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THE FACiriO Commercial Advertiser. Report of the Minister of Finance to the Legislature of !S62. Department t,r Finance. May 1. 1(G2 llj cummarKi of Hi Majtj the Kinj. and in coolormitj with tho rairtnt- f the Consti tution, I hate the honor to submit to the Legis lature the fallow iDg Kejort : 1. RECEIPTS. Tbw balaaew in the Treasury ao the Cnc day sf April. 1MW,M 13,1'-". 62 The receipt in the Treasury during the fincal periud commencing with April 1ft, lGO, and ending March 21, 1so2, were aa follows : Trn Carton $1.S.2 33 Internal Commerce.. &T.buo Tisrs lUJ.S-d H7 OonmntM PreM Sirs.: 27 - Fines ami Penalties, 3 WW 74 ' Fee aod Perquisites....... 20.171 tl - Government lUaiiaatioua VU.T'A! .M Miscellaneous sources 110 - balance U cuh I7 40 Agirrgate receipt from an source.. It. EXFEXDnCBES. 1,8.:1 44 The expenditure during the same friod were the following : tor cwa tut I o.io oo - DvpartaBeoA of Interior llS.a1 Department Foreign Affair....... 1S.4S3 77 - Uofnuucal hni.. lW-ti Finance 70 W Public I in tract ma 27. Is M War 40.16S J Law... .W3 57 Eoma FaM c InpumiMiU bO,UM 17 Miscellaneous objects, including th pajwjent of Exchequer Bills and other Government loueotedoe IT C 43 ArKTeraMof Ecpenditores tl,21 43 III. JMTIMATED REV ENUE. The estimated rerenue from all sources for the current biennial period is aa follows : From Customs l.0O - Taaea I J,0"O riora. Coata and other rmrk.... 3i,O0O Interior Department 1-Xl.uoo Aggregate ml estimated anM 1 i,0OO 00 Taw miauled spendKnrvs t U auw perV-L, ac- ordinar to tlx project of appropriation herewith nbwuttcd. to...... ,IM,K7 S fehowlnf profeabta eaers) la U Treasury oo the Slat of March, I-, of I 37i 05 This excess, however, is liable to be diminished to some extent bj necetwarj re-appropriations, the amount of which could not be ascertained when the project of estimates above referred to was prepared. IT. PUBLIC DEBT. The debt of the CJovernment on the Erst day of April, 1862, was as follows : Exchequer Bill ar-d bill suturing within the fiscal palod IdT.OOO OO Oov.-usnrat Stork running beyond the fiacml period 12.2W Ml Vertidcaara of Deposit lfl 01 xhix.1 fond to the Treasury lyS 83 IMock la toe Hawaiian Steam Navigation Company, ahacrili4 la uarauaac of the Act of May 2d, 1, I. 20.000 00 bwea Dowaajer aota, radcvtnable at the pleasure uf thm Ornnwit - 17,000 00 Balaiwa daw aa kaa aader Un provlwon. of the Act approved April 21. Isdw. la rrrd to Water Works - .3 10 Balanrw of salaries and appropriatiuua doe and nn- ....................... ia- o Argreeata... $1S,042 72 V. IMPORTS. The imports for the two rears ending Decem ber 31, l&ol, bare been as fallows : ib $ia.74 o 1M1 - MW M TI. EXPORTS. The exports for the same period were the fol low ing : lrO.rorir gooda J3C5. 6 luematlr ptwtiirr. ... . . illi-1 H 1obv prwiaee far. aa aoppUn.. IJO.ftuo OO $ 807,400 20 1461 roreitmrwda ISi01 W - IAiaacsbc produce...-. o.ii3 Dom. prodae for. aa aapvHea.. 72,700 Ott t 659,784 72 S 1.46743 92 showing the excess of imports for this biennial term to be $517,624 70, against the previous one of 185S-9, of $92G,807 W ; reducin;; the ratio or excess 44 per cent., or $4 09,183 29. From 186? incluaie a period of fire years the imports and exports have been as follows : ' f ' ' f m ol f 5 ? S oo -o el 9 3 - tv 9 P S. 1 2? o- 5c s -s 4 CJ o - 3 w v, n SV ! 5 5! I So Thus it will be seen that although the commerce of the kingdom, owing to special causes, has fallen off to a considerable extent, there w a grati fying proof of an increaaeo development of the productive resources of the country, and a steady agricultural and industrial advancement. VII. The decrease apparent in the total of domestic exports for 13G0 arice in the amount furnished ships for supplies. This amount la 140 waa ,130.600 00 la 1MI - 72.700 00 Beiox a Yam at. 37.S0O 00 On the contrary, the amount of domestic ex ports shipped as adventures or remittances was la 160 434 J.0-26 &4 leal l9fSt a 041 eC t A Which ahotra aa lacnaaeof.............. The total Tatue of bn porta in 1460 waa... - - - - la 1VS1 - .... M.246 20 I.2l,74 06 .... 761.10W 67 aovteff a.iraiia of txtal imports to be or I . u , ... early 1 per crot ) J ' la 1MO the value' of Import from the Catted Statea (AUaMw aide, payinir doty, waa ....JOS147 80 Do, do. daw, boaded 107S M S4,S4a 60 la 1M1 do. do. do., pajine doty $ 2.0T 83 Pa. do. do. do boaded Sl.Tw aJ $123.78 36 aboonas derreaaa of Import frma tha Vnitcl I . -atatra, Atlantia aide, of (or nearly 73 per ceut;) la 1M0, the valoe of import fnaa the Tolted Scatea (Pacific side.) payro duty, waa iJ3iJ 44 Do. do. dow, booded. ........ i0.TSi 13 1 3,064 61 la 1861, do. do. dK. paytaf doty $2MS 44 W. do. do. do., buoded.. ......... ao.ie t iJS6,4 32 ehowtafj aa InereaM of import ffom the fnited . riiu -1 Statea, F-JCtflc aide, 10 be (or about 13 per crot.)" The difference of imports from Great Britain for 1861. compared with those of I860, is as $43,312 07 for 1861. against 81 65.4 J4 25 for I860 ahowing a decrease of SI 22.082 18, or Dearly 72 per cent. From nabnrj and Bremen the comparison is as SEA.-! tor 1861. afraiost $54,631 3 in 15C0 ex hibiting a gain of 1,610 47, or nearly three per cent. There were no importations from China in 1861 the decreasing wants of the kingdom for goods fur nished by that market, and the nearness of San Francicr, where large quantities are always held in bond, having probably induced our traders to keep aloof from direct importations, preferring to obtain sapplies as their wants reqained from the latter source. In 1360 the value ol goods imported directly from China was 8'-'6.147 63. The imports from Vancouver's Islinl. notwith standing the increase of exports to the free port of Victoria, have fallen ofiT from $6,026 7'J in 1860. to $5,507 74 in 1861 showing a decline of S 1.419 03, or nearly 21 per cent. The market opened in British Columbia with the Mother Country has, undoubtedly, had a large influ ence, aside from tht diminution of our own commerce, in lessening the supplies held here in bond. 1 be amount of British goods from that quarter UndV.I herein 1861. was but S2.314 88, against S70.2J9 16 in 1860. Parts af cargo are only shipped here now. from the acme ports the remainder being in transit for Vic toria. White SO Urge a decrease is shown in the import of articles of merchandise paying duties, and bonded Jbm eoosamption or export being on the former Marly 42 per cent., and on the latter 83 per cent. the) importatiou of articles free of daty has fallen off otrly 27 per eent. There has a'o been a considerable increase in some of the principal staples t-f the country, as shown by the following statement : Yd. w j c 2 - ri '5.1 J. zj i 1.. 1.44471 10-.613 7".ii4 177.4 toJ&PI Nh-. Nnfia Ivll.. 1W:I lJ.-rJ 119.i27 -TS.ioO IVJ 6,ij7 bM Irene 1.1!8.227! YJM V.M 76.1'W o.toT iJ JlicKi Jt mrr and sop have been exported for the first lime in 1SC1, as articles ot Hawaiian produce. The export of fungus Las rUen from 4.8CS Its. in 1802 to 273,38' J ILs. in le6I. thu-i scattering among the pyore3t of the commutiiey $l'j,PJ, deried from what has hitherto teen conaiJered a wurtbles excre sence. The article cf Pnlu lIo-igs to our export tmJe, and the demand for it. aa the ix-ttlemeDts on the la ci&c coadt expaiiJ, is likely to be increased. The ex portation In 1 v. wa W,iA V. In lvil. frni ll"nulu!u 60.S-'!5 l. - - Hik. Urn. . ' 6,S.-5 lb. Sl.OwIar a fallir.r ,ff fnn 1Si of 5,361 Within the last yi -r rice has teen added to the list of our productions, and it has been demonstrated that in this climate two full crops annually may be pro duced. I anticipate that it will figure prominently in the list of domestic exports ad shown by the Cus tom Il'juse staiistks of lbCl. The impulse Riven to the manufacture of sugar is visible iu the increase of 1,1 18,227 lbs- in the pro duction last year a g iia of nearly l'X) per cent. A pl tntatiun on Maui, whor-e crop it is estimated will yield about 250 tons, equal to 500,000 Its. of sug:tr per annum, has lately guue into operation, aod others are soon to te established there and cn the islands of Hawaii, Kauai and Oahu. During the lat year the drought has considerably damaged the crop especially on Maui thus preventing a much further increase of production. There ate abundant lands in the kingdom suitable for the growth of cane. From a competent source, it is ascertained that there is on the island of Hawaii, in the Hilo dis'rict, a tract six miles in width and twenty. three miles in length : one in the Hamakua district four miles in width and twenty miles in length, aud one in the Kcbala district three miles in width and twelve miles in length all the best de scription of sugar lands. There is also a 1 irge amount of cane land in Maui, but it has been impossible to obtain sufficient informa tion to justify a specific statement. As yet no cotton has been produced, though scarce ly a doutt can exist as to the adaptation of large portions of our soil to the growth of this important staple of commerce. With all these facilities of production, what is there but the want of capiiul and labor to binder their de velopment ! How to attract these necessary appli ances of wealth and prosperity should be the aim of our legislation and public policy. As I observed in my last report, it is to the agricultural and planting interests that we niut look for future prosperity. 1 submit to the Legislature whether it would not be wise to remove the duties on all agricultural imple ments imported for sale, as well av tho-e imported by the owner fur specific use, thus enabling the poorer husbandman, not able to spare the money to send abroad, to compete with the wealthier planter, who can order from the extensive workshops of foreign countries the implements bst adapted to the success ful prosecution of bis enterprises. As the law now stands he is apparently in a position of some disad vantage. As will be seen by the table of imports, it is appa rent that our inward trade has largely decreased. The excess of imports iu Iti59, as shown by the table, run up from $302,578 32 in 185S, to $624,227 47 in that year. With the decrease of the whaling fleet, which no human foresight could have prevented, and also of ttt indirect trade which attended its annual advent, i: was apparent to the shrewd business man that he must curtail his importations in the face of the heavy stucks then on band. Orders for goods, consequently, to a great extent, fell off; owners or agents of whalers at home ceased shipping, aud with what motives can be seen from the tables, for while the whole decrease of the imports Pnr the bienuial term 16U-1 ia $462,630 48 The decreaae of those from the L. AUan. arie, ia XMi.u S S3 Leaving only 27 percent., or. .......... ....1G,!$ 15 to the account of the commerce of all other nations. The advantage derived by the Parilic coast of the Tolled Slate fruca it continuity U this kinfln, is seen in the in crease of imports from that quarter in the but bimetal tenn, of SJ3U183 71, notwiibMantliiiK the paralrration of former sour ce of trade. It may be observed aitb r ratification, that aitbour b there has keen ao frrrat a foiling off in commerce with other nations of the world, with the free Uermanic cities of Ham burg aod Hremen there has been a conid?ralle ri'iKrtlonal in crease. A these cities are lite receivers of much of our Island prualuee, th sac km tfee am. worthy uf MfttiM. The decline In nor trade can therefore be traced to its true cause. That tiie abrogation, or reduction of Custom duties ran restore it to iu prsiine vigor. Is a chimerical Idea, whcllr with out any reasonalie foniulatioa. A revenue for the iaprt of toe government must be raised from some source, and if that from the Customs s'loukl be cut off, an increased property tax would be result, thus burdening still heavier tha agriculturist, the planter, and i he owner of real estate. Our rule in regard to transit duties and goods exported from bond, ire tar more lib eral titan those of most other nations. Our wahousing chan ges are also considerably lighter. j We are centrally situated in lite Pacific, ami the reason (r- our ports are not chosen as me depots ol goods neid lor txpo-i k tim, must be sought in othur causes than the 10 er ceiil tariff. We hare no rincely merchant among us to purchase goods to be held for speculative purposes i thee who. hare heretofore ac quired detunes havefto some extent retired from our shores, withdrawing their capital ; other have invested their means in the soil, and to the devclvmeiit of its resources they justly look for the acquisition of wealth and proserity. In addition to the Utle contained in the fore-gniDi; pages, chiefly relating to the commercial Statistic of the last bienuiul perrl, I append a coroarative statement of commercial and marine transaction from 1145 to 1S61, inclusive. This table will show the condition of the commerce of the Islands from the date of the jniry of the Hawaiian Islands into the family of na tions down to the present time. It was iu 1445 that the Gov ernment, in it present form, was really organized, and it is frian that dale that our reliable statistics can best be dated. Be fore that peri.!, and perhaps for some years subsequent, it may be said truly that much doibt ami uncertainty exuted. This condition ol things was but incidental to the growth of a nascent kingdom, depending upon its own enei gies and the favor of the world for admission to tlie rights of nationality. It was the shrewd ami accomplished diplomacy of the time which ' -d to the establishment of this Island Empire, ond gaiued its recogni tion as an equal with European ami American powers. This fact, in distributing the awards of historical merit, should not be forgotten. 1 do not agree with many others in giving a high degree of im porta nee to comparative statements, such as I have made the subject of reference. The circumstances of the country have been dependent on ao many fluctuation in regard to the whal ing fleet, gold mining oerations in California, and general trade, that it would be unfair to hold that our Cootnm House statistics afford a rule of judgment in regard to the future. The pat has been peculiar; our former condition was anomalous, bat it t ay be ho-d that li-retVr trade will settle down into healthful ami regular channel, uninfoenred by the sudden im pulses of extrrnal interest, always heretofore temliug to cberk the development of domesUC lesourevs, by diverting labor and capital from the cu!ova!iou of the soil. It ift to the soil ami it development to the industry of the people, to the application of capital ti the cultivation of cugar. rice, and oaton our chief atapies that we are to look for the surest bai of national prosperity. While we want the appli ances and prohis of Foreign trade while we are ready to af Sutl to commerce the broadest grooil of advantage. It should not be forgotten that the hiu'het duty of the tate is to make its policy ami action subservient to the wlfare of the great manses of the population of the country ; to the encouragement of habits of industry and prudence ; to tlie existe-.tce of a spirit of confidence and independence at borne. The interests of commerce ar cnllat-aL and should be depen dent in a great degree upon the internal pmsperity of the kingdom- Commerce ami agriculture ev.-r go hand in hand : they give to each other m mutual support, and where the Utter is pros perous tbey will oevei be a tack of national advancement or indi vidual success. The whaling fleet, hereto'ore the 'chief dependence of trade, has, to a large extent, left the North Pacific, and consequently our ports are no longer enriched by its annual presence. Wheth er this result is So he attributed to the decreased productiveness of the fisheries, the want of proUts on oil and bone, or other Cause, tt I not the province cf this Report to discuss. The pol icy of this kicgdem in regard to tlie ititcrol of the whale fih erir ha been moat liberal. Thi it abundantly shown by the laws and treaties which have been and are now in existence. Thi liberal policy no well wisher of tlie country wouij desire to have discontinued. It is f-ir to presuaie. from the ordinary law of ft minrrcf, that whenever the unfortunate domestic strife in the l niled Mates, now pending, shall be happily com posel . it soon must he and the products of the fisheries shall be in active demand, there will in some degree be a new impulse given to the declining fisheries in the Japan, the Ochcok ami th Arc;ic seas, which must for reasons well under stood, restore, at least partially, lo these island the advantage of a reodesvoos fsr the supply of the general wants of tlie whal ing trade. The whaling interest has always hitherto been a great, a paramount ami a controlling .merest. It deserved en couragement and received it. It should eonl'nue to receive it. I trust it may alwats find the fostering enente of the govern ment exerted in its behalf -, but at the same time I do not hesitate to declare thrtt the internal wants of the rouuiry are first lo be regarded, and that it is the province of the adminis tration to ! k primarily to the develop, me tit of the domestic resources of the kingdom, such a spring from the cultivation of the production of surar, rice, ctbn. ami other articie. which should beer -me reliable staples of exportation. Here is the point to which the first care of the Government ought to be directed. No commercial trade can be safe or reliable uules based upon a seeure dorm-stic foundation. Make our exrts corresjond with importation, and then we can begin to count safely upon the beginning of a new era of prosperity. If the Legislative appropriation should not exceed tha esti mates for the public service, herewith submitted on the part of the Government, it is apparent that the expenditures of the current biennial period will fall below the receipt of the same pe riod, leaving a small surj.'os to the credit of the Treasury. In the present Mate of affair it will be considered the best policy :o allow the continuance of the greater portion of the public debt, by renewal or substitution, in accordance with the existing law relating thereto. Imposts and internal taxation are the main source lo which we should have to look for an increase of revenue, and it would be unwise, for some time to come, to pro vide for an increase of the rate of either. Natural causes will probably soon begin to expand the productiveness of both, ami two years hence it is likely that the question of reduction. In stead of increase may engare our attention. The means are ample H maintain the credit of the Government Exchequer Bills or iftocks. They have never been in a single instance dishooor-d. as t" payment cf interest or principal, and should the appropriation of the Legislature be marked by the economy which i necessary, they will continue to be nu t in tlie same I a tbftil and prompt manner. WLile no material change of the Tariff i d-nied advisible. It Is uhm:'ed to the wilom of the l-eilatiire to determine whether some nvslificatton of it pro vision in regard to giods admitted fre of duty inny not tss ma le with a lvantage to th public interest. Tlie propriety of exempting all agricultural implements, whether Imported for lecinc ue or for sale, has already been suggested. Tlie list could, perhaps, be advantageously extended to the material for machinery, casks, and other articles of heavy manufacture, as well as to copper and metal sheathing, and materials for the re pair of vessels In our pons. This kind of encouragement to the enterprise of our citizens cannot but have a beneficial effect, which will more than compensate the trifling loss occasioned to tho revenue. Oo the other hand, it may not be deemed unimportant to en quire whether it would not be advantgaeoos to the public inter est to advanr the duties on rice and sugar, so as to relieve f. some extent, our agrtculturirU and planter from the effect of the competition m likely to be created by foreign importa tions. M e are able to supply ourselves wi:h these aiticle of neccrasity ami to export them also to forcigu mark e J. and there is no gl reason why we stemld d-peml upon others for what we oogl.t to furnish f'r our own consumption, prowled by our own dometic industry, especially alien it is calculated lo enhance the value of domestic productiuL. Miould the duties on rice and su.-ar l Increased ten Ier Cent,, no public or pri vsue iutrrest would materially u!?t. aod the most important of o,v dcjcxie-tic resource would to some extent be cheruhed and supported. A revision of the list of articles permitted to be entered free f duty, in the d er.;i..n iA the Minister of Finance, is required. Too much is now left to cousnicirns awl definitions. The law should more -chcally slate its intention, and more accurately estaM.th the disnuetiou between free aid dutiable merchandise. A definite legal rule on the subject would relieve the Custom House a.rid the Iepartmeut of ri lance from such embarrass ment in detcrro'inng questions in which the mercantile com munity are gravely concerned. The irregularity of receipts irto the Treasury is often the source of embarrassment. I'ayments are mule in uch a man ner as to create cccassionally a stringency, which can only be obviated by temporary rxieiienis. 1 his stale of affairs ought not to exist- The means of the Government are adequate to all its want. There has never been a time within the last four years, with all our necessities, when tlie public credit has not been preserved. Hut there should be some p'.an devised to meet promptly all demands of every description including salaries ami all official compensation upon the instant they become due, without loans, or expedient to obtain money by exitaordi nary means. Tlie issue of certificates of deposit to Government officials for lalarKS aud comnsatioii, hearing a limited rate cf interest, and for a sliort nenod, is one nnleof Tjeetingthe diffi culty. Another mode, which has recently been suggested, i to place the fund of the Government iu the hands of a banker, under the condition that he should at all times be prepared to meet the draft, nf the Treasury, in consideration of the advan tages he might receive as a depositary. The subject is placed b-fore the Leg.slature In the way of suggestion, without any expression of opinion as to the merits of the plan, though it is believed that if the (or-.Tument can continue its present system of disbursements, with the aid to be derived from the caional issue of deosit certificate, as now practiced, the public inter ests will thereby tie best suserved. The question is doubtless one which deserve a careful consideration at the hands of the Legislature. The " estimates," for the sake of convenience, are presented in the form of a bill of appropriations, to which it is believed no objection will be made, as there has been no inten tion of interfering with the full right of legislative discretion established by the Constitution, an 1 as the dispatch of the public business may thereby be promoted. Some difference from the estimates of former years will be noticed. These have chiefly arisen from the changes of administration proceed by the Government for tlie purpose of effecting a reduction of ex penditures. It will lie oliserved that the usual estimate in the Civil List for His Royal Highness I'riuce Kamehameha is omitted, and that provisou is made for the comiens:ilion of the Minister of the Interior. This change was made by the express direction of His Majesty and with the assent of Hi Royal Highness. Kstimates for the pay of Uiaiirct Justices are not included, for the reason that it has lieen deemed advisable to recommend I hat such officer be compensated by fees iustead of salaries. Two Circuit Judge fur Hawaii aod one for Oahu cun. it is sup posed, meet all the exigencies of the public service in those islands, ami appropriations for a greater numt-er have therefore been thought unnecessary. A revision of the system of public prosecutions, so as to abolish the office of Instrict Attorneys and create an Attorney General will l recommended, and a salary for such officers included in the estimate. As the Report of the Chief Justice enters into a full discussion of the rea sons by which these chances are upo.-ted. it is nunecessary to add to this explanation. If ihey are approved by the Legislature, considerable aaving of exieiiditure will be made, without impairing the efficiency of the administration of justice. The suppression of the bureau of i'ul lie Improvements arises from public ne.-essity, the reasons of which are fully explained in the Report of the Minister of the Interior. The accompanying table A " will show a detailed statement of receipts into the Treasury from all sources, during the bien nial perns I ending with March 31, 150:2. Table - B " exhibits in detail the expenditure for the same period. Table I contain a detailed representation of the various items of which tlie public debt is couixsed. Table "U" shows the balances of the appropriation of 1 SCO remaining due and unpaid on the first of April, 1M)2- The tables U " and " E," compiled by Mr. A. Fornander and Mr. J. 8. Walker, at my request, throw much light uonthe commercial condition of the country for saverul yei.rs iast. The latter, especially, disprove the fallacy sometime asserted, that the increase of duties to 10 per ceut, has maleriilly enhanced the price of good to the consumer. It will he seen that most of the goods which how an Increase of price are those for which we mainly depend uor. the L nil. d States, and that the civil war there, and not the tariff here, is the main cause of Increased prices. All of which i respectfully ubmitej for the consideration of the Legislature. Mar Goo long rKCKVK and raoTKCT II. s Muistv TUB KlXU. D. L. GKLGQ. TO CAPTAINS Of Whaling and Merchant Vessels, and the ruiiiaic c; em: It A I IY. OOM PLICATED ACCOl'XTS ADjrsTfcn. Official Dispatches. Circulars. Wills, Deeds, l'owers of Attorney and other Judic'al and Law Documents copied. XT Hills, Accounts and Kents collected. All on moderate terms, and with expeditiou. Ap;.ly to O. W. BROWN, America House, Ueretania street. REFERKNC II. K. II., L. Kamehameha. I His Excellency, D. L. Gregg, His Excellency, R. C. Wyllie. His Honor, ElUha 11. Allen. heruiau leck, Kmire. 20s-6m IS sales Fancy Print. AI.F.S I'lXK AM) I LLLOW I'ltlXTS, Hales Red and Black Print. Case checked Cashmeres, " Oregon Checks, u Royal blue Orleans Punceau Orleans, Pink Orleans, Black figured Orleans. Blue fi irured Orleans. Blue Flannel, Black and tslue Broadcloth, White Dimities. bilk Velvet Ribbons and Bracelets. Silk rmhrellas. Suspenders, Brown ami striped cotton Socks, Ladies white cotton Hose. DSlsiola: JSilla: Velvet ! Genuine Eau de Cologne. For sale at (295-Om) MELCI1ERS Co.'s. Sugar and Sjrup Kegs. 1 AND 8 GAL. EMPTY KEOS. J For sale by (307-q) C. BREWER & CO. Hide, Caoat Skins. Tallow, Old Copper and Composition, PURCHASED AT TIIE HIGHEST MAR KET BRICE, by 307-om C. BREWER A- CO. PILOT & NAVY BREAD. OX HAND A XD FOB SALE. Fresh Baked Pilot and Navy Bread ; Soda. Sugar, Butter and Water ! Crackers,in any quautity and at the lowest ratei. Parties providing their owo Hour, will hare it baked up on . the lowest terms. I XT Ship bread rebaked. MILLER'S BAKERY, I oOl-lm Croner Quen ami R chard Streets. j KrulTs Dairy Butter! ! fy$5i THE SUPERIOR (iCALITV OP . j-J this BI TTER is now generally acknowledged in j i'.fcMdjL a the community. The care aud cleanliness used in ts workiug and packiug is well known. FIIKSII SUPPLIES I Received by every opportunity from Kauai, and for (ale at the Family Gaocfcur axn Fkkd Stork, by 301 -Cm A. D. CARTWRMHT. BEEF. MUTTON 9 VI2AI. A1T PORK, Cheap at the 111 STREET MARKET (OPPOSITE J Mc LEAN'S GROCERY STORE.) 3u-3re By IRA RICHARDSON. Sugar and Molasses! From the Plantation of J. MAKEE, CittOP OF IS2. For sale by (io7m) C. BREWER k CO. SUGAR." Syrup and Molasses. CROP li?tJ-, Now coming in fpm the KOLOA PLANTATION ! For sale in quantities to suit by II. II ACKFELD 4 C Honolulu, Dec. 20, 1S61. Jo6-3m Hides. (oat Skins, Old Copjier, Compostion. Bullock Horns, Tallow, IJl RrilASFI) AT THE HIGHEST MAR- KET PRICES, by j oOl-oin II. n ACKFELD C-j FEW OIL! PEANUT OIL! T HI IS OILCAN BE USED FOR ANY KIND of Lamps, bums with a While and Brillinstt Light, and einils no Smske. In quantities to suit, for sale at 3n$-3ni MELCIIERS Co.'s. THE HAVE ON HAND AND FOR SALE AT MODERATE RATES, A LARGE STOCK OF MERCHANDISE!! AMONGST WHICH ARE Dry Caood. Fancj Prints of a great variety ofstyles and colors. Mourning Frints, Two-Mue Prints, InJigo Blue Cottons, Dyed Cottons, Denims, Minute Pattern Turkey red and yellow Prints White ground Muslins, small jiatterns, medium Brilliants small and medium patterns, Black and White tape check Muslins, Plain Turkey Bed Cloth, Cotton Handkerchiefs, Mercian Dbtrtisaunts. S CkiFrtTTS MOKIiSS. C. S. BITHiViT. C. F. STUSK. 3I0R(M., STONE V CO., Commission and Forwaniing Merchants, San Francisco, Cal. Reference. T.S. Hathaway Esq. M-.sm-s.T. A. R. Nye, & Sirift & Perry. Ne.v Be.if.ol. Messrs. tirinnel! Miuturn & Co., New York John M. Forbes Esq., lU.st.Hi, Messrs. Per kins & Smith, New Loudou, I'auiel C. Waurraan E-o. Hon. olulu. 27-ly WHEELER & WILSON'S NEW STYLE IMPROVED fAMIll SEW1XC MAtlUSE! ALL FORMER OBJECTIONS OVERCOME. Cotton Sheetkig, Victoria Lawns, White Cotton Drills, Bed ticks, Drab Moleskin, A great variety of Cotton Trowserings, Plain Mack Silk ! Fancy figured Silks, Pure Silk Handkerchlels. Sewin tSilk, Embroidered silk figured Alpacas. Fine black Alpacas, LLick and colored figured Lustres, Plain colored Lustres, Superfine black and blue Cloth, Superfine black Cassimere, l'lalo blue Flannel, Biack Satinett, Common black and blue Cloth, Black and fancy Doeskins and mixed Trowserings White Blankets, all sizes, Blue Blankets, all sizes, Scarlet Blankets, all sizes, Common Blankets, for horse cloth, Brussels aud velvet Carpeting, Railway Rugs, Velvet Rugs, Woollen Plaids, SHEETING 1 1 Huckaback Towels and Toweling, Linen Handkerchiefs, Plain white and fancy Linen Prills, Brown Holland. Clothing1, Shirts, Shoes, Vc. Black Cloth Pants, best Pilot Jackets, common do., Blue serge Shirts of all qualities. Woollen Undershirts, worsted Stockings , White Shirts, assorted; Regatta Shirts. Assorted qualities of Felt Hats, Ladies Riding Hats. Oxford tie Shoes, Children's Boots and Shoes, Crimean Boots, Sup. cotton half hose, coibr. cotton Overshirts. diroccrics. Brown Soap, Pickles, Pie Fruits, Sauces, Mustard, Salad Oil, Scotch Oatmeal, fancy Biscuits, Olives, Capers, Jams, Caudies, candied Peel, Bloater Paste, table Salt, Currie Powder, 7XA-A.OIiC TEAS Currants, Blue, Starch, Marking Ink, SeidliU Powder. Sundries. Best English Saddles, common do., Pellon Rugs, Boiled Linseed Oil, cotton Umbrellas, Silk Umbrellas, Hughes 6c Jones' Perfumery, Musk, Essence of Sandal Wood, Windsor Soap, Sarsaparilla, nests Tubs, Fencing Wire, Hoop Iron, Anchors and Chains, Bar Iron, assorted; Bo:ler Plate, Iron Safes, Crow Bars, Tin Plate, IC and IX, bright Iron Wire, Sheet Lead Sets Sugar Pans, Nobles & lloare' assorted Varnishes, ROSKELL'3 WATCHES, gold and silver. i, .(irons. Bottled Ale and Torter, various brands, Draught Ale in hhds., Martell's Brandy, in fir. casks, Hennessy'a Brandy, in qr. casks, Otard'e Brandy, in qr. casks. Common Brandy, in qr. casks. Cases Cognac, Cases Ginger Brandy, Cases Scotch Whisky, Cs Royal Highland Whisky, Cases Old Tom Gin, Cases Glenlivet Whisky, The celebrated PALE ORANGE BITTERS, Cases Duff Cordon Sherry, Cases Super. Tale Sherry, Cases Sand;man8 Port, Cases Champjigne, Forestier Fils, Cases Claret, Chateaux Margaux, Cases Claret, St. Julien, Cases Absyntli. Earthenware. White Granite Dinner sots. White Granite Tea sets, Dishes, Plates, Jugs Mugs, Metal covered Jugs, Breakfast Cuts p.nd Saucers, Bowls, Chamliers, F.wers and Basins, Cover Dishes. Yellow Naj.j.ies, Teapots, X. B. This Earthenware, is now open, and is offered in lots to suit families, at unprecedented, ly low rates, to close shipments. Janion, Green & Co. Honolulu April 4. 1HG1 300 q XO LEATHER 1A1 ISED IN NEW STY IE MACHINES I THE NEW STYLE HEMMER ! TRANSPARENT CLOTH PRCSSER! ARE ATTACHED TO Til E IMPROVED MACHINE. PRICES GREATLY REDUCED. SEND ion A CIRCULAR. A. C. IIAYDEN, Agent Corner Sacramento and Montgomery Sts., 303-Gra SAN FRANCISCO. LADD, WEBSTER & Go. s IMPROVED TIGHT-STITCH FAMILY SEWING MACHIIS i Are unequaled by any, for beauty, simplicity of construction and efficiency in king, and will do IN A PERFECT MANNER A greater range of work than any other machince. The value of a Sewing Machine cannot be estimated by the amount of wood, iron, brass or steel used in its construction, but by the manner in which these materials are put together, and the quantity and quality of the work it turcs out. You ! eon buy a watch or a piano-forte for very little money ; but 1 ' if von .nnt eithee for un u r nurti u..e. mil wish An Article whleh can be relied upon, and you will purchase accordingly. LADD & WEBSTER'S l5oAviiifr; 3 Incliino?-? , use a ttraiyht needle; curved ones are liable to hre tk. They make a tight lock-stick, alike oq both Hides of the work, which cannot be ravelled. Kve-y machine is sent from our office tlireaded, and with j work under the needle ready for operation, accompanied with such explicit printed instructions as will enable persons who may never have seen a machine to teach themselves. The subscribers have the Geueral Agency of THESE SUPE RIOR MACHINES for the Pacific Coast. COX, WILLCUTT & Co., Leather Dealers, 432 Batbry Street, SAN FRANCISCO. SEND FOR A CIRCULAR. 2U5-6m COMMISSION AND PURCHASING AGENT ! SAX FRAXCISCO. ORDERS FOR PURCHASE OF MGR. chan.iise and articles of every description, are solicited by the undersigned. j A residence in this city often years, and an experience in the business, of nearly the same length of time, are considered a sumcient to warrant the confidence or person in the country who occasionally require to make purchases here, through the aeency of a reliable party; or sho may be looking for a perma nent Ajretit in San Francisco. To either the advertiser offer his services. aASurinjr all who intrust orders to him, i hat no effort shall be snared to execute their commitsions satisfactorily. All Orders must be accompanied with the Cish or City Reference. Th"se desiring information concerning the undersigned, are referred to Wm. T. Clf.wav Co., San Francisco. J. H. Co'lHILL Co., C I.AN il i v. Iiruirtri't, Flint, 1fab.it Co., Ika P. ItlNkIS, " BOSS, IEPSTKR & C.)., " J. Antuont Co.. Union Office, Sacramento City, And to the Proprietor of the Pac. Cohmkkcial Advertiser, Honolulu. N. B Orders for Machinery, Pianofortes, Melooeons. Sewing Machine, Watches, Jewelry, ic., will be attended to by com petent jadjjes. T,. P. FFSIIEU. Cnv!l!nt ASt Pl-RCHASISG AG EXT, G29 WASHINGTON STKEET, up Btairs, Opposite Maguire's Opera House, f SN FRNTtspfi "crtip 35btrtisratRts. A. F. BROWN. IMPORTER OF m TIME CUTIEHY ! " Wostenholm's " Pocket Cutlery. ITVDT.VIV liKADS I GUNS, RIFLES, PISTOLS, SPORTING ARTICLES, AMD A GENERAL ASSORTMENT. FANCY GOODS! Const; o.lj- oo hand and in receipt by every Packet. 30S II ATTER V STREET, Sun Fraarinra. 301 -6m SINGER & CO.'S SEWL(1 Tl ACIILMiS. t-e HAVE JUST RECEIVED. DIRECT fron: New York, Rod will couiinue to receive by every steamer, a nuuber of our IMPROVED LETTER ii i M A. MACHINES ! Silk, Netdles, Cotton, etc. The exeat demand for these M ichines has k:. us without them for a short time back, and we wish now to inform our cus tomers and those whom we have been unable to supply with them that we have made such arrangements as will forever pre clude the possibility of our being left without Silk, Needles, or Machines. From the great number of these Machines sold, and th uni versal satisfaction given by them wherever used, we do not hes itate to proiieunce them superior in SPEED, 1) IT R A II I LIT Y, AND C.OOl) EXECUTION OF ALT. KINDS OF WORK TO ANY MACHINE NOW BEFORE TIIE TUBLIC. We especially recommend them to Ranches and situations re mote from towu, as they give no trouble or annoyance by getting out of order. Our Manufacturing Machines Always on hand. Machines for ROOT FITTING. UAITER A M MATTRESS RINDING. HARNESS AND LEATHER WORK, CARRIAGE TRIMMING, GLOVE MAKING, And all branches of manufacturing where Sewing Machines are used. We invite Dress, Cloak, and Shirt Makers to ex amine our I. V. IIRODERICK, Agent, 139 Montgomery Street, S03-6m SAN FRANCISCO. FRENCH, WILSON & Co. MAKE THE BEST CLOTHING ! Furnishing Goods, all kinds, Retailing for Cash, at Wholesale Trices. MnllE LARGEST AND REST STOCK OF L Clothing, Furnishing Goods, Trunks, Valises, Carpet Bags, umbrellas, Etc., TO BE Found in any Retail House in California. Goods Suitable Ibr Traveling Purposes in any Climate. FRENCH, WILON & CO., Next door to the What Cheer House, And No. 323 Montgomery Street, near California, in Tucker's Building, San Francisco. Manufacturing Establishment, No. 102 Liberty street. New York P. 8. Measures taken for Gmids from our house in New York, ami delivered to any part of this State without extra charge. 303-ly WHEELER & WILSON'S New fStylo SEWING MACHINE! new improvements new improvements! new improvements: NO LEATHER PAD: NO LEATHER PAD: NO LEATHER PAD: GLASS CLOTH PRESSER GLASS CLOTH PRESSER I GLASS CLOTH PRESSER: NEW STYLE HEMMER I NEW STVLE HEMMER : NEW STVLE HEMMER I The Grealrsl Improvement luvenlrtl! MAKING AN ENTIRE NEW STILE MACHINE I Forming tlie justly celebrated LOCK STITCH, acknowledged by all to be the Only Stilclt Fully Snti.rarlory far Family I'urpoM-a : NliW STVLE MACHINE: Prior Rrdurrd Twenty per Cent! Prices Rrdurrd Tweuly per Ceut : BUY THE WHEELER &. WILSON I It ia the C hen peat, moat Durn ble. h h1 Enaier I uilrrtuol Ihnu nuy otlirr Srwiuk' .Machine I SEND FOR. A CIRCULAR II. C. IIAYDEN, Agent, Corner Sacramento and Montgomery streets, S.T,,, ,uu nnianiuq. .,AaW .STffrft. foreign DUcrtisfmrnts. A. I 12VI2I8I2TT, Commission Merchant, VICTORIA, V. I. BEFEIiKNGES :- Messrs. McUrra & Mkkkill, C. W. Hkisiks if Co.. , His Ex. R. C. WTS.ua- Messrs. Ai phu'H, WALKKa Co., B. F. Ss.pv. Hsu J. C. Sfauiixi;, fcsvj San Franciaco. . . . . .... Honolulu .... " . . .. ... D. C. M RPK i. c. MiaaiLL iickiii:i cV Tii:i:it.M,t Coiiimissioii Uerdianls aictioi:i:us, AGENTS OF THE Regular Dispatch Line of Honolulu Packets. TT AH frigb rriving in transitu for the Sandwich 1 .lands, will be received aod forwarjed by the "Regular Dispatch Line rasa or ooams.sio. Particular attention pad to forwarding and transhipment of merchandise, ale of whalemen' bills, and other exchange, in. surance of merchandise and ;wie under ojK'n policies, suppy ng whaleships, chartering ship, etc. 117 and 119 California street, KKrKB TO : Captain B V. Ssow, Mes.rs. C Bhkwkb Co., Honolulu. ' 'JSi- ly CHAM. WOLCOTT BRtHiKS, W. FRANK LAPP, SPWARD F. BALL, JS. CHAS. . BROOKS & CO.. SHIPPING AND Commission Jlcreliants. 123 Sansome Street, San Fraiieivco, Cal. fJARTlCl Ltll ATTENTION GIVEN TO the Purchase, Shipment anil Sale of Merchandise j to For warding and Transhipment of Uoo.1. ; the Chartering and hale of Vessels ; the Supplying of Whaleships ; and the Negotiation of Exchange. Exchange on Honolulu iu suras to suit. ADVANCES MADE ON CONSIGNMENTS. B. r. Ssow, Esq., Honolulu C. Bbrwbr & Co., " J 8. Walker, " II. 1 1 ACKKKLD Co., " CKSJ. tlTMAN, Hilo. REFER TO 293-ly Sctto!. & Co.. New York. Swift & Allen, New Bedford. Jas. Hinnrwell, Boston. HlNKT A. I'KIBCK, ' Cba. Brewer, " Tbater, Bhiuham Jt Fiki.d, uuslon. PIOAEEIt JIIIssLS, SAN FHAN'CISC;0. MELCHEJiS 4 Co., Agents at HOXOLULU. RE RKflUURLV RECEIVING by every Packet, fresh supplies of flour from tlie alnive celebra ted Mills, and offer the same for sale at the luw.-st ninrket rate The baker flour is particularly recommended to the baker, aud tlie siiM'rQne flour to the trade in general, while the family flour for family use, is now acknowledged to be ths favori'e with all the house-keepers on the island. SOI-Sm THOMAS CIHON, ENGR AA" JL3Z SAX FRANCISCO. Wedding, Visiting and Business Cards, Seals and othrr engrav ing cut to order. TT Apent in Honolulu, Dr. Smith, Pentist, where pi Ire and Specimen Cards may be seen. '2t 6-Cm j. j. soirriic.ATi? v cjo. Importers & Commission Merchants. URICC FIREPROOF WAREHOUSE, UNION WHARF, VICTORIA, V. I.. KEFER BY PERMISSION. TO Messrs. B. Davidson & Co., Bankers, San Fran isco," " Daniel 1ibb & Co, O. A. Low & Co., San Francisci . " Cr.oar ir Co., y " K. UorrscBLAKOER & gTArsNnoRST, Hir.oluln. PAINTER & CO. , " Practical Printm, and Dealer in 7 TYPES -iVHT 1'UKSHKS, IRINTIXC 1IAIERIALS, ISK, PAPER, CARDS. Je 5 IO Clay St., nbavr Sanaome. j. b. r..iNTER SAN FRAN ISCO. J. M. PAINTER T. p. painter ) - ItT OlBces fitted out with dispa h. 258-ly Notice to Masters & Owners of Whale Ships. Wj W J srw wr ms a-v wrj n CI w. VT" II Tw ST.' afw ft a V WS) i ill. u j km Ea.cwi m r.i raLsr liijA i r lt. to announce to dirbuts ol whale bhiitt. hdJ the iiuhkio s in general, that they hare succeeded in leasing from tha Freuch Government at Tahiti, the railway and heaving down premises, including storehouses, etc., etc., and are now prepared to execute repair with dispatch and at lower rates than at any other port in the Pacific. OWEN & OiHJbING, 261-ly Shipwrights. JSTosjst- IsiXX3.c3Li33.S EX LATE ARRIVALS. BROWN DKILLS AND SHEETINGS, 30-INCH SHIRTINCS, BLEACHED SHEETINGS, Asst. Widths BLANKETS, all grades and colors, PRINTS ic DELAINES, in great variety. DRESS AND FANCY DRY G00D9. ALEXANDRE'S Genuine KID GLOVES. GENTS' FURNISHING GOODS. DAVIS & JONES' SHIRTS. FLANNELS, HOSIERY, Arc. HOUSE FURNISHING GOODS. BRUSSELS AND 3-PLY CARPETS, NEW PATTERN. PAPER HANGINGS. DRUGGETS. MATTING, HOLLANDS, Hemp Carpets. AGENCY FOli Jewell's and Comon's Oil Cloths. For mile for Cash, or to first class, prompt paying trade, at a discount from market rates. FRANK RAKER. 110 and 112 Clay Street. 2S5-6m San Franrir. ivOTlG'I ! TO MASTERS AND OWNERS op SHIPS. SSaai WM. HENRY TRESCOTT, acting secretary of state to the united states. To all whom thene Pretentt thill come. Greeting: TJ-NOW VE.THATGEORGE E.NETCIIER IV. a citizen of the Coiled Mates, ha filed in this Department the required notice of the discovery of guano on Howland' Island, in the Pacific Ocean, the same lying in North latitud 50 mm., and in West longitude 170 deg. 62 min. That notice of the occupation of said Island, in the name cf the United States, by A. Ii. Benson, on behalf of himself and hi associates. Wm. W. Taylor and said George E. N etcher, ha also been filed. And that the I'nited States Guano Company of New Tork, a corporation of citizens under the laws of the Slate of New Yorr, assignee of the assigns of tlie parties aforesaid, has entered into sufficient bonds, under and according to the provision of the Act of the Congress of the I'nited State, passed on the eighteenth day of A ugust, in the year eighteen hundred and fifty-six. Wherefore, the United State Guano Company is entitled, in respect to the guano on tlie said island, to all the privilege and ad van t ires intended by that act to be secured to citisens of the United States who may have discovered depivits of guano ; pro vided, always, that the said United States Guano Company shall abide by the conditions and requirement imposed by the Act of Congress aforesaid. In witness whereof, I, William Henry Trcscott, Actii-r Secre tary of rotate of the United State of America, have hereunto set my hand and caused the seal of the IL o 1 Department of State to lie affixed at Washington, 11 this seventh day f August, in the year of ie.ir Lord one thousand eiiiht hundred anil sixty, and of the Independence of the United Stabs ef America the eighty-fifth. WM. HENRY TRESCirTT, Actii.p S.cretary. All persons not duly authorize, are hereby f..r.id occupying or removing guano fr..m the above or any other Island. Rock or Key belonging to the Company, as published in tlie New York Tribune, March 8th. 1S59. (Signed) A. O BENSON, 285-6m Pres. Unite.! State Guano Company. Wrapping Paper. GROCER'S CROWN STRAW WRAP ping Paper. Grocer's Dcuble Crown Wrapping Paper. Druggist's Manila Wrapping Paper. White " " For sale low by