"By this statement you will see that there is a difference of £2, Os. 6d. per tierce, or 14s. 9d. per cwt., in favour of the American; besides, I allow 2-1/2 per cent off for cash, which I hardly think the butcher does at the above price. Neither am I the importer of this beef, but purchase at the sales in Liverpool, though a broker; neither am I an underseller, 87s. 6d., (2-1/2 per cent off,) being about the general price for such an article in various markets. Owing to the low price and excellent quality of American beef, almost every ship from this port, going to the south, takes it in preference to our home beef; and when in England, last month, we found there was nothing else used by the English vessels, with the exception of a little fresh beef, which they take with them when they go out; and one house in London informed me that they had supplied the navy with 3080 tierces of American beef. "American pork can be purchased at a very low price, but as yet I have seen none fine, and there are but few of our shipowners that would take it. There is, however, hardly anything else than American hams and flitch bacons sold in this and other manufacturing towns; and although the quality is not fine, still the price is low, and purchasers are to be found on that account. "Hamburg beef and pork are both of a good quality, and sell generally about 10s. per cwt. below the price of Scotch. I had, however, an offer of 500 barrels from one of the largest houses in Hamburg fully 15 per cent below what I can afford to cure Scotch; it, however, being last year's cure, I did not accept of the offer. "There are several houses opened lately in Hamburg, who are curing a first-rate article in a first-rate style for the London market; and one of my London correspondents, writing lately, informs me of a house in London (to which I have sent a great quantity of pickled pork for the last twenty years,) having opened a curing establishment in Hamburg for the cure of pickled pork on the Scotch system. It was doing up nicely, and affecting the market for Scotch greatly; he adds that, from the price and quality of the article, it would be a death-blow to the Scotch curers. I may also say that it looks very like it. Some years ago I was curing about seven tons a-week for the London market alone, and found plenty of demand; now, at the present day, I can hardly get clear of two tons a-week, and that at very low prices--so low, indeed, that we are compelled to look for other markets in other places; and I am confining myself principally to prime mess pork among the shipping of this and other ports. These are facts which I can authenticate, as I have had many years' experience in the curing both of beef and pork for home and foreign markets; and you are at perfect liberty to make any use of this information which you may think proper."