His Majesty the Emperor of the French, M. Baroche, Grand Cross of the Imperial Order of the Legion of Honour, &c., &c., &c., a Member of his Privy Council, President of his Council of State, provisionally charged with the Department of Foreign Affairs; and M. Rouher, Grand Officer of the Imperial Order of the Legion of Honour, &c., &c., &c., Senator, his Minister and Secretary of State for the Department of Agriculture, Commerce, and Public Works:

Who, after having communicated to each other their respective full powers, found in good and due form, have agreed upon and concluded the following Articles :

I. His Majesty the Emperor of the French engages that on the following articles of British production and manufacture, imported from the United Kingdom into France, the duties shall in no case exceed thirty per cent. ad valorem, the two additional decimes included.

The articles are as follows:Refined sugar; Tumeric in powder; Rock crystal worked; Iron forged in lumps or prisms; Brass wire (copper alloyed with zinc), polished or unpolished, of every description;

Chemical productions, enumerated or non-enumerated; Extracts of dye-woods; Garancine;

Common soap of every descrip. tion, and perfumed soap; Stone-ware and earthen-ware, fine and common;

China and porcelain-ware; Glass, crystal, mirrors, and plate-glass;

Cotton yarn;

Carriages on springs, lined and painted;

Cabinet ware, carved work, and turnery of every description; worked ivory and wood;

Brandies and spirits, including those not distilled from wine, cherries, molasses, or rice; Ships and boats.

With respect to refined sugar, and chemical productions of which salt is the basis, the excise of inland duties shall be added to the amount of the above specified duties.

II. His Imperial Majesty engages to reduce the import duties in France on British coal and coke, to the amount of fifteen centimes for the hundred kilogrammes, with the addition of the two decimes.

His Majesty the Emperor also engages, within four years from the date of the ratification of the present Treaty, to establish upon the importation of coal and coke by land and by sea, a uniform duty, which shall not exceed that which is fixed by the preceding paragraph.

III. It is understood that the rates of duty mentioned in the preceding Articles are independent of the differential duties in favour of French shipping, with which duties they shall not intertere.

IV. The duties ad valorem stipulated in the present Treaty shall be calculated on the value at the place of production or fabrication of the object imported, with the addition of the cost of transport, insurance, and commission, necessary for the importation into France as far as the port of discharge.

For the levying of these duties, the importer shall make a written Vot.. CII.

declaration at the Custom-house, stating the value and description of the goods imported. If the Custom-house authorities shall be of opinion that the declared value is insufficient, they shall be at liberty to take the goods on paying to the importer the price declared, with an addition of five per cent.

This payment, together with the restitution of any duty which may have been levied upon such goods, shall be made within the fifteen days following the declaration.

V. Her Britannic Majesty engages to recommend to Parlia ment to enable her to abolish the duties of importation on the following articles:

Sulphuric acid, and other mineral acids;

Agates and carnelians, set;
Lucifers of every description;
Percussion caps;

Arms of every description;
Jewels, set;

Toys; Corks;

Brocade of gold and silver; Embroideries and needle-work of every description;

Brass and bronze manufactures, and bronzed metal;

Canes, walking-canes or sticks, umbrella or parasol sticks, mounted, painted, or otherwise ornamented;

Hats, of whatever substance they may be made;

Gloves, stockings, socks, and other articles of cotton or linen, wholly or in part made up;

Leather manufactures; Lace manufactured of cotton, wool, silk, or linen ;

Manufactures of iron and

steel;

Machinery and mechanical inQ

struments; tools, and other instruments;

Cutlery, and other articles of steel, iron, or cast-iron;

Fancy ornaments of steel and iron;

Articles covered with copper by galvanic process;

Millinery and artificial flowers;
Raw fruits;

Gloves, and other leather articles of clothing;

Oils;

Musical instruments; Worsted and woollen shawls, plain, printed, or patterned; Coverlids, woollen gloves, and other worsted and woollen manufactures not enumerated;

Handkerchiefs, and other manufactures not enumerated, of linen and hemp;

Perfumery; cabinet ware, carved work, and turnery of every description;

Clocks, watches, and operaglasses;

Manufactures of lead, enumerated or not enumerated;

Feathers, dressed or not; Goat's, and other hair manufactures;

China and porcelain ware;
Stone and earthenware;
Grapes;

Sulphate of quinine;
Salts of morphine;

Manufactures of silk, or of silk mixed with any other materials, of whatever description they may be.

Articles not enumerated in the Tariff, now paying an ad valorem duty of ten per cent.; subject, however, to such measures of precaution as the protection of the public revenue may require, against the introduction of mate

1. On wine containing less than fifteen degrees of proof spirit verified by Syke's hydrometer, the duty shall not exceed one shilling a gallon.

2. On wine containing from fifteen to twenty-six degrees, the duty shall not exceed one shilling and sixpence a gallon.

3. On wine containing from twenty-six to forty degrees, the duty shall not exceed two shillings a gallon.

4. On wine in bottles, the duty shall not exceed two shillings a gallon.

5. Wine shall not be imported at any other ports than those which shall be named for that purpose before the present Treaty shall come into force; Her Britannic Majesty reserving to herself the right of substituting other ports for those which shall have been originally named, or of increasing the number of them.

The duty fixed upon the importation of wine at ports other than those named, shall be two shillings a gallon.

6. Her Britannic Majesty reserves to herself the power, notwithstanding the provisions of this Article, to fix the maximum amount of proof spirit which may be contained in liquor declared as wine, without, however, the max

imum being lower than thirtyseven degrees.

VII. Her Britannic Majesty promises to recommend to Parlia ment to admit into the United Kingdom merchandize imported from France, at a rate of duty equal to the Excise duty which is or shall be imposed upon articles of the same description in the United Kingdom. At the same time the duty chargeable upon the importation of such merchandize may be augmented by such a sum as shall be an equivalent for the expenses which the system of Excise may entail upon the British producer.

VIII. In accordance with the preceding Article, Her Britannic Majesty undertakes to recommend to Parliament the admis sion into the United Kingdom of brandies and spirits imported from France, at a duty exactly equal to the Excise duty levied upon home-made spirits, with the addition of a surtax of twopence a gallon, which will make the actual duty payable on French brandies and spirits eight shillings and twopence the gallon.

Her Britannic Majesty also undertakes to recommend to Parliament the admission of rum and tafia imported from

French colonies, at the same duty which is or shall be levied on these same articles imported from the British colonies.

Her Britannic Majesty undertakes to recommend to Parlia ment the admission of paperhangings imported from France, at a duty equal to the Excise tax, that is to say, at fourteen shillings per hundredweight; and cardboard of the same origin, at a duty which shall not exceed fifteen shillings per hundredweight.

Her Britannic Majesty further undertakes to recommend to Parliament the admission of gold and silver plate imported from France, at a duty equal to the stamp or Excise duty which is charged on British gold and silver plate.

IX. It is understood between the two High Contracting Powers, that if one of them thinks it necessary to establish an Excise tax or inland duty upon any article of home production or manufacture which is comprised among the preceding enumerated articles, the foreign imported article of the same description may be immediately liable to an equivalent duty on importation.

It is equally understood between the High Contracting Powers, that in case the British Government should deem it necessary to increase the Excise duties levied upon home-made spirits, the duties on the importation of wines may be modified in the following manner:

For every increase of a shilling per gallon of spirits on the Excise duty, there may be, on wines which pay one shilling and sixpence duty, an augmentation not exceeding one penny halfpenny per gallon; and on wines which pay two shillings, an augmentation not exceeding twopence-halfpenny per gallon.

X. The two High Contracting Parties reserve to themselves the power of levying upon all articles mentioned in the present Treaty, or upon any other article, landing or shipping dues, in order to pay the expenses of all necessary establishments at the ports of importation and exportation,

But in all that relates to local treatment, the dues and charges,

in the ports, basins, docks, roadsteads, harbours, and rivers of the two countries, the privileges, favours, or advantages which are or shall be granted to national vessels generally, or to the goods imported or exported in them, shall be equally granted to the vessels of the other country, and to the goods imported or exported in them.

XI. The two High Contracting Powers engage not to prohibit the exportation of coal, and to levy no duty upon such exportation.

XII. The subjects of one of the two High Contracting Powers shall, in the dominions of the other, enjoy the same protection as native subjects in regard to the rights of property in trademarks, and in patterns of every description.

XIII. The ad valorem duties established within the limits fixed by the preceding Articles shall be converted into specific duties by a Supplementary Convention, which shall be concluded before the 1st of July, 1860. The medium prices during the six months preceding the date of the present Treaty shall be taken as the bases for this conversion.

Duties shall, however, be levied in conformity with the bases above established—

1. In the event of this Supplementary Convention not having come into force before the expiration of the period fixed for the execution by France of the present Treaty.

2. Upon those articles the specific duties on which shall not have been settled by common

consent.

XIV. The present Treaty shall be binding for the United King. dom of Great Britain and Ire

land, so soon as the necessary legislative sanction shall have been given by Parliament, with the reserve made in Article VI. respecting wines.

Further, Her Britannic Majesty reserves to herself the power of retaining, upon special grounds, and by way of exception, during a period not exceeding two years, dated from the 1st of April, 1860, half of the duty on those articles, the free admission of which is stipulated by the present Treaty.

The reserve, however, does not apply to articles of silk manufacture.

XV. The engagements contracted by His Majesty the Emperor of the French shall be fulfilled, and the tariffs previously indicated as payable on British goods and manufactures shall be applied, within the following periods :—

1. For coal and coke, from the 1st July, 1860.

2. For bar and pig-iron, and for steel of the kinds which are not subject to prohibition, from the 1st October, 1860.

3. For worked metals, machines, tools, and mechanical instruments of all sorts, within a period which shall not exceed the 31st December, 1861.

4. For yarns and manufactures in flax and hemp, from the 1st June, 1861.

5. And for all other articles from the 1st October, 1861.

XVI. His Majesty the Emperor of the French engages that the ad valorem duties payable on the importation into France of merchandize of British production and manufacture, shall not exceed a maximum of twentyfive per cent. from the 1st October, 1864.