^ 
 
 ^^^ 
 
 
 
 IMAGE EVALUATION 
 TEST TARGET (MT-3) 
 
 /A/. 
 
 A/. 
 
 /I/ 
 
 S" «?x 
 
 V 
 
 
 
 Us 
 
 1.0 ^i- IIM 
 
 I.I 
 
 I- 
 
 M 
 
 12.2 
 2.0 
 
 1.8 
 
 
 l.?5 
 
 U 1.6 
 
 
 * 6" 
 
 ► 
 
 ^ 
 
 ^ 
 
 /a 
 
 °M 
 
 
 /. 
 
 >^ 
 
 % m 
 
 °w 
 
 Photographic 
 
 Sciences 
 Corporation 
 
 S 
 
 V 
 
 <v 
 
 V 
 
 
 \ 
 
 \ 
 
 % 
 
 ^? 
 
 
 6^ 
 
 '^f,> 
 
 rv 
 
 ^'^ 
 
 23 WEST MAIN STR^eT 
 
 WEBSTER, N.Y. 14580 
 
 (716, 872-4503 
 
'"If 
 
 
 CIHM/ICMH 
 
 Microfiche 
 
 Series. 
 
 CIHM/ICMH 
 Collection de 
 microfiches. 
 
 Canadian Institute for Historical Microreproductions Institut Canadian de microreproductions historiques 
 
 1980 
 
Technical and Bibliographic Notes/Notes techniques et bibliographiques 
 
 The Institute has attempted to obtain the best 
 original copy available for filming. Features of this 
 copy which may be bibliographice' unique, 
 which may alter any of the images in the 
 reproduction, or which may significantly change 
 the usual method of filming, are checked below. 
 
 L'Institut a microfilm^ le meilleur exemplaire 
 qu'il lui a 6t6 possible de se procurer. Les details 
 de cet exemplaire qui sont peut-dtre uniques du 
 point de vue bibliographique, qui peuvent modifier 
 une image reproduite, ou qui peuvent exiger une 
 modification dans la mdthode normale de filmage 
 sont indiqu6s ci-dessous. 
 
 D 
 
 D 
 D 
 
 n 
 □ 
 
 n 
 
 Coloured covers/ 
 Couverture de couleur 
 
 □ Covers damaged/ 
 Couverture endommag^e 
 
 Covers restored and/or laminated/ 
 Couverture restaur6e et/ou pelliculde 
 
 Cover title missing/ 
 
 Le titre de couverture manque 
 
 □ Coloured maps/ 
 Cartes gdographiques en couleur 
 
 D 
 
 Coloured ink (i.e. other than blue or black)/ 
 Encre de couleur (i.e. autre que bleue ou noire) 
 
 Coloured plates and/or illustrations/ 
 Planches et/ou illustrations en couleur 
 
 Bound with other material/ 
 Reli^ avec d'autres documents 
 
 Tight binding may cause shadows or distortion 
 along interior margin/ 
 
 La reliure serr^e peut causer de I'ombre ou de la 
 distortion le long de la marge intdrieure 
 
 Blank leaves added during restoration may 
 appear within the text. Whenever possible, these 
 have been omitted from filming/ 
 II se peut que certaines pages blanches ajoutdes 
 lors d'une restauration apparaissent dans le texte, 
 mais, lorsque cela 6tait possible, ces pages n'ont 
 pas 6td filmdes. 
 
 Additional comments:/ 
 Commentaires suppl^mentaires; 
 
 I I Coloured pages/ 
 
 E 
 
 D 
 
 Pages de couleur 
 
 Pages damaged/ 
 Pages endommagdes 
 
 I I Pages restored and/or laminated/ 
 
 Pages restaur6es et/ou pelliculdes 
 
 Pages discoloured, stained or foxed/ 
 Pages ddcolordes, tachet^es uu piqu^es 
 
 □ Pages detached/ 
 Pages d^tachdes 
 
 □ Showthrough/ 
 Transparence 
 
 □ Quality of print varies/ 
 Quality indgale de I'imi 
 
 mpression 
 
 I I includes supplementary material/ 
 
 Comprend du matdriel supplementaire 
 
 Only edition available/ 
 Seule Edition disponible 
 
 Pages wholly or partially obscuted by errata 
 slips, tissues, etc., have been refilmed to 
 ensure the best possible image/ 
 Les pages totalement ou partiellement 
 obscurcies par un feuillet d'eriata, une pelure, 
 etc., ont 6t6 film6es d nouveau de fagon d 
 obtenir la meilleure image possible. 
 
 n 
 
 This item is filmed at the reduction ratio checked below/ 
 
 Ce document est filmd au taux de reduction indiqud ci-dessous. 
 
 10X 
 
 14X 
 
 18X 
 
 22X 
 
 26X 
 
 SOX 
 
 >/ 
 
 12X 
 
 16X 
 
 20X 
 
 24X 
 
 28X 
 
 32X 
 
itails 
 > du 
 odifier 
 ' une 
 mage 
 
 The copy filmed here has been reproduced thanks 
 to the generosity of: 
 
 National Library of Canada 
 
 The images appearing here are the best quality 
 possible considering the condition and legibility 
 of the original copy and in keeping with the 
 filming contract specifications. 
 
 L'exemplaire film6 fut reproduit grdce d la 
 g^n^rosit^ de: 
 
 Bibliothdque nationale du Canada 
 
 Les images suivantes ont 6t6 reproduites avec le 
 plus grand soin, compte tenu de la condition et 
 de la nettetd do l'exemplaire film£, et en 
 conformity avec les conditions du contrat de 
 filmage. 
 
 Original copies in printed paper covers are filmed 
 beginning with the front cover and ending on 
 the last page with a printed or illustrated impres- 
 sion, or the back cover when appropriate. All 
 other original copies are filmed beginning on the 
 first page with a printed or illustrated impres- 
 sion, and ending on the last page with a printed 
 or illustrated impression. 
 
 IS 
 
 Les exemplaires originaux dont la couverture en 
 papier est imprim^e sont filmds en commenpant 
 par le premier plat et en terminant soit par la 
 dernidre page qui comporte une empreinte 
 d'impression ou d'illustration, soit par le second 
 plat, selon le cas. Tous les autres exemplaires 
 originaux sont film^s en commenpant par la 
 premiere page qui comporte une empreinte 
 d'impression ou d'illustration et en terminant par 
 la dernidre page qui comporte une telle 
 empreinte. 
 
 The last recorded frame on each microfiche 
 shall contain the symbol —^^ (meaning "CON- 
 TINUED"), or the symbol V (meaning "END"), 
 whichever applies. 
 
 Un des symboles suivants apparaitra sur la 
 dernidre image de cheque microfiche, selon le 
 cas: le symbole — »► signifie "A SUIVRE", le 
 symbole V signifie "FIN". 
 
 Maps, plates, charts, etc., may be filmed at 
 different reduction ratios. Those too large to be 
 entirely included in one exposure are filmed 
 beginning in the upper left hand corner, left to 
 right and top to bottom, as many frames as 
 required. The following diagrams illustrate the 
 method: 
 
 Les cartes, planches, tableaux, etc., peuvent 3tre 
 filmds d des taux de reduction diff^rents. 
 Lorsque le document est trop grand pour etre 
 reproduit en un seul cliche, il est film6 d partir 
 de Tangle supdrieur gauche, de gauche d droite, 
 et de haut en bas, en prenant le nombre 
 d'images n^cessaire. Les diagrammes suivants 
 illustrent la mdthode. 
 
 errata 
 to 
 
 I pelure, 
 an d 
 
 D 
 
 32X 
 
 1 
 
 2 
 
 3 
 
 t 2 3 
 
 4 5 6 
 
c 
 
C. W. IRWIN, 
 
 CUSTOM HOUSE BROKER 
 
 AND FORWARDER 
 40 YON6E ST., TORONTO. 
 
 s*i<% 
 
 I 
 
 ■^•»- 
 
 FOREIGN GOODS 
 
 DELIVERED IN CANADA 
 
 FREIGHT AND DUTY PAID. 
 
 Consignments sent to me will be passed Customs 
 and distributed speedily by unexcelled 
 
 facilities. 
 
 CORRESPONDENXE SOLICITED 
 
 MEMO.— My business in this line has 
 increased yearly. 
 
mmm 
 
 ^£ATTY, BLACKSTOCK, 
 
 NESBITT & CHADWICK 
 
 Barristers, Solicitors, Notaries, &c, 
 
 OFFICES: 
 BANK OF TORONTO CHAMBERS, 
 
 TORONTO, ONTARIO. 
 
 W. H. BEATTY, T. G. BLACKSTOCK, G. T. BLACKSTOCK, g.C, 
 
 W. NESBITT, E. M. CHADWICK, T. P. GALT, 
 
 W. H. BROUSE, D. FASKEN, A. MONRO GRIER, 
 
 H. ARMSTRONG, R. M'KAY. 
 
 Solicitors for— 
 
 The Bank of Toronto, 
 
 R. G. Dun & Co., (Mercantile Agency), 
 
 Commercial Union Assurance Co., London, Eng., 
 The Manufacturers' Life and Accident Ins. Companies, 
 Credit Foncier Franco-Canadien, 
 
 The London and Ontario Investment Co., Ltd. 
 
 Solicitors and Legal Assessors for- The Board 
 of Trade, (City of Toronto). 
 
 London Correspondents :—Linklater, Hackwood, 
 Addison & Brown, 2 Bond Court, Walbrook, E. C. 
 Bompas, Bischoff, Dodgson & Coxe. 4 Great Win 
 Chester St., E. C. 
 
 Glasgow Correspondents :—McGrigor, Donald & 
 Co., 172 St. Vincent Street. 
 
 EdinburfiTh Correspondents :— Home & Lyell, W. 
 S., 39 Castle St. 
 
 Cable Address ^-" CHADWICK," TORONTO. 
 
 r. 
 
I R W^ I N ' S 
 
 J^2a 
 
 HAND-BOOK 
 
 TO THE 
 
 Canada Tariff 
 
 (REVISED.) 
 
 RESUM6 OF COMMERCIAL LAW OF ONTARIO 
 
 EXCHANGE TABLES FOR FRANC. MARK, FLORIN OF 
 
 AUSTRIA, FLORIN OF THE NETHERLANDS, AND 
 
 TABLES FOR METRES INTO YARDS, KILOS 
 
 INTO POUNDS AVOIRDUPOIS, Etc., Etc 
 
 ALPHABETICALLY ARRANGED. 
 
 Compiled and Published 
 
 BY 
 
 C. W. IRWIN, CUSTOMS BROKER 
 
 40 YONGE STREET. 
 
 Toronto, 1894. 
 . X A.4.«fParUanientofCanada.'.n the 
 
 ,.«.i89^- by C. W. Irv^.n, at the Depart 
 
PREFACE. 
 
 Thirteen is by some considered an unlucky number, and as a 
 oil for this, peihaps, has been created the comforting adage that 
 there is " luck in odd numbers." In the latter belief 1 herewith beg 
 to present to the Trade my Thirteenth edition of '* Irwin's Hand- 
 book TO THE Canadian Tariff." You have been good enough 
 to buy, lead, and use my previous editions, and I believe that if 
 you exercise the same faith and course with this one, you will not 
 fail to profit by it. A profit is often to be made by noting the 
 variations in the customs ratings, and taking care that the latest 
 lulings shall be advantaged of. 
 
 The past year has been an eventful one in the line of Customs 
 Tariffs. The United States to the south of us has been waiting 
 almost the whole of that length of time in anxious uncertainty as 
 to what results would be arrived at by their Governihg Body. We 
 in Canada are, fortunately, under our more modern Constitution, 
 relieved from any such long-drawn indecision. By our system of 
 Responsible Gozfernfuent^ the Duties are changed in a single night, 
 the Government takes possession of the telegraph wires, the Bill, 
 as introduced by the Finance Minister is at once Law, and goes 
 into immediate eff^ect. All business interests are thus treated on 
 the same basis, and all unfair preferences prevented. During the 
 session, the Government issued no less than eight supplementary 
 Tariff advices, recording the minor changes from time to time 
 ntroduced by the Legislature in their first draft, and the close of 
 
 4 
 
the session completed the Tariff. What the Business houses in 
 the United States were so long waiting for, we, in Canada, at 
 once enjoyed, the ability to go ahead. 
 
 These changes in Tariff have affected many classes of ratings, 
 and I have given the keenest attention to the solving of every 
 instance of extension, or of change. Other persons have issued 
 Hand-books in advance of mine, but I have preferred to be sounder 
 and surer ^ and not quite so headlong. This Hand-book is up to 
 date : it contains a/l the latest Rulings ^ and is all the better for 
 being mature aiid well ripened, 
 
 A Resume of the Ontario Commercial Law has been added, and 
 as it has been prepared by the most eminent firm of Commercial 
 lawyers in our country, it will, I am sure, be gladly received by the 
 Trade, and be of advantage to this Publication. 
 
 Almost every branch of the Importing Trade has been affected 
 by the recent changes. My Hand book is, therefore, more than 
 ever a Necessity^ and should any further enquiries be desired, I shall 
 be glad, on their receipt, to give them my immediate and personal 
 attention. Houses in the United States selling goods in Canada, 
 " Duty and Freight paid," will find it much to their advantage to 
 forward their consignments to me for entry and distribution, as a 
 practised hand may sometimes be able to better discriminate in the 
 details of classification, and so facilitate their transactions. . 
 
 Publishing my Hand-book fo» *heir use, and thanking my clients 
 for their past business, I am, as ever. 
 
 Respectfully their servant, 
 
 C. W. IRWIN. 
 
 5 
 
iipiii y iiii I ■! w i n 
 
 HINTS FOR IMPORTERS. 
 
 1 1 
 
 ii 
 
 I! 
 
 Invoices must in all cases, under words "Certified Correct," 
 bear signature of firm shipping goods to Canada. 
 
 Invoices must in all cases be made out in currency of the country 
 from which the goods are shipped direct to Canada. 
 
 VALUATION FOR DUTY. 
 
 Whenever any duty ad valorem is imposed on any goods im- 
 ported into Canada, the value for duty shall be the fair market 
 value thereof, when sold for home consumption, in the principal 
 markets of the country whence and at the time when the same 
 were exported directly to Canada. 46 V,, c. 12, s. 68. 
 
 Such market value shall be the fair market value of such goods 
 in the usual and ordinary commercial acceptation of the term, at 
 the usual and ordinary credit, and not the cash value of such goods, 
 except in cases in which the article imported is, by universal usage, 
 considered and known to be a cash article, and so bona fide paid 
 for in all transactions in relation to such article ; and all invoices 
 representing cash values, except in the special cases herein referred 
 to, shall be subject to such additions as to the collector or appra ser 
 of the port at which they are presented appear just and reasonable, 
 to bring up the amount to the true and fair market value, as 
 required by this section. 46 V., c. 12, s. 69. 
 
 GOODS SHIPPED FROM U. S. BONDED 
 WAREHOUSE. 
 
 Goods shipped from bonded warehouse in the United Str.tes, 
 must pay duty on the *' duty paid fair market value for home con- 
 sumption in the U. S.," and not on value " in bond " as formerly, 
 
 6 
 
CUSTOMS TARIFF ACT. 
 
 <> 
 
 HER Majesty, by and with the advice and consent of the 
 Senate and House of Commons of Canada, enacts as 
 follows : — 
 
 1. This Act may be cited as The Customs Tariffs 1894. 
 
 2. In this Act, and in any other Act relating to Customs, un- 
 less the context otherwise requires, — 
 
 (a) The initials "n.e.s." represent and have the meaning of 
 the words "not elsewhere specified ;'* 
 
 [Jb) The initials '*n.o.p." represent and have the meaning of 
 the words "not otherwise provided for;" 
 
 (f) The expression "gallon" means an imperial gallon; 
 
 {d) The expression ** ton" means two thousand pounds 
 avoirdupois; 
 
 {e) The expression "proof," or "proof spirits," when applied 
 to wines or spirits of any kind, means spirits of a strength equal to 
 that of pure ethyl alcohol compounded with distilled water in such 
 proportions that the resultant mixture shall at a temperature of 
 sixty degrees Fahrenheit have a specific gravity of 0*9198 as com- 
 pared with that of distilled water at the same temperature; 
 
 (/) The expression "gauge," when applied to metal sheets 
 or plates or to wire, means the thickness as determined by Stubbs' 
 Standard Gauge ; 
 
 (/) The expression "in diameter," when applied to tubing, 
 means thfe actual iriside diameter ; 
 
 \Ji) The expression * "sheet," when applied to metals, means 
 a sheet or plate not exceeding three-sixteenths of an inch in 
 thickness ; 
 
 (1) The expression "plate," when applied to metals, means 
 a plate or sheet more than three sixteenths of an inch in thickness. 
 
 3* The expressions mentioned in section two of The Customs 
 Ad,, as amended by section two of The Customs Amendment Act, 
 1888, whenever they occur herein, or in any Act relating to the 
 Customs, unless the context otherwise requires, have the meaning 
 assigned to them respectively by the said sections two ; and any 
 power conferred upon the Governor ir Council by The Customs 
 Act to transfer dutiable goods to the list of goods which may be 
 imported free of duty is not hereby abrogated or impaired. 
 
4. Subject to the provisions of this Act and to the requirements 
 of The Customs Ad^ Chapter thirty-two of the Revised Statutes, 
 as amended, there shall be levied, collected and paid upon all 
 goods enumerated, or referred to as not enumerated, in Schedule 
 A to this Act, the several rates of duties of Customs set forth and 
 described in the said Schedule and set opposite to each item 
 respectively or charged thereon as not enumerated, when such 
 goods are imported mto Canada or taken out of warehouse for 
 consumption therein. 
 
 Sa Subject to the same provisions and to the further conditions 
 contained in Schedule B to this Act, all goods enumerated in the 
 said Schedule B may be imported into Canada or may be taken 
 out of warehouse for consumption therein, without the payment of 
 any duties of Customs thereon. 
 
 6a The importation into Canada of any goods enumerated, 
 described or referred to in Schedule C to this Act, is prohibited ; 
 and any such goods if imported shall thereby become forfeited to 
 the Crown and shall be destroyed; and any person importing any 
 such prohibited goods, or causing or permitting them to be im- 
 ported, shall for each offence incur a penalty of two hundred 
 dollars. 
 
 7a The whole or part of the duti'^ hereby imposed upon fish 
 and other products of the fisheries may be remitted as respects 
 either the United States or Newfoundland, or both, upon procla- 
 mation of the Governor in Council, which may be issued whenever 
 it appears to his satisfaction that the Governments of the United 
 States and Newfoundland, or of either of them, have made changes 
 in their tariffs of duties imposed upon articles imported from 
 Canada, in reduction or repeal of the duties in force in the said 
 countries respectively. 
 
 8h Kggs may be imported into Canada free of duty, or at a less 
 duty than is provided for by this Act, upon proclamation of the 
 Governor in Council, which may be issued whenever it appears to 
 his satisfaction that eggs from Canada may be imported into the 
 United States free of duty, or at a rate of duty not exceeding that, 
 payable on eggs under such proclamation when imported into 
 Canada. 
 
 9a Whenever it appears to the satisfaction of the Governor in 
 Council that the Governments of France and Spain, or either of 
 them, have made changes in their tariff of duties imposed upon 
 articles imported from Canada, in reduction or repeal of the duties 
 now in force in the said countries, he may, by proclamation, order 
 the whole or part of the duty of thirty per cent ad valorem hereby 
 imposed «pon wines imported into Canada to be remitted as 
 
 8 
 
respects importations from the said countries, or from that one of 
 the said countries by the Government of which such change in its 
 tariff of duties has been made as aforesaid. 
 
 10. Shingles and pulp wood, or either of them, may be im- 
 ported into Canada free of duty, upon proclamation of the 
 Governor in Council, which may be issued whenever it appears to 
 his satisfaction that sh'ngles and wood pulp, or either of them, 
 from Canada may be imported into the United States free of duty. 
 
 !!• Any or all of the following things, that is to say : green or 
 ripe apples, beans, buckwheat, pease, potatoes, rye, rye- flour, hay, 
 and vegetables specified in item 41 in schedule A to this Act, shall 
 be free of duty when imported into Canada from the country of 
 production, upon proclamation of the Governor in Council, which 
 may be issued whenever it appears to his satisfaction that such 
 country imposes no duty on the like product or products imported 
 into it from Canada. 
 
 12a Barley and Indian corn shall be free of duty when imported 
 into Canada from the country of production, upon proclamation of 
 the Governor in Council, which may be issued whenever it appears 
 to his satisfaction that such country whence either or both these 
 products are imported admits both these products free of duty im- 
 ported into it from Canada. 
 
 13. If any country imposes a duty upon the articles enumerated 
 in items 734 to 745, both inclusive, in schedule B to this Act, or 
 upon any of such articles, when imported into such country from 
 Canada, the Governor in Council may, by proclamation published 
 in the Canada Gazette^ declare the following? export duties, or any 
 of them, chargeable upon logs exported from Canada to such 
 country, that is to say : on pine, Douglas fir, spruce, fir balsam, 
 cedar, elm and hemlock logs, an export duty not exceeding three 
 dollars per thousand feet, board measure ; and in case of the export 
 of any of the above-mentioned logs in shorter lengths than nine 
 feet, then a rate per cord may be levied in the same way, not 
 greater than the equivalent of the above-mentioned rate per thou- 
 sand feet, board measure ; and such export duty shall be charge- 
 able accordingly, after the publication of such proclamation : Pro- 
 vided, that the Governor in Council may by proclamation, publish- 
 ed in like manner, from time to time remove and re-impose such 
 export duty. 
 
 14. Any goods or packages being the growth, produce or manu- 
 facture of Canada, and having been exported therefrom and in- 
 tended to be returned, may be admitted free of duty on being re- 
 impoited into Canada ; provided such goods or packages were e«- 
 tered foi exportation, and branded or marked by a collector or 
 
I 
 
 proper officer of Customs, and are fully identified by the collector 
 or proper officer at the port or place whete they are so re-imported; 
 and provided further, that the property in such goods or packages 
 has continued in the person by A^hom they were exported, and that 
 such re importation takei place within one year of the exportation 
 thereof. 
 
 15. On imported Indian corn, to be kiln-dried and ground into 
 meal for human food, or ground into meal and kiln-dried for such 
 use, under such regulations as are made by the Governor in Council, 
 there may be allowed a drawback of ninety per cent of the duty 
 paid. 
 
 IS. The export of deer, wilr* turkeys, quail, partridge, prairie 
 fowl and woodcock, in the carcase or parts thereof, is hereby 
 declared unlawful and prohibited; and any person exporting or 
 attempting to export any such article shall for each such offence 
 incu' a penalty of one hundred dollars, and the article so attempted 
 to be exported shall be forfeited, and may, on reasonable cause of 
 suspicion of intention to export, be seized by any officer of the 
 Customs, and, if such intention is proved, shall be dealt with as for 
 breach of the Customs laws; Provided, that this section shall not 
 apply to the export, under such regulations as are made by the 
 Governor in Council, of any carcase or part thereof of any deer 
 raised or bred by any person, company or association of persons 
 upon his or their own lands 
 
 17. Regulations respecting the manner in which molasses and 
 syrups shall be sampled and tested fa the purpose of determining 
 the classes to which they belong with reference to the duty charge- 
 able thereon shall be made by the Controller of Customs; and the 
 instruments and appliances necessary for such determination shall 
 be designated by him and supplied to such officers as are by him 
 charged with the duty of sampling and testing such molasses and 
 syrups; and the decision of any officer (to whor- is so assigned the 
 testing of such articles) as to the duties to which they are subject 
 under the tariff shall be final and conclusive, unless upon appeal to 
 the Commissioner of Customs within thirty days from the rendering 
 of such decision, such decision is, with the approval of the Con- 
 troller, changed : and the decision of the Commissioner with such 
 approval shall be final. 
 
 18. In the case of all wines, spirits, or alcoholic liquors subject 
 to duty according to their relative strength of proof, such strength 
 shall be ascertained either by means of Sykes' hydrometer or of 
 the specific gravity bottle, as the Controller of Customs directs ; 
 and in case such relative strength cannot be correctly ascertained 
 by the direct use of the hydrometer or gravity bottle, it shall be 
 
ascertained by the distillation of a sample and the subsequent test 
 in like manner of the distillate. 
 
 19a All medicinal or toilet preparations imported for complet- 
 ing the manufacture thereof, or for the manufacture of any other 
 article by the addition of any ingredient or ingredients, or by mix- 
 ing such preparations, or by putting up or labelling the sam.e, alone 
 or with other articles or compounds, under .•>ny proprietary or 
 trade name, shall be, irrespective of cost, valued tor duty and duty 
 shall be paid thereon at the ordinary market value in ihe country 
 whence imported of the completed preparation when put up and 
 ■ labelled under such proprietary or trade name, less the actual cost 
 of labour and material ustd or expended in Canada in completing 
 the manufacture thercv^f or putting u^ or labelling the same. 
 
 20» All medicinal preparations, whether chemical or other, 
 usually imported with the name of the manufacturer, shall have the 
 true name of such manufacturer and the place where they are pre- 
 pared permanently and legibly affixed to each parcel by stamp, 
 label or otherwise; and all medicinal preparations imported with- 
 out such names so affixed shall be forfeited. 
 
 21. The value of all bottles, flasks, jars, demijohns, carboys, 
 casks, hogsheads, pipes, barrels, and all other vessels or packages, 
 manufactured of tin, iron, lead, zinc, glass or auy other material, 
 and capable of holding liquids, — and all packages in which goods 
 are commonly placed for home consumption, including cases in 
 which bottled spirits, wines or malt liquors or other liquids are 
 contained,— and every package bein; ; the first receptacle or cover- 
 ing inclosing goods for purpose of sale, — shall in all cases, not other- 
 wise provided for, in which they contain goods subject to an ad 
 valorem duty or a specific and ad valorem duty, be taken and held 
 to be a part of the fair market value of such goods for duty, and 
 shall be charged with the same rate of ad valorem duty as is to be 
 levied and collected on the goods they contain ; and when they 
 contain goods subject to a specific duty only, such packages shall 
 be charged with a duty of customs of twenty per cent ad valorem^ 
 to becom^^uted upon their original fair market value; and all or 
 any of the above packages described as capable of holding liquids, 
 when containing goods exempt from duty under this Act, shall be 
 charged Mith a duty of twenty per cent aa valorem ^ provided the 
 contents thereof ar'^; not of such a nature that the destruction df the 
 package becomes necessary in order to release the goods, — and all 
 other packages containing free goods and beingthe first receptacles 
 or inner coverings inclosing goods for the purpose of sale, and 
 which are not the usual and ordinary outside packages in which 
 such goods as they contain are packed for exportation, shall be 
 
 II 
 
ir 
 
 i I 
 
 ill 
 
 dutiable at the same rate as if imported empty; but all packages 
 not hereinbefore specified, and not herein specially charged with 
 or declared liable to duty under regulations, and being the usual 
 and ordinary packages in which goods are packed for exportation, 
 according to the general usage and custom of trade, shall be free of 
 c ty : Provided further, that all special packages or cov€r?ngs un- 
 like those in which such goods as they contain are usually packed 
 for home consumption, and all such packages or coverings as are 
 apparently designed for use other than in the importation of the 
 goods they contain, shall be subject to the same rates of duty as 
 they would be subject to if imported empty or separate from their 
 contents. 
 
 22. Any person who, without lawful excuse, the proof of which 
 shall be on the person accused, sends or brings into Canada, or 
 who, being in Canada, has in his possession, any bill-heading or 
 other paper appearing to be a heading or blank capable of being 
 filled up and used as an invoice, and bearing any certificate pur- 
 porting to show, or which may be used to show, that the invoice 
 which may be made from such bill-heading or blank is correct or 
 authentic, is guilty of an indictable offence and liable to a penalty 
 of five hundred dollars, and to imprisonment for a term not exceed- 
 ing twelve months, in the . discretion of the court, and the goods 
 entered under any invoice made from any such bill-heading or blank 
 shall be forfeited. 
 
 23. With respect to goods imported for manufacturing purposes 
 that are admissable under this Act for any soecific purposes, at a 
 lower rate of duty than would otherwise be chargeable, or exempt 
 from duty, the importer claiming such exemption from duty, or 
 proportionate exemption from duty, shall make and subscribe to 
 the following affidavit or affirmation before the collector of Customs 
 at the port of entry : — 
 
 I, {name of importer) the undersigned, importer of the {namcn oj 
 the goods or articles) mentioned in this entry, do solemnly (swear 
 or affirm) that such (names of the goods or articles) are imported by 
 me for the manufacture of {names oj the goods to he manufactured ) 
 in my own factory, situated at (name of the place, county and pro- 
 vince) y and that no portion of the same will be used for any other 
 purpose or disposed of until so manufactured. 
 
 24. The following Acts are hereby repealed :— Chapter thirty- 
 three of the Revised Statutes, intitukcd An Act respecting the duties 
 of Customs \ chapter thirty-nine of the statutes of 1887, intituled 
 An Act to af'tend the Act respecting the duties of Customs; chapter 
 fifteen of the statutes of 1888, intituled An Act to cmnend chapter 
 thirty-three of the Revised Statutes oj Canada^ respecting the duties 
 
 12 
 
of Customs; chapter twerty of the statutes of 1890, in ituled An 
 Act to amend the Acts respecting the duties of Customs ; chapter 
 twenty-one of the statutes of 1890, intituled An Act to amend the 
 Act of the present session, intituled An Act to amend the Acts respect- 
 ing the duties of Customs; chapter forty-five ot the statutes of 1891, 
 intituled An Act to amend the Acts respecting the duties of Customs; 
 chapter twenty-one of the statutes of 1892, intituled An Act further 
 to amend the Acts respecting the duties of Customs ; and chapter 
 sixteen of the statutes of 1893. intituled An Act further to amend 
 the Acts respecting the duties of Customs. 
 
 25> All Orders in Council and all departmental regulations 
 inconsistent with any of the previsions of this Act are hereby 
 repealed. 
 
 26. The foregoing provisions of this Act shall be held to have 
 conrie into force on the twenty-seventh day of March, in the present 
 year one thousand eight hundred and ninety-four, and to apply and 
 to have applied to all goods imported or taken out of warehouse 
 for consumption on or after the said day : Provided, that in the 
 case of goods which were imported or taken out of warehouse fo 
 consumption, and on which duty was paid, on or after the 27th 
 day of March, 1894, in accordance with the rate of duty set forth 
 as payable on such goods in the resolutions respecting the duties of 
 Customs introduced in the House of Commons on the said 27th day 
 of March, or in any such resolution subsequently introduced in the 
 said House, the duty so paid shall not be affected, nor shall the 
 person paying it be entitled to any refund or be liable to any 
 further payment of duty, by reason of such rate of duty being al- 
 tered by any resolution introduced subsequently to that in accord- 
 arrce with which such duty was paid and before the passing of this 
 Act. 
 
 13 
 
-55^ 
 
 ■ DOMINION OF CANADA 
 
 CUSTOMS TARIFF. 
 
 , if. 
 
 rtt 
 
 A 
 
 Duty. 
 
 Absinthe, see spirits, 
 
 Absorbent Cotton prepared for surgica'i use 20 per cent. 
 
 Accordeons 25 per cent. 
 
 Acetate of iron, viz: — ^f-on liquor, solution of acetate 
 
 of iron for dyeing .^nd calico printing Free. 
 
 Acetate of lead, not ground F'ree. 
 
 Acid, Acetic and Pyroligneous, N.E.S. and Vinegar, 
 a specific duty of fifteen cents for each gallon of 
 any strength, not exceeding the strength of proof, 
 and for each degree of strength in excess of the 
 strength of proof, an additional duty of two cents. 
 The strength of proof shall be held to be equal 
 to six per cent, of absolute acid, and in all cases 
 the strength shall be determined in such manner 
 as is established by the Governor in Council. ... 15c. per gal. 
 
 Acid, Acetic and Pyroligneous of any strength, 
 when imported by dyers, calico printers or man- 
 ufacturers of acetates or colours, for exclusive 
 use in dyeing or printing, or for the manufacture 
 of such acetates or colours in their own factories, 
 under such regulations as are established by the 
 Governor in Council 25 per cent. 
 
 Acid, viz: Glacial acetic acid or acetic acid exceed- 
 ing the strength of proof, when imported by 
 druggists and others than dyers, calico printers, 
 or manufacturers of vinegar or acetates or colours, 
 to be used in their own factories for purposes of 
 manufacture other than those mentioned in the 
 next preceding item, a specific duty equal to fifteen 
 cents per gallon of the strength of proof and one 
 cent additional per gallon for each degree of 
 strength in excess of the strength ofproof. ... 15c. per gal. 
 
Duty. 
 Acids used for medicinal, chemical or manufacturing 
 
 purposes, not specially provided for in this Act . Free. 
 
 Acid, Boracic . . , Free. 
 
 Acid, Muriatic and Nitric, and all mixed acids 20 per cen*. 
 
 Acid, Oxalic Free. 
 
 Acid. Stearic 20 per cent. //'t- Vf 
 
 Acid, Sulphuric 4/10 ci. per lb. hj^ 
 
 Acid, Tannic Free. '^ 
 
 Acids, N. E. S 20 per cent. 
 
 But Carboys and Demiions, containing Acids, 
 Vinegar, or other liquids, shall be subject to 
 the same duty as if empty, viz 30 per cent, ^r- \, ' 
 
 Acid Phosphate 2c. per lb. y^ ' 
 
 Aconite Root, unground Free. 
 
 Acorns, as nuts 2 cts. per lb. 
 
 Admiralty Charts Free. 
 
 Advertising pamphlets, pictorial show cards, circulars, 
 
 illustrated advertising periodicals, illustrated price 
 
 lists, advertising calenders, advertising almanacs, 
 
 tailors' and mantle-makers' fashion plates, and 
 
 all chfomos, chromotypes, oleographs or artistic 
 
 work of similar kinds, produced by any process 
 
 other than hand painting or drawing, whether 
 
 for business or advertising purposes or not, 
 
 printed or stamped on paper, cardboard or 
 
 other material, N. E. S. . 6c. per lb. and 20 per cent. 
 
 Advertising matter, viz. : Labels for fruits, vegetables, 
 meat, fish, confectionery, and other goods, also 
 tickets, posters, advertising bills and folders, 15c. per lb. 
 
 whether lithographed or printed and 25 per cent.. 
 
 Adzes 35 per cent. 
 
 Agaric—-** Dye Stuff" crude Free. 
 
 Agate-ironware 35 per cent^ 
 
 Agricultural Implements, viz : — Mowing machines, • 
 
 self-binding harvesters, harvesters without bind- 
 ers, binding attachments, reapers, sulky and walk- 
 ing ploughs, harrows, cultivators, seed drills and 
 horse-rakes . , 20 per cent- 
 Agricultural Implements, viz : — Axes of all kinds, 
 scythes, hay knives, lawn mowers, pronged forks, 
 rakes, n.e.?., and hoes, and other agricultural 
 tools or implements, n e.s 35 per cent. 
 
 15 
 
m 
 
 
 
 in! 
 
 
 Agricultural Implements, viz. : Shovels and Spades, 
 and Shovel and Spade Blanks, and Iron or Steel 
 cut t«^ shape for same, 50 cts. per doz., and 
 
 Air Brakes 
 
 Alabaster Ornaments 
 
 Alarm Money Drawers as office furniture 
 
 Albany Compound, Grease 
 
 Albumen, Blood 
 
 Albumen, P2g^ 
 
 Albumenized and other papers and films, chemically 
 prepared for photographers' use 
 
 Albums, Autograph and Photograph 
 
 Ale, Beer and Porter, in bottles (6 quart or 12 pint 
 bottles to be held to contain one gallon) 
 
 Ale, Beer, Poiter,in casks or otherwise than in bottles. 
 
 Alhambra Cotton quilts, woven white 
 
 Alhambra Colored Cotton quilts, colors woven 
 
 Alizarine and Artificial Alizarine 
 
 Alkanet Root, crude, crushed or ground 
 
 Almanacs, advertising 6 cents per lb. and 
 
 Almonds, shelled ... 
 
 Almonds, not shelled 
 
 Almond Paste 
 
 Alum, in bulk only, ground or unground 
 
 Alum, powdered, in small packages 
 
 Aluminum, or aluminum sheets and alumina and 
 chloride of aluminum or chloralum, sulphate of 
 alumina and alum cake 
 
 Aluminum, fancy manufactures of 
 
 Amber Gum 
 
 Amber ornaments 
 
 Ambergris 
 
 Ammonia Muriate of and Chloride of 
 
 Ammonia, sulphate of, sal-ammoniac, and nitrate of 
 ammonia 
 
 Ammonia, viz : Nitrous ether, sweet spirits of nitre 
 and aromatic spirits of ammonia 
 
 Anchors 
 
 Anchovies. See Fish. 
 
 Anghovy Paste ; 
 
 16 
 
 Duty. 
 
 25 per cent. 
 
 30 per cent. 
 
 35 " 
 
 30 " 
 
 25 '* 
 
 Free. 
 
 20 per cent. 
 
 30 
 35 
 
 
 24c. pr. I.G. 
 
 1 6c. per I G 
 25 per cent. 
 
 30 
 Free. 
 
 (( 
 
 20 per cent. 
 5c. per lb. 
 
 3c. " 
 
 35 per cent. 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 35 per cent. 
 
 Free. 
 
 35 per cent. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 $2.i2ip.gal. 
 & 30 per cent. 
 
 Free. 
 
 30 per cent. 
 
 i!3 
 
 i;,:; 
 
DUTY. 
 
 Anatomical preparations, and skeletons or parts 
 
 thereof Free. 
 
 Angostura Bitters. See Spirits. 
 
 Aniline Dyes, and Coal Tar Dyes, in bulk or pack- 
 ag' <? of not less than one pound weight, includ- 
 ing Alizarine and artificial Alizarine Free. 
 
 Aniline Dyes not otherwise provided for 20 per cent. 
 
 Aniline Oil, crude Free. 
 
 Aniline Salts and Arseniate of Aniline Free. 
 
 Animals, living, viz , Live Hogs li cts. per lb 
 
 Animals, living, N. E. S 20 per cant 
 
 inimals for improvement of stock, viz. : Horses, Cat- 
 tle, Sheep, Swine and Dogs, under regulations 
 made by the Treasury Board, and approved by 
 
 the Governor in Council Free. 
 
 \ Animals brought into Canada temporarily and for a 
 \ period not exceeding three months, for the pur- 
 A pose of exhibition or competition for prizes. 
 otTered by any agricultural or other association. 
 But a bond shall first be given in accordanc ? 
 with regulations prescribed by the Controller of 
 Customs, with the condition that the full duty to 
 which such animals would otherwise be liable 
 shall be paid in case of their sale in Canada, or 
 if not re-exported within the time specified in 
 such bond Free. 
 
 Anise Seed and Anise Star Seed, crude Free. 
 
 Annato, liquid or solid Free. 
 
 Annato Seed Free. 
 
 Annunciators, Bells, Pushes and other articles adapted 
 to Telephone, Telegraph and other electric and 
 galvanic apparatus, and not suitable for other 
 purposes 25 per cent. 
 
 Anodes, Nickel ic per cent. 
 
 Anodynes. See Proprietary Medicines. 
 
 Antimony, not ground, pulverized, or otherwise 
 
 manufactured Free. 
 
 Antimony, Liquid 20 per cent. 
 
 Antimony Salts Free. 
 
 Antiquities, viz., Cabinets of Coins, Collections of 
 Medals and other Antiquities, including collec- 
 tions of Postage Stamps Free. 
 
 Antiseptic surgical dressing such as absorbent cotton, 
 
 B 17 
 
DUTY, 
 cotton wool, lint, lamb's wool, tow, jute, gauzes 
 and oakum, prepared for use as surgical dressings 
 plain or medicated 20 per cent. , 
 
 Anvils . 27^ per cent. 
 
 Apparel, wearing, and other personal and household 
 effects (not merchandise) of British subjects dy- 
 ing abroad, but domiciled in Canada Free. 
 
 Apples and Crab Apples, green, including duty on 
 
 barrel 40c. per brl. 
 
 Apples, dried, desiccated or evaporated 25 per cent. 
 
 Apple Trees of all kinds 3c. each. 
 
 Apricots, green 20 per cent. 
 
 Apricot Pulp unsweetened. See fruit in cans. 
 
 Aprons, cotton, linen or silk 32^^ per cent, 
 
 Arabic Gum Free. 
 
 Arc and Incandescent Lamps 30 per cent. 
 
 Archin and Cudbear, Extract of f'ree. 
 
 Argols or Argal Free. 
 
 Arms, Military or Naval Clothing, Musical Instru- 
 ments for Bands, Military Stores and Munitions 
 of War, when imported by and for the use of the 
 Army and Navy Free. 
 
 Arrowroot 20 per cent. 
 
 Arseniate of soda Free. 
 
 Arsenic Free. 
 
 Articles for the personal use of Consuls-General who 
 are natives or citizens of the country they re- 
 present, and who are not engaged in any other 
 business or profession P>ee. 
 
 Articles for the use of Governor-General Free. 
 
 Articles imported by or for the use of the Dominion 
 Government or any of the Departments thereof, 
 or by and for the Senate or House ol Commons in- 
 cluding the following articles when imported by 
 the said Government or through any of the De- 
 partments thereof, for the use of the Canadian 
 Militia . — MilitaryClothing, Musical Instruments 
 for Military Bands, Military Stores and Munitions 
 of War Free. 
 
 Artificial Flowers .... .... .... .... 25 per cent. 
 
 Artists Canvas, prepared .... .... .... 27^ per cent. 
 
 Artists Colour Boxes, Japanned .... .... 25 per cent.^ 
 
 ,Artotype Engravings . . .... .... 20 per cent. 
 
 18 
 
Asbestos, crude .... .... .... .... 
 
 Asbestos, in any form other than crude, and all 
 manufactures thereof .... 
 
 Ashes, pot, and pearl, in packages of not less than 25 
 pounds weight .... .... .... .... 
 
 Asparagus, fresh, as vegetables .... .... 
 
 Asparagus, canned, the weight of the can to lie in- 
 cluded in the weight for duty .... .... 
 
 Asparagus Plants .... .... .... .... 
 
 Asphalt, refined, and liquid Asphalt for roofing 
 
 Asphalt or Asphaltum and Bone Pitch, Crude only.. 
 
 Attar or Ottar of roses .... .... .... 
 
 Australian Gum .... ..^. „.. .... 
 
 Autograph Albums .... .... .... .... 
 
 Awnings and Tents .... .... .... .... 
 
 Axes of all kinds, Adzes and Hatchets 
 
 Axles, springs and parts thereof, axle bars and axle 
 blanks of iron or steel for railway or tramway 
 vehicles, twenty dollars per ton, but not less 
 than thirty-five per cent .... .... .... 
 
 Axles, springs and parts thereof, axle bars and axle 
 blanks of iron or steel n.e.s ic. p. lb, & 
 
 Azaleas, Palms, Orchids, Cacti, and Flower Bulbs of 
 all kinds .... .... .... 
 
 • « • • 
 
 DUTY. 
 20 per cent. 
 
 25 per cent. 
 
 Free. 
 
 25 per cent. 
 
 i^cts.per lb. 
 
 20 per cent. 
 
 20 " 
 
 Free. 
 
 Free. 
 
 Free. 
 
 35 per cent. 
 
 32I per cent. 
 
 35 per cent. 
 
 25 per cent. 
 
 $20 per ton. 
 20 per cent. 
 Free. 
 
 • • • • 
 
 Babbit Metal 
 
 X)aCOTl •••• •••• •••• •••• •••« 
 
 Bagatelle Tables or Boards, Cues, Balls and cue racks. 
 
 Baggage, travellers, under regulations prescribed by 
 the Controller of Customs .... 
 
 Bag frames, viz : Frames, clasps and fasteners for 
 purses and chatelaine bags or reticules not more 
 than seven inches in width, when imported by 
 the ''manufacturers of purses and chatelaine bags 
 or reticules for use in their factories 
 
 Bags or sacks of hemp,* linen, or jute, and cotton 
 seamless bags . .... .... ..... 
 
 Bags, cotton, made by the needle .... .... 
 
 Bags, viz., Paper Bags or Sacks of all kinds, printed 
 or plain 
 
 10 per cent. 
 2 cts. per lb. 
 35 per cent. 
 
 Free. 
 
 • • t • 
 
 20 per cent. 
 
 20 per cent. 
 32^ per cent. 
 
 25 per cent. 
 
 19 
 
! I 
 
 Baize, green, wool 5 cents per lb. and 
 
 Baking Powder, the weight of the package to be in- 
 cluded in the weight for duty .... .... 6 
 
 Balances, Scales and Weighing Beams .... .... 
 
 Balbriggan shirts and drawers, knitted .... .... 
 
 ijaiis, glass .... .... .... ... .... 
 
 Balls, Rubber, ornamented or not .... .... 
 
 Balsams (drug). See Drugs, Crude. 
 
 Bamboo Curtains .... .... .... .... 
 
 Bamboos, unmanufactured, and bamboo reeds, not 
 further manufactured than cut into suitable 
 lengths for walking sticks or canes, or for sticks 
 for umbrellas, parasols or sunshades 
 
 o^ananas .... .... .... .... .... 
 
 Bandages, suspensory of all kinds 
 
 Bank notes, bonds, bills of exchange, cheques, promis- 
 sory notes, drafts and all similar work unsigned, 
 and cards or other commercial blank forms printed 
 or lithographed, or printed from steel or copper 
 or other plates, and other printed matter, n.e.s. 
 
 Barbed Wire Fencing of Iron or steel .... .... 
 
 Barberry gum .... .... .... 
 
 Barilla or soda ash .... .... .... .... 
 
 Barks (crude drugs). Not edible and in a crude state, 
 not advanced in value by refining or grinding or 
 any other process of manufacture, N. O. P 
 
 Ocli 16y •••• ••• •••• •••• •••• 
 
 Barley Flour .... .... .... .... 
 
 Barrels or packages of Canadian manufacture which 
 have been exported, filled with Canadian pro- 
 ducts, when returned, under such regulations as 
 the Controller of Customs prescribes .... 
 
 Barrels, containing petroleum or its prcxiucts, or any 
 mixtures of which petroleum forms a part, when 
 such contents are chargeable with a specific duty. 
 
 Barrels, wood, n e.s., (empty). ... .... . . . . 
 
 Barytes, powdered .... .... .... .... 
 
 J^aSc J^mUo •••• •••• •••• •••• ••■• 
 
 Baskets, wood plain, willow or osier ... .... 
 
 Baskets, straw or grass .... .... .... 
 
 Baskets, viz. , Fancy Work Baskets .* . . . 
 
 Baskets of Wood and Straw combined .... . . . . 
 
 Baskets of Wood and Matting combined .... 
 
 20 
 
 DUTY. 
 25 per cent. 
 
 cents per lb. 
 
 30 per cent, 
 per cent, 
 per cent 
 
 .35 
 30 
 
 25 
 
 (( 
 
 30 per cent. 
 
 Free 
 Free. 
 25 per cent. 
 
 35 per cent. 
 I^cts.per lb. 
 Free. 
 Free. 
 
 Free. 
 
 30 per cent. 
 
 20 per cent. 
 
 Free. 
 
 20 cts. each. 
 
 25 per cent. 
 
 20 per cent. 
 
 25 '■ 
 
 25 
 
 20 
 
 35 per cent. 
 
 25 per cent. 
 
 25 ' 
 
 
 (« 
 
DUTY. 
 30 per cent. 
 20 " 
 
 i( 
 
 Baskets Mounted on stands .... .... 
 
 Bath Brick 
 
 Baths, copper, not mounted 30 
 
 Bath Tubs, copper, fitted up in frame or stand of wood 30 
 
 Batteries, electric and galvanic .... .... 25 per cent. 
 
 Bay Rum, in bottles or flasks containing not more 
 
 than 4 oz. each $0 " 
 
 Bay Rum, when in bottles, flasks or other packages, 
 containing more than four ounces each. 
 
 .... $2.12^ per gall, and 40 per cent. 
 
 Beads, composition, vegetable ivory or glass, in bulk. 20 per cent. 
 
 Beads, prayer, strung permanently on wire, etc 35 per cent. 
 
 Bead Ornaments, N. E. S .... .... 35 ** 
 
 Beans .... .... ... 15 cents per bush. 
 
 Beans, green (as vegetables) .... .... 25 per cent. 
 
 Beans, baked. See Vegetables Canned. 
 
 Beans, viz. : — Tonquin, vanilla and nux vomica, 
 crude only, locust beans and locust bean meal, 
 and cocoa beans, not roasted, crushed or ground. Free. 
 
 Beans (crude drug) not edible and in a crude state, 
 and not advanced in value by refining or grind- 
 ing or any other process of manufacture and not 
 otherwise provided for .... .... .... Free. 
 
 Bed Comforters (not to include woyen quilts) . .. 32^ per cent. 
 
 Bed Lace , , ....... , 30 
 
 Bed Ticking, cotton ...... 30 
 
 Bed Ticking, linen 20 
 
 Beer, Ale and Porter, imported in bottles 6 quarts 
 
 or 12 pints to Gall.). .. . 24 cents per gall. 
 
 Beer, Ale and Porter, imported in casks or otherwise 
 
 than bottles 16 cents per gall. 
 
 Bees Free. 
 
 Beeswax 10 per cent. 
 
 Beet Seed Free. 
 
 Belladonna Leaves (crude drug) in a crude state, and 
 not advanced in value by refining or grinding or 
 any other process of manufacture, N. O. P Free. 
 
 Bellows, blacksmith's 25 per cent. 
 
 Bells of any description, except for churches, and 
 
 gongs 25 per cent. 
 
 Bells, when imported for the use of churches Fr ;. 
 
 Belt Dressing 2;j per cent. 
 
 Belting, rubber 32>^ per cent. 
 
 21 
 
 (C 
 
I 
 
 Tl 
 
 !i 
 
 Belting of leather or other material, N. E. S 
 
 Belts, Surgical, or Trusses, and Suspensory bandages 
 of all kinds 
 
 Belts of all kinds, N. E. S. 
 
 Benzole, see Oil. 
 
 Berries, for dyeing, or used for composing dyes 
 
 Berries (crude drug) not edible and in a crude state, 
 and not advanced in value by refining or grind- 
 ing or any other process of manufacture and not 
 otherwise provided for 
 
 Berries other. See Fruit. 
 
 Bibles, Prayer Books, Psalm and Hymn Books 
 
 Bichromate of Soda 
 
 Bicycles and Tricycles 
 
 Bicycle Bells 
 
 Bill Heads, printed 
 
 Bills of Exchange, unsigned 
 
 Billiard Balls.... 
 
 Billiard tables, with or without pockets, and bagatelle 
 tables or boards, cues, balls and cue racks ...... 
 
 Binarseniate of soda 
 
 Binders. See Mowing Machines. 
 
 Binder twine, viz : — Twine for harvest binders of 
 hemp, jute, manilla or sisal, and of manilla and 
 sisal mixed 
 
 Birch Extract $2. 12^ per gal. and 
 
 Birds, N. E, S. 
 
 Bird Cages 
 
 Bird Food 
 
 Bird Seed. See Seed. 
 
 Bird Skins, and skins of animals not natives of Can- 
 ada, for taxidermic purposes, not further manu- 
 factured than prepared for preservation 
 
 Biscuits pf all kinds . . . . 
 
 Bismuth, metallic, in its natural state 
 
 Bisulphite of soda ., 
 
 Bitters. See Spirits. 
 
 Blackberries, the weight of the package to be in- 
 cluded in the weight for duty 
 
 Blackberry and Raspberry Bushes 
 
 Blacking, Shoe, and Shoemakers' Ink, and Shoe, 
 Harness and Leather Dressing and Harness Soap. 
 
 Black Lead, manufactured of Plumbago 
 
 22 
 
 DUTY. 
 20 per cent. 
 
 25 per cent. 
 30 per cent. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 30 per cent. 
 
 25 per cent, 
 
 35 per cent. 
 
 35 " 
 35 " 
 
 35 per cent. 
 Free. 
 
 I2iper cent. 
 30 per cent 
 20 " 
 
 35 ** 
 
 20 per cent. 
 
 Free. 
 
 25 per cent. 
 
 Free. 
 
 Free. 
 
 2c. per lb. 
 20 per cent. 
 
 25 per cent. 
 25 •• 
 
DUTY. 
 Free. 
 
 35 per cent. 
 35 " 
 
 i« 
 
 Blanc fixe 
 
 Blank Books, Account and Copy Books, to be drawn 
 
 or written upon 
 
 Blank Forms, commercial 
 
 Blanket*?, composed wholly or in part of wool, wor- 
 sted, hair of Alpaca Cioat, or other like animals, 
 5 cents per lb. and 25 
 
 Blanketing and lapping, and discs or mills for 
 engraving copper rollers, when imported by 
 cotton manufacturers, calico printers, and wall 
 paper manufacturers, for use in their own 
 factories only 
 
 Blast Furnace Slag 
 
 Blocks, viz. : Hubs for wheels, posts, last blocks, 
 wagon blocks, oar blocks, gun blocks, heading, 
 and all like blocks or sticks, rough hewn or 
 sawed only 
 
 Bloater Paste 
 
 Blood Albumen and Tannic Acid 
 
 Blueing, laundry blueing of all kinds 
 
 Blue Vitriol, or Sulphate of Copper 
 
 Blueberries, wild 
 
 Boats and Ships Sails 
 
 Boilers, viz. : Steam engines, boilers and machinery 
 composed wholly or in part of iron or steel, 
 N. E. S. 2"]% per cent. 
 
 Boiler Tubes of wrought iron or steel, including 
 corrugated tubes or flues for marine boilers. . . . 
 
 Boilers, galvanized iron (for house use) 
 
 Bolsters and Pillows 
 
 Bolting Cloth, not made up 
 
 Bolts, viz. : Heading, handle, stave and shingle 
 bolts, N. E. S 
 
 Bolts, Washers, &c. See Nuts. 
 
 Bonds, unsigned 
 
 Bone Dust, Bone Black, or Charred Bone, and Bone 
 Ash, for fertilizers 
 
 Bone Pitch, crude only 
 
 Bones, crude, not manufactured, burnt, calcined, 
 ground or steamed 
 
 Bones, burned, calcined, ground or steamed 20 per cent. 
 
 Rone, fancy manufactures of 35 
 
 Bone, manufactures of N, E. S , 20 
 
 23 
 
 Free. 
 Free . 
 
 tree. 
 
 25 per cent. 
 
 Free. 
 
 25 per cent. 
 
 Free. 
 
 Free. 
 
 25 per cent. 
 
 7i per cent, 
 25 per cent. 
 30 per cent. 
 Free. 
 
 Free. 
 
 35 per cen. 
 
 Free. 
 Free. 
 
 Free. 
 
 
{( 
 
 'il 
 
 I 
 
 I 
 
 i! 
 
 Ill 
 15 
 
 DUTY. 
 
 20 
 
 30 
 30 
 20 
 
 «( 
 
 (( 
 
 (( 
 
 Bone Dice and Counters 
 
 Bonnets, Hats and Caps, N. E. S 
 
 Bonnet Wire, covered 
 
 Book Covers, illustrated paper 6 cts. per lb. and 
 
 Books of Views or Albums 6 cts. per lb. and 20 
 
 Books, viz.: — Bibles, prayer-books, psalm and hymn, 
 and books printed in any language other than 
 the English and French languages Free. 
 
 Books, embossed, for the blind, and books for the 
 
 inst'uction of the deaf and dumb and blind .... Free. 
 
 Books printed by any government or by any associa- 
 tion for the promotio'' of science or letters, and 
 official annual re;;:, its of religious or benevolent 
 associations, and issued in the course of the pro- 
 ceedings of the said associations, to their mem- 
 '"^ers, and not for the purpose of sale or trade . . Free. 
 
 Books, not being printed or reprinted in Canada, 
 which are included and used as text books in the 
 curriculum of any university or incorporated col- 
 lege in Canada for the use of students thereof ', 
 books specially imported for the dotm fide use of 
 incorporated mechanics' i» •■ itutes, public free 
 libraries, and university and college libraries and 
 law libraries of any duly organized law associa- 
 tions or society for the use of its members, not 
 more than two copies of each book, under regu- 
 lations made by the Governor in Council Free. 
 
 Books, printed Periodicals and Pamphlets, N. E. S., 
 not being foreign reprints of British copyright 
 works, nor Blank Account Books, nor Copybooks, 
 nor books to be written or drawn upon, nor 
 Bibles, Prayer Books, Psalm or Hymn Books... 6 cts. per lb. 
 
 Books, printed, viz., foreign reprints of British copy- 
 righted works until the end of the next Session 
 of Parliament 6 cts. per lb. and \2\ per cent. 
 
 Books printed as above, after the end of the next 
 
 Session of Parliament 6 cents per lb. 
 
 Books, bound or unbound, which have been printed 
 
 and manufactured more than twelve years Free. 
 
 Books Copying .... .... .... 35 per cent. 
 
 Book Prospectuses, with bindings .... .... 35 per cent. 
 
 Bookbinders* cloth .... .... Free. 
 
 24 
 
DUTY. 
 
 10 per c^nt. 
 
 20 per cent. 
 25 " 
 
 30 
 
 25 
 
 30 
 25 
 
 Free. 
 
 (t 
 
 (( 
 
 i4 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 Free. 
 
 30 per cent. 
 
 20 per cent. 
 30 per cent. 
 
 Bookbinders* Tools and Implements, including Rul- 
 ing Machines .... .... .... .... 
 
 Boot and Shoe counters, made from leather-board 
 and leatheroid .... .... 
 
 Boots and Shoes, N. E. S .... 
 
 Boots and Shoes of India Rubber, with tops or 
 uppers of cloth or material other than rubber. . 
 
 Boots and Shoes of India Rubber, N. E. S. 
 
 Boot, vShoe and Stay Laces of any material .... 
 
 Boot and Shoe Dressing as Blacking 
 
 Boracic Acid 
 
 Borax, ground or unground, in bulk of not less than 
 25 pounds 
 
 Borax in smaller quantities 
 
 Bort or Diamond Dust 
 
 Botanical specimens 
 
 Bottles, glass 
 
 Bottles, viz. : Earthenware or stone ink bcttles, not 
 exceeding three ounces capacity 
 
 Bottles, viz. : Earthenware or stone ink bottles, N.E.S. 
 
 Boxes, viz. : Writing desks, glove boxes, handkerchief 
 boxes, manicure cases, perfume cases, toilet cases 
 and fancy cases for smokers' sets, and similar 
 fancy articles made of bone, shell, horn, ivory, 
 wood, leather, plush, satin, silk, saiinette, cellu- 
 loid, aluminum, fibre- ware of all kinds, or paper ; 
 dolls and toys of all kinds, including sewing 
 machines when of not more than two dollars in 
 value ; ornaments of alabaster, spar, amber, 
 terra cotta or composition ; and statuettes and 
 bead ornaments, N. E. S 35 per cent. 
 
 Boxes, jewel 5 cents each and 30 *' 
 
 Boxing Gloves 35 
 
 Boxwood Blocks for engraving ...... 25 
 
 Braces or Suspenders, and parts thereof 35 
 
 Brads, Cut Tacks or Sprigs, not exceeding sixteen 
 
 ounces to the thousand i^ cts. per 1000 
 
 Brads, Cut Tacks or Sprigs, exceeding sixteen 
 
 ounces to the thousand .... i^ cts. per lb. 
 
 Braids 30 per cent. 
 
 Bran, Mill Feed, etc 20 
 
 Brandy. See Spirits. 
 
 Brass Cups, being rough blanks for the manufacture 
 
 25 
 
 iC 
 
 (( 
 
 (« 
 
DUTY. 
 
 Free. 
 
 of paper shells or cartridges, when imported by 
 manufacturers of brass and paper shells or cart- 
 ridges, for use in their own factories 
 
 Brass Curtain Poles 
 
 Brass, Iron and Copper Wire, twisted, imported by 
 manufacturers of boots and shoes, for use in their 
 own factories 
 
 Brass, iron or steel rolled, round wire rods under 
 three-eighths of an inch in diameter, and rolled 
 copper rods one inch or under in diameter, when 
 imported by wire manufacturers for use In 
 making wire in their own factories 
 
 Brass, Iron or Steel manufactures, which at the time 
 of their importation are of a class or kind not 
 manufactured in Canada, when imported for use 
 in the construction or equipment of ships or 
 vessels . . 
 
 Brass in bars, rods and bolts, drawn, plain and fancy 
 tubing, not bent or otherwise manufactured, in 
 lengths not less than six feet 
 
 Brass Scrap, or Brass in sheets or plates 
 
 Brass in strips for printers' rules, not finished Free. 
 
 Brass and Copper Nails, Rivets and Burrs, and 
 manufactures of brass or copper, N. E. S 
 
 Brass Wire 
 
 Brass and Copper Wire Cloth 
 
 Brass Patterns 
 
 Brass Screws, N. E. S 
 
 Brass Agraffe Pins, for Pianos 
 
 Brass Weights, for Scales 
 
 Brazil Nuts, shelled 
 
 Brazil Nuts, not shelled 
 
 Bread 
 
 Breadstuffs, viz., Grain and Flour and Meal of all 
 kinds, when damaged by water in transitu^ 20 
 per cent, ad valorem upon the appraised value ; 
 such appraised value to be ascertained as pro- 
 vided by sections 58, 70, 71, 72, 73, 74, 75, and 
 
 76 of •• The Customs Act" 
 
 Barley 
 
 Buckwheat 
 
 Indian Corn, N. E. S 
 
 Free. 
 
 30 per cent. 
 
 Free. 
 
 Free. 
 
 Free. 
 Free. 
 
 30 per cent. 
 
 10 per cent. 
 
 20 
 
 30 
 
 30 
 
 25 
 30 
 
 5 cts. per lb. 
 3 cts. per lb. 
 20 per cent. 
 
 (( 
 
 c< 
 
 (i 
 
 Oats 
 
 20 per cent. 
 
 . . 30 per cent. 
 
 10 cts. per bush. 
 
 7i 
 
 (< 
 
 10 
 
 (C 
 
 26 
 
Rye 10 
 
 Wheat 15 
 
 Pease 10 
 
 Beans 15 
 
 Buckwheat meal or flour 
 
 Cornmeal 40 
 
 Oatmeal 20 
 
 Rye Flour 50 
 
 Wheat Flour 75 
 
 Rice and Sago Flour and sago 
 
 Breadstuffs, all other, N. E. S 
 
 Brewers' Pitch 
 
 Briar and all other Tobacco Pipes 
 
 Brick for building, and paving 
 
 Bricks, fire, (not to include stove linings) lor manu- 
 facturing purposes 
 
 Bricks, Fire, for lining stoves 
 
 Bricks, Fire, N. E. S. and bath brick 
 
 Bricks made from Anthracite coal waste 
 
 Bridges, Iron, and structural iron work, i ct. per lb., 
 
 but not less than 
 
 Britannia Metal, in pigs and bars 
 
 Britannia metal and German and nickel silver, manu- 
 factures of, N. E. S., not plated 
 
 Britannia Metal, manufactures of, N. E. S. it plated. 
 
 Brimstone and sulphur, crude, or in roll or flour .... 
 
 Bristles 
 
 British Gum, dextrine. Sizing Cream, and Enamel 
 Sizing 
 
 Bromine ...... 
 
 Bronze, viz.: — Phosphor bronze in blocks, bars, 
 sheets and wire 
 
 Bronze, Liquid 
 
 Bronze Powder 
 
 Bronze Statuettes 
 
 Brooms .. 
 
 Broom Corn .... 
 
 Brushes 
 
 Buchu Leaves. See Drugs, Crude 
 
 Buckles, Saddlers' 
 
 Buckles for Suspenders 
 
 Buckles, Tin, N. E. S 
 
 Buckles, Brass, N. E. S 
 
 DUTY. 
 
 per cent. 
 it 
 
 ti 
 
 J ct. per lb. 
 cts. per bbl. 
 
 per cent, 
 cts. per bbl. 
 
 25 per cent, 
 20 per cent. 
 20 " 
 
 35 " 
 
 20 per cent. 
 
 Free. 
 
 20 per cent. 
 
 20 " 
 
 20 per cent. 
 
 30 •* 
 Free. 
 
 • 
 
 25 per cent. 
 
 30 per cent. 
 
 Free, 
 it 
 
 10 per cent. 
 Free. 
 
 per cent, 
 per cent. 
 
 
 10 
 
 25 
 20 
 
 35 
 20 
 
 Free. 
 
 25 per cent. 
 
 Free. 
 
 32^4 percent. 
 
 35 •• 
 
 25 per cent. 
 
 30 ' " 
 
 (( 
 
 27 
 

 I 
 
 Buckles, iron or steel, N. E. S 
 
 Buckram, for the manufacture of hat and bonnet 
 
 shapes 
 
 Buckthorn and Strip Fencing, of iron or steel 
 
 Buckwheat lo 
 
 Buckwheat meal or flour .... 
 
 Buds (drug). See Drugs, crude. 
 Butjgies. See Carriages. 
 
 Builders' Hardware, N. E. S 
 
 Building Plans, N. E. S 
 
 Bulbs, Flower of all kinds 
 
 Bulbs (drug). See Drugs, Crude. 
 
 Bullion, gold or silver, in bars, blocks or ingots. . . . 
 
 Bullion Fringe 
 
 Bunting ...... 
 
 Burgundy Pitch 
 
 Burrs, Brass and Copper 
 
 Burrstones, in blocks, rough or unmanufactured, not 
 
 bound up or prepared for binding into millstones 
 
 Bushes — Gooseberry, Raspberry and Currant 
 
 Bushes — Rose Bushes ...... 
 
 Bushes, N. E S 
 
 Bustles .... 
 
 Battfci 
 
 Butter Knives, plated wholly or in part 
 
 Buttons, Shoe, papier mache ; metal glove fasteners, 
 
 eyelet hooks and eyelets 
 
 Buttons, of Pearl, vegetable ivory, or horn, 
 
 8 cts, per gross and 
 
 Buttons of Hoof, Rubber, Vulcanite or Composition 
 
 4 cents per grosb and 
 
 Buttons, pantaloon and all other, N. E. S 
 
 Butts and Hinges, N. E. S. 
 
 DUTY. 
 
 27§ per cent. 
 
 Free. 
 
 }4 ct. per lb. 
 
 cts. per bush. 
 
 X ct. per lb. 
 
 32^ per cent. 
 20 per cent. 
 Free. 
 
 Free. 
 
 30 per cent. 
 
 Free. 
 
 30 per cent. 
 
 Free. 
 
 20 per cent. 
 20 per cent. 
 20 per cent. 
 22)4 percent. 
 4c. per lb. 
 35 per cent. 
 
 Free. 
 
 20 per cent. 
 
 20 
 20 
 32;^ 
 
 
 Cabbage 25 per cent. 
 
 Cabinets of Coins, collections of medals and of other 
 antiquities, including collections of postage 
 stamps Free. 
 
 Cabinet Makers' Hardware 32^ per cent. 
 
 Cachous, for sweetening the breath 35 per cent. 
 
 Cacti, Palms, Orchids, Azaleas and Flower Bulbs of 
 
 all kinds Free. 
 
 28 
 
35 per cent. 
 4 cts. per lb. 
 25 per cent. 
 35 per cent. 
 Free. 
 
 DUTY. 
 
 Calcareous Tufa ...... Free. 
 
 Calendars, advertising 6 cents per lb. and 20 per cent. 
 
 Calumba Root, unground .... Free. 
 
 Cambric, Muslins, white.... 25 per cent. 
 
 Cambric Muslins, printed or dyed ; 30 per cent. 
 
 Camwood and Sumac, and extract thereof Free. 
 
 Canary Birds 20 per cent. 
 
 Canary Seed. See Seed. 
 
 Candied Peels and Candied Fruits 
 
 Candles, paratfine wax 
 
 Candles, N. E. S. . . 
 
 Candy and confectionery 
 
 Cane and Rattans, not manufactured.. 
 
 Cane, Reed or Rattan, split or otherwise manu 
 lactured 
 
 Canes and Walking Sticks of all kinds, N. E. S 
 
 Canoes, wood 
 
 Cans and packages made of tin or other material, 
 containing fish of any kind admitted free of duty 
 under any existing law or treaty, not exceeding 
 one quart in contents, one cent and a-half on 
 each can or package ; and when exceeding one 
 quart, an additional duty of one cent and ahalf 
 for each additional quart or fractional part 
 thereof I ^2 cts. per can or pkge. 
 
 Cant Dogs 35 per cent. 
 
 Canton Flannel, dyed or colored 30 
 
 Canton Flannel, white or bleached 25 
 
 Canton Flannel, unbleached 
 
 ^7% per cent. 
 25 
 
 (( 
 
 25 
 
 (( 
 
 22 
 
 It 
 
 (( 
 
 Canvas, Jute Canvas, not pressed or calendered, 
 when imported by manufacturers of floor oil- 
 cloths for use in their factories .... Free. 
 
 Canvas of Hemp or Flax and Sail Twine, when to 
 
 be used for boats or ships' sails .... 5 per cent. 
 
 Canvas, Artists' prepared .... 27^^ per cent. 
 
 Caoutchouc, crude Free. 
 
 Capers 35 per cent. 
 
 Caplins. unfinished Leghorn Hats and Manilla Hoods. Free. 
 
 Caps and Hats, fur 25 per cent. 
 
 Caps, Hats and Bonnets, N. E. vS 30 per cent. 
 
 Caps, percussion 30 
 
 Caps, paper, for toy pistols . . 35 
 
 29 
 
 
IT 
 
 '^^"Wmatmmmmm 
 
 DUTY. 
 
 lii j 
 
 35 
 25 
 35 
 
 32/2 
 
 Capsules for bottles, manufactured of lead^ stamped, 
 lettered or plain 
 
 Capsules for bottles, N. E. S., to be rated for duty 
 according to material of which made. 
 
 Caraway Seed, crude 
 
 Carbolic or Heavy Oil 
 
 Carbons, Electric light Carbons or carbon points 
 not exceeding twelve inches in length $2.50 per 
 thousand, and in proportion for greater lengths. 
 
 Carboys, Glass, empty or filled 
 
 Cardamon Seeds, crude 
 
 Cardboard, including Bristol board, and all kinds of 
 card cut, N. E. S 
 
 Card Clothing, machine .... 
 
 Card Mounts 
 
 Cards, Curry 
 
 Cards, Easter, Christmas, New Year's, and Birthday 
 also Chromo and embossed 6c. per lb. and 
 
 Cards, Playing . , 
 
 Cards, Wool 
 
 Carpenters' Rules 
 
 Carpet Bags and Valises .... 
 
 Carpet Binding, Cotton, white 
 
 Carpet Binding, Cotton, colored 
 
 Carpet Sweepers, not plated 
 
 Carpet Sweepers, if plated ... 
 
 Carpets, viz.: treble ingrain, three-ply or two-ply car- 
 pets, composed wholly of wool 
 
 5 cts. per square yard and 
 
 Carpets, viz. : two-ply and three-ply ingrain of which 
 the warp is composed wholly of cotton or other 
 material than wool, worsted, hair of alpaca goat, 
 or other like animals. . 3 cents per square yard and 25- 
 
 Carpetting, matting and mats, of Cocoa, Jute and 
 Hemp, and carpet linings and stair pads 25 
 
 Carpets, Mats and Rugs, N. E. S 30 
 
 Car Axles and Springs, $20 per ton but not less than 35 
 
 Car Wheels 
 
 Carriages, children's ... » . 
 
 Carriages, viz. : — Railway Cars 
 
 Carriage Springs and Axles. See Axles. 
 
 Carriage Tops, Frames, Bodies and Wheels 35 
 
 Carriages for travellers, and carriages laden with 
 
 30 
 
 30 per cent. 
 
 Fiee. 
 Free. 
 
 30 per 
 Free. 
 
 cent. 
 
 per cent. 
 
 
 20 per cent. 
 
 6c. per pack. 
 
 27/^ per cent, 
 
 • 35 
 
 • 30 
 
 • 25 
 . 30 per cent. 
 
 • 27i 
 30 
 
 
 (i 
 
 <( 
 
 25 
 
 (( 
 
 per cent. 
 
 30 
 
 35 
 30 
 
 
 (( 
 
 (( 
 
 
DUTY. 
 
 Free. 
 
 merchandise, and not to include circus troupes 
 nor hawkers, under regulations prescribed by 
 Controller of Customs 
 
 Carriages, Buggies, and pleasure carts, and similar 
 vehicles, N. E. S., costing not more than fifty 
 dollars, five dollars each and twenty-five per 
 cent; costing more than fifty dollars, thirty-five • 
 
 f>er cent .... $5 each and 25 per cent. 
 
 Carriages, viz.. Farm and freight wagons, carts, 
 drays and similar vehicles 
 
 Cartavert Yihce ware, N. E. S. , indurated fibre ware, 
 vulcanized fibre ware and all articles of like 
 material 
 
 Cartridges, viz.: — Gun, rifle and pistol cartridges; 
 cartridge cases of all kinds and materials ; per- 
 cussion caps, and gun wads of all kinds 30 
 
 25 per cent. 
 
 25 per cent. 
 
 I 
 
 30 
 30 
 
 25 
 
 Cartridge satchels 
 
 Carts, hand 
 
 Carriage Dusters ...... 
 
 Carriage Hardware, N. E. S. 
 
 Carrot Seed 
 
 Cases for Jewels, Watches, Silver Ware, Plated Ware, 
 Cutlery, and other like articles . . 5 cts. each and 
 
 Cases, Toilet, etc. See Boxes, fancy. 
 
 Cashmere Mufflers, hemmed .... 5 cts. per lb. and 30 
 
 Cashmere Dolmans and Tackets, 5 cents per lb. and 30 
 
 Cash t-ailway ..... 27 J^ 
 
 Caskets, Bui:ial 25 
 
 Castor Oil 20 
 
 Casts, as models for use of Schools of Design Free. 
 
 Catgut strings or gut cord for musical instruments ; 
 cat-gut or worm gut, unmanufactured, for whip 
 and other cord .* 
 
 Catsups 
 
 Cattle, horses, sheep, swine and dogs for the improve- 
 ment of stock, under regulations made by the 
 Treasury Board and approved by the Governor 
 in Council ...... 
 
 Cattle and Sheep, living 
 
 Caustic Soda, N. E. S 
 
 Celery 
 
 Celluloid, Xylonite, or Xyolite, in sheets, and in 
 
 lumps, blocks or balls in the rough Free. 
 
 31 
 
 per cent. 
 
 per cent. 
 
 per cent. 
 
 per cent. 
 32^ per cent. 
 Free. 
 
 30 per cent. 
 
 per cent. 
 
 per cent, 
 per cent. 
 
 Free. 
 
 35 per cent. 
 
 {( 
 
 Free. 
 
 20 
 
 Free. 
 
 25 per cent. 
 
|r 
 
 I 
 
 lo per cent. 
 35 " 
 
 n 
 
 (( 
 
 DUTY. 
 
 Celluloid moulded into sizes for handles of knives 
 and forks, not bored or otherwise manufactured, 
 also MQulded Celluloid balls and cylinders, 
 ccated With tin -foil or not, but not finished or 
 further manufactured, and celluloid lampshade 
 blanks 
 
 Celluloid, fancy manufactures of ,....» 
 
 Cement, including Portland or Roman and hydraulic 
 
 or water lime, including the duty on the barrel. 40c. per brl. 
 
 fement. Rubber 25 per cent. 
 
 Chaff Cutter Knives 35 
 
 Chains, Trace, Tug and Halter ^2^4 
 
 Chains, iron or steel, 5-16 of an inch in diameter and 
 over 
 
 Chains, iron, all others, N. E. S 
 
 Chalk Stone, China or Cornwall Stone, Felspar and 
 Cliff Stone, ground or unground , . 
 
 Chalk, manufactures of, N. E. S 
 
 Chalk Lines 
 
 Chamois Skins, 17}^ per cent. 
 
 Chamomile Flowers (crude drug) not advanced in 
 value by refining or grinding or any other pro- 
 cess of manufacture, N. O P Free. 
 
 Champagne. See Wines. 
 
 Champagne Nippers ...... 35 per cent. 
 
 Charcoal 20 per cent. 
 
 Charts, Admiralty Free, 
 
 Charts and Maps, for the use of schools for the blind. Free. 
 
 Charts and Maps, N. E. S. ...... 20 per cent. 
 
 Cheese 3 cts. per lb. 
 
 Chemical preparations. See Proprietary Medicines. 
 
 Cheques, printed, lithographed, or copper or steel plate 35 per cent. 
 
 Cherries, the weight of the package to be included 
 in the weight for duty 
 
 5 ner cent. 
 
 Free. 
 
 20 per cent. 
 
 25 
 
 2 Cts. per lb. 
 ^ree. 
 
 3 cts. each. 
 2 cts. per lb. 
 35 per cent. 
 20 
 
 (( 
 
 Cherryheat welding compound 
 
 Cherry Trees, of all kinds. . . .... 
 
 Chestnuts ...... .... 
 
 Chewing Gum, sweetened... .. 
 
 Chewing Gum, not sweetened .... 
 
 Chia Seed. See Seeds. 
 
 Chicle Gum or Sappato Gum, in a crude state Free. 
 
 < chicle Gum or Sappato Gum, N. E. S. 20 per cent. 
 
 Chicory, kiln-dried, roasted or ground 4 cts. per lb. 
 
 32 
 
DUTY. 
 
 3 cts. per lb. 
 
 cent. 
 < 
 
 r brl. 
 cent. 
 
 (( 
 cent. 
 
 : cent, 
 r cent. 
 
 er cent. 
 ;r cent. 
 
 ler cent, 
 per lb. 
 
 jer cent. 
 
 ;. per lb. 
 
 s. 
 
 35 per cent. 
 Free. 
 
 per cent, 
 per cent. 
 
 (C 
 
 Chicory, raw or grejn 
 
 Chimney Linings or Vents, and inverted blocks, 
 glazed or unglazed 
 
 Chimneys, Lamp, glass 
 
 China clay 
 
 China figures (ornaments) as statuettes 
 
 China Toys 
 
 China Ware and Porcelain Ware, N. E. S 
 
 China ornaments, N. E. S. 
 
 Chloralum or Chloride of Aluminum .... 
 
 Chlorate of Potash in Crystals, when imported for 
 manufacturing purposes only 
 
 Chlorate of Potash, not further prepared than ground 
 and free'from mixture with any other substance. 
 
 Chlorate of soda 
 
 Chloride of Lime 
 
 Chocolate, viz.: — Cocoa shells and nibs, chocolate 
 and other preparations of cocoa, N. E. S 
 
 Chocolate, viz. :— Cocoa paste, chocolate paste, cocos 
 and cocoa butter 
 
 Chocolate and milk, canned 
 
 Chow-Chow .... 
 
 Chrome Steel .... . 
 
 Chromos, Chromotypes, Oleographs or artistic work 
 of similar kinds produced by any other process 
 than by hand painting or drawing.. 6 cts per lb. and 20 per cent. 
 
 Chloride of Soda Free. 
 
 Chronometers and Compasses for ships Free 
 
 Church Vestments 20 per cent. 
 
 Churns, wood 20 ** 
 
 Churns and Crocks, Earthenware ... 3 cts. per gallon 
 
 of holding capacity 3 cts. per gal. 
 
 Cider, clarified or refined 10 cts. per gal. 
 
 Cider, not clarified or refined 5 cts. ** 
 
 Cider Mills 27^ per cent. 
 
 Cigars and Cigarettes, the weight of cigarettes to in- 
 clude th^ weight of the paper covering . 
 
 $2.00 per lb., and 25 per cent. 
 
 Cigar and Cigarette holders, and cases for the same. . 35 per cent 
 
 Cinchona Bark. (See Drugs, crude) ... 
 
 Cinchona Bark* powdered 
 
 Cinnabar ... 
 
 Circulars, printed. See Advertising. 
 
 Citrate of Magnesia 
 
 c 33 
 
 35 
 35 
 30 
 
 30 per cent- 
 Free. 
 
 Free. 
 
 Free. 
 Free. 
 Free. 
 
 20 per cent. 
 
 4 cts. per lb. 
 30 per cent. 
 35 per cent. 
 15 per cent. 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 20 per cent. 
 
DUTY. 
 25 per cent. 
 
 Citrons, green 
 
 Citron, Lemon and Orange rinds in brine 
 
 Citron Peel, candied 
 
 Clays, including China clay, fire clay and pipe clay . 
 
 Clay Pipes, tobacco 
 
 Cloaks, Dolmans, Jackets, Talmas, Ulsters or any 
 other outside garment for ladies or children, made 
 up of wool, worsted or alpaca . . 5 cts. per lb. and 30 per cent. 
 
 Free. 
 
 35 per cen\ 
 
 Free. 
 
 35 per cent. 
 
 {( 
 
 30 per cent. 
 25 
 
 25 
 
 25 per cent. 
 
 Cloaks, cotton, linen or silk 
 
 Clocks, tower 
 
 Clocks, N. E. S. 
 
 Clock springs and clock movements other than for 
 tower clocks, complete or in parts 
 
 Clothes Wringers 25 cts. each and 20 per cent. 
 
 Clothes Wringers, Rubber Rollers for, if fitted up 
 with Iron shaft, as parts of Wringers, and duti- 
 able as provided b) Lection 61, clause 2, of the 
 Customs' Act, and if of rubber only 
 
 Cloths, Doeskins, Cassimeres, Tweeds, Coatings, 
 Overcoatings, and Felt Cloth, N. E.S. composed 
 wholly or in part of wool, worsted, hair of Alpaca 
 goat and other like animals. . .5 cts. per lb. and 25 per cent. 
 
 Cloths, not rubbered or made waterproof, whether of 
 wool, cotton, unions, silk or ramie, sixty inches 
 or over in width and weighing not more than 
 seven ounces to the square yard when imported 
 exclusively for the manufacture of mackintosh 
 clothing, under regulations to be adopted by 
 Governor in Council 12^ per cent. 
 
 Clothing, donations for charitable purposes Free. 
 
 Clothing, viz.: — Collars of cotton, linen, xylonite, 
 
 xyolite or celluloid 24 cts. per doz. & 25 p'er cent. 
 
 Clothing, viz.: — Cuffs of cotton, linen, xylonite, xyolite 
 
 or celluloid 4 cts. per pair and 25 per cent. 
 
 Clothing, viz.: — Shirts, costing more than three dol- . . 
 lars per dozen $1.00 doz. and 
 
 Clothing, viz.:— Shirts, N. E.S 
 
 Clothing, viz.: -Corsets, linen, silk and cotton c oth- 
 ing and other articles made from cotton fabrics, 
 N.O.P. 32>^ percent. 
 
 Clothing, viz. :■ — Socks and stockings of all kinds, 
 
 N E.S 10 cts. per doz. prs. & 35 per cent. 
 
 Clothing, viz : —Knitted goods of every description, 
 
 including knitted underwear, N. E. S 35 per cent. 
 
 25 
 
 35 
 
 per cent, 
 per cent. 
 
 34 
 

 «( 
 
 DUTY. 
 
 Clothing, viz., Silk Circulars lined with fur 32)^ per cent. 
 
 Clothing, viz., Woolen Circulars lined with fur 
 
 ...... 5 cts per lb. and 30 per cent. 
 
 Clothing, ready made, and wearing apparel of every 
 description, composed wholly or m part of wool, 
 worsted, the hair of the Alpaca goat, or other like 
 animals, N. O. P. 5 cts. per lb. and 30 per cent. 
 
 Clothing, India Rubber Clothing, and clothing made 
 waterproof with india rubber 35 
 
 Clover Seed. See Seeds. 
 
 Cloves, unground 
 
 Cloves, ground 
 
 Coali Anthracite 
 
 Coal, Bituminous 
 
 Coal Dust, Anthracite 
 
 Coal Dust, N. E. S 
 
 Coal Facings 
 
 Coal Oil. See Oils. 
 
 Coal Oil, gas and electric light fixtures, or 
 thereof 
 
 Coal Tar and Coal Pitch i 
 
 Coal Tar Dyes. See Aniline Dyes. 
 
 per cent. 
 
 I2>^ 
 • 25 
 
 . Free. 
 
 60 cts, per ton.^ 
 
 . Free. 
 
 . 20 per cent 
 
 .20 
 
 t( 
 
 parts 
 
 • .. 27 yz per 
 .... Free. 
 
 cent. 
 
 Coat Hangers, as labels 
 Cobalt, ore of. 
 Cobblers' Wax 
 
 Cochineal 
 
 Cocoa and milk, canned 
 
 15 cts. per lb. and 25 per cent. 
 
 Free. 
 
 ...... 20 per cent. 
 
 Free. 
 
 30 per cent. 
 
 Cocoa Beans, not roasted, crushed or ground Free. 
 
 Cocoa shells and nibs, chocolate and other prepara- 
 tions of cocoa, N. E. S. .20 per 
 
 Cocoa paste, chocolate paste, cocos and cocoa butter. 4c per 
 
 Cocoa Matting, Mats and Carpeting .... 25 per 
 
 Cocoanuts, when imported from the place of growth 
 by a vessel direct to Canadian port 
 
 Cocoanuts, N. E. S 
 
 Cocoanut, desiccated, sweetened or not 
 
 Cocoanut Oil and Palm Oil in their natural state 
 
 Codfish, shredded 
 
 Cod Liver Oil ..:..',' .A... 
 
 Coffee and Milk, canned ...... 
 
 Coft'ee, condensed, condensed coftee with milk, milk 
 foods and all similar preparations . . ..:... 30 
 
 Coffee, green, and Tea, N. E. S . . 10 
 
 35 
 
 cent. 
 
 lb. 
 
 cent. 
 
 50c. per 100 
 
 $1 per 100 
 
 5 cts. per lb. 
 
 Free. 
 
 21; 
 
 20 
 
 30 per cent. 
 
 pT cent. 
 « 
 
 per '^ent. 
 
hit 
 
 hi 
 
 iU 
 
 DUTY. 
 Coffee, green, and Tea, imported direct from the 
 
 country of growth and production . . Free. 
 
 This item shall inchide tea and coffee pur- 
 chased in bond in any country where tea and 
 coffee are subject to customs duty, provided 
 there is satisfactory proof that the tea or 
 coffee so purchased in bond is such as might 
 be entered for home consumption in the 
 country where the same is purchased. 
 Coffee, roasted or ground, when not imported direct 
 from the country of growth and production. 
 
 ...... 2c. per lb. and lo per cent. 
 
 Coffee, roasted or ground, and all imitations of and 
 
 substitutes for, N. E. S. ...... 2 cts. per lb. 
 
 Coffee, Extract of, N. E. S., or substitutes therefor 
 
 3 cts. per lb. 
 2yh per cent. 
 25 
 30 
 25 per cent. 
 
 25 
 30 
 30 
 
 of all kinds 
 
 Coffee Mills 
 
 Coffins and Caskets 
 
 Coffin Trimmings, plated .... 
 
 Coin, U. S. Silver (file 11228-94) 
 
 Coins, cabinets of, collections of medals and of other 
 antiquities, including collections of postage stamps 
 Coins, gold and silver, except U. S. silver c^in .... 
 
 Coir and Coir Yarn ...... 
 
 Coke 
 
 Collar Buttons or Studs 
 
 Collars, of linen, cotton, xylonite, celluloid, or 
 
 xyolite 24 cts. per doz. and 
 
 Collars, embroidered 
 
 Collars, lace .... 
 
 Collodion 20 cts. per gall, and 20 
 
 Cologne. See Perfumed Spirits. 
 
 Colours, viz., Dry white and red lead, oiange mineral 
 
 and zinc white 5 
 
 Colours, viz.. Paints and colours, ground in spirits, 
 
 and all spirit varnishes and lacquers 
 
 Colours, viz.. Ochres, ochrey earths, raw siennas, and 
 
 colours, dry, N. E. S. 
 
 Colours, viz., Oxides, dry fillers, fire-proofs, umbers 
 
 and burnt siennas, N. E. S 
 
 Colours and Paints, rough stuff and fillers, N. E. S. 
 Colours, viz., Ultra-marine blue, dry or in pulp. . . . 
 Colours, Metallic, viz., Oxidts of cobalt, copper and 
 
 tin, N. E. S Free. 
 
 36 
 
 Free. 
 Free. 
 Free. 
 Free. 
 25 per cent. 
 
 per cent. 
 
 5 per cent. 
 $1 per gall. 
 20 per cent. 
 
 25 
 
 25 
 Free 
 
 (( 
 
 (( 
 
tt 
 i( 
 it 
 
 4( 
 
 (I 
 <( 
 
 DUTY. 
 
 Colour lioxes, japanned 25 per cent 
 
 Combs, all kinds of dress and toilet 35 
 
 Combs, curry .... 32)^ 
 
 Combs, iron or horn, mane. . . • • • 32^ 
 
 Commercial Blank Forms, printed, lithographed, or 
 copper or steel plate 
 
 Communion Plate, when imported for use of 
 Churches .... 
 
 Compasses, for ships 
 
 Composition Metal, for the manufacture of filled 
 gold watch cases 
 
 Composition Ornaments .... 
 
 Condensed Coffee, condensed coffee with milk, milk 
 foods and all similar preparations ..... 
 
 Condensed Milk 
 
 Confectioner's boxes, printed or not .... 
 
 Confectionery and Candy .... 
 
 Copal Gum 
 
 Copper Grain and Shot, used by jewellers as alloy. . 30 percent. 
 
 Copper, Precipitate of, crude Free. 
 
 Copper and Brass nails, rivets and burrs, and manu- 
 factures of copper or brass, N. E. S. 
 
 Copp6r, black oxide of, and Platinum, for use in the 
 manufacture of chlorate 
 
 Copper, old and scrap, and copper in pigs, bars, rods 
 and bolts, in lengths not less than six feet, cop- 
 per ingots, sheets, plates and sheathing, not 
 planished or coated 
 
 Copper seamless drawn tubing 
 
 Copper rods, viz : — Brass, iron or steel rolled, round 
 wire rods under three-eights of an inch in 
 diameter, and rolled copper rods one inch or 
 under in diameter, when imported by wire manu- 
 facturers for use in making wire in their own 
 factories 
 
 Copper rollers, viz.: -Blanketing and lapping, and 
 discs or mills for engraving copper rollers, when 
 imported by cotton manufacturers, calico printers 
 and wall paper manufacturers, for use in their 
 own factories only 
 
 Copper Rollers, for use in calico printing, when im- 
 ported by calico printers for use in their factories in 
 the printing of calicoes and for no other purpose, 
 (such rollers not being manufactured in Canada) Free. 
 
 37 
 
 35 per cent. 
 
 Free. 
 Free. 
 
 10 per cent. 
 35 '• 
 
 30 " 
 3 cts. per lb. 
 35 per cent; 
 35 per cent. 
 Free. 
 
 30 per cent. 
 Free. 
 
 Free. 
 Free. 
 
 Free. 
 
 Free. 
 
wmm§. 
 
 ! I 
 
 ■ 11 I 
 
 { 
 
 m 
 
 DUTY. 
 30 pa: cent. 
 Free. 
 
 1 5 per cent. 
 
 i( 
 
 (( 
 
 (t 
 
 Copper Sheets, tinned or planished .... 
 
 Copper, Sulphate of, or Blue Vitriol .... 
 
 Copper Wire 
 
 Copper, Iron and Brass Wire, twisted, imported by 
 manufacturers of boots and shoes for use in their 
 factories 
 
 Copper and Brass Wire Cloth 
 
 Copperas, or Sulphate of Iron 
 
 Copying Books 
 
 Coral 
 
 Cordage, viz.: — twine and cotton cordage of all kinds 
 
 Cordage, N. E. S. i^ els. per lb. and 
 
 Cords and Tassels 
 
 Coriander Seed, crude .... ...... 
 
 Corkscrews, plated . . 
 
 Corkscrews, iron or steel, not plated 
 
 Cork matting or carpet. 4cts. per sq. yd. but not less than 30 per cent. 
 
 Corks, and other manufactures of Cork-wood and 
 Cork-bark, N. E. S 
 
 Cork-wood or Bark, unmanufactured 
 
 Corn, canned. See Vegetables. 
 
 Corn Flour, when found to contain all the properties 
 of the corn or corn meal, less the bran and oih it 
 parts, removable by bolting only, and not capable 
 of being used as s'^rch without further change. 20 percent. 
 
 Corn, Desiccated, Cracked Corn and Hominy 20 per cent. 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 35 per cent, 
 
 20 
 
 25 
 10 
 
 30 
 Free. 
 
 30 per cent. 
 27/^ PC'' cent. 
 
 20 per 
 Free. 
 
 cent. 
 
 25 
 
 (( 
 
 Free. 
 
 Corn, Green, as vegetables 
 
 Corn, viz. : Indian Corn of the varieties known as 
 *' Southern White Dent Corn," or horse tooth 
 ensilage corn ; and " Western Yellow Dent 
 Corn, or horse tooth ensilage corn, when im- 
 ported to be planted or sown for soiling and 
 ensilage, pnd for no other purpose, under regula- 
 tions to to be made by the Governor-in-Council. 
 
 Corn, viz. : On imported Indian Corn, to be kiln- 
 dried and ground into meal for human food, or 
 ground into meal and kiln -dried for such use, 
 under such regulations as are made by the Gov- 
 ornor-in-Council, there may be allowed a draw- 
 back of ninety per cent, of the duty paid. 
 
 Corn, Indian, N. E. S. .... 7^ cts. 
 
 Cornmeal ..... .... 40 cts. 
 
 Cornstarch. See Starch. 
 
 Corsets .... .... .... .... . . 32^ per cent. 
 
 3«i 
 
 per 
 per 
 
 bush, 
 bbl. 
 
V. 
 
 cent. 
 
 cent. 
 
 cent. 
 : cent, 
 
 K 
 (C 
 
 I( 
 (( 
 
 X cent. 
 er cent, 
 sr cent. 
 
 r cent. 
 
 er cent. 
 ;r cent. 
 
 bush, 
 bbl. 
 
 ler cent. 
 
 DUTY. 
 
 Corset Laces . . .... .... .... 30 per cent. 
 
 Corset clasps, spoon clasps or busks, blanks, busks, 
 side steels and other corset steels, whether plain, 
 japanned, lacquered, tinned or covered with 
 paper or cloth ; also back bone or corset wires, 
 covered with paper or cloth, cut to lengths and 
 tipped with brass or tin, or untipped, or in 
 coils .... 5 cts. per lb. and 20 per cent. 
 
 Cottolene, viz.. Lard, lard compound and similar 
 substances, cottolene and animal stearine of all 
 kinds, N. E. S .... 2 cts. per lb. 
 
 Cotton Bags, made by use of needle .... 32 J per cent. 
 
 Cotton Bags, seamless .... 20 per cent. 
 
 Cotton Batts, batting and sheet wadding, dyed or not. 22^ per cent. 
 
 Cotton Fabrics, viz , Grey, unbleached cotton fabrics. 
 This mcludes cotton sheetings, drills, ducks, 
 cheese cloths, cotton or canton flannels, grey or 
 unbleached, not stained, painted or printed :-?2i per cent. 
 
 Cotton Fabrics, viz., White or bleached cotton 
 fabrics, N. E. S, This includes scrims and win- 
 dow scrims. Cambric cloths. Muslin apron 
 checks, brilliants, cor^s, piques, Lenos mosquito 
 nettings, Swiss Jaconets and Cambric Muslins, 
 Lawns and goods of like description, bleached 
 or white ; but not printed, dyed or coloured ... 25 per cent. 
 
 Cotton Fabrics, printed, dyed or coloured. This 
 includes Prints, Printed Shirtings, Furniture 
 Prints, Cretonnes, Plain Prints, Silesias, Sateens, 
 French Prints, Cambrics, Window Holland, 
 Shirtings, Cotton Italians, Wigans, Cotton Al- 
 pacas, Jeans, Coutills, Casbans, Muslins, Nets, 
 Lawns, Tarlatans, Denims, Drillings, Bed- 
 tickings, Ginghams, Plaids, Cotton or Canton 
 Flannels, Flannele'.tes, Cotton Tennis Cloth, . 
 Striped Zephyrs, Ducks and Drills, checked and 
 striped Shirtings, Cottonades, Kentucky Jeans, 
 Pantaloon Stuffs, aud goods of like description 
 when printed, dyed or coloured .... 
 
 Cotton Knitted goods of every description, including 
 knitted underwear, N. E, S 
 
 Cotton Clothing, viz., Corsets, linen, silk and cotton 
 clothing and other articles made from cotton 
 fabrics, N. O. P. 32 j5^ per cent. 
 
 39 
 
 30 per cent. 
 35 per cent. 
 
 L^i 
 
BHSSHm 
 
 1 I 
 
 DUTY. 
 Cotton sewing thread in hanks, coloured, bleached 
 
 or unbleached, three and six cord I2| per cent. 
 
 Cotton sewing thread and crochet cotton, on spools 
 
 or tubes or in balls, and all other cotton thread, 
 
 .... .... .... .... N. E. S. 25 per cent. 
 
 Cotton Sheets .... .... . . 32^^ *' 
 
 Cotton Socks and Stockings, 10 cts. per doz. prs. and 35 per cent. 
 Cottons, viz., J eans, sateens and coutils when imported 
 
 by corset and dress stay makers for use in their 
 
 own factories .... .... .... 25 per cent. 
 
 Cotton Rags Free. 
 
 Cotton seed cake and cotton seed meal ... .... Free. 
 
 Cotton Towels .... 25 per cent. 
 
 Cotton warps and cotton yarns^ dyed or undyed, 
 
 .... .... .... .... N. E. S. 25 per cent. 
 
 Cotton Wool and cotton waste Free. 
 
 Cotton yarns, No. 40 and finer .... .... Free. 
 
 Counterpanes or Quilts, woven, white .... 25 per cent. 
 
 Counterpanes or Quilts, white, with woven colored 
 
 border, and colored cotton quilts, woven 30 " 
 
 Counters and Dice, bone .... .... 20 " 
 
 Court Plaster .... .... .... .... 25 *' 
 
 Crab Apples The barrel containing same to be 
 
 free of duty .... .... .... .... 40 cents per bbl. 
 
 Cracked Corn and Cracked Wheat .... .... 20 per cent. 
 
 Cranberries.... .... .... 25 percent. 
 
 Crapes, black .... .... .... .... 20 per cent. 
 
 Crayons and chalks .... .... .... .... 20 " 
 
 Cream of Tartar, in crystals .... Free. 
 
 Cream of Tartar, N, E. S. .... .... .... 20 per cent. 
 
 Crochet Cotton, on spools or tubes, or in balls .... 25 per cert. 
 
 Crocus composition (oxide of iron) for buffing or 
 
 polishing metals .... .... .... .... 25 per cent. 
 
 Crowbars .... .... .... 30 '* 
 
 Crucibles, plumbago .... .... .... .... Free. 
 
 Crucibles, sand .... .... .... .... 20 per cent. 
 
 Cryolite or Kryolite, Mineral Free. 
 
 Cubic Nitre, or nitrate of soda .... .... Free. 
 
 Cucumbers, green .... .... 25 percent. 
 
 Cudbear and Archill, extract of Free. 
 
 Cuff Buttons or Studs 25 per cent. 
 
 Cuffs, .otton, linen, xylonite, celluloid or xyolite, 
 
 4 cts. per pair and 25 *• 
 
 Cultivators .... .... .... .... 20 percent. 
 
 40 
 
Cummin Seed, crude... .... .... 
 
 Cups and other prizes, won in bonafide competitions . 
 
 Curd Knives .... 
 
 Curling Stones of granite .... 
 
 Curling Tongs, not plated .... . . . . 
 
 Curling Tongs, plated . . .... . . . . 
 
 Currants, dried 
 
 Currants, green, the weight of the package to be in- 
 cluded in the weight for duty .... 
 
 Currant Bushes .. .. 
 
 Curry Combs and Curry Cards .... 
 
 Curry Powder .... . . . . . 
 
 Curtain Poles 
 
 Curtain Pole Ends, Rings and Brackets 
 
 Curtains, bamboo .... .... .... .... 
 
 Curtains when made up, trimmed or untrimmed .... 
 
 Cutch or Gambier and Terra Japonica .... .... 
 
 Cutlery, viz., table cutlery, N. E. S .... 
 
 Cutlery, plated, viz., knives plated wholly or in part. 
 
 Cutlery, N . O. P. , not plated .... 
 
 Cutters and Sleighs .... .... 
 
 •Cuttle fish bone, crude, not manufactured, burned, 
 calcined, ground, or steamed .... 
 
 Cyanide of Potassium .... 
 
 DUTY. 
 Free. 
 Free. 
 
 35 per cent. 
 Free. 
 
 27^ per cent. 
 30 per cent, 
 
 1 ct. per lb. 
 
 2 cts. per lb. 
 20 per cent. 
 
 25 " 
 30 " 
 30 " 
 
 30 per cent 
 30 " 
 Free. 
 
 32^ percent. 
 35 per cent. 
 25 " 
 30 " 
 
 Free. 
 Free. 
 
 ,( 
 
 cent. 
 
 cent, 
 cent. 
 
 cent. 
 
 D 
 
 Damask of linen, including napkins, doylies, tray 
 cloths, sideboard covers, damask stair linen and 
 diaper .... .... 25 percent. 
 
 Dammar Gum .... .... Free. 
 
 Darning Needles .... 30 per cent. 
 
 Dates .... .... .... 25 per cent. 
 
 Decalcomanie, or transfer pictures . . 6 cts. per lb. and 20 per cent. 
 
 Decanters, glass 30 per cent. 
 
 Degras, viz. : Oleo-stearine and Degras when im- 
 ported by manufacturers of leather for use in the 
 manufacture of leather in their factories Free. 
 
 Demijohns, earthenware or stoneware, 
 
 .... 3 cents per gallon of holding capacity. 3 cts. per gal. 
 
 Demijohns, Glass, empty or filled 30 per cent. 
 
 Dental and Surgical Instruments ofall kinds 15 ** 
 
 Desiccated Cocoanut, sweetened or not 5 cts. per lb. 
 
 Dextrine, or British Gum .... ...... 10 per cent. 
 
 41 
 
18' -ii 
 
 n¥ 
 
 i 
 
 ii 
 
 ^F 
 
 Diamonds, unset, or diamond dust or bort, and black 
 diamonds for borers .... 
 
 Diamond Drills, for prospecting for minerals, not to 
 include motive power . . 
 
 Diaper, viz. : Damask of linen, including napkins, 
 doylies, tray cloths, sideboard covers, damask 
 stair linen and diaper 
 
 Dice, bone 
 
 Dogs for the improvement of stock, under regulations 
 made by the Treasury Board and approved by 
 the Governor-in-Council 
 
 Dogs, n. e. s 
 
 Dolls, of all kinds and materials 
 
 Doylies, linen damask 
 
 Drafts, unsigned 
 
 Dragon's Blood 
 
 Dram pipes, sewer pipes, chimney linings or vents, 
 and inverted blocks, glazed or unglazed, and 
 earthenware tiles 
 
 Drain Tiles, unglazed 
 
 Drawings, Paintings, Prints, Engravings and Build- 
 ing Plans, n. e. s 
 
 Dress Sleeve Protectors or Shields 
 
 Driers, Liquid and J.^.pan, n. e. s . . 20 cts. per gal. and 
 
 Drills, diamond, for prospecting for minerals, not to 
 include motive power 
 
 Drills, hand, as tools 
 
 Drills, viz. ; Seed drills .... 
 
 Drugs, crude, such as barks, beans, benies, flowers, 
 roots, balsams, buds, bulbs, fruits, insects, grains, 
 gums and gum resins, herbs, leaves, nuts, fruits 
 and stem seeds — any of the foregoing which are 
 not edible and in a crude state and not advanced 
 in value by refining or grinding or any other pro- 
 cess of manufacture and not otherwise provided 
 for 
 
 Drugs, n. e. s 
 
 Drugs, Compounded. See Proprietary Medicines. 
 
 Dry Plates, photographic 
 
 Duck, Cotton, printed, dyed or coloured 
 
 Duck, Cotton, unbleached . . 
 
 Duck, Cotton, white or bleached 
 
 E uck. Linen .... 
 
 42 
 
 DUTY. 
 Free. 
 Free. 
 
 25 per cent. 
 20 per cent. 
 
 Free. 
 
 20 per cent. 
 
 35 per cent, 
 
 25 per cent. 
 
 35 per cent. 
 
 Free. 
 
 35 per cent. 
 20 per cent. 
 
 20 per cent. 
 32^ pe." :ent. 
 20 per cent. 
 
 Free. 
 
 35 per cent. 
 
 20 per cent. 
 
 Free. 
 
 20 per cent. 
 
 30 per cent. 
 30 per cent. 
 22^ per cent. 
 25 per cent. 
 20 per cent. 
 
iH 
 
 cent* 
 
 cent, 
 cent, 
 cent, 
 cent, 
 cent. 
 
 DUTY. 
 
 Duck, for belting and hose when imported by manii- 
 
 facturers of rubber goods for use in their factory. Free. 
 
 Dulse, in natural state Free. 
 
 Dust, brass, iron or steel , 20 per cent. 
 
 Dust, marble .... 20 per cent. 
 
 Dutch or Schlag Metal Leaf 25 per cent. 
 
 Dyeing or tanning articles, in a crude state, used in 
 dyeing or tanning, n. e. s. ; berries for dyeing or 
 used for composing dyes ; turmeric, nut galls ; 
 lac, crude, seed, button, stick and shell ; indigo, 
 indigo paste and extract of, and indigo auxiliary 
 or zinc dust ; persis, or extract of archill and 
 cudbear, terra japonica, gambler or cutch, extract 
 of logwood, fustic, oak ?\d of oak bark ; cam- 
 wood and sumac and extract thereof, tanners' 
 bark, hemlock bark and oak bark ; ground log- 
 wood, ground fustic, and patent prepared dyes. . Free. 
 
 Dyes, Aniline and Coal Tar Dyes, in bulk or package 
 
 of not less than one pound in weight Free. 
 
 Dyes, patent prepared Free. 
 
 Dyes, N. E. S. . . 20 per cent. 
 
 Dynamite, viz., nitro- glycerine, giant powder, nitro 
 
 and other explosives ...... 4 cts. per lb. 
 
 E 
 
 Earth Closets, wood 30 per cent. 
 
 Earthenware and Stoneware, viz., Demijohns or jugs, 
 churns or crocks, 3 cents per gallon of holding 
 capacity 3 cts. perl.G. 
 
 Earthenware, viz., China and porcelain ware, also 
 earthenware and stoneware, brown or coloured 
 and Rockingham ware, white granite or iron- 
 stoneware, *'C.C." or cream-coloured ware, 
 decorated, printed or sponged, and all earthen- 
 ware, N. E. S 30 per cent. 
 
 Earthenware or stone ink bottles, not exceeding three 
 
 ounces capacity 20 per cent. 
 
 Earthenware, viz.. Drain tiles, not glazed 20 per cent. 
 
 Earthenware, viz.. Drain pipes, sewer pipes, chimney 
 linings or vents, and inverted blocks, glazed or 
 unglazed, and earthenware tiles 35 per cent. 
 
 Edge Tools, N. E. S .35 *' 
 
 Effects, Settlers'. See Settlers' Effects. 
 
 43 
 
 il 
 
:-^ 
 
 a IP 
 
 ifliiii 
 If pin 
 
 25 per cent. 
 
 10 per cent. 
 
 27/^ per cent. 
 
 DUTY. 
 
 Effects, viz.: Apparel, wearing, and other personal 
 and household effects (not merchandse) of Biliish 
 subjects dying abroad, but domiciled in Canada. Free. 
 
 Eggs .' 5 cts. per doz. 
 
 Egg Cases containing eggs, ** not being packages for 
 exportation only," are dutiable. 
 
 Egg Albumen . ... 20 per cent. 
 
 Egg Yolk Free. 
 
 Elastic, round or flat, including garter elastic 30 per cent. 
 
 Elastic Rubber Thread Fre?. 
 
 Elastic Webbing 20 per cent; 
 
 Electric Apparatus, viz. : Telephone and telegraph 
 instruments ; telegraph, telephone and electric 
 light cables ; electric and galvanic batteries, 
 electric motors, generators, dynamos, sockets 
 and electric apparatus, n. e. s 
 
 Electric Light Carbons or Carbon points, not exceed- 
 ing twelve inches in length, $2.50 per thousand, 
 and in proportion for greater lengths. 
 
 Electric Light Glass Bulbs 
 
 Electric light. Gas and coal oil fixtures, or parts 
 thereof .... 
 
 Electric Light Shades, viz. : Insulators of all kinds, 
 and lamps, including arc and incandescent ; 
 lamp chimneys, sidelights, and head-lights, 
 lamp, gas-light and elfictric-light shades, and 
 globes— for lanterns, lamps, electric lights and 
 gas lights 
 
 Electroplate, and gilt of all kinds, N. E. S 
 
 Electrotypes. See Stereotypes. 
 
 Elemy gum 
 
 Elixirs. See Proprietary Medicines. 
 
 Embalming Boards ■. 
 
 Embroideries 
 
 Embroideiy and Sewing Silk ...... ...... 
 
 Emeiy, in bulk, crushed or ground 
 
 Emery Paper, sand, flint and glass paper 
 
 Emery Wheels and manufactures of emery, N.E.S. 25 
 
 Enamelled cloth for carriages ...... 
 
 30 per cent, but not less than 4 cents per yd. 
 
 Enamelled iron or steel ware, including signs and let- 
 ters enamelled on any metal and granite or agate 
 ware • 35 per cent. 
 
 Enamel Sizing and Sizing Cream . . 10 per cent. 
 
 44 
 
 30 per cent. 
 30 per cent. 
 
 Free. 
 
 30 per cent. 
 
 (( 
 
 30 
 
 25 
 Free. 
 
 20 per cent. 
 
 (( 
 
n^ 
 
 Engraved plates, viz., Plates engraved on wood, and 
 on steal or other metal, and transfers taken from 
 the same 
 
 Engravings, paintings, drawings, and building plans, 
 N. E. S.. 
 
 Eno's Fruit Salts 
 
 Entomological specimens .... 
 
 Envelopes, printed or not .... 
 
 Esparto or Spanish Grass, and other grasses or pulp 
 of, including fancy grasses, dried bu*^^ not other- 
 wise manufactured 
 
 Essences, Alcoholic $2.i2}4 per gallon and 
 
 Essential Oils .... 
 
 Ether, Nitroi^j, viz.. Nitrous ether, sweet spirits of 
 
 nitre and aromatic spirits of ammonia 
 
 $2.12)4 per gall, and 
 
 Ether Sulphuric 
 
 Evergreens, for decorations 
 
 Excelsior 
 
 Extracts, Alcoholic $2.i2}4 per gal. and 
 
 Extracts of Meat and Fluid Beef not. medicated 
 
 Extracts of Logwood, Fustic, Oak, and of Oak Bark 
 
 Extract of Malt,(non-alcoholic)for medicinal purposes 
 
 Eyeglasses and Spectacles 
 
 Eyeglass and Spectacle frames, parts of 
 
 Eyelets and eyelethooks, and metal glove fasteners . . 
 
 Eyes, glasses 
 
 DUTY. 
 
 20 per cent. 
 
 20 per cent. 
 
 25 *• 
 
 Free. 
 
 35 per cent. 
 
 Free. 
 
 30 per cent. 
 
 10 per cent. 
 
 30 per cent. 
 
 5 cts. per lb. 
 
 20 per cent. 
 
 25 " 
 
 30 *' 
 
 25 " 
 
 Free. 
 
 25 per cent. 
 
 30 
 
 20 per cent. 
 
 Free. 
 
 20 per cent. 
 
 :nt, 
 
 pent. 
 
 :ent. 
 
 yd. 
 
 Icent. 
 Icent. 
 
 Facings, for foundries, coal 
 
 Facings, for foundries, plumbago 
 
 Fancy boxes, &c. See Boxes. 
 
 Fanning Mills and parts 
 
 Fans, to be rated for duty according to material of 
 
 which made 
 Farina. See Starch. 
 
 Farm Wagons and Carts. (See Carriages.) 
 
 Farriers Knives, not plated 
 
 Fashion Plates, (tailors and mantle makers) 
 
 6 cents per pound and 
 
 Faucets, brass, copper or plated ...... 
 
 P'aucets, all wood 
 
 Faucets, iron or steel, not plated ..... 
 
 45 
 
 20 per ceat. 
 25 
 
 35 per cent. 
 
 25 per cent. 
 25 per cent. 
 
 20 per cent. 
 30 per cent. 
 25 per cent 
 27^ per cent. 
 
Wf 
 
 DUTY. 
 20 per cent. 
 30 per cent. 
 30 per cent. 
 
 Free. 
 
 Free. 
 Free. 
 
 I7|f per cent. 
 
 Feathers, undressed 
 
 Feathers, N. E. S 
 
 Feather Beds and Pillows 
 
 Felloes of hickory wood, rough sawn to shape only, 
 or rough sawn and bent to shape, not planed, 
 smoothed or otherwise manufactured, and D 
 shovel handles of wood 
 
 Felspar, viz. : Chalk stone, china or Cornwall stone, 
 felspar and cliff stone, ground or unground 
 
 Felt, Adhesive, for sheathing vessels. . . 
 
 Felt, wool, pressed, of all kinds, not filled or covered 
 by or with any woven fabric 
 
 Felt Cloth, N. E. S 5 cents per lb. and 25 per cent 
 
 Fence Posts, N. E. S Free. 
 
 Fencing, viz. : Barbed wire fencing of iron or steel. ^ cent per lb. 
 
 Fencing, viz. : Buckthorn and strip fencing of iron 
 
 or steel . . . . /^ cent per lb. 
 
 Fennel Seed and Fenugreek Seed, crude Free. 
 
 Ferro-manganese, ferro-silicon, spiegeleisen 5 per cent. 
 
 Ferrules of brass, or plated, N. E. S 30 per cent. 
 
 Ferrules, of wire, iron or steel, N. E. S. 27^ per cent. 
 
 Fertilizers, compounded or manufactured 10 per cent. 
 
 Fertilizers, uncompounded or unmanufactured, in- 
 cluding kainite or German potash salts, German 
 mineral potash, bone-dust, bone black or charred 
 bone and bone-ash, fish oflfal or refuse, guano 
 and other animal or vegetable manures 
 
 Fibre, Mexican, and Tampico or Istle, Jind vegetable 
 fibres, natural 
 
 Fibre, Vulcanized, in sheets . . 
 
 Fibre ware, N. E. S., Cartavert, indurated fibre ware, 
 vulcanized fibre ware and all articles of like 
 material 
 
 Fibreware, fancy manufactures of 
 
 Fibrilla 
 
 Figs 
 
 Filberts, shelled 
 
 Filberts, not shelled 
 
 File Blanks .... 
 
 Files and Rasps 
 
 Filings, Brass 
 
 Filings, iron or steel 
 
 Fillers. See Colours. 
 
 Fillets of Cotton and Rubber, not exceeding seven 
 
 46 
 
 Free. 
 
 Free. 
 
 25 per cent. 
 
 25 per cent. 
 
 35 per cent. 
 
 Free. 
 
 25 per cent. 
 
 5 cts. per lb. 
 
 2 CIS. per lb. 
 27^ per ceut. 
 
 35 per cent. 
 
 30 per cent. 
 27/4 per cent. 
 
fl 
 
 DUTY. 
 
 Int. 
 lib. 
 lib. 
 iut. 
 
 Int. 
 Int. 
 
 Ut. 
 
 inches wide, when imported by and for the use 
 of manufacturers of card clothing. . . 
 
 Films, viz., Albumenized and other papers and films 
 chemically prepared for photographers' use 
 
 Filter paper, in sheets 
 
 Fire-Arms, N. E. S 
 
 Fire-arms for use of Army and Navy 
 
 Fire-brick for electrical purposes, and fire-brick for 
 
 locomotives (not classed as manufactures) 20 per cent. 
 
 Fire-bricks, not to include stove linings, for manu- 
 facturing purposes 
 
 Fire-brick for building or repairing furnace for gas 
 works 
 
 Fire-brick for baker's ovens • 
 
 Fire-brick or tiles for lining stoves and furnaces,N.E.S. 
 
 Fire-clay 
 
 Free. 
 
 30 per cent. 
 25 per cent. 
 20 per cent. 
 Free. 
 
 Free. 
 
 Fire-clay Gas Logs 
 
 Fire-clay Gas Retorts 
 
 Fire Engines and extinguishers 
 
 Firewood, N. E. S 
 
 Fire-works 
 
 Fish, viz.: 
 
 Mackerel 
 
 Herrings, pickled or salted 
 Salmon, pickled or salted 
 
 Free. 
 
 Free. 
 
 20 per cent. 
 
 Free 
 
 20 per cent. 
 
 20 per cent. 
 
 35 per cent. 
 
 Free. 
 
 25 per cent. 
 
 ..... I ct. per lb. 
 
 .... ^2 cent per lb. 
 
 I ct. per lb. 
 
 All other fish, pickled or salted, in barrels i ct. per lb. 
 
 Foreign caught fish, imported otherwise than in 
 barrels or half barrels, whether fresh, dried, 
 salted or pickled, not specially enumerated 
 or provided for by this Act 50 cts. per loo'lbs. 
 
 Fish, .smoked and boneless fish. . i cent per lb. 
 
 Codfish, shredded 25 per cent. 
 
 Anchovies and Sardines, packed in oil and other- 
 wise, in tin boxes, measuring not more 
 than five inches long, four inches wide, and 
 
 three and one half inches deep 5 cts. per box. 
 
 In half boxes, measuring not more than five 
 inches long, four inches wide, and one and 
 
 five-eighths deep 2^ cts per box. 
 
 In quarter boxes, measuring not more than 
 four inches and three-quarters long, three 
 and one half inches wide, and one and a 
 quarter deep .... 2 cts. per box. 
 
 When imported in any other form ... 30 per cent. 
 
 47 
 
 11 
 
 m 
 
 tL-l 
 
 i 
 
T 
 
 
 n 
 
 "!! 
 
 DUTY. 
 Fish, fresh or dried, N, E. S., imported in barrels or 
 
 half barrels i cent per lb. 
 
 Salmon and all other fish prepared or preserved, 
 including Oysters, not specially enumerated 
 
 or provided for in this Act 25 per cent. 
 
 Oyster pails, tubs, &c. Pails manufactured in 
 the United States in which oysters are im- 
 ported are liable to duty each time they are 
 brought to Canada, but if they are wholly 
 manufactured in Canada, and are properly 
 branded by the customs, they may be ser i 
 to the United States, and on return entered 
 free, on identification. 
 Oysters, viz. : Seed and breeding oysters, im- 
 ported for the purpose of being planted in 
 
 Canadian waters . . Free. 
 
 Oysters, shelled, in bulk .... 10 cts. per gal. 
 
 Oysters, canned, in cans not over one pint, three 
 
 cents per can, including cans 3 cts. per can. 
 
 Oysters in cans, over one pint and not over one 
 
 quart, five cents per can, including the cans. 5 cts. per can. 
 Oysters in cans exceeding one quart in capacity, 
 an additional duty of five cents for each quart 
 or fraction of a quart of capacity over a cjuart, 
 
 including the cans 5 cts. per qt. 
 
 Oysters in the shell .... 25 per cent. 
 
 Packages containing oysters and other fish, N.O. P. 25 percent. 
 Oil, Spermaceti, whale and other fish oils, and 
 ail other articles, the produce of the fisheries, 
 
 not specially provided for 20 per cent. 
 
 The whole or part of the duties hereby imposed 
 upon fish and other products of the fisheries may 
 be remitted as respects either the United States 
 or Newfoundland, or both, upon proclamation of 
 the Governor in Council, which may be issued 
 whenever it appears to his satisfaction that the 
 Governments of the United States and New- 
 foundland.or of either of them,have made changes 
 in their tariffs of duties imposed upon articles im- 
 ported from Canada, in reduction or repeal of 
 the duties in force in the said countries respectively. 
 Fish, preserved in oil, except Anchovies and Sardines. 30 per cent. 
 Fish, viz : Cans and packages made of tin or other 
 miterial, containing fish of any kind admitted free 
 
 48 
 
 FJ 
 
 Fl 
 
 Fl 
 
DUTY. 
 
 of duty under any existing law or treaty, not ex- 
 ceeding one quart in contents, one cent and a- 
 half on each can or package ; and when exceed- 
 ing one (juart, an additional duty of one cent and 
 a-half for each additional c}uart or fractional 
 
 part thereof 
 
 Fish Hooks for sporting purposes, (not plated) 
 
 Fish Hooks, nets and seines, and twines to be used in 
 making nets or seines, and fishing lines, not to 
 include sporting fishing tackle or hooks with flies 
 or trawling spoons, or threads or twines com- 
 monly used for sewing or manufacturing purposes. 
 
 Fish Lines and Twines, N. E. S 
 
 Fish Nets and Seines, N. E. S 
 
 Fish Offal or refuse, for fertilizers 
 
 Fish Plates and tie plates, railway 
 
 Fish Pumice 
 
 Fis>h Skins and fish offal. ... 
 
 Fish Sounds 
 
 Fish Spoons for sporting purposes (plated) 
 
 Fishing Flies 
 
 Fishing Fly Books ., 
 
 Fishing Rods .... ...... 
 
 Flags, bunting or cotton 
 
 Flagstones, dressed 
 
 Flagstones, not hammered or chiselled. . 
 
 Flannelettes, N. E. S 
 
 Flannels, woollen, of every description, 
 
 5 cts. pel lb. and 
 
 Flasks, Glass ...... 
 
 Flax, fibre, and flax tow ...... 
 
 Flax Seed 
 
 Flax Seed Oil. See Linseed Oil. 
 
 Flax, viz. : All manufactures of hemp, flax, or jute, 
 N. E. S., or of flax, hemp and jute combined. . 
 
 Flint, Flints and Ground Flint Stones 
 
 Flint, glass, sand and emery paper 
 
 Florist Stock, viz. : Palms, Orchids, Azaleas, Cacti, 
 and flower bulbs of all kinds 
 
 Flour, viz. : Buckwheat meal or flour 
 
 Flour, corn, viz. : Corn starch or flour, and all pre- 
 parations having the quality of starch, the weight 
 of the package to be included in the weight for duty 
 
 Flour, viz. : Corn Flour, when found to contain all 
 
 i^ cts. per can or pkge. 
 27i per cent 
 
 Free. 
 
 25 per cent. 
 
 30 per cent. 
 
 Free. 
 
 $10 per ton. 
 
 20 per cent. 
 
 Free. 
 
 20 per cent. 
 
 30 per cent. 
 
 30 per cent. 
 
 30 per cent, 
 
 30 per cent. 
 
 30 per cent. 
 
 30 per cent. 
 
 20 per cent. 
 
 30 per cent. 
 
 25 per cent. 
 30 per cent. 
 Free. 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 % cts. prr lb. 
 
 i^ cts. per lb. 
 
 % 
 
 D 
 
 49 
 
I 
 
 It i 
 
 II 
 
 I 
 
 : I 
 
 S ! 
 
 1 
 
 
 
 1 
 
 
 .l 
 
 i , 
 
 ii 
 
 
 -, 
 
 1 
 
 
 
 
 r 
 
 
 . . . 20 per cent. 
 . 50 cts. per bbl. 
 . . . 25 per cent. 
 75 cents per bbl. 
 Free. 
 . 25 per cent. 
 ... 20 
 
 t( 
 
 Free. 
 
 per cent. 
 
 (( 
 
 DUTY, 
 the properties of the corn or corn meal, less the 
 bran and other parts, removable by bolting only, 
 and not cabable of being used as starch without 
 further change 
 
 Flour, Rye 
 
 Flour, Rice and Sago 
 
 Flour, Wheat.... 
 
 Flower Bulbs .... 
 
 Flowers, Artificial 
 
 Flowers, Cut, N. E. S 
 
 Flowers (crude drug such as chamomile) not edible 
 and in a crude state and not advanced in value 
 by refining or grinding or any other process of 
 manufacture and not otherwise provided for. . . . 
 
 Fluid Beef and meat extracts, not medicated 25 
 
 Fluor Spar 20 
 
 Fly Paper 35 
 
 Folders, advertising, 15 cts. per lb. and 25 per cent. 
 
 Foline Digitalis Free. 
 
 Foot Grease, being the refuse of cotton seed after the 
 oil has been pressed out, but not when treated 
 with alkalies 
 
 Forks, viz , Cast Iron table forks, not handled 'f 
 ground or otherwise manufactured. . . 
 
 Forks, pronged. Hay, Manure, etc., N. E. S 
 
 Forms, blank .... 
 
 Fossils 
 
 Fowls, domestic, pure bred, for the improvement of 
 stock, homing or messenger pigeons, and Pheas- 
 ants and Quail 
 
 Frames, clasps and fasteners for purses and chatelaine 
 bags or reticules not more than seven inches in 
 width, when imported by the manufacturers of 
 purses and chatelaine bags or reticules for use in 
 their factories 
 
 Frames, viz.: picture and photograph frames cf any 
 material . . . .' 
 
 Freezers, (Ice Cream) 
 
 Freight Carts. See Carriai^es 
 
 Frillings and Flounces 
 
 Fringe, Bullion 
 
 Fringes 
 
 Frogs, switches, crossings and intersections for railways 30 per cent. 
 
 Fruit, viz., Apples, dried, desiccated or evaporated ; 
 
 50 
 
 Free. ^ 
 
 10 per cent. 
 35 per cent. 
 35 per cent. 
 Free. 
 
 Free. 
 
 20 per cent. 
 
 30 per cent. 
 
 27^ per cent. 
 
 25 per cent. 
 
 30 per cent. 
 
 Free. 
 
 30 per cent. 
 
:ent. 
 
 ent. 
 
 ent. 
 
 ent. 
 
 cent. 
 
 DUTY, 
 dates, ti^s, and other dried, desiccated or evapo- 
 rated fruits, N. E. S. 25 per cent. 
 
 Fruit, Apples green, the rate to include the duty on 
 
 barrel 40 cts. per bbl. 
 
 Fruits, viz.: — Bananas, plantains, pine apples, pome- 
 granates, guavas, mangoes and shaddocks ; and 
 wild blueberries, wild strawberries and wild 
 raspberries Free* 
 
 Fruit, Blackberries, Gooseberries, Raspberries, Straw- 
 berries, Cherries and Currants, N. E. S., the 
 weight of the package to be included in the weight 
 for duty .... 2 cts. per IB'.. 
 
 Fruit, Cranberries, Plums and Quinces 25 per cent.. 
 
 Fruit, green Grapes 2 cts. per Ibi. 
 
 Fruit, viz., Prunes, rais ns and dried currants ic. per lb. 
 
 Fruit, green Pears, and all other, N. E. S 20 per cent. 
 
 Fruit, Peaches, N. O. P., the weight of the package 
 
 to be included in the weight for duty i ct. per lb. 
 
 Fruit, viz.: Jellies, jams and preserves, N. E. S 3 cts. per lb.. 
 
 Fruits in air-tight cans or other packages, the weight 
 on which duty shall be payable to include the 
 weight of the rins or other packages 2 cts per lb.. 
 
 Fruits (dr q;). See Drugs, crude. 
 
 Fruits, pre *rved in brandy or other spirits $1.90 per gal'.. 
 
 Fruit Juices nd Lime Tuice,fortified with or containing 
 
 not mors, han 25 per cent, of proof spirits.. . . 6ucts. pergaU 
 
 Fruit Juices and Lime Juice containing more than 
 
 twenty-five per cent of proof spirits $2 per gal. 
 
 Fruit Juices, viz : Lime Juice and other fruit .syrups 
 and fruit juices, N. O. P. 
 
 Fruit Jars and preserve jars, glass, 
 
 Fullers' Earth, crude 
 
 20 per cent. 
 30 per cent. 
 Free. 
 
 Fullers' Earth, prepared for toilet purposes 30 per cent. 
 
 Fur Jackets, lined with satin 
 
 Fur Skins, of all kinds, not dressed in any manner . . 
 
 Fur Skins, wholly or partially dressed 
 
 Fur, viz.. Caps, hats, muffs, tippets, capes, coals, 
 cloaks and other manufactures of fur 
 
 Furnaces ...... 
 
 Furniture of wood, iron or any other material, house, 
 cabinet or office, finished or in parts, including 
 hair and spring and other mattresses, bolsters 
 and pillows 
 
 51 
 
 25 per cent. 
 
 Free. 
 
 15 per cent, 
 
 25 per cent. 
 27i per cent. 
 
 30 per cent. 
 
 m 
 
 j 
 
If! 
 
 SB 
 
 « ■ 
 
 DUTY. 
 Fuses, Electric or Platinum, consisting of a length 
 
 of covered wire, connected with a detonator 30 per cent. 
 
 Fuse, N. E. S. 20 per cent. 
 
 Fustic, extract of and ground fustic .... Free. 
 
 I 
 
 'I' i-H 
 
 Galoon, Silk .... 
 
 Galvanized Ironware, .Stamped tinware, japanned 
 
 ware, including signs made from these materials, 
 
 and all manufactures of tin, N. E. S. 
 
 Gambier or Cutch and Terra Japonica 
 
 Game and poultry, canned 
 
 Game and poultry, N. O. P. 
 
 Games of Cards, such as Old Maid, Authors, etc., 
 
 N. E. S 
 
 Gannister 
 
 Garden rollers 
 
 Garden Shears . . 
 
 Gas Black ...... 
 
 (xas. Coal-oil, and electric light Fixtures, or parts 
 
 thereof 
 
 Gas light Shades 
 
 Gas Logs, P^ire Clay ..... 
 
 Gas Meters .... 
 
 Gasolene. See Oils. 
 
 Gas Retorts, Fire Clay 
 
 Gas Stoves .... 
 
 Gas, water and soil pipes of cast-iron . . .... 
 
 $10 per ton, but not less than 35 per cent. 
 
 Gedda Gum .... Free. 
 
 Gelatine 25 percent. 
 
 Gauzes, prepared for surgical use ..... 20 per cent. 
 
 Gentian Root, unground .... Free. 
 
 German and nickel silver, manufactures of, N. E. S , 
 
 plated 30 per cent. 
 
 German and Nickel Silver, manufactures of, N.E.S. 
 
 not plated .. ...... 25 percent. 
 
 German Potash Salts and German Mineral Potash, 
 
 for fertilizers Free. 
 
 German Silver, Silver and Nickel Silver, rolled or in 
 
 sheets . Free. 
 
 Gigs. See Carriages. 
 
 1 Paris White Free. 
 
 30 per cent. 
 
 25 per cent. 
 
 Free. 
 
 25 per cenr. 
 
 20 per cent. 
 
 35 per cent. 
 
 Free. 
 
 35 per cent. 
 
 35 per cent. 
 
 Free. 
 
 27 h per cent. 
 30" *• 
 20 " 
 
 35 *' 
 
 20 per cent. 
 27/4 per ct. 
 
 JL 
 
 ting 
 
 52 
 
«BIWB?mfl?^ff" 
 
 mi. 
 
 Gilling Twine, to be used in making seines and nets .. 
 
 Gilling Twine, N. E. S. Linen Thread. . 
 
 Gin. See Spirits. 
 
 Ginger Ale , . 
 
 Ginger, candied . 
 
 Ginger, preserved 
 
 Ginger, unground ..... 
 
 Ginger, ground . . 
 
 Ginseng Root, unground .... 
 
 Glass, viz. : — Crystal and Decorated Glass Table- 
 ware, made expressly for mounting with silver- 
 plated trimmings, when imported by manufac- 
 turers of plated ware 
 
 Glass, viz. : — Common and colorless window glass; 
 and plain colored, stained or tinted or muffled 
 glass in sheets 
 
 Glass, viz : — Ornamental figured and enamelled 
 colored glass ; painted and vitrified glass ; fig- 
 ured, enamelled and obscured white glass, and 
 rough rolled plate glass . 
 
 Glass, viz. : — Stained Glass Windows . . 
 
 (ilass carboys and demijohns, empty or filled, bottles 
 and decanters, flasks and phials, glass jars and 
 glass balls, and cut, pressed or moulded glass 
 tableware . . 
 
 (jlass, viz. : — Insulators of all kinds, and lamps,includ- 
 ing arc and incandescent ; lamp chimneys, side- 
 lights, and head-lights, lamp, gas-light and elec- 
 tric-light shades, and globes — for lanterns, lamps, 
 electric lights and gas light" 
 
 Glass bulbs 'or electric lights 
 
 Glass, viz. : German looking-glass, unsilvered .... 
 
 Glass, viz.: — Silvered Glass, bevelled 
 
 Glass, viz.: — Silvered Glass, N. E. S. 
 
 DUTY. 
 Free. 
 20 per cent. 
 
 20 per cent. 
 35 per cent. 
 30 per cent. 
 12}4 per ct. 
 25 per cent. 
 Free. 
 
 20 per cent. 
 
 20 per cent. 
 
 25 
 30 
 
 per cent. \j ** 
 per cent. \ 
 
 
 30 per cent. 
 
 4> 
 
 30 per cent. . 
 10 per cent. / T\ 
 I7i perc>int/ ^^ 
 32I per jent>f 
 27K psrcent.^J 
 
 Glass, viz.: — Plate glass, not coloured, in panes of 
 not over twelve square feet each ; - and when 
 bevelled, two cents per square foot additional . . 4 cts. per sq ft. 
 
 Glass, viz.:— Plate Glass, not colored, in panes of 
 over twelve and not over thirty square feet each, 
 and when bevelled two cents per square foot 
 additional .... .... 6 cts. per. s(j. ft. 
 
 Glass, viz.: — Plate Glass in panes of over thirty and 
 not over sevf ity square feet each, and when 
 bevelled, two cents per square foot additional. Sets, per sq. ft. 
 
 53 
 
 t 
 

 (i!ajs, viz.: — Plate Glass in panes of over seventy 
 square feet each, and when bevelled, two cents 
 per square foot additional .... .... 9 
 
 Glass, viz.: — All other glass and manufactures of glass, 
 N. O. P., including bent plate glass. . . 
 
 vj icido \v y Co ■••• ••■• •••• •••• •••• 
 
 Glass, sand, flint and emery paper 
 
 Glass Stoppers .... .... .... .... 
 
 Glass syringes 
 
 ^■^■***wO V drOWO •••• •••■ •••• •••• •••• 
 
 Glauber Salts ... .... .... 
 
 Glaziers' Diamonds, set in brass, steel or iron 
 
 Glaziers' Knives, not plated .... .... .... 
 
 Globes, geographical, topographical and astronomical 
 
 Globes for lanterns and lamps .... .... 
 
 Gloves and Mitts of all kinds .... .... 
 
 (ilove fasteners, metal, eyelets and eyelet hooks .... 
 (^ilove leathers when imported by glove manufactur- 
 ers for use in their factories in the manufacture 
 of gloves, viz.: kid, lamb, buck, deer, antelope, 
 and water hog, tanned or dressed, coloured or 
 
 uncoloured 
 
 Glove Boxes ... .... , . . . .... .... 
 
 '(ilucose or Grape Sugar, Glucose Syrup, and Corn 
 Syrup, or any Syrups containing any admixture 
 
 LlXd-CvH •••« ••*• •••• •••• •••• 
 
 Glue and Mucilage .... .... .... 
 
 Gluten Flour and special diabetic food .... 
 
 \j ly (^ci xiic »••• •••• •••• •••• •••• 
 
 Goldbeaters' Moulds and Skins . . 
 
 Gold Bullion, in bars, blocks or ingots 
 
 Gold Coin .... . . . • .... .... .... 
 
 Cicld and wSilver, viz. : — Manufactures of gold and 
 silver, and all other articles, N. E. S., commer- 
 cially known as jewellery .. .... 
 
 Gold and ^Silver Leaf, and Dutch or schlag metal leaf 
 
 (7 old and Silver Leaf, imitations of .... .... 
 
 Gold and Silver Sweepings .... 
 
 <i old Pens .... .... .... .... 
 
 V jOionsn .... ..... .... .... ..... 
 
 (rongs and Bells, except church bells .... .... 
 
 ( iooseberries, weight of the package to be included 
 in the weight for duty .... .... .... 
 
 Gooseberry Bushes .... .... .... .... 
 
 54 
 
 DUTY. 
 
 cts. per .«q. ft. 
 
 20 per cent. 
 20 per cent. 
 20 " 
 
 30 " 
 
 20 per cent. 
 20 ** 
 20 " 
 
 35 ** 
 25 per cent. 
 
 Free. 
 
 30 per cent. 
 
 35 " 
 Free. 
 
 10 per cent. 
 35 " 
 
 I ct. per lb. 
 
 25 per cent. 
 
 20 per cent. 
 
 20 
 
 Free. 
 
 Free. 
 
 Free. 
 
 (( 
 
 25 per cent. 
 
 25 per cent. 
 
 25 per cert. 
 
 Free. 
 
 25 per cent. 
 
 20 per cent. 
 
 25 per cent. 
 
 2 cts. per lb. 
 20 per cent. 
 
 Gl 
 
 g[ 
 gI 
 

 Grains (drugs). See Drugs, crude. 
 
 Granite. See Stone. 
 
 Granite Ironware .... .... .... 
 
 VJIalIC^ «••• •••• •••• •••• •••• 
 
 Grape Vines . . .... .... .... .... 
 
 Grass, Manilla, Esparto or Spanish, and other 
 grasses, and pulp of, including fancy grasses, 
 dried but not colored or otherwise manufactured 
 
 vTiilSS piAlIS •••• ..••• •••• •••• •■•• 
 
 Grass Seed. See Seeds. 
 
 ^^&C4Vdo .... .... ..•• .... .... 
 
 vjrease, /\.xie .... .... .... .... 
 
 Cirease, Lubricating, N, E. S 
 
 Grease, rough, the refuse of animal fat, for the manu- 
 facture of soap only ... .... .... 
 
 Grindstones, not mounted, and not less than 12 
 inches in diameter. . .... .... . . ^i. 
 
 Grindstones, N.E.S .... .... 
 
 Cjrommets .... .... .... .... ..... 
 
 Grubhoes .... .... .... .... .... 
 
 Guano, and other animal and vegetable manure .... 
 
 v.TU«lVd*3 •••• •••• •••• •••• •••■ 
 
 Gum, British, dextrine, sizing cream and enamel sizing 
 
 Gum Chicle or Sappato Gum, in a crude state .... 
 
 (ium Chicle or Sappato Gum, N. E. S .... 
 
 Gums, viz. ; — Amber, Arabic, Australian, copal, 
 dammar, elemy, kaurie, mastic, sandarac, Sene- 
 gal, shellac ; and white shellac in gum or flake, 
 for manufacturing purposes ; and gum traga- 
 canth, gum gedda and gum barberry . . 
 
 Gums, chewing, sweetened .... .... .... 
 
 Gums, chewing, not sweetened . . .... .... 
 
 Gums and gum resins (drug). See Drugs, Crude. 
 
 Gum Paste Ornaments, unsweetened 
 
 Gum Paste Ornaments, sweetened .... .... 
 
 Gum, Tickets .... 15 cents per lb. and 
 
 Gun blocks, rough hewn or sawn only .... 
 
 Gun Covers, to pay according to material. 
 
 Gun, Rifle and Pistol Cartridges, and Cartridge cases 
 of all kinds and materials; Percussion Caps and 
 gun wad?, of all kinds .... 
 
 Gunpowder. See Powder. 
 
 VJVIi1*!>| X^ « X-^* i^* •••• •••• •«•• c*^* 
 
 Gun Tools, such as reloading sets, etc .... 
 
 55 
 
 DUTY. 
 
 35 per cent. 
 2 cts. per lb. 
 20 per cent. 
 
 Free. 
 Free. 
 
 Free. 
 
 25 per cent. 
 
 25 per cent. 
 
 Free. 
 
 75 per ton, 
 
 30 per cent 
 
 Free. 
 
 35 per cent. 
 
 Free. 
 
 Free. 
 
 10 percent. 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 35 per cent. 
 
 20 per cent. 
 
 20 per cent. 
 
 35 *• 
 25 per cent. 
 
 Free. 
 
 30 per cent. 
 
 20 per cent. 
 35 per cent. 
 
i i 
 
 
 Gun Wads of all kinds .... .... .... 
 
 Gunny Cloth and Gunny Bags 
 
 Gut Strings or gut cord for musical instruments 
 
 Gut and Worm Gut, unmanufactured, for whip and 
 
 other cord .... .... .... .... 
 
 Guttapercha, manufactures of, N. E. S 
 
 Guttapercha, crude 
 
 Gypsum. See Plaster of Paris. 
 
 Gypsum, crude (Sulphate of lime) .... . . . . 
 
 DUTY. 
 
 30 per cent. 
 
 20 
 
 Free. 
 
 t( 
 
 Free. 
 
 25 per cent. 
 
 Free. 
 
 rree. 
 
 H 
 
 Haddies, smoked .... .... .... ....let. per lb. 
 
 Hair Braids, Chains or Cords,or other manufactures of 30 per cent. 
 
 • • • • 
 
 Hair Brushes 
 
 Hair Brush pads .... 
 
 Hair Clippers, not plated .... ..... 
 
 Hair Clippers, plated ... .... .... .... 
 
 Hair Cloth, of all kinds .... .... .... 
 
 Hair, curled or dyed .... ... .... 
 
 Hair, cleaned or uncleaned, but not curled, dyed or 
 otherwise manufactured .... .... .... 
 
 Hair, Horse, not further manufactured than simply 
 cleaned and dipped or dyed, imported for use in 
 the manufacture of horse-hair cloths . . .... 
 
 Hair Oils, Pomatums and Pastes, and all other per- 
 fumed preparations, N. O. P., used for the hair, 
 mouth or skin (non-alcoholic) .... .... 
 
 Hair Pins, made of Metal Wire. . .... .... 
 
 Hair Pins of Horn, Shell, Celluloid, or other material 
 than metal, having two or more prongs with 
 fancy top . . .... .... .... 
 
 Hair Pins, two pronged, plain, made of horn, shell 
 or celluloid, without fancy top .... .... 
 
 Halter Chains .... .... .... 
 
 Hammers ... .... .... .... 
 
 Hammocks and Lawn Tennis Nets and other like 
 articles, manufactured of twine, N. E. S 
 
 Hams, fr sh . . . .... .... .... 
 
 Hams, salted, dried, or smoked 
 
 Hand Carts. ... .... .... 
 
 Handkerchiefs .... .... 
 
 Handkerchief Boxes .... .... 
 
 Handcuffs, iron or steel, not plated 
 
 56 
 
 25 per cent. 
 
 Free. 
 
 25 per cent. 
 
 30 per cent. 
 
 30 
 
 20 per cent. 
 
 Free. 
 
 Free. 
 
 30 per cent. 
 30 
 
 35 per cent. 
 
 20 per cent. 
 35 
 
 tc 
 
 • • • • • 
 
 30 per cent. 
 3 cents per lb. 
 2 cts. per lb. 
 30 per cent. 
 30 per cent. 
 35 per cent. 
 27/4 per ct. 
 
 , 
 
t. 
 
 b. 
 
 it. 
 
 it. 
 
 It. 
 It. 
 
 It. 
 
 nt. 
 
 nt. 
 nt. 
 
 mt. 
 
 lb. 
 
 lb. 
 mi. 
 mt. 
 
 ct. 
 
 Handcuffs, plated .... .... .... 
 
 Handle Bolts, N. E S . . .... .... .... 
 
 Hand Scoops, granite ware, or enamelled ware .... 
 
 Hand Scoops, brass or plated .... .... .... 
 
 Hand Scoops, wood .... .... .... .... 
 
 Hardware, viz. : — Builders' hardware, cabinet-mak- 
 ers', upholsterers', harness-makers' and saddlers' 
 hardware, including curry-combs and curry- 
 cards, carriage hardware, locks, butts and hinges, 
 N. E. S., saws of all kinds, and table cutlery 
 N. E. S 
 
 Harness-makers' and Saddlers' hardware . . .... 
 
 Harness and Saddlery, of every description 
 
 Harness and Leather Dressing . . .... .... 
 
 xiarness ooap .. .... .... .... .... 
 
 Harps, Musical Instruments .... .... .... 
 
 Harrows and parts .... 
 
 Harvesters .... .... .... .... .... 
 
 Hatchets, and eyes or polls for same .... 
 
 Hat Boxes, Valises, Carpat Bags and Trunks .... 
 
 Hat Covers, rubber. See India Rubber. 
 
 Hats, Caps and Bonnets, N. E. S. .... .... 
 
 Hats and Caps, fur ... . .... .... .... 
 
 Hatters' bands (not cords), bindings, tips and sides, 
 hat sweats and linings, both tips and sides, when 
 imported by hat and cap manufacturers only, for 
 use in their factories for the manufacture of hats 
 and caps . . .... 
 
 Hatters' Furs, not on the skin. 
 
 Hatters' Plush, silk or cotton . . ... .... 
 
 ' MvLjr t« ■••• •••• •••• •••• •••• 
 
 Hay Knives ... .... .... .... .... 
 
 Hay Rakes, made wholly of wood .... .... 
 
 Heading Bolts, N. E. S. .... .... .... 
 
 Heading, rough hewn or sawn only .... .... 
 
 Health Food, Cold Blast whole wheat, flour and 
 
 wheat, peirled wheat and oats, granulated oats 
 
 and barley, universal food, pea and bean flour, 
 
 bran flour, bran food, pearled corn meal, white - 
 
 wheat gluten .... 
 
 Hemlock Bark .... .... 
 
 Heailock Bark, extract of .... .... 
 
 Hemp, undressed .... .... 
 
 57 
 
 DUTY. 
 30 per cent. 
 Free. 
 
 35 per cent. 
 30 per cent. 
 25 per cent. 
 
 S2}4 per ct. 
 32/4 per ct. 
 30 per cent. 
 25 per cent. 
 25 per cent. 
 25 per cent. 
 20 per cent. 
 20 per cent. 
 35 per cent. 
 30 per cent. 
 
 30 per cent- 
 25 per cent. 
 
 « t • • 
 
 • • • • 
 
 Free. 
 
 Free. 
 
 Free. 
 
 $2 per ton. 
 
 35 per cent. 
 
 35 per cent. 
 
 Free. 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 '.'■ it 
 
 : 'H 
 
IS 1 
 
 DUTY. 
 Hemp, manufactures of. See Jute. 
 Hemp Paper, &c. See Paper. 
 
 Hemp rags Free. 
 
 Herbs, (Drugs). See Drugs, crude. 
 
 Herring, kippered, preserved in oil 30 per cent. 
 
 Herring, kippered, preserved or prepared (not in oil) 25 per cent. 
 Hides and skins, raw, whether dry salted or pickled, 
 
 and raw pelts , Free. 
 
 Hinges, T and Strap Hinges and hinge blanks, 
 
 N. E. S I cent per lb. and 20 per cent. 
 
 Hinges and Butts, N. E. S 32^^ per cent. 
 
 Hoes ^1; 
 
 tc 
 
 (( 
 (( 
 
 Hogs, living 1% cts.per lb. 
 
 Hollow-ware, viz.: Granite ware, enamelled iron and 
 
 steel ware and agate ware 35 per cent. 
 
 Hollow-ware, viz.: tinware, japanned ware and gal- 
 vanized ironware 25 per cent. 
 
 Hollow-ware, of cast or wrought Iron, N. E. S 27^ 
 
 Holly Twigs 20 
 
 Honey, in comb or otherwise, and imitations and 
 
 adulterations thereof ,. '? cts. per lb. 
 
 Hoof Ointment 25 per cent. 
 
 Hoofs, horn strips, horn and horn tips, in the rough, 
 not polished or otherwise manufactured than 
 cleaned Free. 
 
 Hoop iron, not exceeding three-eighths of an inch in 
 width and being No. 25 gauge or thinner, used 
 for the manufacture of tubular rivets Free. 
 
 Hoop-skirts 32^ per cent. 
 
 Hooks and eyes, iron 2^\ per cent. 
 
 Hooks and Eyes, brass or plated 30 " 
 
 Hops 6 cents per lb. 
 
 Hop poles, N. E. S Free. 
 
 Horn, Fancy manufactures of 35 per cent. 
 
 Horn and horn tips, horn strips, and hoofs, in the 
 rough, not polished or otherwise manufactured 
 than cleaned Free. 
 
 Horse Boots, leather 30 per cent. 
 
 Horse clothing of jute, shaped or otherwise manu- 
 factured 30 
 
 Horse Clothing, woollen, shaped . . 5 cts. per lb. and 30 
 
 Horse-hair, not further manufactured than simply 
 cleaned and dipped or dyed, imported for use in 
 the manufacture of horse-hair cloths Free. 
 
 S8 
 
 per cent. 
 
Horse Netting 
 
 Horse Powers, portable 
 
 Horse, mule and ox shoes and horse shoe nails 
 
 Horses, N. E. S 
 
 Horses, Cattle, Sheep, Swine and Dogs, for the im- 
 Ij provement of stock, under regulations made by the 
 ^ Treasury Board, and approved by Governor in 
 
 Council 
 
 Horse Radish Root, green 
 
 Hose, Linen , 
 
 Hose, Rubber, or Cotton or Linen lined with rubber. 
 Hosiery, viz. : — Socks and Stockings, of all kinds, 
 
 lo cents per dozen pairs and 
 
 Hubs for Wheels, rough hewn or sawn only .... 
 Hubs, Spokes and Felloes finished, for farm and 
 
 freight waggons, carts, drays, and similar vehi- 
 
 rle? NFS 
 
 Hubs, Spokes and Felloes finished, for buggies, car- 
 riages, pleasure carts and similar vehicles, 
 
 NFS 
 
 Huckleberries, wild .... 
 
 Hymn Books. . .... .... .... .... 
 
 Hyoscyamus, or Henbane Leaf (See Drugs, crude).. 
 
 DUTY. 
 30 per cent. 
 30 
 
 30 per cent. 
 20 
 
 (( 
 
 Free. 
 
 25 per ceut. 
 
 20 «* 
 
 32^^ per cent. 
 
 35 per cent. 
 Free. 
 
 25 per cent. 
 
 35 per cent. 
 Free. 
 Free. 
 Free. 
 
 Ice Free. 
 
 IceBoxes 30 per cent. 
 
 Imitation Precious Stones, not set 10 per cent. 
 
 Incandescent and arc lamps 30 per cent. 
 
 Indian Corn. See Corn. 
 
 India-rubber, viz. : Rubber, crude, caoutchouc or 
 India rubber, unmanufactured; hard rubber in 
 sheets, but not further manufactured, and re- 
 covered rubber and rubber substitute P'ree. 
 
 India-rubber elastic thread Free. 
 
 India-Rubber Boots and Shoes with tops or uppers of 
 
 cloth or of material other than rubber 30 per cent. 
 
 India-Rubber Boots and Shoes, and manufactures of 
 
 india-rubber and gutta percha, N.E.S 25 per cent. 
 
 India-Rubber or Gutta Percha Belting, Hose, Pack- 
 ing, Mats and Matting, and cotton or linen hose 
 lined with rubber 32^ per cent. 
 
 India-Rubber Clothing and clothing made water- 
 proof with India Rubber .... 35 per cent. 
 
 59 
 
India-Rubber, viz. : Sheet rubber, soft ... . 
 
 India- Rubber Cloth or cloth flocked or coated with 
 rubber, N. O. P .... .... 
 
 India-Rubber Water P.eds .... .... 
 
 Indigo, indigo auxiliary or zinc dust .... .... 
 
 Indigo Paste and Extract of .... ..*.... .... 
 
 Indurated Fibre Ware 
 
 Ingot Molds .... 
 
 Ink bottles, earthenware or stone, not exceeding three 
 ounces capacity 
 
 Ink bottles, earthenware or stone, N. E. S 
 
 Ink bottles, glass 
 
 Ink, printing or writing .... 
 
 Ink, shoemakers 
 
 Insects (drugs). See Drugs, crude .... 
 
 Insulators of all kinds 
 
 Insurance maps 
 
 Iodine, crude .... 
 
 Ipecacuanha Root, unground 
 
 Iris root, unground ...... 
 
 Iron, Steel or Brass Dust .... 
 
 Irons, viz.: sad, hatters and tailors .... 
 
 Iron, corrugated Galvanized Sheet Iron 
 
 Iron, steel or brass manufactures, which at the time 
 of their importation are of a class or kind not 
 manufactured in Canada, when imported for use in 
 the construction or equipment of ships or vessels. 
 
 Iron or steel beams, is,heets, plates, angles and knees, 
 for iron, steel or composite ships or vessels 
 
 Iron or steel masts for ships, or parts of 
 
 Iron sand or globules, and dry putty for polishing 
 glass or granite 
 
 Iron hoop, not exceeding three-eighths of an inch in 
 width, and being twenty-five gauge or thinner, 
 used for the manufacture of tubular rivets 
 
 Iron Wire Cloth 
 
 Iron liquor, solution of acetate of iron, foL' dyeing and 
 calico printing 
 
 Iron, viz.: — Wrought scrap iron and scrap steel being 
 waste or refuse wrought iron or steel, fit only to 
 be re-manufactured, the same having been in 
 actual use, not to include cuttings or clippings 
 which can be used as iron or steel without re- 
 manufacture, and steel bloom ends and crop ends 
 
 60 
 
 DUTV. 
 25 per cent. 
 
 27^ per cent. 
 
 25 '• 
 
 Free. 
 
 Free. 
 
 25 per cent. 
 
 Free. 
 
 per cent, 
 per cent, 
 per cent. 
 
 iC 
 
 20 
 30 
 30 
 20 
 
 25 
 
 Free. 
 
 30 per cent. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 20 per cent 
 
 27^ percent. 
 
 27^ per cent. 
 
 Free. 
 
 Ii 
 Ii 
 
 Ir 
 
 Free. 
 Free. 
 
 Free. 
 
 Free. 
 
 30 per cent. 
 
 Free. 
 
 Ire 
 
 Iro 
 
 Iro 
 
 Iro 
 
 Iroi 
 Iror 
 
DUTY. 
 
 t. 
 
 t. 
 
 it. 
 
 Lt. 
 It. 
 
 nt. 
 
 nt 
 
 nt. 
 
 ent. 
 
 ent. 
 
 $3 per ton. 
 
 $4 per ton. 
 
 $5 pf:r ton. 
 
 $lo per ton. 
 
 of steel rails, three dollars per ton ; and on and 
 after the first day of January, eighteen hundred 
 and ninety-five, fcur dollars per ton 
 
 Iron or steel, being pieces, punchings, or clippings of 
 boiler plate or other plates, sheets or bars of iron 
 or steel, whether the same have had the ragged 
 or cropped ends or edges sheared oft' or not, and 
 crops from iron or steel rails having both ends 
 sawn or sheared off, the same not having been in 
 actual use and being fit for re-rolling or re- 
 manufaciure only 
 
 Iron, viz. , Ferro-silicon, spiegeleisen, ferro-manganese. 5 per cent. 
 
 Iron or steel ingots, cogged ingots, biooms and slabs, 
 billets and puddled bars, loops or other forms 
 less finished than iron or steel bars but more ad- 
 vanced than pig iron, except castings 
 
 Iron, viz. : — Bar iron or steel, rolled or hammered, 
 comprising rounds and squares ; shapes of rolled 
 iron or steel, not more than four inches in diam- 
 eter, and flats not thinner than number sixteen 
 gauge, whether in coils, bundles, rods or bars, 
 N. E. S 
 
 Iron or steel plates or sheets, sheared or unsheared, 
 and skelp iron or steel, sheared or rolled in 
 grooves, and iron or steel of all widths thicker 
 than number seventeen gauge, N. E. S $10 per ton. 
 
 Iron, viz. : — Universal mill or rolled edge steel 
 plate, less than thirty inches wide, and plates or 
 sheets of iron or steel thirty inches wide and 
 over, and one-quartv^r of an inch and over in 
 thickness .... 124 per cent. 
 
 Iron in pigs, iron kentledge and scrap iron $4 per ton. 
 
 Iron or steel sheets, and other iron or steel of all 
 widths, sheet iron, common or black, smoothed, 
 polished, coated or galvanized and Canada 
 plates, number seventeen gauge and thinner, and 
 hoop, band, or strip iron or steel, N. E. S 5 per cent. 
 
 Iron or steel hoops, bands and strips, eight inches 
 and less in width, number eighteen gauge and 
 thicker 
 
 Iron, viz. : — Plough plates, mould boards, landsides 
 
 and other plates for agricultural implements, 
 
 when cut to shape from rolled plates of steel but 
 
 not moulded, punched, polished or otherwise 
 
 61 
 
 r'r r- : 
 
 $10 per ton. 
 
DUTY. 
 
 5 per cent. 
 
 35 per cent. 
 
 manufactured, and being of a greater value than 
 
 four cents per pound 
 
 Provided that on all iron and steel bars, rods, 
 strips, or steel sheets of whatever shape, and 
 on all iron or steel bars of irregular shape 
 or section, cold rolled, cold hammered or 
 polished in any way, in addition to the ordi- 
 nary process of hot rolling or hammering, 
 there shall be paid one-sixth of one cent 
 per pound in addition to the rates imposed 
 on the said materials. 
 Iron, V ^. : — Forgings of iron and steel of whatever 
 shape or size or in whatever stage of manufac- 
 ture, N. E. S., thirty-five per cent, ad valorem ^ 
 
 but not less than fifteen dollars per ton 35 per cent , 
 
 Iron, VIZ. : — Rolled iron or steel angles, channels and 
 other sections, weighing less than thirty- five 
 pounds per lineal yard, N. E. S., thirty -five per 
 ceut. ad valorem^ but not less than ten dollars 
 
 per ton . . 
 
 Iron, viz. :— Rolled iron or steel angles, channels and 
 special sections, weighing not less than thirty- 
 five pounds per lineal yard, and rolled iron or 
 steel beams, joists, girders, column sections, 
 trough sections, and other building or bridge 
 structural sections, weighing not less than twenty - 
 five pounds per lineal yard, and rolled iron or 
 steel bridge plate not less than three-eighths of 
 an inch thick nor less than fifteen inches wide, 
 and flat eye bar blanks not punched or drilled, . 12^ per ct. 
 Iron bridges and structural iron work, thirty per 
 per cent, ad valorem^ but not less than one cent 
 
 per pound . . 
 
 Iron or steel railway bars or rails of any form, 
 punched or not punched, N. E. S., for railways, 
 — which term for the purposes of this item shall 
 include all kinds of railways, street railways and 
 tramways, even although the same are used for 
 private purposes only, and even although they 
 are not used or intended to be used in connec- 
 tion with the business of common carrying of 
 
 goods or passengers 
 
 Iron, viz , Steel rails weighing not less than forty- 
 five pounds per lineal yard for use in railway 
 
 62 
 
 
 30 per cent. 
 
 I 
 
 I] 
 Ir 
 
 Ir< 
 
 30 per cent. 
 
It. 
 
 eiii , 
 
 ;ent. 
 
 r ct. 
 
 :ent. 
 
 :ent. 
 
 DUTY. 
 
 tracks ; but this item shall not extend to rails 
 for use in the tracks of railw<iys used or intended 
 for private purposes only, nor shall it extend to 
 rails which are not used or intended to be used 
 in connection with the business of common 
 carrying of either goods or passengers, nor shall 
 this item extend to rails for use in the tracks of 
 street railways or tramways Free. 
 
 Iron, viz., Railway fish plates and tie plates $io per ton. 
 
 Iron, viz., Swedish rolled iron rods, under one-half 
 inch in diameter aiid not less than one and three- 
 quarters of a cent per pound value, and Swedish 
 rolled iron nail rods under half an inch diameter 
 for the manufacture of horse-shoe nails 15 per cent. 
 
 Iron, viz., Blast Furnace Slag Free. 
 
 Iron, viz.: Fittings of wrought iron or steel pipe, and 
 
 chilled iron or steel rolls 35 per cent. 
 
 Iron, portable machines, portable steam engines, 
 threshers and separators, horse powers, portable 
 saw mills and planing mills and parts thereof 
 in any stage of manufacture 30 per cent. 
 
 Iron, viz : Locomotive and car wheel tires of steel 
 
 when in the rough Free. 
 
 IroL, viz. : Tubes not welded, not more than one and 
 
 one-half inch in diameter, of rolled steel 15 per cent. 
 
 Iron, viz.: lap-welded iron or steel tubing, threaded 
 and coupled or not, one and one-quarter to two 
 inches inclusive in diameter, for use exclusively 
 in artesian wells, petroleum pipe lines and 
 petroleum refineries, under regulations made by 
 the Governor in Council 20 per cent. 
 
 Iron, viz.: Boiler tubes of wrought iron or steel, includ- 
 ing corrugated tubes or flues for marine iDoilers. 7i percent. 
 
 Iron, Brass, or steel rolled, round wire rods under 
 three-eighths of an inch in diameter, and rolled 
 copper rods one inch or under in diameter, when 
 imported by wire manufacturers for use in mak- 
 ing wire in their own factories .... Free. 
 
 Iron, viz. : Rolled iron tubes not welded, under one 
 and one-half inch in diameter, angle iron, nine 
 and ten gauge, not over one and one-half inch 
 wide, iron tubing, lacquered or brass covered, not 
 over one and one-half inch in diameter, — all of 
 which are to be cut to lengths for the manufac- 
 
 63 
 
I 
 
 :^n 
 
 r 4 
 
 h ^ i 
 
 Free. 
 
 15 per cent. 
 
 30 per cent. 
 
 DUTY. 
 
 ture of bedsteads, and to be used for no other 
 purpose, -when imported for manufactuvers of 
 iron bedsteads to be used for these purposes only 
 in their own factories, under such time as any of 
 the said articles are manufactured in Canada . . . 
 
 Iron, viz.: wrought iron or steel tubing, threaded and 
 coupled or not, over two inches in diameter. . . . 
 
 Iron, viz. : other wrought iron or steel tubes and pipes. 
 
 ^2 cent per lb. and 30 per cent. 
 
 Iron, viz.: safes, doors for safes and vaults, scales, 
 balances and weighing beams 
 
 Iron, viz. : Malleable iron castings and iron or steel 
 
 castings, N. E. S 25 per cent. 
 
 Iron, cast vessels, plates, stove plates and irons, sad 
 
 irons, hatters' irons, tailors' irons . . 27.^ per cent. 
 
 Iron, cast pipes of every description, $10 per ton but 
 not less than 
 
 Iron manufactures, articles or wares not specially 
 enumerated or provided for, composed wholly 
 or in part of iron or steel, and whether partly or 
 wholly manufactured 27^ per cent. 
 
 Iron, scrap iron and scrap steel, old and fit only to 
 be re-manufactured, being part of or recovered 
 from any vessel wrecked in waters subject to the 
 jurisdiction of Canada 
 
 Iron, viz. : — Cast-iron table forks not handled, 
 ground or otherwise further manufactured 
 
 Isinglass 
 
 Istle or Tampico Fibre 
 
 Italian Cloth, wool 
 
 Italian Cloth, cotton, colored 
 
 Ivory Black 
 
 Ivory, fancy manufactures of 
 
 Ivory or Ivory Nuts unmanufactured 
 
 Ivory Veneers, sawn only i i 
 
 35 per cent. 
 
 Fiee. 
 
 10 per cent: 
 
 25 per cent. 
 
 Free. 
 
 30 per cent. 
 
 30 per cent. 
 
 Free. 
 
 j$ per cent. 
 
 Jalap Root, unground 
 
 Jams, Jellies and Preserves, N. ' ... 
 
 Japanned Ware, stamped tinware, _,'alvar /.ed iron 
 ware, including signs made from these materials, 
 and all manufactures of tin, N. E. S 
 
 Free. 
 
 3 cts. per lb. 
 
 25 per ent. 
 
 Japans and Japan Driers, N. E. S., 20 cts. per gal. and 20 per ;nt, 
 
 64 
 
ent. 
 ent, 
 :ent. 
 •ent. 
 :ent. 
 :ent. 
 
 cent. 
 
 cent: 
 :ent. 
 
 ent. 
 cent. 
 
 -nt. 
 
 b. 
 
 ent. 
 ^nt. 
 
 Jars, glass 
 
 Jeans, Sateens, and Coutilles, when imported by 
 corset and dress stay makers for use in their own 
 factories .... 
 
 Jellies, Jams and Preserves, N. E. S. . . . 
 
 Jerseys, knitted 
 
 [erseys made from cloth.... Sets, per lb. and 
 
 Jet, raw 
 
 Jewel Cases, Cases for Watches, cases for silver and 
 plated ware and for cutlery and other like 
 articles . . 5 cts. each and 
 
 Jewellery, viz.. Manufactures of gold and silver, and 
 all other articles, N. E. S., commercially known 
 as jewellery 
 
 Jews'-harps 
 
 Junk, old 
 
 Jute Bags or sacks 
 
 Jute Canvas, not pressed or calendered, when im- 
 ported by manufacturers of floor oil-cloth for use 
 in their factories 
 
 Jute Cloth, as taken from the loom, not colored, 
 cropped, mangled, pressed, calendered, nor fin- 
 ished in any way 
 
 Jute cloth, not otherwise finished than bleached or 
 calendered 
 
 Jute, flax or hemp yarn, plain, dyed or colored, when 
 imported by manufacturers of carpets, rugs and 
 mats, and of jute webbing or jute cloth, and of 
 twines, for use in their own factories 
 
 Jute, viz.: All manufactures of hemp, flax, or jute, 
 N. E. S., or of flax, hemp and jute combined. . 
 
 Jute Horse clothinc; shaped or otherwise manufactured 
 
 Jute Rags 
 
 Jute or Hemp Carpets, Mats and Matting 
 
 Jute and Jute Butts 
 
 Jute Twine, N. E. S 
 
 Jute Webbing 
 
 K 
 
 Kainite, for fertilizers .. 
 
 Kaurie Gum 
 
 Kelp 
 
 Kerosene and Coal Oil. See Oils. 
 
 E 65 
 
 DUTY. 
 30 per cent. 
 
 25 per cent. 
 3 cts. per lb. 
 35 per cent. 
 30 per cent. 
 20 per cent. 
 
 30 per cent. 
 
 25 per cent. 
 
 35 per cent. 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 Free. 
 
 10 per cent. 
 
 Free. 
 
 20 per cent. 
 
 30 per cent. 
 
 Free. 
 
 25 per cent. 
 
 Free. 
 
 25 per cent. 
 
 20 per cent. 
 
 Free. 
 Free. 
 Free. 
 
or parts thereof. 
 
 DUTY. 
 2"]% per cent. 
 
 Kerosene and Coal Oil Fixtures 
 
 Kettle Ears, tinned iron 
 
 Keys 
 
 Kippered Herring, preserved in oil 
 
 Kippered Herring, preserved or prepared (not in oil). 25 per cent. 
 
 Kites, Paper, as toys • • 35 per cent. 
 
 Knife Blades or Knife Blanks, in the rough, for use 
 by electro-platers 
 
 Knitted Goods of every description, including knitted 
 underwear, N. E , S 
 
 Knitting Machines 
 
 Knitting Needles, steel 
 
 Knitting Needles, rubber or wood 
 
 Knitting Needles, bone 
 
 Knives, plated wholly or in part 
 
 Knives, viz : —Putty, oyster, pallette, pen, pocket, 
 sheath, office, pruning, bread, butcher's, skin- 
 ning, sticking, cooks, cigar, shoe, farrier's and 
 glaziers' knives, not plated, wholly or in part. , . 
 
 Knobs, viz.: — Wood door knobs, plain, unmounted 
 
 Kryolite or Cryolite, mineral 
 
 /2 
 
 27 /^ per cent. 
 32^ per cent. 
 30 per cent. 
 
 10 per cent. 
 
 35 per cent. 
 27^ per cent. 
 30 per cent. 
 
 per cent. 
 
 per cent. 
 
 per cent. 
 
 25 
 20 
 
 35 
 
 25 
 25 
 
 Free. 
 
 per cent, 
 per cent. 
 
 L 
 
 Labels, silk or cotton, letters woven or printed. 
 
 15 cents per lb. and 25 per cent. 
 
 Labels for fruits, vegetables, meat, fish, confection- 
 ery, and other goods ; also tickets, posters, ad- ^ 
 vertising bills and folders, whether lithographed 
 or printed .. 15 cents per lb. and 25 per cent. 
 
 Labels, Tinfoil, printed 15 cents per lb. and 25 per cent. 
 
 Lac, crude, seed, button, stick and shell Free. 
 
 Laces, boot, shoe and stay, of all kinds ...... 30 per cent. 
 
 Laces, braids, fringes, embroideries, cords, elastic, 
 'ound or flat, including garter elastic, tassels and 
 oracelets; braids, chains, cords or other manu- 
 facture of hair ; lace collars and all similar gooG.. ; 
 handkerchiefs, lace nets and nettings of cotton, 
 silk, linen or other rraterial ; table cloths and 
 curtains, when made up, trimmed or untrimmed, 
 and belts of all kinds, .^J E. S. . . . 30 per cent. 
 
 Lacquers, cut with spirits $1 per gal. 
 
 Lacquers, N. E. S. .... 20 cts. per gall, and 20 per cent. 
 
 Ladies' Companions 35 "^ 
 
 66 
 
;nt. 
 
 •r 
 
 35 
 
 per cent. 
 
 30 
 
 . (• 
 
 Free. 
 
 30 
 
 per cent. 
 
 30 
 
 per cent. 
 
 10 
 
 per cent.. 
 
 25 
 
 i( 
 
 35 
 
 (( 
 
 30 
 
 Cft 
 
 25 
 
 per cenf- 
 
 2 cts. per lb. 
 
 20 
 
 per cent. 
 
 Free. 
 
 DUTY. 
 
 Lamb and mutton, fresh ... 
 
 Lamps, including, arc and incandescent. . 
 
 Lamp iilack and Ivory Black 
 
 Lamp chimneys 
 
 Lamp Shades, gas-ligt t and electric-light shades and 
 globes 
 
 Lamp springs .... 
 
 Lamp Wicks 
 
 Lanterns, paper . . 
 
 Lanterns, N. E. S 
 
 Lap dusters 
 
 Lard, lard compound and similar substances, cotto- 
 lene and animal stearine of all kinds, N. E. S. . 
 
 Lard Oil .*..... 
 
 Last blocks, rough hewn or sawn only . . 
 
 Lastings, mohair cloth, or other manufactures of cloth, 
 when import<^d by manufacturers of buttons for 
 , use in their own factories, and woven or made in 
 patterns of such size, shape or fo'-m, or cut in such 
 manner as to be fit for covering buttons, exclu- 
 sively—These conditions to be ascertained by 
 special examination by the proper officer of Cus- 
 toms, and so certified on the face of each entry. Free, 
 
 Laths Free. 
 
 Laundry Blueing 25 percent. 
 
 Lava, unmanufactured Free- 
 
 Lavender water. See Perfumed Spirits. 
 
 Lawn Mowers 35 per cent. 
 
 Lawn Tennis Nets and Hammocks and other like 
 
 articles manufactured of twine, N. E. S 30 per cent. 
 
 Lead, viz. ; — Tea lead and tinfoil Free. 
 
 Lead, old, scrap and pig .... 40 cents per 100 lbs. 
 
 Lead, bars, blocks and sheets 60 cents per 100 lbs. 
 
 Lead pipe and lead shot , . 4/10 cent, per lb. and 25 per cent. 
 
 Lead, Nitrate and Acetate of, not ground Free. 
 
 Lead Pencils of all kinds, in wood or otherwise 25 per cent. 
 
 Le?.d, All manufactures of, N. E. S 30 per cent. 
 
 Leath'jr, sol^, tanned, l>ut rough or undressed 10 per cent. 
 
 Leather-board and leatheroid and boot and shoe 
 
 counters made therefrom 20 per cent. 
 
 Leather and skins, N. O. P. , tanned ; belting lea- 
 ther, and sole leather 15 per cent. 
 
 Leather, viz.: — Upper leather including dongoia, cor- 
 dovan, kid, lamb, sheep, kangaroo, alligator, 
 
 67 
 
hi 
 
 or enamelled lea- 
 
 17)4 per cent 
 22j^ per cent 
 
 lo per cent. 
 
 DUTY 
 chamois skins, and calf, dressed, waxed or 
 glazed .... 
 
 Leather, viz -.—Japanned, patent 
 ther and morocco leather 
 
 Leather^ Glove leathers, viz. : — Kid, lamb, buck, 
 deer, antelope and waterhog, tanned or dressed, 
 colored or uncolored, when imported by glove 
 manufacturers for use in their own factories in 
 the manufacture of gloves 
 
 Leather, skins for morocco leather, tanned, but not 
 further manufactured .... 
 
 Leather Belting . . 
 
 Leather Boots and Shoes, N. E. S 
 
 Leather, fancy manufactures of. (See item Boxes ) 
 
 Leather, all manufactures of, N. E. S 
 
 Leather and Harness Dressing 
 
 Leathi Laces .... 
 
 Leaves (drug.) See Drugs, crude. 
 
 Leeches 
 
 Leghorn Hats, unfinished, Caplins and Manilla hoods Free 
 
 Lemons. See Oranges. 
 
 Lemon Peel, candied 
 
 Lemon, Citron and Orange Rinds in brine .... 
 
 Lemon Squeezers, made wholly of glass .... 
 
 Lenos, cotton, white or bleached .... 
 
 Lenos, cotton, colored 
 
 Lentils 
 
 Letter Copying Books 
 
 Letter Heads, printed 
 
 Licorice. wSee Liquorice. 
 
 Limes. See Oranges. 
 
 Lime 
 
 Lime, acetate of ...... 
 
 Lime-iuice and fruit juices, fortified with, or containing 
 
 not more than twenty-tive per cent,of proof spirits 6octs per gal 
 
 ent.^y 
 
 nV 
 
 ^5 
 
 per 
 
 cent. 
 
 20 
 
 per 
 
 cent. 
 
 25 
 
 per 
 
 cent, 
 
 35 
 
 per 
 
 cent. 
 
 25 
 
 per 
 
 cent. 
 
 25 
 
 per cent. 
 
 30 
 
 per 
 
 cent. 
 
 Fiee. 
 
 35 
 
 per cent. 
 
 Free. 
 
 20 
 
 per cent. 
 
 25 
 
 per cent. 
 
 30 
 
 per cent. 
 
 20 
 
 per cent. 
 
 35 
 
 per cent. 
 
 35 
 
 per cent. 
 
 20 
 
 per cent. 
 
 20 
 
 per cent. 
 
 Lime-juice and fruit juices, when containing more 
 than twenty-five per cent, of proof spirits 
 
 Lime-juice and other fruit syrups and fruit juices, 
 N. O, P 
 
 Lime-juice, crude only 
 
 Lincru - Walton, wall decorations 
 
 Linen, manufactures of, N. E. S 
 
 Linen bags or sacks 
 
 Linen Clothing, all kinds, N. E. S 
 
 68 
 
 $2 per gal. 
 
 20 per cent. 
 
 Free. 
 
 35 per cent. 
 
 20 
 
 20 per cent. 
 
 32i " 
 
m 
 
 cent. ^./ 
 ■ centT/ 
 
 r cent, 
 r cent. 
 
 cent. 
 
 cent. 
 
 cent. 
 
 cent. 
 
 cent, 
 cenr. 
 
 ent. 
 
 
 Linen damask, including napkins doylies, tray cloths, 
 sideboard covers, damask stair linen and diaper. 
 
 Linen Towels ...... 
 
 Linen Rags 
 
 Liniments. See Proprietary Medicines. 
 
 Linoleum See Oiled Cloth. 
 
 Linseed or flaxseed oil, raw or boiled, lard oil, neats- 
 foot oil, and sesame seed oil 
 
 Lint, prepared for surgical dressing 
 
 Liquorice Root, not ground 
 
 Liquorice Paste and liquorice in rolls and sticks .... 
 
 Litharge 
 
 Lithographic Presses 
 
 Lithographic Stones, not engraved 
 
 Litmus and all Lichens, prepared or not 
 
 Lobsters, fresh. . 
 
 Locks 
 
 Locomotives for railways, N. E. S 
 
 Locomotives and Railway, Passenger, Baggage and 
 Freight Cars, being the property of Railway 
 Companies in the United States, running upon 
 any line of road crossing the Frontier, as long as 
 Canadian cars and locomotives are admitted free 
 under similar circumstances in the United States, 
 under regulations prescribed by the Controller 
 ofCusoms 
 
 Locomotive and Car Wheel Tires of steel, when in 
 the rough 
 
 Locust Beans, and locust bean meal .... 
 
 Logs and round unmanufactured timber, N. E. S. . . . 
 
 Logwood, extract of, and ground logwood 
 
 Lotions and Lozenges. See Proprietary Medicines. 
 
 Lubricating Oils. See Oils. 
 
 Lumber, viz. : — Firewood, handle bolts, heading 
 bolts, stave bolts and shingle bolts, hop poles, 
 fence posts, railroad ties, ship timber and ship 
 planking, not specially provided for in this Act. 
 
 Lumber, viz. : — Timber hewn or iawed and timber 
 used for spars and in building wharfs .... 
 
 Lumber, vfz. : — Timber squared or sided 
 
 Lumber, viz. :— Creosoted lumber 
 
 Lumber, viz.: — Sawed boards, plank deals, and other 
 lumber, undressed or dressed on one side only. . 
 
 Lumber, viz : — Pine and spruce clapboards 
 
 69 
 
 DUTY. 
 
 25 p.' r cent. 
 
 25 
 
 Free. 
 
 20 per cent. 
 
 20 per cent. 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 10 per cent. 
 
 20 " 
 
 Free. 
 
 25 per cent. 
 
 32i " 
 35 per cent. 
 
 Free. 
 
 Free. 
 Free. 
 Free. 
 Free. 
 
 Free. 
 
 Free. 
 Free. 
 Free. 
 
 Free. 
 Free. 
 

 DUTY. 
 
 Lumber, viz. : — Hubs for wheels, posts, last blocks, 
 wagon blocks, oar blocks, gun blocks, heading, 
 and all like blocks or sticks, rough hewn or 
 sawed only . . Free. 
 
 Lumber, viz. : — Laths, pickets and palings Free. 
 
 Lumber, viz. : — Staves of wood of all kinds ; wood 
 
 unmanufactured Free. 
 
 Lumber and timber planks, and boards of amaranth 
 cocoboral, boxwood, cherry, chestnut, walnut, 
 gumwood, mahogany, pitch pine, rose-wood, 
 sandal-wood, sycamore, Spanish cedar, oak, 
 hickory, whitewood, African teak, black heart 
 ebony, lignum vita;, red cedar, redwood, satin- 
 wood and white ash, when not otherwise manu- 
 factured than rough sawn or split or creosoted, 
 vulcanized or treated by any other preserving 
 process ; the wood of the persimmon and dog- 
 wood trees, hickory billets, and hickory lumber 
 «awn to shape for spokes of wheels, but not fur- 
 ther manufactured ; hickory spokes rough 
 turned, not tenoned, mitred, throated, faced, 
 sized, cut to length, round tenoned or polished. Free. 
 
 Lumber and Timber, manuf£»ctured, N. E. S 20 per cent. 
 
 Lye concentrated 20 per cent. ' 
 
 M 
 
 Maccaroni and Vermicelli 25 per cent. 
 
 Mace 25 per cent. 
 
 Machine Card Clothing .... 25 per cent. 
 
 Machinery, viz. :— Mining and smelting machinery 
 imported prior to the sixteenth day of May, 
 1896, which is at the time of its importation of 
 a class or kind not manufactured in Canada, . Free 
 
 Machinery, viz. : — Portable machines, portable steam 
 engine, threshers and separators, horse-powers, 
 port^ '■: \e saw-mills and planing mills, and parts 
 therec. in any stage of manufacture 30 per cent. 
 
 Machinery, viz : — Steam engines, boilers and ma- 
 chinery composed wholly or in part of iron or 
 steel, N. E. S 27)^2 per cent. 
 
 Madder and Munjeet, or Indian Madder, ground or 
 
 prepared, and all extracts of Free. 
 
 Magazines, quarterly, monthly, and semi-monthly, 
 
 70 
 
i 
 
 Y. 
 
 cent, 
 cent. 
 
 cent, 
 cent, 
 cent. 
 
 cent, 
 cent. 
 
 DUTY. 
 Free. 
 
 and weekly literary papers and newspapers, un- 
 bound 
 
 Magic Lanterns and slides therefor, philosophical, 
 photographic, mathematical and optical instru- 
 ments, N. E. S 
 
 Magnesia, citrate of 
 
 Magnesia, Fluid .... .... .... 
 
 Mallets, Wood .... .... .... .... 
 
 Malt, upon entry for warehouse, subject to Excise 
 
 regulations .... .... .... .... 15 cts. per bush. 
 
 Malt, extract of, (non-alcoholic) for medicinal purposes. 25 per cent. 
 
 Mandarine and Tangarine Oranges dutiable as oranges. 
 
 Manganese, oxide of ... . .... . . . , .... Free. 
 
 25 per cent. 
 
 20 " 
 
 50 
 
 35 per cent 
 
 Mangles 
 
 Mangoes 
 
 Mangold Seed 
 Manicure Cases 
 
 27^ per cent. 
 
 Free. 
 
 Free. 
 
 35 per cent. 
 
 30 per cent. 
 30 " 
 30 " 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 Manilla Grass, dried, but not further manufactured. . Free. 
 
 Manilla Hoods, Caplins, and Leghorn hats, unfinished Free. 
 
 Mantels, marble .... .... .... 
 
 Mantels, slate .... .... .... .... 
 
 Mantles, wool cloth .... .... 5 ^^s. per lb. and 
 
 Manure, Guano, and other animal and vegetable man- 
 ures, uncompounded or unmanufactured .... 
 
 Manure, prepared or manufactured, all kinds 
 
 Manuscripts and insurance maps, and album insides 
 of paper, and hair brush pads .... .... 
 
 Maple sugar ... .... .... .... .... 
 
 Maps, insurance 
 
 Maps and charts, for the use of schools for the blind . Free. 
 
 Maps and charts, N. E. S, .... .... 20 percent. 
 
 Marble in the rough, in blocks ... .... I^ree. 
 
 Marble in Blocks or slabs, sawn on not more than 
 
 two sides .... .... .... .... 10 percent. 
 
 Marble in slabs or blocks, sawn on more than two sides 20 per cent. 
 
 Marble, finished, and all mnfrs. of marble, N. O, P. 30 per cent. 
 
 Marble Dust . . 
 
 Marmalade . . .... .... .... 
 
 Mastic Gum . . .... .... .... 
 
 Masts, iron or steel, or parts of, for ships. . . . 
 
 XVXu.L^il(^d •••• •••• •••• •••• •• 
 
 Mathematical Instruments,. N. E. S 
 
 Matrices. See Stereotypes. 
 
 Mats and Matting, of cocoa, hemp or jute. . 
 
 71 
 
 20 '* 
 
 3 cts. per lb. 
 
 Free. 
 
 Free. 
 
 25 per cent. 
 
 25 per cent. 
 
 25 per cent. 
 

 • • • • 
 
 Mats and Matting, rubber 
 
 Mats and Rugs, N. E. S. .... 
 
 Matting, viz. : Cork matting or carpet 
 
 4 cents per sq. yd. but 
 
 Mattocks 
 
 Mattresses, hair, spring, and all other 
 Meal, buckwheat meal or flour. . . 
 Meal, corn .... .... .... 
 
 J*lC3.1y Oal >••• •••• •••• 
 
 Meal, Wheat 
 
 not less than 
 
 DUTY. 
 32^ per cent. 
 30 per cent. 
 
 30 per cent 
 • 35 P^^ cent. 
 . 30 per cent. 
 )4 cent per lb. 
 40 cts. per bbl. 
 . 20 per cent. 
 75 cts. per bbl. 
 
 25 per cent. 
 
 Measures, Tape, of all kinds 
 
 Meats, viz. : Canned meats and canned poultry and 
 game, extracts of meats and fluid beef not medi- 
 cated, and soups ... . .... .... .... 25 percent. 
 
 Meats, viz. : Mutton and Lamb, fresh 35 per cent. 
 
 Meats, fresh, N. E. S. . . .... 3 cts. per lb. 
 
 Meats, N.E.S., (when in barrel, the barrel to be free). 2 cts. per lb. 
 
 Meats, viz.: Poultry and game, N. O. P. 
 
 Medals, Cups or other prizes won in bona fide com- 
 
 l-'C^LI L 1011 ••• ••«• •••• •••• •••• 
 
 Medals of Brass, Bronze, Copper or plated 
 
 Medals of Gold .... .... 
 
 Medals of Silver .... 
 
 Medals, collections of, and of other antiquities and 
 
 cabinets of coins .... .... .... .... 
 
 Medicines. See Proprietary Medicines. 
 
 Meerschaum, crude or raw 
 
 Meerschaum Pipes .... 
 
 ^*XC1^.'H3 •••• •••• •••• •••*, ••■• 
 
 Menageries, horses, cattle, carriages and harness of, 
 under regulations prescribed by Controller 
 of Customs 
 
 Mercury or Quicksilver 
 
 Metal, composition for the manufacture 
 gold watch cases 
 
 Meters, electric 
 
 Meters, gas .... 
 
 Meters, water 
 
 iVllCa .... .... 
 
 Microscopes .... 
 
 Middlings, a low grade flour 
 
 Military Stores and munitions of war for use of Cana 
 dian Militia, when imported by the Dominion 
 Government or any of the Departments thereof. 
 
 72 
 
 • • • • 
 
 20 per cent. 
 
 Free 
 
 30 per cent. 
 
 25 
 
 30 per cent. 
 
 Free. 
 
 Free. 
 
 35 per cent. 
 
 25 
 
 Free. 
 Free. 
 
 (( 
 
 of filled 
 
 . 10 per cent. 
 . 25 per cent. 
 . 35 per cent. 
 i'jYz per cent. 
 . 20 per cent, 
 . 25 per cent. 
 75 cts. per bbl. 
 
 Free. 
 
 

 Milk, condensed .... .... .... .... 
 
 Milk Food and other similar preparations, condensed 
 coffee, and condensed coffee with milk .... 
 
 Mill Board, not straw board .... .... 
 
 Mimeograph (Edison's) .... .... .... 
 
 Mince Meat . . .... .... .... .... 
 
 Mineralogical Specimens .... .... .... 
 
 Mineral Pulp.. .... .... 
 
 Mineral Water, natural, not in bottles, under regu- 
 lations, prescribed by the Controller of Cus- 
 
 LvJXX19 •••• ••«• ■••• •••» •••• 
 
 Mineral Water, in bottles .... .... 
 
 Mineral Wool .... .... .... 
 
 Mihing and Smelting Machinery imported prior to 
 the sixteenth day of May, 1896, which is at the 
 time of its importation of a class or kind not 
 
 manufactured in Canada 
 
 Whenever any free entry is rendered of Mining 
 Machinery, such oath to be in the following 
 terms : — 
 I, , the undersigned 
 
 importer of the machinery mentioned in 
 this entry, do solemnly swear that it is 
 Mining Machinery within the true meaning 
 of the word, and that at the time of its im- 
 portation was of a class and kind not man- 
 ufactured in Canada, and that it is imported 
 for use in mining only, at the 
 
 mine, situated in the 
 
 Province of and will be used 
 
 for no other purpose whatever. 
 
 Mirrors, bevelled 
 
 Mirrors, hand, in wood, not bevelled .... 
 Mirrors, hand, silver or plated, not bevelled 
 Mirrors, for wall, if framed, not bevelled 
 
 Mirror Plates, silvered, not bevelled 
 
 Mirror Plates, silvered, if bevelled 
 
 Mistletoe Boughs .... .... .... 
 
 Mitts and Gloves, of all kinds .... 
 
 Models, viz. : — Casts, as models, for use of schools of 
 
 vlColi^Il ■••• •■■• •••• •••• •••■X^ ICTWa 
 
 Models of inventions, and of other improvements in 
 the arts, but no articles or article shall be 
 deemed a model which can be fitted for use .... Free, 
 
 73 
 
 DUTY. 
 3 cts. per lb. 
 
 30 per cent. 
 
 10 per cent. 
 
 30 per cent. 
 
 35 per cent. 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 20 per cent. 
 
 20 per cent. 
 
 Free. 
 
 2,2% per cent. 
 2^)4 per cent. 
 
 30 per cent. 
 
 30 per cent. 
 2^% per cent. 
 32)^ per cent. 
 
 20 per cent. 
 
 35 per cent. 
 
1 ■'? *". 
 
 ill 
 
 Molasses, second process,. or molasses derived from 
 the manufacture of '* molasses sugar," testing by 
 polariscope less than 35 degrees, when imported 
 by manufacturers of blacking, for use in their own 
 factories in the manufacture of blacking, condi- 
 tional that the importers shall, in addition to mak- 
 ing oath at the time of entry that such molasses is 
 imported for such use and will not be used for any 
 other purpose, cause such molasses to be at 
 once mixed in a proper tank made for the pur- 
 pose with at least one-fifth of the quantity there- 
 of of cod, or other ( '1, whereby such molasses 
 may be rendered unfit for any other use, such 
 mixing to be done in the presence of a Customs 
 officer at the expense of the importer, and under 
 such further regulations as may from time to time 
 be considered necessary in the interest and for 
 the protection of the revenue, and that until 
 such mixing is done and duly certified on the 
 face of the entry thereof by such Customs officer 
 the entry shall be held to be incomplete and the 
 molasses subject to the usual rate of duty as 
 when imported for any other purpose . . . . 
 
 Molasses, N. E S. wSee Sugar. 
 
 XVXLIlConkllld ••■• •••• •••• •••* •••• 
 
 •^*X^^i UC^L LC •••• •••• •••• ••«• •••• 
 
 Morphine .... .... .... .... 
 
 Mosaic flooring of any material . . .... .... 
 
 Moss, viz.: Iceland Moss or other mosses 
 
 DUTY. 
 
 Free. 
 
 30 per cent. 
 
 30 
 
 20 per cent. 
 
 30 per cent. 
 
 seagrass 
 .state, or 
 
 and seaweed, crude or in their natural 
 
 cleaned only .... .... .... Free. 
 
 Mother of Pearl, and other shells, unmanufactured . . Free. 
 
 Mould Boards, Plough plates, landsides and other 
 plates for agricultural implements, when cut to 
 shape from rolled plates of steel but not moulded, 
 punched, polished or otherwise manufactured, and 
 being of a greater value than four cents per pound. 5 per cent 
 
 Mould Boards, Plough Plates, &c., finished, as parts 
 
 ZZ of ploughs .... .... .... .... 
 
 Mouldings of wood, plain .... 20 
 
 Mouldings of wood, gilded or otherwise further manu- 
 factured than plain 
 
 Moulds, viz : Ingot moulds 
 
 Mower and Reaper Knives .... 
 
 
 20 percent. 
 
 (( 
 
 25 per cent. 
 
 Free. 
 
 20 per cent. 
 
 74 
 
'nt. 
 
 ;nt. 
 ;nt. 
 
 
 at. 
 int. 
 
 ;nt. 
 ;nt. 
 
 Mowing machines, self- binding harvesters, harvesters 
 without binders, binding attachments, reapers, 
 sulky and walking ploughs, harrows, cultivators, 
 seed drills and horse-rakes. . . .... . . . . 
 
 Mucilage and Glue .... .... .... 
 
 Mufflers, cashmere, hemmed .... 5 cents per lb. and 
 
 Mufflers, silk . . .... .... .... .... 
 
 Mufflers, cotton, hemmed .... .... .... 
 
 Mufflers, wooi, knitted , . .... .... .... 
 
 Muffs and Satchels combined .... .... .... 
 
 Mule shoes .... ... .... .... .... 
 
 Muriatic and nitric acid, and all mixed acids . . . 
 
 Mushrooms, fresh .... .... .... .... 
 
 Mushrooms, canned or bottled, the weight of the can 
 or bottle to be included in the weight for duty. 
 
 Mushroom Spawn .... ' . . . . .... .... 
 
 Music, printed, bound or in sheets .... .... 
 
 Music for Automatic Instruments, perforated paper. 
 
 Musical instruments, viz.: Cat-gut strings or gut-cord, 
 for musical instruments .... 
 
 Musical instruments for bands of Army and Navy . . 
 
 Musical Instruments of all kinds, N. O. P. .... 
 
 Musical Instruments, being the property of Com- 
 panies of Musicians entering Canada for the 
 purpose of giving public concerts, shall in all 
 cases be entered for duty in accordance with the 
 law, and that the Minister of Customs may 
 grant a refund of ninety per cent, of the duties 
 so paid, on being fully satisfied that the said 
 instruments have been duly re-exported, provided 
 that such re-exportation takes place within 
 one month of the date of such import entry, and 
 that said instruments have been fully identified 
 at the time of making entry of the same by an 
 Officer of Customs. And further, that any 
 Collector of Customs may permit any musical 
 instrument to be imported and used on not 
 more than two occasions, within the limits of his 
 own port, under such precautions or provisions as 
 he may consider necessary to secure the due ex- 
 portation thereof immediately after such use, that 
 no instrument or insruments so admitted shall be 
 allowed to be removed to any other port unless 
 the above conditions have been complied with. 
 
 75 
 
 DUTY. 
 
 20 per cent, 
 25 per cent. 
 30 per c^nt. 
 32^ per cent. 
 
 35 per cent. 
 30 '« 
 
 30 per cent. 
 
 20 per cent. 
 
 25 per cent. 
 
 i^cts. per lb. 
 20 per cent, 
 locis. per lb. 
 35 per cent. 
 
 Free. 
 Free. 
 25 per cent. 
 
 BB 
 
Music Stands, iron and wood .... . . . . 
 
 Musk, in pods or in grains .... . . . 
 
 Muskets, Riiies, Guns or Pistols, N. E S. 
 
 Muslins, colored or printed . . . , 
 
 Muslins, white or bleached .... . . . . 
 
 Mustard Cake .... . . . , 
 
 Mustard, French, Liquid .... . .... 
 
 Mustard Seed. . .... 
 
 Mustard, ground 
 
 Mutton and lamb, fresh 
 
 N 
 
 • • • • 
 
 DUTY. 
 30 per cent. 
 Free. 
 23 per cent. 
 
 25 
 
 15 per cent. 
 
 35 per cent. 
 
 Free. 
 
 25 per cent. 
 
 35 per cent. 
 
 Nails, viz., composition nails and spikes and sheath- 
 
 lil^ lldllo ••«« ••••• •••• •••• ■••• 
 
 Nails and Spikes, wrought and pressed, galvanized or 
 not, horse shoe nails, and all wrought iron or steel 
 and other nails, N. E. S., and horse, mule and 
 
 ^Jv suv./cro •••• •••• •••• •«•• 
 
 Nails, viz. : Wire nails . . .... .... 
 
 Nails, viz. : Cut nails and spikes of iron or steel, in- 
 cluding railroad spikes .... .... 
 
 Nails, Rivets and Burrs, brass and copper .... 
 
 Naphtha. See Oils. 
 
 Napkins, linen damask . .... .... .... 
 
 Ntatsfoot Oil .... .... .... 
 
 Necklets of gold or silver .... .... 
 
 Necklets of strung beads .... .... .... 
 
 Neckties, cotton, linen or silk .... . . .... 
 
 xNeciarines .... ..... .... .... .... 
 
 Needles, steel, N. O. P 
 
 Nets and Nettings, Lace, of cotton, linen, silk or 
 
 other material 30 percent. 
 
 Nets, viz. : — Lawn Tennis Nets, Hammocks, and 
 
 other articles manufactured of twine, N. E. S . . 30 per cent. 
 
 Nets for use of fisheries. See Fish Hooks. 
 
 Nets and Seines, N. E. S 30 percent. 
 
 Nettings, mosquito, cotton, plain white. ... .... 25 per cent. 
 
 Nettings, mosquito, cotton, colored .... .... 30 per cent. 
 
 Nettings, painted cotton (an imitation of wire cloth) 27^ per cent. 
 
 Newsoapers and quarterly, monthly and semi-month- 
 ly magazines, and weekly literary papers, un- 
 bound .... .... .... Free. 
 
 15 percent. 
 
 30 per cent. 
 I ct. per lb. 
 
 ^ ct per lb.. 
 30 per cent. 
 
 25 per cent. 
 20 per cent. 
 25 per cent. 
 35 per cent. 
 32^ per cent. 
 20 per cent. 
 30 per cent 
 
 76 
 
25 per cent. 
 
 30 
 10 
 20 
 
 per cent, 
 per cent, 
 per cent. 
 
 DUTY. 
 
 Newspapers, or supplemental editions or parts there- 
 of, partly printed and intended to be completed 
 and published in Canada .... .... .... 25 per cent. 
 
 Nickel .... .... .... Free. 
 
 Nickel and German Silver, manufactures of, N.E.S., 
 not plated .... .... .... 
 
 Nickel and German Silver, manufactures of, N.E.S., 
 
 L)1£Il6CI • • • • • • ••• •••• •■•• •«•• 
 
 Nickel Anodes .... .... .... .... 
 
 XNlCKCl oallS •• •••• •••• •••• •••• 
 
 Nickel Silver, Silver "•^'^ German Silver, rolled or in 
 
 dliCdd •••• • #••• •••• •••• 
 
 Nitrate of amm. .... .... 
 
 Nitrate of Lead, not gronnd. . .... 
 
 Nitrate of Soda or Cul ••: Nitre . . .... .... 
 
 Nitric and Muriatic Acid, and all mixed acids .... 
 
 Nitrite of Soda .... 
 
 Nitro-Glycerine .... .... 
 
 Nitrous Ether, Sweet Spirits of Nitre, and aromatic 
 
 spirits of ammonia . $2. I2j'2 cents per gall, and 30 per cent. 
 Noils, being the short wool which falls from the 
 
 combs in worsted factories .... .... Free. 
 
 Notes, unsigned .... .... .... 35 per cent, 
 
 Nutgalls .... .... .... .... .... Free. 
 
 Nutmegs .... .... .... .... 25 per cent. 
 
 Nuts, Cocoa, when imported from place of growth 
 
 by a vessel direct to a Canadian port .... 50cts. per i(X>. 
 
 • • • • 
 
 Free. 
 Free. 
 Free. 
 F'ree. 
 
 20 per cent. 
 Free. 
 4 cents per lb. 
 
 $1 per 100. 
 
 2 cts. per lb. 
 5 cts. per lb. 
 
 3 cts. per lb. 
 
 Nuts, Cocoa, N. E. S 
 
 Nuts, (drug). See Drugs, ciude. 
 
 Nuts of all kinds, N. O. P .... 
 
 Nuts, shelled, N. E. S. .... .... 
 
 Nuts, viz., Almonds, walnuts, Brazil nuts, pecans and 
 shelled pea-nuts, N. E. S .... 
 
 Nuts, viz , Wrought iron or steel nuts and washers, 
 iron or steel rivets, bolts with or without threads, 
 nut and bolt and hinge blanks, N E. S., and 
 *' T " and strap hinges i ct. per lb. & 20 per cent. 
 
 Nuts, viz.. Wrought iron or steel nuts and \*ashers, 
 iron or steel rivets, bolts with or without threads, 
 nut and bolt blanks, less than three-eighths of an 
 inch in diameter, one cent per pound and twenty- 
 five per cent, but not less than thirty-five per cent. 35 per cent. 
 
 Nux Vomica Beans, crude only. . . ... .... Free. 
 
 77 
 
wmm 
 
 mu 
 
 DUTY. 
 
 h- 'Mi 
 
 ~ ii ■ 
 
 i - 
 
 • • • • 
 
 . . Free. 
 
 . . Free. 
 
 . . Free. 
 
 . . 20 per cent. 
 
 . . Free. 
 
 . . 25 per cent. 
 
 10 cts. per bush, 
 
 . . 20 per cent. 
 
 20 cts. per gal. and 20 per cent, 
 
 30 per cent. 
 
 Oak and Oak Bark, extract of . . . . 
 
 Oakum .... .... .... 
 
 Oakum, prepared for surgical dressing 
 Oar blocks, rough hewn or sawn only 
 Oars, wood .... .... .... 
 
 v^aLS •••• •••• •••• 
 
 I^aTiTiCcII •••• •••• •••• • 
 
 Ochres and ochrey earths. See Colours. 
 
 Oil and Ottar of Roses . . ... 
 
 Oil Finish, N. E. S 
 
 Oiled Silk. See Oilcloth. 
 
 Oils, hair, (non-alcoholic) perfumed or not .... 
 
 Oils, viz : Illuminating oils composed wholly or in 
 part of the products of petroleum, coal, shale or 
 lignite, costing more than thirty cents per gallon. 25 per cent* 
 
 Oils, coal and kerosene distilled, purified or refined, 
 naphtha and petroleum, N. E. S., products of 
 petroleum, N. E. S .... ... .6 cts. per gall. 
 
 Oils, Lubricating, composed wholly or in part of pe- 
 troleum and costing less than twenty- five cents 
 per gallon, six cents per gallon .... ... .6 cts. per gall. 
 
 Oils, viz : — Crude petroleum, fuel and gas oils 
 (other than naphtha, benzine or gasoline), when 
 imported by manufacturers (other than oil re- 
 finers) for use in their own fac*ories for fuel 
 purposes or for the manufacture of gas • - . . 3 cts. per gall. 
 
 Oils, Lubricating, N. E. S., and axle grease .... 25 per cent 
 Barrels containing petroleum or products, or any 
 mixture of which petroleum forms a part, 
 when such contents are chargeable with a 
 specific duty. . . .... .... ... 20 cents each. 
 
 Oils, carbolic or heavy . . 
 
 Oil, cotton seed .... 
 
 Oil, cod liver . . .... 
 
 Oils, essential — .... .... .... 
 
 Oil, olive, N.E.S., for manufacturing and mechanical 
 purposes .... .... 
 
 Oil, lard 
 
 Oil, linseed or flaxseed, raw or boiled, lard oil, neats- 
 foot oil and sesame seed oil 
 
 Oil, neatsfoot 
 
 • • • • 
 
 Free. 
 
 20 per cent. 
 20 per cent, 
 10 per cent. 
 
 Free. 
 
 20 per cent, 
 
 20 per cent. 
 20 per cent. 
 
 78 
 
1 
 
 DUTY. 
 
 Oils, olive ^ prepared for salad purposes. ... .... 30 per cent. 
 
 Oil, sesame seed . . 20 per cent. 
 
 Oil, spermaceti, whale and other fish oils, and all 
 other articles the produce of the fisheries, not 
 specially provided for . . 20 per cent. 
 
 Oils, viz., cocoanut and palniy in their natural state. Free. 
 
 Oil Cake and Oil Cake Meal, Cotton Seed Cake, and 
 
 Cotton Seed Meal, and Palm Nut Cake and Meal. Free. 
 
 Oiled cloth and silk, India-rubbered, flocked or 
 
 coated with rubber, N. O. P 27^ per cent. 
 
 Oiled cloth, viz., Enamelled fioor, stair, shelf and 
 table oilcloth, cork matting or carpet, and lino- 
 leum, thirty per cent., but not less than four 
 cents per square yard .... 30 per cent. 
 
 Ointments. See Proprietary Medicines. 
 
 Oleographs, chromos, and chromotypes, 
 
 6 cents per lb. and 20 per cent. 
 
 Oleo-stearine and Degras, when imported by manu- 
 facturers of leather, for use in the manufacture 
 of leather in their factories 
 
 Olive Oil, N. E. S., for manufacturing and me- 
 chanical purposes 
 
 Olive Oil prepared for salad purposes. . 
 
 Olives, dried .... 
 
 Olives, green .... 
 
 Olives, pickled . . 
 
 Onions 
 
 Onion Sets, for planting, and not fit for table use. . 20 per cent. 
 
 Opera, Field and Marine Glasses 25 per cent. 
 
 Opium, crude, the outward ball or covering to be free 
 
 of duty $1 per lb. 
 
 Opium, powdered .... $1 35 per lb. 
 
 Opium, prepared for smoking $5 per lb. 
 
 Optical Goods, viz. , Opera, Field and Spy Glasses, 
 Telescopes, Microscopes, Stereoscopes, Magic 
 Lanterns and Slides, etc 25 per cent. 
 
 Optical Goods, viz , Spectacles and Eyeglssses 30 per cent. 
 
 Optical Goods, viz , Parts of Spectacle and Eyeglass 
 
 Frames 20 per cent. 
 
 Optical Instruments, N. E. S. 25 per cent. 
 
 Oranges, Lemons and limes, in boxes of capacity not 
 
 exceeding two and one-half cubic feet 25 cts. per box. 
 
 In one-haif boxes, capacity not exceeding one 
 
 and one-fourth cubic feet. . 13 cts. per half box. 
 
 79 
 
 Fr^e. 
 
 Free. 
 
 30 per cent. 
 25 per cent. 
 20 per cent. 
 35 per cent. 
 25 per cent. 
 
■paH 
 
 
 ll 
 
 Eli I 
 
 Hf'r ^ 
 
 ;;* 
 
 DUTY. 
 In barrels not exceeding in capacity that of the 
 
 196 pounds flour barrel 55 cts. per bbl. 
 
 In cases and all other packages, .... 
 
 locts. per cub. ft. holding capacity. 
 
 In bulk $1.50 per 1,000 Oranges, Lemons or Limes. 
 
 Orange or Lemon Peel, candied 35 per cent. 
 
 Orange, lemon and citron rinds, in brine Free. 
 
 Orchids, Palms, Azeleas> Cacti and Flower Bulbs of 
 
 all kinds .... Free. 
 
 Ores of metals of ill kinds ... Free. 
 
 Organs, cabinet . , 30 per cent. 
 
 Organs, pipe organs, and sets or parts of sets of reeds 
 
 for cabinet organs 25 per cent. 
 
 Ornaments of alabaster, spar,amber,<^erra cotta,or com- 
 position; statuettes and bead ornaments, N.E.S. 35 per cent. 
 
 Orris Root, unground ' Free. 
 
 Osiers Free. 
 
 Ottar or Attar of Roses and oil of lOscs Free. 
 
 Oxalic Acid Free. 
 
 Oxides See Colors. 
 
 Ox Shoes 30 per cent. 
 
 Oysters. See Fish. 
 
 Oyster Knives, not plated ... 25 per cent. 
 
 Packing, Rubber or Gutta-percha 32^ p^r cent- 
 Padding, Jnte or Linen . . 20 per cent* 
 
 Padding, Woollen ...... 5 cents per lb. and 25 per cent* 
 
 Paddy. See Rice, unhulled. 
 
 Pads, viz. : — Hair-brush pads Free 
 
 Palis, tubs, churns, brooms, washboards, pounders 
 
 and rolling-pins 20 per cent. 
 
 Paints. See Colors. 
 
 Paintingf drawings, prints, engraving«, building 
 
 phrs, photographs and pictures, N. E. S 
 
 Paintii.gS; in oil or water colors, the production of 
 Canadian Artis.j, under regulations to be made 
 
 by the Concroller of Customs .... 
 
 Paintings, in oil or water colors, by Artists of well- 
 known merit, or copies of the Old Masters by 
 
 such a.:tists... Free. 
 
 Paletic Knives, not plated . . 25 per cent. 
 
 Paling.*" Tid Pickets ...... Free. 
 
 8c 
 
 20 per cent; 
 
 F 
 
 ree. 
 
 "■"'*"■ ■•■""" 
 
 '''"■'" '■'-' 
 
Palm Leaf, unmanufactured 
 
 Palm-nut cake and meal . . , . 
 
 Palms, Orchids, Azaleas, Cacti, and Flower Bulbs 
 
 of all kinds 
 
 Pamphlets, advertising. ..... 6 cts. per lb. and 
 
 Pamphlets, books and periodicals, N. E. S 
 
 Paper Carpet Lining 
 
 Papers, viz., albumenized and other papers and 
 
 films, chemically prepared for photographers' use. 
 Papers, Manilla, tissue, printing and paper of all 
 
 kinds, N. E. S 
 
 Paper Bags or Sacks of all kinds, printed or not. . . . 
 Paper Boxes, such as are used by confectioners, plain 
 
 or printed . . 
 
 '*aper, glazed, plated, marbled, enamelled, embossed, 
 
 in rolls or sheets, and cardboard similarly finished. 
 
 Taper i"sides for albums ... . 
 
 Paper letters, cummed, plain cr colored, in bulk 
 
 Paper letters, gummed, put up in envelopes, with 
 
 printed descriptions for special advertising signs 
 
 DUTY. 
 Free. 
 Free. 
 
 Free. 
 
 20 per cent. 
 6 cts. per lb. 
 25 per cent. 
 
 30 per cent. 
 
 25 per cent. 
 25 per cent. 
 
 35 per cent. 
 
 35 per cent. 
 
 Free. 
 
 35 per cent. 
 
 15 cents per lb. and 25 per cent. 
 
 35 per cent. 
 25 per C2nt. 
 25 per cent. 
 35 per cent. 
 
 cent. 
 
 or labels 
 
 Paper, ruled , 
 
 Paper, tarred ... . 
 
 Paper. Toilet .... 
 
 Paper, waxed or oiled . . 
 
 Paper Union Collar Cloth, in rolls or sheets, not 
 glosse'^l or finished 
 
 Paper Union Collar Cloth, glossed or finished, in 
 rolls or sheets ...... 
 
 Paper, manufactures of, including ruled and bordered 
 and coated papers, papcteries, boxed papers, 
 envelopes and blank books 
 
 Paper waste clippings 
 
 Paper, viz. : — Hemp paper, made on four cylinder 
 mach'ues and calendered to between •cxd6 and 
 •008 inch thickness for the manufacture of shot 
 shells ; primers for shot shells and cartridge's, 
 and felt board sized and hydraulic pressed, and 
 covered with paper or uncovered, for the manu- 
 facture of gun wads, when such articles are im- 
 ported by manufacturers of shot shells, cartiiuges 
 and gun wads, to be used for these purposes only 
 in tueir own factories, until such times as the 
 said articles are manufactured in Canada : Pro- 
 
 F Si 
 
 15 per c^nt. 
 20 per cent. 
 
 35 per cent. 
 Free. 
 
mam 
 
 3t 
 
 |^V~ 
 
 DUTY, 
 vided always that the said articles, when im- 
 ported, shall be entered only at such port or 
 ports as are named by the Controller of Customs, 
 and at no other place ; samples of such articles 
 to be furnished to the Collector of the said port 
 or ports by the Customs Department for the 
 guidance of the officers when accepting free 
 entries of such materials Free. 
 
 Paper fasteners, brass .... 30 per cent. 
 
 Paper Hangings, viz. : —Wall paper, not including 
 borders, printed on plain ungrounded paper and 
 colored with any material except bronze gilt or 
 
 flitter .... 
 
 All other paper-hangings and borders, per roll 
 of eight yards and under, and proportionate- 
 ly for greater lengths. i}4 cents per roll and 25 per cent. 
 
 Papeteries • • 35 per cent. 
 
 Paraffine Wax 2 cents pci ib. 
 
 Paraffine Wax Candles ..... 4 cents per Ib. 
 
 35 per cent. 
 
 35 per cent. 
 20 per cent. 
 35 percent. 
 10 per cent. 
 Free. 
 
 Parasols of all kinds 
 
 Parasol Sticks or Handles, N. E. S 
 
 Parian Busts or Statuettes .... 
 
 Paris Green, dry 
 
 Paris White and Gilders' Whiting 
 
 Passover Bread, not being imported for sale but for 
 free distribution among the Hebrew community 
 iu connection with their religious rites Free. 
 
 Patterns, brass . . ^o per cent. 
 
 Patterns, iron or steel '27^ per cent. 
 
 Patterns, wood ., ...... 25 percent. 
 
 leaving Blocks, made from the slag of blast furnace . . 20 per cent. 
 
 Peaches, N. O. P., the weight of the package to be 
 
 included in the weight for duty i cent per lb. 
 
 Pea(:h Trees .... 3 cenla each. 
 
 Peanuts, not shelled 2 cents per lb. 
 
 Peanuts, shelled 3 cents per lb. 
 
 Pearl Card Cases 
 
 Pea.'line 
 
 Pearl, mother of. not manufactured .... 
 
 Pears 
 
 Pear Trees of all kinds 
 
 Peas 
 
 Peas, green, as vegetables 
 
 Pecans, shelled 
 
 82 
 
 35 per cent. 
 
 35 per cent. 
 
 .... Free. 
 
 20 per cent. 
 
 3 cents each. 
 
 10 cents per bush. 
 
 . 25 per cent. 
 
 . . . 5 cents per lb. 
 
per lb. 
 6 each, 
 per lb. 
 per lb. 
 ler cent, 
 er cent. 
 
 the 
 
 DUTY. 
 
 3 cents per lb. 
 
 . 35 per cent. 
 
 Free. 
 . 25 per cent. 
 . 25 per cent. 
 
 25 per cent. 
 
 30 per cent» 
 . 2$ per cent.. 
 . . 25 per cent.. 
 
 25 per cent„ 
 ,27J^ per cent. 
 . 25 per cent. 
 . 30 per cent. 
 
 35 per cent. 
 
 30 per cent. 
 
 Pecans, not shelled .... 
 
 Peels, candied . . 
 
 Pelts, raw 
 
 Pencil leads 
 
 Pencils, lead of all kinds, in wood or otherwise 
 
 Pencils, slate .... 
 
 Pen Holders, the handles being of wood and 
 
 holders being steel or iron 27^ per cents 
 
 Pen Holders, the handles being of wood and holders 
 being brass ..... 
 
 Pen Holders, entirely of rubber 
 
 Pen and Pocket Knives, not plated 
 
 Pens, Gold 
 
 Pens, steel ...... 
 
 Pepper Shells .... 
 
 Percussion Caps . . , . 
 
 Perfume Cases. . . 
 
 Perfumery, including toilet preparations, (non-Alco- 
 holic) viz.: Hair oils, tooth and other powders 
 and washes, pomatums, pastes and all other per- 
 fumed preparations, N. O. P.. used for the hair, 
 mouth or skin 
 
 Perfumed Spirits and Alcoholic Perfumes, bay rum, 
 cologne and lavender waters, hair, tooth and 
 skin washes and other toilet preparations con- 
 taining spirits of any kind, when in bottles or 
 flasks, containing not more than four ounces .... 
 
 Perfumed Spirits in bottles or flasks and other pack- 
 ages containing more than four ounces each. . . . 
 $2. 12^ per gal. and 40 per cent. 
 
 Periodicals, illustrated advertising. .6 cts. per lb. and 20 per cent. 
 
 Periodicals, vh.i Newspapers, and quarterly, month- 
 thly and semi-monthly magazines and weekly 
 literary papers, unbound 
 
 Periodicals, N. E. S 
 
 Per&is, or extiact of Archill and Cudbear 
 
 Petroleum. See Oil. 
 
 Petroleum — Barrels containing Petroleum, or its pro- 
 ducts, or any mixture of whirh Petroleum forms 
 a pan, when such contents are chargeable with 
 a specific duty 
 
 Pharmaceutical preparations. See Proprietary Medicines. 
 
 Pheasants, living . . Free. 
 
 Phials, glass 30 per cent. 
 
 83 
 
 50 per cent. 
 
 Free. 
 
 6 cts. per lb. 
 
 Free. 
 
 20 cts. each 
 
^BB^^sBmmmmmmm 
 
 DUTY. 
 
 11 ! 
 
 Philosophical Instruments and apparatus, that is to 
 say, such as are not manufactured in Canada, 
 when imported for use in universities, colleges, 
 schools and scientific societies 
 
 Philosophical instruments, N^ E. S 
 
 Phosphorus 
 
 Phosphor Bronze, in blocks, bars, sheets and wire . . 
 
 Photograph Albums 
 
 Photographs or pictures, N. E. S 
 
 Photograph frames of any material 
 
 Photographic instruments, N. E. S 
 
 Photographic Views 
 
 Photographers' Cards 
 
 Photographic Dry Plates 
 
 Pianofortes 
 
 Pianofortes, parts of 
 
 Pian J Covers, embroidered . . . 
 
 Piano Stools 
 
 Pickles, vSauces and Catsups, including soy 
 
 Pickets and palings 
 
 Picks, mattocks, grub-hoes, adzes, hatchets and eyes or 
 polls for same, and tools of all descriptions,N. E. S. 
 
 Pictorial Illustrations of Insects, etc., when imported 
 for the use of Colleges and Schools, Scientific 
 and Literary Societies ... 
 
 Picture Cord, worsted 
 
 Pictures and photographs, N.E.S 
 
 Picture and photograph frames, of any material 
 
 Picture Nails 
 
 Pigeons, homing or messenger 
 
 Pillows and Bolsters 
 
 Pillow Cases, cotton or linen 
 
 Pills 
 
 Pine Apples . . 
 
 Pine tar, in packages of not less than 15 gallons 
 
 Pinking Irons 
 
 Pins, manufactured from wire of any metal 
 
 Pipe Clay 
 
 Pipe, viz.: Cast Iron pipe of every description 
 
 $10 per ton but not less than 
 
 Pipe fittings of wrought iron oi ot^f.' pipe, and chilled 
 iron or steel rolls , 
 
 Pipes, Tobacco of all kinds, pipe mounts, cigar and 
 cigarette holders and cases for same 
 
 84 
 
 Free. 
 
 
 25 
 
 per 
 
 cent. 
 
 Free. 
 
 
 10 
 
 per 
 
 cent. 
 
 35 
 
 per 
 
 cent. 
 
 20 
 
 per 
 
 cent. 
 
 30 
 
 per 
 
 cent. 
 
 25 
 
 per 
 
 cent. 
 
 20 
 
 per 
 
 cent. 
 
 35 
 
 per 
 
 cent. 
 
 30 
 
 per 
 
 cent. 
 
 35 
 
 per 
 
 cent. 
 
 25 
 
 per 
 
 cent. 
 
 30 
 
 per 
 
 cent. 
 
 70 
 
 per 
 
 cent. 
 
 3S 
 
 per 
 
 cent. 
 
 Free. 
 
 
 35 
 
 per 
 
 cent. 
 
 Free. 
 
 
 30 
 
 per 
 
 cent. 
 
 20 
 
 per 
 
 cent. 
 
 30 
 
 per 
 
 cent. 
 
 30 
 
 -per 
 
 cent. 
 
 Free, 
 
 
 30 
 
 per 
 
 cent. 
 
 32J 
 
 rper 
 
 cent. 
 
 25 
 
 per 
 
 cent. 
 
 Free. 
 
 
 Free. 
 
 
 35 
 
 per 
 
 cent. 
 
 30 
 
 per cent. 
 
 Free. 
 
 
 35 
 
 per 
 
 cent* 
 
 35 
 
 per 
 
 cent. 
 
 35 
 
 per 
 
 cent 
 
 * 
 
Pique, cotton, white, or bleached 
 
 Pique, cotton, colored .... 
 
 Pistols, toy 
 
 Pistols, N. E. S 
 
 Pilch, Brewers . . 
 
 Pitch, Burgundy 
 
 Pitch-pine and Pine Tar, in packages of not less than 
 15 gallons . . 
 
 Pitch, VIZ. : — Coal tar and coal pitch 
 
 Plaits, chip, manilla, cotton, mohair, straw, Tuscan 
 and grass 
 
 Planing Mills, portable 
 
 Plans, viz. : — Building plans, N. E. S. 
 
 Plantains .... 
 
 Plants, viz. : — Palms, orchids, azaleas, cacti and 
 flower bulbs of all kinds 
 
 Plants and shrubs, N. E. S . . .... 
 
 Plasters, medicinal 
 
 Plaster Casts, N. E. S 
 
 Plaster of Paris, or gypsum, ground, not calcined . , 
 
 Plaster of Paris, calcined or manufactured, forty 
 cents per barrel of three hundred pounds . . 40 
 
 Plated ware, viz. : — Sterling or other silverware and 
 platedware^ all other, electroplated or gilt, of all 
 kinds, whether plated wholly or in part 
 
 Platedware, viz. : — Plated cutlery, namely, knives 
 plated wholly or in part .... 
 
 Plates, engraved on wood and on steel, or other 
 metal, and transfers taken from the same . . . . 
 
 Platinum Primers or Electric Fuses 
 
 Platinum and black oxide of copper, for use in the 
 manufacture of chlorate... 
 
 Pliitinum Wire and Sheets . . 
 
 Platinum retorts, pans, condensers, tubing and pipe 
 made of platinum, when imported by manufac- 
 turers of sulphuric acid for use in their works in 
 the manufacture or concentration of sulphuric 
 acid .... 
 
 Platinum, manufactures of, N. E. S 
 
 Playing Cards 
 
 Pleasure Carts. See Cairiages. 
 
 Plough Plates, mould boards, land sides and other 
 plates for agricultural implements, when cut to 
 shape from rolled plates of steel but not moulded, 
 
 85 
 
 DUTY. 
 25 per cent. 
 30 per cent. 
 35 per cent. 
 20 per cent. 
 20 per cent. 
 Ftee. 
 
 Free. 
 Free. 
 
 Free. 
 
 30 per cent. 
 
 20 per cent. 
 
 Free. 
 
 Free. 
 
 20 per cent. 
 25 per cent. 
 20 per cent. 
 15 per cent. 
 
 cents per brl. 
 
 30 per cent. 
 
 35 per cent. 
 
 20 per cent. 
 30 
 
 Free. 
 Free. 
 
 Free. 
 
 20 per cent 
 6 per pack 
 
■tr 
 
 DUTY. 
 
 punched, polished or otherwise manufactured, 
 and being of a greater value than four cents a 
 
 pound 5 
 
 Plough Plates, Mould Boards, etc. (parts of ploughs) 20 
 
 Ploughs, sulky and walking. . 
 
 Plumbago, crude 
 
 Plumbago, all manufactures of, N. E. S. 
 
 Plumbago Crucibles . . . . , 
 
 Plums, green .... 
 
 Plums, dried, desiccated or evaporated . . 
 Plum Trees of all kinds 
 
 Plush, viz. : Hatters plush of silk or cotton Free. 
 
 per cent. 
 
 per cent. 
 20 per cent. 
 10 per cent. 
 25 per cent. 
 Free. 
 
 25 per cent. 
 25 per cent. 
 3 cts. each. 
 
 30 
 
 35 
 30 
 30 
 
 per cent. 
 
 
 t( 
 
 Plush fabrics, N. E. S.. 
 
 Plush, fancy manufactures of. (See item Boxes) .... 
 
 Pocket-books, purses and satchels 
 
 Pocket Handkerchiefs 
 
 Pomades, French, or flower odours, preserved in fat 
 
 or oil, for the purpose of conserving the odour of 
 
 flowers which do not bear the heat of distillation, 
 
 when impoited in tins of not less than 10 lbs. each 15 per cent. 
 Pomatum, or paste for hair, mouth or skin (not al 
 
 coholic) 
 
 Pomegranates 
 
 Pop Corn, popped 
 
 Pop Corn, unpopped 
 
 Poplins, silk, or silk warp 
 
 Porcelain-ware, N. E. S 
 
 Pork, fresh, N. E. S 
 
 Pork, N. E S., when in barrel, the barrel to be free. 
 Porter, Ale and Beer, imported in bottles (6 quarts 
 
 or 12 pints to gall) 24 cts. per gall. 
 
 Porter, Ale and Beer, imported in casks or otherwise 
 
 than in bottles 
 
 Postage Stamps, collections of 
 
 Posters, advertising .... 15 cts. per lb. and 
 
 Posts, rough hewn or sawn only 
 
 Potash and Pearl Ash, in packages of not less than 
 
 25 pounds weight 
 
 Potash, chlorate of, in crystals, when imported for 
 
 manufacturing purposes only Free. 
 
 Potash, chlorate of, not further prepared than ground, 
 
 and free from admixture with any other substance. Free. 
 Potash, viz. : Sulphate, bicarbonate, chlorate and 
 
 nitrate of, N. E. S 20 per cent 
 
 86 
 
 ... 30 per cent, 
 
 . . Free. 
 
 . . 35 per cent. 
 
 7^ cts. per bush. 
 
 . . . 30 per cent. 
 
 ..30 
 
 3 cts. per lb. 
 2 cts. 
 
 16 cts. *• 
 
 Free. 
 
 25 per cent. 
 
 Free. 
 
 Free. 
 
DUTY. 
 
 Potash, muriate and bichromate of, crude, caustic 
 
 potash, and red and yellow prussiate of potash. Free. 
 
 Potash, German mineral, and German potash salts, 
 
 for fertilizers ..... Free. 
 
 Potassium, cyanide of Free. 
 
 Potatoes, except sweet ... 15 cts. per bush. 
 
 Potatoes, sweet, and Yams .. . .. 10 cts. ** 
 
 Potted Meats, and specially prepared meats 25 per cent. 
 
 <i 
 
 
 25 
 
 20 
 
 30 
 
 2 cts. per lb. 
 
 3 cts. per lb. 
 
 4 cts. per lb. 
 25 per cent. 
 Free. 
 
 Free. 
 
 30 per cent. 
 3 cts. per lb. 
 25 per cent. 
 
 Poultry and Game, canned.. 
 
 Poultry and (iame, N. O. P. 
 
 Powder, Complexion 
 
 Powder, viz. , Blasting and mining powder 
 
 Powder, viz.. Cannon, musket, rifle, gun and sporting 
 powder and canister powder 
 
 Powder, viz , Nitro-glycerine, giant powder, nitro 
 and other explosives 
 
 Powders, Medicinal 
 
 Prayer Books, Psalm and Hymn Books and Bibles . . 
 
 Precious Stones See Stones. 
 
 Precipitate of Copper, crude, 
 
 Preserved Ginger 
 
 Preserves, Jams and Jellies, N. E. S 
 
 Press Paper 
 
 Printed Matter, viz.. Advertising pamphlets, pictorial 
 show cards, circulars, illustrated advertising 
 periodicals, illustrated price lists, advertising 
 calendars, advertising almanacs, tailors' and 
 mantle-makers' fashion plates, and all chromos, 
 chromotypes, oleographs or artistic work of 
 similar kind, produced by any process other than 
 hand painting or drawing, whether for business 
 or advertisement purposes or not, printed or 
 stamped on paper, cardboard or other material, 
 N. E S 6 cents per lb. and 20 per cent. 
 
 Printed Matter, viz.. Bank notes, bonds, bills of 
 exchange, cheques, promissory notes, drafts and 
 all similar work unsigned, and cards or other 
 commercial blank forms printed or lithographed, 
 or printed from steel or copper or other plates, 
 and other printed matter, N. E. S. . . 
 
 Printed Matter, v z.. Labels for fruits, vegetables, 
 meat, fish, confectionery, and other goods, also 
 tickets, posters, advertising bills and folders, whe- 
 ther lithographed or printed, 15 cts. per lb. and 25 per cent. 
 
 87 
 
 35 per cent. 
 
 ' i 
 I 
 
 ■ ^ 
 
Prints, engravings, drawings and building plans, 
 
 •^^ • X-y* O* •••• ••■••• ••••«• ••»••• 
 
 Printed Wrappers, for bottles, etc. . 15 cts. per lb. and 
 
 Printing presses and printing machines, such only as 
 are used in newspaper, book and job printing 
 offices ; folding machines and paper cutters, such 
 as are used in printing and bookbinding estab- 
 lishments, and lithographic presses. . 
 
 Prizes, viz. , Cups and other prizes won in bona fide 
 competitions 
 
 Proprietary Medicines, alcoholic, viz., Spirits and 
 strong waters of any kind, mixed with any in- 
 gredient or ingredients, as being or known or 
 designated as anodynes, elixirs, essences, extracts, 
 lotions, tinctures, or medicines, N. E. S. , 
 
 DUTY. 
 
 20 per cent. 
 25 '* 
 
 10 per cent. 
 Free 
 
 •••••• 
 
 $2.i2j4 per gal. and 30 per cent. 
 
 1" 
 
 Proprietary Medicines, viz.. All medicinal, chemical 
 and pharmaceutical preparations, when com- 
 pounded of more than one substance, including 
 patent and proprietary preparations, tinctures, 
 pills, powders, troches, lozenges, syrups, cordials, 
 bitters, anodynes, tonics, plasters, liniments, 
 salves, ointments, pastes, drops, waters, essences 
 and oils, N. O. P. ; Provided that this item shall 
 not be held to include drugs and preparations 
 recognized by the British and the United States 
 Pharmacoposa and the French Codex as officinal ; 
 
 if liquid 
 
 Proprietary Medicines, &c., as above, not liquid 
 
 Note. — All medicinal preparations, whether 
 chemical or otherwise, usually imported with 
 the name of the manufacturer, shall have the 
 true name of such manufacturer and the place 
 where they are prepared, permanently and 
 legibly affixed to each parcel by stamp, label 
 or otherwise, and all medicinal preparations 
 imported without such names so affixed shall 
 be forfeited. 
 Note. — All medicinal or toilet preparations im- 
 ported for completing the manufacture there- 
 of, or for the manufacture of any other article 
 by the addition of any ingredient or ingredi- 
 ents, or by mixing such preparation, or by 
 puttinj; up or labelling the same alone or with 
 
 88 
 
 50 per cent. 
 25 per cent. 
 
 Ill m ' 
 If! iili 
 
 ^mm 
 
 B^^uiidiH^S 
 
DUTY. 
 
 other articles or compounds under any pro- 
 prietary or trade name, shall be, irrespective 
 of cost, valued for duty and duly paid thereon 
 at the ordinary market value in the country 
 whence imported of the completed prepara- 
 tion when put up and labelled un -er such 
 proprietary or trade name, less the actual cost 
 of labour and material used or expended in 
 Canada in completing the manufacture there- 
 of or of putting up or of labelling the same. 
 
 X^lUIXCliA •••• •••« •••• •• 
 
 X lUIlCo •••• •••• •••• •• 
 
 Pruning Knives, not plated .... 
 
 Pruning Shears .... .... 
 
 Prussian Binding 
 
 Psalm books ... .... .... 
 
 Pulp (wood) ... .... 
 
 Pulp, viz. : Grass, Manilla, Esparto or Spanish, and 
 other grasses, and pulp of,including fancy grasses, 
 dried but not coloured or otherwise manufactured. 
 
 X uiiiicC| x^ isn ••• •••• »••• •••• •••• 
 
 Pumice and Pumice Stone, ground or unground .... 
 
 Pumps of all kinds and windmills . .... 
 
 Purses, pocket-books and satchels .... 
 
 Purses, viz. : — Frames, clasps and fasteners for 
 purses and chatelaine bags or reticules not more 
 than seven inches in width, when imported by 
 the manufacturers of purses and chatelaine bags 
 or reticules for use in their factories 
 
 JL LiLiy ••■• •••• •■•• •••• •••• 
 
 Putty, dry, for polishing glass or granite . . .... 
 
 Putty Knives, not plated .... .... .... 
 
 Pyroligneous. See Acid, Acetic. 
 
 Free. 
 
 I ct. per lb. 
 
 25 per cent. 
 
 35 •• 
 30 " 
 
 Free. 
 
 25 per cent. 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 30 per cent. 
 
 30 
 
 20 per cent. 
 
 15 percent. 
 
 Free. 
 
 25 per cent. 
 
 Q 
 
 Quail, dead .... .... 
 
 .... 20 per cent 
 
 Quail, living . . .... .... 
 
 .... Free. 
 
 Quartz, viz. : — Silex or crystallized quartz 
 
 .... Free. 
 
 Quicksilver .... .... 
 
 Free. 
 
 Quills, in their natural state or unplumed 
 
 .. Free 
 
 Quills, N. E. S. .... .... .... 
 
 .... 20 per cent 
 
 Quilts, cotton, white, woven .... 
 
 25 *' 
 
 Quilts, cotton, colored, woven. ... .... 
 
 30 
 
 89 
 
 
1^ ' 
 
 I 
 
 ~^0r=^ 
 
 
 ^ 
 
 T 
 
 (guilts, cotton, made by seamstress 
 (Quinces .... .... 
 
 (Quince trees of all kinds 
 (Quinine, salts of .... 
 
 • • • • 
 
 DUTY. 
 32^ per cent. 
 25 
 
 3 cents each. 
 Free. 
 
 Radiators, steam 27^ per cent. 
 
 Rags of cotton, linen, jute, hemp and woollen, paper 
 waste or clippings, and waste of every kind ex- 
 cept mineral waste . . .... .... ... Free. 
 
 Rails, vi?;. : — Steel rails weighing not less than forty- 
 five pounds per lineal yard for use in railway 
 tracks ; but this item shall not extend to rails 
 for use in the tracks of railways used or intend- 
 ed for private purposes only, nor shall it extend 
 to rails which are not used or intended to be 
 used in connection with the business of common 
 carrying of either goods or passengers, nor shall 
 this item extend to rails for use in the tracks of 
 street railways or tramways . . Free. 
 
 Rails, viz. : — Iron or steel railway bars or rail«; of 
 any form, punched or not punched, N. E. S., 
 for railways, — which term for the purposes of this 
 item shall include all kinds of railways, street 
 railways and tramways, even although the same 
 are used for private purposes only, and even al- 
 though they are not used or intended to be used 
 in connection with the business of common car- 
 rying of goods or passengers 30 per cent. 
 
 Railroad Ties, N. E. S . . Free. 
 
 Railway or travelmg rugs 25 per cent. 
 
 Railway Carts. See Carriages. 
 
 Railway Cars 30 percent. 
 
 Raisins i cent per lb. 
 
 Rakes, viz. : — Horserakes .... 20 per cent 
 
 X\.aKcS|f 1\ « Hsm o» ••*• »••• •••• •••• ^^ 
 
 Raspberries, N. E, S., the weight of the package to 
 
 (C 
 
 per cent. 
 
 be included in the weight for duty 
 
 Raspberries, wild .... .... 
 
 Raspberry Bushes .... .... . .'. . 
 
 Rasps and Files , . . . .... .... .... 
 
 Rattans and Cane, not manufactured ... .... 
 
 Rattan, Cane or Reed, split or otherwise manufac- 
 tured I7iper cent 
 
 90 
 
 2 cents per lb. 
 Free. 
 20 
 
 35 
 Free. 
 

 "m 
 
 OUTV. 
 
 Kazors, not plated , 25 per cent. 
 
 Razor Strops 25 ** 
 
 Reapers 20 *' 
 
 ReceiptSj printed, lithographed or copper or steel 
 
 plate 35 per cent. 
 
 Red Liquor, a crude acetate of aluminum, prepared 
 
 from pyroligneous acid, for dyeing and calico 
 
 printing Free. 
 
 Reed, cane, or rattan, split or otherwise manufactured. 17^ per cent. 
 
 Reflectors, lamp. . 30 per cent. 
 
 Refrigerators .... ...... 30 per cent. 
 
 Registers, hot air, iron, not plated or enamelled. . 27^ per cent. 
 
 Registers, hot air, plated 30 per cent. 
 
 Registers, hot air, iron enamelled 35 per cent. 
 
 Rennet, raw or prepared ... Free. 
 
 Resin or rosin, in packages of not less than luo lbs., 
 
 and rosin oil 
 
 Resin, prepared for violin bows 
 
 Revolvers, N. E. S 
 
 Rhubarb Plants or Roots .... 
 
 Rhubarb Root, medicinal, unground .... 
 
 Rhubarb Root, powdered .... 
 
 Ribbons of all kinds and materials 
 
 Rice, cleaned 
 
 Rice, uncleaned, unhulled or paddy, 
 
 3-10 of I cent per lb., but not less than 30 per cent. 
 
 Rice and sago flour 25 
 
 Rice when imported by makers of rice starch for use 
 
 in their factories making starch .... 
 
 Ridges Food 
 
 Rifles, N. E. S 
 
 Rivets of brass or copper 
 
 Rivets, iron or steel. See Nuts. 
 
 Road or Railway Scrapes .... 
 
 Roller Skates, or parts of same. . 10 cts per pair and 
 
 Rollers, garden ... 
 
 Rolling Pins .... , 
 
 Roofing Felt, tarred 
 
 Roofing Felt, not tarred 
 
 Roots, medicinal, viz., Alkanet, crude, crushed or 
 ground, aconite, calumba, gentian, ginseng, 
 jalap, ipecacuanha, iris, orris root, liquorice, 
 sarsaparilla, squills, taraxacum, rhubarb, and 
 
 valerian, unground 
 
 91 
 
 Free, 
 . . 20 per cent. 
 ..20 '• 
 ,.20 *« 
 
 . Free. 
 
 . 20 per cent. 
 
 . 30 " 
 iX cts. per lb. 
 
 (( 
 
 J cts. per lb. 
 
 30 per cent. 
 20 
 
 30 
 
 (1 
 
 30 
 30 
 
 35 
 
 20 
 
 per cent. 
 
 25 
 
 25 
 
 
 S*' 
 
 if^ 
 
 WW 
 
 Free. 
 
 trwiiU.y 
 
^I 
 
 
 ^ 
 
 Q ^. %^>^Zs% 
 
 IMAGE EVALUATION 
 TEST TARGET (MT-3) 
 
 
 ,> 
 
 7 
 
 ^A 
 
 t", 
 
 Q>, 
 
 % 
 
 -^ 
 
 C/j 
 
 (/. 
 
 1.0 
 
 IIM III 2.5 
 
 1112 
 
 12.2 
 
 1116 '""= 
 
 I.I 
 
 1.25 
 
 ^ 14 
 
 '>. .^ .'r 
 
 1.4 
 
 2.0 
 
 1= 
 
 1.6 
 
 
 "1 
 
 / 
 
 i;^. '"'\ 
 
 ^--.f y 
 
 (3 
 
 y 
 
 >^ 
 
 Photogidphic 
 
 Sciences 
 Corporation 
 
 23 WEST MAIN STREET 
 
 WEBSTER, N.Y. 14580 
 
 (716) 872-4503 
 
 # 
 
 ■^ 
 
 ^V 
 
 ^<b 
 
 p^^ 
 
 
 <n? 
 
 ■<> 
 
 C^ 
 
&? 
 
 
 6^ 
 
 ^ 
 
I K'^i 
 
 DUTY. 
 Roots, medicinal, N. E. S. See Drugs, crude. 
 
 Rope, viz., Wire rope of iron or steel. . . 25 per cent. 
 
 Rose Bushes 20 *' 
 
 Rose Water, when without spirits, to be classed as 
 
 perfumery .. ...... 30 per cent. 
 
 Rove, when imported for the manufacture of twine 
 
 for harvest binders 10 per cent. 
 
 Rubber and manufactures of, see India Rubber. 
 
 Rugs and Mats, N. E. S 30 per cent. 
 
 Rugs, viz , Railway or travelling rugs and lap dusters 
 
 of all kinds.. 25 per cent. 
 
 Rules, measuring 35 per cent. 
 
 Ruling Machines 10 per cent. 
 
 Rum. See Spirits. 
 
 Rye . . 10 cts. per bush. 
 
 Rye Flour .... 50 cts. per bbl. 
 
 s 
 
 Sacks or Bags of hemp, linen or jute, and cotton 
 
 seamless bags 20 per cent. 
 
 Sacks or Bags, paper, of all kinds, printed or not . . 25 per cent. 
 
 Saddle Jiggers, stirrups and saddle-trees of all kinds. Pree. 
 
 Saddlers' Hardware 32^ per cent. 
 
 Saddlery and Harness of every description 30 *' 
 
 Safes, d >ors for sates and vaults 30 *' 
 
 Saffron, saffron cake, safflower, and extract of Free. 
 
 (( 
 
 25 per cent. 
 
 25 
 
 35 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 Sago and Sago Flour 
 
 Sails for boats and ships , 
 
 Salad Dressing . . 
 
 Sal-Ammoniac . . 
 
 Saleratus 
 
 Sal Soda 
 
 Salt, imported from the United Kingdom or any 
 British possession, or imported for the use of the 
 sea or Gulf fisheries Free. 
 
 Salt, fine, in bulk, and coarse salt, N. E. S. . . 5 cts. per 100 lbs. 
 
 Salt, N. E. S., in bags, barrels or other packages, the 
 bags, barrels or other packages to bear the same 
 duty as if imported empty T% cts. per 100 lbs. 
 
 Salt Cake (sulphate of soda, crude) .... Free. 
 
 Saltpetre Free. 
 
 Salves 25 per cent. 
 
 Samples which are of no commercial value, such as 
 
 92 
 
DUTY. 
 cut samples of Dry Goods, cut samples of Wall 
 Paper, etc. Free. 
 
 Samples which are of value, such as single Socks, 
 Stockings, Gloves, Boots, etc., are to be rated for 
 duty according to material of which they are made. 
 
 Sand Free. 
 
 Sandarac Gum . . . Free. 
 
 Sand, Flint, Glass and Emery paper 20 per cent. 
 
 Sappato Gum or Gum Chicle, in a crude state Free. 
 
 Sappato Gum, or Gam Chicle, N. E. S. 
 
 Sapolio 
 
 Sardines. See Fish. 
 
 Sarsaparilla Root, unground .... 
 
 Satchels, Pocket-books and Purses .... 
 
 Satchel Frames .... 
 
 Satchels and Muffs, combined .... 
 
 Satin white .... 
 
 Satin and Sateen .... 
 
 (( 
 
 (( 
 
 35 per cent. 
 20 " 
 Free. 
 
 20 per cent. 
 
 35 
 
 Free. 
 
 30 pc"^ cent. 
 
 30 
 
 30 
 
 30 per cent. 
 
 Satir and Satinette, fancy manufactures of. (See Item Boxes.) 
 
 Sauces, pickles and catsups, including soy 
 
 Sausage Casings, cleaned .... 
 
 Sausage Skins or Casings, not cleaned . . 
 
 Sawdust of the following woods, viz. : Amaranth, 
 cocoboral, boxwood, cherry, chestnut, walnut, 
 gum wood, mahogany, pitch-pine, rosewood, 
 sandalwood, sycamore, Spanish cedar, oak, 
 hickory, white wood, African teak, black heart 
 ebony, lignum-viti^e, red cedar, redwood, satin- 
 wood, white ash, persimmon and dogwood .... 
 
 Saw Mills, portable •",'.-' 
 
 Saws of all kinds, and saw teeth ...... 
 
 Scales, balances and weighing beams ... 
 
 Scenery, theatrical 
 
 Schlag Metal Leaf ...... 
 
 Scissors, plated 
 
 Scissors, not plated 
 
 Scrapers, railway or road . . .' 
 
 Screws, commonly called '* wood screws," two inches 
 
 and over in length, 3 cents per lb. but not less than 35 per cent. 
 
 Screws, do., one inch and less than two inches, 
 
 6 cents per lb., but not less than 35 " 
 
 Screws, do., less than one inch, 8 cents per lb. but 
 
 not less than 35 per cent. 
 
 Screws of iron, steel, brass or other metal, N. 0. P., 30 '• 
 
 93 
 
 Free. 
 
 30 per cent. 
 
 32^ " 
 
 30 per cent. 
 
 20 per cent. 
 
 25 per cent. 
 
 30 
 
 25 «' 
 
 30 
 
''•^^ir^ "^ti^^^f/. : 
 
 ) 
 
 
 Scrims, cotton, white or bleached 
 
 Scrims, cotton, printed, dyed or colored 
 
 Scythes .... 
 
 Scythe Stones . 
 
 Sea-grass, crude or in natural state, or cleaned only . . 
 
 Sealing Wax 
 
 Seaweed, crude or in natural state, or cleaned only. . 
 
 Seedling stock for grafting, viz., plum, pear, peach, 
 and other fruit trees , 
 
 Seeds, viz. : — Annato, flax, beet, carrol, turnip, man- 
 gold and mustard .... 
 
 Seeds, viz. : — Garden, field and other seed for agri- 
 cultural or other purposes, N. O. P., when in 
 bulk or in large parcels .... 
 
 Seeds, as above, when put up in small papers or par- 
 
 ^dd «••• •••••• •••••• •••••• 
 
 Seeds, aromatic, which are not edible and are in a 
 crude state, and not advanced in value or condi- 
 tion by grinding or refining or by any other pro- 
 cess of manufacture, viz., anise, anise-star, carra- 
 way, cardamon, coriander, cummin, fennel and 
 fenugreek.... 
 
 Seed Drills 
 
 Seines. See Fish Hooks. 
 
 Senegal Gum 
 
 Senna, in leaves. See Dings, crude .... 
 
 Separators and parts 
 
 Sesame Seed Oil 
 
 Settlers' Effects, viz. : — Wearing apparel, household 
 furniture, books, implements, and tools of trade, 
 occupation or employment, musical instruments, 
 domestic sewing machines, live stock, carts and 
 other vehicles and agricultural implements in 
 use by the settler for at least six months be- 
 fore his removal to Canada, not to include ma- 
 chinery, or articles imported for use in any man- 
 ufacturing establishment, or for sale ; also books, 
 pictures, family plate or furniture, personal 
 effects and heirlooms left by bequest ; provided 
 that any dutiable article entered as settlers' ef- 
 fects may not be so entered unless brought with 
 the settler on his first arrival, and shall not be 
 sold or otherwise disposed of without payment 
 of duty, until after twelve months actual use in 
 
 94 
 
 (t 
 
 DUTY. 
 25 
 
 30 
 
 35 
 
 30 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 10 per cent, 
 25 per cent; 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 Free. 
 
 30 percent. 
 
 20 '* 
 
Free. 
 
 35 
 25 
 
 per cent. 
 
 35 
 
 30 
 P>ee. 
 
 per cent. 
 
 25 
 25 
 
 per cent. 
 (( 
 
 (( • 
 
 DUTY. 
 Canada ; provided also, that under regulations 
 made by the Controller of Customs, live stock, 
 when imported into Manitoba or the North 
 West Territories by intending settlers, shall be 
 free until otherwise ordered by the Governor in 
 Council .... 
 
 Sewer-pipes, drain pipes, chimney linings, or vents 
 and inverted blocks, glazed or unglazed, and 
 earthenware tiles 
 
 Sewing and embroidery silk 
 
 Sewing Machines, when not of more than two dol- 
 lars in value .... 
 
 Sewing Machine?, or parts thereof, N. E. S 
 
 Shaddocks 
 
 Shawls of all kinds ; railway or travelling rugs and 
 lap dusters of all kinds 
 
 Shears, Bankers, Butchers and Tailors, not plated . . 
 
 Shears, Bankers, Butchers and Tailors, plated 30 
 
 Shears, Garden, Pruning and Sheep 35 
 
 Sheep, Horses, cattle, swine and dogs tor the ii iprove- 
 ment of stock, under regulations made by the 
 Treasury Board and approved by the Governor 
 iu-Council ... 
 
 Sheep, living, N. E. S 
 
 Shellac Gum .... ...... 
 
 Shellac, White, in gum or flake for manufacturing 
 purposes .... 
 
 Shell, fancy manufactures of, N. E. S. 
 
 Shells, marine, ground or broken 
 
 Shells, tortoise and mother-of-pearl, and other, un- 
 manufactured 
 
 Shingle bolts, N. E. S 
 
 Shingles 
 
 Ships and other vessels built in any foreign country, 
 whether steam or sailing vessels, on application 
 for Canadian register, on the fair market value 
 of the hull, rigging and all appur cnances, ex- 
 cepting machinery 
 
 On boilers, steam engines, and other machinery. 25 per cent. 
 
 Ships and Boats sails ... .... .... .... 25 per cent 
 
 Ship timber and ship planking, N.O. P., and timber 
 
 used for spars .... .... Free. 
 
 Shirts, costing more than three dollars per dozen, 
 
 .... .... .... $1.00 per dozen, and 25 per cent 
 
 95 
 
 Free. 
 
 20 per cent. 
 
 Free. 
 
 Free. 
 
 35 per cent. 
 
 20 
 
 (( 
 
 Free. 
 Free. 
 20 per cent. 
 
 10 per cent. 
 
 I 
 
anw 
 
 I 
 
 onirLSj Xii ■ i-i* O.J •••• •••• •••• •••• 
 
 Shirt Fronts, linen or cotton .... .... .... 
 
 oii^uuy •••• •••• •••• •••• •••• 
 
 Shoes. See Boots. 
 
 Shoe Blacking .... .... .... ... 
 
 Shoe Buttons, papier mache .... .... .... 
 
 Shoe Knives, not plated .... 
 
 Shoemakers' Ink .... .... .... .... 
 
 oHOc i^^tlCcb .• •••* ••*. •••• •••• 
 
 Shoe Linings, cotton, unbleached, not dyed or colored 
 Shoe Linings, cotton, bleached or white, not dyed or 
 
 cjoiortjci •••« •••• •••• •••• •••• 
 
 Shoe Linings, cotton, colored, printed or dyed .... 
 
 Shoe Tacks, one-half ounce to four ounces to the 
 
 thousand .... .... .... .... 
 
 Shot Guns, n.e.s .... .... .... .... 
 
 Shot, Lead .... .... 4/10 cts per lb. and 
 
 Show Cards, pictorial or artistic, not framed .... 
 
 .... .... .... 6c. per 11^. and 
 
 ofiow leases .... .... .... .... 
 
 Shovels, (vSnow), made of wood .... .... 
 
 Shovels and Spades, shovel and spade blanks, and iron 
 
 or steel cut to shape for same, 50 cts. per doz and 
 Shovels, viz. — D shovel handles of wood . . . . 
 
 Shrubs and plants, viz., palms, orchids, azaleas, cacti 
 
 and flower bulbs of all kinds .... .... 
 
 Shrubs and Plants, n.e.s .... .... .... 
 
 Sideboard covers. See Damask. 
 
 Signs made of tinware, japanned ware or galvanized 
 
 iron-ware .... .... .... 
 
 Signs, viz.. Enamelled iron or steel ware, including 
 
 signs and letters enamelled on any metal and 
 
 granite or agate ware .... .... .... 
 
 Signs, glass, framed ... .... .... 
 
 Signs, glass, not framed, as figured glass .... 
 
 Silex or Crystallized (Quartz . .... .... 
 
 Silicate of soda, in crystals or in solution .... .... 
 
 Silicias, plain or beetled, and Casbans .... .... 
 
 Silk Circulars, lined with fur .... .... .... 
 
 Silk Clothing .... .... .... .... 
 
 Silk, oiled. See Oiled Cloth 
 
 Silk Twist, Sewing Silk and Embroidery Silk .... 
 
 Silk Tassels, Cords and Tassels .... .... 
 
 96 
 
 DUTY. 
 35 per cent. 
 32^ per cent. 
 20 per cent. 
 
 25 per cent. 
 Free. 
 
 25 per cent. 
 
 25 per cent. 
 
 30 per cent. 
 
 22 1 per cent. 
 
 25 per cent. 
 30 per cent. 
 
 I ct per 1000. 
 20 per cent. 
 25 per cent. 
 
 20 per cent. 
 35 P^r cent. 
 25 per cent. 
 
 25 per cent. 
 Free 
 
 Free 
 
 20 per cent. 
 
 25 per cent. 
 
 35 per cent. 
 30 per cent. 
 25 per cent. 
 Free 
 Free 
 
 30 per cent. 
 32^ per cent. 
 32I per cent. 
 
 25 per cent. 
 30 per cent. 
 
ft cent. 
 r cent. 
 
 Free. 
 
 25 per cent. 
 
 Free. 
 
 25 per cent. 
 
 DUTY. 
 
 Silk, r.iw, or as reeled from the cocoon, not being 
 doubled, twisted or advanced in manufacture in 
 any way, silk cocoons and silk waste .... Free 
 
 Silk in the Gum or spun, not more advanced than 
 
 singles, tram, and thrown organzine, not colored 15 per cent. 
 
 Silk Velvets, and all manufactures of silk, n.e s.. of 
 which silk is the component part of chief value, 
 except church vestments .... .... .... 30 per cent. 
 
 Silk, fancy manufactures of. (See item Boxes) .... 35 per cent. 
 
 Silver bullion in bars, blocks or ingots .... .... Free. 
 
 Silver or Gold Coins (except United States silver coin) Free. 
 
 Silver Coin of United States. (File No. 11228, 94) .. 25 per cent. 
 
 Silver, German Silver and Nickel Silver, rolled or in 
 
 SilcciS ••■• •••• •••• * •••• •••• 
 
 Silver or Gold Leaf .... .... .... .... 
 
 Silver and Gold Sweepings .... .... 
 
 Silver, viz.: Manufactures of gold and silver, and all 
 other articles, n.e.s. , commercially known as 
 jewellery ... .... .... .... 
 
 Silverware, viz.: Sterling or other silverware and 
 plated ware, all other, electroplated or gilf, of 
 all kinds, whether plated wholly or in part .... 
 
 Sinks, enamelled iron .... .... .... .... 
 
 Sinks, galvanized iron.. . . ... .... .... 
 
 Sinks, earthenware .... .... .... .... 
 
 Sink, iron or steel, not galvanized or enamelled .... 
 
 Sizing Cream and Enamel Sizing .... .... 
 
 Skates .... .... 10 cts. per pair and 
 
 Skeletons, and parts thereof .... .... .... 
 
 Skins and Hides, raw, whether dry salted or pickled, 
 and raw pelts .... .... .... 
 
 Skins, viz.: fur skins of all kinds, not dressed in any 
 
 iiiclTiI16r •••• •••• •••• ••■» •••• 
 
 Skins, viz.: fur skins, wholly or partially dressed. ... I<) per cent. 
 
 Skins of birds, and skins of animals not natives of Can- 
 ada, for taxidermic purposes, not further manu- 
 factured than prepared for preservation .... 
 
 Slag, viz : blast furnace slag .... .... .... 
 
 Slate Pencils ■ .... .... .... .... 
 
 Slates, slate mantels and other manufactures of slate, 
 n.e.s., school writing slates, and roofing slate, 
 thirty per cent, ad valorem^ provided that the 
 duty on roofing slate shall not exceed seventy-five 
 
 G 97 
 
 30 
 35 
 
 cent, 
 cert. 
 
 per 
 
 per 
 25 per cent. 
 30 per cent. 
 27^ per cent, 
 10 per cent, 
 30 per cent. 
 Free. 
 
 Free. 
 
 Free. 
 
 Free. 
 Free. 
 
 2$ per 
 
 cent. 
 
 ! 
 
 I 
 ■I 
 
5HB 
 
 \> 
 
 cents per square for bhick or blue slate, and ninety 
 cents for slates of other colours .... .... 
 
 olcdt^CS •••• •••• •••• •••• •••• 
 
 n •••• •••• •••• ••«• •••• 
 
 Snutt .... .... • • • • 35 cents per lb. and 
 
 Soap, common or laundry, not perfumed. ... .... 
 
 Soap, castile, mottled or white. ... .... .... 
 
 Soap, HarneijS .... .... .... .... 
 
 Soap, n.e.s. ; pearline and other soap powders ; 
 pumice, silver and mineral soaps, sapolio and like 
 
 Socks and Stockings of all kinds, n.e.s .... .... 
 
 .... .... .... lo cts per doz. prs and 
 
 Soda, Sulphate of, crude, known as salt cake, barilla 
 or soda ash, caustic soda ; silicate of soda in 
 crystals or in solution ; bichromate of soda, nitrate 
 of soda or cul)ic nitre, sal soda, sulphi le of sodium, 
 nitrite of soda, arseniate, bina'-seniate, chloride, 
 chlorate, bisulphite and stannate of soda .... 
 
 Soda, Bicarbonate of ... . .... .... .... 
 
 r^oQct Wciicr •••« •••• ••)• •••• •••• 
 
 Soda Water Fountains, if marble .... 
 
 Soil pipes, cast iron. . . .$io per ton, but noi less than 
 Solder, Spelter .... ..... .... .... 
 
 Ov/U MO •••• •••• •••• •••• •••• 
 
 OOV • 9 • •••• •■•• •••• •••• •••• 
 
 Spades. See Shovels. 
 
 Spanish or Esparto Grass, and other grasses and pulp 
 of, includmg fancy grisses, dried but not colored 
 or otherwise manufactured .... .... .... 
 
 Spar Ornaments .... .... .... .... 
 
 Spe ttacles and Eye-Cilasses .... .... .... 
 
 .Spectacles and Eye-Glass Frames, parts of .... 
 
 Spelter, in block or pigs .... .... ... 
 
 ■^L't^rni v./ 1 1 •••• •••• •••• •••• •••• 
 
 Spices, viz., Ginger and Spices of a.11 kinds, n.e.s. 
 unground .... .... .... .... 
 
 Spices, as above, ground .... .... .... 
 
 Spices, viz., Nutmegs and Mace . . . . , • .... 
 
 Spikes. See Nails. 
 
 Spirituous or alcholic liquor^, distilled from any ma- 
 terial, or containing or compounded from or w^th 
 distilled spirits of any kind, and any mixture 
 thereof with water, for every gallon thereof of the 
 
 98 
 
 DUTV. 
 
 30 per cent. 
 
 30 per cent. 
 
 30 per cent. 
 
 12J per cent. 
 
 1 ct. per lb. 
 
 2 cts. per lb. 
 25 per cent. 
 
 35 per cent. 
 35 per cent. 
 
 Free. 
 
 20 per cen". 
 
 20 per ceni. 
 
 30 per cent. 
 
 35 per cent. 
 
 30 per cent. 
 
 25 per cent 
 
 35 per cent 
 
 Free. 
 
 35 per cent. 
 
 30 per cent. 
 
 ''o per cent. 
 
 Fre^. 
 
 20 per cent. 
 
 I2| percent. 
 25 per cent. 
 25 per cent. 
 
V. 
 
 cent. 
 
 cent. 
 
 cent. 
 r cent, 
 ler lb. 
 per lb. 
 ■ cent. 
 
 r cent. 
 r cent. 
 
 ;r cen'. 
 2r cent. 
 ;r cent, 
 er cent. 
 r cent, 
 sr cent 
 er cent 
 
 er 
 
 cent. 
 
 er 
 
 cent. 
 
 er 
 
 cent. 
 
 er 
 
 cent. 
 
 561 
 
 • cent. 
 
 er 
 
 cent. 
 
 er 
 
 cent. 
 
 DUTY. 
 
 strength of proof, and when oi a greater strength 
 than that of proof, at the same rate on the in- 
 creased quantity that there would be if the 
 liquors were reduced to the strength of proof. 
 When the liquors are of a less strength than that 
 of proof, the duty shall be at a rate herein pro- 
 vided, but computed on a reduced quantity of the 
 liquors in proportion to the lesser degree of 
 strength ; provided, however, that no reduction 
 in quantity shall be computed or made on any 
 liquors below the strength of fifteen per cent, 
 under proof, but all such liquors shall be com- 
 puted as of the strength of fifteen per cent, under 
 proof, as follows : — 
 {a) Ethyl alchol, or the substance commonly known 
 as alcohol, hydrated oxide of ethyl or spirits of 
 wine; gin of all kinds, n.e.s.; rum, whiskey 
 and all spirituous or alcoholic liquors, n.o. p. ; 
 amyl alcohol or fusel oil, or any substance 
 known as potato spirit or potato oil ; methyl 
 alcohol, wood alcohol, wood naptha, pyroxylic 
 spirit or any substance known as wood spirit or 
 methylated spirits, absinthe, arrack or palm 
 spirit, brandy, including artificial brandy and 
 imitations of brandy ; cordials and liqueurs of 
 all kinds, n.e.s.j mescal, pulque, rum shrub, 
 Schiedam and other schnapps ; tafia, angostura 
 and similar alcoholic bitters or beverages . . ..$2. 1 2^ per gal 
 
 (d) Spirits and strong waters of any kind, mixed 
 with any ingredient or ingredients, as beinj; or 
 known or designated as anodynes, elixirs, 
 essences, extracts, lotions, tinctures or medi- 
 cines, n.e.s .... .. ..$2. 12^ per gal. and 30 percent. 
 
 (f) Alcoholic perfumes and perfumed spirits, bay 
 rum, cologne and lavender waters, hair, tooth 
 and skin washes, and other toilet preparations 
 containing spirits of any kind, when in bottles 
 or flasks containing not more than four ounces 
 
 CclCiT •••• •••• ••»* ••• •••• 
 
 When in bottles, flasks or other packages, 
 containing more than Jour ounces each 
 .... .... .... $2. I2iper gal and 40 percent. 
 
 {d) Nitrous ether, sweet spirits of nitre and 
 
 aromatic spirits of ammonia $2. 12J p<?r gal. and 30 per cent, 
 
 99 
 
 50 per cent. 
 
 : ! i\ 
 
li 
 
 ill 
 
 DUTY. 
 
 {e) Vermouth containing not more than thirty per 
 cent, and ginger wine containing not more than 
 twenty-six per cent, of proof spirits .... 75 cts. per gal. 
 
 If cont ining more than these percent- 
 tages respectively of proof spirits. ... . . . .|2. I2i^pergal. 
 
 In the case of all wines, spirits, or alcoholic liquors subject to 
 duty according to their relative strength of proof, such strength shall 
 he ascertained either by means of Sykes' hydrometer or of the 
 specific gravity bottle, as the Controller ot Customs directs ; and in 
 case such relative strength cannot be correctly ascertained by the 
 direct use of the hydrometer or gravity bottle, it shall be ascertained 
 by the distillation of a sample and the subsequent test in like manner 
 of the distillate. 
 
 Spokes, viz., hickory billets, and hickory lumber sawn 
 to shape for spokes of wheels, but not further 
 manufactured ; hickory spokes rough turned, not 
 tenoned, mitred, throated, faced, sized, cut to 
 length, round tenoned or polished .... .... 
 
 Spokes, hubs.'and felloes, finished ,jfor buggies, carriages, 
 
 pleasure carts and similar vehicles, n.e.s 
 
 Spokes, hubs and felloes, finished, for farm and ireight 
 waggons, carts, drays and similar vehicles, n.e.s 
 
 o130n^6S •••• •••• •••• •••• •••• 
 
 Spools made wholly of wood, used in cotton machinery 25 per cent. 
 Spoons, German Silver or Britannia Ware, not plated 25 per cent. 
 
 Free 
 
 35 per cent. 
 
 25 
 20 
 
 per 
 per 
 
 cent, 
 cent. 
 
 • • • • 
 
 35 per cent. 
 30 per cent. 
 25 per cent. 
 27^ per cent. 
 25 per cent. 
 
 Spoons, Granite or Enamelled Iron 
 
 Spoons, plated 
 
 Spoons, stamped tin 
 
 Spoons, tinned iron 
 
 Spoons, wood .... .... .... .... 
 
 Sprigs, cut tacks or brads, not exceeding sixteen 
 
 ounces to the thousand .... .... . . 1^ cts per 1000 
 
 Sprigs, etc., exceeding sixteen ounces to the thousand, i^ cts per lb. 
 Springs, viz.. Axles, springs and parts thereof, axle 
 
 bars and axle blanks of iron or steel for railway or 
 
 tramway vehicles, twenty dollars per ton, but not 
 
 less than thirty-five per cent ... .... , . . . 
 
 Springs, viz.: Axles, springs and parts thereof, axle 
 
 bars and axle blanks of iron or steel, n.e.s 
 
 .... .... .... . . . . ic. per lb. and 
 
 Spurs and stilts used in the manufacture of easthen- 
 
 ware .... 
 Squills, root, unground 
 Stair Linen, damask . . 
 
 $20 per ton. 
 
 20 per cent. 
 
 • • • • 
 
 Free. 
 Free, 
 25 per cent. 
 
 100 
 
• • • • 
 
 Stair Pads .... .... .... 
 
 Stallion Shields, leather. . .... .... .... 
 
 Stannate of Soda .... ... .... .... 
 
 Starch, including farina, corn starch or flour, and all 
 
 preparations having the quality of starch, the 
 
 weight of the package in all cases to be included 
 
 in the weight for duly .... .... .... 
 
 JjLaLUcllvS •••• •••• •••« •••• •••• 
 
 Stave Bolts, n.e.s .... .... .... 
 
 Staves of wood of all kinds ; wood unnianuiactured.. . 
 
 Oldjr X^uCCo •••• •••« •••• •*•• •■•• 
 
 Steam Engines, portable .... .... .... 
 
 Steam Engines and Boilers, n.e s. . .... .... 
 
 Steam Radiators .... .... .... .... 
 
 Stearic Acid and Tallow .... .... .... 
 
 Stearine, viz., Lard, Lard Compound and similar sub- 
 stances, cottplene and animal stearine of all kinds, 
 
 II* C* 9* •••• •••• •••• •••• •••• 
 
 Steel, iron or brass dust . . .... .... .... 
 
 Steel, viz. : — Wrought scrap iron and scrap steel 1-eing 
 waste or refuse wrought iron or steel, fit only to 
 be re-manufactured, the same having been in 
 actual use, not to include cuttings or clippings 
 which can be used as iron or steel without re-manu- 
 facture, and steel bloom ends and crop ends of 
 steel rails, three dollars per ton ; and on and after 
 the first day of January, eighteen hundred and 
 ninety-five, four dollars per ton .... .... 
 
 Steel or Iron, being pieces, punchings, or clippings of 
 boiler plate or other plates, sheets or bars ol iron 
 or steel, whether the same have had the ragged or 
 cropped ends or edges sheared oflf or not, and 
 crops from iron or steel rails having both ends 
 sawn or sheared off, the same not having been in 
 actual use and being fit for re-rolling or re-manu- 
 facture only ... .... .... .... 
 
 Steel or Iron ingots, cogged ingots, blooms and slabs, 
 billets and puddled bars, loops or other forms less 
 finished than iron or steel bars but more advanced 
 than pig iron, except castings .... .... 
 
 Steel, viz. : Bar iron or steel, rolled or hammered, 
 comprising rounds and squares ; shapes of rolled 
 iron or steel, not more than four inches in 
 diameter, and flats not thinner than number six- 
 
 lOI 
 
 DUTY. 
 
 25 per cent. 
 30 per cent. 
 Free. 
 
 i^ cts per lb. 
 35 per cent. 
 Free. 
 Free. 
 
 30 pel cent. 
 30 per cent. 
 27i per cent. 
 27i per cent. 
 20 per cent. 
 
 2 cts per lb. 
 20 per cent. 
 
 $3 per ton. 
 
 $4 per ton. 
 
 $5 per ton. 
 
 ■^^ 
 
 
'II 
 
 '11 
 
 MW 
 
 I i! 
 
 Nil ' 
 
 ,^%' 
 
 *^ L ^^ 
 
 i h 
 lil 
 
 if 
 
 teen gauge, whether in coils, bundles, rods or 
 
 U<J.Fof lltCar>«« ■••• •••« •••« •••• 
 
 Steel or Iron plates or sheets, sheared or unsheared, 
 and skelp iron or steel, sheared or rolled in 
 grooves, and iron or steel of all widths thicker 
 than number seventeen gauge, n e.s. . . . .... 
 
 Steel, viz : Universal mill or rolled edge steel plate, 
 less than thirty inches wide, and plates or sheets 
 of iron or steel thirty inches wide and over, and 
 one-quarter of an inch and*over in thickness .... 
 
 Steel, viz.: Malleable iron castings and iron or steel 
 CciSiin(^S) n*c»s« <••• •••• •••• •••• 
 
 Steel or iron sheets, and other iron or steel of all 
 widths, sheet iron, common or black, smoothed, 
 polished, coated or galvanized and Canada plates, 
 number seventeen gauge and thinner, and hoop, 
 band, or strip iron or steel, n. e.s., .... .... 
 
 Steel or iron hoops, bands and strips, eight inches 
 and less in width, number eighteen gauge and 
 
 lllICiv6i •••• •• •••• •••• •••• 
 
 Steel, viz., plough plates, mould boards, landsidesand 
 other plates for agricultural implements, when cut 
 to shape from rolled plates of steel but not 
 moulded, punched, polished or otherwise manu- 
 factured, and being of a greater value than four 
 cents per pound .... .... .... .... 
 
 Provided that on all iron and steel bars, rods, strips, 
 or steel sheets of whatever shape, and on all iron 
 or steel bars of irregular shape or section, cold 
 rolled, cold hammered or polished in any way, in 
 addition to the ordinary process of hot rolling 
 or hammering, there shall be paid one-sixth of 
 one cent per pound in addition to the rates im- 
 posed on the said materials. 
 
 Steel, viz., forgings of iron and steel of whatever shape 
 or size or in whatever stage of manufacture, n.e.s., 
 thirty-five per cent, ad valorem, but not less than 
 fifteen dollars per ton .... .... .... 
 
 Steel, viz., rolled iron or steel angles, channels and 
 other sections, weighing less than thirty-five 
 pounds per lineal yard, n e.s., thirty-five per 
 cent ad valorem^ but not less than ten dollars 
 
 per ton 
 
 DUTY. 
 $io per ton. 
 
 $10 per ton. 
 
 12 J per cent. 
 25 per cent. 
 
 5 per cent. 
 $10 per ton. 
 
 5 per cent. 
 
 35 per cent. 
 
 35 per cent. 
 
 102 
 
1 ^1 
 
 V. 
 
 ton. 
 
 ton. 
 
 cent, 
 cent. 
 
 DUTY. 
 
 cent. 
 
 r ton. 
 
 cent. 
 
 cent. 
 
 cent. 
 
 Steel, viz., rolled iron or steel angles, channeU and 
 special sections, weighing not less than thirty- 
 five pounds per lineal yard, and rolled iron or 
 steel beams, joists, girders, column sections, 
 trough sections, and other building or bridge 
 structural sections, weighing not less than twenty- 
 five pounds per lineal yard, and rolled iron or 
 steel bridge plate not less than three-eighths of an 
 inch thick nor less than fifle en inches wide, and 
 fiat eye bar blanks not punched or drilled .... 
 
 Steel or iron railway bars or rails of any form, punched 
 or not punched, n.e.s., for railways, — which term 
 for the purposes of this item shall include all kinds 
 of railways, street railways and tramways, even 
 although the same are used for private purposes 
 only, and even although they are not used or in- 
 tended to be used in connection with the business 
 of common carrying of goods or passengers .... 
 
 Steel rails weighing not less than forty-five pounds per 
 lineal yard for use in railway tracks ; but this 
 item shall not extend to rails for use in the tracks 
 of railways used or intended for private purposes 
 only, nor shall it extend to rails which are not 
 used or intended to be used in connection with 
 the business of common carrying of either goods 
 or passengers, nor shall this item extend to rails 
 for use in the tracks of street railways or tramways. 
 
 Steel, viz., fittings of wrought iron or steel pipe, and 
 chilled iron or steel rolls .... .... .... 
 
 Steel, viz. , chrome steel .... .... .... 
 
 Steel for the manufacture of hammers, augers and 
 auger bits, when imported by the manufacturers 
 of such articles, for use in their own factories only. 
 
 Steel of numbers twenty-four and seventeen gauge, in 
 sheets sixty-three inches long and from eighteen 
 inches to thirty-two inches wide,forthe manufacture 
 of tubular bow sockets, when imported by the 
 manufacturers of such articles, for use in their 
 own factories only .... .... .... 
 
 Steel, Brass or Iron rolled, round wire rods under 
 three eighths of an inch in diameter, and rolled 
 copper rods one inch or under in diameter, when 
 imported by wire manufacturers for use in making 
 wire in their own factories .... .... .... 
 
 ' i\ 
 
 12^ percent. 
 
 30 per cent. 
 
 Free. 
 
 35 per cent. 
 15 per cent. 
 
 Free. 
 
 Free. 
 
 Free, 
 
 
Steel, for saws and straw cutters, cut to shape but not 
 further manufactured .... .... .... 
 
 Steel, viz. : Locomotive and car wheel tires of steel, 
 when in the rough. ... .... ... .... 
 
 Steel, viz. : Rolled rods of steel under hall an inch irt 
 diameter, or under half an inch square, when 
 imported by knob or lock manufacturers or cutlers 
 for use exclusively by such manufacturers in their 
 own factories ... .... .... .... 
 
 Steel, valued at two and one-hulf cents per pound and 
 upwards, for jse in the manufacture cf skates. . . . 
 
 Steel I3owls for cream separators .... .... 
 
 Steel for the manufacture of files, when imported by 
 file manufacturers for use in their factories .... 
 
 Steel, crucible sheet steel, il to 1 6 gauge, 2)4 *o 38 
 in. wide, imported by manufacturers of mower 
 and reaper knives for manufacture of such knives 
 in their own factories .... ... .... 
 
 Steel of No. I2 gauge, and thinner, but not thinner 
 than No 30 gauge, when imported by manufac- 
 turers of buckle clasps and ice creepers, to be 
 used in the manufacture of such articles only in 
 their own factories .... .... .... 
 
 Steel of No. 20 gauge and thinner, but not thinner 
 than No. 30 gauge, to be used in the manufac- 
 ture of corset steels, clock springs and shoe 
 shanks ; and flat wire of steel of No. 16 gauge or 
 thinner, to be used in the manufacture of crinoline 
 and corset wire and dress stays, when imported by 
 the manufacturers of such articles for use in their 
 own factories • • • • • • • • • • • • • • • 
 
 Steel strip and flat steel wire when imported into 
 Canada by manufactureis of buckthorns, plain strip 
 or other fencing, and safety barb wire fencing, for 
 use in their factories in the manufacture thereof. 
 
 Steel wire, Bessemer soft drawn spring, of numbers 
 ten, twelve and thirteen gauge, respectively, and 
 homo steel spring wire of numbers eleven and 
 twelve gauge, respectively, when imported by 
 manufacturers of wire mattresses, to be used in 
 their own factories in the manufacture of such 
 ^rLiCiCS •••• ••*4 •••« •••• •••• 
 
 Steel Plates, viz. : Plates engraved on wood, :ind on 
 
 104 
 
 DUTY. 
 
 Free. 
 Free. 
 
 Free. 
 
 Free. 
 Free. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 iftez. 
 
 S 
 
 s; 
 
 S 
 S 
 
 s 
 
 s 
 s 
 

 DUTY. 
 
 20 per cent. 
 30 per cent. 
 
 27^ per cent. 
 
 25 per cent. 
 32^ per cent. 
 25 per cent. 
 
 steel or other metal, and transfers taken from the 
 
 SclIIlC •••• •••• •••• •••• •••• 
 
 Steelyards to be included in the item " Scales, bal- 
 ances and weighing beams " . . .... .... 
 
 Steel, viz : Manufactures, articles or wares not 
 specially enumerated or provided for, composed 
 wholly or in part of iron or steel, and whether 
 partly or wholly manufactured .... .... 
 
 Steel, other. See Iron. 
 
 Steels, butcher .... .... . . , . 
 
 olcciS) l.£llJl6 •••• •••• •••« •••• •• 
 
 ol6r60SCO]3cS •«•• •••• •••• •••• •• 
 
 Stereotypes, electrotypes and celluloids for almanacs, 
 calendars, illustrated pamphlets, newspaper adver- 
 tisements, or engravings, and all other like work 
 for commercial, trade or other purposes, n.e.s. ; 
 and matrices or copper shells of the same .... 2cts. per sq.in. 
 
 Stereotypes, electrotypes and celluloids of newspaper 
 columns, and bases for the same, composed 
 wholly or partly of metal or celluloid .... f ct per sq. in. 
 
 Matrices or copper shells of the same .... 2 cts per sq. in. 
 
 Stereotypes, electrotypes and celluloids of books, and 
 bases and matrices and copper shells for the same, 
 whether composed wholly or in part of metal or 
 celluloid... .... .... .... .... Free. 
 
 Stickers, advertising .... .... 15 cts per lb. and 25 per cent. 
 
 Stirrups, viz. : Saddle jij;gers, stirrups and saddle- 
 trees of all kinds ..». .... .... .... 
 
 Stockinette (rubber coated cloth) .... .... 
 
 Stockings and socks of all kinds, n.e.s. . . , . .... 
 
 .... .... ... 10 cts per doz. prs. and 35 per cent. 
 
 Stones, viz. : Burr stones in blocks, rough or unmanu- 
 factured, not bound up or prepared for binding 
 into millstones .... .... .... 
 
 Stone, viz. : Chalk stone, china or Cornwall stone, 
 felspar and cliff stone, ground or unground .... 
 
 Stones, vi^. : Flagstones, granite, and rough freestone, 
 sandstone and all building stone, except marble 
 from the quarry, not hammered or chiselled .... 
 
 Stone, yiz. : Gianite, flagstones and freestone, dress- 
 ed ; all other building stone dressed, except 
 marble, and all manufactures of stone, n.e.s.. .. 
 
 Stones, curling, of granite .... .... .... 
 
 Stones, flagstones, dressed .... .... 
 
 105 
 
 Free. 
 
 27^ per cent. 
 
 Free. 
 Free. 
 
 20 per cent. 
 
 30 per cent. 
 
 Free. . 
 
 30 per cent. 
 
if- 
 
 til 
 
 
 
 DUTY. 
 
 cent. 
 
 • ■ • • 
 
 • • • • 
 
 10 per cent. 
 
 27 J per cent. 
 
 25 per cent. 
 
 27^ per cent. 
 
 25 per cent. 
 
 27!^ pel cent. 
 
 Free. 
 
 20 per cent. 
 
 2 cts. per lb. 
 
 Free. 
 
 20 per cent. 
 
 Stones, lithographic, not engraved .... .... 20 per 
 
 Stones, precious, in the rough .... .... .... Free. 
 
 Stones, precious, n.e.s., polished but not set or other- 
 wise manufactured, and imitations thereof .... 
 
 Stoneware. See Earthen A'are. 
 
 ^LOVCS •••• •••• .••• •9*« ••«. 
 
 Stove bolts and nuts. See Bolts 
 
 Stove Polish, not to inclu le Stove Varnis'i .... 
 
 Stove Pipes and Elbows not galvanized. . . . .... 
 
 Stove Pipes and Elbows galvanized ... .... 
 
 Stove Shovels .... .... ... .... 
 
 oliclW IT^IcLIlS •••• ••»• ••f« •••• .••• 
 
 Straw, and manufacture** of, n.e.s .... 
 
 Strawberries, n.e.s., the weight of ihe package to be 
 included in the weight for duty .... ... 
 
 Strawberries, wild 
 
 Strawberry Vines 
 
 Straw Board, in sheets, or rolls, plain or tarred. 30 cts. per 100 lbs. 
 
 Studs, shirt or collar .... .... .... .... 25 per cent. 
 
 Sugars, viz. : All sugar above number sixteen Dutch 
 standard in color, and all refined sugars of what- 
 ever kinds, grades or standards, the usual pack- 
 ages in which they are imported to be free . . 64 / roo cts. per lb. 
 
 Sugar, n.e.s. not above number sixteen Dutch standard 
 in color, sugar drainings, or pumpings drained in 
 transit, melado or concentrated melado, tank 
 bottoms and sugar concrete .... .... Free. 
 
 Sugar, viz.: syrups and molasses of all kinds, N.O.P., 
 the product of the sugar cane or beet root, n.e.s., 
 and all imitations thereof or substitutes therv-'for }4 ct. per lb. 
 
 Sugar, viz.: Molasses produced in the process of 
 the manufacture of cane sugar from the juice of 
 the cane when imported in the original packages 
 from the district where produced in the country 
 where the cano was grown and which has not been 
 subjected to any process of treating or mixture 
 after leaving the country from which originally 
 shipped, — the packages in which imported, when 
 of wood, to be free. 
 
 {a) Testing by polariscope, forty degrees or over i|cts. per gal 
 {d) When testing by polariscope less than forty 
 degrees and not less than thirly-five degrees, 
 one and one-half cent per gallon, and in addi- 
 
 106 
 
'"! 
 
 I ct. per lb. 
 
 35 per cent. 
 
 20 per cent. 
 
 20 per cent. 
 
 20 per cent. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 ""ree. 
 
 20 per cent. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 4/loct. per lb 
 
 DUTY. 
 
 tion thereto one cent per gallon for each degree 
 or fraction of a degree less than forty degrees i.^cts. per gal 
 Sugar, viz., glucose or grape sugar, glucose syrup and 
 corn syrup, or any syrups containing any admixture 
 
 lllwlC*'! •••• ••• a*** •••» ••>• 
 
 vSugar candy, brown or white, and confectionery, in 
 eluding sweetened gums, candied peels and pop 
 c^oni • • • • • ■ • • «.• .« •••• •••• 
 
 Sugar, viz. : maple sugar .... ... .... 
 
 Sugar of Milk .... .... .... .... 
 
 Sugar of milk tablets, not furtht;- sweelencvl .... 
 
 Sulphate of alumina .... .... .... .... 
 
 Sulphateof copper (blue vitriol). .. . .... .... 
 
 Sulphate of lime, crude (gypsum) .... .... 
 
 Sulphate of soda, crude, known as salt cake .... 
 
 Sulphate of soda or glauber salts .... 
 
 Sulphate of iron (Copperas) .... .... .... 
 
 Sulphide of sodium .... .... .... .... 
 
 Sulphur and brimstone, crude or in roll or flour . . . 
 
 Sulphuric Acid .... .... .... .... 
 
 Sulphuric Acid, viz. : platinum retorts, pans, con- 
 densers, tubing and pipe, made of platinum, when 
 imported by manufacturers of sulphuric acid for 
 use in their works in the manufacture or concen- 
 tration of sulphuric acid .... . , . . .... 
 
 Sulphuric Ether .... .... .... .... 
 
 Sumac and Camwood, and extract thereof .... 
 
 Sunshades of all kinds .... . . ^ . .... 
 
 Sunshade sticks or han lies, n.e.s. .... .... 
 
 Surcingles, cotton or hemp .... .... .... 
 
 Surgical dressing, viz. : Antiseptic surgical dressing 
 such as absorbent cotton, cotton wool, lint, lamb s 
 wool, tow, jute, gauzes and oakum, prepared for 
 use as surgical dressings, plain or medicated .... 
 
 Surgical and Dental Instruments of all kin is .... 
 
 Surgical Instrument Cases 
 
 Surgical Instruments in Cases, cases 
 
 *' '* •* instruments .... 
 
 Suspenders and Braces, and parts thereof .... 
 
 Suspensory Bandages and Surgical Belts or Trusses of 
 
 all kinds .... .... .... .... 25 per cent. 
 
 Sweepings, viz.: Gold and Silver Sweepings .... Free. 
 
 Sweet Potatoes and Yams .... locts. per bush. 
 
 Swine, Horses, Cattle, Sheep and Dogs foi the im- 
 
 107 
 
 • • • • 
 
 Free. 
 
 5cts. per lb. 
 
 Free. 
 
 35 per cent. 
 
 20 per cent. 
 
 30 per cent. 
 
 20 per cent. 
 15 per cent. 
 35 per centi 
 35 per cent. 
 15 per cent. 
 35 per cent. 
 
Ifp' 
 
 
 i 
 
 :• ru. 
 
 provement of stock, under regulations made by 
 the Treasury Board and approved by the Gover- 
 nor in Council .... ... • • . . .... 
 
 Switches, Frogs, Crossings and Intersections for Rail- 
 WdrVS •••• •••• •••• •••• •••• 
 
 Swords, iron or steel, plated .... ...» .... 
 
 Swords, iron or steel, not plated .... .... 
 
 Syringes, glass .... .... .... .... 
 
 Syringes, rubber .... .... .... .... 
 
 Syringes, hypodermic, as surgical instruments .... 
 
 Syrup. See sugar. 
 
 DUTY. 
 
 Free. 
 
 30 per cent. 
 30 per cent. 
 27^ per cent. 
 20. per cent. 
 25 per cent. 
 15 per cent. 
 
 Table Covers and Table Cloths when made up, 
 
 trimmed or untrimmed .... .... . . . , 30 per cent. 
 
 Tacks, viz. : Cut Tacks, Brads and Sprigs, not ex- 
 ceeding 16 oz. per 1,000 .... ........ i^ cts. per 1,000 
 
 Tacks, viz. : Cut Tacks, Brads and Sprigs, exceeding 
 
 16 oz. to the 1,000 .... i^ cts. per lb. 
 
 Tacks, viz.: Shoe Tacks, ^ oz. to 4 oz. to the 1,000 i ct. per 1,000 
 
 Tagging Metal, plain, japanned or coated, in coils not 
 over 1 1 inch in width, when imported by manu- 
 facturers of shoe and corset laces, for use in their 
 icictorics •••• •••• •••• » ^ m • V rc6« 
 
 Tags, leather parchment, not printed .... .... 25 per cent. 
 
 Tags, paper or cardboard, not printed .... • • • • 35 per cent 
 
 Tags, printed (as labels), .... 15c. per lb. and 25 per cent. 
 
 Tags, tin, for plug tobacco .... .... .... 25 per cent. 
 
 Tails, undressed .... .... .... .... Free. 
 
 Tallow and stearic acid .... .... .... 20 per cent. 
 
 Tampico or Istle and Mexican Fibre .... .... Free. 
 
 Tangarine and mandarine oranges dutiable as oranges. 
 
 Tanner's bark .... .... .... .... Free. 
 
 Tannic acid .... .... .... .... .... Free. 
 
 Tanning or dyeing articles, in a crude state, used in 
 tanning or dyeing, n.e.s. ; berries for dyeing or 
 used for composing dyes; turmeric, nut galls; lac, 
 crude, seed, button, stick and shell ; indigo, indigo 
 paste and extract of, and indigo auxiliary or zinc 
 dust ; persis, or extract of archill and cudbear, 
 terra japonica, gambler or cutch, extract of log- 
 wood, fustic, o?ik arid of oak bark ; camwood and 
 sumac and extract thereof, tanners' bark, hemlock 
 
 108 
 
l)ark and oak bark ; ground logwood, ground 
 fuslic, and patent prepared dyes 
 Tape measures ... .... 
 
 Tape, woven or printed for labels, 15 cts per lb. and 
 Tapers, paraffine wax .... .... 
 
 Tapers, n.e.s. .... .... 
 
 Tapioca .... .... .... 
 
 Taraxacum root, unground 
 
 Tar, pine, in packages of not less than 15 gallons. . . . 
 
 Tar, viz., coal tar and coal pitch 
 Tarred paper .... .... 
 
 Tartar emetic and gray tartar ; cream of tartar in 
 
 crystals and argal or argols 
 
 Tassels and cords .... .... 
 
 Tea and green coffee imported direct from the country 
 of growth and production .... .... .... 
 
 This item shall include tea and coffee purchased 
 in bond in any country where tea and coffee are 
 subect to customs duty, provided there is satis- 
 factory proof that the tea or coffee so purchased 
 in bond is such as might be entered for home 
 consumption in the country where the same is 
 purchased. 
 Tea and green coffee, n.e.s, .... .... .... 
 
 Tea lead and tin foil .... .... .... .... 
 
 X cjdScIS •••• ••'•'• •••• '•• •••• 
 
 Telephone and telegraph instruments ; telegrai>h, tele- 
 phone and electric light cables ; electric and gal- 
 vanic batteries, electric motors, generators, 
 dynamos, sockets and electric apparatus, n.e.s. 
 
 Tents and awningjs .... .... .... .... 
 
 Terne, or terne plate, being sheet iron coated with a 
 mixture of lead and tin .... .... . . . . 
 
 Terra Cotta ornaments .... .... .... .... 
 
 Terra Cotta, panels, mouldings and cornices .... 
 
 Terra Japonica, gambler or cutch ... .... 
 
 Thermometers .... .... . . . , 
 
 Thimbles, golS .... .... .... .... 
 
 Thimbles, steel .... .... .... .... 
 
 Thimbles, celluloid or aluminum .... .... 
 
 Thimbles, hard rubber .... .... . „ . 
 
 Thimbles, silver, brass or plated .... .... 
 
 Thread, viz : Cotton sewing thread in hanks, coloured, 
 bleached or unbleached, three and six cord .... 
 
 109 
 
 DUTY. 
 
 Free. 
 
 25 per cent. 
 
 25 per cent. 
 
 4 cts. per lb. 
 
 25 per cent. 
 
 20 per cent 
 
 Free. 
 
 Free. 
 
 Free. 
 
 25 per cent. 
 
 Free. 
 
 30 per cent. 
 
 Free. 
 
 10 per cent. 
 
 Free. 
 
 Free. 
 
 25 per 
 
 cent. 
 
 32^ per 
 
 cent. 
 
 5 per 
 
 cent. 
 
 35 per 
 
 cent. 
 
 30 per 
 
 cent. 
 
 Free. 
 
 
 25 per 
 
 cent. 
 
 25 per 
 
 cent. 
 
 27I per 
 
 cent. 
 
 20 per 
 
 cent. 
 
 25 per 
 
 cent. 
 
 30 per 
 
 cent. 
 
 i?i per 
 
 cent. 
 
 fi 
 
Thread, viz : Cotton sewing thread and crochet 
 cotton, on spools or tubes or in balls, and all 
 other cotton thread, n e s .... .... 
 
 Thread, elastic rubber .... .... .... 
 
 X fir6ci>jj SI I IV •••• •••• •••• •••• 
 
 Thread, linen .... .... ••••.. • • • • 
 
 Threshing Machines and separators .... .... 
 
 Tickets .... .... 15 cts. per lb. and 
 
 Ticking for Tents, cotton .... .... .... 
 
 Tiles, viz., drain tiles, not glazed .... .... 
 
 Tiles, viz., drain pipes, sewer pipes, nhimney linings 
 or vents, and inverted block >, glazed or unglazed, 
 and earthenware tiles .... .... .... 
 
 Tiles, encaustic, floor and ornamental . . .. .... 
 
 Timber, viz : Logs and round unmanufactured timber, 
 not specially enumerated or provided for in this 
 
 xxCt •••• •••• •••• •••• •••• 
 
 Timber, viz: Firewood, handle bolts, heading bolts, 
 stave bolts and shingle bolts, hop poles, fence 
 poits, railroad ties, ship timber and ship planking, 
 not s})ecially provided for in this Act .... 
 
 Timber hewn or sawed, and timber used for spars and 
 in building wharfs .... .... .... 
 
 Timber, squared or sided .... .... .... 
 
 Timber, n.e.s. See Lumber. 
 
 Time Detectors .... .... .... .... 
 
 Tin crystals, tin strip waste, and tin in blocks, pigs, 
 bars and sheets and tin platen, tin foil and tea 
 
 16clvl •••• •••• •••• •••• •••• 
 
 Tinctures. See Proprietary Medicines. 
 
 Tinfoil Labels, printed .... 15 cts. per lb. and 
 
 Tin-ware, viz : Stamped tin-ware, japanned ware, 
 galvanized iron ware, including signs made from 
 these materials, and all manufactures of tin, n.e.s 
 
 Tin Plate, in sheets decorated .... .... 
 
 Tobacco Boxes, tin .... .... .... .... 
 
 Tobacco, cut .... .... 45 cts. per lb. and 
 
 Tobacco, manufactured, n.e.s., and snufF, 35 cts. p* r 
 
 «••• •••• ••••^ •••• I lj« ^ilCl 
 
 Tobacco, unmanufactured, for Excise purposes, under 
 conditions of the Inland Revenue Act .... 
 
 Tobacco pipes of all kinds, pipe mounts, cigar and 
 cigarette holders and cases for the same .... 
 
 Tobacco pouches ••.. •••• .... ...• 
 
 liO 
 
 DUTY. 
 
 25 per cent. 
 Free 
 
 25 per cent. 
 20 per cent. 
 30 per cent. 
 25 per cent. 
 30 per cent. 
 20 per cent. 
 
 35 per cent. 
 35 per cent. 
 
 Free 
 
 Free 
 
 Free 
 Free 
 
 
 25 per 
 
 cent. 
 
 Free 
 
 
 25 per 
 
 cent. 
 
 25 per 
 25 per 
 25 per 
 12^ per 
 
 cent, 
 cent, 
 cent, 
 cent. 
 
 12^ per 
 
 cent. 
 
 Free 
 
 
 35 per 
 30 per 
 
 cent, 
 cent. 
 
cent. 
 
 cent. 
 
 cent. 
 
 cent. 
 
 r cent. 
 
 r cent- 
 
 cent, 
 cent. 
 
 Toilet Cases .... ... ... 
 
 Toilet Paper .... .... ... 
 
 Toilet Preparations, vu : Alcoholic perfumes and 
 perfumed spirits, bay rum, cologne and lavender 
 waters, hair, tooth and skin washes, and other 
 toilet preparations containing spirits of any kind, 
 when in bottles or flasks containing not more 
 than four ounces each .... .... .... 
 
 Toilet Preparations as above, when in bottles, flasks 
 or other packages, containing more than four 
 ounces each, .... $2. 12^ per gal. and 
 
 Toilet Preparations, perfumery, including toilet pre- 
 parations (non-alcoholic), viz., hair oils, tooth and 
 other powders and washes, pomatums, pastes and 
 all other perfumed preparations, n.o.p., used for 
 the hair, mouth or skin .... .... .... 
 
 Tomatoes, fresh .... 20 cts. per bush, and 
 
 Tomatoes and other vegetables, including corn and 
 baked beans, in cans or other packages, n.e.s., 
 weight of the cans or other packages to be in- 
 cluded in the weight for duty .... .... 
 
 Tonics. See Proprietary Medicines. 
 
 Tonquin Beans, crude only .... .... .... 
 
 Tools, viz.: picks, mattocks, grub-hoes, adzes, hatchets 
 and eyes or polls for same, and tools of all de- 
 scriptions, n.e.s .... .... .... .... 
 
 Tools, viz. : track tools, wedges, crowbars and sledges 
 
 Tools, viz.: axes of all kinds, scythes, hay knives, 
 lawn mowers, pronged .forks, rakes, n e.s., and 
 hoes, and other agricultural tools or implements, 
 
 11* KZu O •••• ■»•• •••• •••* •■•• 
 
 Tooth and Toilet Powders, and other washes (non- 
 alcoholic), n.o.p .... .... .... 
 
 Tortoise and other shells, unmanufactured .... 
 
 Tow prepared for surgical dressing .... .... 
 
 Towels of every description .... .... .... 
 
 Tower Clocks *. . . . .... .... .... 
 
 Toys of all kinds and materials .... .... 
 
 1 rB.C6 v^iiciins •••• «••• •••* •••• 
 
 Tracing Cloth .... .... .... .... 
 
 Tragacanth Gum .... .... .... .... 
 
 Transfer Pictures or Ornaments.. 6 cts. per lb. and 
 1 rapS} sieei .••* i... .... 
 
 Ill 
 
 DUTY. 
 
 35 per cent. 
 25 per cent 
 
 50 per cent. 
 
 40 per cent. 
 
 « • • t 
 
 30 per cent 
 10 per cent. 
 
 
 J 
 1 
 
 i^ cts. pei lb 
 
 1 
 
 Free. 
 
 1 
 
 35 per cent. 
 30 per cent. 
 
 f 
 
 35 per cent. 
 
 I?' 
 
 20 per cent. 
 Free. 
 
 iii 
 
 20 per cent. 
 25 per cent. 
 30 per cent. 
 35 per cent. 
 32^ per cent. 
 27I per cent. 
 Free. 
 
 ■■ 
 
 - 
 
 i 
 
 1 
 
 W:.:m 
 
 35 per cent. 
 20 per cent. 
 27^ per cent. 
 
 • * 
 
 
Travellers' Baggage, under regulations prescribed by 
 the Controller of Customs .... .... .... 
 
 Tray Cloths. See Damask. 
 
 Trees, viz.: apple, cherry, peach, pear, plum and 
 quince, of all kinds .... .... .... 
 
 Trees, viz.: grape vines, and gooseberry, raspberry, 
 currant and rose bushes ; also fruit plants, n.e.s , 
 and shade, lawn and ornamenial trees, shrubs and 
 
 TJiATilS •••• •••• ••• •••• •••• 
 
 Trees, seeding stock for grafting, viz : plum, pear, 
 peach and other fruit trees .... .... .... 
 
 xrccSyiittTftS**** •*•• •••• •••• «••■ 
 
 ■1 TG\Z 1^ clliS •••• •••• •••• •••• •••• 
 
 Tricycles and Bicycles .... .... .... .... 
 
 Troches. See Proprietary Medicines. 
 
 Trucks, railway depot express . . . .... .... 
 
 Truffles, fresh ... .... .... .... .... 
 
 Truffles, canned or bottled, the weight of the c n or 
 hottle to be included in the weight for duty .... 
 
 Trunks, Valises, Hat Boxes and Carpet Bags . .. 
 
 Trunk Hinges. As Hinges. 
 
 Trunk Trimmings of tinned iron or tin .... .... 
 
 Tru-ses or surgical belts and suspensory bandages of 
 
 311 Kincts •«■ •••• •••• •••• •••• 
 
 Tubs, Bath, copper, fitted up in frame or stand of 
 
 WOCQ •••• •••• •••• •••« •••• 
 
 Tubs, wood .... .... .... .... .... 
 
 Tubing, brass, viz. : Drawn, plain and fancy tubing, 
 not bent or otherwise manufactured, in lengths not 
 less than six feet .... .... .... .... 
 
 Tubing, viz. : Zinc seamless drawn tubing .... 
 
 Tubing, copper, seamless drawn ... .... .... 
 
 Tubing, viz. : Boiler tubes of wrought iron or steel, in- 
 cluding corrugated tube^ or flues for marine boilers 
 
 Tubing, tubes not wel led, nor more than i^ in. in 
 diameter, of rolled steel .... .... , , . . 
 
 Tubing, lap- welded iron or steel tubing, ihreaded and 
 coupled or not, i;}: to 2 inches inclusive in diame- 
 ter, for use exclusively in artesian wells, petroleum 
 pipe lines and petroleum refineries, under regula- 
 tions made by the Governor in Council .... 
 
 Tubing, wrought iron or steel tubing, threaded and 
 coupled or not, over two inches in diameter .... 
 
 112 
 
 DUTY. 
 B'ree. 
 
 3 cts. each. 
 
 20 per cent. 
 
 Fiee. 
 Free. 
 Free. 
 30 per cent. 
 
 30 per cent. 
 25 per cent. 
 
 i^ cts per lb. 
 30 per cent. 
 
 30 per cent. 
 
 25 per cent. 
 
 30 per cent. 
 20 per cent. 
 
 Free. 
 Free. 
 Free. 
 
 7i per cent. 
 
 15 per cent. 
 
 Ti 
 
 20 per cent. 
 15 per cent. 
 
I 
 
 ^. 
 
 each. 
 
 cent. 
 
 cent, 
 
 cent, 
 cent. 
 
 3er lb. 
 cent. 
 
 cent. 
 
 cent. 
 
 cent, 
 cent. 
 
 cent, 
 cent. 
 
 r cent. 
 r cent. 
 
 Tubing, other wrouj^hl iron or steel tubes or pipes 
 .... .... .... . . i cent per lb. and 
 
 Tubing, viz. : Rolled iron tubes not welded, under 
 one and one-half inch in diameter, angle iron, 
 nine and ten guage, not over one and one-half 
 inch wide, iron tubing, lacquered or brass covered, 
 not over one and one-half inch in diameter, — all 
 of which are to be cut to lengths for the manu- 
 facture of bedsteads, and to be used tor no oiher 
 purpose, — when imported for manufacturers of 
 iron bedsteads to be used for these purposes only 
 in their own factories, until such time as any of 
 the said articles are n.a,nufactured in Canada .... 
 
 Tufa, calcareous .... .... .... .... 
 
 X Uiiiicrrio •••• •••• •••• •••* •••• 
 
 X uriiiLi Occci •••• •••• •••• .«••• •••• 
 
 Turpentine, raw or crude .... .... 
 
 Turpentine, Spirits of . . . . .... .... 
 
 X MmLlvJ*) •«•• •••• •«•• ,.•••• •••• 
 
 Tweeds, cloths, doeskins, cassimeres, coatings and 
 overcoatings, composed wholly or in part of wool 
 .... .... .... .... 5 ets per lb. and 
 
 Twines, for use of the Fisheries. See Fish Hooks. 
 
 Twine, sail, and canvas of hemp or flax, when to be 
 used for boats and ship sails ... .... .... 
 
 Twine and cotton cordage, of all kinds .... ... 
 
 Twine for har est binders, of hemp, Jute, Manilla or 
 sisal, and of manilla and sisal mixed. ... .... 
 
 Twine tennis nets and hammocks, and other like 
 articles manufactured of twine, n.e.s.. . . .... 
 
 Type for printing .... .... .... .... 
 
 Xr lllclSll •••• •••• ••••■ •••• ,••• 
 
 Type Writers ... .... .... .... .... 
 
 Typewriters, tablets with movable fixtures, and musical 
 instruments, when imported by and for the use of 
 schools for the blind, and being and remaining the 
 sole property of the governing bodies of the said 
 schools and not of private individuals ; the above 
 particulars to be verified by special affidavit on 
 each entry when presented .... .... 
 
 DUTY. 
 30 per cent. 
 
 Free. 
 
 P'ree. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 5 per cent. 
 
 Free. 
 
 25 per cent. 
 
 5 per cent. 
 25 per cent. 
 
 12^ percent. 
 
 30 per cent. 
 20 per cent. 
 10 per cent. 
 27^ per cent. 
 
 • • • • 
 
 Free. 
 
 U 
 
 Ultramarine blue, dry or in pulp .... .... Free. 
 
 Umbrella, parasol and sunshade sticks or handlesj 
 
 
 U 
 
 II 
 
 3 
 
. I 
 
 i 
 
 Il*d>^» •••• •••• »••• ••• •••• 
 
 Umbrella parts, viz., ribs of brass, iron or steel, run- 
 ners, rings, caps, notches, ferrules, mounts and 
 sticks or canes in the rough, or not further manu- 
 factured than cut into lengths suitable for um- 
 brella, parasol or sunshade sticks, when imported 
 by manufacturers of umbrellas, parasols and sun- 
 shades for use in their factories in the manufacture 
 of umbrellas, parasols and sunshades only .... 
 
 Umbrellas, parasols and sunshades of all kinds and 
 materials .«•• .•... ..«• ...• 
 
 Underwear, viz., all undershirts of whatever kind of 
 yarn composed, which have been knitted in tubu- 
 lar form, and which have not been handled or 
 treated by the seamstress, except to be faced in 
 front by a strip of satin, silk or other material, in 
 which the button-holes are worked and to which 
 the buttons are attached ; and all underdrawers^ 
 which are similarly knitted in tubular form, and 
 which are subsequently finished by tl-e seamstress 
 by having a band of some further material sewed 
 thereon, button-holes worked therein, and buttons 
 sewed thereon, shall be held to be dutiable as 
 *' knitted underwear." .... .... .... 
 
 Underwear, of whatever kind of yarn composed, 
 which is first stamped or cut in sections, out of a 
 woven fabric and then sewed together by a seam- 
 stress, if composed of silk or cotton fabrics .... 
 
 Underwear, of whatever kind of yarn composed, 
 which is first stamped or cut in sections, out of a 
 woven fabric and then sewed together by a seam- 
 stress if composed wholly or in part of wool, 
 worsted, the hair of the alpaca, goat or other like 
 animal .... .... 5 cts. per lb. and 
 
 Underwear, cotton, linen or silk, n.e.s., made up by 
 Svcunsii v^ss •••• •••• •••• •••• 
 
 Union collar cloth, paper, in rolls or sheets, not 
 glossed or finished .... .... .... 
 
 Union collar cloth, paper, glossed or finished, in rolls 
 or oiic6lS •••• •••• •••• •••• 
 
 Upholsterers' hardware .... .... .... 
 
 DUTY. 
 
 20 per cent. 
 
 Free. 
 
 35 per cent. 
 
 Vjiccine and ivory vaccine points 
 
 35 per cent. 
 
 32^ per cent. 
 
 30 per cent. 
 
 32^ per cent. 
 
 15 per cent. 
 
 20 per cent. 
 yi\ per cent. 
 
 Free, 
 
 114 
 
6 cts. per lb. and 
 
 DUTY. 
 
 20 per cent. 
 
 Free. 
 
 30 per cent. 
 
 30 per cent. 
 
 30 per cent. 
 
 Valentines .... .... 
 
 Valerian Root, ungruund 
 
 Valises, carpet bags, trunks and hat boxes 
 
 Valise frames, opened to end or bottom of valise . . 
 
 Valves, hydrants and water gates, brass or plated . . 
 
 Valves, hydrants and water gales of iron, not plated. 27J per cent. 
 
 Vanilla beans, crude only .... .... .... Free. 
 
 Varnish, black and bright, for ships' use. ... .... Free. 
 
 Varnish, stove ... 20 cts. per gallon, and 20 per cent. 
 
 Varnish cut with spirit .... .... .... .... $1 per gall. 
 
 Varnishes, Lacquers, Japans, Japan Driers, Liquid 
 
 Driers and Oil Finish, N.E.S .... 
 
 .... .... .... 20 cents per gallon and 20 per cent. 
 
 Vaseline, and all similar preparations of petroleum for 
 
 toilet, medicinal, or other pur|)Oses. . . . .... 35 per cent. 
 
 Vases, China, Porcelain or Earthenware .... .... 30 per cent. 
 
 Vases, Glass .... .... ... .... .... 20 per cent. 
 
 Vaults, viz.: Safes, Doois for Safes and vaults .... 30 per cent. 
 
 Vegetables, Potatoes, not sweet. ... ... IS cts per bush. 
 
 Vegetables, Tomatoes .... 20 cents per bushel and 10 per cent. 
 
 Vegetables, Tomatoes and other vegetables, including 
 
 Corn and Baked Beans, in cans or other packages, , 
 
 the weight of the cans or other packages to be 
 
 included in the weight for duty .... .... i^c. per lb. 
 
 Vegetables, when fresh or dry salted, N.E.S 25 per cent. 
 
 Vegetable Fibre, natural, not produced by any 
 
 mechanical process .... .... .... Free. 
 
 Vegetable Fibre, twisted for convenience in transp't'n Free. 
 Velocipedes, Children's or Railway .... .... 30 per cent. 
 
 Velvets, Velveteens and Plush Fabrics, N.E.S 30 per cent. 
 
 Veneers of Ivory, sawn only .... . . .... Free. 
 
 Veneers of Wood, N.E.S., not over one-sixteenth of 
 
 an inch in thickness 
 Veneers of Wood, not over one-sixteenth of an inch 
 
 thick, made from woods native to Canada 
 Verdigris, or sub-acetate of copper, dry. . . . 
 
 Vermicelli and Maccaroni .... .... 
 
 Vermouth Bitters. See Spirits. 
 
 Vessels. See Ships. 
 
 Views, Photographic .... ... .... 
 
 Vinegar. vSee Acid acetic. 
 Vines, Grape, and Vines, N.E.S. 
 
 Vitriol, blue, or Sulphate of Copper .... 
 
 "5 
 
 . 5 per cent. 
 
 10 per cent. 
 
 Free. 
 
 25 per cent. 
 
 20 per cent. 
 
 20 per cent. 
 35 per cent. 
 Free. 
 
 - ^-^^ 
 
 II 
 
 "4' 
 
. - •warn 
 
 wmmmt 
 
 I 
 
 Vulcanized Fibrewarc 
 
 w. 
 
 Waggon Blocks, rough hewn or sawn only .... 
 
 Waggons, farm and freight .... .... .... 
 
 Walking Sticks and canes of all kinds, n.e.s .... 
 
 Wall Paper. See Paper Hangings; 
 
 Walnuts, shelled .... .... .... ... 
 
 Walnuts, not shelled .... .... .... ... 
 
 Washers, Bolts, etc. See nuts. 
 
 Wash Boards .... .... .... .... 
 
 Washing Crystal .... ... .... .... 
 
 Washing Machines .... .... ... ... 
 
 Waste of any kind, except mineral waste .... .... 
 
 Wciicnc^ ••• •••• •••• •••• •••• 
 
 Watch Actions or Movements .... .... . .... 
 
 w ciicri v^ciscs •••• •••• ••••' •••• 
 
 Watch Case Metal, Composition Metal for the manu 
 
 facture of filled gold watch cases .... .... 
 
 Watch Keys, brass or plated .... .... .... 
 
 Watch Keys, steel, not plated.... .... .... 
 
 Water Gates, brass or plated .... .... .... 
 
 Water Gates, iron, not plated .... .... 
 
 Water Lime. .. . .... .... ... 
 
 Water Melons .... .... .... 
 
 Water Meters .... .... .... 
 
 Water Pipes of ca5t iron, $io per ton, but not less than 35 per cent. 
 
 DUTY. 
 25 per cent. 
 
 Free. 
 
 25 i)er cent. 
 25 per cent. 
 
 5 cts. per lb. 
 3 cts. per lb. 
 
 20 per cent. 
 
 20 per cent. 
 
 27 J per cent. 
 
 Free. 
 
 25 per cent. 
 
 10 per cent. 
 
 35 per cent. 
 
 10 per cent. 
 . 30 per cent. 
 . 27^ per cent 
 . 30 per cen*. 
 . 27^ per cent. 
 40 cts. per bbl. 
 . 25 per cent. 
 
 27 J per cent. 
 
 Wax, cobblers 
 
 Wax Dolls .... .... .... .... .... 
 
 Wax Flowers ... .... .... .... 
 
 Wax, Paraffine .... .... .... ... 
 
 Webbing, elastic and non-elastic .... .... 
 
 Wedges ... .... .... .... .... 
 
 Weighing beams .... .... .... ... 
 
 Whalebone, unmanufactured .... .... .... 
 
 Whalebone, manufactures of, n e.s .... 
 
 Whale, and other fish oils, and Spermaceti, and all 
 other articles the produce of the fisheries, not 
 
 20 per cent. 
 35 per cent. 
 20 per cent. 
 2 cts. per lb. 
 20 per cent. 
 35 per cent. 
 30 per cent. 
 Free. 
 20 per cent 
 
 specially provided for 
 Wheat .... .... 
 
 Wheat Flour 
 
 Wheat Meal 
 Wheat Screenings 
 
 • • • • 
 
 . . 20 per cent. 
 
 15 cts. per bush. 
 . . 75 cts. per bbl. 
 
 . 75 cts. perbt)l. 
 . 1 5 cts. per bush. 
 
 nO 
 
iJ 
 
 DUTV. 
 Wlicels, spokes, hubsanct ("elloes, finished, for buggies, 
 
 carriages, pleasure carts, and similar vehicles.. .. "^5 per cent 
 Wheels, spokes, hubs and felloes, finished, for farm 
 
 waggons, cartSi drays, and similar vehicles .... 
 Wheels, car 
 Wheelbarrows 
 
 • • • • 
 
 Whips of all kinds, including thongs and lashes . . 
 
 Whips, viz. : Square reeds and rawhide centres, tex- 
 tile leather or rubber heads, thumbs and tips, and 
 steel, iron or nickel caps for whip ends, imported 
 by whip manufacturers for use in the manufacture 
 of whips in their own factories .... .... 
 
 Whiskey. See Spirits. / 
 
 Whiting or Whitening, Gilder's Whiting and Paris 
 
 VY niLC •••• ••• act* •••• •••• 
 
 Whitening, prepared .... .... .... .... 
 
 Wicks, for coal oil stoves or lamps 
 
 Willow work, or Osier work, n.e.s. .... .... 
 
 Winceys, checked, striped or fancy cotton winceys .... 
 
 Windmills .... .... .... .... .... 
 
 Window Blind Cord, worsted .... .... .... 
 
 Window shade rollers, .... .... .... 
 
 Wmdow shades in the piece or cut and hemmed or 
 mounted on rollers, thirty-five per cent but not 
 less than five cents per square yard .... .... 
 
 Window Screens, wire.. . . .... .... .... 
 
 Wines, sparkling, Champagne and all other sparkling 
 wines, in bottles containing each not more than a 
 qus^rt but more than a pint. ...$3.30 per doz. and 
 
 Containing not more than a pint each but more than 
 one-halt pint .... .... $1.65 per doz. and 
 
 Containing one-half pint each or less .... .... 
 
 .... . .... . . 82 cts per doz. and 
 
 Bottles containing more than one quart each shall 
 pay, in addition to three dollars and thirty cents 
 per dozen bottles, at the rate of one dollar and 
 sixty-five cents per gallon, on the quantity in 
 excess of one quart per bottle, the quarts and 
 pints in each case being old wine measure ; in 
 addition to the above specific duty .... .... 
 
 Wines of all kinds, except Sparkling Wine, including 
 orange, lemon, strawberry, raspberry, elder and 
 currant wines, containing 26 per cent, or less of 
 spirit of the strength of proof, whether imported 
 
 117 
 
 25 per cent. 
 
 30 per cent. 
 
 30 per cent. 
 
 35 per cent. 
 
 Free. 
 
 Free. 
 20 per 
 25 per 
 
 cent, 
 cent, 
 cent, 
 cent, 
 cent, 
 cent. 
 35 per cent. 
 
 25 per 
 30 per 
 30 per 
 30 per 
 
 35 per cent. 
 30 per cent. 
 
 30 per cent. 
 30 per cent. 
 30 per cent. 
 
 30 per cent. 
 
 i 
 
 1-4 
 
 
 
 I Wi 
 
in wood or in bottles, six quait or twelve pint 
 
 bottles to be held to contain a gallon .... 
 
 .... ... .... 25 cents per gall, and 
 
 And for each degree of strength in excess of 26 per 
 
 cent, of spirits as aforesaid, an additional duty of 
 
 3 cents until the strength reaches 40 per cent, of 
 
 proof spirits. 
 All liquors imported under the name of Wines, and 
 
 containing more than 40 per cent, of spirits of 
 
 the strength of proof, shall be rated as unenumer- 
 
 ated spirits. 
 Wire, Crucib'e Cast Steel .... .... .... 
 
 Wire, Cf-"..ied with cotton, linen; silk or other material 
 Wire, viz.: Galvanized Iron Wire, numbers six, nine, 
 
 twelve and fourteen guige, when imported by 
 . makers of wire fencing, for use in their factories 
 
 Only •••• t«efl •••• .«•• •••• 
 
 Wire of Iron or steel, No. 13 and 14 guage, flattened 
 and corrugated, ued in connection with the 
 machine known as the wire gri[^ and champion 
 nailing machine for the manufacture of boots, 
 shoes and le.^*^' er belting, when imported by 
 manufacturers of such articles to be used for 
 these purposes only in their own factories .... 
 
 Wire, viz.: P^lat Wire of steel, No. 16 guage or 
 thinner, to be used in the manufacture of crino- 
 line or corset wire and dress stays, when imported 
 by the manufacturers of such articles, for use in 
 their own factories .... .... .... 
 
 Wire of all kinds, n.e.s. .... .... ... 
 
 Wire, iron manuft^Jtures of, n.e.s. .... .... 
 
 Wire of brass and phosphor bronze .... ... 
 
 Wire of copper .... .... . . ... 
 
 Wire Cloth, brass and copper .... .... ... 
 
 Wire Cloth, n.e s .... .... .... 
 
 Wire Fencing, barl. wire fencing, of iron or steel .... 
 
 Wire Fencing, buckthorn and strip fencing, of iron 
 or sl6Ci •••• •••• *••« •••« •••• 
 
 W^ire, German silver or nickel silver .... .... 
 
 Wire, platinum .... .... .... .... 
 
 Wire, viz., steel wire, Bessemer soft drawn spring, 
 of numbers ten, twelve anc thirteen gauge, respect- 
 ively, and homo steel spring wire of numbers 
 eleven and twelve gauge, respectively, when im- 
 
 118 
 
 DUTY. 
 
 30 per cent. 
 
 Free. 
 
 30 per cent. 
 
 20 per cent. 
 
 Free. 
 
 Free. 
 
 25 per cent. 
 27^ per eent. 
 10 per cent. 
 15 per cent. 
 20 per cent. 
 30 per cent. 
 J ct. per lb. 
 
 ^ ct. per lb. 
 25 per cent. 
 Free. 
 
ent. 
 
 
 cent. 
 
 ;ent. 
 
 cent, 
 cent, 
 cent, 
 cent, 
 cent, 
 cent . 
 |r lb. 
 
 1 lb. 
 cent. 
 
 
 Free. 
 
 hXJTW 
 ported by mjtnufactitrers df wire mdttress^ to he 
 used in their own factories in the manufacture of 
 such articles .... .... .... .... Free. 
 
 Wire, viz.: steel strip and flat steel wire when im- 
 ported into Canada by manufacturers of buck- 
 thorns, plain strip or other fencing, and safety 
 barb wire fencing, for us£ in their factories in the 
 manufacture thereof .... .... .... Free. 
 
 Wire, viz.: brass, iron or steel rolled, round wire rods 
 under three-eighths ot ar* inch in diameter, and 
 rolled copper rods one inch or under in diameter, 
 when imported by wire nsanufacturers for use in 
 making wire in their own factories .... .... 
 
 Wire, viz : brass, iron and copper wire, twisted, when 
 imported by manu'acturers of boots and shoes, for 
 use in their own factories .... .... .... Free. 
 
 Wire rigging for ships and vessels ... .... Free. 
 
 Wire rope, of iron or steel, n.o.p. .... .... 25 per cent. 
 
 Wood, viz.: firewood not specially provided for in this ' 
 
 Wood, manufactures of, viz.: pails, tubs, churns, 
 
 brooms, washboards, poimders and rolling pins 20 per cent. 
 
 Wood, fancy manufactures of, n.e.s. .... • • • • 35 P^r cent. 
 
 Wood logs, and round 'unmanufactured timber, not 
 
 specially enumerated or provided for in this Act. Free. 
 
 Wood mouldings, plain .... .... .... 20 per cent. 
 
 Wood mouldings, gilded or other vvise further manu- 
 factured than plain .... .... .... 25 per cent. 
 
 Wood naphtha (wood alcohol). See spirits. 
 
 Wood, other. See lumber. 
 
 Wood plates, viz.: plates engraved on wood, and on 
 steel or other metal, and transfers taken from the 
 
 SuiTlw •••• •••• •••• •••• •••• 
 
 Wood, pulp and wood pulp board .... ... 
 
 Wood, viz : staves of wood of all kinds ; wood un- 
 manufactured .... .... .... .... 
 
 Wood veneers. See veneers. 
 
 Wood, manufactures of, n.e.s., and brushes, .... 
 
 Wool and hair of the camel, alpaca goat and other 
 like animals, not further prepared than washed, 
 n.e.s.; and noils, being the short wool which falls 
 from the combs in worsted factories. ... .... Free 
 
 Wool, viz.: Leicester, Colswold, Lincolnshire, South- 
 down combing wools, or wools known as lustre 
 
 119 
 
 20 per cent. 
 25 per cent. 
 
 Free. 
 
 25 per cent 
 
 
 i 
 
 
 8 
 
 I 
 
V 
 
 Wools, and other like combing wools, such as are 
 grown in Canada .... ... .... .... 
 
 Wool clothing, ready-made and wearing apparel of 
 every description, composed wholly or in part of 
 wool, worsted, hair of alpaca goat or other like 
 animals, n.o.p ....5cts. per lb. and 
 
 Wool Fabric, viz.: Women's and children's dress 
 goods, coat linings, Italian cloths, alpacas, Orleans, 
 cashmeres, Henriettas, serges, buntings, nun's 
 cloth, bengalines, whip cords, trills, plains or 
 jascquards of similar fabrics, composed wholly or 
 in part of wool, worsted, the hair of the camel, 
 alpaca, goat, or like animals, not exceeding in 
 weight six ounces to the square yard, when im- 
 ported in the gray or unfinished state for the pur- 
 pose of being dyed or finished in Canada, under 
 such regulations as are established by the 
 Governor in Council .... .... .... 
 
 Wool fabrics and manufactures, composed wholly or in 
 part of wool, worsted, the hair of the Alpaca goat, 
 or other like animal, n.e.s. .... 
 
 Wool Hosiery, viz. : Socks and Stockings , . . . 
 
 • ••• .... lo els. per doz. prs. and 
 
 Wool Shawls .... .... .... .... 
 
 Wool Waste .... .... .... .... 
 
 Woollens, viz : Knitted goods of every description, 
 includmg knitted underwear, n.e.s .... .... 
 
 Woollens, viz : Manufactures composes wholly or in 
 part of wool, worsted, the hair of the alpaca, goat 
 or other like animal, viz., blankets and flannels 
 of every description, cloths, doe-skins, casbimeres, 
 tweeds, coatings, over-coatings and felt cloth, 
 n.e.s .... .... 5 cts. per lb. and 
 
 Woollen Rags .... .... 
 
 Work Boxes .... .... 
 
 Worsted Picture Cord .... 
 
 Wringers. See Clothes Wringers. 
 
 Writing Desks .... .... 
 
 X. 
 
 bUTV. 
 
 3 cts. per lb. 
 30 per cent. 
 
 22^ per cent. 
 
 30 pc cent. 
 
 35 per cent. 
 25 per cent. 
 Free 
 
 35 per cent. 
 
 • • • • 
 
 25 per cent. 
 
 P'ree 
 
 35 per cent. 
 
 30 per cent. 
 
 35 per cent. 
 
 Xylonite, Xyolite or Celluloid, in sheets and in lumps, 
 
 blocks, or balls in the rough .... .... Free 
 
 120 
 
 
DUTY. 
 
 lb. 
 
 nt. 
 
 jnt. 
 
 nt. 
 
 ;nt. 
 :nt. 
 
 :nt. 
 
 Int. 
 
 ;nt. 
 nt. 
 
 nt. 
 
 Y. 
 
 Free 
 
 10 per 
 25 per 
 
 cent, 
 cent. 
 
 Yachts, whether steam or sailing, constructed in, and 
 imported from Great Britain, on application for 
 Canadian register .... .... .... 
 
 Yachts, built in any country other than Great Britain, 
 upon applicatit»n for Canadian register, on hull, 
 rigging and all appurtenances .... .... 
 
 On Boilers, Steam Engines and other machinery . . 
 
 Yachts, imported into Canada without registration, if 
 
 built of wood, hull . . .... .... .... 25 per cent. 
 
 machinery .... .... .... 27^ per cent. 
 
 Yams and Sweet Potatoes .... .... 10 cts. per bush. 
 
 Yarns, composed wholly or in part of wool, worsted, 
 the hair of the alpaca, goat or other like animal, 
 costing twenty cents per pound and under .... . 
 
 .... .... 5 cts. per lb. and 20 per cent. 
 
 Yarns, woollen and worsted, n.e. s .... .... 30 per cent. 
 
 Yarn, viz.: jute, flax or hemp yarn, plain, dyed or 
 colored, when impoited by manufacturers of 
 carpets, rugs and mats, and of jute webbing or 
 iute cloth, and of twines, for use in iheir own 
 
 XclCLOr 16S ••• *••• •••• «•• •••# 
 
 X ciniSy CrOiF ••••' •••• ••*• •••• •••• 
 
 Yarns, cotton, and cotton warps, dyed or undyed, n.e.s. 
 
 Yarns, cotton, No. 40 and finer .... .... 
 
 Yarns, mohair .... .... .... .... 
 
 Yarn spun from the hair of the alpaca or of the angora 
 goat, when imported by manufacturers of braids 
 for use exclusively in theii factories in the manu- 
 facture of such braids only, under such regulations 
 as are adopted by the Controller of Customs .... 
 
 Yarns, made of wool or worsted, when genapped, dyed 
 or finished, and imported by manufacturers of 
 braids, cords, tassels and fringes, to be used in the 
 rnanufacture of such articles only in their own 
 iAdv/ric.!!>* «( •••• •«■• •••• •«•• 
 
 Yeast, compressed, in packages weighing less than 
 fifty pounds^ the weight of the package in the 
 latter case to be included in the weight for duly 
 
 Yeast Compressed, in bulk or mass of not less than 
 fifty pounds .... .... .... .... 
 
 Yeast Cakes and baking powders, the weight of the 
 package to be included in the weight for duty . . 
 
 121 
 
 Free. 
 
 Free. 
 
 25 per cent. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 Free. 
 
 6 cts. per lb. 
 3 cts. per lb. 
 6 cts. per lb. 
 
Yellow Metal, in bolts, bars and for sheathing 
 
 DUTV. 
 20 per cent. 
 Free. 
 
 Zinc Dust or Indigo Auxiliary Free. 
 
 Z'nc, in blocks, pigs and sheets, and zinc seamless 
 
 drawn tubing Free. 
 
 Zinc, salts of Free. 
 
 Zinc, manufactures of, N. E. S 25 per cent. 
 
 All goods not enumerated in this Act as subject 
 to any other rate of duty, nor declared free 
 of duty by this Act, and not being goods the 
 importation whereof is by this Act or any 
 other Act prohibited, shall be subject to a 
 duty of twenty per cent. 
 
 Any goods or packages being the growth, produce or manu- 
 facture of Canada, and having been exported therefrom and in- 
 tended to be returned, may be admitted free of duty on being re- 
 imported to Canada : Provided such goods or packages were en- 
 tered for exportation and branded or marked by a collector or pro- 
 per officer of Customs, when fully identified by the collector or 
 proper officer, at the port or place where they are so re-imported : 
 And further provided, that the property in such goods or packages 
 has continued in the same person or persons by whom they were 
 exported, and that such re-importation takes place within one year 
 of the exportation thereof. 
 
 SCHEDULE C. 
 
 PROHIBITED GOODS. 
 
 Books, printed paper, drawings, paintings, prints, photographs or 
 representations of any kind of a treasonable or seditious, or of 
 an immoral or indecent character. 
 
 Reprints of Canadian copyright works, and reprints of British copy- 
 rights works which have been also copyrighted in Canada. 
 
 Coin, base or counterfeit. 
 
 Oleomargarine, butterine or other similar substitute for butter. 
 
 Tea adulterated with spurious leaf or with exhausted leaves, or 
 containing so great an admixture of chemical or other dele- 
 terious substances as to make it unfit for use. 
 
 122 
 
1 
 
 Goods manufactured or produced wholly or in part by prison labour, 
 or which have been made within or in connection with any 
 prison, jail or penitentiary. 
 
 The importation into Canada of any goods enumerated, 
 described or referred to in Schedule C to this Act, is prohibited ; 
 and any such goods if imported shall thereby become forfeited- to 
 the Crown and shall be destroyed ; and any person importing any 
 such prohibited goods, or causing or permitting them to be im- 
 ported, shall for each offence incur a penalty of two hundred dollars. 
 
 EXPORTS PROHIBITED. 
 
 The export of deer, wild turkeys, quail, partridge, prairie fowl and 
 woodcock, in the carcase or parts thereof, is hereby declared 
 unlawful and prohibited ; and any person exporting or at- 
 tempting to export any such article shall for each such offence 
 incur a penalty of one hundred dollars, and the article so at- 
 tempted to be exported shall be forfeited, and may, on rea- 
 sonable cause of suspicion of intention to export, be seized by 
 any officer of the Customs, and, if such intention is proved, 
 shall be dealt with as for breach of the Customs' laws ; pro- 
 vided, that this section shall not apply to the export, under 
 such regulations as are made by the Governor in Council, 
 of any carcase or part thereof of any deer raised or bred by 
 any person, company or association of persons upon his or 
 their own lands. 
 
 PACKAGES. 
 
 The following tariff of values for packages containing goods 
 paying a specific duty is given as a guide in cases where such 
 value cannot be otherwise obtained : — 
 
 Acids, carboys containing acids $ i • So each. 
 
 Ale, Beer and Porter — llhds, $4 each ; barrels, $3 each ; quart 
 
 bottles, 30 cents per dozen ; pint bottles, 25 cents per dozen. 
 
 Beans — bags 10 cents each. 
 
 Brandy and Whiskey, puncheons, $6 ; hogsheads, $4 ; quarter 
 
 casks, $3 ; octaves, $1.50 ; half octaves, $1 ; cases of i doz. 
 
 bottles, 60 cents ; cases of 2 doz. flasks, no cups, 80 cents ; 
 
 cases of 4 doz. flasks, no cups, $1.20 ; cases of 2 doz. flasks, 
 
 with cups, $1; cases of 4 doz. flasks, with cups, $1.40; 
 
 cases of i doz. decanters, $3. 
 
 123 
 
 m 
 
II 
 
 Butter — Tub- and Firkins, of 25 lbs and over, i5 cts. each { undel? 
 
 25 lbs., 15 cts. each. 
 Candles — Paraflfine Wax, boxes, 10 cents each. 
 Cheese — Tubs, 40 cts. each ; cases, 20 cts. each ; boxes, 10 cts. 
 
 each ; crocks, 30 cts. per doz. 
 Chicory — Tins, 28 4bs., 35 cts. each ; Tins, 56 lbs., 50 cts, each. 
 Cocoanut and Palm Oil, natural state — Hogsheads, $2.co each ; 
 
 barrels, $1.00 each. 
 Cocoanuts, bags, 10 cents each. 
 Cocoanut — Barrels, 20 cts. each; pails, 20 lbs. , 14 cts. each ; 11 
 
 lbs., 12 cts. each; pails or cans, i lb., 4 cts. each; \^ lb., 
 
 3 cts. each ; ^ lb., i cent each ; bread boxes, 30 lbs., 65 cts. 
 
 each ; tin caddies, 1 5 lbs. , 45 cts. each. 
 Currants, dried — Barrels, 20 cts each ; half barrels, 10 cts. each ; 
 
 caces, 20 cts. each ; half cases, 1 5 cts. each ; quarter cases, 
 
 7 CIS. each 
 Fish — Codfish, boxes, i lb., i cent each ; 2 lbs., 2 cts. each ; 5 lbs , 
 
 3 cts., each ; 10 lbs., 5 cts. each ; 25 lbs., 6 cts. each ; 50 lbs., 
 12 cts. each ; 100 lbs., 20 cts. each ; 500 to 600 lbs., 75 cts. 
 each ; Finnan Haddies, boxes, 30 lbs., 12 cts. each ; 50 lbs., 
 15 cts. each ; Herrings, kegs, 15 cts. each ; half kegs, 7 cts. 
 each ; Mackerel, kits, 10 cts. each. 
 
 Gin — Puns, $6.00 each ; hhds., $4.00 each ; quarter casks, $3.cx) 
 each; octaves, $1.50 each; half octaves, $i.coeach; cases, 
 I doz. quart bottles, 60 cts ; red cases, 80 cts. each ; yellow 
 cases, 80 cts. each ; green cases, 60 cts. each ; blue cases, 60 
 cts. each ; green, white or blue half cases, 30 cts. each. 
 
 Glucose— Barrels, 75 cts. each; half barrels, 50 cts. each; kegs, 
 10 gals., 40 cts. each. 
 
 Grapes, kegs, 20 cts. each. 
 
 Grease for soap stock — Tierces, $1.00 each ; barrels, 40 cts, each. 
 
 Hams and Bacon, in pickle — Tierces, $1.25 each ; barrels, $i,co 
 each ; dry packed, tierces, 40 cts. each ; barrels, cases or 
 crates, 20 cts. each. 
 
 Hops — Bales, 60 cts. and $1.00 each, according to size ; English 
 being always larger than American bales. 
 
 Jams and Jellies — Glass jars and earthenware pots — i lb., 13 cts. 
 per doz. ; 2 lbs., 19 cts. per doz. ; 3 lbs., 24 cts. per doz. ; 
 
 4 lbs., 30 cts. per doz. ; 7 lbs., 50 cts. per doz ; 14 lbs,, 75 
 cts. per doz. ; tms, i lb., 20 cts. per doz. ; 2 lbs., 30 cts. per 
 doz. ; 3 lbs., 35 cts. per doz. ; 4 and 5 lbs., 40 cts. per doz. j 
 6 lbs., 45 cts. per doz. ; 7 lbs., 50 cts. per doz. ; 14 lbs., 75 
 cts. per doz. 
 
 124 
 
,o, 
 
 
 Lard — Tierces, 335 lbs,, $1.00 each ; barrels, 240 lbs, 90 cts. each ; 
 
 half barrels, 100 lbs., 35 cts. each ; fancy tubs, 56 lbs., 20 cts. 
 
 each ; kegs, 50 lbs , 25 cts. each ; wood buckets, 28 lbs., 15 
 
 cts. each; 20 lbs., 14 cts. each; 10 lbs., 10 cts. each; 
 
 wooden cases in which tin pails are packed, to hold 60 lbs., 
 
 12 cts. each. 
 Lime Juice, quart bottles, 60 cts, per doz. ; pint bottles, 40 cts. 
 
 per doz. 
 Nuts — Bags or boxes, 10 cts. each ; barrels or cases, 20 cts. each. 
 Pease — bags, 10 cts. each. 
 Pork — Barrels, N. O. P., $1.00 each. 
 Prunes — Hogsheads, $1.00 each; barrels, 25 cts. each; kegs, 15 
 
 cts. each; cases, 15 cts. each ; half cases, 7 cts. each ; glass 
 
 jars, 2 lbs. each, 25 cts. per doz. ; glass jars, 4 lbs. each, 40 
 
 cts. per doz. ; glass jars, 7 lbs. each, 55 cts. per doz. 
 Rice — Barrels, 20 cts. each ; bags, 10 cts. each ; pockets, 5 cts. 
 
 each. 
 Salt— Glass jars, 25 cts. per doz. ; boxes, 10 cts. each. 
 Seeds (free)— Cotton bags, containing, 16 cts. each ; jute bags, 
 
 containing, 10 cts. each. 
 Soap — Barrels or cases, 20 cts. each ; boxes, 10 cts. each. 
 Starch — Boxes, 40 lbs., 10 cts. each ; 6 lbs., 5 cts. each. 
 Vinegar — Hhds., $4.00 each ; quarter casks, $3.00 each ; cases, 
 
 one doz. bottles, 60 cts. each ; demijohns, 5 gals., 35 cts. 
 
 each ; 4 gals., 30 cts. each ; 3 gals., 20 cts. each ; 2 gals. 14 
 
 cts. each ; i gal., 10 cts. each ; /^ gal , 7 cts each. 
 Wines — Puns, $6.00 each ; hogsheads, $4.00 each ; quarter casks, 
 
 $3.00 each ; octaves, $1.50 each; half octaves, $1.00 each ; 
 
 cases of i doz bottles, 60 cts. ; cases of 2 doz bott'es, 80 cts. 
 
 r« 
 
 ts. 
 
 • » 
 
 75 
 
 125 
 
■nm 
 
 CUSTOMS— CANADA. 
 
 LIST OF PORTS, OUTPORTS AND PREVENTIVE 
 
 STATIONS.* 
 
 ARRANGED ALPHABETICALLY. 
 
 I i 
 
 I) 
 
 Acadia, Outport, under Weymouth, N.S. 
 
 Advocate Harbour, Outport, under Parrsboro', N.S. 
 
 Agnes, W. P., Outport, under Cookshire, Q. 
 
 Alberton, Outport, under Summerside, P.E.I. 
 
 Alder Grove, Preventive Station, under New Westminster, 
 
 B.C. 
 Algoma Mills, W. P., Preventive Station, under Sault Ste. 
 
 Marie, O. 
 Algoma Park, W. P., Outport, under Sault Ste. Marie, O. 
 Alma, Outport, under Moncton, N.B. 
 Almonte, W. P., Outport, under Ottawa, O. 
 AMHERST, W. P., Port, N.S. 
 Amherst, (Mgd. Island) Q. 
 AMHERSTBURG, W. P., Port, O. 
 Anderdon, Preventive Station, under Amherstburg, O. 
 ANNAPOLIS, W. P., Port, N.S. 
 ANTIGONISH, W. P., Port, N.S. 
 Antigonish Harbour, Preventive Station, under Antigonish, 
 
 N.S. 
 Apple River, Outport, under Parrsboro', N.S. 
 ARICHAT, W. P., Port, N.S. 
 Arnprior, W. P. , Outport, under Ottawa, O. 
 Aroostook Junction, W. P., Outport, under Woodstock,N.B. 
 Aspey Bay, Outport, under Baddeck, N.S. 
 Athelstan, Outport, under Hemmingford, Q.. 
 Aultsville, Outport, under Cornwall, O. 
 Aylmer, Outport, under St. Thomas, Ont. 
 Black Bay, Preventive Station, under St. Andrews, N.B. 
 BADDECK, W. P., Port, N.S. 
 
 Note.— Goods are not to be manifestd to points marked * until further 
 ordei^, 
 
 126 
 
te. 
 
 O. 
 
 5h, 
 
 ,B. 
 
 \. 
 
 :her 
 
 Bale Verte, Outport, under Sackville, N.H. 
 
 Barnston, Preventive Station, under Coaticook, Q. 
 
 Barrie, Outport, under Toronto, O. 
 
 HARRINGTON, W. P., Port, N.S. 
 
 Bass River, Preventive Station, under Truro, N.S. 
 
 Bath, Outport, under Kingston, O. 
 
 Batiscan, Outport, under Three Rivers, Q. 
 
 BATHURST, W. P., Port, N.B. 
 
 Bayfield, Outport, under Antigonish, N.S. 
 
 Bay Fortune, Preventive Station, uuder Charlottetown, 
 
 P E.I. 
 Bear River, W. P., Outport, under Digby, N.S. 
 Beauce, Outport, under Quebec, Q. 
 Beaver Harbour, Preventive Station, under St. Andrews, 
 
 N.B. 
 Belliveau's Cove, Outport, under Weymouth, N.S. 
 Belle River, Outport, under Windsor, O. 
 BELLEVILLE, W. P., Port, O. 
 BERLIN, W. P., Port, O. 
 
 Bertsimis, Preventive Station, under Quebec, Q. 
 Berwick, W. P., Outport, under Kentville, N.S. 
 Black River Bridge, Preventive Station, under Picton, O. 
 Blenheim and Rondeau, Outport, under Chatham, O. 
 Bloomfield, Preventive Station, under Woodstock, N.B. 
 Boundary Line, Preventive Station, under Coaticook, Q. 
 BOWMANVILLE, W. P., Port, O. 
 Brampton, W. P., Outport, under Toronto, O. 
 Brandon, Outport, under Winnipeg, Man. 
 BRANTFORD, W. P., Port, O. 
 BRIDGETOWN, W. P., Port, N.S. 
 Bridgewater, W. P., Outport, under Lunenburg, N.S. 
 Brighton, W. P., Outport, under Cobourg, O. 
 BROCKVILLE, W. P., Port, O 
 Bruce Mines, Outport, under Sault Ste. Marie, O. 
 Buctouche, W. P., Outport, under Chatham, N.B. 
 Byng Inlet, Preventive Station, under Collingwood, O, 
 Caledonia, Outport, under Sydney, N.S. 
 Calgary, W. P., Outport, under Winnipeg, Man. 
 Carnpb ell ford, W. P., Outport, under Belleville, O. 
 Campbellton, W. P., Outport, under Dalhousie, N.B. 
 Campobello, W. P., Outport, under St. Andrews, N.B, 
 
 12/ 
 
 IJ: 
 
 Hi: 
 
 \i 
 
 [1 
 
 if. 
 
Canada Creek, Outport, under Kentville, N.S. 
 
 Canning, Outport, under Kentville, N.S. 
 
 CANSO, W. P., Port, N.S. 
 
 Canterbury Station, Preventive Station, under Woodstock, 
 
 N.B. 
 Cape Cove, Preventive Station, under Perce, Q. 
 Cape George, Preventive Station, under Antigonish, N.S. 
 Cape Sable Island, Preventive Station, under Bariington, 
 
 N.S. 
 Cape Traverse, Preventive Station, under Charlottetown, 
 
 P.E.I. 
 Caraquette, W. P., Outport, under Bathurst, N.B. 
 Cardigan, Outport, under Charlottetown, P.E.I, 
 Cardinal, Outport, under Prescott, O. 
 Carleton, Preventive Station, under New Carlisle, Q. 
 Carleton Place, W. P., Outport, under Ottawa, O. 
 Centreville, Outport, under Woodstock, N. B. 
 Chance Harbour, Preventive Station, under St. John, N.B. 
 CHARLOTTETOWN, W. P. Port, P. E. I. 
 CHATHAM, W. P., Port, N. B. 
 CHATHAM, W. P., Port, O. 
 
 Chemainess, Preventive Station, under Nanaimo, B. C. 
 Chester, Outport, under Lunenburg, N. S. 
 Cheticanip, Preventive Station, under Port Hood, N. S. 
 Cheverie, Outport, under Windsor, N. S. 
 Chicoutimi, Outport, under Quebec, Q. 
 China Point, Preventive Station, under Charlottetown, 
 
 P. E. I. 
 Chippawa, W. P., Outport, under Niagara Falls, O. 
 Clarenceville, Outport, under St. Johns, Q. 
 Clark's Harbour, Preventive Station, under Barrington 
 
 N. S. 
 Clementsport, Outport, under Annapolis, N. S. 
 Clifton, W. P., Outport, under Truro, N. S. 
 Clinton, W. P., Outport, under Goderich, O. 
 COATICOOK, W. P., Port, Q. 
 COBOURG, W. P., Port, O. 
 Cocaigne, Outport, under, Moncton, N. B. 
 Cockburn Island, Outport, under Sault Ste. Marie, O. 
 Colchester, Preventive Station, under Amherstburg, O. 
 Colo's Ferry, Preventive Station, under Brockville, O, 
 
 128 
 
)ck, 
 
 .S. 
 on, 
 
 wn, 
 
 B. 
 
 
 >. 
 
 kvn, 
 
 ton 
 
 ). 
 
 Collins' Bay, Preventive Station, under Kingston, O. 
 
 COLLING WOOD, VV. P., Port, O. 
 
 Coniox, VV. P., Outport, under Nanaimo, B. C. 
 
 COOKSHIRE, W. P., Port, Q. 
 
 Consccun, Preventive Station, under Picton, O. 
 
 CORNWALL, W. P., Port, O. 
 
 Country Harbour, Preventive Station, under Canso, N. S. 
 
 Courtwright, Preventive Station, under Sarnia, O. 
 
 Coutts, Outport, under Lethbridge, N. W. T. 
 
 Cow Bay, Outport, under Sydney, N. S. 
 
 Craniahe, W. P..; Outport, under Cobourg, O. 
 
 Crapaud, Outport, under Charlottetown, P E. I. 
 
 CrOw Harbour, Preventive Station, under Canso, N. S. 
 
 Crystal Beach, Preventive Station, under Fort Erie, O. 
 
 DALHOUSIE, W. P., Port, N. B. 
 
 Debec, W. P., Outport, under Woodstock, N. B. 
 
 Deloraine, W. P., Outport, under Winnipeg, Man. 
 
 Descousse, Preventive Station, under Arichat, N. S. 
 
 DESERONTO, W. P , Port, O. 
 
 DIGBY, W. P., Port, N.S. 
 
 DORCHESTER, W. P., Port, N.B. 
 
 Douglas, W. P., Outport, under New Westminster, B.C. 
 
 Dover, W. P., Outport, under Simcoe, O. 
 
 Duck Island, Preventive Station, under Windsor, O. 
 
 Dundas, W. P., Outport, under Hamilton, O. 
 
 Dundee, Outport, under Montreal, Q. 
 
 Dunnville, W. P., Outport, under Hamilton, O. 
 
 East Chezzetcook, Preventive Station, under Halifax, N.S. 
 
 East Point, Preventive Station, under Charlottetown,?. E.I. 
 
 Economy, W. P., Outport, under Truro, N.S. 
 
 Edmundston, W. P., Outport, under Woodstock, N.B. 
 
 Egmont Bay, Preventive Station, under Summerside, P.E.I. 
 
 Emerson, W. P., Outport, under Winnipeg, Man. 
 
 Escoumains, Preventive Station, under Quebec, Q. 
 
 Esquimau, Preventive Station, under Victoria, B.C. 
 
 Esquimaux Point, Outport, under Gaspe, Q. 
 
 Essex Centre, Preventive Station, under Amherstburg, O, 
 
 Father Point, Preventive Station, under Rimouski, Q. 
 
 Fighting Island, Preventive Station, under Windsor, O. 
 
 Fish River, Preventive Station, under Woodstock, N.B, 
 
 Five Islands, Outport, under Parrsboro', N.S. 
 
 
 I 
 
 129 
 
 
 i 
 
 H •' ■ : 
 
 ■ ;!•. 
 
 ■:-.•*:!. 
 :■ :•■■ 
 
 ■ ' 'J . 
 
 ' :s-. 
 
 :/lt 
 
 Ii 
 
 L' -Ml. 
 
 ef 
 
Florenceville, Preventive Station, under Woodstock, N.B. 
 Fort Covington, N. York, Preventive Station, under Mon- 
 treal, P.O. 
 FORTERIB. W. P., Port, O. 
 FORT M'LBOD, W. P., Port, Alberta. 
 Fort Walsh, Preventive Station, Alberta. 
 Fort William, W. P., Outport, under Port Arthur, O. 
 Foucher, Preventive Station, under Arichat, N.S. 
 Foul Bay, Preventive Station, under Victoria, B.C. 
 FRBDERICTON, W. P., Port, N.B. 
 Freeport, Outport, under Digby, N.S. 
 Frelighsburg, Outport, under St. Johns, Q. 
 French Cross, Outport, under Kentville, N.S. 
 French River, Preventive Station, under Owen Sound, O. 
 Frontier, Preventive Station, under Hemmingford, Q. 
 Gaberouse Bay, Outport, under Sydney, N.S. 
 OALT, W. P., Port O. 
 GANANOQUE, W. P., Port, O. 
 Garden Island, Preventive Station, under Kingston, O. 
 GASPE, W. P., Port, Q. 
 
 Georgetown, W. P., Outpc t, under Charlottetown, P.E.I. 
 Georgeville, Outport, under Stanstead, Q. 
 Glace Bay, Outport, under Sydney, N.S. 
 Glenora, Pioventive Station, under Victoria, B.C. 
 GODERICH, W. P., Port, O. 
 
 Gore Bay, Preventive Station, under Sault St- Marie, O. 
 Grafton, Outport, undet Cobourg, O. 
 Grand Falls, W. P., Outport, under Woodstock, N.p>. 
 Grandique, Preventive Station, under Arichat, N.S. 
 Grand Narrows, Preventive Station, under North Sydney, 
 
 N.S. 
 Grand River, Outport, under Charlottetown, P.E.I. 
 Granville Ferry, Preventive Station, under Annapolis. N.S. 
 Great Brasd'Or, W. P., Outport, under Baddeck, N.S. 
 Grenville, Preventive Station, under Ottawa, O. 
 Gretna, W.P., Preventive Station, under Winnipeg, Man, 
 GUELPH, W.P., Port, O. 
 Guysboro', W.P., Outport, under Canso, N.S. 
 Hagersville, W.P., Outport, under Hamilton, O. 
 HALIFAX, W.P., Port, N.S. 
 HAMILTON, W.P., Port, O. 
 
 i 
 
 
B. 
 
 L.I, 
 
 ey, 
 
 .b. 
 
 
 Hantsport, Outport, under Windsor, N.S. 
 
 Harbour au Houche, Outport, under Antigonish, N.S. 
 
 Harbourville, Outport, under Kentville, N.S. 
 
 Harvey, Outport, under Moncton, N.B. 
 
 HEMMINGFORD, W.P , Port, Q. 
 
 Hereford, Outport, under Cookshire, Q. 
 
 Hillsboro', W.P., Outport, under Moncton, N.B. 
 
 HOPE, W.P., Port, O. 
 
 House Harbour (Magdalen Islands), Q. 
 
 Hubbard's Cove, Preventive Station, under Halifax, N.S. 
 
 Huntingdon, Preventive Station, under New Westminster, 
 B.C. 
 
 Isaac Harbour. Outport, under Canso, N.S. 
 
 Island Pond (Vermont), Preventive Station, under Coati- 
 cook, Q. 
 
 Ingersoll, W. P., Outport, under Woodstcick, O. 
 
 Ingonish, W. P., Outport, under Baddeck ,.S. 
 
 Iroquois, W. P., Outport, under Moriisbu O. 
 
 Jeddore, Preventive Station, under Halifax. N.S. 
 
 Joliette, W. P.. Outport, under Montreal, Q. 
 
 Jones* Creek, Preventive Station, under Brockville, O. 
 
 Jordan Bay, Outport, under Shelburne, N.S. 
 
 Kamloops, W. P., Outport, under New Westminster, B.C. 
 
 KENTVILLE, W. P., Port, N.S. 
 
 Kettle River, Preventive Station, under New Westminster, 
 B.C. 
 
 Killirney, Outport, under Sault Ste. Marie, O. 
 
 Killarney, W. J?., Outport, under Winnipeg, Man. 
 
 Kmcardine, W. P., Outport, under Goderich, O. 
 
 KINGSTON, W. P., Port, O. 
 
 Kingston, Preventive Station, under Chatham, N.B. 
 
 Kingsviile, W. P., Outport, under Amherstburg, O. 
 
 Knowlton's Landing, Preventive Station under Potton, Q. 
 
 Kootenay, Outport, under New Westminster, B.C. 
 
 Kootenaylake, Preventive Station, under New Westminster, 
 iJ.C. 
 
 LacoUe, Outport, under St. John's, Q. 
 
 Ladner's Landing, Preventive Station, under New West- 
 minster, B.C. 
 
 Lahave, W, P., Outport, under Lunenbuig, N.S. 
 
 131 
 
 :i'i 
 
 
 III 
 
 ill 
 
 i ■ 
 
 *-:Xr 
 
iiliii 
 lfi!f 
 
 Lahave River, (mouth of), Preventive Station, under Lunen- 
 burg, N.S. , 
 Lambton, Preventive Station, under Wallaceburg, O. 
 1/Ardose, Outport, under Arichat, N.S. 
 Leamington, VV. P., Out)Dort, under Amherstburg, O. 
 Lennox Passa^^e, Preventive Station, under Arichat, N.S. 
 LETHBRIDGE, VV. P., Port, Alberta. 
 Lepreaux, Outport, under St. John, N.B. 
 LINDSAY, W. P., Port, O. 
 Lingan, Preventive Station, under Sydney, N.S. 
 Liscomb, Outport, under Canso, N.S. 
 Listowe), Outport, under Stratford, O. 
 
 Little Current, W. P., Outport, under Sault Ste. Marie, O 
 Little Bras d'Or, Outport, under Nortli Sydney, N.S. 
 LIVERPOOL, W. P., Port, N.S. 
 LOCKEPORT, W. P., Port, N.S. 
 LONDON, VV. P., Port, O.^ 
 Londonderry, W. P., Outport, under Truro, N.S. 
 Longueuil, Preventive Station, under Montreal, Q. 
 Louisburg, Outport, under Sydney, N.S. 
 Lowei Andover, W. P., Outport, under Woodstock, N.B. 
 LUNENBURG, VV. P., Port, N.S. 
 Mabou, VV. P., Outport, under Port Hood, N.S. 
 Madaline River"'', Outport, under Gasp'^, Q- 
 Magdalen Islands, W. P., Outport, under Quebec, Q. 
 Magog, VV. P., Outport, under Stanstead, Q. 
 Mahone Bay, W. P., Outport, under Lunenburg, N.S. 
 Main a Dieu, Outport, under Sydney, N.S. 
 Maitiand, W. P., Outport, under Prescott, O. 
 Maitland, W. P., Outport, under Windsor, N.S. 
 Malignant Cove. Preventive Station, under Antigonish, N.S. 
 Mallorytown, Preventive Station, under Gananoque, O. 
 Malpeque, Outport, under Summerside, P.E.I. 
 Manitowaning, Preventive Station, under Sault Ste. Marie, O. 
 Mansonville Station, Preventive Station, under Potton. Q. 
 Maple Creek, Preventive Station, under Lethbridgei Alberta. 
 Margaree, Outport, under Port Hood, N.S. 
 MARGARETSVILLE, W. P., Port, N.S. 
 Margaretsville, Preventive Station, under Kingston, O. 
 Matane, Outport, under Rimouski, Q. 
 McAdam's Junction, W. P., Outport, under St. John, N.B. 
 
 132 
 
en 
 
 
 O. 
 
 -I 
 
 ■i 
 
 LS. 
 
 1,0. 
 
 irta. 
 
 I 
 
 ^.B. 
 
 Meaford, W. P., Outport, under Collingvvood, 0. 
 
 Mericromish, Outport, under Pictou. N.S. 
 
 Meteghan, Outport, under Weymouth, N.S. 
 
 Metis, Preventive Station, under Rimouski. Q. 
 
 Middle St. Francis, W. P., Outport, under Woodstock. N.B. 
 
 Midland, W, P., Outport, under Toronto, O. 
 
 Milford, Outport, under Picton, i). 
 
 Milltown, W. P., Outj)ort, under St. Stephens, N.B. 
 
 Mineral Springs, Preventive Station, Windsor, O. 
 
 Mitchell, W. P., Outport, under Stratford, O. 
 
 MONCTON, W. P., Port, N.B. 
 
 Montague Bridge, Outport, under Charlottetown, P.E.I. 
 
 Montmagny, Preventive Station, under Quebec, Q. 
 
 MONTREAL, W. P., Port, Q. 
 
 Mooretown, Preventive Station, under Sarnia, O. 
 
 Moose Factory, Outport, under Sault Ste. Marie, O. 
 
 Moosomin, Preventive Station, under Winnipeg, Man. 
 
 Morden, '* " " Winnipeg, Man. 
 
 MORRISBURG, W. P., Port, O. 
 
 Mouth of Bear River, Preventive Station, under Digby, N.S 
 
 Mud Bay, Pieventive Station, under New Westminster, B.C. 
 
 Murray Harbour, Outport, under Charlottetown, P.E.I. 
 
 Musquash, Outport, under St. John, N.B. 
 
 Musquodoboit, Preventive Station, under Halifax, N.S. 
 
 NANAIMO, W. P.. Port, B. C. 
 
 NAPANEE, W. P., Port, O. 
 
 Navy Island, Preventive vStation, under Niagara Falls, O. 
 
 Nelson , W. P., Outport, under New Westminster, B.C. 
 
 New Bandon, Outport, under Bathurst, N.B. 
 
 NEWCASTLE, W. P., Port, N.B. 
 
 NEW CARLISLE, W. P., Port, Q. 
 
 New Glasgow, Preventive Station, under London, O. 
 
 New Glasgow, W. P., Outport, under Pictou, N.S. 
 
 New Haven, Preventive Station, under Baddeck, N.S. 
 
 New London, Preventive Station, under Charletlown, P.E. L 
 
 New Richmond, Preventive Station, under New Carlisle, Q. 
 
 NEW WESTMINSTER. W. P., Port, B.C. 
 
 NIAGARA, W. P., Port, O. 
 
 NIAGARA FALLS, W. P., Port, O. 
 
 Noel, Preventive Station, under Windsor, N.S. 
 
 ^33 
 
North East Harbour, Preventive Station, under Shelburne, 
 
 N.S. 
 North Head, Outport, under St. Andrews, N.li. 
 North^port, Preventive Station, under Picton, O. 
 Northport, W. P., Outport, under Amherst, N. S. 
 North River, Preventive Station, under Charlottetown, P.E.I 
 NORTH SYDNEY, W. P., Port, N.S. 
 Oak Bay, Preventive Station, under Victoria, B.C. 
 Oakville, W. P., Outport, under Hamilton, O. 
 Orangeville, W. P., Outport, under Toronto, O. 
 OrilHa, W. P., Outport, under Toronto, O. 
 Orwell, Outport, under Charlottetown, P.E.I. 
 OSHAWA, W. P., Port, O. 
 Osoyoos, Outport, under New Westminster, B.C. 
 OTTAWA, W. P., Port, O. 
 OWEN SOUND, W. P., Port, O. 
 
 Oyster Harbour, Preventive Station, under Nanaimo, B. C. 
 PARIS, W. P., Port O. 
 
 Parks Hill, Preventive Station, under Woodstock, N.B. 
 PARRSBORO', W. P., Port, N.S. 
 Parry Sound, Outport, under Coilingwood, O. 
 Paspebiac, Preventive wStation, under New. Carlisle, Q. 
 Pelee Islands, (see Southport) 
 Pembroke, W. P., Outport, under Ottawa, O. 
 Penetanguishene, W. P., Outport, under Toronto, O. 
 PERCE, W. P„ Port, q. 
 Perth, W. P., Outport, under Ottawa, O. 
 PETERBORO*. W. P., Port, O. 
 Petite Cove, Outport, under Windsor, O. 
 Petit de Grat, Preventive Station, under Arichat, N.S. 
 Petrolia, W. P., Outport, under Sarnia, 0. 
 Philipsburg, Outport, under St. Armand, Q. 
 Pickering, Preventive Station, under Whitby, O. 
 PICTON, W. P., Port, O. 
 PICTOU, W. P., Port, N.S. 
 Pinette, Outport, under Charlottetown, P.E.I. 
 Point Abino, Preventive Station, under Fort Erie, O. 
 Point Brule, Preventive Station, under Pictou, N.S. 
 Point Edward, W. P., Outport, under Sarnia, O. 
 Portage Island, Preventive Station, under Chatham, N.B. 
 Portage la Prairie, W. P., Outport under Winnipeg, Man. 
 
 
 , 
 
 
le. 
 
 :.i 
 
 c. 
 
 .B. 
 an. 
 
 Portsmouth, Preventive Station, under Kingston, O. 
 
 Port Alexander, Preventive Station, under Kingston, O. 
 
 PORT ARTHUR, W. P., Port, O. 
 
 Port Bruce, Preventive Station, under under St. Thomas, O. 
 
 Port Burwell, W. P , Outport, under St. Thomas, Ont. 
 
 Port Colborne, Outport, under St. Catharines, O. 
 
 Port Credit, Preventive Station, under Torento, O. 
 
 Port Dalhousie, Outport, under St. Catharines. O. 
 
 Port Daniel, Preventive Siation, under New Carlisle, Q. 
 
 Port George. W. P., Outport, under Margaretsville, N.S. 
 
 Port Gilbert, W. P., Outport, under Weymouth, N.S. 
 
 Port Greville, Outport, under Parrsboro', N.S. 
 
 PORT HAWKESBURY, W. P., Port, N.S. 
 
 Port Hastings, W.P., Outport, under Pott Hawkesbury, N.S. 
 
 Port Hill, Outport, under Summerside, P.E.I. 
 
 PORT HOOD, W. P., Port, N S. 
 
 PORT HOPE, W. P., Port, 0. 
 
 Port Latour, Outport, under Barrington, N.S. 
 
 Port Lome, W. P., Outport, under Bridgetown, N.S. 
 
 Port Macoon, Preventive Station, under Liverpool, N.S. 
 
 Port Medway, W. P., Outport, under Liverpool, N.S. 
 
 Port Metcalf, Preventive Station, under Kingston, O. 
 
 Port Moody, Preventive Station, under Vancouver, B.C. 
 
 Port Mulgrave, W. P. Outport, under Port Hawkesbury, N.S. 
 
 Port Robinson, Outport, under St. Catharines, O. 
 
 Port Rowan, Outport, under Simcoe, 0. 
 
 Port Ryerse, W. P,^, Outport, under Simcoe, O. 
 
 Port Stanley, W. P., Outport, under St. Thomas, O. 
 
 Port Williams, W. P., Outport, under Kentville, N.S. 
 
 POTTON, Port, Q 
 
 Pownal, Preventive Station, under Charlottetown, P.E.L 
 
 PRESCOTT, W. P., Port, O. 
 
 Preston, W. P., Outport, under Gait, O. 
 
 Princeport, Preventive Station, under Truro, N.S. 
 
 Prinyer, Outport, under Picton, O. 
 
 Pubnico, Outport, under Yarmouth, N.S. 
 
 Puqfwash, W. P., Outport, under Amherst, N.S. 
 
 Qiiaco, Outport, under St. John, N.B. 
 
 aUEBEC. W. P., Port, Q. 
 
 Queenston, VV. P., Outport, under Niaijara, O. 
 
 Rat Portage, W. P., Outport, under Port Arthur, O. 
 
 |!i 
 
 MJ: 
 
 ii 
 
 .1.; 
 
Regina, W. P., Outport, under Winnipeg, Man. 
 Renfrew, W. P., Outport, under Ottawa, O. 
 Richibucto, W. P., Outport, under Chatham, N.B. 
 Richmond, W. P., Outport, under Sherbrooke, O. 
 Ridgetown, W. P., Outport, under Chatham, O. 
 RIMOUSKI, W. P., Port, Q. 
 River Hebert, Outport, under Amherst, N.S. 
 River John, Preventive Station, under Pictou, N.S. 
 Riviere aux Canards, Preventive Station, under Amherst- 
 
 burg, O. 
 Riviere Bourgeoise, Outport, under Arichat, N.S. 
 Riviere du Loup, W. P., Outport, under Quebec, O. 
 Riviere Ouelle, Preventive Station, under Quebec, Q. 
 Riviere Pentecote, Preventive Station, under Queber, Q, 
 Rockland, Outport, under Dorchester, N.B. 
 Rockport, Outport, under Sackville, N.B. 
 Rockport, Outport, under Gananoque, O. 
 Rollo Bay, Preventive Station, under Charlottetown, P.E.I. 
 Romney, Preventive Station, under Chatham, O. 
 Rondeau and Blenheim, Outport, under Chatham, O. 
 Rouse's Point (N.Y.), Preventive Station, under St. Johns, Q. 
 Roxham, Preventive Station, under Hemmingford, Q. 
 Ru3seltown, Outport, under Hemmingford, Q. 
 Rustico, Outport, under Charlottetown, P.E. I. 
 Saanich, Preventive Station, under Nanaimo, B.C. 
 SACKVILLE, W. P., Port, N.B. 
 Salmon Point, Preventive Station, under Picton, O. 
 Salmon River, Preventive Station, under Halifax, N.S. 
 Salmon River, W. P., Outport, under Yarmouth, N.S. 
 Sand Point, Preventive Station, under Shelburne. N.S. 
 Sandwich, Preventive Station, under Windsor, O. 
 Sandy Cove, Outport, under Digby, N.S. 
 SARNIA, W. P., Port, O. 
 
 Sault au Cochon, Preventive Station, under Quebec, O. 
 SAULT STB. MARIE, W. P., Port, O. 
 Seaforth, W. P., Outport, under Goderich, O. 
 Seal Cove, Preventive Station, under St. Andrews, N.B. 
 Shag Harbour, Preventive Station, under Barrington, N.S. 
 Shannonville, Preventive Station, under Belleville, O. 
 SHERBROOKE, W. P., Port, Q. 
 Sherbrooke, W. P., Outport, under Canso, N.S. 
 
 136 
 
:rst- 
 
 L.I. 
 
 Shtuiac, W. P., Outport, under Moncton, N.B. 
 
 Sheet Harbour, Outport, under Halifax, N.S. 
 
 SHELBURNE, VV. P., Port, N.S. 
 
 Ship Harbour, Preventive Station, under Halifax, N.S. 
 
 Shippigan, W. P., Outport, under Bathurst, N.H. 
 
 Shislers Point, Preventive Station, under Fort Erie, O. 
 
 SIMCOE, W. P., Port, O. 
 
 Smith's Falls, W. P., Outport, under Brockville, O. 
 
 Sombra, Preventive Station, under Wallaceburg, O. 
 
 Sonora, Preventive Station, under Canso, N.S. 
 
 SOREL, W. P., Port, Q. 
 
 Souris, Outport, under Charlottetown, P.E.I. 
 
 Southampton, W. P., Outport, under Goderich, O. 
 
 South JJar, Preventive Station, under Sydney, N.S. 
 
 South Fredericksburg, Preventive Station, under Kingston, O, 
 
 South Port, Outport, under Amherstburg, O. 
 
 Spanish River, W. P., Outport, under Sault Ste. Marie, O. 
 
 Spring Hill, W. P., Outport, under Amherst^ N.S. 
 
 Spry Bay, Preventive Station, under Halifax, N.S, 
 
 STANSTEAD, W. P., Port, Q. 
 
 Stanstead Junction, Outport, under Stanstead, Q. 
 
 Steep Creek, Outport, under Port Hawksbury, N.S. 
 
 Stickeen, W. P., Outport, under Victoria, B.C. 
 
 Stony Point, Preventive Station, under Windsor, O. 
 
 STRATFORD, W. P., Port, O. 
 
 Strathroy, W. P., Outport, under London, O. 
 
 Streetsville, W. P., Outport, under Toronto, O. 
 
 St. Ann's, W. P., Outport, under Baddeck, N.S. 
 
 St. Anne des Monts"^, Outport, under Gaspe, Q. 
 
 ST. ANDREWS. W. P., Port, N.B. 
 
 ST. ARMAI^D, W. P., Port, Q. 
 
 ST. CATHARINES, W. P., Port, O. 
 
 St. Clair Flats, Preventive Station, under Wallaceburg, O. 
 
 St. George, W. P., Outport, under St. John, N.B. 
 
 ST. HYACINTHE, W. P., Port, Q. 
 
 St. Jerome, W. P., Outport, under Montreal, Q. 
 
 ST. JOHN, W. P., Port, N.B. 
 
 ST. JOHNS, W. P., Port, Q. 
 
 St. Joseph's Island, Preventive Station, under Sault Ste. 
 
 Marie, O. 
 St. Leonards, W. P., Outport, under Woodstock, N.B. 
 
 ^17 
 
 \^ 
 
 ■ i ; 
 
 U 
 
 M 
 
 'I 
 
 
i;' 
 
 St. Mary, W, P., Outport, under Stratford, O. 
 
 St. Mary's, W. P., Outport, under Lelhbridge, Alberta. 
 
 St. Mary's River, VV. P., Outport, under Canso, N.S. 
 
 St. Peters, W. P., Outport, under Arichat, N.S. 
 
 St. Peters, Outport, under Charlottetown, P.E.I. 
 
 Su Regis, Outport, under Montreal, Q. 
 
 ST. STEPHEN, W. P., Port, N.B. 
 
 ST. THOMAS, W. P., Port, 0. 
 
 Sudbury, Outport, under Sault Ste. Marie, O. 
 
 SUMMERSIDE, W. P., Port, P.E.I. 
 
 Sussex, W. P., Outport, under St. John, N.B. 
 
 SUTTON, W. P. Port, Q. 
 
 SYDNEY, W. P., Port, N.S. 
 
 Tadousac, Preventive Station, under Quebec, Q. 
 
 Tatamagouche, W. P., Outport, under Pictou, N.S. 
 
 The Cape, Preventive Station, under Chatham, N.B, 
 
 THREE RIVERS, W. P., Port, Q. 
 
 Thome's Cove, Outport, uuder Annapolis, N.S. 
 
 Thorold, W. P., Outport, under St. Catharines, O. 
 
 Tidnish, Outport, under Amherst, N.S. 
 
 Tignish, Outport, under Summerside, P.E.I. 
 
 Tilsonburg, W.P., Outport, under Simcoe, O. 
 
 Tiverton, Preventive Station, under Disby, N.S. 
 
 TORONTO, W. P., Port, O. " 
 
 Tracadie, W. P., Outport, under Bathurst, N.B. 
 
 Tracadie, Preventive Station, nnder Charlottetown, P.E.I. 
 
 Trail Creek, Preventive Station, under New Westminster, 
 
 B.C. 
 TRENTON, W. P., Port, O. 
 Trinity Bay, Preventive Station, under Quebec, Q. 
 Trout River, Outport, under Montreal, Q. 
 TRURO, W. P., Port, N.S. 
 Tusket, Preventive Station, under Yarmouth, N.S. 
 Tusket Wedge, W. P., Outport, under Yarmouth, N. S. 
 Upper Mills, Preventive Station, under St. Stephen, N.B. 
 Upper Sumas, Preventive Station, under New Westminster, 
 
 B.C. 
 Valieyfield, W. P., Outport, under St. Johns, Q. 
 VANCOUVER, W. P., Port, B.C. 
 Vernon River, Preventive Station, under Charlottetown, 
 
 P.E.I. 
 
 138 
 
VICTORIA, W. P., Port, B.C. 
 
 Virtoria Pier, Preventive Station, under Sydney, N.S. 
 
 Vogler's Cove, Preventive Station, under Lunenburg, N.S. 
 
 Wakopa, Preventive^Station, under Winnipeg, Man. 
 
 Walkerton, W. P., Outport, under Guelph, O. 
 
 Walkerville, Outport, under Windsor, (). 
 
 Wallace, W. P., Outport, under Amherst, N.S. 
 
 WALLACEBURG, W. P., Port, O. 
 
 Walton, Outport, under Windsor, N.S. 
 
 Waterside, Preventive Station, Moncton, N.B. 
 
 Welland, Preventive Station, under St. Catharines, O. 
 
 Weller's Bay, W. P., Outport, under Piclon, 0. 
 
 Wellington, Outport, under Picton, O. 
 
 Wellington Square, Outport, under Hamilton, O. 
 
 West Arichat, Preventive Station, under Arichat, N.S. 
 
 West Bay, Preventive Station, under Parrsboro, N.S. 
 
 West Bay, Preventive Station, under Port Havvkesbury, N.S. 
 
 West Cape, Preventive Station, under Summerside, F.E.I. 
 
 West Isles, W. P., Outport, under St. Andrew's, N.B. 
 
 West Lynn, Preventive Station, under Winnipeg, Man. 
 
 Westmoreland Point, Preventive Station, under Sackville, 
 
 Westpoint, Preventive Station, under Picton, O. [N.B. 
 
 Westport, O itport, under Digby, N.S. 
 
 WEYMOUTH, W. P., Port, N.S. 
 
 WHITBY, W. P., Port, O. 
 
 White Haven, Preventive Station, under Canso, N.S. 
 
 Whitehead, Preventive Station, under Canso, N.S. 
 
 Wiarton, W. P.. Outport, under Stratford, O. 
 
 WINDSOR, W. P., Port, N.S. 
 
 WINI.SOR, W.P., Port, O. 
 
 Wingham, W. P., Outport, under Goderich, 0. 
 
 WINNIPEG, W. P., Port, Man. 
 
 Wolf Island, Preventive Station, under Kingston, O. 
 
 Woli'ville, W. P., Outport, under Kentville, N.S. 
 
 Wood Harbour, Preventive Station, under Barrington, N.S. 
 
 Wood Mountain, Preventive Station, N.W.T- 
 
 WOODSTOCK, W. P., Port, O. 
 
 WOODSTOCK, W. P., Port, N.B. 
 
 YARMOUTH, W. P., Port, N.S. 
 
 York Factory, Outport, under Winnipeg, Man. 
 
 Young's Millsj Preventive Station, under Brockville, O. 
 
 m 
 
 i 
 
 
 11 
 
 Ml 
 
 H 
 
 Ml 
 
 < I'i'i 
 
 III 
 
" II 
 
 
 Values of Foreic-n Coins. 
 
 Country. 
 
 Argentine Re- 
 public 
 
 Austria - Hun- 
 gary 
 
 Belgium 
 
 Bolivia 
 
 Brazil 
 
 Central Ameri- 
 • can States — 
 
 Costa Rica . . 
 
 Guatamala. . . 
 
 Honduras . . . 
 
 Nicaragua . . . 
 
 Salvador 
 
 Chili 
 
 China 
 
 Colombia 
 
 Cuba 
 
 Denmark 
 
 Ecuador 
 
 Egypt 
 
 Finland 
 
 France 
 
 German Empire 
 Greece 
 
 Hayti 
 
 Tndia 
 
 Standard. 
 
 (iold and Silver. 
 Gold 
 
 Gold and Silver. 
 
 Silver 
 
 Gold 
 
 y 
 
 Silver. 
 
 Gold and Silver. 
 Silver 
 
 Silver ........ 
 
 Gold and Silver. 
 
 Gold 
 
 Silver 
 Gold. 
 
 Gold.... 
 
 Gold and Silver. 
 
 Gold 
 
 Gold and Silver. 
 
 Gold and Silver. 
 
 Silver 
 
 Monetary Unit. 
 
 Peso, 
 
 Crown 
 
 Franc . . . 
 Boliviano , 
 Milreis. . . 
 
 Peso 
 
 Peso 
 
 Tael: 
 
 Shanghai . , 
 Haikwan . , 
 (Customs.) 
 
 Peso 
 
 Peso 
 
 Crown 
 
 Sucre 
 
 Pound ( I oo piastres). 
 
 Mark., 
 Franc 
 
 Mark.. . . 
 Drachma 
 
 Gourde 
 Rupee. . 
 
 Value yi 
 Canadian 
 Currency. 
 
 $0*96, 5 
 •20,3 
 
 •19.3 
 
 •53.1 
 .54,6 
 
 •53.1 
 
 •91.2 
 
 78,4 
 •87,4 
 
 •S3.I 
 •92,6 
 
 •26,8 
 
 •53,1 
 4*94»3 
 
 •19.3 
 •19,3 
 
 •23,8 
 •19,3 
 
 •96,5 
 •25,2 
 
 140 
 
Values of Foreign Coins.— Continued. 
 
 ( 
 
 
 Country. 
 
 Italy .. . 
 Japan . 
 
 Liberia. 
 Mexico 
 
 Netherlands .. 
 Newfoundland 
 Norway 
 
 Peru . . . . 
 Portugal. 
 
 Russia 
 
 Spain 
 
 Sweden 
 
 Switzerland . . . 
 
 Tripoli . 
 Turkey 
 
 Venezuela. 
 
 Standard. 
 
 Gold and Silver. 
 *Gold andSilver 
 
 Gold 
 
 Silver 
 
 Gold 
 
 Gold and ^Silver 
 
 Gold 
 
 Gold 
 
 Silver 
 Gold ., 
 
 tSilver, 
 
 Gold and Silver. 
 
 Gold 
 
 Gold and Silver. 
 
 Silver 
 Gold., 
 
 lold and Silver. 
 
 MoUetary 
 
 Unit. 
 
 Value in 
 
 Canadian 
 
 Currency. 
 
 Lira 
 
 •19,3 
 
 •99,7 
 
 •57,3 
 1. 00 
 
 Yen: 
 Gold 
 
 Silver 
 
 Dollar 
 
 Dollar 
 
 •57,7 
 
 •98,3 
 •40.2 
 
 101,4 
 
 •26.8 
 
 Dollar 
 
 Florin 
 
 Dollars 
 
 Crown 
 
 Sol 
 
 •53.1 
 I -08 
 
 Milreis 
 
 Ruble : 
 Gold 
 
 •77,2 
 •42,5 
 
 •19,3 
 •26,8 
 
 Silver 
 
 Peseta 
 
 Crown 
 
 Franc 
 
 •19,3 
 
 •47,9 
 '04,4 
 
 •19,3 
 
 Mahbubof2C 
 Piastre 
 
 ►piastres 
 
 Bolivar 
 
 *n. 
 
 ^Goid the nominal standard. Silver practically the standard. 
 fSilvcr the nominal standard. Paper the actual currency, the 
 depreciation of which is measured by the gold standard. 
 
 it 1 
 
 p 
 
 u 
 
 141 
 
STERLING 
 
 TABLE AT 9^ OR Par of Exchange. 
 POUND STG. $1.8(;§. 
 
 Pence 
 
 Cts. 
 
 £ 
 
 •1 c. 
 
 £ 
 
 1 
 
 2 
 
 7 
 
 34 07 
 
 51 
 
 2 
 
 4 
 
 8 
 
 38 93 
 
 52 
 
 3 
 
 6 
 
 9 
 
 43 80 
 
 5.{ 
 
 4 
 
 8 
 
 10 
 
 48 07 
 
 54 
 
 5 
 
 10 
 
 11 
 
 53 53 
 
 55 
 
 
 
 12 
 
 12 
 
 58 40 
 
 56 
 
 7 
 
 14 
 
 13 
 
 63 27 
 
 57 
 
 8 
 
 16 
 
 14 
 
 68 13 
 
 58 
 
 9 
 
 18 
 
 15 
 
 73 00 
 
 59 
 
 10 
 
 20 
 
 16 
 
 77 87 
 
 60 
 
 11 
 
 22 
 
 17 
 
 82 73 
 
 61 
 
 12 
 
 24i 
 
 18 
 
 87 ^'0 
 
 62 
 
 
 
 19 
 
 92 i7 
 
 63 
 
 Shil'8. 
 
 
 20 
 
 97 33 
 
 64 
 
 
 
 21 
 
 102 20 
 
 65 
 
 1 
 
 244 
 
 22 
 
 107 07 
 
 66 
 
 2 
 
 48| 
 
 23 
 
 111 93 
 
 67 
 
 3 
 
 73 
 
 24 
 
 116 80 
 
 68 
 
 4 
 
 97A 
 
 25 
 
 121 67 
 
 69 
 
 5 
 
 1 21§ 
 
 26 
 
 126 53 
 
 70 
 
 6 
 
 1 46 
 
 27 
 
 131 40 
 
 71 
 
 7 
 
 1 704 
 
 28 
 
 136 27 
 
 72 
 
 8 
 
 1 941 
 
 29 
 
 141 13 
 
 73 
 
 9 
 
 2 19 
 
 30 
 
 146 00 
 
 74 
 
 10 
 
 2 434 
 
 31 
 
 150 87 
 
 75 
 
 11 
 
 2 67| 
 
 32 
 
 155 73 
 
 76 
 
 12 
 
 2 92 
 
 33 
 
 160 60 
 
 77 
 
 13 
 
 3 164 
 
 34 
 
 165 47 
 
 78 
 
 14 
 
 3 40| 
 
 35 
 
 170 33 
 
 79 
 
 16 
 
 3 65 
 
 36 
 
 175 20 
 
 80 
 
 16 
 
 3 894 
 
 37 
 
 180 07 
 
 81 
 
 17 
 
 4 13| 
 
 38 
 
 184 93 
 
 82 
 
 18 
 
 4 38 
 
 39 
 
 189 80 
 
 83 
 
 19 
 
 4 62 
 
 40 
 
 194 67 
 
 84 
 
 20 
 
 4 86S 
 
 41 
 
 199 53 
 
 85 
 
 
 
 42 
 
 204 40 
 
 86 
 
 £ 
 
 $ c. 
 
 43 
 
 209 27 
 
 87 
 
 
 
 44 
 
 214 13 
 
 88 
 
 1 
 
 4 87 
 
 45 
 
 219 00 
 
 89 
 
 2 
 
 9 73 
 
 46 
 
 223 87 
 
 90 
 
 3 
 
 14 60 
 
 47 
 
 228 73 
 
 91 
 
 4 
 
 19 47 
 
 48 
 
 233 60 
 
 92 
 
 6 
 
 24 33 
 
 49 
 
 238 47 
 
 93 
 
 6 
 
 29 20 
 
 50 
 
 243 33 
 
 94 
 
 Jf c. 
 
 248 20 
 253 07 
 257 93 
 262 80 
 267 67 
 272 53 
 277 40 
 282 27 
 287 13 
 292 CO 
 296 87 
 301 73 
 306 60 
 311 47 
 316 33 
 321 20 
 326 07 
 330 93 
 335 80 
 340 67 
 345 53 
 350 40 
 355 27 
 360 13 
 365 00 
 369 87 
 374 73 
 379 60 
 384 47 
 389 33 
 394 20 
 309 07 
 403 93 
 408 80 
 413 67 
 418 53 
 423 40 
 428 27 
 433 13 
 438 00 
 442 87 
 447 73 
 452 60 
 457 47 
 
 £ 
 
 95 
 96 
 97 
 98 
 99 
 100 
 101 
 102 
 103 
 104 
 105 
 106 
 107 
 108 
 109 
 110 
 111 
 112 
 113 
 114 
 115 
 116 
 117 
 118 
 119 
 120 
 121 
 122 
 123 
 124 
 125 
 126 
 127 
 128 
 129 
 130 
 131 
 132 
 133 
 i::4 
 135 
 136 
 137 
 138 
 
 $ c. 
 
 462 33 
 467 20 
 472 07 
 476 93 
 481 80 
 486 67 
 491 63 
 496 40 
 501 27 
 506 13 
 511 00 
 515 87 
 520 73 
 525 60 
 530 47 
 535 33 
 540 20 
 545 07 
 549 93 
 554 80 
 559 67 
 564 53 
 569 40 
 574 27 
 579 13 
 584 00 
 588 87 
 593 73 
 598 60 
 603 47 
 608 33 
 613 20 
 618 07 
 622 93 
 627 80 
 632 67 
 637 63 
 642 40 
 647 27 
 652 13 
 657 00 
 661 87 
 606 73 
 671 60 
 
 J 
 
■ 
 
 STERLING TABLE at 9J or Par op Exchange— 
 
 Continued. 
 
 £ 
 
 $ c. 
 
 £ 
 
 $ c. 
 
 £ 
 
 $ 0. 
 
 £ 
 
 $ c. 
 
 139 
 
 676 47 
 
 182 
 
 885 73 
 
 224 
 
 1090 13 
 
 2G0 
 
 1294 53 
 
 140 
 
 681 33 
 
 183 
 
 890 80 
 
 225 
 
 1095 00 
 
 267 
 
 1299 40 
 
 141 
 
 686 20 
 
 184 
 
 895 47 
 
 226 
 
 1099 87 
 
 268 
 
 1304 27 
 
 142 
 
 691 07 
 
 185 
 
 900 S3 
 
 227 
 
 1104 73 
 
 269 
 
 1309 13 
 
 143 
 
 695 93 
 
 186 
 
 905 20 
 
 228 
 
 1109 60 
 
 270 
 
 1314 00 
 
 144 
 
 700 80 
 
 187 
 
 910 07 
 
 229 
 
 1114 47 
 
 271 
 
 1318 87 
 
 145 
 
 705 67 
 
 188 
 
 914 93 
 
 230 
 
 1119 33 
 
 272 
 
 1323 73 
 
 146 
 
 710 63 
 
 189 
 
 919 80 
 
 231 
 
 1124 20 
 
 273 
 
 1328 60 
 
 147 
 
 715 40 
 
 190 
 
 924 67 
 
 232 
 
 1129 07 
 
 274 
 
 1333 47 
 
 148 
 
 720 27 
 
 191 
 
 929 53 
 
 233 
 
 1133 93 
 
 275 
 
 1338 33 
 
 149 
 
 725 13 
 
 192 
 
 934 40 
 
 234 
 
 1138 80 
 
 276 
 
 1343 20 
 
 150 
 
 730 00 
 
 193 
 
 939 27 
 
 235 
 
 1143 67 
 
 277 
 
 1348 07 
 
 151 
 
 734 87 
 
 194 
 
 944 13 
 
 236 
 
 1148 53 
 
 278 
 
 1352 93 
 
 152 
 
 739 73 
 
 195 
 
 949 00 
 
 237 
 
 1153 40 
 
 279 
 
 1357 80 
 
 153 
 
 744 60 
 
 196 
 
 953 87 
 
 238 
 
 1158 27 
 
 280 
 
 1362 67 
 
 154 
 
 749 47 
 
 IW 
 
 958 73 
 
 239 
 
 1163 13 
 
 281 
 
 1367 53 
 
 155 
 
 754 33 
 
 198 
 
 963 60 
 
 240 
 
 1168 00 
 
 282 
 
 1372 40 
 
 156 
 
 759 20 
 
 199 
 
 968 47 
 
 241 
 
 1172 87 
 
 283 
 
 1377 27 
 
 157 
 
 764 07 
 
 200 
 
 973 33 
 
 242 
 
 1177 73 
 
 284 
 
 1382 13 
 
 158 
 
 768 93 
 
 201 
 
 978 20 
 
 243 
 
 1182 60 
 
 ^285 
 
 1387 00 
 
 159 
 
 773 80 
 
 202 
 
 983 07 
 
 244 
 
 1187 47 
 
 286 
 
 1391 87 
 
 160 
 
 778 67 
 
 203 
 
 987 93 
 
 245 
 
 1192 33 
 
 287 
 
 1396 73 
 
 161 
 
 783 63 
 
 204 
 
 992 80 
 
 246 
 
 1197 20 
 
 288 
 
 140160 
 
 162 
 
 788 40 
 
 205 
 
 997 67 
 
 247 
 
 1202 07 
 
 289 
 
 1406 47 
 
 163 
 
 793 27 
 
 206 
 
 1002 53 
 
 248 
 
 1206 93 
 
 290 
 
 1411 33 
 
 164 
 
 798 13 
 
 207 
 
 1007 40 
 
 249 
 
 1211 80 
 
 291 
 
 1416 20 
 
 165 
 
 803 00 
 
 208 
 
 1012 27 
 
 250 
 
 1216 67 
 
 292 
 
 1421 07 
 
 166 
 
 807 87 
 
 209 
 
 1017 13 
 
 251 
 
 1221 53 
 
 293 
 
 1425 93 
 
 167 
 
 812 73 
 
 210 
 
 1022 00 
 
 252 
 
 1226 40 
 
 294 
 
 1430 80 
 
 168 
 
 817 60 
 
 211 
 
 1026 87 
 
 253 
 
 1231 27 
 
 295 
 
 1435 67 
 
 169 
 
 822 47 
 
 212 
 
 1031 73 
 
 254 
 
 1236 13 
 
 296 
 
 1440 53 
 
 170 
 
 827 33 
 
 213 
 
 1036 60 
 
 255 
 
 1241 00 
 
 297 
 
 1445 40 
 
 171 
 
 832 20 
 
 214 
 
 1041 47 
 
 256 
 
 1245 87 
 
 298 
 
 1450 27 
 
 172 
 
 837 07 
 
 215 
 
 1046 33 
 
 257 
 
 1250 73 
 
 299 
 
 1455 13 
 
 173 
 
 841 93 
 
 216 
 
 1051 20 
 
 258 
 
 1255 60 
 
 300 
 
 1460 00 
 
 174 
 
 846 80 
 
 217 
 
 1056 07 
 
 259 
 
 1260 47 
 
 400 
 
 1946 67 
 
 175 
 
 851 67 
 
 218 
 
 1060 93 
 
 260 
 
 '265 33 
 
 500 
 
 2433 33 
 
 176 
 
 866 53 
 
 219 
 
 1065 80 
 
 261 
 
 1270 20 
 
 600 
 
 2920 00 
 
 177 
 
 861 40 
 
 220 
 
 1070 67 
 
 262 
 
 1275 07 
 
 700 
 
 3406 67 
 
 178 
 
 866 27 
 
 221 
 
 1075 53 
 
 263 
 
 1279 93 
 
 800 
 
 3893 33 
 
 179 
 
 871 13 
 
 222 
 
 1080 40 
 
 264 
 
 1284 80 
 
 900 
 
 4380 00 
 
 180 
 
 876 00 
 
 223 
 
 1085 27 
 
 265 
 
 1289 67 
 
 1000 
 
 4866 67 
 
 181 
 
 880 87 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 : tl 
 
 H 
 
 < . 
 
 * ! 
 
 • » 
 
 III 
 
Table OP Belgian, French and Swiss Francs, Spanish 
 Pesetas, Grecian Drachmas, and Italian Livres. 
 Customs value, each, 19.3 cents. 
 
 0) 
 
 TS 
 
 i 
 
 i 
 
 and 
 
 i B 
 
 0) 
 
 1 
 
 4 
 
 a . 
 
 1 
 
 22 
 
 c3 
 
 8 
 
 
 •« 
 
 § 
 
 sl 
 
 i 
 
 §1 
 
 a 
 
 -3 v 
 
 1 
 
 f^ <o 
 
 a 
 
 Ji V 
 
 ^ 
 
 .^ a> 
 
 2 
 
 -SO 
 
 -SO 
 
 2 
 
 -oO 
 
 2 
 
 r 
 
 N 
 
 P 
 
 £ 
 
 ft 
 
 ^ 
 
 ft 
 
 & . 
 
 1 
 
 19 
 
 31 
 
 5 98 
 
 61 
 
 11 77 
 
 91 
 
 17 56 
 
 2 
 
 39 
 
 32 
 
 6 11 
 
 62 
 
 11 97 
 
 92 
 
 17 7'-. 
 
 3 
 
 58 
 
 33 
 
 6 37 
 
 63 
 
 12 16 
 
 93 
 
 17 95 
 
 4 
 
 77 
 
 34 
 
 6 "^6 
 
 64 
 
 12 35 
 
 94 
 
 18 14 
 
 5 
 
 97 
 
 35 
 
 6 76 
 
 65 
 
 12 55 
 
 95 
 
 IS 34 
 
 6 
 
 1 16 
 
 36 
 
 6 95 
 
 66 
 
 12 74 
 
 96 
 
 18 53 
 
 7 
 
 1 35 
 
 37 
 
 7 14 
 
 67 
 
 12 93 
 
 97 
 
 18 72 
 
 8 
 
 1 54 
 
 38 
 
 7 33 
 
 68 
 
 13 12 
 
 98 
 
 18 91 
 
 9 
 
 1 74 
 
 39 
 
 7 5;^ 
 
 69 
 
 13 32 
 
 99 
 
 19 11 
 
 10 
 
 1 93 
 
 40 
 
 7 "' 
 
 70 
 
 13 61 
 
 100 
 
 19 3> 
 
 11 
 
 2 12 
 
 41 
 
 7 
 
 71 
 
 13 70 
 
 150 
 
 28 9:> 
 
 12 
 
 2 32 
 
 42 
 
 8 li 
 
 72 
 
 13 90 
 
 200 
 
 38 GO 
 
 i:^ 
 
 2 51 
 
 43 
 
 8 30 
 
 73 
 
 14 09 
 
 300 
 
 57 90 
 
 14 
 
 2 70 
 
 44 
 
 8 49 
 
 ■ 74 
 
 14 28 
 
 400 
 
 77 20 
 
 15 
 
 2 90 
 
 45 
 
 8 69 
 
 75 
 
 14 48 
 
 500 
 
 9(i 50 
 
 16 
 
 3 09 
 
 46 
 
 8 88 
 
 76 
 
 14 67 
 
 600 
 
 115 80 
 
 17 
 
 3 28 
 
 47 
 
 9 07 
 
 77 
 
 14 86 
 
 700 
 
 135 JO 
 
 18 
 
 3 47 
 
 48 
 
 9 26 
 
 78 
 
 15 05 
 
 800 
 
 151 40 
 
 19 
 
 3 67 
 
 49 
 
 9 46 
 
 79 
 
 15 25 
 
 900 
 
 173 70 
 
 20 
 
 3 86 
 
 50 
 
 9 65 
 
 80 
 
 15 44 
 
 1000 
 
 193 00 
 
 21 
 
 4 05 
 
 51 
 
 9 84 
 
 81 
 
 15 63 
 
 2000 
 
 386 00 
 
 22 
 
 4 25 
 
 52 
 
 10 04 
 
 ! 82 
 
 15 83 
 
 2500 
 
 482 50 
 
 23 
 
 4 44 
 
 53 
 
 10 23 
 
 1 83 
 
 16 02 
 
 3000 
 
 579 00 
 
 24 
 
 4 03 
 
 54 
 
 10 42 
 
 ' 84 
 
 16 21 
 
 4000 
 
 772 00 
 
 25 
 
 4 83 
 
 55 
 
 10 62 
 
 85 
 
 16 41 
 
 5000 
 
 965 00 
 
 26 
 
 5 02 
 
 56 
 
 10 81 
 
 86 
 
 16 60 
 
 6000 
 
 1158 00 
 
 27 
 
 5 21 
 
 57 
 
 11 00 
 
 87 
 
 16 79 
 
 7000 
 
 1351 00 
 
 28 
 
 6 40 
 
 58 
 
 11 19 
 
 88 
 
 16 98 
 
 8000 
 
 1544 00 
 
 29 
 
 5 60 
 
 59 
 
 11 39 
 
 89 
 
 17 18 
 
 9000 
 
 1737 00 
 
 30 
 
 5 79 
 
 60 
 
 11 58 
 
 90 
 
 17 37 
 
 10000 
 
 1930 00 
 
7 21) 
 
 (> 50 
 
 r> 80 
 
 5 JO 
 
 4 40 
 
 :\ 70 
 
 :i00 
 
 ()00 
 
 i 50 
 
 !)00 
 
 2 00 
 
 5 00 
 
 8 00 
 
 I 00 
 
 4 00 
 
 7 00 
 
 00 
 
 TABLE OP Marks op German Empire. Customs value, 
 
 Mark 23.8 cents. 
 
 m 
 
 i 
 
 1 
 
 • 
 00 
 
 t 
 
 ollars and 
 Cents. 
 
 
 ollars and 
 Cents. 
 
 • 
 00 
 
 1 
 
 ollars and 
 Cents. 
 
 1^ 
 
 Q 
 
 p. 
 
 Q 
 
 ^ 
 
 O 
 
 s 
 
 ft 
 
 21 66 If' 
 
 1 
 
 24 
 
 31 
 
 7 38 
 
 61 
 
 14 52 
 
 91 
 
 2 
 
 48 
 
 32 
 
 7 62 
 
 62 
 
 14 76 
 
 9i 
 
 21 90 mk 
 
 3 
 
 71 
 
 33 
 
 7 85 
 
 63 
 
 14 99 
 
 93 
 
 22 13 ]■ 
 
 4 
 
 95 
 
 34 
 
 8 09 
 
 64 
 
 15 23 
 
 94 
 
 22 37 ■ W' 
 
 5 
 
 1 19 
 
 35 
 
 8 33 
 
 65 
 
 15 47 
 
 95 
 
 22 61 !|! t 
 
 6 
 
 1 43 
 
 36 
 
 8 57 
 
 66 
 
 15 71 
 
 96 
 
 22 85 lyj- 
 
 7 
 
 1 67 
 
 37 
 
 8 81 
 
 67 
 
 15 95 
 
 97 
 
 23 09 JH 
 
 8 
 
 1 90 
 
 38 
 
 9 04 
 
 68 
 
 16 18 
 
 98 
 
 23 32 S 
 
 9 
 
 2 14 
 
 39 
 
 28 
 
 69 
 
 16 42 
 
 99 
 
 23 56 S 
 
 10 
 
 2 38 
 
 40 
 
 9 52 
 
 70 
 
 16 66 
 
 100 
 
 23 80 ■ 
 
 11 
 
 2 62 
 
 41 
 
 9 76 
 
 71 
 
 16 90 
 
 15J 
 
 35 70 fl 
 
 12 
 
 2 86 
 
 42 
 
 10 00 
 
 72 
 
 17 14 
 
 200 
 
 47 60 HI' 
 
 13 
 
 3 09 
 
 43 
 
 10 23 
 
 73 
 
 17 37 
 
 300 
 
 71 40 
 
 14 
 
 3 33 
 
 44 
 
 10 47 
 
 74 
 
 17 61 
 
 400 
 
 ■ 95 20 
 
 15 
 
 3 57 
 
 45 
 
 10 71 
 
 75 
 
 17 85 
 
 500 
 
 119 00 ■ j;. 
 
 16 
 
 3 81 
 
 46 
 
 10 95 
 
 76 
 
 18 09 
 
 600 
 
 142 80 ! 
 
 17 
 
 4 05 
 
 47 
 
 11 19 
 
 77 
 
 18 33 
 
 700 
 
 166 60 1 
 
 18 
 
 4 28 
 
 48 
 
 11 42 
 
 78 
 
 18 56 
 
 800 
 
 190 40 > ' 
 
 19 
 
 4 52 
 
 49 
 
 11 66 
 
 79 
 
 18 80 
 
 900 
 
 214 20 - (J 
 
 20 
 
 4 76 
 
 50 
 
 11 90 
 
 80 
 
 19 04 
 
 1000 
 
 2^8 00 i 
 
 21 
 
 5 00 
 
 51 
 
 12 14 
 
 81 
 
 19 28 
 
 1500 
 
 3:57 00 mi 
 
 476 00 m 
 
 22 
 
 5 21 
 
 52 
 
 12 38 
 
 82 
 
 19 52 
 
 2000 
 
 23 
 
 5 47 
 
 53 
 
 12 61 
 
 83 
 
 19 75 
 
 3000 
 
 714 00 
 
 24 
 
 5 71 
 
 54 
 
 12 85 
 
 84 
 
 19 99 
 
 4000 
 
 952 00 1 i 1 
 1190 00 1 
 
 25 
 
 5 95 
 
 55 
 
 13 09 
 
 85 
 
 20 23 
 
 5000 
 
 26 
 
 () 19 
 
 56 
 
 13 33 
 
 86 
 
 20 47 
 
 6000 
 
 1428 00 I 
 
 27 
 
 6 43 
 
 57 
 
 13 P7 
 
 87 
 
 20 71 
 
 7000 
 
 lGt)(> 00 It 
 
 28 
 
 G 06 
 
 58 
 
 13 80 
 
 88 
 
 20 94 
 
 8000 
 
 1904 OC if 
 
 29 
 
 6 90 
 
 59 
 
 14 04 
 
 89 
 
 21 18 
 
 9.)00 
 
 V 142 00 1 
 
 3U 
 
 7 14 
 
 60 
 
 14 28 
 
 90 
 
 21 42 
 
 10000 
 
 2380 00 11 
 
 •» ii' ■ 
 
 ■3(1 ; 
 
 M.t : 
 
mH 
 
 TABLE OF FLORINS OF AUSTRIA. 
 
 Customs Value 34 i cents. 
 
 
 'O 
 
 
 TJ 
 
 
 •-^ 
 
 
 tJ 
 
 • 
 
 q 
 
 • 
 
 c 
 
 • 
 
 c 
 
 • 
 
 c 
 
 C 
 
 . ■■■* 
 
 M3 
 
 a 
 
 
 a 
 
 
 V) 
 
 C 
 
 
 • w^ 
 
 t^ TJ 
 
 •^^ 
 
 tn Ji< 
 
 
 W W 
 
 • •^ 
 
 v: ^ 
 
 
 
 ^r^ 
 
 ha 
 
 
 « S 
 
 c 
 
 ,52 
 
 
 
 J3 G 
 
 S^ 
 
 ^^ 
 
 E 
 
 -o^ 
 
 E 
 
 'o"^ 
 
 l^ 
 
 'c'^ 
 
 
 Q 
 
 31 
 
 Q 
 
 61 
 
 Q • 
 
 
 Q 
 
 I 
 
 34 
 
 10 57 
 
 20 80 
 
 91 
 
 31 03 
 
 2 
 
 68 
 
 32 
 
 10 91 
 
 6i 
 
 21 14 
 
 92 
 
 31 37 
 
 2 
 
 I 02 
 
 33 
 
 II 25 
 
 63 
 
 21 48 
 
 93 
 
 31 71 
 
 4 
 
 I 36 
 
 34 
 
 II 59 
 
 64 
 
 21 82 
 
 94 
 
 32 05 
 
 5 
 
 I 71 
 
 35 
 
 II 94 
 
 6S 
 
 22 17 
 
 95 
 
 2,2 40 
 
 6 
 
 2 05 
 
 36 
 
 12 28 
 
 66 
 
 22 51 
 
 96 
 
 32 74 
 
 7 
 
 2 39 
 
 37 
 
 12 62 
 
 67 
 
 22 85 
 
 97 
 
 3308 
 
 8 
 
 2 73 
 
 38 
 
 12 96 
 
 68 
 
 23 19 
 
 98 
 
 33 42 
 
 9 
 
 3 07 
 
 39 
 
 13 30 
 
 ^9 
 
 23 53 
 
 99 
 
 33 76 
 
 10 
 
 3 41 
 
 40 
 
 1364 
 
 70 
 
 23 87 
 
 lOO 
 
 34 10 
 
 11 
 
 3 75 
 
 41 
 
 13 98 
 
 71 
 
 24 21 
 
 150 
 
 51 15 
 
 12 
 
 4 09 
 
 42 
 
 14 32 
 
 ! 72 
 
 24 55 
 
 200 
 
 68 20 
 
 13 
 
 4 43 
 
 43 
 
 14 66 
 
 73 
 
 24 89 
 
 3 
 
 102 30 
 
 14 
 
 4 77 
 
 44 
 
 15 00 
 
 74 
 
 25 23 
 
 4C0 
 
 136 40 
 
 »5 
 
 5 12 
 
 45 
 
 15 35 
 
 75 
 
 23 58 
 
 500 
 
 170 50 
 
 16 
 
 5 4<3 
 
 46 
 
 15 69 
 
 76 
 
 25 92 
 
 600 
 
 204 60 
 
 17 
 
 5 80 
 
 <7 
 
 16 03 
 
 77 
 
 26 26 
 
 700 
 
 238 70 
 
 18 
 
 6 14 
 
 48 
 
 1637 
 
 78 
 
 i6 Co 
 
 800 
 
 272 80 
 
 19 
 
 6 48 
 
 49 
 
 16 71 
 
 79 
 
 26 94 
 
 900 
 
 306 90 
 
 50 
 
 6 82 
 
 50 
 
 17 05 
 
 80 
 
 27 28 
 
 KOO 
 
 341 CO 
 
 21 
 
 7 16 
 
 Kl 
 
 17 39 
 
 81 
 
 27 62 
 
 1500 
 
 511 50 
 
 22 
 
 7 50 
 
 52 
 
 17 73 
 
 82 
 
 27 96 
 
 20:0 
 
 082 00 
 
 23 
 
 7 «4 
 
 53 
 
 18 07 
 
 ! 83 
 
 28 30 
 
 3000 
 
 1023 CO 
 
 -4 
 
 8 18 
 
 54 
 
 18 41 
 
 : 84 
 
 28 64 
 
 <oco 
 
 1364 00 
 
 25 
 
 8 ^3 
 
 55 
 
 18 76 
 
 85 
 
 28 99 
 
 fCOO 
 
 I7C5 00 
 
 26 
 
 8 87 
 
 ^6 
 
 19 10 
 
 86 
 
 29 33 
 
 6000 
 
 2046 CO 
 
 27 
 
 9 21 
 
 57 
 
 19 44 
 
 87 
 
 29 67 
 
 7000 
 
 2387 CO 
 
 28 
 
 9 55 
 
 :8 
 
 19 78 
 
 88 
 
 30 01 
 
 8coo 
 
 27..S CO 
 
 29 
 
 9 89. 
 
 59 
 
 20 12 
 
 89 
 
 30 35 
 
 90CO 
 
 3069 00 
 
 30 
 
 10 23 
 
 60 
 
 20 46 
 
 90 
 
 30 69 
 
 lOCCO 
 
 3410 00 
 
 146 
 
\ 
 
 42 
 
 76 
 
 10 
 
 15 
 
 20 
 
 30 
 40 
 
 50 
 
 bo 
 ro 
 8o 
 90 
 
 CO 
 
 50 
 
 OQ 
 CO 
 00 
 00 
 CO 
 
 30 
 
 CO 
 
 00 
 00 
 
 TABLE OP Florins of the Netherla.nd3. 
 
 VALUE, 40.2 CENTS; 
 
 Customs 
 
 CO 
 
 4 
 
 5 
 G 
 7 
 8 
 9 
 10 
 11 
 12 
 13 
 14 
 15 
 16 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 
 
 40 
 
 8J 
 
 1 
 1 
 
 2 
 2 
 
 2 
 
 21 
 61 
 01 
 41 
 81 
 
 3 22 
 
 62 
 02 
 42 
 82 
 23 
 03 
 
 6 03 
 6 43 
 
 6 83 
 
 7 
 7 
 8 
 
 24 
 64 
 04 
 
 8 44 
 
 8 84 
 
 9 25 
 9 65 
 
 10 05 
 10 45 
 10 85 
 
 11 
 11 
 
 26 
 66 
 
 12 06 
 
 a 
 o 
 
 31 
 32 
 33 
 34 
 35 
 36 
 37 
 38 
 39 
 40 
 41 
 42 
 43 
 44 
 45 
 46 
 47 
 48 
 49 
 50 
 51 
 52 
 53 
 54 
 55 
 56 
 57 
 58 
 59 
 60 
 
 13 
 
 s 
 
 ft 
 
 12 46 
 
 12 86 
 
 13 27 
 
 13 67 
 
 14 07 
 14 47 
 
 14 87 
 
 15 28 
 
 15 08 
 
 16 08 
 16 48 
 
 16 88 
 
 17 19 
 
 17 C9 
 
 18 09 
 18 49 
 
 18 89 
 
 19 30 
 
 19 70 
 
 20 10 
 20 50 
 
 20 90 
 
 21 31 
 
 21 71 
 
 22 11 
 22 51 
 
 22 91 
 
 23 32 
 
 23 72 
 
 24 12 
 
 CO 
 
 a 
 •*^ 
 
 o 
 
 61 
 62 
 63 
 64 
 65 
 66 
 67 
 68 
 69 
 70 
 71 
 72 
 73 
 74 
 75 
 76 
 77 
 78 
 79 
 80 
 81 
 82 
 83 
 84 
 85 
 86 
 87 
 88 
 89 
 9(H 
 
 a 
 
 08 
 
 •30 
 
 » 
 
 24 52 
 21 92 
 
 25 33 
 
 25 73 
 
 26 13 
 26 53 
 
 26 93 
 
 27 34 
 
 27 74 
 
 28 14 
 28 54 
 
 28 94 
 
 29 35 
 
 29 75 
 
 30 15 
 30 55 
 
 30 95 
 
 31 36 
 
 31 76 
 
 32 16 
 32 56 
 
 32 96 
 
 33 ?7 
 
 33 7; 
 
 34 17 
 3i 57 
 
 34 97 
 
 35 38 
 
 35 78 
 
 36 18 
 
 09 
 
 O 
 
 (—4 
 
 91 
 
 92 
 
 93 
 
 94 
 
 95 
 
 96 
 
 97 
 
 98 
 
 99 
 
 100 
 
 160 
 
 200 
 
 300 
 
 400 
 
 500 
 
 600 
 
 700 
 
 800 
 
 900 
 
 1000 
 
 1500 
 
 2000 
 
 3000 
 
 4000 
 
 5000 
 
 6000 
 
 7000 
 
 8000 
 
 9000 
 
 lot 00 
 
 
 36 5g 
 
 36 98 
 
 37 39 
 
 37 79 
 
 38 19 
 38 59 
 
 38 99 
 •' 39 40 
 
 39 80 
 
 40 20 
 60 30 
 80 40 
 
 120 60 
 
 160 80 
 
 201 00 
 
 241 20 
 
 281 40 
 
 321 60 
 
 361 80 
 
 402 00 
 
 603 GO 
 
 804 00 
 
 120() 00 
 
 If. 08 00 
 
 2010 00 
 
 2412 00 
 
 2«14 00 
 
 321(» 00 
 
 3618 OC 
 
 4020 Of 
 
 I 
 
TABLE OF FRENCH KILOGRAMMES, 
 
 Converted into Pounds, Avoirdupois, i.ooo Grammes 
 I Kilo. ; Kilogramme=2 -204621 lbs. 
 
 
 •0 <• 
 
 
 tS o5 
 
 
 13 <« 
 
 
 t) w 
 
 
 Crt 
 
 
 S rt 
 
 
 CIS 
 
 
 2*3 
 
 • 
 
 en 
 
 .§ 
 
 • 
 (A 
 
 6 
 
 • 
 ■ (A 
 
 J 
 
 • 
 
 tn 
 
 s 
 
 
 
 (A U 
 
 
 
 lA U 
 
 
 
 M U 
 
 0^ 
 
 cr! U 
 
 U 
 
 X: V 
 
 • ^H 
 
 ,C <L> 
 
 r*4 
 
 J3 V 
 
 • w^ 
 
 ^ 1» 
 
 JQ 
 
 i4 
 31 
 
 ;-iQ 
 
 61 
 
 134-48 
 
 UJ 
 
 JO 
 
 I 
 
 2 • 2046 
 
 68-34 
 
 91 
 
 200 -62 
 
 2 
 
 441 
 
 32 
 
 7055 
 
 62 
 
 136-69 
 
 92 
 
 202 - 82 
 
 3 
 
 6-6i 
 
 33 
 
 72-75 
 
 63 
 
 138-89 
 
 93 
 
 205 ■ 03 
 
 4 
 
 8.82 
 
 34 
 
 74 96 
 
 64 
 
 14 (-09 
 
 94 
 
 207 • 23 
 
 5 
 
 1 1 02 
 
 35 
 
 77-16 
 
 65 
 
 143-30 
 
 95 
 
 209.48 
 
 6 
 
 13 23 
 
 36 
 
 79-37 
 
 66 
 
 145-50 
 
 96 
 
 211-64 
 
 7 
 
 1543 
 
 37 
 
 81-57 
 
 67 
 
 147-71 
 
 97 
 
 213-85 
 
 8 
 
 17-64 
 
 38 
 
 83-78 
 
 68 
 
 149-91 
 
 98 
 
 21605 
 
 9 
 
 19S4 
 
 39 
 
 85 98 
 
 69 
 
 152- 12 
 
 99 
 
 218-26 
 
 10 
 
 22 05 
 
 40 
 
 88-18 
 
 70 
 
 154-32 
 
 100 
 
 220-46 
 
 II 
 
 24-25 
 
 41 
 
 90 39 
 
 71 
 
 156-53 
 
 no 
 
 242-51 
 
 12 
 
 26 46 
 
 42 
 
 Q2-59 
 
 72 
 
 158-73 
 
 120 
 
 264 55 
 
 13 
 
 28 -66 
 
 43 
 
 94 80 
 
 73 
 
 160-94 
 
 130 
 
 286 60 
 
 14 
 
 30 -86 
 
 44 
 
 97-00 
 
 74 
 
 163-14 
 
 140 
 
 308-65 
 
 15 
 
 33 07 
 
 45 
 
 99-21 
 
 75 
 
 i6->-35 
 
 . ^50 
 
 330 69 
 
 16 
 
 3527 
 
 46 
 
 loi -41 
 
 76 
 
 i^7'.S 
 
 160 
 
 332-74 
 
 17 
 
 37-48 
 
 47 
 
 103 62 
 
 77 
 
 16975 
 
 170 
 
 374-79 
 
 18 
 
 39-68 
 
 48 
 
 105 82 
 
 78 
 
 171-96 
 
 180 
 
 396-83 
 
 19 
 
 41 89 
 
 4Q 
 
 108 03 
 
 79 
 
 174-16 
 
 190 
 
 41888 
 
 20 
 
 44-09 
 
 50 
 
 110.23 
 
 80 
 
 176-37 
 
 200 
 
 440-92 
 
 21 
 
 46; 30 
 
 51 
 
 112 43 
 
 81 
 
 178 57 
 
 250 
 
 5Sii6 
 
 23 
 
 48-50 
 
 52 
 
 114-64 
 
 82 
 
 180-78 
 
 300 
 
 661.39 
 
 23 
 
 50- 71 
 
 53 
 
 116-84 
 
 83 
 
 182-98 
 
 350 
 
 771-62 
 
 24 
 
 52-91 
 
 54 
 
 119 05 
 
 ^ 
 
 18319 
 
 400 
 
 881-85 
 
 . 25 
 
 55-12 
 
 55 
 
 121 -25 
 
 85 
 
 187-39 
 
 500 
 
 1,102-31 
 
 26 
 
 57-32 
 
 56 
 
 123-46 
 
 86 
 
 1 89 60 
 
 6co 
 
 1.3:2-77 
 
 27 
 
 59 52 
 
 57 
 
 125 66 
 
 87 
 
 191 -So 
 
 700 
 
 1.543-23 
 
 28 
 
 61-73 
 
 58 
 
 127-87 
 
 88 
 
 194 00 
 
 800 
 
 I 763 70 
 
 29 
 
 63 -93 
 
 59 
 
 130-07 
 
 89 
 
 196.21 
 
 9C0 
 
 1,984 16 
 
 30 
 
 66 14 
 
 60 
 
 132. 28 
 
 90 
 
 198-41 
 
 1,000 
 
 2,204 '62 
 
 148 
 

 KELATIVE MEASUREMENTS OF THE 
 FRENCH METRES AND ENGLTSH YARDS. 
 
 Metre = 39 3S2 inches. 
 
 
 
 
 • 
 
 
 
 •^ 
 
 
 
 • 
 
 
 
 (/} 
 
 
 M5 
 
 m5 
 
 
 
 
 • 
 
 en 
 
 • 
 V. 
 
 w 
 
 <^ t 
 
 
 TJ 
 
 M 
 
 
 ns 
 
 .c 
 
 ha 
 
 rs 
 
 
 
 "H -« 
 
 ■■u 
 
 )a4 
 
 C 
 
 31 
 
 
 u 
 
 c 
 
 61 
 
 S 
 
 >- 
 
 13 
 
 c 
 
 
 1 « 
 
 I 
 
 I 
 
 
 33 
 
 33 
 
 C6 
 
 26 
 
 91 
 
 99 20 
 
 2 
 
 2 
 
 7 
 
 32 
 
 35 
 
 
 
 62 
 
 67 
 
 30 
 
 92 
 
 ICO 23 
 
 3 
 
 3 
 
 10 
 
 33 
 
 36 
 
 4 
 
 63 
 
 68 
 
 33 
 
 93 
 
 loi 27 
 
 4 
 
 4 
 
 14 
 
 34 
 
 37 
 
 7 
 
 64 
 
 70 
 
 
 
 94 
 
 102 30 
 
 5 
 
 5 
 
 17 
 
 35 
 
 38 
 
 10 
 
 05 
 
 71 
 
 4 
 
 95 
 
 103 33 
 
 
 
 6 
 
 20 
 
 36 
 
 39 
 
 14 
 
 66 
 
 72 
 
 7 
 
 96 
 
 105 1 
 
 7 
 
 7 
 
 24 
 
 37 
 
 40 
 
 17 
 
 67 
 
 73 
 
 II 
 
 97 
 
 106 4 
 
 8 
 
 8 
 
 27 
 
 38 
 
 41 
 
 21 
 
 68 
 
 74 
 
 14 
 
 98 
 
 107 7 
 
 9 
 
 9 
 
 30 
 
 39 
 
 42 
 
 24 
 
 69 
 
 75 
 
 17 i 
 
 99 
 
 108 II 
 
 10 
 
 10 
 
 34 
 
 40 
 
 43 
 
 27 
 
 70 
 
 76 
 
 21 ' 
 
 ICO 
 
 109 14 
 
 11 
 
 12 
 
 I 
 
 41 
 
 44 
 
 31 
 
 7^ 
 
 77 
 
 24 
 
 1 no 
 
 120 12 
 
 12 
 
 13 
 
 5 
 
 42 
 
 45 
 
 34 
 
 72 
 
 78 
 
 28 
 
 120 
 
 131 10 
 
 13 
 
 H 
 
 8 
 
 43 
 
 47 
 
 I 
 
 73 
 
 79 
 
 31 
 
 130 
 
 142 8 
 
 14 
 
 13 
 
 II 
 
 44 
 
 48 
 
 5 
 
 74 
 
 80 
 
 34 
 
 140 
 
 153 5 
 
 ^5 
 
 16 
 
 IS 
 
 45 
 
 49 
 
 8 
 
 75 
 
 82 
 
 2 
 
 150 
 
 164 3 
 
 16 
 
 17 
 
 18 
 
 46 
 
 50 
 
 12 
 
 76 
 
 83 
 
 5 
 
 200 
 
 218 28 
 
 17 
 
 18 
 
 21 
 
 47 
 
 51 
 
 15 
 
 1 77 
 
 84 
 
 8 
 
 250 
 
 273 18 
 
 18 
 
 19 
 
 25 
 
 48 
 
 52 
 
 18 
 
 78 
 
 85 
 
 12 
 
 300 
 
 328 7 
 
 19 
 
 20 
 
 28 
 
 49 
 
 53 
 
 22 
 
 79 
 
 86 
 
 15 
 
 330 
 
 382 32 
 
 20 
 
 21 
 
 32 
 
 50 
 
 54 
 
 25 
 
 8j 
 
 87 
 
 19 
 
 400 
 
 437 21 
 
 21 
 
 22 
 
 3) 
 
 51 
 
 55 
 
 28 
 
 81 
 
 88 
 
 22 
 
 450 
 
 492 10 
 
 22 
 
 24 
 
 2 
 
 52 
 
 56 
 
 32 
 
 82 
 
 89 
 
 25 
 
 500 
 
 546 35 
 
 23 
 
 25 
 
 6 
 
 53 
 
 57 
 
 35 
 
 83 
 
 QJ 
 
 2f^ ! 
 
 600 
 
 656 13 
 
 24 
 
 26 
 
 9 
 
 54 
 
 |9 
 
 3 
 
 84 
 
 91 
 
 32 
 
 700 
 
 765 27 
 
 25 
 
 27 
 
 13 
 
 55 
 
 60 
 
 6 
 
 85 
 
 92 
 
 35 
 
 8co 
 
 875 6 
 
 26 
 
 2S 
 
 16 
 
 £6 
 
 61 
 
 9 
 
 86 
 
 94 
 
 3 
 
 9DO 
 
 984 20 
 
 27 
 
 29 
 
 19 
 
 57 
 
 62 
 
 13 
 
 87 
 
 95 
 
 6 
 
 1,000 
 
 1,093 34 
 
 28 
 
 3:' 
 
 23 
 
 58 
 
 63 
 
 16 
 
 SS 
 
 96 
 
 10 
 
 1,250 
 
 1,367 16 
 
 29 
 
 31 
 
 26 
 
 59 
 
 64 
 
 23 
 
 89 
 
 97 
 
 13 
 
 1,500 
 
 1 . 640 33 
 
 3^ 
 
 32 
 
 29 
 
 Oo 
 
 65 
 
 23 
 
 90 
 
 98 
 
 16 
 
 2,000 
 
 2, 187 32 
 
 
 .i 1., 
 fill 
 
 If 
 
 149 
 
( 
 
 WEIGHTS AND MEASURES. 
 By section 14 of •* An Act respecting Weights and 
 
 Measures/' (49 Victoria, Chapter 104) it is slated as follows : — 
 
 One-sixteenth part of the Dominion standard pound shall be an 
 ounce, and one-sixteenth part of such ounce shall be a dram, and 
 one-seven-lhousandth part of the Dominion standard pound shall 
 be a grain : 
 
 One hundred standard pounds shall be a cental or hundred- 
 weight, and twenty centals or two thousand pounds shall be a ton : 
 
 Four hundred and eighty grains shall be an ounce troy : 
 
 All the foregoing weights, except the ounce troy, shall be 
 deemed to be avoirdupois weights. 
 
 i I 
 
 In section 16 of the siid Act, the weight equivalent to a bushel 
 of any of the undermentioned articles, is stated as follows : — 
 
 Wheat, sixty pounds ; 
 Indian com, fifty-six pounds ? 
 Rye, fifty-six pounds ; 
 Peas, sixty pounds ; 
 Barley, forty-eight pounds ; 
 Malt, thirty-six pounds ; 
 Oats, thirty-four pounds ; 
 Beans, sixty pounds ; 
 Clover seed, sixty pounds ; 
 Timothy seed, forty-eight pounds ; 
 Bucl^Wheat, forty-eight pounds ; 
 Flax seed, fifty pounds ; 
 Hemp seed, forty-four pounds ; 
 Blue grass seed, fourteen pounds ; 
 Castor beans, forty pounds ; 
 
 Potatoes, turnips, carrots, parsnips, beets and onions, 
 sixly pounds. 
 
 1 
 
Tables of the Values of the principal denominations of Measures 
 and weights of the Metric System, expressed in terms 
 
 of the Standard and Weigrhts of Canada. 
 I MEASURES OF LENGTH. 
 
 Metric Denom? 
 
 nations 
 
 Equivalents 
 
 expressed in terms of the 
 
 and Values. 
 
 Standard of Canada. 
 
 , 
 
 
 In Standard 
 
 yards and 
 
 decimal parts 
 
 of a yard. 
 
 In feet and In links and 
 
 
 Metres. 
 
 decimal parts 
 of a foot. 
 
 decimal parts 
 of a link. 
 
 Miriametre .... 
 
 lOCOO 
 
 109.39-444444 
 
 328i8-3333?3 
 
 49724-74747 
 
 Kilometre . . . 
 
 lOOO 
 
 1093-944444 
 
 3-8 r 833333 
 
 4972-47475 
 
 Hectometre.. . . 
 
 lOD 
 
 109-394444 
 
 328-183333 
 
 497 -24747 
 
 Decametre .... 
 
 lO 
 
 10-939444 
 
 32818333 
 
 49-72475 
 
 Metre 
 
 1 
 
 1-093944 
 
 3-281833 
 
 4-97247 
 
 Decimetre .... 
 
 1 
 
 ITT 
 
 • 109394 
 
 -328183 
 
 ■49725 
 
 Centimetre .... 
 
 T<nT 
 
 -010939 
 
 •032818 
 
 -04972 
 
 Millimetre .... 
 
 lOOfT 
 
 •001094 
 
 •003282 
 
 •00497 
 
 11 
 
 2.— MEASURES OF SURFACE. 
 
 Metric Denominations and Values. 
 
 Equivalents expressed in terms 
 of the Standard of Canada. 
 
 
 
 Square 
 Metres. 
 
 Hectare . . . 
 
 Decare 
 
 Are 
 
 Centiare . . 
 
 . . . 100 ares 
 . . 10 do. 
 I do 
 . . j^jf do. 
 
 1 0000 
 I coo 
 
 ICO 
 
 I 
 
 In square yards 
 and decimal 
 
 parts of a 
 sq lare yard. 
 
 11967-1444 
 
 1196-7144 
 
 119-6714 
 
 I • 1967 
 
 In sq. links 
 and decimal 
 parts of a 
 square link. 
 
 247255 051 » 
 24725-5051 
 
 2472-5505 
 
 24-72«;s 
 
 zl 
 
 :}\i 
 
I'll 
 i 
 
 Equivalents expressed in the 
 
 terms of the Standard of 
 
 Canada. 
 
 Millier 
 
 Quintal 
 
 Myriagramme 
 Kilos[ramme , 
 Uectogromme 
 Decagramme . 
 
 Gramme 
 
 Decigramme . 
 Centigramme . 
 Milligramme , 
 
 lOOOCOO 
 
 looooo 
 loooo 
 
 lOOO 
 
 100 
 
 lO 
 
 I 
 
 1 
 
 TTT 
 
 In poundsAvoir- 
 dupois und dec- 
 imal parts of 
 a pound. 
 
 22C462125 
 220 '462 1 2 
 22 046212 
 2*204621 
 
 • 220462 
 •022046 
 
 * 002 204 
 •OC02204 
 
 *COC0220 
 
 •0000022 
 
 In grains and 
 
 decimal parts 
 
 of a grain 
 
 Troy. 
 
 15*4323487 
 
 I 5432349 
 
 •1543235 
 
 •0154323 
 
 4.— MEASURES OF CAPACITY. 
 
 Metric Denominations and Values. 
 
 Equivalents expressed in 
 
 terms of the Standard of 
 
 Canada. 
 
 
 Cubic Metres. 
 
 Litres. 
 
 In Imperial 
 
 gallons and 
 
 decimal parts 
 
 of an Imperial 
 
 gallon. 
 
 
 Kilolitre .... 
 Hectolitre . . 
 Decalitre .... 
 
 Litre 
 
 Decilitre. . . . 
 Centilitre... . 
 
 I 
 
 TOOTT 
 1 
 
 TFOffOO 
 
 I ore 
 
 100 
 no 
 
 I 
 
 rV 
 
 220*2443 
 
 22 0244 
 
 2 * 2024 
 
 •2202 
 
 •0220 
 
 •0022 
 
 
 42 v., c. 16, 3rd sch. 
 
 152 
 
 L 
 
INDEX 
 
 «^i 
 
 TO RESUME OF COMMERCIAL LAWS OF ONTARIO. 
 
 PAGE 
 
 Absconding Debtors i^s 
 
 Actions 1^6 
 
 Affidavits i6o 
 
 Agents for Sale of Goods 1 6i 
 
 Aliens j ^8 
 
 Appeals ie7 
 
 Arrest and Imprisonment for Debt 1 58 
 
 Assignments 1 59 
 
 precedents of Judgments in Certain Cases 159 
 
 meeting of Creditors 159 
 
 proof of Claim in 160 
 
 rent, Preferential Claim j 60 
 
 wages, •« '• j63 
 
 Attachments 162 
 
 Bills of Exchange 163 
 
 limitations of Actions on 163 
 
 Bills of Sale 164 
 
 Chattel Mortgages 164 
 
 renewal of 164 
 
 Children, descent to 167 
 
 Claim, preferential 160 
 
 Clerks, punishment for altering or falsifying books 158 
 
 Commissions to take evidence. 165 
 
 Conditional Sales 1 65 
 
 Corporations, Foreign 169 
 
 Creditors Relief Act 167 
 
 Court, High 1 56 
 
 153 
 
 ill 
 
 B 
 11 
 
^' 
 
 <( 
 
 (( 
 
 <( 
 
 PAGE 
 
 Court, Exchequer 156 
 
 '* County 157 
 
 Division 157 
 
 ** Jurisdiction of 157 
 
 Appeal 157 
 
 Declaration, Statutory 161 
 
 Descent 167 
 
 Directors of Public Companies, liability of 158 
 
 Employee, Agreement with Partner for Share 173 
 
 Wages of 172 
 
 Evidence, by Commission 165 
 
 Executions 167 
 
 Stocks, Securities, etc., may be sold under. . , 168 
 
 Exemptions from 168 
 
 Exemptions 168 
 
 Fixtures 1 66 
 
 Foreign Corporations 1 79 
 
 Foreign Judgments, how proved 170 
 
 Furniture (Household) 166 
 
 Holidays, Legal 169 
 
 Husbrnd 167 
 
 Imprisonment for Debt : 158 
 
 Insolvency Law 1 59 
 
 Interest (see Bills and Notes) . 169 
 
 r 
 
 Intestacy 167 
 
 Judgments 169 
 
 Judgment Debtor, Examination of 170 
 
 Limitations 1 70 
 
 Limited Partnership 174 
 
 special Partner in 1 74 
 
 certificate of 1 74 
 
 alteration of Terms 175 
 
 Married Women 1 70 
 
 dower of 170 
 
 judgment Against **Bfctet ^7^ 
 
 ^54! 
 

 PAGE 
 
 Married Women, property of 170 
 
 separate Estate ^ . . . ., 17E 
 
 Mechanic Liens 171 
 
 for Materials ; 172: 
 
 for Wages 1 72: 
 
 time for Registering 172 
 
 Merchandise, Condit onal Sales of 165 
 
 Minors • 
 
 Partnerships 
 
 agreement with Employer as to Share in Profits of. . . 
 
 declaration of ' 
 
 time for Filing Declaration 
 
 ^73> 
 
 173 
 
 175 
 
 173. 
 
 173. 
 Partnerships, Limited 174. 
 
 Personal Property, descent of 167 
 
 Personal Representatives 167 
 
 Promissory Notes 163; 
 
 Promoters of Public Companies, liability of i58> 
 
 Real Propeit/, descent of 167 
 
 Sales, Conditional 165; 
 
 Wages 160, 172 and 173. 
 
 Warehouse Receipts , 164. 
 
 Wife 167 
 
 Wills 173 
 
 sii 
 
 7:?! 
 
 155 
 
 
RESUME OF THE 
 
 Commercial Laws of the Province 
 
 of Ontario. 
 
 The Letters R. S. O. stand for Revised Statutes of Ontario. 
 " R S. C. " " Revised StatJtes of Canada. 
 
 t( 
 
 ACTIONS. 
 
 Actions are brought according to the amount involved 
 and nature of matters in dispute in the High Court o^ 
 Justice,the Exchequer Court, County Court or the Division 
 Court. 
 
 HIGH COURT. 
 
 The High Court of Justice is composed of three divisions, 
 the Queen's Bench, Common Pleas and Chancery Division, 
 the jurisdiction and the practice being the same in each, 
 and the jurisdiction being practically unlimited. 
 
 THE EXCHEQUER COURT. 
 
 The Exchequer Court has jurisdiction in all cases in 
 which it is sought to enforce any law of Canada relating to 
 the revenue and generally speaking, in all suits of a civil 
 nature in which the Crown in the interests of the Dominion 
 is concerned. It is frequently resorted to in copyright 
 and patent cases, as the judgment of the Exchequer Court 
 is binding in all parts of the Dominion. The sittings of 
 the Court are fixed in any part of the Province whenever 
 a case is ripe for trial. There is an appeal from the 
 decisions of the Exchequer Court to the Supreme Court 
 of Canada. 
 
 156 
 
COUNTY COURT. 
 
 There is a County Court in each County or union of 
 counties, which is a Court of Record, and speaking 
 generally, has jurisdiction — 
 
 1. In all personal actions where the amount claimed 
 does not exceed the sum of $200.00. 
 
 2. In all cases relating to debt, covenant and contract to 
 $400.00 where the amount is liquidated or ascertained by 
 the act of the parties or by the signature of the defendant. 
 
 This Court has no jurisdicJtion in regard to titles to land 
 and certain personal actions such as slander, etc. See 
 R.S.O. 1887 Cap 47. 
 
 DIVISION COURT. 
 
 There are several Division Court in each County, each 
 of which sits at short intervals. 
 
 JURISDICTION. 
 
 1. All personal actions where the amount claimed does 
 not exceed the sum of $60.00. 
 
 2. All claims and demands of debf:, account or breach of 
 contract or covenant or money demand whether payable 
 in money or otherwise where the amount of balance claimed 
 does not exceed $ioo.co. 
 
 3. All claims for the recovery of a debt or money demand 
 the amount or balance of which does not exceed $200.00 
 and the amount or original amount of the claim is ascer- 
 tained by the signature of the defendant or of the person 
 whom, as executor or administrator, the defendant repre- 
 sents. R.S.O. 1887 Cap. 51. There is no jurisdiction 
 where the title to lands and certain actions of tort are 
 involved. 
 
 APPEALS. 
 
 There is an appeal to the Court of Appeal for Ontario 
 in Division Court Cases where the amount at stake exceeds 
 $100.00 also in all County Court and Superior Court cases. 
 Where however the amount involved is under $500.00 
 leave to appeal has usually to be obtained. There is an 
 appeal from the Court of Appeal for Ontario to the 
 Supreme Court of Canada. 
 
 IS7 
 
ALIENS. 
 
 Aliens may take, hold, and dispose of, real and personal 
 property as freely as natural born subjects. Naturaliza- 
 tion is easily obtained. 
 
 ARREST AND IMPRISONMENT FOR DEBT. 
 
 Imprisonment for debt is not allowed in Ontario, but in 
 case a creditor by affidavit of himself or other person 
 shows to the satistaction of a judge that he has a cause of 
 action to the amount of $100.00 and upwards, and that 
 there is reasonable and probable cause to believe that the 
 debtor is, unless forthwith apprehended, about to quit 
 -Ontario with intent to defraud his creditors, the judge may 
 igrant an order for the arrest ot the debtor who thereupon 
 may be arrested and confined in close custody till he puts 
 in special bail for such sum as shall be named by the 
 judge in an order. See R.S.O. Cap. 67, also Ontario Judi- 
 cature Act, Rule 1045 ®^ seq. Under the criminal code 
 everyone is guilty of an indictable offence and liable to a 
 iine of $800.00 and to one year s imprisonment who : — 
 
 (a) With intent to defraud his creditors or any of them 
 (i) Makec or causes to be made any gift, conveyance, 
 
 assignment, sale, transfer or delivery ot his property. 
 
 (2) Removes, conceals or disposes of any of his pro- 
 perty; or 
 
 (b) With the intention that anyone shall so defraud his 
 creditors or any one of them receives any such property. 
 
 Also everyone is guilty of an itidictable offence and liable 
 to ten years imprisonment, who. v 'th intention to defraud 
 his creditors or any of tf 
 falsifies any of his bo 
 makes or is priv 
 entry in any 
 Criminal Cor ^a, 
 
 Ql 
 
 , alters, mutilates or 
 rs, V .; ;s or securities or 
 of ai. false or fraudulent 
 or other document. See 
 z, Sec. ^68 and 369. 
 Promoter , rector ur Managers > ^' Public Companies 
 or Bodies Corporat( who make, tmblish or circulate or 
 concur in the making or publishin of any prospectus, 
 statement or account which they ki 
 material part with ^'^e intent to inr?' 
 shareholders or to o iceive the mt 
 
 w to be false in any 
 
 persons to become 
 
 >ers or shareholders, 
 
 158 
 
 Bl 
 
ard guilty of an indictable offence and liable to seven years 
 imprisonment. See Criminal Code of Canade 1892, Sec. 
 364 and 365. 
 
 The Crmiinal Code also contains stringent provisions 
 for the punishment ot clerks or servants who, with intent 
 to defraud, destroy, alter or falsify books, documents or 
 valuable securities belonging to their employers. 
 
 There are also numerous sections providing for the pun- 
 ishment of persons for such offences as the concealing of 
 deeds or incumbrances, the false registration of titles to 
 lands, fraudulent sales and hypothecations, the giving of 
 false warehouse receipts, the wilfully parting by ware- 
 housemen with goods or property covered by warehouse 
 receipts and other matters having special relation to trade 
 and commerce. 
 
 ASSIGNMENTS. 
 
 There is no Insolvency law in force in the Dominion of 
 Canada and no means is provided by law by which a debtor 
 can be compelled to execute an assignment for the benefit 
 of creditors. A debtor may however make a voluntary 
 assignment, such assignment must provide for the paying 
 rateably and proportionately and without preference or 
 priority of all creditors of the debtor their just debts. 
 
 Assignments for the benefit of creditors are made — 
 
 (i.) To the Sheriff" of the County in which the debtor 
 resides or carries on business. 
 
 (2.) Or with the consent of a majority of the creditors 
 having claims of $100.00 and upwards to a person resident 
 in Ontario other than the Sheriff. 
 
 In case an assignment is made to a person other than 
 the Sheriff and without the proscribed consent of creditors, 
 such assignment shall be void as against a subsequent 
 assignment made in conformity with the Act. 
 
 An assignment for the general benefit of creditors takes 
 precedence of all judgments and of all executions not com- 
 pletely executed by payment. "The Act respecting assign 
 ments and preference by insolvent persons" R.S.O. Cap. 
 124 makes full provision in regard to proof of creditors 
 claims, meetings of creditors, valuing of securities &c. 
 
 At any meeting of creditors all questions discussed at 
 
 159 
 
 I 
 
 111 
 
 1; 
 
the meeting shall be decided by a majority of votes of the 
 creditors present in person or by proxy authorized in writ- 
 ing, and the votes of creditors shall be calculated as 
 follows: — For every claim of or over $100.00 and not ex- 
 ceeding $200.00 one vote; for every claim of or over $200.00 
 and not exceeding $500.00, two votes; for every claim of 
 or over $500.00 and not exceeding $1000.00, three votes; 
 for every additional $1000.00 or fraction thereof, one vote. 
 Every creditor in his proof of claim shall state whether he 
 holds any security for his claim or any part thereof and if 
 such security is on the estate of the debtor or on the estate 
 of a third party for whom such debtor is only secondarily 
 liable he shall value the same in the manner mentioned in 
 the Act. 
 
 Claims must be proved by affidavit and vouchers must 
 be furnished. A creditor holding a claim not accrued 
 may prove and vote. 
 
 Interest is to be deducted m fixing the amount of such 
 a claim. The law of set off applies to claims agains^ the 
 estat6. Employees are paid three months wages in 
 priority to other claims. A landlord has a preferential 
 lien for one year's rent prior to the date of assignment. 
 
 AFFIDAVITS. 
 
 Affidavits must be drawn up in the first person, stating 
 the name of the deponent at the commencement in full and 
 his description and true place of abode, and shall be signed 
 by him. The jurat may be in the following form "Sworn 
 '*beforeme at the in the County of on the day 
 
 "of A D." 
 
 Where affidavits are made out of the Province of Ontario, 
 among others, they may be sworn before a Notary Public 
 certified under his hand and official seal; the Mayor or 
 Chief Magistrate of any City, borough, or town corporate ia 
 Great Britain or Ireland, or in any Colony of her Majesty, 
 or in any foreign country, and certified under the comm( n 
 seal of such city, borough or town corporate ; or if made 
 in Province of Quebec before the Judge or Prothonotary 
 of the Superior Court, or Clerk of the Circuit Court; or 
 before any Consul, vice-consul, or consular agent of her 
 Majesty exercising his functions in any foreign place; or 
 
 160 
 
 Rl 
 
f^ 
 
 bofore a Commissioner authorized by the laws of Ontario 
 to take affidavits in and for any of the Courts of Record 
 of the Province. ' 
 
 Voluntary and extra judicial oaths are forbidden by 
 statute, but in matters of a voluntary or extra judicial na- 
 ture, statutory declarations may be made. Such declara- 
 tions may be drawn in much the same form as an affidavit, 
 with the exception that the words "Do solemnly declare" 
 should be substituted for "Make oath and say." At the 
 end of such declaration the following clause should be in- 
 serted "And I make this solemn declaration conscientiously 
 "believing it to be true and knowing that it is of the same 
 "force and effect as if made under oath and by virtue of 
 "the 'The Canada Evidence Act 1893.' " 
 
 If a person called as a witness or required or desiring to 
 make an affidavi< or deposition in a proceeding respecting 
 which an oath is required refuses or is unwilling from 
 alleged conscientious motives to be sworn, the court or 
 j udge or other presiding officer or person qualified to take 
 affidavits or depositions may permit such person instead 
 of being sworn to make his or her solemn affirmetion or 
 declaration in the words following: "I, A.B. do solemnly, 
 " sincerely and truly affirm and declare that the taking of 
 " an oath is according to my religious belief unlawful, and 
 "I do also solemnly, sincerely and truly affirm and 
 " declare etc." 
 
 AGENTS FOR SALE OF GOODS. 
 
 R.S.O. Cap. 12S enacts as follows inter alia 
 Any Agent entrusted with the possession of goods or of 
 the documents of title thereto shall be deemed the owner 
 thereof for the following purposes, that is to say 
 
 1. To make a sale or contract as in Section 5 mentioned: 
 Sec. 5 "Any person may contract for the purchase of goods 
 "with any agent entrusted with the possession thereof, or 
 "to whom the same may be consigned, and may receive 
 "and pay for the same to such agent ; and such contract 
 ' 'and payment shall be binding upon the owner of the goods 
 "notwithstandhig the purchaser has notice that he is con- 
 
 ^'^"tracting only with an agent." 
 
 2. To entitle t)ie consignee of goods consigned by such 
 
 K 161 
 
 i 
 
 
agent to a lien thereon for any money or negotiable security 
 advanced or given by him to or for the use of such agent, 
 or received by the agent lor the use of the consignee in like 
 manner as if such agent were the true owner of the goods. 
 
 3. To give validity to any contract or agreement by way 
 of pledge, lien or security bona fide made with such agent 
 as well for an original loan, advance or payment made 
 upon the security of the goods or documents as for any 
 further or continuing advance in respect thereof. 
 
 4. To make such contract binding upon the owner of the 
 goods, and on all other persons interested therein notwith- 
 standing the person claiming such pledge or lien had notice 
 that he was contracting only with an agent. 
 
 Section 2, 
 
 Every agent in possession of any goods or documents of 
 title as aforesaid shall, for the purposes of the Act be taken 
 to have been entrusted therewith by the owner, unless the 
 contrary is shown. 
 
 Section 3. 
 
 No antecedent debt owing from any agent entrusted as 
 aforesaid, shall authorize any lien or pledge in respect of 
 such debt, nor shall it authorize such agent to deviate from 
 any express orders or authority received from his principal. 
 
 Section 8. 
 
 It will be observed from the above that the authority of 
 agents under the Act is very extensive. The Act also con- 
 tains other provisions further defining the powers of agents 
 and the rights of owners of the goods. 
 
 By the Criminal Code, Section 363, it is provided 
 ** Everyone is guilty of an indictable offence and liable for 
 ** seven years imprisonment who being a trustee of any 
 " property for the use or benefit either in whole or in part 
 " of s-ome other person or for any public or charitable pur- 
 ** pose with intent to defraud and in violation of his trust 
 " converts anything of which he is trustee to any use not 
 " authorized by the trust." 
 See also Sections 308, 309 and 310. 
 
 ATTACHMENTS. 
 
 Attachments may issue in the case of absconding 
 debtors who leave Ontario with intent to defraud their 
 
 162 
 
ending 
 ' their 
 
 creditors and who are possessed to their own use and 
 benefit of real or personal property, credits or effects not 
 exempt by law from seizure. The full practice is set out 
 in R.S.O. Cap. 66 : also see Ontario Judicature Act, Rule 
 1089 et seq. 
 
 All creditors who place attachments in the Sheriff's 
 hands within six months from the date of the first writ 
 share pari passu with the attaching creditor. 
 
 In the Division Court, all creditors of the same class 
 with the plaintiff share pari passu, if within one month 
 after the issue .of the first attachment they give notice of 
 their claims to the Clerk of the Division Court out of which 
 the first attachment issued, or in which it is made 
 returnable. 
 
 BILLS OF EXCHANGE AND 
 
 NOTES. 
 
 PROMISSORY 
 
 Demand notes and bills are payable without days of 
 grace. On sight and time notes and bills three days* 
 grace are allowed. If the third day is a Sunday or other 
 legal holiday, the note or bill is payable on the next juri- 
 dicial day. ' 
 
 The legal holidays are Sunday, New Year's Day, Good 
 Friday, Easter Monday, Christmas Day, the birthday (or 
 the day fixed for the celebration of the birthday) of the 
 reigning sovereign, Dominion Day (isc July) or if that day 
 be a Sunday (the 2nd July); any day appointed by pro- 
 clamation for a public holiday, Labour Day, or for a 
 general fast or a general thanksgiving throughout Can- 
 ada, and the day next following New Year's Day and 
 Christmas Day when those days respectively tall on 
 Sunday. 
 
 The acceptance of a bill must be written on the bill and 
 be signed by the drawee. The mere signature of the 
 drawee without additional words is sufficient. 
 
 (53 Vic. Statutes of Canada for 1890.) 
 
 Interest does not commence to run imtil after maturity, 
 unless bill or note is expressed to be paid with interest. 
 If the note provides for payment of interest from its date 
 at a rate exceeding legal rate (6 per cent.) '* until paid," 
 such words are not sufficient to entitle the holder to 
 
 163 
 
interest beyond legal rate after maturity of note. In 
 order to entitle a holder to interest at the rate stipulated, 
 far more express words would have to be inserted, as the 
 law presumes payment at maturity. 
 
 CHATTEL MORTGAGES AND BILLS OF 
 
 SALE. 
 
 All mortgages or conveyances of personal property are 
 void as against creditors and subsequent purchasers or 
 mortgagees in good faith for valuable consideration, if not 
 accompanied by an immediate delivery and followed by 
 an actual and continued change of possession of the goods 
 mortgaged or sold, unless registered in the office of the 
 Clerk of the County Court within five days from the exe- 
 cution thereof together with an affidavit of such execution 
 by a subscribing witness, and an affidavit of the mortgagee 
 or purchaser or his agent, as to the bona fides of the mort- 
 gage or bill of sale. Within thirty days next preceding 
 the term of one year from the filing of the mortgage a 
 statement exhibiting the mortgagee's interest in the pro- 
 perty and showing the amount still due for principal and 
 interest and all payments on account thereof and an affi- 
 davit of the mortgagee that such statement is true and 
 that the mortgage has not been kept on foot for any frau- 
 dulent purpose, nnist be filed in the Clerk's office or the 
 mortgage will be void as against creditors and subsequent 
 purchasers or mortgagees in good faith. A similar state- 
 ment is thereafter to be filed yearly. An agent may be 
 authorized generally to take and renew all or any 
 mortgages. 
 
 It has been held by the Judicial Committee of the Privy 
 Council that warehouse receipts taken by a Bank pursuant 
 to the provisions of the Banking Act, Statute of Canada 
 1890 Cap. 31 need not be registered. It would therefore 
 be advisable in taking a chattel mortgage to make specific 
 enquiries of the mortgagor as to the existence of warehouse 
 receipts or conditional sale notes. In the event of false 
 answers being given to such enquiries, the mortgagor 
 would bring himself within the provisions of the Criminal 
 Code Section 373. 
 
 164 
 
e. In 
 
 ilated, 
 as the 
 
 rty are 
 acrs or 
 I, if not 
 \red by 
 3 goods 
 of the 
 he exe- 
 ecution 
 rtgagee 
 e mort- 
 Bceding 
 tgage a 
 he pro- 
 Yci\ and 
 an affi- 
 iie and 
 ly frau- 
 D or the 
 sequent 
 ir state- 
 may be 
 or any 
 
 le Privy 
 )ursuant 
 
 Canada 
 herefore 
 
 specific 
 irebouse 
 
 of false 
 ortgagor 
 
 riminal 
 
 COMMISSIONS TO TAKE EVIDENCE. 
 
 In case the plaintiff or defendant in any action in the 
 High Court, County Court or Division Court, is desirous 
 of having at the trial tiiereof the testimony of any aged or 
 infirm person resident within Ontario or of any person 
 who is about to withdraw therefrom or who is residing 
 without the limits thereof, the court within which the ac- 
 tion is pending, or a Judge thereof may upon the motion 
 of such plaintiff or defendant and upon hearing the parties 
 order the issue of a commission or commissions under the 
 seal of the court in which the action is pending to a com- 
 missioner or commissioners to take the examination of 
 such person or such persons respectively. The examina- 
 tion of witness under a commission is to be taken either 
 orally or upon written interrogatories or partly in one way 
 or partly in the other as a court or judge may direct. The 
 commission contains full instructions to the commissioners 
 how to act in the execution of the commis.sion. 
 
 In case any court or tribunal of competent jurisdiction 
 in a foreign country has duly authorized by commission 
 order or other process the obtaining the testimony in or 
 in relation to any action, suit or proceeding pending in or 
 before such foreign Court or tribunal of any witnesses out 
 of the jurisdiction thereof and within the jurisdiction of 
 the court or Judge applied to, such court or Judge ma}- 
 order the examination before the person appointed and in 
 a manner and form directed by the commission, order or 
 other process of such witness accordingly ; and may by 
 the same order or a subsequent order command the at- 
 tendance of any persons named therein for the purpose of 
 being examined or the production of .my writings or docu- 
 ments mentioned in the order. Such order may be en- 
 forced and any disobedience thereof punished in like man- 
 ner as in case of an order made by the same court or Judge 
 in a cause depending in such court or before such Judge. 
 
 R. S. O. Cap. 6i Section 47. 
 
 CONDITIONAL SALES. 
 
 Receipt notes, hire receipts, etc. in the case of manu- 
 factured goods or chattels, where the possession of the 
 chattel passes without the ownership being acquired by 
 
 i6s 
 
 i ffi 
 
Ill ttHl 
 
 I III! 
 
 bailee until payment of purchase money or some stipulated 
 part thereof are only valid as against subsequent purchas- 
 ers or mortgagees without notice when name and address 
 of manufacturer, bailor or vendor are plainly attached. 
 
 51 Vic. Chapter 19, Section i, Ont. 
 
 The above does not apply to household furniture, but 
 pianos, organs or other musical instruments are not in- 
 cluded in the term of "household furniture." It also does 
 not apply where a copy of receipt note or hire receipt is 
 filed with the clerk of the County Court within ten days 
 from its execution. 
 
 A n mufacturer, bailor or vendor is to leave a copy of 
 the receipt note or hire receipt with the bailee at the time 
 of its execution or within twenty days thereafter. 
 
 In an agreement for the sale of merchandise to a trader • 
 for the purpose of re-sale in the course of business in which 
 possession passes to the trader but not the absolute owner- 
 ship until the consideration is satisfied any such provision 
 as to ownership is void as against creditors or purchasers 
 unless the agreement is in writing and such writing is filed 
 within five days after the delivery of the goods. Such an 
 agreement though signed and filed does not affect purchases 
 from the trader in the usual course of his business. 
 
 55 Vic. Cap. 26, Section 5 Ont. 
 
 The above Act 55 Victoria Cap. 26 is not intended to af- 
 fect the case of manufactured goods or chattels provided 
 ''or by the Act respecting conditional sales of chattels. 
 
 51 Vic. Cap. 19. 
 
 See also Chattel Mortgages and Bills of sale. 
 
 A manufacturer, bailor or vendor of chattels under the 
 Act cannot be defeated in his right to property within the 
 meaning of the Act by the bailee or vendee annexing a 
 ■chattel to realty so as in all other respects to make the 
 chattel part of the realty. If the intention has been shown 
 to treat an article as a chattel, a bailee cannot by annexing 
 such chattel alter its character. Generally speaking, a 
 sale of fixtures is a sale of chattels, even fixtures such as a 
 vendor must have known must become part of the build- 
 ing retain their chattel character in favor of vendor who 
 retained right of property in the fixtures. 
 
 See also Chattel Mortgages and Bills of sale. 
 
 166 
 
1 
 
 DESCENT. 
 
 The real and personal property of a deceased person 
 devolves on his death npon and becomes vested in li s legal 
 personal representatives subject to the payment of his 
 debts. In case Probate or Letters of Administration are 
 not issued within one year from the death of such person, 
 or in case the property be not sold by the executors or a 
 caution registered by the executors or administrators, the 
 estate of a deceased person shall at the expiration of a year 
 from date of death become vested in devisees or heirs 
 without conveyance. 
 
 The real and personal estate of a married woman dying 
 intestate is divided in the same proportion between her 
 husband and children as the property of a husband dying 
 intestate is distributed between his wife and children, 
 namely, one-third to husband or wife and the remainder 
 to be divided equally among the children (the descendants 
 of any deceased child to take the share of such child). In 
 case there are no children one-half to husband or wife, 
 and the rest to next of kin. 
 
 When a person dies without leaving issue and intestate 
 as to the whole or any part of his real or personal property, 
 his father surviving shall not be entitled to any greater 
 share under the intestacy than his mother or any brother 
 or sister surviving, nor shall a grandfather or grandmother 
 of a person dying intestate share in competition with a 
 surviving father, mother, brother or sister. The widow is 
 entitled to dower (which is a one-third interest for life in 
 deceased's real estate) but may elect to take in lieu of all 
 claims to dower her share as above stated in her husband's 
 undisposed of real estate. 
 
 See R.S.O. Cap. io8. 
 
 EXECUTIONS. 
 
 Execution may be issued against the goods and lands of 
 the debtor as soon as judgment is recovered. Writs of 
 execution remain in force for a period of three years, un- 
 less satisfied in the meantime or withdrawn by the party 
 at whose instance they were issued. All executions in the 
 Sheriff's hands share pari passu. 
 
 Under the Creditors Relief Act, if a debtor permits an 
 
 167 
 
 ; h 
 
 ■ 
 
 I ■ 
 
execution under which a seizure has been made by the 
 Sheriff to remain unsatisfied for twenty days after the 
 seizure, or until within two days of the time fixed for sale 
 or allows an execution against lands to remain unsatisfied 
 for nine months after it is placed in the Sheriff's hands, 
 creditors in respect of other claims may proceed in a sum- 
 mary manner in the County Court and obtain certificates 
 entitling them to share in whatever is made under the exe- 
 cutions of creditors in the Sheriff's hands. 
 
 In order to entitle creditors to share in any moneys 
 realized by the Sheriff, their executions or certificates must 
 be lodged wifh the Sheriff within one month from the date 
 of the levy by the Sheriff. For full practice see R.S.O, 
 1887, Cap. 65. 
 
 Stocks, moneys, securities, leasehold interests, equities 
 of redennption, etc., etc., may be sold, but it has been re- 
 cently held that equities of redemption in shares of a Com- 
 pany cannot be sold. The proper course in order to realize 
 upon such equities, is, to apply for a Receiver. 
 
 EXEMPTIONS. 
 
 The exemptions from execution are, speaking generally 
 the beds and bedding in ordinary use by the debtor and 
 his family, necessary wearing apparel, and a list of domestic 
 utensils necessarily incident to living ; not to exceed in 
 value the sum of $150. 
 
 2. Necessary provender for thirty days not to exceed in 
 value the sum of $40. 
 
 3. A cow, six sheep, four hogs and twelve hens, in all 
 not to exceed the value of $75. 
 
 4. Tools and implements ordinarily used in the debtor's 
 occupation to the value of ^100 or the debtor may elect to 
 receive the proceeds of the sale of such tools, etc., up to 
 $100. 
 
 5. Fifteen hives of bees. 
 
 The debtor may select the several chattels exempt from 
 seizure. In the case ot 2, 3, 4 and 5, the exemption does 
 not apply when the debt is contracted for the identical 
 chattels. 
 
 See R.S.O. (1887) 64. 
 
 Under the Free Grants and Homesteads Act there is an 
 
 168 
 
exemption from liability for any debt incurred before the 
 issue of the Patient and for twenty years from the date of 
 location, except where the land itself is mortgaged or 
 pledged or for the payment of taxes. 
 See R.S.O. (1887) Cap. 25. 
 
 FOREIGN CORPORATIONS. 
 
 Except in the case of Insurance Corporations, which 
 cannot do business in Ontario unless registered here 
 (Insurance Corporations Act, 1892) there is no statute 
 prohibiting the making of contracts or the bringing of 
 actions by Foreign Corporations in Ontario. The law 
 may be stated to be that a Foreign Corporation can mam- 
 tain an action here for a debt due to it by a person in 
 Ontario, or for breach in Ontario of c: contract, Whether 
 made in Ontario through an agent of a corporation, or in 
 the domicile of the Corporation, provided the contract is 
 one which the Corporation could validly make under the 
 law of the country in which it is incorporated. 
 
 Foreign corporations may be sued in Ontario under 
 circumstances corresponding to those under which they 
 may sue, 
 
 Foreign Corporations, like foreign individuals, may (so 
 long as they do not exceed their corporate powers) hold 
 property in Ontario. 
 
 HOLIDAYS. 
 See Bills of Exchange and Promissory Notes. 
 
 INTEREST. 
 
 Six per cent, is the legal rate of interest, but as there is 
 no law against usury, parties may contract for any rate they 
 see fit. Interest may be allowed in the discretion of the 
 Court upon open accounts, from the time when a demand 
 of payment is made in writing informing the debtor that 
 interest will be claimed from the date of the demand. 
 
 See Bills and Notes. 
 
 JUDGMENTS. 
 
 Judgments do not bind the property of debtors until 
 execution is issued and lodged with the Sheriff,, A judg- 
 ment remains in force for twenty years. A writ of ft la 
 
 169 
 
may be issued within any time within six years from the 
 date of judgment witliout leave, and after that time leave 
 must be obtained from the Court. Judgment debtors, 
 their clerks or employees or former clerks or employees 
 or any person or persons to whom they have made a trans- 
 fer of their property since the debt or liability which was 
 the subject of the action was incurred may be examined 
 as to the debtor's property. 
 
 A foreign judgment is proved by an exemplification 
 under seal of the Court being produced. 
 
 LIMITATIONS. 
 
 All actions upon bills of exchange and promissory notes ; 
 also actions for the price of goods sold and delivered, and 
 generally all actions arising out of the breach of simple 
 contracts, must be brought within six years from the time 
 when the right of action accrued. 
 
 Actions for rent upon an indenture of demise, and 
 actions upon a bond or other specialty (except upon 
 covenants contained in an indenture of mortgage) v/ithin 
 twenty years after the cause of such actions arose. 
 
 Actions upon any covenant contained in an indenture 
 of mortgage made after the ist of July, 1894, within ten 
 years after the cause of such actions arose. 
 
 MARRIED WOMEN. 
 
 A married woman is capable of acquiring, holding, and 
 disposing by will or otherwise of any real or personal pro- 
 perty as her separate property in the same manner as if 
 she were a feme sole without the intervention of any 
 trustee. A woman who while single contracts debts or 
 renders herself liable for torts, remains liable for such 
 debts or torts after marriage. Her husband is also liable 
 for them to the extent of any property he may have 
 received through his v/ife, and where so liable he may be 
 sued alone or jointly with her. All contracts made by a 
 married woman are prima facie deemed to be made in 
 respect of her separate estate, and unless proved not to 
 have been made with respect to such estate, will bind all 
 separate property owned by her at the date of the con- 
 tract or subsequently acquired. 
 
 170 
 
In order to obtain judgment against a married woman 
 upon her contract, it is necessary to prove not only the 
 contract and breach thereof, but also to show that she 
 was at the date of the contract possessed of separate 
 estate. Then unless she can show such circumstances as 
 rebut the inference that her contract was made with 
 reference to her separate property, judgment may be 
 obtained against the married woman in respect of all 
 separate property which she possesses at the time of the 
 i'u'qn-; ^ or may subsequently acquire. 
 
 mdiT'^d woman has the same remedies for protection 
 61 ner separate property as are possessed by a feme sole. 
 She may in certain cases, e.g., if deserted by her hus- 
 band, obtain an order for the protection of the earnings 
 of her minor children. She is exempt from the provisions 
 of the Acts respecting arrests for debts. 
 
 R. S. O., Cap. 67. 
 
 A married woman is entitled to dower in all lands of 
 which her husband was seized in fee simple during mar- 
 riage, and all lands to which he was beneficially entitled 
 at the time of his decease. 
 
 The above does not apply to lands in a wholly unim- 
 proved state which have been conveyed by the husband 
 during his lifetime, nor, of course, to lands conveyed by 
 the husband in which the wife has barred her dower. 
 Even if under the age of twenty-one years she may so 
 join to bar dower in case of a sale for value or mortgage, 
 and she may also by deed release her dower to any person 
 to whom the lands have been previously conveyed. 
 
 R. S. O., Cap. 132. 
 
 Ontario Statutes, 1894, Cap, 41, 
 
 MECHANICS LIENS. 
 
 Every mechanic, builder, miner, labourer or other 
 person doing work upon or furnishing material to be used 
 in erecting, furnishing etc. an}' building or mine or placing 
 machines etc. therein has a lien upon the building or mine 
 for the value of the work done and materials etc. furnished, 
 provided that the work was done at the request or with 
 the consent of the owner or some one having an interest 
 
 171 
 
i 
 
 in the property. The lien binds only the interest of the 
 person at whose instance or with whose consent the work 
 was done or the materials etc. were furnished. A person, 
 however small his interest, who procures work to be done 
 or materials to be furnished renders his interest subject to 
 the lien, but cannot bind the interest of any other person 
 in the property unless the circumstances are such as to 
 shew that the work done was with the "privity" (not merely 
 the knowledge) of such other person. 
 
 A person may waive his right to a lien by express written 
 agreement. 
 
 A mechanic, labourer or other person performing labour 
 for wages upon the construction, alteration etc. of the 
 building or in connection with placing of machinery, etc. 
 in any building erection or mine, has a lien for such wages 
 not exceeding thirty days wages. 
 
 All persons employed by or furnishing materials to a 
 person entitled to a lien, may, provided their work was 
 done or their materials furnished in respect of the subject 
 of such lien, give notice of their claim to the owner within 
 thirty days and then acquire a charge on the money pay- 
 able to the lien holder by the owner. 
 
 Liens must be registered within thirty days after the 
 completion of the work, or the supplying or placing of the 
 materials, etc., or within thirty days after the last day's 
 labour for which the wages are payable. The lien may, 
 however, be registered belore the completion of the work, 
 and the safer course is to register the lien at once, as in case 
 the owner should dispose of the property to a purchaser 
 for value without notice, the lien holder would not be in a 
 position to enforce his lien as against such purchaser. 
 
 A lien 'not registered within thirty days ceases to exist, 
 unless proceedings are taken before that time to enfore it, 
 and the certificate of such proceedings is registered. Al- 
 though the lien has been duly registered it shall cease to 
 exist after the expiration of ninety days after the work has 
 been completed or materials or machinery furnished or 
 wages earned or the expiry. of the period or credit, where 
 such period is mentioned in the claim of lien filed unless 
 in the meantime proceedings are instituted to realize the 
 claim and a certificate thereof registered. 
 
 172 
 
Registration has no effect after six months unless re- 
 newed or unless proceedings are taken in the meantime to 
 enforce the lien. The full practice is set out in the Statutes 
 and there are provisions by which lien holders obtain the 
 benefit of any proceedings instituted by other lion holders 
 of the same class. 
 
 R.S.O. Cap. 126. 
 
 Statute (Ontario) 1890, Cap. 37. 
 
 Statute (Ontario) 1893, Cap. 24. 
 
 MINORS. 
 
 A person attains majority at age of twenty-one years 
 and until then cannot enter into a binding contract, ex- 
 cepting that a married woman may bar her dower while 
 under age. 
 
 PARTNERSHIPS. 
 
 All persons associated in partnership for trading, manu- 
 facturing or mining purposes are required to register within 
 six months after the formation of the partnership in the 
 Registration Division in which they carry on business, a 
 declaration setting forth their names and addresses and 
 the firm name, etc. (See form given by the Act.) 
 
 A similar declaration must be registered on a change in 
 the partnership, and a declaration of any dissolution of 
 partnership must also be registered. Allegations in the 
 declaration are not controvertible as against any party by 
 any person who has signed same. Persons signing the 
 declaration are to be deemed partners until a new declara- 
 tion is filed. 
 
 Every person carrying on business under a firm name 
 or in a name other than his own is also required to file a 
 declaration setting forth this fact. Penalties are provided 
 for the non-compliance with the statute. 
 
 An employer may by agreement allow an employee a 
 share in the profits of his business in lieu of or in addition 
 to his salary, and such agreement shall not create any 
 relation in the nature of partnership or entitle the employee 
 to call for an account, and any statement by the employer 
 of the net profits of such business by which he appropriates 
 
 ^71> 
 
»■ -^ 
 
 the share payable under such agreement shall be final and 
 conclusive between the parties. 
 R.S.O. Chap. 130. 
 
 LIMITED PARTNERSHIPS. 
 
 Two or more persons may forni a limited partnership 
 consisting of one or more geneial partners and one or 
 more special partners ; the latter contributing in actual 
 cash payments a specific sum to the common stock, and 
 being liable for partnership debts only to the extent of 
 such contribution. 
 
 The general partners alone are authorized to car^y on 
 the business, and any special partner who transacts ^ny 
 business on account of the partnership, or acts as agent, 
 attorney, etc., for the partnership, becomes liable as a 
 general partner. A s.iecial partner may, however, from 
 time to time examine into the partnership concerns and 
 advise as to management. 
 
 In case of insolvency of the firm, a special partner is 
 not allowed to claim as a creditor until the clamis of all 
 other creditors cf the partnership have been satisfied. 
 During the continuance of the partnership a special part- 
 ner cannot withdraw any part of the sum contributed by 
 him to the capital stock of partnership. He may, how- 
 ever, receive annual interest on the sum contributed by 
 him, provided the payment of such interest does not 
 diminish the amount of capital. 
 
 The partnership is formed by the recording of a certifi- 
 cate setting out — 
 
 1. The firm name. 
 
 2. The general nature of the business intend d to be 
 transacted. 
 
 3. The names and addresses of all the partners distin- 
 guishing general from special partners. 
 
 4. The amount of stock subscribed by each special 
 partner. 
 
 5 The period of commencement and termint^tion of the 
 partnership. 
 
 This certificate is to be signed by all tl " partners before 
 a Notary Public and is to be filed in the ofBce of the 
 County Court Clerk. 
 
 1/4 
 
 x<i 
 
The continuance of a partnership beyond the time men- 
 tioned in the original certificate must also be duly certi- 
 fied. Every alteration made in the names of the partners, 
 in the na<:ure of the business, or in the capital or shares 
 thereof, or in any other matters specified in the original 
 certificate shall be deemed a dissolution of the partnership, 
 and every such partnership carried on after any such 
 alteration has been made shall be deemed a general 
 partnership. 
 
 All business is carried on in the firm name in which the 
 names of the general partners alone appears. 
 
 This Act is very strictly construed and failure to cciply 
 with its terms renders a special partner liable as a general 
 partner. 
 
 R.S.O. 129. 
 
 WILLS 
 
 All wills must be in writing and properly signed at the 
 foot or end by the testator or some person under xiis 
 direction before two witnesscss who must sign in presence 
 of each other and also of the testator present at the same 
 time. A seal is not necessary. All erasures or interlinea- 
 tions should be initialed or signed in margin. No person 
 under twenty-one years of age or of unsound mind can 
 make a valid will. Any person mt'.y be a competent wit- 
 ness to a will, but a legacy or beneficial devise to him, 
 will be void. A witness may be executor. A will speaks 
 from the death of the testator, and affects only the pro- 
 perty held by him at that time. 
 
 A will is revoked by subsequent marriage (unless exe- 
 cuted under a particular power) or by a subsequent will 
 or codicil, or by testator destroying it with the intention 
 of revoking it. 
 
 175 
 
CSTABLlSHCO 1856 
 
 EPoiiii)ip?^^'(9 
 
 Xew York 
 
 Forward i/iq ahd 
 
 (UST0A\S AqE/iTS 
 
 Throuqh Ff.EiCiHT Rates made from Europe 
 
 to all points in canada and the united states 
 
 Publishers of UnitedStates Tariff 
 
 Aqencies in every part of the wo?^ld 
 
 V:""^ 
 
CONTENTS. 
 
 PAGE. 
 
 Customs Broker and Forwarder i 
 
 Canadian Commercial Lawyers 2 
 
 Hints for Importers " 
 
 Canadian Customs Tariff Act 7 
 
 Canadian Customs Tariff I4 
 
 Canadian Customs Ports of Entry, etc 126 
 
 Tables, Foreign Money 140 
 
 Tables, Weights and Measures 148 
 
 Resume of Commercial Laws of Ontario 153 
 
 P'orwarders, American and European 176 
 
 Imports Prohibited 122 
 
 Exports Prohibited , 123 
 
 Approximate Value of Packages 123 
 
 177 
 
 i^'\te' 
 
■5-H 
 
 BEATTY, BLACKSTOCK, 
 
 NESBITT & CHADWICK 
 
 Barristers, Solicitors, Notaries, &c. 
 
 OFFICES : 
 BANK OF TORONTO CHAMBERS, 
 
 TORONTO, ONTA RIO. , 
 
 W. H. BEATTY, T. G. BLACKSTOCK, G. T. BLACKSTOCK, Q.C., 
 
 W. NESBITT, E. M. CHADWICK, T. P. GALT, 
 
 W. H. BROUSE, D. FASKEN, A. MONRO GRIER, 
 
 H. ARMSTRONG, R. M'KAY. 
 
 Solicitors for— 
 
 The Bank of Toronto, 
 
 R. G. Dun «Sc Co., (Mercantile Agency). 
 
 Commercial Union Assurance Co., London, Eng., 
 The Manufacturers' Life and Accident Ins. Companies, 
 Credit Foncier Franco-Canadien, 
 
 The London and Ontario Investment Co., Ltd. 
 
 Solicitors and Legal Assessors i'or - The Board 
 of Trade, (City of Toronto). 
 
 London Correspondents:— Linklater, Hackwood, 
 Addisou & Brown, 2 Bond Court, Walbrook, E. C. 
 Bompas, Bi^choff, Dodgson «& Coxe. 4 Great Win 
 Chester St., E. C. 
 
 Glasgow Correapondents : - McGrigor, Donald & 
 Co., 172 St. Vincent Street. 
 
 Edinburgh Correspondents : Home & Lyell, W. 
 S., 39 Castle St. 
 
 Cable Address :—^* CHADWICK," TORONTO. 
 
 »78