DOMINION OF CANADA.

Nova Scotia.-Vessels are taxed for municipal purposes. At Halifax wooden sailing vessels are valued at $20 per ton, iron vessels and steamers at $40 per ton, and vessels are taxed on 50 per cent of their valuation. (Compare with Maine taxes.)

New Brunswick.-City of St. John taxes shipping at market value for municipal purposes; rates for 1893, 14 per cent.

British Columbia.-Vessels are taxed as personal property; no tax on incomes or earnings derived therefrom.

Prince Edward Island.-Income-tax law passed by last session of local legislature, but its relations to shipping not yet determined by the attorney-general.

Ontario.-Incomes from vessels, as from other property, above certain limits, $700, if personal earnings, etc., are taxed.

Quebec.-Steamboat, barge, and vessel owners are taxed under the manufacturing and trading license act of January 8, 1894, at varying rates.

APPENDIX I.

ARRIVAL OF AMERICAN VESSELS AT REPRESENTATIVE SEAPORTS OF THE WORLD DURING THE FISCAL YEAR 1893-'94.

The following returns are compiled from quarterly reports of consuls of the United States at representative seaports of the world, showing the arrivals of American vessels at those ports. For quarters during which no American vessels arrive the practice of consuls appears to vary, some reporting no arrivals and others transmitting no report. The principal seaports or ports of the several nations and colonies of Europe, Asia, Africa, and Australia, and of South America below the Gulf, have been selected to illustrate the extent of American commerce with those ports. Attention is directed to the very meager opportunities under the American flag to carry on commercial relations by sea with the rest of the world, indicated by these reports, and to the fact that in consequence of neglect to permit necessary facilities for carrying on over-sea trade, our citizens at home and abroad are compelled to rely on shipping facilities furnished by our commercial rivals.

Liverpool (fiscal year).-Steamships Ohio and Indiana, regularly from Philadelphia; 18 ships of 36,818 gross tons, and 6 barks, brigs, and schooners of 4,671 tous, of which 16 were from San Francisco and American Pacific ports.

Bristol (last two quarters).-One ship, 2,380 gross tons, and one bark, 1,585 gross tons, from Pacific coast.

Cardiff (fiscal year).-Eight ships, 12,113 gross tons; 1 bark and 1 schooner, total gross tonnage 1,725, from Atlantic ports.

Queenstown (last three quarters).-Five ships, 7,847 gross tons, from Pacific ports. Glasgow (last two quarters).-One ship, 888 gross tons; 1 bark, 639 gross tons, from Portland, Me.

Greenock (first, second, and fourth quarters).-One ship, 1,536 gross tons, from San Francisco; 2 barks, 3 barkentines, 1 schooner, total gross tonnage 3,839, from Atlantic ports.

Hull (last quarter).—One ship, 1,931 gross tons, from New York.

London (fiscal year).-Eight ships, 9,107 gross tons; 3 schooners, 1,359 gross tons, from Atlantic ports.

Plymouth (first quarter).--One ship, 1,803 gross tons, from Atlantic ports.

Southampton (fiscal year).—Steamships New York and Paris, regularly from New York; 1 ship, 1,074 gross tons.

Hamburg (third quarter).-One ship, 1,540 gross tons; from Boston, Mass. (See report of consul, Appendix C.)

Havre (last two quarters).-Five ships, 8,750 gross tons; 2 barks, 1,655 gross tons, from Atlantic ports.

Marseilles (first and third quarters).-One bark, 1 schooner; total gross tonnage, 840, from Atlantic ports.

Genoa (first quarter).-One ship, 1,394 gross tons.

Rotterdam (first quarter).-One ship, 1,171 gross tons.

Antwerp (fiscal year).—Steamships Pennsylvania and Illinois, regularly from Philadelphia; 2 barks, total gross tonnage, 2,599, from New York.

Barcelona (last quarter).-One ship, 1,249 gross tons, from Boston, Mass.

Cadiz (last quarter).-Two barks; total gross tonnage, 1,449, from Atlantic ports. Gibraltar (second and fourth quarters).-Six steam yachts, total tonnage 3,750; 1 brig, 435 gross tons, from Atlantic ports.

Lisbon (last three quarters).-Three brigs, total gross tonnage 1,358; 2 schooners, 1,040 gross tons, from Atlantic ports.

Shanghai (fiscal year).-Fourteen ships, total gross tonnage 22,118; 12 barks and schooners, total gross tonnage 9,146, from Pacific ports.

Hongkong (fiscal year).-Steamships City of Rio de Janeiro, City of New York, City of Peking, and Peru, regularly from San Francisco; 25 ships, total gross tonnage 40,992; 17 barks and schooners, total gross tonnage 11,959, from Pacific ports.

Amoy (fiscal year).-Steamships City of Peking, City of New York, and Peru, regularly from San Francisco; 3 ships, total gross tonnage 5,057; 4 barks, total tonnage 4,500, from New York.

Osaka and Hiogo (last three quarters).-Steamships City of Rio de Janeiro, City of Peking, City of Sydney, and Peru, regularly from San Francisco; 6 ships, total gross tonnage 10,496.

Nagasaki (fiscal year).-Steamships City of Peking, Rio de Janeiro, New York, and Peru, regularly from San Francisco; 1 schooner, 333 gross tons, from San Francisco. Calcutta (first quarter).-One ship, 1,656 gross tons, from New York.

Singapore (fiscal year).-Six ships, 9,096 total gross tons; 11 barks, total gross tons 10,004.

Saigon (second, third, and fourth quarters).-Four barks, total gross tonnage 4,996. Batavia (first two quarters).-One ship, gross tonnage 1,723; 1 bark, 926 tons, from Boston, Mass.

Melbourne (Fiscal year).-Four barks, gross tonnage 5,171.

Sydney (fiscal year).-Steamships Alameda and Mariposa, regularly from San Francisco; 3 ships, total gross tonnage 4,416; 9 schooners, total gross tons 4,553; 1 brig, gross tons 471; 3 barks, total gross tons 2,808, from Pacific ports.

Adelaide (second and third quarters).-One ship, 1,087 gross tons; 6 schooners, total gross tonnage 3,743; 2 barks, 2,016 total gross tons; 2 barkentines, 1,507 total gross tonnage, from Pacific ports.

Apia (fiscal year).-Steamships Alameda and Mariposa, regularly from San Francisco; 2 schooners, 426 total gross tonnage; 1 bark, 298 gross tons, from San Francisco. Cape Town (first, third, and fourth quarters).-One ship, 1,232 gross tons; 3 barks and sloops, 1,782 gross tons.

Gorea Dakar (fiscal year).-Three schooners, total gross tonnage, 816; 4 brigs, total gross tonnage, 1,786; 1 bark, gross tonnage, 1,786; 1 bark, gross tonnage, 759, from Atlantic ports.

Zanzibar (fiscal year).-One ship, 1,102 gross tons; 2 barks, total gross tonnage, 2,229; 1 brig, gross tonnage, 831, from Atlantic ports.

Fayal (second and third quarters).—One ship, gross tonnage, 1,198; 1 bark, gross tonnage, 530; 1 barkentine, gross tonnage, 560, from Atlantic ports.

Bahia (second and fourth quarters).-One ship, gross tonnage, 3,000; 3 schooners, total gross tonnage, 2,163; 4 barks, total tonnage, 1,916; 2 barkentines, total gross tonnage, 1,518, from Atlantic ports.

Buenos Ayres (fiscal year).-Two ships, total gross tonnage, 2,498; 4 schooners, total gross tonnage, 2,754; 26 barks, total tonnage, 18,591; 4 barkentines, total tonnage, 3,004, from Atlantic ports.

Callao (fiscal year).-Steamships Relay, Santa Maria, and Costa Rica; 1 ship, gross tonnage, 1,509; 2 barks, total tonnage, 1,397.

Rio de Janerio (fiscal year).—Steamship Progreso; 5 ships, total tonnage, 6,861; 6 schooners, total tonnage, 3,858; 31 barks, total tonnage, 20,191, from Atlantic ports, Pernambuco (first three quarters).-Four ships, total tonnage, 8,646; 1 schooner. tonnage, 539; 9 barks, total tonnage, 5,483, from Atlantic ports.

Valparaiso (fiscal year).-Two ships, 3,111 tons; 7 barks, total tonnage, 5,936; 1brig, tonnage, 198.

Navigation at the port of Amoy, China, for the year ending December 31, 1893.

APPENDIX K.

OCEAN MAIL COMPENSATION AND SUBSIDIES.

Pages following summarize information in response to inquiries of this Bureau concerning payments of cash from government treasuries to the merchant marine of the United States, Great Britain, Germany, Norway and Sweden, France, Italy, Austria-Hungary, and the Dominion of Canada. About 90 per cent of the merchant marine of the world is owned by these nations. The payments assume the form of compensation for ocean mail service, direct subsidies for marine construction and navigation, and payments for naval reserve purposes. The information is as complete as the conditions of inquiry have permitted, and it should be supplemented by reference to Appendix L devoted to the reports of steamship corporations which hold many of the mail contracts of the several great maritime nations. Statistics illustrating the growth of the merchant marine of each country are also published herewith.

The United States pay for ocean mails chiefly on the basis of the value of the service rendered, though during the present fiscal year a postal contract law, based on the theory of subsidy to shipbuilding, goes into effect.

The next three nations, Great Britain, Germany, Norway and Sweden, pay for ocean mails chiefly on the basis of the actual value of the service rendered, and incidentally with a view to commercial and political connections, the encouragement of shipbuilding and navigation having no place in the theory of these payments. The next three nations, France, Italy, and Austria-Hungary, use both mail payments and direct bounties to encourage, first, domestic shipbuilding, second, navigation under the national flag.

The Dominion of Canada pays for ocean mails as a means of establishing commercial relations and increasing population and trade, without regard to shipbuilding or navigation.

UNITED STATES.

The total payments by the United States for ocean mail service during the last fiscal year were $1,173,400.80, of which $714,441.59 were paid to steamships of American register. The only lines of steamships under the American flag crossing the Atlantic are those owned by the International Navigation Company. The only line under the American flag to China and Japan is the Pacific Mail line, and to Australia and Hawaii the Oceanic line. These three companies also own foreign-built vessels which Congress has not admitted to American registry. By courtesy of the Postmaster-General the Bureau gives the following:

Statement showing the steamship lines by which mails were dispatched from the United States to foreign countries during the fiscal year ended June 30, 1894; the terminals of each line; whether the vessels employed were of United States or of foreign register; and the amount of compensation paid to each line for the services of its United States and of its foreign steamers, respectively.

[(1) Vessels of United States register, not under contract, receive $1.60 per pound for letters and post cards, and 8 cents per pound for other articles. (2) Vessels of foreign register, 5 francs per kilogram (about 44 cents per pound) for letters and post cards, and 50 centimes per kilogram (about 4 cents per pound) for other articles.]

TRANSATLANTIC SERVICE.

Name of line and terminals.

Register.

Compensation.

International Navigation Co., New York to Southampton
Do...

North German Lloyd, New York to Southampton and Bremen..
Cunard, New York to Queenstown.
White Star, New York to Queenstown..

Hamburg-American, New York to Southampton and Hamburg..

Liverpool and Great Western, New York to Queenstown

Cunard, Boston to Queenstown and Liverpool..

Anchor, New York to Glasgow...

American, Philadelphia to Queenstown and Liverpool

Thingvalla, New York to Christiania.

General Transatlantic, New York to Havre.

Red Star, New York to Antwerp..

Netherlands Steam Navigation Co., New York to Rotterdam.
American and African, New York to Cape Town..

Union, New York to Cape Town ...

Total