ures, Finance and Banking Associations, and Enterprises connected with Commerce, embracing Fisheries, Incorporated Companies, Railroads, Canals, Steamboats, Docks, Post Offices, &c.; Principles of Commerce, Finance and Banking, with Practical and Historical Details and Illustrations; Commercial Law and Mercantile Law Reports, and Decisions of Courts in the United States and Europe, including Insurance, Partnership, Principal and Agent, Bills of Exchange, Sale, Guaranty, Bankruptcy, Shipping and Navigation, &c., and whatever else shall tend to develop the resources of the country and the world, and illustrate the various topics bearing upon Commerce and Commercial Literature; and we may venture to say that no work heretofore published, embraces in its pages so large an amount of information on all these subjects, as the fourteen volumes now completed.

To those who have contributed to the support of the work, by adding their names to our subscription list, as well as to those who have added to the value and interest of its pages, we beg to express our hearty and unfeigned thanks, at the same time that we bespeak their aid for the future. Our brethren of the press will also accept our thanks. No slight encour agement has been their approbation and assistance, and, in bringing our work favorably before the public, we feel certain that their efforts have been exceedingly instrumental. Our means of enhancing the value of this Magazine are constantly increasing; and, with new sources of information, and an extending correspondence abroad, and other facilities, which seven years' devotion to a single object have enabled us to make available, we shall be able to render the work a perfect vade mecum for the merchant and manufacturer, as well as the statesman and political economist, and, indeed, all who desire information on the multifarious operations of business life.

A few complete sets of the work, embracing fourteen volumes, neatly bound, can be had by applying to the office of publication, 142 Fultonstreet, New York.

NEW YORK, JUNE 1st, 1846.

CONTRIBUTORS

TO THE

FOURTEENTH VOLUME OF THE MERCHANTS' MAGAZINE.

JOHN SPARE, M. D., of Massachusetts.

E. HASKET DERBY, Esq., Counsellor at Law, of Massachusetts.
Hon. HENRY C. MURPHY, late M. C., of New York.

Prof. J. L. TELLKAMPF, LL. D., of Columbia College, New York.
JAMES H. LANMAN, Esq., of Pennsylvania.

ELIJAH WARD, Esq., Counsellor at Law, of New York.

D. L. RIDDELL, Esq., of the U. S. Branch Mint at New Orleans. WILLIAM KIRKLAND, Esq., of New York.

Hon. ROBERT C. WINTHROP, M. C., of Massachusetts.

J. L. HOMER, Esq., of New York.

T. E. SICKELS, Esq., Civil Engineer, of Pennsylvania.

J. W. SCOTT, Esq., Editor of "Toledo Blade," Ohio.

Hon. THOMAS G. CARY, Member of the Massachusetts Senate.
JOHN S. WRIGHT, Esq., Editor of "Prairie Farmer," Illinois.
JOSEPH E. BLOOMFIELD, Esq., of New Jersey.

HENRY G. RICE, Esq., Merchant, of Massachusetts.

JOHN W. ELLIS, Esq., Merchant, of Ohio.

JAMES M'CUNE SMITH, M. D., of New York.

CHARLES EDWARDS, Esq., Counsellor at Law, of New York.

J. F. Entz, Esq., of the Life and Trust Company, of New York.

F. B. DEAN, Jr., Esq., of Virginia.

GEORGE A. WARD, A. M., Merchant, of New York.

JUNIUS SMITH, Esq., of New York.

ABIJAH INGRAHAM, M. D., of New York.

C. C. JEWETT, Esq., Librarian of Brown University, Rhode Island.
E. MERIAM, Esq., of New York.

Hon. WILLIAM STURGIS, Merchant, of Massachusetts.

HENRY TRACY, Esq., Civil Engineer, of New York.

CHARLES FRASER, Esq., of South Carolina.

A. NASH, Esq., Counsellor at Law, of New York; and

FREEMAN HUNT, sole Editor and Proprietor.

The names of the contributors are appended to the titles of the several articles in the table of contents, on the first page of each number, except such as have been prepared or adopted by the Editor.

INDEX TO VOL. XIV.

FROM JANUARY TO JUNE, INCLUSIVE, 1846.