Even in the import of FOREIGN GRAIN the transactions of the year have been of a most unsatisfactory character, and the general result has been a loss, estimated at a very moderate computation to amount to, at the least, £500,000. The whole of this, however, has not fallen directlyi upon British merchants, who are regularly engaged in the trade, but in part upon foreign houses; and upon speculators who, having been misled by the miscalculations of the Free-Trade press, and by an over-sanguine temperament, to anticipate a considerable revival of prices during the close of 1850 and the beginning of 1851, were induced to become holders of the article. In the most favourable cases, however, up to the slight revival which took place at the close of the past year, the importer has been unable to secure more than a bare brokerage, except upon French flour; and taking every redeeming circumstance into consideration, I am warranted in setting down _the loss of the year at_ £500,000, as above stated. Upon a number of other important articles, the loss has been very heavy throughout the year, both to importers and holders of stock. Amongst these, I may mention many kinds of American provisions, colonial molasses, silk, indigo, jute, hides, linseed, and other seeds, linseed oil, gums, madder roots, dyes, dye-woods, spices, foreign fruits, &c. I shall only trouble your readers with a few, and give, in doing so, the stock and total decline during the year, not being able to give the aggregate loss in detail:-- Stock. Decline. Indigo, 60,000 cwt. 9d. to 1s. per lb. £280,000 Molasses, 10,897 tons. (London) £3, 10s. per ton. 38,000 Jute (imports, Liverpool), 86,450 bales. £3, 0s. per ton. Linseed (Do.), 115,600 bales and pkts. 4s. to 5s. per qr. Linseed oil (Do.), 516 cases. £4 to £5 per ton. Cochineal, 9,040 packages. 9d. per lb. Raw silk, 5 to 7½ per cwt. On dye-woods the loss has been fearful, cargoes imported having in many cases not realised more than actual freights; and foreign fruits have been a drug throughout the year, and have perished, or else been sold at ruinous reductions from import cost. The total loss upon the import of these articles, added to what I have already estimated, will make up a gross amount of _ten millions sterling_.