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VESSELS AT MACAO. Bintang Anam (Dut), Montero, J.M.S.Yan Basel Harrier, Martell, C. Sapoorjee Langrah Hebe (Hamburgh), Boit, at Amoy, Isabella Robertson, Kelly, F. J. de Paiva John (Swede), Olterberg, Cumcingmoon J. M. &Co

Lady Hayes, Langley,

Privateer, Abbott,

Royalist, Lees,

Sil (Spanish), Espejo,

Vrow Jacoba (Dut), Hoorin,

Akbar, Hallett,

Chile, Bray,

J. Matheson and Co

A

THE FRIEND OF CHINA AND HONGKONG GAZETTE.

FOR SALE BY THE UNDERSIGNED-

first rate new and elegant Barouch, recently from England, and built on purpose for use in this island.

RAWLE, DUUS & Co. Victoria, 10th December, 1845.

PUBLIC AUCTION.

G. S. Lungrah R EDWARD NEWMAN will sell by Pu

Murrow and Co Order J. M. S. Van Basel

AMERICAN AT Whampoa and Macao.

Clarendon, Stoddard,

Cohota, Marshall

Congress, *******

Edith (str.), Johnson,

Eliza Ana, Chever, Glido, Waterman, Grafton, Abbott,

Heber, Porter, Henry, Shorey, Horatio, Wood,

Mary Ellen, Dearbon, Montauk, McMichael, Montreal, Lovett,

TO LET.

Russell and Co

E. B. Gleason

Parkin and Co .N. A. Griswold Russell and Co Russell and Co

Wetmore and Co. Russell and Co J. M. Ball Porter Wetmore and Co Nye, Parkin and Co

A. Heard and Co Wetmore and Co Russell and Co

THE upper part of a House, having five large rooms, with servants rooms, cook house and Godowns attached, situated in the Queen's Road. For particulars apply to

HUMPHREYS & Co. Victoria, 9th December, 1845.

- 100 DOLLARS REWARD. N Sunday last there was stolen from the "Com- mercial Inn" between the hours of 4 and

ON

6 o'clock P. Man Iron Chest containing about $500. It is supposed that the Chest was carried away by the Coolie aided by some of the old ser- vants; and the above reward will be paid on the recovery of the property, or $50 on the hence and conviction of the thieves.

appre

# JOHN COCKERELL,

Victoris, 9th December, 1845:-

CANTON REGATTA CLUB.

M. the Auction at his Rooms Queen's Road, on

Thursday 12th instant at 11 o'clock.

Brussels Carpeting

Rors

Beer in Cask

Manila Rope

Copper Scales and Brass Weights English Soap

Sherry and Beer in Bottle

Wearing apparel

Cutlery

English Books

Also a Palanquin Carriage nearly new.

ON

Terma Cash,

Victoria, 9th December, 1845. PUBLIC AUCTION.

N Saturday next 13th instant, at II o'clock A. 1. will be sold at the store of John Kains all his stock in trade consisting of

Porter, Cider, French Liqueur, Champaigne, Sherry and Claret Wines, Sperm Candles, Bulter, Cheese, Salmon, Figs, Paint Oil, Hats, Lamps Lanterns, Saddles, Cutlery, Hardware &c. toge ther with the unexpired Lease of the House.

WM, S. HEYL

Auctioneer.

L

Victoria, 9th December, 1845,

20 DOLLARS, REWARD. OST Between Aberdeen Street; Wellington Street; Peel Street; the Queen's Road and Chinam's Wharf; A Bundle of Papers and Letters. Whoever will bring the same to my Office at Mr. Just's House Queen's Road, will receive the above

reward.

E. FARNCOMB

Solicitor

Victoria, 4th December, 1845. 2017

LONDON READING ROOMS.

WITH reference to Circular dated 3rd Novem-WILLIAM BOWDEN respectfully intimates

Committee now give notice, that

PUBLIC AUCTION,

W. H. FRANKLYN,

WILL ARLL

ON WEDNESDAY NEXT THE 10ra INST AT II D'CLOCK A. M.

At his Sale Rooms Keying's House,

The remainder of the Invoice partly sohl on Sa- turday fast, cousisting of:-Marseilles Quilts and Toilet Covers; Ladies Book Muslin; Mus- lio Dresses; Worked Ropes; Superior Sat- teen Jead; Scales and Weights, Steel yarns to Weigh 500 lbs; Iron Weights, Barley and Embden Grosis in Tins, GREY SHIRTINGS,

And one Chest of Slightly Damaged MALWA OPIUM,

And sundry other Articles, or any that may offer Mobles volum previous to the Sale.

TERMS OF SALE :-Cash before delivery, in Me- xican Dollars or Rupees a 229; Spanish 1 per Cent. Premium

All Lots to be cleared positively before next day. at 4 D'clock, or sold again at risk and expense of purchasers.

Victoria, December 8, 1845.

THE Schooner "ALPHA," well manned and arnied, runs between Hongkong, Macao, or Camsinginoon, as required; carrying cargo Opium, Treasure and Passengers, at most mo, derate terms.

W. H. FRANKLYN. Victoria, 5th September, 1845.

KEYING HOUSE.

WH. FRANKLYN has removed his estab lishment to the above premises, where he will in future carry on his business, Victoria, 26th November, 1945.

N Sale a few Boxes of Old Manila Cheroots

No. 4. in boxes of 500 Apply to

W. H. FRANKLYN, Victoria, 29th September, 1845.

NOTICE.

LL parties having claims against the estate of

CIRCULAR

1021

MONS. C. DUPUIG. TAYLOR AND DRAPER FROM PARK DEGS most respectfully to inform the Gentry D and the Public that he has Removed his Es tablishment from Mazao to Hongkong where he Intends conducting his Business in all ite branches and trusts by strict attention, to merit a share of the Public patronage which he has for this last two years received:

Moss. C. Durvie also bega to state that he in- tends to keep on hand a variety of Cloths suitable for the climate, likewise a selection of Drills and fancy Jeans for Coats etc, etc.; also an assortment of Buffs, Vallencias, Silks, Satins and Fancy Vel vets for Vests of the newest style and fashion,

MONS. C. Depuro has a small assortment of Gents Kidd, Silk, and other Gloves, Elastic Braces, Satin Cravats, Stocks etc, etc, etc. all the above articles are of the best description that could be pro.. cured in the Colony, Gentlemen can depend an having their Clothes made in the first style of fas shion and elegance.

Address to MoNs. C. Duruto, Taylor & Drapes. Wellington St., one door from Graham St. Victoria, Hongkong, 30th May, 1845.

BY

FOR SALE.

Y the Undersigned, Suits STORES of every

description.

Solt provisions, Flour, Cauvas, European Rope, Anchors, Chains, Pitch, Tar, Varoish, Paints, Paint oil, Soap, White wine vinegar, Navy onil Pilat bread, on assortment of Pickles, Sauces Re served meats and Fraits, Ham and Cheese, Buss's Beer, Brandy and Gin. Also Wines in variety, MEWEN & Co.

Victoria, 18th September, 1845. BILLS OF LADING' FOR THE OVERLAND ROUTE.

for goods or specie shipped by the P. & O. POR sale at this office, four forms of bills of lad Company's Steam packets. 1st for goods deliver able at London; 2nd for goods deliverable at Southampton; 3rd for goods deliverable at Suez; 4th for goods deliverable at intermediate ports. They are printed after the Company's forms ou Bank post. Office "Friend of China"

25th October, 1845. ~ ƒ

errangements have been made for the sailing faces public persund at the LONDON READING A the late Jons WILLIAN Comes, or who may CHIPPING ARTICLES, according to the re-

to come on Monday the 15th instant, weather per- mitting, otherwise on the first favorable subse- quent day,

Entries to he made on or before the lath instant at Noon and mast state name of the Boat, Owner or Owners, and distinguishing Flag.

FIRST CLASS BOATS

Entrance 9 10 each with 850 from the fund, second boat to save its stakes.

SECOND CLASS BOATS Entrance 8 10 each with second boat to save its stakes.

Canton, 6th December, 1845.

50 from the fund.

CANTON REGATTA CLUB.

TUIE Committee now beg to notify their arran Tements for the coming races.

Canton, 4th December, 1845.

THIRD MEETING.

FIRST DAY, THURSDAY, I DECEMBER, 1815 WHERRIES PULLING SINGLE SCULLS. ENTRANCE-$5 each Boat, with 825 from the Fund.

Mr H. H. Smith's

that the following NEWSPAPERS are for ROOMS, CHUNAM's Hono,

LOCAL-China Mail, and Friend of China. BRITISH-Times, Morning Chronicle, *London Mail, *Monthly Times, "Illustrated London News, London Pictorial Times, *Punch, *Court Journal, The Edinburgh Evening Courant.

be indebted to the said estate, are hereby requested to send in the same to me, on or before the 1st January 1846.

F. FUNCK. Opposite the Commissariat, Victoria, 25th November, 1845.

JUST IMPORTED

INDIAN.-*Englishman, *Friend of India, *Cal- cutta Star, *Madras Athenæum, "Delhi Gazelte,

ND for Sale by the undersigned, an Invoics of Agra Ukhbar, Bombay Times, Gentleman's A Superior White and Black Bearer Hats Gazette, *Eastern Star, and *Colombo Ouserver.

AUSTRALIAN. * Paramatta Chronicle, "Aus-

tralian.

STRAITS.-Straits Times, Penang Gazette, and *Singapore Free Press.

The papers market thus as they are received, will be lent out to Subscribers paying 31, per montli in advance, and single Papers may be had for 5 cents per night cach.

Subscribers who do not return the Papers within 24 hours will be charged 5 cents per day for each;; and strangers to make a deposit of One Rupes per Pink.umber.

Red.

Fairy, Little Wonder, FOUR GAR'D GIGS......... ENTRANCE-10 each Boat, with 825 from the Fund.

Mr J, C. Smith's

Mr Gray's

Mr Olmstead's

Blanche

Rocket,

White and Blue Purple. White and

Mr D.Jardine names the Waterman,

Blue Stripe.

RANDAN. ENTRAKOR $10 each Bont, with 825 from the Fund.

Mr Walker's

Mr Fryer's

Red. Lotus, Castanet, Green & White Mr H. Smith names the C.S. C.

SECOND DAY, FRIDAY, 12 DECEMBER, 1845 FOUR OARD CUTTERS.

ENTRANCE-820 each Boat, with 25 from the Fund.

Tam O'Shanter, White & Blue

Mr. Gray's

Mr J.C. Smith names the Zamiel,

Red.

Pink.

WHERRIES PULLING TWO FAIR OF SCULLS. ENTRANCE-$5 each Boat, with 825 from the Fend. Mr D.Jardine names the Mirage, Mr T. Pyke's Water Witch, White & Pink. Wraith. Green & Whi ́e. Mr W. Barnet's

DAN WERERIKS FULLING A PAIR OF OARS.

En rance-$1 each Boat, with 825 from the Fund. Mr J. Heard names the Mirage,

Mr Shepard

Water Witch,

FOR SALE..

ANCHORS, Chains, Europe and Manila Rope, Navy and bleached Canvas, Navy Duck, Bunting, Paints, Oil, Salt Provisions, Bread, Flour and Marine Stores of all descriptions, Wines, Spirits, Beer and Porter in wood and bottle, Iron and Lead Water pipe, Sheet Lead, Solder, Ocres, Plaster of Paris on i Stencelling Patterns, Stoves, Nautical Grates with Fenders &c. to match. Almanacks for 1846, and Manila Cheroots No. 3 and 4,

HUMPHREYS & Co.

13 Queen's Road, Victoria, 1st December, 1845.

FOR SALE

A superlite Frans, an

ΟΝ

few tons of superior Wall's end Coals, also

C W. BOWRA'S. Victoria, 5th December, 1845.

FOR SALE. the Store of the Subscriber. Sherry and Madeira Wine in Wood and Bot Piak, des, Port Wine in Cases; Peppermint Cordial; Ale Green.in Wood; Porter and Cider în Bottles; Superior.

American Butter; Corn meal; Family Beef in Bbls; Neats Tongues; Rounds Tobacco; Segara No 3 and 4, Manila Cheroots in 1000 and 500 Boxes: Oats in Bbls.; Russia Canvass; Twine; Paint Oil and Turpentine; Bright Varnish.

WES, HEYL. Queen's Road, Victoria, 5th December, 1845. NOTICE.

'THIRD DYA, SATURDAY, 13 DECEMBER, 1845, WERARIES PULLING TUBEK PAIR ́ÒY SCULIS. Entrance-$10 each Boat, with 25 from the Fund. Mr Jardine names tho Dream, White & Pink. Air Walker

Red. Pink

Lotus

∙C. S. C.

Mr H.H. Smith, n

LOSING WHERRIES FULLING TWO GARS OR TWO PAIR OF SCULLS Entrance $2 each Boat, with 825 from the Fund. SECOND BOAT 810.

Entries to close on the Afternoon of the Race,

JUST opened and for Sale at the stores of the

undersigned.

A large assortment of Carpeting all patterns,

MR. CHRISTOPHER begs to inform his friends Heant Rugs &c. &c. Tartan and Check Cloths. and the Public that he will in a few daya giro Drills and White Conon and worsted Hines, La- up his business of a licensed Victualler, and will, dies Masline De Laime and Printed Dresses, Lace open a House in the Queen's Road, Victoria, as a and a large assortment of Perfumery, stationary Chop-House on the English style, for the resort of Table limes and Oilmans Stores of all descriptions Persons of respectability, where refreshments will be Candles &c. provided at any hour of the day on the most reason. able terms, and sleeping apartments will always be ready for his guests.

He will also to carry on the business of a gen-

eral Storekeeper on the premises, and hopes for s share of the Public Patronaga

Victoria, 9th December, 1845

g MCMURRAY & CO.

*

D CHISHOLM. Victoria, Queen's Road, November 2132, 1845.

CIRCULAR.

W. H. FRANKLYN, SKIPPIJS AND GENERAL GENERGY ASANT, AND AUCTIONEER, CHINA'S WHARF, VICTORIA.

AVE for sale a small Invoice of the Best Brit-TTAS For Sale all kinds of Ship and Cabin Stares Coffee pols, Percolating dito, Water Plates and Dzo ditto in Cask, and a variety of miscellaneous covers, Curry Dishes, Beef steak Dish's, Dish articles, (see advertisements) at Wholesale prices, covers, Soup Tureens of sizes, Cruct and Liquor in nol kas gueststies than one Case, Price, se Frames Table and Chamber Candlesticks, Soup Package. A liberal allowance made to the Trade, Ladles, Fish and Butter Kaives, Spoonstad Forks of soits, and a variety of other articles, also Rad- gera's Knives and Forks, Penkones, Dram Bot. thes, Powder and Sher Flasks etc. ect.

Victoria, Queen's Road and Aberdeen Street, 9th December, 1845.

Hh Silver Goods, exsisting of Tes pois, Wine and Spirits. Bottled. Ale and Parter

Goons SOLD AT AUCTEES AND COMMLESSON, Goods recrived from alareide Ship and Stored in dry godowns on the most moderate terma

Goods, Letters, and parents forwarded, and besi- ness transacted for parties zidan.

Victoria. 19k 3lay, 1845.

F. FUNCK.

opposite the Commissariat, Victoria, December 5th, 1845. FOR SALE. -- By the undersigned.

Champagne,

Hock,

Beer, and Stout, all of the first quality. EDWARD NEWMAN,

Victoria 7th October, 1845.

MCMURRAY & CO.

HAVE for Sale the undermentioned Goods, all

of the best quality and at moderatë prices.

Wines, Spirits &e.

Port,

Sherry in Bottle & Cask, Claret,

Burgandy, Blemitage, Brandy, Liquors,

Tart Pynite,

Brandy ditto, Jams,

Mustards,

Fickles,

Bass's Stout in Bottle,

Do. Beer in Hhus. Cask, Allsopps Beer, Byass's Beer, Porter,

Cherry Cordial.

Stationery.

Gill Edged Letter paper, Black do.

ورنال

Black do. Noto Paper, Overland Paper, Blue Wove ditto, Note diito, Blotting ditu Foolscap, Steal Pens, Visiting Cards, Pencils, Wafers, &c. &c.

Oilmans Stores.

West Indis Pickles, Salad Oil,

flame,

Spiced Bacon, Red Herring, Herrings in Kegs, Freserved Meum, Cork Better, English ditto. N W. Cheese, Cheshire dig..

cent ant (Victoria 7 & 8) for sale at this

office..

Office "Friend of China,"

Victoria, 10th October, 1815.

FOR SALE — At the office of this paper,

Compradores cheque books.

Ships Articles, with an abstract of the merchant senman's act endorsed on the back.

Charterparties, after forins by Chitty.

Powers of Attorney, after forms by Chitty. Bills of Lading.

Chinese Tariff of imports, and exports. counting houses,

(From the Colonial Times and Tasmanian.) IMPORTANT DECISION.

A case was heard and determined by the House of Lords on the 17th and 18th of February last, of very great importance to the residents in British Colonies, the decision determining "that personal

property, situated in Britain bolonging to British subjects dying domiciled abroad, is not. liable to The decision was given legacy or residue duty.

on appeal from the judgment of the Exchequer Court in Scotland, in the case of Thomson v. Her Majesty's Advocate, the facts of which were briefly as follows:-The late John Graat, Esq,, a native of Scotland, died domiciled in Demerara, leaving funds in the Royal Bank of Scotland By his testament, he nominated executors résident in Demerara, and left certain legacies to parties in Scotland, and the residue of his estate to others residing in the Colony: The executors appointed Mr Thomson, their at- torney in Scotland, to administer the Scotch estate, who accordingly took out probate in the usual form. A claim was made on the part of the Crown for legacy and residue duty out af this estate, in re- spect of its having been the property of a British born subject, situated in Scotland, and there ad- ministered and distributed. This claim was resist- ed by the attorney, on the grounds that as the law. of the testator's domicile, at the time of his death ruled the succession, the liability of personal estato to legacy duty was governed by that law; and that no legacy or residue duty was dne by the law of Demerars The Court below had decided in favor of the Crown, but the case was carried by appeal to the Slouse of Lords, and ordered by the Lond Chancellor to be heard before the whole of the Judges because of its importanco and difficulty. After hearing the arguments of counsel, the Lord Chancellor put the following question to the Ju dges:-A. B., a British subject, born in England, resided in a British Colony, made his will and dict domiciled there. At the time of his death debur were owing to him in England--bis executor in England collected those delis, and our of the money be collected paid legacies to certain legatees in En- land-are such legacies lible to the payment of the legacy duty 7 He had framed the question in this general form, because the statute equally af fected England and Scotlandf. The Judges, through Lord Chief Justice Tinal, answered to the offect that though the words of the statute could not ap ply everywhere, the principle which ran through all the decided custs was, that the domicile of the decoused party gave the law which regulated the distribution of his personal property y this rule was not affected by the faiths of the personal property. Victoria, Queen's Rand & Aberdeen Street, 19th itself, or by the place in which the administrator November, 1845.

Vinegar, Sauces of BoTIS,

Bread &e.

Rolle, Triate Poandcakes Sponge ditto, Back duty Captain's Biscuits, Fasey dista,

Tarts of torta,

Ginger, Lozenges ko. kr.

Sundries.

Paris Velvet Nap Buts, Fine Were Cotton Bucks, Sik Estions,

Parent Steal dino, Tumblers,

Manila Cigor,

Schweppe's Lemonade,

Izlls Gunpowder,

Lamie's patent Sadalsu,

Taglami Costa, Lendous male,

Sagerior Elastic Bracra,

Superfine Visdene

Powder.

reecival that property, and that consequently the NOTICE

faw applicable to this case was the law of the Co- Napestment to let at Mz C. Duru's French lony where the deceased was dumiciled at the time

A taylor, with or withons, boast, ou maderate of his death, and was not the law of England, and

terras, apply to the andenigret.

C. DUPUIG. Victoria, With Reper, er, 1815.

WOK.SALE

DY the undersigned a few Jarge of superior Eng. D`lish Print Ort

C. MARKWICK

Auctioneer

Pottinger Street. Victoris, 19th November, 1962.

consequently that the legacy duty was not payable bert The Lord Chancellor expressed is full concurrence with this option, ani went into a very exact exacination of the esses on the subject, which, he said, completely justified the opinions of the learned Judges. He hegged to add, that the re aww why the Jutges had been summoned to give the lowe their assistance in this was that as the Faw was to be stated definitely for the British Is- hods and for all our British Calories, the Lord-

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