels classed “ Bremen," conveyed emigrants to Texas. The British ships brought no emigrants. No account of the crews of ships entering the port of Galveston is kept by the local authorities; the return, therefore, is, in this particular, incomplete.

* Average rate of exchange, 108.

The following is a statement relative to its previous debt, revenue, and trade, compiled by Mr. J. P. Kettel; also from official returns.

According to a congressional report of 1839, the quantity of government

The imports and exports of the United States, to and from Texas, have been as follow:

The largest exports to Texas were in 1839, and consisted mostly of clothing, furniture, lumber, and dry goods, of which over 250,000 dollars was domestic cottons. A large portion of their exports consisted, undoubtedly, of the property of emigrants; but they seem now to supply themselves from other quar ters, the United States having lost the trade. In the mean time, the exports of Texas, consisting of cotton almost altogether, have rapidly increased. The quantity and value brought into the United States, in each year, have been as follows:

This shows a regular and steady increase of business, apparently largely in favour of Texas. The imports and duties for the port of Galveston, for the year ending November 1, are as follows:

end.

By the "Annual Report of the Treasury Department, to the ninth Congress of the Republic of Texas," dated " Washington, December 1, 1844," and signed "J. B. Miller, Secretary of the Treasury;" it appears that during the year ing on the 31st of July, 1844, 130 vessels entered the ports of Texas from foreign ports, or with cargoes subject to duty.