This duty is extended to the sale of all ships and vessels of more than two tons burden, whether decked or undecked.
此税适用于所有载重量超过 2 吨的船舶的销售, 无论是有甲板的还是无甲板的。
英语百科
Builder's Old Measurement
Builder's Old Measurement (BOM or bm) is the method used in England from approximately 1650 to 1849 for calculating the cargo capacity of a ship. It is a volumetric measurement of cubic capacity. It estimated the tonnage of a ship based on length and maximum beam. It is expressed in "tons burden" (Early Modern English:burthen, Middle English: byrthen ), and abbreviated "tons bm".