THE MAEKET 319 



upon their sails for motive power, who have elsewhere 

 been defeated by the steam trawlers. The duties are 

 never less than 5 fr. per quintal nearly 43. per cwt. 

 and often amount to 10 fr. = 8s. ; at Cahors, for 

 example, Chateauroux, Angouleme, Reims, Roanne, 

 Dijon, &c. r The ad valorem duties vary between 5 per 

 cent, and 55 per cent. I have before me the official 

 figures relating to the city of Rennes ; they show duties 

 of 33 per cent., 44 per cent., and 55 per cent. Here are 

 two very curious documents : 



Goods forwarded from Monsieur A , Havre, to Monsieur 



B , Limoges. 



Invoice of Goods. To Pay (Expenses). 



Fr. Cents. Fr. Cents. 



10 Cases of Herring ... 30 o Storage and Unloading o 10 



10 ... 25 o Carriage 35 55 



10 ... 10 o Duty (Octroi) 16 60 



; Postage of Letter ... o 10 



Gross Total ... 65 o ^Lk 3 *5 



55 60 

 Balance ... 9 40 



Goods forwarded from Monsieur C , Havre, to Monsieur 



D , Verdun. 



Invoice of Goods. 



Fr. Cents. 



20 Cases of Herring ... 20 o Carriage 



Cartage 

 Gross Total... 20 o Daty (0ctro{) 



Correspondence 



Balance 



1 The municipality of Paris has divided fish into three classes : 

 first class, salmon, red mullet, crayfish, lobsters, bars, brill, turbot, 

 and shrimps, 40 fr. 20 per 100 kilogrammes (about i6s. per 

 cwt.) ; second class, soles, grey mullet, eels, sturgeon, 21 fr. 60 

 per 100 kilos (about 8s. per cwt.) ; third class, mackerel, herrings, 

 unny, flat-fish, &c., no duty. 



