a seaport town of Scotland, in the county of Clackmannan. It is situated on the north shore of the Firth of Forth, 27 miles from Edinburgh, 6 from Stirling by land and 12 by water. It has a safe and commodious harbour, having 16 feet of water in neap, and 22 in spring tides. The town is irregularly built. The chief public building is the church, which was first opened in 1819. It is a fine building, in the pointed style of architecture, with a handsome spire. Alloa has several distilleries in its neighbourhood, from which large quantities of spirits are shipped for England; and its breweries are noted for producing a very fine quality of ale, which is in great repute. Among the principal manufactories of this place are extensive brick and tile works; a copper work, at which are made most of the implements or apparatus for distilleries; the Devon iron-works; and a glass-work, where, in addition to the ordinary green glass bottles, they now manufacture all sorts of finer glass. There are extensive collieries in the immediate vicinity, from which abundant supplies of fuel are brought by a waggon-way direct to these works from the mouth of the pit. The exports from Alloa consist of pig-iron, ale, spirits, glass, and coals; and the imports are timber, oak, bark, hides, and great quantities of grain for malting. Adjoining the harbour is an excellent dry dock, capable of receiving ships of the greatest burden; and to the west is a ferry across the Forth, which is there 500 yards broad, with piers projecting down to low water-mark. A daily communication is maintained with Edinburgh and other towns along the Forth by means of steam-boats. It has a custom-house, which comprehends under the port of Alloa the creeks on both sides of the Forth from Kincairdine to Stirling inclusive. In the immediate vicinity of the town there is an ancient tower 89 feet high, with walls 11 feet in thickness, which was built about the year 1315. This was the residence of the Erskines, the descendants of the Earls of Mar, once a powerful family; and here many of the Scottish princes received their education, having been for more than two centuries the wards of the Lords Erskine and the Earls of Mar. The last heir of the Scottish monarchy educated here was Henry Prince of Wales. Pop. in 1851, 6676. Long. 3. 46. W. Lat. 56. 7. N.

**ALLOCATION** denotes the admitting or allowing of an article of an account, especially in the exchequer. Hence

**ALLOCATION Facienda** is a writ directed to the lord treasurer, or barons of the exchequer, commanding them to allow an accountant such sums as he has lawfully expended in the execution of his office.