Volume 1
The universal dictionary of trade and commerce : with large additions and improvements, adapting the same to the present state of British affairs in America, since the last treaty of peace made in the year 1763. With great variety of new remarks and illustrations incorporated throughout the whole: together with everything essential that is contained in Savary's dictionary: also, all the material laws of trade and navigation relating to these kingdoms, and the customs and usages to which all traders are subject / By Malachy Postlethwayt, esq.
- Jacques Savary des Brûlons
- Date:
- 1766
Licence: Public Domain Mark
Credit: The universal dictionary of trade and commerce : with large additions and improvements, adapting the same to the present state of British affairs in America, since the last treaty of peace made in the year 1763. With great variety of new remarks and illustrations incorporated throughout the whole: together with everything essential that is contained in Savary's dictionary: also, all the material laws of trade and navigation relating to these kingdoms, and the customs and usages to which all traders are subject / By Malachy Postlethwayt, esq. Source: Wellcome Collection.
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![they load them on their own account, or let them out upon freight to the European merchants. ALMENE, a weight of two pounds, ufed to weigh faffron in feveral parts of the continent of the Eaft-Indies. ALMOND, a meafure in Portugal for oil. The Portugueze fell their oil by almonds, 26 of which make a butt, or pipe. Each almond contains 12 canadors, and a canador is equal to a mingle of Amfterdam. See the article Mingle. ALMONDS, this kind of fruit, and the tree that bears it, are too much known to want a defcription. The trade of almonds, which is carried on in France, iscon- ftderable, ’both on account of their oil, and the large quantity of them ufed in Lent, either fhelled or unfhelled ; a great quantity of the fweet are ufed in fugar-plums, and of the bitter ones in bifcuits, confers, &c. The grocers and druggifts of Paris have both forts from the provinces of France, and the neighbouring countries, as Pro¬ vence, Languedoc, Touraine, the county of Venaiffin, Avignon, &c. They have alfo fome from Barbary. The beft are thofe of the county of Venaiffin; thofe of Barbary and Chinon in Touraine are the worft. Almonds in the (hell come from the fame places as thofe that are otherwife, even thofe which are called Florence almonds; to which they give that foreign name, with no other view but to make them more valued ; for it would be more proper to call them almonds of Languedoc, or Touraine, from which provinces they are brought, than of Florence, from whence they do not come. How to make a good choice of almonds, is pretty well known: neverthelefs, merchants who buy them in calks, chefts, or' bales, ought to examine whether they be the fame through¬ out : for, ip this kind of merchandize, the beft are often placed at the top, in order to fell the better. Two forts of oil are drawn from almonds, either fweet or bitter, the one by the help of fire, the other without. That which is extracted fiy fire is good for nothing except to burn ; but the oil of fweet almonds, drawn without fire, is fit for fe¬ veral different ufes, either in phyfic or perfuming. ALMOXARIFARGO, is a duty of 2 \ per cent, paid ad valorem upon all bull’s hides, to the king of Spain, in Spanilh America, upon the exportation of thefe hides, which are fhipped on board European veffels. Befides this duty, there is alfo another duty called that of the quinto, but only at the rate of four rials per hide. This is alfo an old duty paid upon the Britifh woollen manu¬ factures in old Spain. AH goods in Spain, it muft be obferved, are rated at the cuf- tom-houfe by maravedies, or rials ; and the cuftoms are paid by one or other of thefe denominations. The cuftoms called alcavalas [fee Alcavalas] and fome others, are paid in vellon, or copper money; the old duty called almoxarifargo, and fome others, are paid three quar¬ ters in vellon, and one quarter in plata, or filver money. The plate money is 50 per cent, better than the vellon money of the fame denomination. The merchants there always make up the accounts of their cuftoms in their own books in vellon, and therefore, make an addition of 50 per cent, for fuch part of it as is paid in plate. Fifteen rials vellon are a piece of eight, and 34 maravedies make a rial. The duty called almoxarifargo is 11 per cent, on fome of our woollen manufactures, on others not above 5 per cent.. On thofe goods where the almoxarifargo is 11 per cent, the old alcavalas is no more than 1 per cent. But where the al¬ moxarifargo is no more than 5 per cent, the old alcavala is 5 ' per cent. So that the duties in Spain upon an 100 maravedies only will arife thus, even to the icoth part of a maravedy, on the goods which pay the higher almoxarifargo. —100 maravedies are fuppofed to be the value of the goods. 11 per cent, almoxarifargo, quarto plata. 2 Dos per ciento—quarto plata. ij Uno y medio per ciento, with a premio, or ad-\ dition of 5 per cent. j Uno per cent, noeva alcavala. 1 Uno per cent, donativo. 2 Dos per ciento—quarto plata. * Per ciento. Z 1 Per ciento. 2 Per ciento—quarto plata. 1 Old alcavala. xi Per ciento'—quarto plata. 24b in all; fo that, by this account, the whole duties are 24 i. of 100 maravedies. But here the reader muft obferve, that a quarter part of fome of thefe duties is paid in plata, which, as Laid before, is 50 per cent, better than vellon ; and that there is alfo a premium, or addition, of 5 per cent on one of the duties. The addition then of this 5 per cent, and alfo of the 50 per cent, will ft ill fwell the account, and add to the forefaid 24 4 per cent, that •s to fay. The quarter part of ix per cent, almoxarifargo is 2 tVo maravedies, which, being paid in plata, which is 50 1 per cent, better than vellon, the ~ of 2 too maravedies muft be add¬ ed, viz. — — — The quarter part of three times dos per ciento paid in plata for the fame reafon muft be added — The premium of 5 per cent, on 1 t maravedies muft amount to — The laft duty is 1 4 maravedies ; and, the quarter of this being 31 | hun¬ dredth parts of a maravedy, the half of the fum fhould be added for it’s being paid in plata; but to avoid fo inconfiderable a fraction, the merchants in their accounts add only the half of 20 — — In all The cuftoms, without thefe additions, amount to 24 4 per cent, maravedies So that the whole cuftom is on every) xoo maravedies — — \ tnar% tooth part of a mar« > ‘ • 1 37 l ° 75 0 7 1 _2._ T5 2 35 £4_25 2 6 60 But, where the almoxarifargo is no more than 5 per cent, the old alcavala is 51 per cent, and the whole cuftoms as follow,viz. 5 per cent, almoxarifargo'-quarto plata. 2 dos per ciento-quarto plata. 1 4: per ciento, with a premium, or addition, of 50 per cent. 1 per ciento nova alcavala. 1 per ciento donativo. 2 dos per ciento-quarto plata. 4 per ciento. 1 per ciento. 2 dos per ciento-quarto plata. 5 | old alcavala. J 4 uno y quarto per ciento.-quarto plata. 22 | — fo that, according to this table, the whole duties are 22 £ per cent, maravedies. But in this, as well as in the former cafe, for the quarto plata and the premium additions muft be made, viz. For the quarto plata on 5 percent, al¬ moxarifargo — — — For the quarto plata on 3 times dos per ciento — . — For the premio of 5 per cent, on 1 4 maravedies — — — For the quarto plata on the laft duty of 11 per cent. —. — — mar* iooth part of a mar% 0 62 4 P 75 ^ - 7 £ o_15 To which add the 22 4 abovementioned, viz. I 22 bO 75 And the whole duty on goods, paying but 5 per cent, almoxarifargo, a- mounts to — — — 24 35 Thefe duties of 26 T6c°o maravedies, and 24 T*%- maravedies per cent, are reckoned in vellon, or copper money. But, to fhew how much this amounts to upon the real value of Britifh goods, it will be neceffary firft to fix the value of our goods, and then to fhew what gratias are allowed, or abate¬ ments made, to the merchants out of thefe cuftoms. To begin with a comparifon of the cuftom-houfe valuation, and the real value, and particularly in the cafe of Englifh bays. A piece of bays rated at Io,oco maravedies, pays 2,660 maravedies cuftoms. The fame has been ufually fold for 20 ducats, or 220 rials plate: to which add 50 per cent, for vellon, or copper money, and it will amount to 330 rials; and thefe, multiplied by 34 maravedies, will produce 11,220 maravedies; that is, 1,220 more than the cuftom-houfe valuation. Now 2,663 maravedies on 10,000, is 264, or 26 x*5%, per cent, but on 11,220 is not quite 23 per cent. But, in the next place, 33 per cent, is abated for the farmer’s gratia; that is, in 100 pieces of bays, the farmer of the revenue counts no more than 67, he receiving cuftom for no more; fo that the whole 100 pieces pay only the cuftom of 67 pieces. Upon the payment of thefe cuftoms there is alfo a quarter part abated for the king’s gratia. A quarter part of 67 is 16 1: this reduced the cuftoms on 67 pieces to no more than the cuftom on 5O4. But other allowances are alfo made to the merchants, which brought the cuftoms on 100 pieces of bays down to 43, or thereabouts, which make an abatement of 57 per cent, on the cuftoms, which has been fhewn were not above 123 per cent, of the real value of the goods, and reduced the fame to about 9 yj per cent, on our bays. On other goods the dedudfions are greater. The farmer’s gratia is 45 per Cent, the king’s gratia a quarter part of the remaining 55, which amounts to 13! per cent, and reduced the goods to 41 i per cent, of the quantity whereon the cuf¬ toms were paid; which is the fame thing as abating c8 3 per cent, out of the cuftoms, and reduced the fame, on all goods paying the xi per cent, almoxarifargo, to lefs than 9 tt; on all](https://iiif.wellcomecollection.org/image/b30459436_0001_0124.jp2/full/800%2C/0/default.jpg)
