Tallow, is the fat of certain animals, properly boiled and clarified. It may be procured from almost every creature, excepting worms and insects; though the best and largest quantities are obtained from bullocks, sheep, hogs, and bears.

Considerable quantities of tallow are consumed by salt-boilers, for the purpose of imparting a large grain to the salt: it is also used in the manufacture of soap, and particularly in making candles. By the 7 GEo. III. c. 12 (continued by subsequent acts till 25th. March, 1806), tallow, or grease, including lard, may be imported from any part of Europe, free of duty; provided it be regularly entered and landed ; otherwise, it is subject to the charge of 10s. id. per cwt.