a small vessel, commonly navigated in the channel of England. It is furnished with one mast, and rigged as a floop. Many of these vessels are used in an illicit trade, and others are employed by government to take them; the latter of which are either under the direction of the admiralty or custom-house. See a representation of a cutter of this sort in the plate referred to from the article **VESSEL**.

**Cutter**, is also a small boat used by ships of war.

**Cutter of the Tallies**, an officer of the exchequer, whose business is to provide wood for the tallies, to cut or notch the sum paid upon them; and then to cast them into court, to be written upon. See **TALLY**.