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coupee et fanon de baleine." The letter states these regulations as finally made by the King. The merchants, on this supposition, entered into speculations. But they found themselves called on for the old duties, not only on other fish oils, but on the whale oil. Monsieur de Calonnes always promised that the _Arret_ should be retrospective to the date of the letter, so as to refund to them the duties they had thus been obliged to pay. To this, attention is prayed in forming the _Arret_. His Majesty having been pleased, as an encouragement to the importation of our fish oils, to abolish the _Droits de fabrication_, it is presumed that the purpose announced, of continuing those duties on foreign oils, will not be extended to us. 3. Rice. The duty on this is only seven and a half deniers the quintal, or about one-quarter per cent. on its first cost. While this serves to inform a government of the quantities imported, it cannot discourage that importation. Nothing further, therefore, is necessary on this article. 4. Pot-asse. This article is of principal utility to France, in her bleacheries of linen, glass works, and soap works; and the potash of America, being made of green wood, is known to be the best in the world. All duty on it was therefore abolished by the King. But the city of Rouen levies on it a duty of twenty sols the quintal, which is very sensible in its price, brings it dearer to the bleacheries near Paris, to those of Beauvais, Laval, etc., and to the glass works, and encourages them to give a preference to the potash or soude of other nations. This is a counteraction of the views of the King, expressed in the letter, which it is hoped will be prevented. 5. Turpentine, tar and pitch, were not decided on, on the former occasion. Turpentine (_terebenthine_) pays ten sols the quintal, and ten sols the livre, making fifteen sols the quintal; which is ten per cent. on its prime cost. Tar (_goudron brai gras_) pays eight livres the _leth_ of twelve barrels, and ten sols the livre, amounting to twenty sols the barrel; which is twelve and a half per cent. on its prime cost. Pitch (_brai sec_) pays ten sols the quintal, and ten sols the livre, making fifteen sols the quintal; which is twenty per cent. on its prime cost. Duties of from ten to twenty per cent. on articles of heavy carriage, prevent their importation. They eat up all the profits of the merchant, and often subject him to loss. This has been muc
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