a small vessel, commonly navigated in the channel of England. It is furnished with one mast, and rigged as a sloop. 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 fort in the plate referred to in 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.