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Les diagrammes suivants illustrent la mAthode. srrata to pelure, >n A n 32X 1 2 3 1 2 3 4 5 6 1 wr FRA HU THE COMPLETE / TAEIFF HAND-BOOK SHEWING THE OANADIAJS CUSTOMS TARIFF (NfEW TARIFF^ 1878), WITH THE VARIOUS CHANGES MADE DURING THE LAST THIRTY YEARS; ALSO THE BRITISH AND AMERICAN TARIFFS, IN FULL; AND THE MORE IMPORTANT PORTIONS OF THE TARIFFS OF FRANCE, GERMANY, HOLLAND, BELGIUM, ITALY AND SWITZERLAND; ALL TAKEN FROM THE BEST AUTHORITIES. COMPILED BY HUNTER. ROSE AND CO., 25 WELUNGTON STREET WEST. 1879. Entond aoeoidiiig to Aot of ParHammt of CmumIa, in ttas Tear 1879* by JOHN MACLEAN, In the Office of the Bfioirter of Agiionknrc. jSft„,ij»'J, tn An tmacrrmri n ■miTIB, BOrl AHD <».« PREFACE TO THE STEREOTYPED EDITION OFTBB COMPLETE TARIFF HAND-BOOK. I -ii; ■ rriHE great change made in Oanadian eoonomioal policy, during the -^ Parliamentary Session of 1879, renders necessary a new edition of the present work, which is now issued under the title of " Thb C' mplbtb Tariff Hand-Book." The new tariff is given in full ; with t^he old duties, the new duties, and the American duties on corresponding articles in parallel columns. Official interpretations of the new tariff, as given in a Customs circular of recent date, are added. In the first edition was a table of the principal American imports for one year, 1876 — with columns giving quantities, values, duties and actual percentages of duties on values, which is now replaced by a more extended table for 1878, giving all the above-mentioned items, and, in addition, the average value per unit of quantity. With a view to possible changes in details of the new Canadian tariff, the portion of the book relating thereto is interleaved with writing paper, left blank, on which future changes may be recorded. By this means, it is believed, the new book may be made useful for a number of years yet to come. It has besides a permanent value as a record of Canadian tariff changes during thirty years, and of what the American tariff stood at when the last great change in Canadian policy took place. It has been su^ested to the compiler that extracts from European customs tariffs, more extended than those given in the first edition, might be desirable. But as many European commercial treaties are about to PRBTACB. mm expire, and an the coming year will almost certainly witnecw important chanf^res in several countries, it was not deemed worth while to extend the record of old tariffs, destined soon to be replaced by new ones. In all probability the new tariff just adopted by Glermany, and the new French tariff now being framed, but not expected to be completed until near the close of the present year, will powerfully influence the action that other European countries will shortly take. Under these circum- stances the brief extracts given from several Continental tariffs are simply repeated, with the intention chiefly of showing European systems of classification. The enlarged stereotyped edition is offered to the public as being really and truly what it professes to be — a Complete Tariff Uawl-Book for Canada and the United States. It is this to begin with, having much other interesting matter thrown in. The American and Canadian tariffs, as now in force, are given in fuU, with several pages of sections of Acts and oflicial interpretations; and a special value attacliee to the record of former tariff changes in Canada. It is hoped that the complete « work will be found of interest, not only to the Canadian public, but also to commercial men in Britain and the United States, and even in distant British Colonies No other tariff book embracing both Canada and the United States has been published ; and no other is so likely to prove of permanent value. "'^ \x !■ i-'v; .- j^;. . ,^ Toronto, Canada, August, 1879. J. IISTTROD LTOTION. — -• m « i On the question of Protection and National Policy for Canada the recent generaj election was decided, with a change of Qovemmeut as the immediate result. The reconstruction of the tariff is the single problem that more than any other now occupies the public mind, and that must for some time to come continue to engage a principal share of public attention. Under these circumstance*, it is certainly desirable that precise information regarding the customs tariffs of our own and other countries should be placed before the Canadian people in con- venient and accessible form, and at a price compatible with a considerable degree of popular diffusion. It is not enough that two or three dozen leading statesmen of both parties, and a few hundred members of Parliament and other public men, should be able to make exact comparison between our own and foreign tariffs, and between our own as it now is and as it has been in years past. For the general public to form anything like an intelligent judgment of what our states- men may propose and oppose respectively, a fair measure of information as to actual facts is absolutely necessary. Nothing to serve thii purpose of conveying such information to the Canadian people generally has ever yet been placed within their reach, and it may confidently be afiirmed that it is a real want which this little volume is intended to supply, and a very pressing want, loo, at the present time. The compiler has endeavoured to present, in the first place, a view of the Canadian tariff as it ik, also of the changes it has undergone during the last thirty years. This takes us back to Old Canada, then consisting of the Pro- vinces of Quebec and Ontario only, and to a \Minod a few years anterior to the Confederation movement. Three different tariffs are given in full — that of 1859, of Old Canada, because it and the tariff of 1858, of which it was an enlargement and expansion, were the first ever framed in this country for the avowed purpose of developing home manufactures, and in obedience to a popular demand ; that of 1868, because it put the finishing touches to the tariff of 1867, which was the first enacted under Confederation ; and the present tariff, for the very obvious rea- son that it is the one now in force. These are given in schedule form, as in the original Acta ; and the latter also in the form of alphabetical arrangement. A summary of the various changes in excise duties during thirty years is also given. Under the proper heads vrill be found a concise statement of all the * The old klphabetical Hot is not given in thin tidition ; the more eUbonte deUula of the official text of the new tariff rendering it unneoeiury. IMTRODUCmON. obMgM in ihe Canadian lugar dutiea during the pait thirty yean ; and an •Mount of the tea duties aa affected by the legislation of 1872 and subsequent years. A specially interesting part of the book is that wherein the Canadian and American duties on a number of leading articles of commerce are given in parallel columns, for the purpose of ready comparison. The American tariff, in schedule form, is taken from the fourth edition of Morgan'$ United iitatu Tariff, 1876, since which time few alterations of any account have been made. But, in order to insure accuracy up to the present time, the revised proofs have been corrected by Heyl's large United States Tariff Book of latest date, the use of which was kindly furnished for the occasion by Hon. W. G. Howells, American Consul at Toronto. The subject of reciprocity with the United States is naturally connected with that of the trade policy of Canada. For this reason there are given in these pages the Draft Treaty of 1874 ; the official Memorandum of that year's negotia lions, by Sir Edward Thornton and Hon. George Brown ; and Mr. Brown'g speech in the Senate the year following, in explanation. These documents are of permanent value, not merely as a record of the negotiations of 1874, but also as constituting c magazine of facts and figures relative to the operation of the old Treaty, and to the course of trade between the two countries during a long period of years. Whether we think Reciprocity with the Qreat Republic a good thing for Canada, or whether, as do some, we believe it to mean in effect com meroial annexation, with the political extinction of the Dominion as the inevitable consequence, and that the separate existence of our " new nationality " is best assured without it — matters not. Thirteen years of Reciprocity, and the effort of 1874 for its reotoration, are upon the record, and cannot properly be omitted in the present connection. The principal object of the book being to do some- thing never done before, viz., to publish to the Canadian people what the figures of the American Tariff actually are, and to put plainly before them the hard facts of American commercial policy— some ninety pages, or more than half the space, are devoted to this and the subject of Reciprocity together. The extracts from the French tariff (general), are translated from a copy kindly lent for the purpose by Mr. C. O. Perranlt, French Yioe-Consul at Montreal. The extracts from the French tarih on British goods, under the Anglo-French Treaty, and the portions given of the larills of Germany, Holland, Belgium, Italy and Switzerland, are taken from an official Return made to the British House of Commons in 1876, being therefore up to a comparatively recent date. In this Return the equivalents of the foreign import duties are given in English money, weights and measnres, by which the English or Canadian reader, looking over the figures, is saved much troublesome calculation. Without this important convenience, indeed, the tariff figures of Continental Europe would be of little practical use to the general public, either in England or Canada. m A INTRODUCTION. vii K m A The Return referred to includee the tariffk of duties levied un bniiih goodi by aeventeen different conntriee, and the dutiable goods are divided into eleven different clawee, the whole making over two hundred pages of a Urge book. To have reprinted all this would have made, not a " Hand-book," but a bulky and expensive volume, which for present purposes was out ot the question. A selec- tion was therefore made, in the first place, of France, Qermany, Italy, Holland Belgium and SwitaerUnd (three great States and three small States in the European family), as fairly representative of Continental tariff systems generally, Ne^t, a further selection was made of the most important classes of manuCsctures, which are Nos. 1, 2 and 3 in the list, as follows : — 1. Yams and thread : — Cotton, linen, silk and wool 2. Woven manufactures : — Cotton, linen, silk and wool * 3. Metals, unwrought and wrought : — Iron and steel. These classes are the most important in the list, not only from a commercial or mannfacturing point of view, but also because they form the principal battle- ground in the contest between Protection and Free Trade. It is with reUtion to these classes of goods that the issues between the two opposing trade systems are most sharply defined and most hotly disputed. In the present connection they are the most interesting of all to the Canadian public, for the reason that, in the various classifications and rates adopted by the six countries named, we are introduced to European Continental methods of dealing with the problem of apportioning taxation on all grades of production and finish, from the crudest raw material to the last achievements of manufacturing skill. In no other classes of goods are the difiKculties of the problem referred to so great and of so much national importance ; and in no others is European skill in overcoming these difficulties so well illustrated. The French tariff in particular, as a model of perfection in classification and effectiveness in working, is well worthy of oui' careful examination. The com- piler makes distinct claim that, in selecting the six foreign European countries named, he has by no means favoured the Protectionist side, but has done ample justice, if not indeed more than justice, to the Free Trade side of Continental tarifa practice. , , ' Having honestly endeavoured to make the book a real •' Tariff Hand BOOK," ofapopnlarcharacter and suitable for the general public, the compiler hopes that the mass of useful information compressed into its small compass will be found acceptable, both by Free Traders and by Protectionists. Toronto, November, 1878. / , . .a - , ■ 5 m v>i:M's»*t ft»-.;j.l;'< CONTENTS. rtm. PstrAoa TO THB Rtkbbotymd Enmoif— Complete Tariff Hind Book iii lirmoDcoTioK v TAKirr OHAirawi m Oavada— A Reriew of Thirtj TeMv- 1849 to 1878 9 Tamff or 1869—01(1 0»nad» 13 Dominion Tariit of 1868 , 19 Tariff in Forcb up to March U, 1879 2B Sugar Dutibs. Canada and other Countries, with reriew of 30 yean' changes in Canada 32 Tka anp Coffer Dutirs. Legislation of 1873 and 1874 36 Oahadian Exoihr Dutibs 36 Orbat Britain. Customs Duties 38 " '« Excise Duties . 39 Unitrd Statbm Tariff. Schedules in full 40 U. S. Internal Revenue Taxes 85 :^^ *' '♦ Rates of Drawback on Exports 88 American Tariff on Woollen Ooods — Memorial of Yorkshire Chambers of Commerce 92 Rbciprooity. The Draft Treaty of 1874 97 Memorandum of Negotiations 102 Hon. Mr. Brown's Speech in the Senate, Feb. 22, 1876 IIG Fkknch Tariff (General). Extracts from 134 Various European Tariffs : French Tariff under British Treaty. Extracts from 138 Jt Extract from Tariffs of Germany, Holland, Belgium, Italy, and Switser- !«. land 145 Table of Foreign Weights, Measures, and Money 157 Addinda. Canadian Imports and Exports 158 British Import Duties on Iron for 147 years— 1679 to 1826 160 Canadian Tariff of 1879— With the Old Duties, the New Duties, and the American Duties, in Parallel Columns 161 , Intrrpretation of Clauses in the New Tariff— From Customs Circular of July 9, 1879 181 Tarle of Principal Ambrioan Imports for Onb Tbab — With Quantities, Values, Duties, Values per unit of Quantity, and Actual Percentage of Duties on Values 188 French Dutibs on Canadian Ships — American Siigar Drawbacks 207 7 ~1 TARIFF CHANGES IN CANADA. A REVIEW OF THIRTY YEARS— 1849 TO 1878. Thirty yean ago the Ouitoras Tariff of OM Cana'la appeared to be one for revenue oaly : we lee no indication of any purpose of Protection in the duties then imposed. By the Customs Act of 1849 there was charged upon all goods, wares, and merohimdise, not otherwise charged with duty, and not enumerated in the free list, the general duty of 12^ per cent. Leaving out bar iron and other heavy iron goods, which paid only the nominal duty of 2^ per cent, this inoludid the bulk of the country's importations of manufactured goods. In 1856 Ihe duty on general merchandise was raised to 15 per cent, and on manufactures ofleather, and of India rubber, a duty of 20 per cent was imposed. The year 1858 witnes- sed a revolution in the commercial policy of Old Canada, and the inauguration of Protection for the avowed purpose of developing home manufactures. The following is the 20 per cent list of the Customs Act of that year : — i Anchovies, lardines, and all other fish preserved in oil. Argentine, alabetta or alabata, and Ger- man silver luanufaotures. Articles embroidered with gold, silver, or other metals. Baskets, and all other articles made of grass, osier, palm leaf, straw, whale- bone, or willow, not elsewhere speci- fied. Beads of every description. ^> ■, \ Billiiurd tables, and furnishings . Bagatelle boards <• '• Blacking. Bracelets, braids, chains, curls, ringlets, or head-dresses of any kind, composed of hair, or of which hairis a compon- ent part Brooms and brashes, not elsewhere speci- fied. Cameos and mosaic8,real or imitation.when set in gold, silver or other metal. Gapers, piodes, olives, and sauces of all kinds not elsewhere specified. Candles and tapers — ^wax, spenn, Belmont . sperm, stearine, adamantine, and com- position. Chandeliers, girandoles, gas fittings. Caitis^ or parts of carriages, not other- wise specafied. Cabinet ware or furniture. Cocks, i»^ and coupling joints. Osipeta ana hearth mgs, velvet, Brussels, tiqMstry, Turkish, Persian, and other kinds. Oonfeotionaiy, not elsewhere specified. ■';'■ SOnEDXJLE. ' ' Tai'LB of Duties of Customs Inwarda. 'Te ^'"l^owing goods shall be chargeable with duty according to the value llMnof, at the rates hereinafter mentioned : — Goods paying One Hundred per cent, - ^ 'i . ji.'J Brandy, ; - ;* i^^j. r Gin, - ' •m.?. Cordials, Rum, Spirits and strong waters, including Spirits of Wine, and Alcohol not being Whiskey. ''1 Goods paying Forty per cent, from Ist JuTie, 1859, to 30/A June, 1860, both day» inclusive. " Thirty-five percent, from 1st July, 18G0, to 30th June, 1861, both days inclusive. " Twenty-five per cent, from 1st July, 1861, to 30th June, 1862, both days inclusive. " Fifteen per cent, upon, and after the 1st July, 1862. The present duties "\ Sugar, refined, whether in loaves or lumps, can- 1 40 per ct. remain in force f died, crushed, or in any other form; White Bas- J 35 " until the end off tard sugar or other sugar equal to refined in j 25 '• May, 1859. ) quality. U5 " • Goods paying Forty per cent Cigarsi Goods paying Thirty per cent, from \st June, 1859, to 30.V Tea. the year 1859. ) ( 15 per et .(10 " I 6 " Goods paying Thirty per sent. Almonds, Walnuts and Filberta Ginger, Pimento, and Pepper, ground. Mace, Nutmegs and Cinnamon. Nuts of all kinds. Patent Medicines, and Medicinal j^reparations not elsewhere specified. Spices, ground. Snuff. Wines of all kinds. Currants. 'S • ' Dried Fruit Figs. Coffee, ground or roasted. Blacking. Tobacco, manufactured. Soap. Starch. Ale, Beet and Porter. C-.'i yyn/n a -.o) iX.'' 'i. s^.. '* ,••,• Ooods paying Twenty-five per cent. »• '■"! Manufactures of Leather, vi«. : " " - Boots and Shoes. ' '. ' Harness and Saddlery. Clothing or wearing apparel made by hand or sewing machines Oooda paying Fifteen per cent. Book, Map and News-printing Paper, t , i ,, . *. ., ,-j Goods paying Ten per cent. ...T ■:Ui^ii > ■•^A' Anchors, 6 cwt and under. Books, printed ; periodicals and pamphlets, not being reprints of Briti'^h copy- rights, nor blank account books, or copy books, or books to be written or drawn upon ; and excepting, also, Bibles, Testameuts, Prayer Books, and Devotional Books. Brass in bars, rods or sheets. Brass or Copper Wire and Wire Cloth. Cameos and Mosaics, real or imitation, when set in gold, silver, and other metal. Canada Plates, Tinned Plates, Galvanized Iron, and Sheet Iron. Copper in bars, rods, bolts or sheets. * Th*t is— 16 per o«at. the fint yew, 10 the seoond. and 6 the third. «i T •w both ays ct iA • . > IS ;• ■-> I ^I'i /^hf-M^ .xJfDJr. J,' TAHIFF OF 1869 (OLD CANADA). Silk Twist for hate, booto and shoes. iMn, Bar, Rod or Hoop. " Nail and Spike Rod. " Hoop or Tire for driving wheels of looomotiyes, bent or welded. '• Boiler PLite. " Railroad Bars, Wrought Iron Chains and SpikesL *' RoUed PUte. Jewellery and Watchea '"'^'; , '. Lead in sheets. Maps, Gharto and Atlases Saiu, ready-made. ^,,: S^^^ts of Turpentine. : ; • Steel, wrought or cast. Cotton Candle Wick, Cotton Yarn and Cotton Waipi, White Lead, dry. Plaster of Paris, ground and calcined. Hydraulic Cemept, ground or calcined. Red Lead. ,;;,,.. , , -, Litharga Phosphorus. mi , . Medicinal Roots. Drain Pipes for agricultural purposes. Engravings and Prints. Straw, Tuscan and Grass Fancy Plaits. Tin, granulated or bar. Tubes and Piping, of copper, brass or iron, when drawn. . Zinc or Spelter, in shecu Locomotive and Engine Frames, cranks, crank axles, railway car and locomotive axles, piston rods, guide and slide bars, crank pins, connecting rods, steam- boat and mill shafts and cranks forged in the rough. ;.»'! •Ji J.i' ■. . -' • '' ■.-.A H ' ' . .:. 1.^ ■■}. ,: ' i'm- ■-:■:■ f ■-■*; .-■-■ii.;^, ■'.V ■ '.'■: ' 'i '-'■■ .1 v; ^ Goods paying Twenty per cent. t- I V AtL ARTIdLBS NOT HEREINAFTER ENUMERATED AS CHARGED WITH AN AD VAL- ORBII DUTY, OR HEREINAFTER CHARGED WITH A SPECIFIC DUTY, OR Dl- .,• GLARED FREE OF DUTY, SHALL BE CHARGEABLE WITH A DUTY OF TWfiNTT P*B GBNT. ON THE VALUE THEREOF. Ooods paying Specific Duties. ..'■[ py- or ind tal. - ^ Whiskey of any strength not exceeding the strength of proof by Sykes' hydrom* eter shall be chargeable with a duty of eighteen cents per gallon, and so in proportion for any greater strength or less quantity than a gallon. Table of Free Goods. Adds of every description, except Vinegar. AcidB of every descnpnon, except v inegar . Agricultural Societies — seeds of all kinds, fanning utensils and implements of kusband^y, when apecialfy imported byV for' the encouragement of agri- culture' Alum. Anatomical preparations. ' Anchors, over 6 cwt. AnimaU of all kinds. Antimony. Antiquities, collections of . f?,0" -?r ■■Bin mmmmmm 16 THE TARIFF HAND-BOOK. Apparel, wearing and other penonal ef- feota, and implementa of huabandry, (not merohanmae) in actual use of per- sona coming to settle in the Province and aocompanyins the owner. Apparel, wearing, of British subjects dy- ing abroad. AxgoL Arms for the Arm^ or Navr and Indian Nations, providing the duty otherwise payable thereon would be paid or Dome by the Treasury of the United Kingdom or of the Province. Ash. Pot, Pearl and Soda. Bark, Tanners'. Bark, used solely in dyeing. Barley, except Pot and Pearl . j i s V7 n i •> ' Barley MeaL Beans. Bean Meal. Bear and Bigg. Bear and Bigg Meal. Berries, useddolely in dyeing. Bibles, Testaments, Prayer-Books, and Devotional Books. Bleaching Powder. Bolting Cluths. Borax. Bookbinders' tools and implements. Books, Maps and Charts, imported, not as merchandise, but as the personal Ef- fects of persons arriving in Canada to become bond fide residents of the Pro- vince. Bottles containing Wine, spiiituous or fermented Liquors of officers' mess. Brandy imported for officers' moss. Bran and Shorts. Brimstone. Bristles. Broom Com. ' ' / Buckwheat. ' >•' • Buckwheat Meal. Bulbs and roots other than Medicinal. Bullion. Burrstones, wrought or unwrought, but not bound up into Mill-stones. Butter. ^ Coin and Bullion. ' ' - Cabinets of Coins. Cables, Iron chain over | of an inch dia- meter. Cables, Hemp. " Grass. • ■ Carriages of travellers, and carriages em- ployed in carrying merchandise (Hawkers and Circus Troupes ex- cepted^. Casks, Ships' water, in use. Caoutchouc or Indian Rubber, and Ghitts Perohs, unmanufactured. i'.t ur '■I Cement, Marine or hjrdraultc, ungronnd. Charitable Societies-— donations of olotii- ing for gratuitous distribution by any charitable society. Cheese. Clothing for the army or navy, or Indian Nations, or for gratuitous distribution by any oharitabie society. Coal. Cochineal. ; , Coke. Commissariat Storei Copperas. Corkwood or the bark of Corkwood tree. Com, Indian. Cotton and Flax-wastOi ^" Cotton WooL Cream of Tartar in Crystals. Diamonds and Precious Stones. Drugs used solely in dyeing. Dye stuffs, viz. : Bark, Berries, Drugs, Nuts, Vegetables, Woods, and extract of Logwood. Earths, Clays, and Ochres, dry. Eggs. i . Emery, , j Emery, Glass and Sand-paper. ■ Felt hat bodies, and Hat Feit. i ' ^ Firebrick. Firewood. ■ • . ;. ^ ; Fish. " Oil, in its cnide or natural state. " Products of, unmanufactured, j ' Fishing Nets and Seines. Fish Hooks, Lines and Fish Twines. Flax, Hemp and Tow, undressed. Flour. Fruits, Green. Fruits, dried, the growth of the United States only, while the Reciprocity Treaty is in force. Furs, Skins, Pelts, or Tails undressed, when imported directly from the United Kingdom or British North American Provinces, or from the United States, whilt^ the Reciprocity Treaty is in force. Gems and Medals. Gold Beaters' Brim Moulds and Skinii. Gravels. ^ '■» Grains — Barley and Rye. , » . ii \q Beans and Peas. Bear and Bigg. '* Bran and Shorts. Buckwheat. Indian Com. Oats. Wheat. Meal of above Graina Grindstones, vrrought or unwrougkk Gums and Rosins, in a crude state. // -A .A. ' id. oth- any lian tion TARIFF OF 1869 (OLD CANADA). 17 ract ted sity ed, bhe rth bhe ity i r. \ \ Gypium or Platter of Paris, grouud or un- ground, but not oaloine -■!"'"'^' '■ >■ ■'.■.' ' ■'■■,' -•'•'( ■• ■:■■ . . -..»'(). Ill 1 .( . ' i • I'J ■, ■. ■.:i<. ,■1 J -. v» ir '■ .1 ,'1 -■^.'.(.V ■^:.- :J'f , ? i CANADIAN TAJUrr OF 18681. U M CANADIAN TARIFF OF 18G8. re in of t K N « 2. In lieu and inatead of the duties of CusUmt imposed by the Act hereinbefore died, there shall he raised, levied, collected and pa>d, upon the goods enumerated in Schedules A and B to this Act, imported into Canada or taken out of Warehouse for eonsumption therein, the several duties of Customs respectively set forth and described in the said Schedules A and B, the duty of ffUem, per centum ad valorem being payable upon all goods not charged with any duty, and not declared free of duty. SCHEDULE A. Goods Paying SpKomo Duties. * ' a *!.• - "''LM , /•.■,■■■•' '-^ ,.*• .:...■ ■,■ ''. ':-■"-. , -t-: ■ .;' .'' ' '■: .!;■ . Duties. Animals, viz :- - $ cts. Horses Per Head 16 00 Horned Cattle i - «« IQ 00 Swine « 2 00 Sheep " 1 00 Acid — Sulphuric Per lb. OJ Butter " 04 Cigars :— Value not over $10 per Mille Per Mille. 3 00 Do over 010 and not over $20 - - - - " 4 00 Do over $20 and not over $40 ..." 5 00 Do over $40 " 6 00 Cheese Per lb. 03 Coffee, green '* 03 Do roasted or ground " 04 Chicory or other root or vegetable used as Coffee, raw or green " 03 Chicory, kiln-dried, roasted or ground " 04 Fish, salted or smoked " 01 LardandTallow " 01 Meats, fresh, salted or smoked " 01 Malt Per Bushel 40 Oils, viz : — Coal 9Ed Kerosene, distilled, purified and refined • - Per Gallon 15 Naphtha, Benzole and Refined Petroleum - - • - " 15 Products of Petroleum, coal, shale and lignite, not otherwise specified " 10 Crude Petroleum " 06 Soap, Common Per lb. 01 Starch •* 02 Spirits and strong waters, viz : — Brandy, Gin, Rum, Whiskey, Spirits of Wine, Alcohol Bit- ters containing Spirit, Vermouth and other Spirituous Liquors of whatever strength, not otherwise specified, 20 THE TARIFF HAND-BOOK on every gallon of the strength of Proof of Sykes' Hydro- meter, and so in proportion for any greater strength, and for every less quantity than a gfulon . . - o 80 Cordials Per Gallon 1 20 Perfumed spirits " 1 20 Tinctures - . . <• 63 ' SUGAR AND MOLASSES. Sugar : — All Sugar equal to, or above No. 9, Dutch Standard, twenty-five per centum ad valorem, and a specific duty of one cent per lb. Below No. 9, Dutch Standard, twenty-five per centum ad valorem^ and a speci- fic duty of three-fourths of one cent per lb. Oano Juice, Syrup of Sugar or of Sugar Cane, Syrup of Molasses or of Sorghum, Melado, Concentrated Melado, or Concentrated Molasses, twenty-five per centum ad valorem, and a specific duty of five-eighths of one cent per lb. Sugar Oandy, brown or white, and Confectionery, twenty-five per centum ad valorem, and a specific duty of one cent per lb. Molasses, if used for refining purposes, or for the manufac- ture of sugar per 100 lbs. 73 Molasses, if not so used, twonty-five per centum ad valorem. ■;.■■■-■, . ■. vf..- , SCHEDULE B. 1 ' 1 , . T. .1-.: GOODS PAYING TWENTY-FIVE PER CENTUM AD VALORKM : — Cassia, ground. j .. ,. Cinnamon, ground. Oinger *' .. Mace. .. . , ; Nutmegs. . \ ; _ .. Pepper, ground. , ii .' Perfumery, not otherwise specified. . ., ^ ,„; ,• oiJO Perfumed and fancy Soaps. . \"""' ! Pimento, ground. Playing Cards, Proprietory Medicines, commonly called Patent Medicines, or any Medicine or Preparation of which the recipe is kept secret, or the ingrediente whereof are kept secret, recommended by advertisement, bill or label for the relief or cure of any disorder or ailment. , vv^ '«: ;) GOODS PAYING TEN PER CENTUM AD VALOREM: — Sole and Upper Leather. . GOODS PAYING FIVE PBB CENTUJI AD VALOREM:— Books, periodicals and pamphlets, printed, — not being foreign reprints of British Copyright Works, nor blank account books, nor copy books, nor books to be written or drawn upon, nor reprints of books printed in Can- ada, nor printed sheet music. CANADIAN TARIFF OF 1808. 11 Iron— vis: — Bar, Rod, Hoop, and Sheet Canada plates and tinned plates. Nail and Spike Rod, round, square and flat. Rolled plate and Boiler plate. Wire. Type. ^ GOODS PATINO AD VALOREM AND SPECIFIC DUTIES. •* Ale, Beer and Porter, ten per centum ad valorem and a specific duty of five cents per Gallon in Casks, and seven cents per Oallon in bottles. (5 quart and 10 pint bottles to be held to contain a gallon.) Tea, Black, fifteen per centum ad valorem, and a specific duty of three cents and one half of a cent per lb. Do. Oreen, including Japan, fifteen per centum ad valorem, and a specific duty of seven cents per lb. Tobacco, manufactured, except Cigars, and including Snuff, five per cent, ad val- orem, and a specific duty of fifteen cents per lb. Wines of all kinds, including Ginger, Orange, Lemon, Gooseberry, Strawberry, Raspberry, Elder and Currant Wines, twenty per centum ad valorem, and a specific duty often cents per gallon. (5 quart and IC pint bottles to be held to contain a gallon.) following packages, that is to say : — Bottles, Jars, Demijohns, Brandy Casks, Barrels or Packages in which Spirituous Liquors, Wines and Malt Liquors are contained, and Carboys containing Sulphuric Acid, and all goods not enumerated in any of the Schedules to this Act as charged with any other duty, and not declared to be free of duty, shdl be charged with a duty of Customs of fifteen per centum ad valorem. 7 The SCHEDULE rnEE GOODS. Abts avd Soibnob : Anatomical preparations. Botany, specimens of, Cabinets of Antiquities. " Coins. ' «« • Oems. ** Medals. Drawings, not in oil. , Gtems. Medals. -:-'? ^ ^ ■■■"' Mineralogy, specimens of. Models. Natural History, specimens of. Sculpture, specimens of. Works of Art, viz : Busts — Natural size, not being casts nor produced by any mere mechanical process. Casts — As models for the use of schools of design. Paintings — In oil, by artists of well known merit, or copies of the old mas- ters by such artists. Statues — Of bronze, marble, or alabaster, natural size. Dbuos, Dtb Stuffs, Oils and Ooloubs, not klsewhbrb spbcifikd, viz : Acids of every description, except Acetic and Sulphuric acid and Vinegar. Alum. Antimony. Argol. Bark, when chiefly used in dyeing. Barilla. Berries, when chiefly used in dyeing. Borax. Bleaching Powders. Brimstone in roll or flour. - —''-* • — Colours and other articles, when imported by room paper makers and stainers. to la used in their trad** oaly, via : Bichromate of Potash. jSf/iSir- ZBB TABirr HAND-BOOK. Bias BlMk. Britiah Gum. OhineM Blue. Lkkes, wMurlet and morone, in pulp. Pari* and pennanent greena. Satin and fine waahed wliito. Sugar of Lead. Ultra Marine. Umber, raw. '" Cream of Tartar, in Oryatals. Druga, when okiefly used in dyeing. Indigo. Kelp. Kryolite. Metallio Oxides, dry, ground or unhand, waahed or unwashed, not oalomed. Nitre. Nuts, when chiefly used in dyeing. Ochres, dry, ground, or unground, washed or unwashed, not calcined. Oils, Cocoa Nut, Pine and Palm, in their natural state. Phosphorus. Red lead, dry. : ' . > .<■ > Roots, medicinal, in their natural state. Sal Ammoniac. Sal Soda. m I ■• >■■ Saltpetre. Soda Ash. ' . , ' Soda, Caustic. ' 'i Soda, Nitraie of ■ * * • ' Soda, Silicate of Sulphur in roll or flour. Vitriol, blue. Vegetables, when chiefly used for dyeing. White lead, dry. Whiting or whitening. Woods, when chiefly used in dyeing. Zinc, white, dry. MXNUFAOTUBES AND PbODUCTS OF MaND- TURSS : Anchors. , ,^ Ashes, Pot, Pearl and Soda. Bread and biscuit from Great Britain and the B. N. A. Provinces. Bolting^ cloth. -' Book-bmders' tools and implemonti. Brim moulds for gold beatora. Burrstones. , ,{ Candle wick, cotton. ... Cement, Marine, unground. Cement, Hydraulic, do. , '{-^^iw Church Bells. Clothing — donations of, for charitable in- stitutions. Communion Plate. Cocoa Paste, from Qreat Britain and the B. N. A. ProTinces. Coin and Bullion, except United States sijlTer coin. Cotton Netting, for India Rubber Shoes. Cotton Waste. Cotton Wool Drain tiles. Duok for belting and hoae Emery paper and emery cloth. Electroty(le Blocks, for printing purpoiei, Fanning implements and utensils, when importeoi by Agricultural Societies for the enoourasement of Agriculture. Felt, for hat* ana boots. Fire Brick. Fire Endnes— Steam — when imported by the Municipal Corporations of Cities, Towns and Villages, for the use of such Municipalities. Fish hooks. Nets and Seines, Lines and Twines. Flax Waste. Glass paper and Glass oloth. n> • . , " Gold Beaters' Skin. Gold Leaf. Hoop skirt manufacture, the following ar- ticles for, Crinoline thread for cover- ing Crinoline wire, clasps of tin and brass, slides, spangles and slotted tapes, and flat or round wire uncov- ered. Junk. Linen Machine Thread. Lithographic Stones. Lumber, plank and sawed, of mahogany, rosewood, walnut, ohrary and chest- nut, and pitch pine. Machine Silk Twist. Machinery, when used in the original con- struction of Mills or Factories, not to include Steam Engines, Boilers, Water Wheels, or Turbines. Nails — Composition. < Nails — Sheathing. Oakum. - - - • Oil Cake. Pliilosophical instruments and apparatus, including globes, when imported by and for tne use of. Colleges and Schools, Scientific or Literary Socie- ties. , ^, Platers' Leaf. Printing Ink. Printing Presses, except Portable hand- printing presses. Prunella. Plush, for hatters' use. ;|' Rags. Sand paper and Sand cloth. Sliips' Binnacle Lamps. Blocks and patent bushes for blocks. Bunting. Cables, iron chain, over one-half qt an inch, shackled or swiv^ed, And the foUowing articles, when used / > for ships and vessels "only, vii. : Cables, hemp, and grass. Oonlage. Sail cloth, or canvas, from No. 1 to 6. Varnish, black, and bright. BUver Leif. Spikes — composition. Straw Plaits, Tuscan and Grass, fanqr. Stereotype Blocks for printing purposes. Treenails. Twists, silk, tor hats, boots and shoes. Veneering of wood or ivory. Weaving or tram silk, for making elastic webbing. Weaving or tram cotton, for making elas- tic webbing. Wire cloth, of oras" and copper. Woollen netting, for India-rubber shoes. Mbtais — Brass — Bar, rod, sheet and scrap. Cranksfor Steamboats, forged in the rough. Do Mills, do do Copper, 'in pig, bars, rods, bolts and sheets, and sheathing. Iron of the descriptions following :— Scrap, galvanized or pig. Puddled, in bars, blooms and billets. Bolts and Spikes, galvanized. Locomotive Engine Frames, Axles, Cranks, Hoop Iron or Steel for tires of wheels, bent and welded. Crank Axles, Piston Rods, Guide and Slide Bars, Crank Pins, Connecting Rods. Lead in shc«t or pig. Litharge. Railroad Bars, and frogs, wrought iron or steel Chairs, wrought iron or steel Fish Plates, and Car Axles. Shafts for Mills and Steajnboati, in the rough. Spelter, m blocks, sheets or pig. ^eiel, wrought or cast in ham and rods. rc 0' plates qut mould«d. to any form, but not Tin, in bar, blocks, pic or grannlfttad. Tubes and piping— of bnsi, oopptr or iron, drawn. Ttjm Metal, in blocks or pigi. Wire, of brass or copper, round or flat. Yellow Metal, in bolta, burs and for disath- ing. Zinc ill sheets and blocks and pigi. Natural Pboduuts : Bristles, Broom Com. Bulbs. Caoutchouc, onmanufaetored. CUys. Cold and Coke. .!»< Cocoa, bean and shelL Corkwood. ' Corkwood Bark. Diamonds, unsat. . Earths. ' '..•' . Eggs. ' • • '.•>/; Emery. ^' '• •, ^.".t '." Flour, Wheat and Ryo. fx/ >»»• ■/- ■ Fibre, Mexican. Fibre, vegetable, for manufaoturing pur- poses. . , . . ' 1 Fibrilla. ,r. Flax, undressed. ^ Fire Clay. . , . . Fire Wood. ' Fish, fresh, not to include Oysten or Lob- sters in Tins or Kegi. Fish Luit .>v» i< • •/ Furs, undressed. .f ..ri ; Grain of all kinds. .!(' ' '' Gravels. Grease and Grease Scrap. Gum Copal. ^ i : Gutta Peroha, unmanufactured Gypsum, not ground nor caloinea. Hair, Human, Goat, Angola, Thibet, Horse, Hog and Mohair, unmanufac- tured. . .- >.: . *■ . . .. . . Hay. .( M - / Hemp, undressed. • ' ' • ■•. i. >• '.'''. Hides. f. Hops. , !'.. .:> Horns. r, . '♦' Indian Com. ^ Indian Meal. '' 'wb-. India Rubber, unmanufactured. Manilla Grass. Manures. Marblo in blocks unwrought, or sawn on two sides only, or slabs sawn from such blocks, having at least two edges nnwroueht. Moss for Upnolsterv pturposea. Ores of Metals of aU kinds. Osiers. Pelts. r .'-i Ba gis .i^^„ jjg BB Btii 24 THE TABIFF HAND-BOO& J Pipe Clay. •( i Piidi. PUntc Plaster of Pari*, not ground nor oaloined. Precious Stones, unset. Ratta.i for chair makers. Roots. Rotin. ' Salt Sand. Sea Grass. Seeds for agricultisral, horticultural or manufacturing purposes. Shrubs. Skins, undressed. Slate. Stone, unwrought. Tails, undressed. Tanner's Bark. Tampico, wliite and black. Tar. Teasels. Tobacco, unmanufaoturod. Tow, undressed. Trees. Turpentine, other than spirits of. Vegetables, culinary. Vegetable fibres. W^e Oil, in the casks from on ship- board and in the condition in which it was first landed. Willow for basket-makers. Wood of all kinds, wholly unmanufac- | faired. Wool S?ROIAL EXBMPTIONS FROM DcTY : — AppareljWearing, of British Subjects dying abroad but domiciled in Canada. Articles',byand for the use of theGoTemor- General. Articles for the public uses of the Do- minion. Articles for the use of Foreign Consuls- General. Army and Navy, for the use of, — Arms, Clothing, Musical Instruments for Bands, Military Stores. Settlers' E£feots of every description, in actual use, not being merdiandise, brought by persons making oath that they intend becoming permanent set- tlers within the Dominion. WDmB, BBani.ATIOIfS AND KB8TRI0n0N8 TO BS PBKSOBIBBD BT THE MINUtTBB Ot ODSTOM8. Oarria^ of travellers and carriages laden with merchuiJise, and not to include drous troupes, nor hawken. Locomotives and railway passenger, bag- gage and freight cars, nmning upon any line of road crossing the frontier, BO long as Canadian locomotives and oars are admitted free under similar circumstances in the United States. Menageries, horses, cattle, carriages and harnesses of. Travellers' baggage. SCHEDULE D. The following goods, when the growth and produce of any of the British North American Provinces, may be imported free of duty, viz : Animals of all kinds. Fresh, smoked and salted meart«. Green and dried fruits. Fish of all kinds. Products of fish and of all other creatures living in water. Poultry. Butter. Cheese. Lard. Tallow. Timber and lumi^r of all kinds, round, hewed, sawed, but not otherwise man- ufactured in whole or in part Fish oil. Gypsum, ground or unground SCHEDULE E. The following articles shall be prohi- bited to be imported under a penidty of two hundred dollars, together with the forfeiture of the parcel or package of goods in which the same may be found, vix : Books, Printed Papers, Drawings, Paint- ings, Prints, and Photographs, of a treasonable or seditious, or of an im- moral or indecent character. Coin, base or counterfeit {SCHEDULE F. ■XPOBT DUTIU. Shingle Bolts, per cord of 128 eubio feet...|l 00 SUv« Bolts " « 1 00 Oak Logs per M.. 2 00 SpruoeLogs " ...] 00 PineLojjs " ..100 f ' ' ' .- 1 I i C I c s J CUSTOMS TARIFF 07 CANADA. S6 on er, nd lar nd >«•«*•*« ****^*** • * • 1 a • • • rth -th ree re* id, of ie of CUSTOMS TARIFF OF THE DOMINION OF CANADA. (Fwm Official Copies of varioua Acts and portions of Acts, now in foice.)* <. ■• SCHEDULE A. . '- GOODS PAYING SPECIFIO DUTIES. ■.f Acid, Sulpharic « per lb. " , Acotic Imperial gallon Ale, Beer and Porter, when imported in bottle (6 quart and 12 pint bot- tles, to be held to contain an Imperial gallon^ Ale, Beer and Porter, when imported otherwise tnan in bottle... Butter per lb. Cheese « Chicory, or other root or vegetable, and used as coffee, raw or green : Chicory, kiln-dried, roasted or green per lb. " ground " Coffee — Green Coffee — Ground or roasted Fish — Salted or smoked, except as provided by the Washington Treaty... Fruits, preserved in brandy or other spirits Imperial gallon Hops Lard and tallow Meats, fresh, salted or smoked. Malt per lb. Oils, viz. : Coal and Kerosene, distilled, purified and refined, Naphtha, Benzole x^nd Petroleum, products of Petroleu'n, coal, shale and lignite, not otherwise specified, and crude Petroleum per wine gallon Rice, per lb. Soap — Common Starch Spirits and strong waters, viz. : Spirits and strong waters not having been sweetened or mixed with any article, so that the degree of strength thereof cannot be ascertained by Sykes' hydrometer, and so in pro- portion for any greater or less strength than the strength of proof, and for every greater or less quantity than a gallon, namely : Brandy, Geneva, Alcohol, Rum, Gin, including Old Tom, Whiskey, and un- enumerated articles of like kinds Imperial gallon Other spirits, being sweetened or mixed, so that the degree of strength cannot be ascertained as aforesaid, namely : Rum — Shrub, Cordials, Scheidam, Schnapps, Tafia Bitters, and unenumerated articles of like kind Cologne Water and perfumed spirits, not in flasks Unenumerated Spirits and strong waters imported into Canada, mixed with any ingredient or ingredients, and although thereby coming under the denomination of Proprietary Medicines, Tinctures, Es- sencee. Extracts, or any other denomination, shall be, nevertheless, deemed "Spirits or Strong Waters," and subject to duty as such... per Imperial gallon $0 OJ 13 18 12 04 03 03 04 02 03 01 1 80 05 01 01 02 06 01 02 1 20 1 80 1 80 1 80 • *Not in foroe on and after 15th March, 1879, when the new tariff took effect '%M 86 THE TARIFF HAND-BOOK.. J Tea, green, or Japan per lb. fO 06 Tea, black per lb. 06 Vinegar per Imperial gallon 12 Wines of all kinds, including Ginger, Orange, Lemon, Gooseberry, Straw- berry, Elder and Currant Wines, containing less than 20 per cent, of alcohol, and not worth more than 48 cents per gallon (6 quart and 12 pint bottles to be held to contain an Imperial gallon) per Imp. gal. 36 Wines — all other, except Sparkling, imported in wood... per Imperial gal. 72 Wines imported in bond, except Sparkling wines (6 quart and 12 pint bottles to be held to contain an Imperial gallon) per dozen quart bottles per dozen 1 50 Wines — Sparkling (6 quart and 12 pint bottles, to be held to contain an Imperial gallcn) per dozen 3 00 In computing the worth of all wines, there shall be included the cost of all bottling, corking, wiring, labelling, and of the materials used therein, and all other expenses incurred prior to actual shipment, except the cost of bottles and pack- ages, which shall remain subject to the duty of 17^ per centum ad valorem. « J, ' ■ ■ Sngar cmd Molasses. Sugar. — All sugar above No. 13, Dutch standard, 25 per cent, ad valorem, and a specific duty of one cent per pound. Sugar equal to No. 9. and not abovts No. 13, [Dutch standard, 25 per cent, ad valorem, and a specific duty of three-fourths of one cent per pound. Sugar, below No. 9, Dutch standard, 25 per cent, ad valorem, and a specific duty of half of one cent per pound. Cane Juice, syrup of sugar, or the sugar cane, syrup of molasses, or of sorghum, 25 per cent, ad valorem, and a specific duty of five-eighths of one cent per pound. Melado, concentrated melado, or concentrated molasses, 25 per cent, ad valorem, and a specific duty of three-eighths of one cent per pound. Sugar Candy, brown or white, and confectionery, 25 per cent, ad valorem, and a specific duty of one cent per pound. Molasses, if used for refining purposes, oi for the manufacture of sugar, per lOOlbs, $0 73. Molasses, if not so used, 25 per cent, ad valorem. " " ■§■ . , , f ■ I-.';, ■•> • SCHEDULE B. ' ' T<'..^i OOODS PAYING 25 PER CENTUM AD VALOREM. Cologne Water and Perfumed Spirits when in flasks or bottles not weighing more than 4 ounces. Cassia, ground. , ••• Cinnamon, ground. ' * Ginger, ground. * *'V* Mace. Nutmegs. '' Pepper, ground. Perfumery, not otherwise specified. Perfumed and Fancy Soaps. -i ,r(. .:■-.•) 'I r, *>' : ' i->i n h, CUSTOMS TARIFF OF CANADA. 27 per Pimento, ground. :_:.,' Playing Cards, Proprietary Medicines, oommonly called Patent Medicines, or any medicine or preparation of which the recipe is kept secret, or the ingredients whereo are kept secret, recommended hy advertisement, bill or label, for the relief or cure of any disorder or ailment. i,;.-r>,.._v.- » GOODS PAYING 10 PER CENTUM AD VALOREM. " ' ' '^ Animals of all kinds, except such as shall be imported for the improvement of stock, which shall be admitted free of duty under regulations to be made by the Treasury Board, and approved by the Governor in Council. Bran. : , Cotton netting for India rubber shoes and gloves. Cotton thread, in hanks, coloured and unfinished, No. 6 ply ; white — ^not under No. 20 yarn. Felt used for gloves. , - . Felt for hats and boots. Glass-paper and glass-cloth. ' , ;" Green fruits of all kinds. ' ■' Hay. Leather, sole and upper. Locomotive engine frames, axles, cranks, hoop iron, or steel for tires of wheels — bent and welded — crank axles, piston rods, guide and slide bars, crank pins, and connecting rods. Machinery fur mills and factories, of kinds which are not then manufactured in in the Dominion. Plants. Plush for hatters' use and for gloves. Prunella. Seeds not classed as cereals. Shrubs. Straw. Trees. ^ Vegetables, including potatoes and other roota Woollen netting for India rubbers and gloves. • r Goods paying 5 per centum ad valorem. n hr ja Books, periodicals and pamphlets, printed, not being foreign reprints of British copyright works, nor blank account books, nor copy books, nor books to be written or drawn upon, nor reprints of books printed in Cauada, nor printed sheet music. Iron, viz.: — Bar, rou, hoop and sheet. Bars, puddled. Canada plates and tinned plates. Nail and spike rod, round, square and flat. Rolled plate and boiler plate. '• ■■' i : . • - ; Scraps and galvanised. - . .' .i^n Blooms and billets, puddled or not puddled, n «.; i ? j • ' " ;; :.ail«< /'Bunting. rni « fvi?;>'>t prlt ,hi:inu- r,*'' m'rnr(r"i ^■^ Oables, hemp dr grass. ■ . yrbst i^: Li^MUtry- ' Compasses. ici'-wlUin Cordage. Dead eyes. i'>^^L\' ■■:iA';>:»T''„'^v> fi'\') Of r>yrj''VT ..':,•«:> Dead lights. '},- Deck plugs. ? r-.i iC^-h'-rfjau 'w' lf.'»vi* ; !>v .1 i- ■( Pumps and pump gear. 'iO yd i-'''" i^ i- ■ - 'Tf,.>j ;•>.. Riders, iron. Sail cloth or canvas. ^^v ;-';, f .1/. ».•» nh •■.^y (un .': <<' 1 I'l Shackles. .- /. ,f ;?j.; !,,■.. Ln^j i,,;;;i,l«u ,*;>;>.•, Sheaves. Signal lamps. Steering apparatus. _.. rc.vi:'. .) '. ?; i. r r,i.,;- '. t Typo. Travelling trucks. Varnish, black and bright Wedges. Goods paying ad valorem a.vd specitic duties. Cigars, including Cigarettes, 20 per ceni (id valorem, and a specific duty of 60 cents per lb. Tobacco, mauufactured, except Cigars, and including Snuff, 12^ per cent ad valovem., and a specific duty of 25 cents per lb. Packages anp non-enumerated. The value of all bottles, flasks, jars, demijohns, carboys, casks, hogsheads, {)ipeB, barrels, and all other vessels or packages, manufactured of tin, iron, ead, zinc, glass or any other material, and capable of holding liquids ; Crates containing china, glass, crockery or earthenware, and all packages in which goods are commonly placed for home consumption including cases in which bottled spirits, wines or malt liquors are contained, and every pack- age being the first receptacle or covaring inclosing goods for purposes of sale, shall in all cases in which they contain goods subject to an 0(2 valorem duty V be taken and held to be apart of the fair market value of such goods for duty, and when they contain goods subject to specific duty only, such packages 1 shall be charged with a duty of customs of 17^ per cent ad valorem, to be computed on their original cost or value, and all goods not enumerated in this act or any other act as charged with any duty of customs, and not declared free of duty by some unrepealed act or provis- ion : — SHALL BL oHARGED WITH A DUTY OF CUSTOMS OF 17^ PER CENTUM AD VALOREM when imported into Canada, or taken out of warehouse for consumption therein ; but all packages not herein before specified, and not specially charged with duty by any unrepealed enactment, 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 duty. -'-.,-;>gt^ip'-f ■ . . \' CUSTOMS TABfFF OF CANADA. ^, SCHEDULE 0. Fr£b Goods. AHa and Science : — ,V; , Anatomical preparations. Botany, specimens of. , •,; . ,, . Cabinets of Antiquities. , ., -^ .v> " Coins. " Oems. -J « Medals. ,; ,. Drawings, not in oil. Gems. . T,, ; . . ^ i:' ..:. . Medals. , ', Mineralogy, specimens of. Models. Natural History, specimens of. Sculpture, specimens of. Works of A rt, viz. : — Busts — Natural size, hot being casts nor produced by any mere mechanical process. Casts — As models for the use of schools of design. Paintings — Inoil,byarti8tsof well known merit, or copies of the old masters by such artists. Statues — Of bronze, marble or alabas- ter, natural size. Drugs, Dye Stuffs, Oils and Colours, not elsewhere ^ecijied, viz.: — Acids of every description, except acetic and sulphuric acid and vinegar. Alum. Aniline salts for dyeing purposes. Antimony. Argol. . Bark, when chiefly used in dyeing. Barilla. Berries, when chiefly used in dyeing. Borax. Bleaching powders. Brimstone, in roll or flour. Colours, viz.: — Bichromate of Potash. Blue Black. British Gum. Chinese Blue. Lakes, scarlet and marone, in pulp. Paris and permanent Greens. Satin and fine-washed white. Sugar of Lead. .•..,:>!., Ultramarine. ' " , . Umber, raw. „, „ ,,, Cream of Tartar, in crystals. Drugs, when chiefly used in dyeing. Indigo, Kelp. Kryolite. Metallic Oxi des, dry, ground or anground, washed or unwashed, not calcined. Nitre. Nuts, when ohiefljf used in dyeing. Oohres, dry, ground or unsround, washed or unwashed, not cucined. Oils, Cocoa Nut, Pine and PiJm, in their natural state. Oil, carbolic or heavy oil, used in the manufacture of wood block-pave- ment, and of wood for buildings and railroad ties. Phosphorus. Precipitate of Copper. Red Lead, dry. Roots, medicinal, in their natural state. Sal Ammoniac. ., , ,., ..r. Sal Soda. ,■ 'iv; ;'i ^Z Saltpetre. '" ■•.,!, Soda Ash. . ,: , , . Soda, Ciiustic. . », - Soda, Nitrate of. •',,./. Soda, Silicate of. ■ \< • Sulphur, in roll or flour. , ; -^ Vitriol, blue. Vegetables, when chiefly used in dyeing. White Lead, dry. Whiting or Whitening. Woods, unmanufactured, when chiefly used in dyeing, including woods simply ground or chipped, or in solid pieces or sticks. . , . Zinc, white, dry. Mfmufactures aiid Products of Manufao- tures : — Anchors. Ashes, Pot, Pearl and Soda. Bread and Biscuit from Great Britain and B. N. A. Provinces. Bolting Cloth. Bookbinders' Tools and Implements, Mill Boards and Binders' Cloth. Brim Moulds for Gold-beaters. Burrstones. Candle Wick, cotton. Canvas for manufacture of floor oilcloth, not leas than 18 feet wide and not pressed or calendered. Cement, Marine, unground. Cement, Hydraulic, unground. Church Bolls. Clothing, donations of, for charitable in- stitutions. Collar Cloth Paper. Communion Plate. Cocoa Paste, from Great Britain and the B. N. A. Provinces. Coin and Bullion, except United States Silver Coin. Cotton Waste. ^ ' Cotton Wool. " ' ..... Drain Tiles. ' Duck for belting and hose. -bJ TssBstf^msmm 80 THE TARIFF HAND-BOOK. T^ Electrotyite Blookafor printing purposes. Farming Implements and utensils, when imported by Agricultural Societies for the encouragement of agricul- ture. Fire Brick. ' ' Fish Hooks, Nets and Seines, Lines and Twines. Flax Waste. : ' •■ " Gold Beaters' Skin. Hoop Skirt Manufacture, the following articles for ; — Crinoline thread for covering, crino- •'''■' line wire, clasps of tin and brass, slides, spangles and slotted tapes, and flat or round wire uncovered. Junk. Lithographic Stones. . i * . , > Lumber, plank and sawn, of mahogany, rosewood, walnut, cherry and chest- nut, pitch pine and boxwood. Nails, composition. . , Nails, sheathing. i> . Oakum. Oil-cake. Philosophical Instruments and appara- tus, including globes when imported by, and for the use of Colleges and Schools, Scientific or Literary Socie- ties. Printing Ink. Printing Presses, except portable hand- printing presses. Rags. Ships' Cables, Iron Chain over ^in. , shackled or swivelled or not. Ships' Masts or parts of, iron. Ships' Wire-rigging and wire, galvanised for manufacture of. Spikes, composition. Straw Plaits, Tuscan and grass, fancy. Stereotype Blocks for printing purposes. Treenails. Union Collar Cloth paper. Veneeringj of wood or ivory. Weaving or tram silk for making elastic webbing. Weaving or tram cotton for making elas- tic webbing. Wire Cloth, of brass or copper. Wool Waste. ... Metals :- .'V.-- ,-'r : . ' Br<»«'. - od, sheet, scrap and strips, sii iniboats, forged in the :■ ugi. jiill., 'J'iA-C::, TI? pif^. bars, rods, bolts and - . caeathing. <»hfcv'.c, Iron, pig. Lead, in sheet or pig. Litharge. / ' " Railroad ban wd fiogs, wrought iron or steel chaias, wrought iron or steel fish-plates and car-axles. Shafts for mills and steamboats in the rough. Silver, German Sheet. . ',' Spelter, in blocks, sheets or pig. Steel, wrought or cast, in bars and rods. Steel Plates cut to any form but not moulded. Tin in bar, blocks, pig, or granulated. Type metal in blocks or pigs. Wire of brass or copper, round or flat. Yellow metal in bolts, bars, or for sheath- ing. Zinc in sheets, blocks and pigs. Natv/ral Products : — Annato, liquid or solid Bristles. Broom Com. Bulbs. Caoutchouc, unmanufactured. Citrons, and rinds of — in brine for can- dying. Clays. Coal and Coke. Cocoa, bean and sheU. Corkwood. Corkwood Bark. Diamonds, unset Earths. Eggs. Emery. Fibre — Mexican. Fibre, vegetable, for manufacturing pur- poses. Fibrilla. ' Flax Seed. Flax, undressed. Flour, wheat and rye. Flour and Meal, all other. Fire Clay. Fire-wood. Fish— fresh— (except as provided by 35 Vic. cap. 2). Fish Bait. Fish Oil and Fish of all kinds, the pro- duce of the Fisheries of the United States — (except Fish of the Inland , Lakes and of the rivers falling into them, and except Fish preserved in oil). ' ' ;. Furs, undressed. . Gravels. ■ ' ' w"' > Grain of all kinds. - ' ' " ' ; Grease and grease scrap. . ' ..^ ^ ;> Gum Copal, Damar, Mastic, Sandftrao, and Shellac. Outta Percha, unmanufactured. '' \m' CUSTOMS TAEIFF OP CANADA. 81 or el lie iB. lOt ;h- m- ur- 35 ro- ;ed nd ito in '' Oypsum or Plaster, ground, Imported for agricultural purposea. ' Oypsum, not ground or calcined. ;■ Hair — Human, Goat, Angola, Thibet, '^ Horse, Hog, and Mohair, unmanu- factured. Hair, curled. ' *' " ' Hair, Buffalo, for the manufacture of Felt. Hemp, undressed. . \, ■ Hides. ^ .. V Horns. ^^ India Rubber, unmanufactured. Ivory Nuts. Ivory, unmanufactured. Lemons, and rinds of, in brine, for candying. Manilla Grass. Manures. Marble in blocks, unwrought or sawn on two sides only, or slabs sawn from such blocks, having at least two edges unwrought. Moss for upholstery purposes. Oranges, and rinds of, in brine, for candying. Ores of MetaJs of all kinds. Osiers. Pelts. Pipe Clay. Pitch. Plaster of Paris, not ground nor calcined. Precious Stones, unset. Kattan for chair-makers and whip man- ufacturers. Rennet. Rosin. Salt. Sand. Sea Grass. Silk, raw or as reeled from the cocoon Silks, undressed. Slate. Stone, unwrought. Tails, undressed. I Tanners' Bark. Tampico, white and black. Tar. Teasels. Tobacco, unmanufactured, under condi- tions of Act 31 Vict. , cap. 51. 1 Tow, undressed. Turpentine, other than spirits of, 1 Vegetable Fibres. , Whale oil, in the casks from on ship- board, and in the condition in which it was first landed. .. ^ Willow for basket- makers. * Wood of all kinds, wholly unmanufac- tured. Wood. , '. , 8peci•:■. 88 THE TABIF7 HAND-BOOK. Bran. Seeds of all kinda. Vegetables (inoluding potatoes and other roots). Plants, trees, and shrubs. Oypsum, ground or unground. Hay. SCHEDULE B. The following articles shall be prohibited to be imported, under a penalty uf two hundred dollars, together with the forfeiture of the parcel or package of goods in which the same may be found, viz : — Books, Printed Papers, Drawings, Paint- ings, Prints and Photographs of a trea- sonable or seditious, or of an immoral or indecent character. Coin, base or counterfeit. ^, SCHEDULE P. EXPORT DtrriBB. Shingle Bolts, per cord of 128 cub. Spruce Logs, per M feet Pme do do ft. $100 100 100 •' if..r, .ifOf SUGAR DUTIES. <:■■) The following is a summary of the various changes in the Canadian import duties on sugars during thirty years past : 1849. — Refined sugar, $2.80; other kinds, 81.80; molasses, 60 cents pei cwt. j and 12^ per cent, ad valorem besides, on all. 1853. — Refined, $2.00 ; um-efined, $1.20 ; molasses, 2d. per gallon ; and 12^ per cent, ad valorem besides, on all. 1854. — All specific duties : refined, $2.40 ; browns and yellows, $1.70 ; raw, $1.30 per cwt. 1855, AprU 6.— $2.40 ; $1.60 ; and $1.30. 1856, July.— $2.80; $2.00; and $1.50. ' ' 1858, August 7. — Refined, $2.50 ; yellows, $1.75; browns, $1.30; raw, for reining purposes only, 90 cents per 100 lbs. ; molasses, 4 cents per gallon. 1859, June 1. — Refined sugar, 40 per cent, ad valorem ; unrefined, including molasses, 30 per cent. :" ' 1860, July 1. — Refined sugar, 35 per cent. ; raw, 25 per cent. ' ' 1861, July 1. — Refined, 25 per cent. ; raw, 16 per cent. '' '■ 1862, June 9. — Refined sugar, $3.00 per 100 lbs. and 25 per cent. ; raw, $2.00 and 15 per cent. July 1, the ad valorem rates were reduced to 15 and 10 per cent, respectively, the specific duties of $3.00 and $2.00 remaining. 1866, June 27. — All specific duties, on a graduated scale, as follows : Refin- ed, $3.00 per 100 lbs; white clayed, or not equal to refined, $2.60 ; yellows, or not equal to white clayed, $2.25 ; brown muscovado, or not equal to yellow mus- covado or brown clayed, $1.90 ; any other not equal to brown muscovado, $1.68; cane juice, syrup, and concentrated molasses, $1.37 ; molasses, 73 cents. 1867. — Duties of 1866 continued, except on molasses, with regard to which this distinction was introduced : — Molasses, if used for refining purposes, or for the manufacture of sugar, 73 cents per 100 lbs. ; if not so used, 65 centa 1868, May 22. — Sugar candy, brown or white, and confectionery, and all sugar equal to or above No. 9, Dutch standard, 1 cent per lb. and 25 per centum ad valorem. ^-''^, , Below No. 9, 3-4ths of 1 cent per lb. and 25 per centum ad valorem. Cane juice, syrup of sugar or of cane, syrup of molasses or of sorghum, me- lado, concentrated melado, or concentrated molasses, 6-8thB ot 1 cent per lb. and 25 per centum ad valorem,. I VI iW -jM BBmufntr— - ' — SUOAB DUTIB8. •I Molasses, if used for refining purposes, or tor the manufacture of sugar, 73 •ents per 100 lbs. Molasses, if not so used, 25 per centum ad valorem. In 1874 Mr. Oartwright proposed to make No. 13, Dutch standard, in- Btend of No. 9, the dividing line, but the proposal was dropped, and no change was made that year. April 10, 1875, an Order in Council made a remission of 25 cents per 100 lbs. (or 14 oent per lb.) on all sugars under No. 9, Dutch standard, also on cane juice, melado, concentrated molasses, &c. This brought the specific duty on the former down to half a cent per lb., asd an the latter to three-eights of a cent, the additional 25 per cent, ad valorem remaining hh ))uforo. Preaent Canadiam' Duties : — Sugar Candy, brown or white, and all sugar above No. 13, Dutch standard. .1 cent per lb. and 26 per centum ad valorem. Equal to and above No. 9, and not above No 13 1 cent per lb. and 26 per centum ad valorem. Below No. 9 ^ cent per lb. and 26 per centum ad valorem. Oane juice, Bjrrup of sugar, or of sugar •ane, syrup of molasses or sorghum. | cent per lb. and 26 per centum ad valorem. Melado, concentrated melado, or con- centrated molasses § cent per lb. and 26 per centum ad valorem. Molasses, if used for refining or for the manufacture of sugar 7 73 cents per 100 lbs. Molasses, if not so used 26 per centum ad valorem. GREAT BRITAIN AND IRELAND In Great Britain and Ireland the sugar duties have been abolished, and all kinds of sugar are now admitted free from all countries. \.r UNITED STATES. Per 100 lbs. Sugars,- not above No. 7, Dutch standard, 1| cents per lb. and 25 per cent, of 1| cents added ^2 ISf " Above No. 7 and not above No. 10, 2 cents, and 2t per centum of that added 2 50 " Above No. 10 and not above No. 13, 2^ cents, and 25 per centum ofthatadded 2 81^ " Above No. 13 and not above No. 16, 2| cents, and 25 per centimi ofthatadded 3 43| " Above No. 16 and not above No. 20, 3^ cents, and 25 per centum ofthatadded 4 06i " Above No. 20, 4 cents and 25 per centum of that added 5 00 Sugar Candy, not coloured 10 cents per lb. Confectionery, valued at 30 cents per lb. or less 15 cents per lb. Confectionery, valued at above 30 cents 60 per centum ad valorem. Molasses, 6 cents per gallon and 25 per centum of that added equal to 6^ cents per gallon. Tank bottoms, syrup of sugar cane juice, melado, concen- trated melado, and concentrated molasaea, 1^ cents per lb. and 25 per centum of that added equal to $1.87^ per 100 lbs. [Note. — The above duties are imposed under the Revised Statutes, dating from June 22, 1874. The 26 per cent, additional dates from March 3, 1»75.] '84 THE TABIFF HAND-BOOK. Drawbaeki on Bxpotiation. On hard ragan, f3.]8, l^it 1 per centum, per 100 lbs fS 14^^ " Soft sugars, over No. 20, §2.58, less 1 per centum, per 100 lbs. ... 2 66.^ '< Telle w sugars, ^.08, less 1 per centum, per 100 lbs 2 0&^o>^ " Syrup made entirely from sugar, 6^ cents, less 10 per centum, per gallon 05^", i " Syrup, made entirely from molasses, 5 cents, less 10 per centum, per gallon 04^ 0, FRANCE. English £ Sugar ; — * ' ' ReBned: ''"•'" ' v - • ••■ ■■' ■ . ~ Candy Owt. 1 Otherkinds " 1 Raw : From No. 13 to No. 20 inclusive " 1 Under No. 13 " 1 Molasses not intended for distillation, and containing less than 50 per centum saccharine matter " Glaoose and Syrup " 1 Equivalents. • a. d. 13 1 10 11 9 2 7 11 9 7 11 GERMANY. Sugar : — Refined, candy, or lump, of No. 19, Dutch standard, and above Cwt. 15 Otherkinds " 12 Svrup "07 Molasses for brewing and distilling Free. 3 2 7 HOLLAND. Raw (Excise Duty) : 1st Class Cwt. 2nd Class " 3rd Class " 4th Class, bastard sugar and molasses " Refined (Excise Duty) : Candy " Melis, lump, and loaf I. ... " ' ' " BELGIUM. Sugar — Import Duty : Refined : Candy Loaf, and sugar above No. 18, Dutch standard Raw, all kinds " Excise Duty on Raw : ^ 18 inclusive " 15 " 10 " From No. No. No. 15 to No. 10 to No. 7 to No. Below No. 7 * 1 1 6 1 1 18 3 15 3 1 4 5 1 2 10 Cwt. 1 2 2 (( 1 9 (( Free. (( 19 6 (( 18 3 (( 16 7 (( 13 11 ite ^\-f \ •:■;■'■■ THE T£A AND COFF££ DUTIES. ITALY. 80 Refined and lump Cwt. 11 9 Unrefined "085 Molassea " 2 10 •^ SWITZERLAND. Sugar, all kinds, and white ajrrup Owt. 2 lOi Molasses and dark syrup ' " 1 2| , , * I . ■ I. THE TEA AND COFFEE DUTIES. ^ ^ \} LEGISLATION OF 1872 AND 1874. i. On May 1, 1872, aa Act of the United States Congress became law, provid- ing that on and after July 1 of that year, tea and coflFee should be admitted duty free. At that time the Canadian duties on tea were the same as imposed by the Act of December 13, 1867, viz : — 15 per cent, ad valorem and 3^ cents per lb. on black ; and 15 per cent, and 7 cents per lb. on green and Japan. To prevent extensive smuggling across the border, it was necessary to take action, and at the instance of Sir Francis Hincks, then Finance Minister, the Canadian Parliament also passed an Act (35 Victoria chap. 11.) making tea and coffee free of duty. But, in order to guard against a certain contingency, an amending Act was passed (35 Victoria, chap. 12, assented to June 14, 1872), containing one section, in these words : " Provided always, that if at any time any greater duty of customs should be pay- able in the United States of America on tea or cotfee imported from Canada than from ' any other country, then the Governor in Council may impose on tea or coflFee imported from the said United States, a duty of Customs equal to the duty payable in the United States on tea and coflTee imported from Canada. Provided that tea or coflTee imported into Canada from any cuuntiy other than the said United States, but passing in bond through the United States, shall be free from duty." The reason for this precautionary enactment may be found in section 2501, Revised Statutes of the United States, which reads as follows : — " There shall be levied, collected, and paid on all goods, wares, and merchandise of the growth or produce of the countries east of the Cape of Good Hope (except wool, raw cotton, and raw silk as reeled from the cocoon, or not further advanced than tram, thrown, or organzine), when imported from places west of the Cape of Good Hope, a duty of 10 per centum ad valorem in addition to the duties imposed on any such article when imported directly from the place or places of their growth or production. M THE TARirr HAND-BOOK. Oaiiada being west of the Cape of 0<>od Hope, tea .r coffee imported hence into the United States was liable to a duty cf 10 per cent; an Order in Oouncil under the Canadian Act imposing a like duty on tea or coffee coming here from the United States. And this position of affairs continued until the taking effect, May 1, 1874, of Mr. Cartwright's Customs and Excise Act of that year, section 1 4 of which is as follows : — " So much of any Order in Council now in force under the Act passed in the thirty-Gfth year of Her Majesty's reign, (1872) ehaptered twelve, as imposes any duty on tea ur coffee imported from the United States, and so much of the said Act or of the Act paHsed in the same year of Her Majesty's reign and chaptered eleven, as pro- rides that tea or coffee imported in any way, iii\,.< Canada, shall be free of duty, is hereby repealed." The same Act, 1874, imposed upon green and Japan tea 4 cents ; on black tea, 3 cents ; on green cofifee, 2 cents ; and on coffee ground or roasted, 3 cents per pound. By the Act of 1877 the tea auties were increased to 6 cents and 6 cents respectively. The difterential duty provided for by the Order in Council under the amending Act of 1872 having been abolished, the Canadian duties on tea and coffee are the same, from whatever country imported, and whatever differential duty may be levied by any country against tea and coffee imported from Canada. These articles, are, under the circumstances, largely imported into Canada from the United States ; but the American law above quoted is in effect prohibitonr oi the importation of tea or cofiee into the United States from Can- ada. And thus the matter rests at present. The Order in Council, imposing a diffexential duty equal to the American differential duty (10 per cent.), was dated Dec. 24, 1872, and took effect January 1st, 1873. Section 14 of the Act oi 1874, above quoted, repeals the Order in Council, but not the part of the Act 85 Victoria^ chap. 12, by which authority to make such an Order in Council is given. The difterential duty against tea and coffee imported from the United States may, therefore, be at any time revived by sm- other Order in Council, it this reading oi section 14 ol the Act ox 1874 be correcf ', ..I J ; CANADIAN EXCISE DUTIES. * :i-V; ;■.-■. ,i.,., :■ .. (A now in force — November, 1878.) '.V Spirits, 75 cents per proof gallon, wine measure, or 90 cents per Imperial gallou. Malt, 2 cents per lb. On every gallon of any fermented beverage made in imitation of beer or malt liquor, and brewed in whole or in part from any other substance than malt, 8 cents. Provided that brewers using sugar in the manufacture of beer, and pay- ing the above-mentioned duty on the beer made therewith, mav receive a draw- back equal to the duty of excise paid by them on the malt used with such sugar in making such beer. * The above is copect as regards the Act of 1874. The Act of 187!^ section 7, also provides for the imposition of differential duties. ' / OANADIAN EXCISE DUTIES. S7 Methylated spirits, 14 cents per Imperial gallon. (Under Customs and Ex- cise Act of 1870.) Vinegar, 3y^ cents per Imperial gallon. (Under Customs and Excise Act of 1870.) Cavendish tobacco and snuff, and manufactured tobacco of all kinds, except cigars and common Canada twist, 20 cents per pound. Common Canada twist, otherwise called tabao blanc >. • i-,. . . • • r i .;-; ^^aj ,a,u>,.- ,■ -nfn w :•;(.! REVIEW OF EXCISE CHANGES IN CANADA. In 1846 the excise duty on spirits of home manufacture (Old Canada) was Sd eurrency per Imperial gallon (proof). In 1849, this was reduced to Id per wine gallon; which again vtm increased in 1866 to Hd- The following changes were made in labsequent 3'ears : J /■ •i« .'^'insit .T. lun 6 cents. 9 " 80 •' 60 63 76 Or per Imperial gallon 90 r. 1858. Per wine ga , 1862. . 1864. ; 1866. >: 1868. . 1874. T,fO t. « .V! .'if) Ji'. ■:.>') In 1870 the excise duty on spirits manufact'jreH from molasses (in bond) was placed at 65 cents per gallon ; altered in 1871 to 63 cents. The excise duties on malt and malt liquor have been as follows : 1858. 1862. 1867. 1877. On beer, ale, porter, la^or beer, or other malt liquor, per wine gallon 1 cent (I « Q «« ■•■'*$•■■ « ........'....!*.... ....'aj "' " Imperial gallon 3.9 " Malt,perlb 1 " Malt, per lb 2 " Malt liquor, per gallon 8 "^ ii .ils. ; iv.'<:-t .I.-:' 1 In 1862 a customs duty of 10 cents was put upon imported petrolenm, the home manufacture being free. In 1868 an excise duty of 5 cents per wine gallon was imposed on refined petroleum, the customs duty on refined coal oil, Kerosene, and petroleum b«>ing fixed at 1 5 cents. Previous to this refined petroleum had paid, under the Cus- toms Act of 1864, 16 cents, and refined coal oil or kerosene, 10 cents. In 1877 the excise duty on refined oil was abolished, and the customs duty on all petroleum and other bituminous oils, refined, also on crude petroleum, was reduced to 6 cents. In 1 867 there was imposed on Cavendish tobacco of home manufacture, and on snuff, an excise duty of 10 cents per lb. ; on common Canada twist, 5 cents; and on cigars, per thousand, duties of $1.00, $2.00, $3.00, $4.00, and $6.00, ac- cording to quaility. In 1870 the figures for tobacco were advanced to 16 cent^ and 7 cents respectively, and cigars of all qualities were charged 30 cents per lb. In 1874 the tobacco excise duties were increased to 20 and 10 cents respectively ; and the excise duty on cigars of all qualities was fixed at 10 cents per Ih. 88 THE TARIFF HAND-BOOK. THE CUSTOMS TAEIFF OF GREAT BRITAIK No protective duties are now levied on goods imported — Customs duties being charoed solely for the aake of revenue. Formerly the articles subject to duty numbered nearly a thousand ; now they are only twenty-two — the chief being tobacco, spirits, tea, and wine. The following is a complete list :— Articles. ,iH I/v . , i'.f !• ij't;i:.:fA..ni. V>:v); Ale or beer, specific gravity not exceeding 1065°, per bbl..., Ale or beer, specitic gravity not exceeding 1090°, " Ale or beer, specific gravity exceed in p: 1090°. Beer, mum, per bbl Beer, spruce, specific gravity not exceeding 1190°, per bbl , Beer, spruce, spe«ific gravity exceeding 1190°, " Cards, playing, per dozen packs Chicory ^rawor kiln dried), per cwl Chicory (roasted or ground), per lb Chloral hydrate, per lb Chloroform, " Cocoa, " o Cocoa husks and shells, per cwt Cocoa paste and chocolate, per lb Coffee, raw, per cwt Coffee, kiln dried, roasted or ground, per lb , Collodion, per gallon E«sence of spruce, 10 per cent, ad valorem Ethyl, iodine of, per gallon Ether, « Fruit, dried, per cwt Malt, ""jr quarter Naptha purified, per gallon Pickles, in vinegar, " , Plate, gold, per ounce , Plato, silver, " Spirits, Brandy, Geneva, Rum, &c, per gallon Spirits, Rum, from British colonies, " Spirits, Cologne water, " I'ea, per lb Tobacco, unmanufactured, per lb Tobacco, containing less than 10 per cent, of moisture, per Cavendish or Negro-head, per lb , Other manufactured tobacco, per lb Snuff containing more than 13 per cent of moisture, per lb Snuff containing less than 13 per cent of moisture, " Tobacco, cigars, per lb Varnish containing alcohol, per gallon Vinegar, per gallon Wine containing less than 26° proof spirit, per gallota V/ine containing more than 26 aind less than 42* spirit, per Wine, for each additional degree of strength beyond 43% Duty. £ s. d 8 U 16 1 1 4 3 1 1 1 13 lb. .? ;alloD. 1 3 1 13 16 3 3 4 4 3 4 5 12 1 2 2 14 2 4 5 5 1 7 1 4 10 1 17 1 6 10 6 10 2 6 If 6 6 9 6 ' 3 '■♦"'■^"''"*'*'**f' 1 2 6 3 (u* tmvij v't.'!.j r\ »- I THE CUSTOMS TARIFF OF GREAT BRITAIN. 39 ' -* * * BRITISH EXCISE DUTIES. * ^' ^^ £ B. d. Chicory, raw or kiln-dried, per owt 12 1 Malt, per bushel (and 6 por cent.) 2 7 Malt from bere or higg (Scotland or Ireland) per bushel (and 6 per cent.) 2 Pfttont Medicines (Great Britain only) : — \ , Kot exceeding Is. Od 14 ' " 28. 6d 8 M 4b. Od 6 a, ,' l#i». 10s. Od 10 ?> '--A ? i,;li ,! 20». Od 2 ,n.'u. ^V:.;, 80b. Od 3 ... H . SOs.Od 10 Wxceedinjj fiOg. Od. 1 Plate, Oold, per ounor 17 " Silver, per ounce 10 Spirita, home-made, per proof gallon 10 " Imported from Channel Islands 10 5 Sugar UBed by brewers, per cwt 11 6 . / . BRITISH CUSTOMS DRAWBACKS. Coffee (roasted), shipped as stores, or removed to the Isle of Man for con- sumption there, per cwt 14 Plate, Gold, wrought in United Kingdom, per ounce 17 " Silver, per ounce do do 16 New Gold or Silver plate, manufactured in Ireland, and exported thence, per ounce 1 Tobacco, manufactured in United Kingdom (except Cavendish or Negro- •■■<>■'. • head manufactured in bond) exported or deposited in warehouse for ships' storeB, per lb. 3 3 Snuff of British manufacture, per lb 3 3 All articles upon which duties are levied by the Board of Inland Revenue are charged with similar duties if imported from abroad. •If ,■,.'.' t •■ . ■ , I •«.. • ti'-.:i'(,> .."it^-sr." > .lO !;,(,• 40 •Vi^JAS- THE TARIFF HAND BOOK. .iI,H'< i ^ UNITED STATES TARIFF. 1874. Department No. 82. Secretary's Office. * ' OIKOULAR. •!.:., VMM fr 'm- ."■'.' >^:'ilic notice thereof, that such importation will not tend to the introduction or spread of contagious or infectious disease among the cattle of the United States ; and the Secretary of the Treasury is hereby author- ized and empowered, and it shall be his duty, to make all necessary orders and regulations to ca^ry this law into effect, X)v to suspend the same as therein pro- vided, and to st;nd copies thereof to the [>r zombies paying the highest duty ; and on all articles manufacturec' from two o.' lao 3 materials, the duty shall be asses- sed at the highest rates .* which Miy of iL " >/ T)oneat parts may be chargeable. Sec. 2500. Upon the rp.-iwpoi\..':un of an .lice exported, of the growth, product, or manufacture of the Unitiu 3^;.;;' -Mch no internal tax has been assessed or paid, or upon which such tax hrs j.j>.;i p.iid and refunded by al- lowance or drawback, there shall be levied, collected and paid a duty equal to the tax imposed by the internal-revenue laws upon such articles. Sec. 2601. There shall be levied, collected, and paid on all goods, wares, and merchandise of the growth or produce of the countries east of the Cape of Good Hope, (except wool, raw cotton, and raw silk, as reeled from the cocoon, or not further advanced than tram, thrown, or organzine,) when imported from places west of the Cape of Good Hope, a duty of ten per centum ad valorem in addition to the duties imposed on any such article when imported directly from the place or places of their growth or production. Sec. 2502. A discriminating duty of ten per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares and merchandise, which shall be imported on vessels not of the tJnited States ; but this discriminating duty shall not apply to goods, wares, and merchan- dise wliich shall be imported in vessels not of the tJnited States entitled, by treaty or any act of Congress, to be entered in the ports of the United States on payment of the same duties as shall then be paid on goods, wares, and merchan- dise imported in vessels of the United States. Sec. 2503. There shall be levied, collected, and paid upon all articles men- tioned in the schedules contained in the next section, imported from foreign countries, the rates of duty which are by the schedules respectively prescribed : Provided *ThtA on the goods, wares, and merchandise in this section enumerated and provided for, imported from foreign countries, there shall be levied, collected, and paid only ninety per centum of the several duties and rates of duty imposed by the said schedules upon said articles severally, that is to say : *0n all manufactures of cotton of which cotton is the component part or chief value. it* * Repealed, aee page 81, sec. 4. *■* UNITED STATES TARIFF. 4f5 *0n all w()o]<>, hair of the alpaca, goat, and other animals, and all manufac- tures wholly or in part of wool or hair of the alpaca and other like animals, ex- cept umbrellas, parasols, and sun-shades covered with silk or alpaca. *0n all iron and steel, and on all manufactures of iron and steel, of which such Metals or either of them shall be the component part of chief value, excepting cotton-machinery. *0n other metals not herein otherwise provided for, and on all manufactures of metals of which either of them is the component part of chief value, excepting percussion caps, watches, jewellery, and other articles of ornament : Provided, That all wire rope and wire strand or chain made of iron wire, either bright, cop- pered, galvanized, or coated with other metals, shall pay tho same rate of duty that is now levied on the iron wire of which said rope or strand or chain is made ; and all wire rope, and wire strand or cl»in made of steel wire, either bright, coppered, galvanized, or coated with other metals, shall pay the same rate of duty that is now levied on the steel wire of which said rope or strand or chain is made. *0n all paper, and manufactures of paper, excepting unsized printing-paper, books and other printed matter, and excepting sized or glued paper suitable only for printing-paper. *0n all manufactures of India rubber, gutta-percha, or straw, and on oil-cloths of all descriptions. *0n glass and glass ware, and on unwrought pipe-clay, fine clay, and ftiUers earth. *0n all leather not otherwise herein provided for, and on all manufactures of skins, bone, ivory, horn, and leather, except gloves and mittens, and of which either of said articles is the component part of chief value ; and on liquorice-paste or liquorice juice. v.r, , . , '..'■:* SCHEDULE A. '" COTTON AND COTTON GOODld. " '" 22. See. 250t. On all manufactures of cotton (exoont jeans, drillings, bcd-tickin'.r», ginghams, plaids, cottonades, pantaloon stuff, an I goo'ls of like description) not bleached, coloured, stained, painted, or printed, and not ex- ceeding one hundred threads to the s(|uare inch, counting the warp and filling, and exceeding in weight five ounces per square yard, 5 cents per square yard ; if bleached, 5^ cents per square yard ; if coloured, stained, painted, or printed, 5^ cents per square yard, and in addition thereto, 10 per centum ad valorem. 23. On finer and lighter goods, of like description, not exceeding two hun- dred threads to the square inch, counting the warp and filling, unbleached, 5 cents per square yard ; if bleached, 5^ cents perisquare yard ; if coloured, stained, painted, or printed, 5^ cents per square yard, and in addition thereto, 20 per centum ad valorem. 24. On goods of like description, exceeding two hundred tlireads to the square inch, counting the warp and filling, unbleached, 5 cents per square yard , if bleached, 5^ cents per square yard ; if coloured, stained, painted, or printed, 6J cents per square yard, and, in addition thereto, 20 per cent ad valorem. 26. On cotton jeans, denims, drillings, bed tickings, ginghams, plaids, cot- tonades, pantaloon stuffs, and goods of like descriptions, or for similar use, if unbleached, and not exceeding one hundred threads to the square inch, counting the warp and filling, and exceeding five ounces to the square yard ; l? cents per ♦ Repealed, see page 81, sec. 4. lirtJ.;^.....:.^,^^. 40 THE TAIUFF HAND-BOOK. m-t square yard ; if bleached, 6 J cents per square yard ; if coloured, stained, painted, or printed, 6i cents per f-quare yard; and, in addition thereto, 10 per centum ad valorem. 2G. On finer or lighter goods of like description, not exceeding two hundred threads to the square inch, counting the warp and filling, if unbleached, 6 cents per square yard ; if bleached, 6| cents per square yard ; if coloured, stained, painted, or printed, 6J cents per square yard, and, in addition thereto, 15 per centum ad valorem. 27. Oil goods of lighter description, exceeding two hundred threads to the square inch, counting the warp and filling, if unbleached, 7 cents per square yard ; if bleached, 7^ cents per square yard ; if coloured, stained, i)ainted, or printed, 7^ cents per square yard, and, in addition thereto, 15 per centum ad valorem : Provided, That upon all i)lain woven cotton goods, not included in the foregoing schedule, unbleached, valued at over^ixteen cents per square yard j bleached, valued at over twenty cencs per square yard ; coloured, valued at over twenty- five cents per square yard, and cotton jeans, denims and drillings, unbleached, valued at over twenty cents i)er square yard, there shall be levied, collected, and paid a duty of 35 per cenluui ad valoreni . And provided furtlier, That no cotton goods having more than two hundred threads to the square inch, counting the warp and filling, shall be admitted to a less rate of duty than is provided for goods which are of that number of threads. 28. Cotton thread, yarn, warps, or warp-yarn, not wound upon spools, whether single or advanced beyond the condition of single by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form, valued at not exceeding forty cents per pound : 10 cents per pound ; valued at over forty cents per pound and not exceeding sixty cents per pound : 20 cents per pound ; valued at over sixty cents per pound and not ex- ceeding eighty cents per pound : 30 cents per pound ; valued at over eighty cents per pound : 40 cents per pound ; and, in addition to such rates of duty, 20 pel centum ad valorem. 29. Spool-thread of cotton : 6 ctuits per dozen spools, containing on each spool not exceeding one hundred yards of thread, and, in addition thereto, 30 per centum ad valorem ; exceeding one hundred yards, for every additional hun- dred yards of thread on each spool or fractional part thereof, in excess of one hundred yards : 6 cents per dozen, and 35 per centum ad valorem. 30. Cotton cords, gimps, and galloons and cotton laces coloyred : 35 per centum ad valorem. 31. Cotton shirts and drawers, woven or made on frames, and on all cotton hosiery : 35 per centum ad valorem. 32. Cotton- velvet : 35 per centum ad valorem. 33. Cotton braids, insertings, lace, trimming, or bobbinet, and all other manufactures of cotton, not otherwise provided for : 35 per centum ad valorem. ■ ■, '1/ ■■.? t: Schedule B. — Earths and Earthen Wares. 34. Brown earthen ware and common stone ware, gas-retorts, stone ware not ornamented : 25 per centum ad valorem. 35. China, porcelain, and Parian ware, gilded, ornamented, or decorated in any manner: 50 per centum ad valorem. 36. China, porcelain, and Parian ware, plain white and not decorated in any manner : 45 per centum ad valorem \ on all other earthen, stone, or crockery ware, white, glazed, edged, printed, painted, dipped, or cream-coloured, com- posed of earthy or mineral substances, and not otherwise provided for : 40 per centum ad valorem. ^\ UNITED STATES TARIFF. 47 Jfe 87. Stone ware above the capacity of ten gallons : 20 per centum ad valorem. 38. Slate, slate-pencils, slate chimney-pieces, mantels, slabs for tables, and all other manufactures of slate: 40 per centum ad valoreui. EooHug-sluios ; 35 per centum ad valorem. 39. U n wrought clay, pipe-clay, fire-clay : $5 per ton. Kaolino: ^5 per ton. On Fullers' earth I; $3 per ton. • . Red and French chalk : 20 per centnra ad valorem. Chalk of all descriptions, not otherwise provided for : 25 per centum ad . 40. 41. s 42. 43. valorem, 44. •'' 45. ,• 46. 47. .i^.\'ft Whiting and Paris-white : 1 cent per pound. , j, ,. Whiting ground in oil : 2 cents per pound. / "^. , Paris white ground in oil : 1^ cents per pound. All plain and mould and press glass not cut, engraved, or painted, 3B per centum ad valorem. 48. All articles of glass, cut, engraved, painted, coloured, printed, stained, silvered, or gilded, iiut including plate glass silvered, or looking-glass plates, 40 per centum ad valorem. 49. All unpolished cylinder, crown, and common window glass, not exceed- ing ten by fifteen inches square, 1| cents per pound ; ubox'o that and not exceed- ing sixteen by twenty-four inches square, 2 cents ; above that and not exceeding twenty-four by thirty inches square, 2 J cents per pound ; all above that, 3 cents per pound. 50. Cylinder and crown glass, polished, not exceeding ten by fifteen inches square, 2^ cents per square foot ; above that, and not exceeding sivteen by twenty-four inches square, 4 cents per square foot ; above that and not exceeding twenty-four by thirty inches square, G cents per .'.quare foot ; above that and not exceeding twenty-four inches [square], 20 cents per square foot ; all above that, 40 cents per square foot. 51. Fluted, rolled, or rough plate glass, not including crown, cylinder, or common window glass, not exceeding ten by fifteen inches square, 75 cents per one hundred square feet; above that and not exceeding sixteen by twenty-four inches square, 1 «ent per square foot ; above that and not exceeding twenty-four by thirty inches square, 1^ cents per square foot ; all above that, 2 cents per square foot. And all fluted, rolled or rough plate glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed. 52. Cast polished plate-glass, unsilvered, not exceeding ten by fifte#i inches square : 3 cents per square foot ; above that, and not exceeding sixteen by twenty- four inches square : 5 cents per square foot ; above that, anil not exceeding twenty-four by thirty inches square : 8 cents per square foot ; above that, and not exceeding twenty-four by sixty inches square : 25 cents per square foot ; all above that : 50 cents per squan^ foot. 53. Cast ijulished plate-glass, silvered, or looking glass plates not exceeding ten by fifteen inches square : 4 cents per square foot ; above that, and not exceed- ing sixteen by twenty-four inches square : 6 cents per square toot ; above that, and not exceeding twenty-four by thirty inches square : 10 cents per square foot ; above that, and not exceeding twenty-four by sixty inches square : 35 c«uts per square foot ; all above that ; GO cents per square foot. But no looking-glass plates or plate-glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like descri))tion not framed, but shall be liable to pay in addition thereto 30 per centum ad valurern upon such frames. li ■ 4» THE TARIFF HAND-BOOK. 64. Glass bottles or jars filled with articles not otherwise provided for : 30 per centum ad valorem. 55. Porcelain and Bohemian glass, glass crystals for watches, glass pebbles for spectacles, not rough ; paintings on glass or glasses, and all manufactures of glass, or of which glass shall be a component material, not otherwise provided for, and all glass bottles or jars filled with sweet-meits or preserves, not other- wise provided for : 40 per centum ad valorem. Schedule C— TiKMr, jute and flax goods. ;il'.' i 70. ;■ 71. 72. 1 73. ;!■, 56. Flax Straw, $5.00 per ton. 67. Flax, not hackled, or dressed, #20.00 per ton. 58. Flax hackltd, known as "dressed line," $40.00 per ton. 59. Hemp, manilla, and other like substitutes for hemp, not otherwise pro- vided for, $25.00 per ton. 60. Tow, of flax, or hemp, $10.00 per ton. 61. Jute, sunn, and Sisal grass, and other vegetable substances not enume- rated, used for cordage : $15 per ton. 62. Brown and bleached linens, ducks, canvas, paddings, cot bottoms, dia- pers, crash, huckabacks, handkerchiefs, lawns, or other manufacturesof flax, jute, or hemp, or of Avhich flax, jute or hemp shall be the component material of chief value, not otherwise provided for, valued at thirty cents or less per square yard : 35 per centum ad valorem ; valued at above thirty cents per square yard : 40 per centum ad valorem ; flax or linen yarns for carpets, not exceeding number eight Lea, and valued at twenty-four cents or less per pound : 30 per centum ad valorem ; flax or linen yarns valued at above twenty-four cents per pound : 35 per centum ad valorem ; flax or linen thread, twine and pack thread, and all other manufactures of flax, or of which flax shall be the component material of chief value, not otherwise provided for : 40 per centum ad valorem. 63. Thread lace and insertings : 30 per centum ad valorem. 64. On all burlaps, and like manufactures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, excepting such as may be suitable for bagging for cotton : 30 per centum ad valorem. 65. Oil cloth foundations or floor-cloth canvas, made of flJCx, jute, or hemp, or of which flax, jute, or hemp shall be the component materal of chief value : 40 per centum ad valorem ; gunny cloth, not bagging, valued at ten cents or less per square yard : 3 cents per pound ; over ten cents per square yard, 4 cents |)er pound. 6^ On bagging for cotton, or other manufactures, not otherwise herein pro- vided for, suitable to the uses for which cotton bagging is applied, composed in whole or in part of hemp, jute, flax, gunny-bags, gunny-cloth, or other material, and valued at seven cents or less per square yard : 2 cents per pound ; valued at over seven cents per square yard : 3 cents per pound. 67. Bags, cotton bags, and bagging, and all other like manufactures, not herein otherwise provided for, (except bagging for cotton), com] i .-iii whrilly or in part of flax, hemp, jute, gunny-cloth, gunny-bags, or other material ; 40 per centum ad valorem. 68. Tarred cables or cordage : 3 cents per pound. G9. Untarred Manilla cordage : 2^ cents per pound. All other untarred cordage : 3i cents per pound. Hemp yarns : 5 cents per pound. Seines : 6^ cents per pound. Sail-duck or canvas for sails : 30 per centum ad valorem. UNITED STATES TARIFF. 4» 74. Russia and other sheetings of flax or hemp, brown and white : 86 per per centum ad valorem. 75. All other manufactures of hemp, or of which hemp shall be the compo- nent material of chief value, not otherwise provided for : 30 per centum ad valorem. 76. Grass-cloth : 30 per centum ad valorem. 77. Jute yarns : 25 per centum ad valorem. 78. All other manufactures of jute or Sisal grass, not otherwise provided for ; 30 per centum ad valorem. Schedule D. —Liquors. '*' 'I"'; ';|'' * 81. Champagneand othersparkling wines, in bottles, containing each not more than one quart and more than one pint : $6 per dozen bottles ; containing not more than one pint each, and more than one half-pint, $3 per dozen bottles ; containing one half-pint each or less, ^1.50 per dozen bottles ; and in bottles containing more than one quart each, shall pay, in addition to $6 per dozen bottles, at the rate of |2 per gallon on the quantity in excess of one quart per bottle. But any liquors containing more than twenty- two per centum of alcohol, which shall be entered under the name of wine, shall be forfeited to the United States. And wines, brandy, and otlier spirituous liquors imported in bottles shall be packed in packnges containing not less than one dozen bottles in each package ; and all such bottles shall pay an additional duty of 3 cents for each bottle. No allowance shall be made for break- age unless such breakage is actually ascertained by count, and certified by a cus- tom-house appraiser. (See Act of February 8, 1875, sec. 2.) 82. Brandy and on other spirits manufactured or distilled from grain or other materials, and not otherwise provided for, $2 per proof gallon. Each and every guage or wine gallon of measurement shall be counted as at least one proof gallon ; and the standard for determining the proof of brandy and other spirits, and of wine or liquors of any kind imported, shall be the same as that which is defined in tbe laws relating to internal revenue. But any brandy or other spirituous liquors imported in casks of less capacity than fourteen gallons shall be forfeited to the United States. 83. On all compounds or preparations of which distilled spirits is a component part of chief value, there shall be levied a duty not less than that imposed upon distilled spirits. jii, . 84. Cordials, liquors, arrack, absinthe, kirschwasser, ratafia, and other similar spirituous beverages, or bitters containing spirits, and not otherwise provided for, $2 per proof gallon. ,u,}" , 85. No lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages, than that fixed by law for the description of first proof, but it shall be increased in proportion for any greater strength than the strength of first proof; and no brandy, spirits or other spirituous beverages under first proof shall pay a less rate of duty than fifty per centum ad valwem \ and all imitations of brandy or spirits, or of wines imported by any names whatever, shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than |l per gallon. 86. Ale, porter and beer, in bottles, 35 cents per gallon ; otherwise than in bottles, 20 cents per gallon. 87. Vermuth, the same duty as on wines of the same cost. 9 ! I II;: 60 TUE TAUIFF UAND-BUOK SciiKDULE E. — Metals; 88. Iron in pigs, 7 dollars per ton. 89. Bar-iron, rolled or liainniorcd, comprising flats not loss than on© Incl) or more than six inchcB wide, nor less than throu-eight'is of an inch or mure than two inches thick ; rounds not less than tlirce-fourlhs of an inch nor more than two inches in diamciter ; and 6(iuare8 not less than three-fourths of an inch nor more than two inches square : 1 cent per pound. Bar-iron, rolled or hammered, comprising flats less than three-eighths of an inch or more than two inches thick, or less tjiim one inch or more than six inches wide ; rounds less than three-fourths of an inch or more than two inches in diaincter ; and squares loss than three- fourths of an inch or more than two inches square : \^ cents per jjound. But all iron in slabs, blooms, loops, or other forms, leus flnished than iron in bars, and more advanced than pig-iron, except castings, shall be rated a; iron in bars, and pay a duty accordingly ; and none of the above iron shall pay a less rate of duty than 35 per centum ad valorem. 91. Iron bai'8 for railroads or inclined planes : 70 cents per one hundred pounds. 92. Boiler or other plate-iron not less than three-sixteenths of an inch in thickness : li^ cents per pound. 93. Boiler and other plate-iron, not otherwise provided for : $25 per ton. 94. Iron wire, bright, coppered, or tinned, drawn and finished, not more than one-fourth of an inch in diameter, not less than number sixteen, wire gauge : $2 per one hundred pounds, and in addition thereto 15 per centum ad va- lorem ; over number sixteen and not over number twenty-five, wire-guage : $3.50 per one hundred pounds, and in addition thereto 15 per centum ad valorem ; over or finer than number twenty-five, wire-gauge : $4 per one hundred pounds, and in addition thereto 15 per centum ad valorem. But wire covered with cotton, silk, or other material shall pay 5 cents per pound in addition to the foregoing rates. 95. Rffund iron in coils, three-sixteenths of an inch or less in diameter whe- ther coated with metal or not so coated, and all descriptions of iron wire, and wire of which iron is a component part not otherwise specifically enumerated and pro- vided for, plmll pay the same duty as iron wire bright, coppered or tinned. 96. Wno spiral furniture springs, manufactured of iron wire : 2 cents per pound and 15 per centum ad vahrem. 97. Smooth or polished sheet iron, by whatever name designated : 3 cents per pound. 98. Sheet iron, common or black, not thinner than number twenty, wire- guage ; \\ cents per pound; thinner than number twenty, and not thinner than number twenty-five, wire-guage: 1 J cents per pound; thinner than number twen- ty-five, wire-guage : 1 f cents per pound. 99. All band, hoop and scioll iron from one-half to six inches in width, not thinner than one-eighth of an inch : \\ cents per pound. 100. All band, hoop, and scroll iron from one-half to six inches wide, under one-eighth of an inch in thickness, and not thinner than numV>')r twenty, wire- gauge : 1 J cents per lb. 101. All band, hoop, and scrol' iron thinner than number twenty, wire- gauge : If cents per pound. 102. Slit rods : 1 \ cents per pound. 103. All other descriptions of rolled or hammered iron not otherwise provi- ded for : \\ cents per pound. 104. All handsaws not over twenty-four inciies in length : 76 cents per dozen, UNITEJ) STATES TAUlfF. 51 in per suts lot ler ire- Ire- Ivi- and iu addition Uiereto 30 per cotituni ad valorem ; owr twenty four inches in length : $1 per dozen, and in nchlition thereto 'M) ])c>r contiini ad valorem. 105. A.11 back-saws not over ten inches in icnj^'th : 75 c«'nt8 per dozen, and iu addition thereto 3 ) jier centum ad valorem ; ovt^r ten inched in length : Ifl per dozen, and in addition thereto 30 per centum ad valorem. 106. Files, file-hlanks, rasps, and floats of all (h^scriptions, not exceeding ten indies in length : 10 cents per i>ound, and in addition thereto 30 per centum ad valorem ; exceeding ten inches in length : G cents per pound, and in addition thereto 30 per centum ad valorem. 107. Penknives, jack-knives, and pocket-knives of all kinds: 50 per centum ad valorem. 108. Sword-blades: S5 per centum ad valorem. ■ « ; • • i» . f. .-tf . ,," 109. Swords : 45 per centum ad valorem. 110. Needles for knitting or sewing machines: $1 per thousand, and in ad- dition thereto 35 per centum ad valorem. 111. Iron squares marked on one side : 3 cents per pound, and in addition thereto 30 per centum ad valorem ; all other squares of iron or steel : 6 cents per pound, and 30 per centum ad valorem. 112. All manufactures of steel, or of which steel shall be a component part, not otherwise provided for : 45 per centum ad valorem. But all articles of steel partially manufactured, or of which steel shall be a component part, not other- wise provided for, shall pay the same rate of duty as if wholly manufactured. 113. Steel rail way -bars : 1 J cents per pound. 114. Railway-bars made in part of steel: 1 cent i)er pound. And metal converted, cast, or made from iron by the Bessemer or pneumatic process, of whatever form or description, shall be classed ah •steel. • 115. Locomotive-tire, or parts thereof : 3 cent.s per pound. 116. Mill-irons and mill-cranks of wrought-ir >, and wnuight-iron for ships, steam-engines, and locomotives, or parts thereof, wei^jhing each twenty-five pounds or more : 2 cents per pound. ' 117. Anvils andiron cables, or cable chains, or parts thereof; 2J cents per pound : Provided, That no chains made of wire or rods of a diameter less than one-half of an inch, shall be considered a chain-cable. 118. Chains, trace-chains, halter-chains, and fence-chains, made of wire or rods, less than one-fourth of an inch in diameter : 2| cents per pound ; less than one-fourth of an inch in diameter, and not under number nine, wire gauge : 3 cents per pound ; under number nine, wire gauge : 35 per centum ad valorem. 119. Anchors, or parts thereof: 2 J cents per pound. 120. Blacksmiths' hammers and sledges, axles, or parts thereof, and malle- able iron in castings, not otherwise provided for : 2h cents per pound. 121. Wroughtiron railroad-chairs, and wrought-iron nuts aiid washers, ready punched : 2 cents per pound. (•^v.. 122. Bed-screws and wroughtiron hinges : 2| cents per pound. ?r - 123. Wrought board-nails, spikes, rivets, and bolts: 2i cents per pound. ~ Steam, gas, and water tubes, and flues of wrought-iron : 3^ cents per „.v 124, pound. 125, 126 '■:.( Cut nails and spikes: IJ cents per pound. Horseshoe nails : 5 cents per pound. • .' •i^'^'icf i.-.i^ i"^ ^tis , 127. Cut tacks, brads or sprigs, not exceeding sixteen ounces to the thou- sand : 2i cents per thousand ; exceeding sixteen ounces to the thousand : 3 cents per pound. 128. Screws, commonly called wood-screws, two inches or over in length : 8 cents per pound ; less than two inches in length : 11 cents per pound. "msmiassEsmmi^ l!\ 52 THE TARIFF HAND-BOOK. 129. Screws of any other metal than iron, and all otner screws of iron ex- cept wood screws : 35 per centum ad valorem. 130. Vessels of cast-iron, not otherwise provided for, and on andirons, sad- irons, tailors' and hatters' irons, stoves and stove-plates, of cast iron : 1^ cents per pound. 131. Cast-iron steam, gas, and water pipes : 1 ^ cents per pound 132. Cast-iron butts and hinges : 2^ cents per pound. 1 33. Hollow-ware, glazed or tinned : 3i cents per pound. 134. Cast scrap-iron of every description : $6 per ton. 135: Wrought scrap-iron of every description ; $8 per ton. But nothing shall be deemed scrap-iron except waste or refuse iron that has been in actual use, and is fit only to be remanufactured. 13G. All other castings of iron, not otherwise provided for : 30 per centum ad valorem. 137. Taggers* iron : 30 per centum ad valorem. 138. Steel, in ingots, bars, coils, sheets, and steel wire, not less than one- fourth of an inch in diameter, valued at seven cents per pound or less : 2^ cents per pound ; valued at above seven cents and not above eleven cents a pound : 3 cents per pound ; valued at above eleven cents a pound : 3^ cents per pound, and 10 per centum ad valorem. 139. Steel wire less than one-fourth of an inch in diameter and not less than number sixteen, wire gauge : 2i cents per pound, and in addition thereto 20 per centum ad valorem ; less or finer than number sixteen, wire-gauge : 3 cents per pound, and in addition thereto 20 per centum ad valorem. 140. Steel, commercially known as crinoline, corset, and hat steel wire : 9 cents per pound and 10 per cent ad valorem. 141. Stoel, in any form, not otherwise provided for: 30 per centum ad valorem. Provided, That no allowance or reduction of duties for partial loss or damage shall be hereafter made in consequence of rust of iron or steel or upon the manufacture of iron or steel, except on polished Russia sheet iron. ■' 142. Cross-cut saws • 10 cents per lineal foot. 143. On mill, pit, and drag saws, not over nine inches wide: 12^ cents per lineal foot , over nine inches wide ; 20 cents per lineal foot. 144. Lead in sheets, pipes, or shot . 2| cents per pound. 145. Lead ore : l^ cents per pound. » ''■' ^" '^ I ■■'^ '•' " 146. Lead in pigs and bars : 2 cents per pound. I 147. Old scrap-lead, fit only to be remanufactured : i^ cents per pound. 148. Zinc, spelter or tutenegue, manufactured in blocks or pigs : IJceuts per pound. , 149. Zinc, spelter, tutenegue in sheets ; 2 J cents per pound. 150. Iron and tin plates galvanized or coated with any metal by electric batteries : 2 cents per pound. 151. Iron and tin plates galvanized or coated with any metal otherwise than by electric batteries : 2J cents per pound. 152. Copper imported in the form of ores : 3 cents on each pound of fine copper contained therein. 153. Regulus of copper, and on all black or coarse copper : 4 cents on each pound ■ Fotatoea : 15 cents per bushel. Vegetables, not otherwise provided for ; 10 per centum ad valorem. Prepared vegetables, meats, fish, poultry, and game, sealed or unsealed, ir cans or otherwise : 35 per centum ad valorem. 185. Vinegar: 10 cents per gallon. [Note. — The omission, in the original Tariff Act, of so important an article of commerce as wheat flour from the schedule ol provisions, has been frequently pel- 175. 176. 177. 178. 181. 182. 183. 184. ■TiirliMiaeoilgl 54 THE TARIFF HAND-BOOK. I i' )■ I remarked upon, and it seems strange that this omission has never since been supplied in the schedule. But the case is covered by section 2,516 of the Revised Statutes (given at the end of this chapter), which enacts that all articles unenu- raerated, manufactured in whole or in part, shall pay 20 per cent.] Schedule G.— Sugars. Per 100 lbs. 186. Sugar not above number seven, Dutch standard in colour, If cents per pound, and 25 per cent, of that added $2 18f 187. Sugar above number seven, and not above number ten, Dutch standard in colour, 2 cents per pound, and 25 per cent, of that added - - - - 2 50 188. Sugar above number ten, and riot above number thirteen, Dutch standard in colour, 2 J cents per pound, and 25 per cent, of that added - - - - 2 81^ 189. Sugar above number thirteen, and not above number sixteen, Dutch standard in colour, 2f cents per pound, and 25 per cent. of that added - - 3 43f 190. Sugar above number sixteen, and not above number twenty, Dutch .; standard in colour, 3J cents per pound, and 25 per cent, of that added 4 OGJ 191. Sugar above number twenty, Dutch standard in colour, and on all ; . - refined loaf, lump, crushed, powdered, and granulated sugar, 4 ;„:•'■ cents per pound, and 25 per cent, of that added. But syrup of ., , sugar, syrup of sugar-cane juice, melado, concentrated melado, , I or concentrated molasses, entered under the name of molasses, *■'•■ shall be forfeited to the United States 5 00 192. Sugar-candy, not coloured, 10 cents per pound. , ,^ ^ 193. All other confectionery, not otherwise provided for, made wholly ",,',; or in part of sugar, and on sugars after being refined, when tine ; tured, coloured, or in any way adulterated, valued at thirty cents per pound or less, 15 cents per pound. , /. 194. Confectionery valued above thirty cents per pound, or when sold ^ by the box, package, or otherwise than by t!ie pound, fifty per [ < ,'! ■> cent, ad valorem. • • ♦ Per gallon. 195. Molasses, 5 cents per gallon, and 25 per centum of that added - - 6| Per 100 lbs. 196. Tank bottoms, syrup of sugar-cane juice, melado, concentrated melado, and concentrated molasses, 1| cents per pound, and 25 per cent, of that added - - - - - - --1 87J Schedule H. — Sn.K and Silk Goods. :_ " 201. Silk twist, twist composed of mohair and silk : 40 per centum ad valorem. 202. Dress and piece silks, ribbons, and silk velvets, or velvets of which silk is the component material of chief value ; 60 per centum ad valorem. 203. Silk vefitings, pongees, shawls, scarfs, mantilla'?, pelerines, handker- chiefs, veils, laces, shirts, drawers, bonnets, hats, caps, turbans, chemisettes, hose, mitts, aprons, stockings, gloves, suspenders, watch-chains, webbing, braids, fringes, galloons, tassels, cords, and trimmings, and ready-made clothing of silk, or ol which silk is a component material of chief value : 60 per centum ad valorem. 204. Buttons and ornaments tor dresses and outside garments made of silk, UNITED STATES TARIFF. 65 or of which silk Is the component material of chief value, and containing no wool, worsted, or goat's hair: 50 per centum ad valorem. 205. Manufactures of silks, or of which silk is the component material of chief value, not otherwise provided for : 50 per centum ad valorem. Schedule I. — Spices. V) i 206. Pimento, and black, white and red or cayenne pepper ; 5 cents per pound. 207. Ground piu'.ento, and ground pepper of Jlil kinds : 10 cents per pound. 208. Cinnamon : 20 cents per pound. Mace : 25 cents per pound. Nut- megs : 20 cents per pound. Cloves: 5 cents per pound, (.'love-stems: 3 cents per pound. Cassia and cassia-vera : 10 cents per pound. Cassia buds and cassia (ground) : 20 cents per pound. 209. All other spices : 20 cents per pound ; ground or prepared : 30 cents per pound. ^ ;'v . . 210. Ginger ground, 3 cents per pound. .•>•'... '.iV' '.-i;' 211. Ginger, preserved or pickled : 35 per centum ad valorem. .' '■•--' .,212. Essence of ginger ; 35 per centum ad valorem. ' > '. .,^.1. ^..f.fl-.'-i'i yl!!. Schedule J . — Tobacco. / 213. Cigars, cigarettes, and cheroots of all kinds: $2.50 cts. per pound, and in addition thereto 25 per centum ad valorem. But paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars, 214: Tobacco in leaf, unmanufactured and not stemmed : 35 cents per pound. ;; ' 215. Tobacco stems : 15 cents per pound. *•'' 216. Tobacco manufactured of all descriptions, and stemmed tobacco not otherwise provided for : 50 cents per pound. 217. SnufF and snufF flour, manufactured of tobacco, ground, dry, or damp, and pickled, scented, or otherwise, of all descriptions : 50 cents per pound. 218. Unman iifactured tobacco, not otherwise provided for : 30 per centum ad valorem. ScF'^DULE K. — Wood. ' " • ' 219. Timber, hewn or sawed ; timber used in building wharves, and spars : 20 per centum ad valorem. 220. Timber, squared or sided, not otherwise provided for : 1 cent per cubic foot. 221. Sawed boards, plank, deals and other lumber of hemlock, white-wood, sycamore, and bass-wood : 81 per thousand feet, board-measure. 222. All other varieties ot sawed lumber, ^2 per thousand feet, board- measure. But when lumber of any sort is planed or finished, in addition to the rates herein provided, there shall be levied and paid, for each side so planed or finished, 50 cents per thousand feet ; and if planed on one side and tongued and grooved, $1 per thousand feet ; and ii plant-d on two sides and tongued and grooved, $1.50 cents per thousand feet. 223. Hubs for wheels, last-blocks, waggon-blocks, oar-blocks, gun-blocks, heading-blocks, and all like blocks or sticks, rough-hewn or sawed only : 20 per centum ad valorem. 224. Staves for pipes, hogsheads, and other caskfi ; ten per centum ad valorem I 86 THE TARIFF HAND-BOOK. \ 225. Staves not otherwise provided for : twenty per centum ad valorem 226. Pickets and palings : twenty per centum ad valorem. 227. Laths: 1 5 cents per thousand pieces. 228. Shingles : thirty -five cents per thousand. 229. Pirfe clapboards ; $2 per thousand. , ^ / , , ^v 230. Spruce clapboards : $1.50 cents per thousand. 231. House or cabinet furniture, in pieces or rough, and not finished : 30 per centum ad valorem. 232. Cabinet wares and^iouse furniture, finished : 35 per centum ad valorem. 233. Casks and barrels, empty, sugar-box shooks and packing-boxes of wood, not otherwise provided for : 30 per centum ad valorem. 234. Manufactures of cedar-wood, granadilla, ebony, mahogany, rose-wood, and satin-wood : 35 per centum ad valorem ; manufactures of wood, or of which wood is the chief component part, not otherwise provided fur : 35 per centum ad valorem. 235. Wood unmanufactured, not otherwise provided for : 20 per centum ad valorem. ■. - . ■ . ^ . SoHBDULE L. — Wool and Woollen Goods. i- 236. All wools, hair of the alpaca, goat, and other like animals, shall be divided, for the purpose of fixing the duties to be charged thereon, into the three following classes : .'-,1- Class 1. —Clothing-Wool. :iV 237. That is to say, merino, mestizo, metz or metis wools, or other wools of merino blood, immediate or remote; down clothing-wools, and wools of like character with any of the preceding, including such as have been heretofore usually imported into the United States from Buenos Ayres, New Zealand, Aus- tralia, Cape of Good Hope, Russia, Great Britain, Canada, and elsewhere, and also including all wools, not hereinafter described or designated in classes two and three. ,,,,., . ^.,„_ , ,. ,v,; ,•',.,■.,..... •.-. i .,, v, .1 .'. . : ;>.s^ Class 2.— Combing Wools. ;hi>' •■ '■ « » ' ■> 238. That is to say, Leicester, Cotswold, Lincolnshire, down combing-wools Canada lone wools, or other like combing-wools of English blood, and usually known by the terms herein used ; and also all hair of the alpaca, goat, and other like animals. Class 3. — Carpet Wools and other similar Wools.' >>..** 239, Such as Donskoi, native South American, Cordova, Valparaiso, native Smyrna, and including all such wools of like character as have been heretofore usually imported iuto thfe United States from Turkey, Greece, Egypt, Syria, and elsewhere. Tire auty upon wool of the first class which shall be imported washed, shall be twice the amount of the duty to which it should be subjected, if imported unwashed. 240. And the duty upon wool of all classes which shall be imported scoured, shall be three times the duty to which it would be subjected if it be imported unwashed. And the duty upon wool of the sheep, or hair of the alpaca, goat and other like animals, which shall be imported in any other than the ordinary condition as now and heretofore practised, or which shall be changed in its cha- rao^er or condition, for the purpose of evading the duty, or which shall be UNITED STATES TARIFF, 5^ Is >d td It n;- reduced in value by the admixture of di^., or any other foreign substance, shall be twice the duty to which it would be otherwise subject. 241. Wools of the first class, the value whereof at the last port or place whence exported to the United States, excluding charges in sucli port, shall be thirty-two cents or less per pound : 10 cents per pound, and, in addition theruto, 11 per centum ad valorem. Wools of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall exceed thirty-two cents per pound : 12 cents per pound, and, in addition thereto, 10 per centum ad valorem. 242. Wools of the second class, and all hair of the alpaca, goat, and other like animals, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall be thirty-two cents or less per pound: 12 cents per pound, and, in addition thereto, 11 per centum ad valorem. 243. Wools of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall exceed thirty-two cents or less per pound : 12 cents per pound, and in addition thereto, 10 per centum ad valorem. 244. Wools of the third class, the value whereof at the last port or place whence exported into the United States, excluding charges in such port, shall be twelve cents or less per pound : 3 cents per pound. 245. Wool of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall exceed twelve cents per pound : 6 cents per pound. 246; Wools on the skin : the same rates as other wools, the quantity and value to be ascertained under such rules as the Secretary of the Treasury may prescribe. 247. Sheep-skins and Angora goat-skins, raw or unmanufactured, imported > with the wool on, washed or unwashed : 30 per centum ad valorem on the skins alone. 248. Woollen rags, shoddy, mungo, waste, and flocks : 12 cents per pound. 249. Woollen cloths, woollen shawls, and all manufactures of wool of every description, made wholly or in part of wool, not herein otherwise provided for ; 50 cents per pound, and, in addition thereto, 35 per centum ad valorem. 250. Flannels, blankets, hats of wool, knit goods, balmorals, woollen and worsted yarns, and all manufactures of every description composed wholly or in part of worsted, the hair of the alpaca, goat, or other like animals, except such as are composed in part of wool, not otherwise provided for, valued at not ex- ceeding forty cents per pound : 20 cents per pound ; valued at above forty cents per pound and not exceeding sixty cents per pound : 30 cents per pound ; valued at above sixty cents per pound and not exceeding eighty cents per pound : 40 cents per pouna j valued at above eighty cents per pound : 50 cents per pound ; and, in addition thereto, upon all the above-named articles : 35 per centum ad valorem. 251. Endless belts or felts for paper or printing machines : 20 cents per pound and 35 per centum ad valorem. 252. Bunting : 20 cents per square yard, and, in addition thereto, 35 per centum ad valorem. 253. Women's and children's dress goods and real or imitation Italian cloths, composed wholly or in part of wool, worsted, the hair of liie alpaca, goat, or other like animals, valued at not exceeding twenty cents per square yard : 6 cents per square yard, and, in addition thereto, 35 per centum ad valorem ; valued at above twenty cents per square yard : 8 cents per square yard, and, in addition thereto, 40 per centum ad valorem. But on all goods weighing four 51 HIHHi [' 58 THE TAKIFP HAND-BOOK. II IS' m ounces and over per square yard, the duty shall be 60 cents per pound, and, in addition thereto, 35 per centum ad valorem. 264. Clothing reaay made, and wearing apparel of every description, and balmonJ skirts^ and skirting, and goods of similar description, or used for like purposes, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other like animals, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, except knit goods : 60 cents per pound, and in addition thereto, 40 per centum ad valorem. 255. Webbings, beltings, bindings, braids, galloons, fringes, gimps, cords, cords and tassels, dress-trimmings, head nets, buttons, or barrel buttons, or but- tons of other forms for tassels or ornaments, wrought by hand or braided by machinery, made of wool, worsted, or mohair, or of which wool, worsted, or mohair is a component material : 50 cents per pound, and, in addition thereto,^ 60 per centum ad valorem. "" 256. Aubusson and Axminster carpets, and carpets woven whole for rooms : 50 per centum ad valorem. 257. Saxony, Wilton, and Tornay carpets (velvet), wrought by the Jacquard machine : 70 cents per square yard, and, in addition thereto, 35 per centum ad valorem. 258. Brussels carpets, wrought by the Jacquard machine : 44 cents per square yard, and, in addition thereto, 35 per centum ad valorem. 259. Patent velvet and tapestry velvet carpets, printed on the warp or otherwise, 40 cents per square yard, and, in addition thereto, 35 per centum ad valorem. 260. Tapestry Brussels carpets, printed on the warp or otherwise : 28 cents per square yard, and, in addition thereto, 35 per centum ad valorem. 261. Treble ingrain, three-ply, and worsted chain Venetian carpets: 17 cents per square yard, and, in addition thereto, 35 per centum ad valorem. 262. Yarn Venetian and two-ply ingrain carpets : 12 cents per square yard, and, in addition thereto, 35 per centum ad valorem. 263. Druggets and bockings, printed, coloured, or otherwise : 25 cents per square yard, and, in addition thereto, 35 per centum ad valorem. 264. Hemp or Jute carpeting . 8 cents per square yard. 265. Carpets and carpeting of wool, flax, or cotton, or parts of either, or other material not herein specified : 40 per centum ad valorem. And mats, rugs,' screens, covers, hassocks, bed-sides, and othei portions of carpets or carpetings, shall be subjected to the rate of duty herein imposed on carpets or carpeting of like character or description, and th« duty on all other mats, (not exclusively of vlegetable material) screens, hassoche, and rugs, shall be 45 per centum ad valorem. 266. Oil-cloths, for floors, stamped, painted, or printed, valued at fifty cents or less per square yard, 35 per centum ad valorem ; valued at ovh 282. Assafoetida: 20 per centum ad valorem ,, r,!. 283. Balsams, used for medicinal purposes, not otherwise provided for : 30 per centum ad valorem. 284. Barley, pearl or hulled : 1 cent per pound. 285. Barytes, and sulphate of : J cent per pound ; nitrate of : 2^ per centum ad valorem. 286. Baskets, and all other articles composed of grass, osier, palm-leaf, whalebone, or willow, not otherwise provided for : 35 per centum ad valorem ; composed of straw : 35 per centum ad valorem. 287. Bay-rum or bay- water, whether distilled or compounded : $1 per gallon of first proof, and in proportion for any greater strength than first proof. 288. All beads and bead ornaments, except amber : 50 per centum ad valorem. \ , 289. Bees-wax: 20 per centum ad valorem. ^, , 290. Benzoates: 30 per centum ad valorem. ^ ' 291. Billiard-chalk: 50 per centum ad valorem. 292. Black of bone, or ivory drop black : 25 per centum ad valorem. 293. Blacking of all descriptions : 30 per centum ad valorem. 294. Bladders, manufactures of : 30 per centum ad valorem. 295. Manufactures of bones, horn, ivory, or vegetable ivory : 35 per centum ad valorem. * 296. Bonnets, hats, and hoods, for men, women, and children, composed of chip, grass, palm-leaf, willow, or any other vegetable substance, hair, whalebone, or other material, not otherwise provided for : 40 per centum ad valorem ; com- posed of straw : 40 per centum ad valorem. 297. Books, periodicals, pamphlets, blank-books, bound or unbound, and all printed matter, engravings, bound or unbound, illustrated books and papers, and maps and charts : 25 per centum ad valorem. 298. Borax, refined : 10 cents dm* pound. '■■■^ ]. vi .('; 'M .;'/ eo' THE TARIFF HAND-BOOK H '., . . 307. Brushes of all kinds : 40 per centum ad valorem. "^^^ vm hM^ t .-. to) 308. Bulbous roots, not otherwise provided for : 30 per centum ad valorem. 309. Burning fluid : 50 cents per gallon. 310. Burr-stones, manufactured or bound up into millstones : 20 per centum ad valorem. 311. Buttons and button-moulds, not otherwise provided for : 30 per centum ad valorem. 312. Calomel : 30 per centum ad valorem. "-' *'^ i^'^'w*^ < «* •> •' - ' '! 313. Camphor, refined : 5 cents per pound. 314. Candles and tapers, stearine, and adamantine: 5 cents per pound; spermaceti, parafine, and wax candles and tapers, pure or mixed : 8 cents per pound ; all other candles and tapers : 2^ cents per pound. 315. Canes and sticks for walking, finished or unfinished : 35 per centum ad valorem. 316. Card-cases, pocket-books, shell-boxes, souvenirs, and all similar articles of whatever material composed : 35 per centum ad valorem. 317. Carriages and parts of carriages : 35 per centum ad valorem. Castor beans or seeds, per buuhel of fifty pounds : 60 cents. Chicory-root, ground or unground : 1 cent per pound. Chicory-root, burnt or prepared : 5 cents per pound. • ' Chloroform : $1.00 per pound. . -, , , Chocolate : 5 cents per pound. Chronometers, box or ship's, and parts thereof: 10 per centum ad ;> 318, 319 320. 321, 322. * 323, valorem. 324 325. "I -i:V/ ;?« Clocks, and parts of clocks : 35 per centum ad valorem. Clothing, ready-made, and wearing apparel of every description, of whatever material composed, except wool, silk, and linen, made up or manufac- tured wholly or in part by the tailor, seamstress, or manufacturer, not otherwise provided for, caps, gloves, leggins, mitts, socks, stockings, wove shirts and drawers, and all similar articles made on frames, of whatever material composed, except silk and linen, worn by men, women, or children, and not othierwise pro- vided for, articles worn by men, women, or children, of whatever matierial com- posed, except silk and linen, made up, or made wholly or in part by hand, not otherwise provided for ; 35 per centum ad valorem. 326. Coach and harness furniture of all ki;ids, saddlery, coach and harness hardware, silver plated, brass, brass plated or covered, common tinned, burnished or japanned, not otL'^rwise provided for : 35 per centum ad valorem. 327. Slack coal or culm, such as will pass through a half-inch screen : 40 cents per ton of twenty-eight bushels, eighty pounds to the bushel ; bituminous coal and shale : 75 cents per ton of twenty-eight bushels, eighty pounds to the bushel. 828. Cobalt, oxide of : 20 per centum ad valorem. 520. Cocoa, prepared or manufactured : 2 cents per pound. 330. CoIm : 25 per centum ad valorem. UNITED STATES TARIFF. 61 If,: ■10 Af 1 VI ; i:'iii.:j.r>,: 'i (fj- 331. Collodion and ethers of all kinds, not otherwise provided for.and etheria. preparations or extracts, fluid: $1.00 per pound. 332. Colouri\ig for brandy : 50 per centum ad valorem. 333. Combs of all kinds : 36 per centum ad valorem. 334. Comfits, sweetmeats, or fruits preserved in sugar, brandy, or molasses, not otherwise provided for : 35 per centuin ad valorem. 335. Composition of glass or paste, when set : 30 per centum ad valorem; when not set : 10 per centum ad valorem. 336. Composition tops for tables, or other articles of furniture : 35 per cen- tum ad valorem. 337. Copperas, green vitriol, or sulphate of iron : J cent per pound. "Y' 338. Coral, cut or manufactured : 30 per centum ad valorem. ""^- '?^' 339. Corks and cork-bark, manufactured : 30 per centum ad valorem. ■^ 340. Corsets, or manuf ictured cloth, woven or made in patterns of such size shape, and form, or cut in such manner as to be fit for corsets, when valued at six dollars per dozen or less : $2.00 per dozen -, when valued over six dollars per dozen : 35 per centum ad valorem. ' '■ 341. Court-plaster : 35 per centum ad valorem. 342. Crayons of all kinds : 30 per centum ad valorem. 343. Cream tartar : 10 cents per pound. 344. Cutlery of all kinds : 35 per centum ad valorem. 345. Currants, Zante, or other : 1 cent per pound. 346. Dates and prunes : 1 cent per pound. '' 347. Dolls: 35 per centum ad valorem. ,,, ,1 >?'-'• 348. Dried pulp: 20 per centum ad valorem. 349. Drugs, medicinal and other, crude, not otherwise provided for : 20 per centum ad valorpm. 350. Embroidery, manufactures of cotton, linen or silk, if embroidered or tamboured, in the loom or otherwise, by machinery or with the needle, or other process, not otherwise provided for : 35 per centum ad valorem ; articles em- broidered with gold and silver, or other metals : 35 per centum ad valorem. 351. Emery grains : 2 cents per pound. 352. Emery ore : |6 per ton. 353. Emery, manufactured, ground or pulverized : 1 cent per pound. '* 352. Encaustic tiles : 35 per centum ad valorem. 355. JEpaulets, galloons, laces, knots, stars, tassels, tresses, an€ wings of gold, silver, or other metal : 35 per centum ad valorem. 356. Essences, extracts, toilet waters, cosmetics, hair-oils, pomades, hair- dressings, hair-restoratives, hair-dyes, tooth-washes, dentifrice, tooth-pastes, aromatic cachous, or other perfumeries or cosmetics, by whatever name or names known, used or applied as perfumes or applications to the hair, mouth, or skin : 50 per centum ad valorem ; cologne water and other perfumery, of which alcohol forms the principal ingredients : $3 per gallon, and 50 per centum ad valorem j rum essence or oil, and bay-rum essence »r oil ; 50 cents per ounce. I 357. Ey°ilets of every description : 6 cents per thousand. , . . . ' !!.- i,. 358. Fans and fire-screens of every description, except common palm-leaf fans, of whatever material composed : 35 per centum ad valorem. 359. Feathers — Ostrich, vulture, cock, and other ornamental, crude or not dressed, coloured or manufactured : 25 per centum ad valorem ; when dressed, coloured, or manufactured : 50 per centum ad valorem ; artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, not other- wise provided for : 50 per centum ad valorem. 360. Feather beds : 20 per centum ad valorem. ^ i-,,i.li^iyt i-il.t-l^i',, ji;:ii-> is*-.": '62 THE TARIFF HAND-BOOK. H ;, 361. Feldspar: 20 per centum ad vulurem 362. Figs : 2^ cents per pound. 863. Filberts and walnuts, of all kinds : 3 cents per pound. 364. Finishing powder : 20 per cent ad valorem. 365. Fire-crackers : $1 a box of forty packs, not exceeding eighty to each pack, and in the same proportion of any greater or less number. 366. Fire-crackers, not otherwise provided for : 30 per centum ad valorem. 367. Fish-skins : 20 per centum ad valorem. 368. Fruit ethers, essences or oils of apple, pear, peach, apricot, strawberry and raspberry, made of fusel-oil or of fruit, or imitations thereof : $2.50 per pound. 369. Fruits. — Oranges, lemons, pine apples, and grapes : 20 per centum ad valorem ; limes, bananas, plantains, shaddocks, mangoes, 10 per centum ad valorem. But no allowance shall be made for loss by decay on the voyage, unless the loss shall exceed 25 per centum of the quantitv, and the allowance then made shall be only for the amount of loss in excess of 25 per centum of the whole quantity. Green, ripe, or dried, not otherwise provided for : 10 per centum ad valorem ; preserved in their own juice, and fruit-juice : 25 per centum ad valorem. 370. Fulminates, fulminating powders, and all articles used for like purposes, not otherwise provided for : 30 per centum ad valorem. 371. Fur, articles made of. — Caps, hats, muffs, and tippets of fu t, and all other manufactures of fur, or of which fur shall be a component materia^ : 35 per centum ad valorem. r' /v.iT /f g 372. Fusel-oil, or amylic alcohol : $2 per gallon. 373. Gelatine, and all similar preparations, not otherwise provided for : 35 per centum ad valorem. ' 374. Glass plates or disks, unwrought, for optical instruments : 10 per cen- tum ad valorem. 375. Gloves, kid or other leather, of all descriptions, for men's, women's, or children's wear : 50 per centum ad valorem. 376. Glue : 20 per centum ad valorem. ^ . \ ■ , : -" 377. Glycerine : 30 per centum ad valorem. 378. Grease, all not specified: 10 per centum ad valorem. 379. Grindstones, rough or unfinished : $1.50 per ton ; finished : $2 per ton. 380. Guij substitute, or burnt starch : 10 per centum ad valorem. 381. Gunpowder and all explosive substances used for mining, blasting, ar- tillery, or sporting purposes, when valued at twenty cents or less per pound : 6 cents per pound, and, in addition thereto, 20 per centum ad valorem ; valued above twentyjcents per pound : 10 cents per pound, and in addition thereto, 20 per centum ad valorem- 382. Gulta-percha, manufactured : 40 per centum ad valorem. 383. Hair— Bracelets, braids, chains, curls, or ringlets, composed of hair, or of which hair is a component material : 35 per centum ad valorem ; curled hair, except hair of hogs, used for beds or matresses : 30 per centum ad valorem ; hair of hogs : 1 cent per pound j human hair, raw, uncleaned, and not drawn : 20 per centum ad valorem ; when cleaned or drawn, but not manufactured : 30 per cen- tum ad valorem ; when manufactured : 40 per centu' ad valorem ; hair of all kinds, cleaned, but unmanufactured, not otherwise provided for : 10 per centum ad valorem. 384. Hair cloth known as " crinoline cloth," and all other manufactures ot hair, not otherwise provided for : 30 per centum ad valorem ; of the description knowh as " hair-seating " eighteen inches wide or over : 40 cents per square yard}' less than eighteen inches wide : 30 cents per square yard. .•1' 11;, UNITED STATES TARIFF. 68 886. Hair pencils: 35 per centum ad valorem. 386. Hair pins, made of iron wire : &0 per centum ad valorem. 387. Hat bodies of cotton : 35 per centum ad valorem. 388. Hats, &c., materials for. — Braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares, used for making or ornamenting hats, bonnets, and hoods, composed of straw, chip, grass, palm-leaf, willow, or any other vegetable substance, or of hair, whalebone, or other material not otherwise provided for : 30 per centum ad valorem. 389. Hatters' furs not on the skin, and dressed furs on the skin : 20 per centum ad valorem. 390. Hatters' plush, composed of silk and cotton, but of which cotton is the component material of chief value : 25 per centum ad valorem. 391. Hempseed and rapeseed, and other oil seeds of like character other than linseed or flaxseed : J cent per pound. 392. Hoffman's anodyne and spirits of nitric ether : 50 cents per pound. 393. Honey : 20 cents per gallon. 394. Hops : 8 fcents per lb. 395. India rubber and silk, manufactures of, or manufactures of India rubber and silk and other materials ; 50 per centum ad valorem. 396-397. India rubber, articles composed of. — Braces, suspenders, webbing, or other fabrics, composed wholly or in part of India rubber, not otherwise pro- vided for : 36 per centum ad valorem. 398. Articles composed wholly of India rubber, not otherwise provided for : 26 per centum ad valorem. 399. India rubber boots and shoes : 30 per centum ad valorem. ■V 400. Ink, printers' ink, and ink-powders : 35 per centum ad valorem. 401. Insulators for use exclusively in telegraphy, except those made of glass : 25 per centum ad valorem. 402. Iodine, salts of : 15 per centum ad valorem ; resublimed : 75 cents per pound. 403. Ivory or bone dice, draughts, chess-men, chess-balls, and bagatelle-balls : 50 per centum ad valorem. 404. Japanned ware of all kinds, not otherwise provided for : 40 per centum ad valorem. : ;. , - 405. Jellies of all kinds : 50 per centum ad valorem. 406. Jet, manufactures and imitations of : 35 per centum ad valorem. 407. Lead, nitrate of : 3 cents per pound. 408. Leather. — Bend or belting leather, and Spanish or other sole leather : 15 per centum ad valorem ; calf-skins, tanned, or tanned and dressed : 25 per centum ad valorem ; upper leather of all other kinds, and skins dressed and finished of all kinds, not otherwise provided for : 20 per centum ad valorem ; skins for morocco, tanned, but unfinished : 10 per centum ad valorem ; manufac- tures and articles of leather, or of which leather shull be a component part, not otherwise provided for : 35 per centum ad valorem. 409. Leather and skins, japanned, patent or enamelled : 35 per centum ad ▼alorera. 410. All leather and skins, tanned, not otherwise provided for : 25 per csn- tum ad valorem. 411. Lemon ard lime-juice : 10 per centum ad valorem. -^.j 412. Licorice-paste, or licorice in rolls : 10 cents per pound. 413. Licorice-juice : 6 cents per pound. 414. Lime : 10 per centum ad valorem. 415. Linseed or flaxseed : 20 cents per bushel of fifty-six pounds weight. Bat no drawback shall be allowed on oil-cake made from imported seed. . '■'M Hita Kfi. 64 THE TARIFF HAND-BOOK. 416. Magnesia, carbonate: 6 cento per ponnd; oalcined, 12 cento per pound. 417. Malt : 20 per centum ad valorem. 416. Marble. — Marble, white stotuary, brooatolla, sionna, and verd-antique, in block, rough or squared : $1 per cubic foot, and, in addition thereto, 26 per centum ad valorem ; \einod marble and marble of all other descriptions, not otherwise provided for, in block, rough or squared : 50 cents per cubic foot, and, in addition thereto, 20 per centum ad valorem ; sawed, dressed, or polished mar- ble, marble slabs, and marble paving-tiles : 30 per centum ad valorem, and, in addition, 25 cents per superficial square foot not exceeding two inches in thick- ness. If more than two inches in thickness, 10 cents per foot, in addition to the above rate, for each inch or fractional part thereof in excess of two inches in thickness, but if exceeding six inches in thickness, such marble shall be subject to the duty imposed upon marble blocks. 419. All manufactures of marble not otherwise provided for : 50 per centum ad valorem. 420. Mats of cocoa-nut : 30 per centum ad valorem. "' ■ Matting, China, and other floor-matting, and ^ats made of flags, jute, 30 per centum ad valorem. Cocoa or coir : 25 per centum ad va- 421 or grass lorum. 422, Medicinal preparations not otherwise provided for: 40 per centum ad valorem. 423. Mercurial preparations not otherwise provided for: 20 per centum ad valorem. 424. Mineral and bituminous substances in a crude stote not otherwise pro- vided for : 20 per centum ad valorem. " 425. Mineral kermes : 10 per centum ad valorem. i ,c iMii; ; -(cu ". 426. Mineral or medicinal waters, artificial, for each bottle or jug containing not more than one quart : 3 cento, and, in addition thereto, 25 per centum ad valorem ; containing more than one qrart : 3 cents for each additional quart, or fractional part thereof, and, in addition thereto, 25 per centum ad valorem. Otherwise than in bottles : 30 per centum ad valorem. 427. Morphia, and all salts of morphia : $) per ounce. Music, printed with lines, bound or unbound : 20 per centum ad 428. valorem. 429. 10 430. ;■♦ 431. '. i Musical instruments of all kinds : 30 per centum ad valorem. ) Muskets, rifles, and other fire-arms ; 35 per centum ad valorem. Mustard, ground, in bulk : 10 cents per pound ; when enclosed in glass or tin : 14 cents per pound. ■; iji'uayt 432. Needles, sewing, darning, knitting, and all other descriptions not other- wise provided for : 25 per centum ad valorem. 433. Nuts of all kinds, not otherwise provided for : 2 cento per pound, ir » 434. Oils. — Illuminating, and naphtha, benzine, and benzole, refined or pro duced from the distillation of coal, asphaltum, shale, peat, petroleum or rock-oil, or other bituminous substances used for like purposes : 40 cents per gallon ; coal, oil, crude : 15 cento per gallon ; cnide petroleum or rock-oil : 20 cento per gallon ' croton, $1 per pound ; olive, in flasks aqd bottles, and salad : $1 per gallon ' castor : 81 per gallon ; cloves : $2 per pound ; :..gnac, or oenanthic ether : $4 per ounce ; linseed or flaxseed : 30 cents per gallon, seven pounds and a half of weight to be estimated as a gallon ; hempseed and rapeseed : 23 cento per gallon ; neat's foot, and all animal, whale, seal and fish oils : 20 per centum ad vjdorem , cottonseed: 30 cents per gallon ; cenne : 30 cento per gallon. 435. Oils, essential or essence.— Bay-leaves : |17.50 per pound; cubebi: UNITED 8TATFS TARIFF. 65 $1 per ponnd ; lemons : 60 centB per pound ; orange : 60 eenti per pound ; all other esaential oils, not otherwiis*; provided for: 60 per centum ad valorem. 436. Oils, fixed or expressed. — Bay or laurel: 20 cents per pound; olive, not salad : 26 cents per gallon ; mustard, not salad : 26 cents per gallon ; oils expressed, not otherwise provided for : 20 per centum ad valorem. 437. Opium : |1 per pound ; prepared for smoking, and all other prepara- tions of opium not otherwise provided for : $0 per pound. But opidm prepared for smoking, and other preparations of opium, deposited in bonded warehouse, shall not be removed therefrom for exportation without payment of duties, and such duties shall not be refunded. 438. Osier or willow, prepared for basket-makers' use : 30 per centum ad valorem. d-rt ;c >'^ -fct t»;: : r»; ja hvtlr.'l .'Vi; 439. Paintings and statuary, not otherwise provided for : 10 per centum ad valorem. But the term " statuary," as used in the law now in force imposing duties on foreign importations, shall be understood to include professional pro- ductions of a statuary or of a sculptor only. 440. Paints and dyes. — Aniline dyes and colours, by whatever name known : 50 cents per pound, and 36 per centum ad valorem. 441. Blanc-fixe, enameled white, satin-white, limo-white, and all combinations of barytes with acids or water : 3 cents per pound ; carmine lake, dry or liquid : 36 per centum ad valorem. 442. French gieen, Paris green, mineral green, mineral blue, and Prussian blue, dry or moist : 30 per centum ad valorem. 443. Indian red: 26 per centum ad valorem. '<.f,(f> ^as 66 THE TABIFF HAND-BOOK. nent material, not otherwise provided for : 35 per centum ad valorem ; shei|ti);i- ing paper : 10 per centum ad valorem. , ,(^]i.» [> itii , r » xaiiia. 469. Paper boxes, and all other fancy boxes : 35 per centum ad valorem. , 460. Paper envelopes : 35 per centum ad valorem. 461. Paper hangings and paper for screens and Bre-boards ; paper, antiquar- ian, demy, drawing, elephant, foolscap, imperial letter, and all other paper not otherwise provided for • 35 per centum ad valorem. 462. Papier^mach^, manufactures, articles, wajres of: 35 per centum ad , valorem. v,-..i - >- i.c!>yi 463. Paraffine : 10 cents per pound. v* >i **^ ft 464. Parchment : 80 per centum ad valorem. {> - 465. Patent size : 20 per centum ad valorem. 466. Paving-stones, not otherwise provided for : 10 per centum ad valorem. 467. Pea-nuts or ground beans : 1 cent per pound ; shelled, 1^ cents per pound. . 468. Pencils of wood, filled with lead or other nUkterials : 50 cents per gross, and, in addition thereto, 30 per centum ad valorem. 469. Pencils, lead, not in wood: $1 per gross. 470. Pens, metallic : 10 cents per gross, and, in addition thereto, 25 pei centum ad valorem. 471. Pen-tips and pen-holders, or parts thereof : 35 per centum ad valorem. '.''■ ' 472. Percussion caps : 40 per centum ad valorem. 473. Philosophical apparatus and instruments : 40 per centum ad valorem. Provided, That any philosophical apparatus and instruments imported for the use of any society incorporated for religious purposes, are subject tO( a duty of 15 per centum ad valorem. 474. Pins, solid-head or other : 35 per centum av! valorem. 475. Pipe-cases, pipe-stems, tips, mouth-pieces, ar d metallic mountings for pipes, and all other parts of pipes or pipe fixtures, and a\l smokers' articles : 75 per centum ad valorem. 476. Pipes and pipe-bowls. — Meerschaum, wood, porcelain, lava, and all other tobacco-smoking pipes and pipe-bowls, not otherwise provided for : $1.50 cents per gross, and, in addition thereto, 75 per centum ad valorem ; pipes, clay, common or white : 35 per centum ad valorem. 477. Pitch: 20 per centum ad valorem. ■ •' '• » <' i 478. Plants. — Fruit, shade, lawn, and ornamental trees, shrubs, plants, and flower-seeds, not otherwise provided for ; garden seeds, and all other seeds for agricultural and horticulturai purposes, not otherwise provided for : 20 per cen- tum ad valorem. 479. Plaster- of Paris, when ground or calcined : 20 per centum ad valorem. > 480. Plated and gilt ware of all kinds : 35 per centum ad valorem. 481. Plates, engraved, of steel : 25 per centum ad valorem ; of wood or other material : 26 per centum ad valorem. 482. Playing-cards, costing not over twenty-five cents a pack : 25 cents per pack ; costing over twenty-five cents a pack : 35 cents per pacK. ;/ ..^ ' 483. Plums : 2 J cents per pound. *'''*** 484. Polishing powders of all descriptions, Frankfort Black, and Berl^, Chinese, fig, and wash blue : 25 per centum ad valorem. 486. Potash. — Chlorate : 3 cents per pound ; hydriodate, iodate, iodide : id cents per pound ; acetate : 25 cents per pound ; prnssiate, yellow : five cents per pound ; prnssiate, red : 10 cents per pound. 486 . Precious stones and jewellery. — Diamonds, cameos, mosaics, gems, peairls, .rubies, and other precious stones, when not set: 10 per ceatsm j j?- fn . -it' i<(a:) ;•;!''< .[»o 488. Putty : $1.60 cents per one hundred pounds. 490.'*^Quinine, salts of, other than sulphate of: 45 per centum ad valorem ; sulphate of : 20 per centum ad valorem. 491. Bags of whatever material, not otherwise provided for : 10 per centum ad valorem. . 492. Raisins: 2A cents per pound. 493. Rattans and reeds, manufactured or partially manufactured : 25 per eentum ad valorem. 494. Red ptecipitate : 20 per centum ad valorem. 495. Resins, gum, not otherwise provided for, and rosin : 20 per centum ad valorem. 496. Rochelle salts : 5 cents per pound. : • ■ ;-- trq's- '»!v.,«f,-pj . ;/,-. 497. Roman cement: 20 per centum ad valorem. - v ;, 498. Saleratus and bicarbonate of soda : 1^ cents per pound!* ^'^ .' 499. Sal-soda and soda ash : J of 1 cent per pound. 500. Salt. — In bags, sacks, barrels, or other packages : 12 cents per one hundred pounds ; in bulk : 8 cents per one hundred pounds. 501. Saltpetre. — Crude : 1 cent per pound ; refined and partially refined : 2 cents per pound. 502. Salts. — Epsom : i cent per pound ; Glauber's : ^ of 1 cent per pound ; preparations of, not otherwise provided for : 20 per centum ad valorem. 503. Santonine ; $3 per pound. 504. Scagliola tops, for tables or other articles of furniture : 35 per centum ad valorem. 605. Sealing-wax : 35 per centum ad valorem. ,, 506. Shaddock: 10 per centum ad valorem. ■ '' 507. Shells, manufactures of: 35 per centum ad valorem. 608. Side arms of every description, not otherwise provided for : 35 per centum ad valorem. 509. Skates costing twenty cents or less per pair : 8 cents per pair ; costing over twenty cents per pair : 35 per centum ad valorem. 510. Smalts: 20 per centum ad valorem. 511. Soap, fancy, perfumed, honey, transparent, and all descriptions of toilet and shaving soaps : 10 cents per pound, and in addition thereto, 25 per centum ad valorem ; soap not otherwise provided for : 1 cent per pound ; and, in addition thereto, 30 per centum ad valorem. 612. Soda, caustic: IJ cents per pound ; hyposulphate of, and all carbon- ' ates of, by whatever name designated, not otherwise provided for : 20 per cen- tum I valorem ; silicate of, or other alkaline silicates : J cent per pound. 513. Sponges : 20 ger centum ad valorem. « 614. Sportmg-gun wads of all descriptions : 35 per centum ad valorem. ' 515. Starch, made of potatoes or corn: 1 cent per pound, and 20 per oer.> turn ad valorem ; made of rice, or any other material : 3 cents per ponnd, and 20 per centum ad valorem •u- * These duties abolished ; ealU ot quinine put upon the free list by Act of C'ougren, extn Miaion of 1879, tiintfTi >8 THE TARIFF HAND-BOOK. 516. Staves for pipes, hogsheads, or other casks : 10 per ceatum ad valorem; other staves : 20 per centum ad valorem. ,, >>• . 617. Stereotype plates : 25 per centum ad valorem. 618. Stones — freestone, granite, sandstone, and all building and monumei)- tal stone except marble : $1.50 per ton. :,, 619. Strings— all strings of whip gut, or cat gut, otiier than strings for musical instruments : 30 per centum ad valoreiu. :\ 520. Strychnia : $1.00 per ounce. ..,{,i;j.w isr, 521. Strychnine, salts of, not otherwise provided for : $1.50 per ounce. Sulphur, flour of : $20.00 per ton, and 15 per centum ad valorem. Tallow: 1 cent per pound. ;n. ;:*'>:!> Tannin : $2.00 per pound. -^^^ j,^. j.f ,.? r^.,. j-j,, ,\^ V"; , H^ijf-f|t.(a Tar : 20 per centum ad valorem. *to tiv^ ..■id j^ tn 5%i^J' fSV Tartar-emetic: 15 cents per pound. ^ "^ ,„J ,.,u.' i-» Teeth, manufactured : 20 per centum ad valorenj. Tin, oxide, muriatic and salts of tiu, and tin foil : 30 per centum ad at 522. 523. 52 i. 525. 526. 527. 528. valorem. 529. Toys, wooden or other, for children : 50 per centum ad valorem. 530. Twine or pack thread, not otherwise provided for : 35 per centum ad valorem. 531. Turpentine, spirits of : 30 cents per gallon. JS;*! yH-^ff «--.:/ vU* 532. Types, new: 25 per centum ad valorem. : > !.;;;j;^, f}ji^,f....<| '.(ifi 533. Type metal : 25 per centum ad valorem. • ; t.„'."'....i^. 'u.> -.^^ i 534. Umbrella and parafiol ribs and stretchers, frames, tips, runners, handles, or other parts thereof, when made in whole or chief part of iron, steel or any other metal : 45 per centum ad valorem ; umbrellas, parasols, and sun-shades, when covered with silk or alpaca : 60 per centum ad valorem ; all other umbrellas, 45 per centum ad valorem. 535. Umbrellas, parasols, and sun shades, frames and sticks for, finished or unfinished, not otherwise provided for : 35 per centum ad valorem. 536. Varnish valued at one dollar and fifty cents or less per gallon : 50 cents per gallon, and 20 per centum ad valorem ; valued at above one dollar and fifty cents per gallon : 50 cents per gallon, and 25 per centum ad valorem. ; 537. Vellum : 30 per centum ad valorem. 538. Velvet, when printed or painted : 35 per centum ad valorem. 539. Vitriol, white or sulphate of zinc : 20 per centum ad valorem ; blue vitriol : 4 cents per pound. 540. Waste, all not otherwise provided for : 20 per centum ad valorem. 541. Watches, watch-cases, watch-movements, parts of watches, and watch- materials : 25 per centum ad valorem. 542. Webbing composed of cotton;^ flax or any other nxaterials, not other- wise provided for : 35 per centum ad valorem. ,;v|, ;-, , - v'jfv't fif-r^, | ! ;'. .Vcit!l)i« Ci! ,hr(:<:>fy-, ..0(1 «ji-'y? /:'; -.f.' THE FRS)E LIST. The importation of the following articles shall be - 643. Sec. 2505 exempt from duty : 544. Acids : arsenious, crude ; boracic ; nitric, not chemically pure ; muri- atic ; oxalic ; picric and nitro-picnc ; succinic ; sulphuric?. But carboys containing acids shall be subject to the same duty as if empty. A.nd all acids of every de- scription used for cherai' n1 and manufacturing purposes, not otherwise provided for. 645. Aconite, root, leaf and bark. Agaric. Agates, unmanufactured. Al- r-trm -w «n.fi»«m*W** ,i!»«i-pii»j WJW4, ^y ««tt4ws9.*aj,n;',«K' j»! j)(ft»i^ai|f,.ft)^iS4rt» ^4s»rt*WiWr«lftWt. UNITED STATES TARIFF. bumen and lactarine. Alcurnuque. Alkanet root. Alkekengi. Almond-shells. Aloes. Aluminium. Amber beads. Ambergris. Amber gum. 546. American manufactures of casks, barrels, or carboys, and other vessels, and grain bags, [the manufacture of the United States,] if exported containing American produce, and declaration be made of intent to return the same empty, under such regulations as shall be prescribed by the Secretary of the Treasury. 547. Ammonia, crude. ., 548. Angelica root. • .k .-.vfiVLrs jsivlrf^ba .ITS 549. Aniline oil, crude. 550. Animals brought into the United States temporarily and for a period not exceeding six months, for the purpose of exhibition or competition for prizes •ffered by any agricultural or racing association. But a bond shall be first given, in accordance with the regulations to be prescribed by the Secretary of the Trea- sury, with the condition that the lull duty to which such animals wonld other- wise be liable shall be paid in case of their sale in the United States, or if not re- exported within six months. Animals, alive, specially imported for breeding pur- poses beyond the seas, shall be admitted free, upon proof thereof satisfactory to the Secretary of the Treasury, and under such regulations as he may prescribe. And teams of animals, including their harness and tackle, actually owned by persons immigrating to the United States with their families from foreign coun- tries, and injactual use for the purposes of such immigration, shall also be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe. 551. Arnatto, roncou, rocuo, or Orleans, and all extracts of. 552. Arnatto seed. Antimony, ore, and crude sulphuret of. Aqua fortis. Argol dust. Argols. Crude arsenic. Arseniate of aniline. 553. Articles, the growth, protluce, and manufacture of the United States, when returned in the same condition as exported. But proof of the identity of such articles shall be made under regulations to be prescribed by the Secretary of the Treasury ; and if such articles were subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation, and not refunded. 554. Articles imported for the use of the United States ; Provided, That the price of the same did not include the duty. - ; - 555. Asbestos, not manufactured. ' ' < i' 556. Balm of Gilead. - ' - ' ' ■ 557. Balsams, copaiva, fir or Canada, Peru and Tolu. 558. Bamboo reeds, no further manufactured than cut into suitable lengths for walking sticks or canes, or for sticks for umbrellas, parasols, or sun shades. 559. Bamboos, unmanufactured. ^ 560. Barrels, of American manufecture, exported filled with domestic petro- leum and returned empty, under auch regulations as the Secrtoary of the Treas- ury may prescribe, and without requiring the filing of a declaration at time of export of intent to return the same empty. 561. Barilla. l J'hA' 562. Barks — Quilla, Peruvian, Luna, Calisaya, and all cinchona barks, can- ella alba, pomegranate, croton, cascarilla, and all other bpvks not otherwise pro- vided for. * '* 663. Beans, vanilla, or vanilla plants. •' •■ i - , ., ,., '■'■' 664. Bed feathers and downs. ;...''.'•... i , .: .i; "..^ r lui u • 565. Belladonna, root and leaf. - w^^i-- .."?»•;-'•- i.<:.ij.-: - ,.ui.» nv-cS » ■'■ 566. Bells, broken, and bell metal, broken And fit only to be re-manufactured. 'lin- 567. Bells, old, and bell metal. 70. THE TARIFF HAND-BOOK. I> i for. 568. Berries, nuts, and vegetables for dyeing, or used for composing dyes, not otherwise provided for. 569. Bezoar stones. Birds, stuffed. Birds, singing and ' ther, and land and water fowls. Bismuth. Bitter apples, colocynth, coloquinitida. Black salts. Black tares. 670. Bladders, crude, and all integuments of animals not otherwise provided 571. Bologna sausages. ' , 572. Bolting-cloths. .,<] 673. Bones, crude and not manufactured; burned; calcined; ground; or steamed. 674. Bone-dust and bone-ash for manufacture of phosphates and fertilizers. 575. Books which shall have been printed and manufactured more than twenty years at the date of importation. 576. Books, maps and charts imported by authority for the use of the United States, or for the use of the Library of Congress. But the duty shall not have been included in the contract or price paid. 577. Books, maps, and charts, specially imported, not more than two copies in any one invoice, in good faith for the use of any society incorporated or established for philosophical, literary, or religious purposes, or for the enconrage- ment of the fine arts, or for the use, or by the order, of any college, p.cademy, school, or seminary of learning in the U uted States. 578. Books, professional, of persons arriving in the United States. 579. Books, household effects, or libraries, or parts of libraries, in use of per- sons or families from foreign countries, if used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. 580. Borate of lime. Borax, crude. Brazil paste. Brazil pebbles for spectacles, and pebbles for spectacles, rough. Brazil-wood, braziletto, and all other dye-woods, in sticks. Breccia, in blocks or slabs. Brime. Brimstone, crude. 581. Bromine. Buchu-leaves. Bullion, gold and silver. Burgundy pitch. Burr-stone in blocks, rough or unmanufactured, and not bound up into millstones. 582. Cabinets of coins, medals, and all other collections of antiquities. Cadmium. Calamine. Camphor, crude. Cantharides. Carnelian, unmanu- factured. Castor, or castoreum. Catechu or cutch. 583. Cat-gut strings, or gut-cord, for musical instruments. Cat-gut or whip- gut, unmanufactured. Chalk and cliff-stone,, unmanufactured. Chamomile Sowers. Charcoal. China-root. Chloride of lime. Cinchona-root. Citrate of lime. Coal, anthracite. 584. Coal-stores of American vessels ; but none shall be unloaded. Cobalt, ore of Cocculus Indious. Cochineal. Cocoa, or cacao, crude, and fibre, leaves, and shells of Coffee. Coins, gold, silver, and copper. Coir and coir-yarn. Oolcothar, dry, or oxide of iron. 585. Collections of antiquity, specially import ^, and not for sale. Colt's foot, (crude drug). Columbo root. Conium cicuta, jr hemlock, seed and leaf Contrayerva root. 686. Copper, old, taken from the bottom of American vessels, compelled by marine disaster to repair in foreign ports. 587. Copper, when imported for the United States Mint. Coral, marine, unmanufactured. Cork wood, or cork-bark, unmanufactured. Cotton. Cowage down. Cow or kine pox, or vaccine virus : Cubebs. Cudbear, Curling- stones or quoits. Curry and curry powders. Cuttle fish bone. Cyanite, or Kyanite. 688. Diamonds, rough or uncut, including glaziers' diamonds. Diamond- dust or bort. Divi-rtivi. Dragon's-blood. s £ 8 g n ti C( I c UNITED STATES TAMFF. tl . 689. Dried and prepared flowers. Dried blood. Dried bugs. 690. Dyeing ur tanning : artichs in a crude state, used in dyeing or tanning, not otherwise provided for. . ,^..,4.;.,^ i.j _. . 691. Eggs. Elecampane-root. Ergot. 692. Esparto, or Spanish grass, and other grasses and pulp of, for the manu- facture of paper. 693. Fans, common palm-leaf. Farina. Fashion-plates engraved on steel or on wood, coloured or plain. Felt, adhesive, for sheathing vessels. Fibrin, in all forms. Fire-wood. Fish, fresh, for immediate consumption. Fish for bait. Flint, flints, and ground flint-stones. 594. Flowers, leaves, plants, roots, barks, and seeds, for medicinal purposes in a crude state, not otherwise provided for. 595. Folise digitalis. Fossils. 696. Fruit-plants, tropical and semi-tropical, for the purpose of propagation or cultivation. , :^', , ^. 597. Fur-skins of all kinds not dressed in any manner. ' 598. Galan^a or galangal. Garancine. Gentian-root. Ginger-root Gin- seng-root. 599. Glass, broken in pieces, and old glass which cannot be cut for use, and fit only to be remanufactured. 600. Goat-skins, raw. Goldbeaters' moulds and goldbeaters' skins. Gold size. Grease, for use as soap-stock only, not otherwise provided for. Guano and other animal manures. 601. Gums — Arabic, Jeddo, Senegal, Barbary, East India, Cape, Australian, gum benzoin or benjamin, gum copal, sandarac, dammar, gamboge, cowrie, mastic, shellac, tragacaoth, olebanum, guiac, myrrh, bdellium, garbanum, and all gums not otherwise provided for. 602. Gunny-bags and gunny-cloth, old or refuse, fit only for remanufac- ture. Gut and worm gut, manufactured or unmanufactured, for whip and other cord. Guts, salted. Gutta-percha, crude. 603. Hair, all horse, cattle, cleaned or uncleaned, drawn or undrawn, but unmanufactured. 604. Hair of hogs, curled, for beds and mattresses, and not fit for bristles. Hellebore root. Hemlock bark. Hide-cuttings, raw, with or without the hair on, for glue stock. Hide-rope. 605. Hides, raw or uncured, whether dry, salted or pickled, and skins, ex- cept sheep-skins with the wool on. Angora goat-skins, raw, without the wool, unmanufactured, asses' skins, raw, unmanufactured, 606. Hones and whetstones. Hoofs, horns, and horn-tips. Horn-strips. Hop-roots for cultivation. Hyoscyamus, or henbane-leaf. 607. Ice. India rubber, crude, and milk of. Indian hemp, (crude drug.) Indigo. 608. India or Malacca Joints, not further manufactured than cut into suit- able lengths for the manufactures into which they are intended to be converted. 609. Iodine, crude. Ipecac. Iridium. Iris, orris root. Isinglass, or fish-glue. Istie, or Tampico fibre. Ivory and vegetable ivory, unmanufactured. 610. Jalap. Jet, unmanufactured. Joss-stick, or joss-light Juniper and laurel-berries. Junk, old. Vj^' ' '' ^^611. Kelp. Kryolitft " .]' 612. Lac, dye, crude, seed, button, stick and shell. Lac spirits. Lac sul-, pnur. Lava, unmanufactured. Leather, old scrap. Leaves, all, not otherwise provided for. Leeches. Licorice-root 613. Life-boats and life-saving apparatus, specially imported by sociieties- incorporated or established to encourage the saving of human life. ^ ivrf,f»oi'i m" iHIH 73 THE TARIFF HAND BOOK. 614. Lithographic stones, not engraved. Litmus and all lichens, prepared or not prepared. Loadstones. 615. Logs, and round unmanufactured tipiber not otherwise provided for, and ship-timber. 617. Madder and munjeet, or Indian madder, ground or prepared, and all extracts of. 618. Magnets. Manganese, oxide and ore of. Manna. Manuscripts. Mar- row, crude. Marsh-mallows. Matico-lea£ Medals, of gold, silver or copper. Meerschaum, crude or raw. 619. Mica and mica waste. 620. Mineral wateis, all, not artificial. , .iuvsvl .; * "o: ^ i^^^^ 621. Models of inventions and other improvements in the arts. But no article or articles shall be deemed a model, or improvement, which can be fitted for use. 622. Moss, Iceland, and other mosses, crude. 623. Moss, sea-weed, and all other vegetable substances used for beds and mattresses. 624. Murexide, (a dye). Musk and civet, crude, in natural pod. Mustard- seed, brown and white. 625. Nitrate of soda, or cubic nitre. Nut-galls. Nuts, cocoa and Brazil or cream. Nux vomica. .-^ . -t- ■- • 626. Oak-bark. Oakum. Oil-cake. 627. Oil, essential, fixfed or expressed, viz: Almonds; amber, crude and rectified ; ambergris ; anise, or anise-seed ; anthos, or rosemary ; bergamot ; caje- put ] caraway ; cassia ; cedrat ; chamomile ,; cinnamon ; citronella, or lemon-grass ; civet ; fennel ; jasmine, or jessamine ; juglandium ; juniper ; lavender ; mace ; ottar of roses; poppy; sesame, or sesamum-seed, or bene; thyme, red, or origanum; thyme, white ; valerian. 628. Oil, spermaceti, whale, and other fish, of American fisheries ; and all other articles the produce of such fisheries. , ,/, • , sj .,i, , , - . • • 629. Olives, green or prepared. 630. Orange and lemon peel, not preserved, candied or otherwise prepared. 631. Orange buds and flowers. Orchil, or archil, in the weed or liquid. Ores of gold and silver. Orpiment, Osmium. Oxidizing-paste. 632. Palladium, Palm and cocoa-nut oil. Palm-leaf, unmanufactured. Palm- nuts and palm-nut kernels. 633. Paper-stock, crude, of every description, including all grasses, fibres, rags, other than wool, waste, shavings, clippings, old paper, rope-ends, waste rope, waste bagging, gunny bags, and gunny cloth, old or refuse, to be used in making and fit only to be converted into paper, and unfit for any other manufacture, and •otton-waste, whether for paper-stock or other purposes. 634. Pearl, mother of. Pellitory-root. Persis, or extract of archil, and cud- bear. G35. Personal and household effects, not merchandise, of citizens of the United States dying abroad. 636. Peruvian bark. Pewter and britannia metal, old, and fit only to be remanufactured. Phanglein. 637. Philosophical and scientific apparatus, instruments, and preparations, statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, draw- ings,, and etchings, specially imported in good faith for the use of any society or institution incorporated or established for philosophical, educational, scientific or literary purposes, or encouragement of the fine arts, and not intended for sale. 638. Phosphates, crude or native, for fertilizing purposes. i >: UNITED STATES TARIFF. 78 v^ 639. Plants, trees, shrubs, roots, seed-cane and seeds imported by the De- partment of Agriculture, or the United States Botanical Garden. 640. Plaster of Paris, or sulphate of lime, unground. Platina, unmanufac- tured. Platinum vases or retorts for chemical uses, or parts thereof. Plumbago. Polishing-stones. Polypodium. Potassa, muriate of. Pulu. Pumice and pu- mice-stones. 641. Quassia-wood. Quick-grass root. Quills, prepared or unprepared. * 642. Bags, of cotton, linen, jute, and hemp, and paper-waste, or waste or clippings of any kind fit only for the manufacture of paper, including waste rope and waste bagging. 643. Railroad ties of wood. Rattans and reeds, unmanufactured. 644. Regalia and gems, and statues and specimens of sculpture, where spe- cially imported, in good faith, for the use of any Society incorporated or estab- lished for philosophical, literary, or religious purposes, or for the encouragement of the fine arts, or for the use or by the order of any college, academy, school, or seminary of learning in the United States. 645. Rennets, raw or prepared. Resins, crude, not otherwise provided for. Rhubarb. Root flour. Rose-leaves. Rottenstone. 646. Saffron and IkfHower, and extract of Saffron-cake. Sago, sago crude, aud sago-flower. Saint John's beans. Salicine. Salep, or aaloup. Sandal- wood. Sarsaparilla, crude. Sassafras bark and root. Sauerkraut. Sausage- skins. Scammony, or resin of scammony. Sea-weed, not otherwise provided for. 647. Seeds : cardamom, caraway, coriander, fenugreek, fennel, cummin, and other seeds, not otherwise provided for. 648. Seeds : anise, anise star, canary, chia, sesamum, sugar-cane, and seeds of forest-trees. 649. Senna, in leaves. Shark-skins. Shells of every description, not manu- factured. 650. Shingle-bolts and stave-bolts, and " heading-bolts " shall be held and construed to be included under the term '* stave-bolts." '< 651. Shrimps, or other shell-fish. 652. Silk, raw, or as reeled from the cocoon, not being doubled, twisted, or advanced in manufacture any way, and silk cocoons and silk waste. 653. Silk- worm eggs. Skeletons, and other preparations of anatomy. Skins, dried, salted, or pickled. Snails. Soap-stocks. Sparterre for making or ornameutiug hats. 654. Specimens of natural history, botany, and mineralogy, when imported for cabinets as objects of taste or science, and not for sale. 655. Spunk. Squills, or silla. Staves-acre, crude. Storax or styrax. Straw, unmanufactured. Strontia, oxide of, or protoxide of strontium. Sub- stances expressly used for manure. Sugar of milk. Sweepings of silver or gold. 656. Talc. Tamarinds. Tapioca, cassava, or cassada. Tea. Tea-plants. Teasels. Teeth, unmanufactured. Terra-alba, aluminous. Terra japonica. Tica, crude. 657. Tin, in pigs, bars, or blocks, and grain-tin. Tonquin, Tonqua, or Tonka beans. Tortoise aud other shells, unmanufactured. Tripoli. Turmeric. Turtles. Types, old, and fit only to be remanufactured. 658. Umbrella-sticks, crude, to wit, all partridge, hair-wood, pimento, orange, myrtle, and other sticks and canes in the rough, or no further manufactured than cut into lengths suitable for umbrella, parasol, or sun-shade sticks or walking- eanes. 659. Uranium, oxide of. 660. Yenice turpentine. Verdigris, or subacetate of copper. 'S.J * Sulphate and oUier lalti of quinine put upon the free list by Act of Oongnu, extra aewloD of 1879. n THE TARIFF HAND-BOOK. i I' 661. Wafers. Wax, bay or myrtle, Brazilian and Chinese. 662. Wearing apparel in actual use, and other personal effects, (not mer> chandise), professional books, implements, instruments, and tools of trade, occu- pation, or employment of persons arriving in the United States. But this ex- emption shall not be construed to include machinery, or other articles imported for use in any manufacturing establishment, or for sale. 663. Whalebone, unmanufactured. 664. Woad, weld or pastel. - /.. 666. Wood-ashes, and lye of, and beet-root ashes. ' ■ ''■ 666. Woods, poplar, or other woods for the manufacture of paper. 667. Woods, namely, cedar, lignum-ritse, lancewood, ebony, box, granadilla, mahogany, rose-wood, satin-wood, and all cabinet woods, unmanufactured. 668. Works of Art : paintings, statuary, fountains, and other works of art^ the production of American artists. But the fact of such production must be veri- fied by the certificate of any Consul or Minister of the United States, endorsed upon the written declaration of the artist. 669. Works of Art : paintings, statuary, fountains, and other works of art, imported expressly for presentation to national institutions or to any State, or to any municipal corporation. . i .. 670. Worm-seed, Levant. - .r , 671. Xylonite, or Xylotite. ' ''''' 672. Yams, Yeast cakes. , ■■''' 673. Zaffer. 674. Sec. 2506. Whenever the President of the United States shall receive satisfactory evidence that the Imperial Parliament of Great Britain, the Parlia- ment of Canada, and the Legislature of Prince Edward's Island have passed law» on their part to give full effect to the provisions of the Treaty between the United States and Great Britain, signed at the City of Washington on the eighth day of May, eighteen hundred and seventy-one, as contained in the Articles eighteenth to twenty-fifth, inclusive, and article thirtieth of said Treaty, he is hereby autho- rized to issue his Proclamation declaring that he has such evidence, and thereupon, from the date of such Proclamation, and so long as the said articles eighteenth to twenty-fifth, inclusive, remain in force, according to the terms and conditions of article thirty-third of said Treaty, all fish-oil and fish of all kinds (except fish of, the inland lakes and of the rivers falling into them, and except fis^ preserved in oil), being the produce of the fisheries of the Dominion of Canada, or of Prince Edward's Island, shall be admitted into the United States free of duty, and whenever the Colony of Newfoundland shall give its consent to the application of the stipulations and provisions of the said Articles eighteenth to twenty -fifth of said Treaty, inclusive, to that colony, and the Legislature thereof, and the Im- perial Parliament shall pass the necessary laws for that purpose, the above-enu- merated Articles, being the produce of the fisheries of the colony of Newfoundland, shall be admitted into the United States free of duty, from and after the date of a Proclamation by the President of the United States, declaring that he has satis- factory evidence that the said Colony of Newfoundland has consented, in a due and proper manner, to have the provisions of the said Articles eighteenth to twen-^ ty-fifth, inclusive, of the said Treaty, extended to it, and to allow the United States the full benefits ot all the stipulations therein contained, and shall be so admitted free of duty, so long as the said Articles eighteenth to twenty-fifth, in- clusive, and Article thirtieth of said Treaty, shall remain in force, according to the terms and conditions of Article thirty-third of said Treaty ; but the provi- sions of this Section shall not apply to any articles of merchandise mentioned therein, which were held in bond by the Customs officers pf the United Statea on the first day of July, eighteen hundred and seventy -three. a s b n UNITED STATES TABIFP. 76 ted so in- to ovi- ned atea 675. Sec. 2507. Whenever any vessel laden with merchandise in whole or in part subject to daty has been sunk in any river, harbour, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised, free from the payment of any duty thereupon, and without being obliged to enter the same at the custom-house, but under such regulations as the Secretary of the Treasury may prescribe. 676. Sec 2508. The produce of the forests of the State of Maine upon the Saint John River and its tributories, owned by American citizens, and sawed or hewed in the Province of New Brunswick by American citizens, the same being unmanufactured in whole or in part, which is now admitted into the ports of the United States free of duty, shall continue to be so admitted under such regulations as the Secretary of the Treasury shall, from time to time, prescribei 677. Sec, 2509. The produce of the forest of the State of Maine upon the Saint Croix River and its tributories, owned by American citizens, and sawed in the Province of New Brunswick by American citizens, the same being unmanufac- tured in whole or in paft, and having paid the same taxes as other American lumber on that river, shall be admitted into the ports of the United States free of duty, under such regulations as the Secretary of the Treasury shall, from time to time, prescribe. 678. Sec 2510. Machinery for the manufacture of beet-sugar, and im- ported for that purpose solely, .shall be exempted from 'duty. 679. Sec 2511. Machinery for repair may be imported into the United States without payment of duty, under bond, to be given in double the appraised value thereof, to be withdrawn and exported after said machinery shall have been repaired; and the Secretary of the Treasury is authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity and character of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time not more than six months from the date of tho importation. 680. Sec 2512. All paintings, statuary, and photographiv", pictures im- ported into the United States for exhibition by any association duly authorized under the laws of the United States or any State for the promotion and encour- agement of science, art or industry, and not intended for sale, shall be admitted free of duty, under such regulations as the Secretary of tl e Treasury shall pre- scribe. But bonds shall be given for the payment to the United States of such duties as are now imposed by law upon any and all of such articles as shall not be re-exported within six months after such importation. 681. Sec 2513. All lumber, timber, hemp, manilla, andjiron and steel rods, bars, spikes, nails, and bolts, and copper and composition metal which may be necessary for the construction and equipment of vessels built in the United States for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific parts of the United States, and finished after the sixth day of June, eighteen hundred and seventy two, may be imported in bond, under such regulations as the Secretary of the Treasury may prescribe ; and upon proof that such materials have been used for such purpose, no duties shall be paid thereon. But vessels receiving the benefit of this section shall not be allowed to engage in the coastwise trade of the United States more than two months in any one year, except upon the payment to the United States of the duties on which a rebate is herein allowed. 76 THE TARIFF HAND-BOOK. 683. Sec. 2514. All articles of foreign production needed for the repair of American vesselB engaged exclusively in foreign trade may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe. 683. Sep' 2516. That no duty shall be levied or collected on the impor- tation of peltries, brought into the Territories of the United States, nor on the proper goods and effects, of whatever nature, of Indians passing or repassing the boundary line aforesaid, unless the same be goods in bales or other large pack- ages unusual among the Indians, which shall not be considered as goods belong- ing to the Indians, nor be entitled to the exemption from duty aforesaid. 684. Sec 2616. There shall be levied, collected^ and paid on the importation of all raw or unmanufactured articles, not herein enumerated or provided for, a duty of ten per centum ad valorem ; and onall articles manufactured in whole or in part, not herein enumerated or provided for, a duty of 20 per centum ad valorem. 689. Sec 3402 All cigars imported into the United States shall pay, in addition to the import duties imposed thereon, the tax prescribed by law for cigars manufactured in the United States, and shall have the same stamps affixed OIROULAR. RELATIVE TO PORTIONS OF THE ACTS OF FEBRUARY 8 AND MARCH 3, 1875, CONCERNING DUTIES ON IMPORTS. De 1876. ent No. 12L tUiy's Office. Treasury Department, September 20, 1876. The attention of the department having been recently called to the fact that some of the provisions contained in the acts of February 8 and March 3, 1875, relating to duties on imports, are not carefully observed at all the ports, more especially on the Northern frontier, such portions of those acts as relate to the customs are herewith republished, together with a supplementary schedule of rates of duties thereunder, for the information and guidance of officers of the customs generally. • '. . 4 ; , * OHAS. F. CONANT, r '; .;■?;■ Acting Secretary. '^.■ri ^-•-> f-isi-. (■;,-■! UNITED STATES TARIFF. 77 AN ACT to amend existing Cuatoms and Internal Revenue Laws, and for other Purposes. in Be it enacted by the Senate and Home of Representatives of the United States of America in Congress assembled. That from and after the date of the passage of this act, in lieu of the duties heretofore imposed on the importation of goods, wares and merchandise hereinafter specified, the following rates of duty shall, be exacted, namely : On spun silk, for filling, in skeins or cops, thirty-five per cen- tum ad valorem ; on silk in the gum, not more advanced than singles, tram and thrown or organzine, thirty-five per centum ad valorem ; on floss-silks, thirty- five per centum ad valorem ; on sewing-silk, in the gum or purified, forty per centum ad valorem ; on lastings, mohair cloth, silk twist, or other manufactures of cloth, woven or made in patterns of such size, shape or form; or cut in such manner as to be fit for buttons exclusively, ten per centum ad valorem ; on all goods, wares and merchandise not otherwise herein provided for, made of silk or of which silk is the component material of chief value, irrespective of the classi- fication thereof for duty by or under previous laws, or of their commercial desig- nation, sixty per centum ad valorem : Provided, That this act shall not apply to goods, wares or merchandise which have, as a component material thereof, twenty-five per centum or over in value in cotton, flax, wool or worsted. Seo. 2. That from and after the passage of this act, in lieu of the duties now imposed by law on the merchandise hereinafter enumerated, imported from foreign countries, there shall be levied, collected and paid the following duties, that is to say : , . . . . On all still wines imported in casks, forty cents per gallon. On all still wines imported in bottles, one dollar and sixty cents per case of one dozen bottles, containing each not more than one quart and more than one pint or twenty-four bottles containing each not more than one ; and any excess beyond those quantities found in such bottles shall be subject to a duty of five cents per pint, or fractional part thereof, but no separate or additional duty shall be collected on the bottles : Provided, That any wines imported containing more than twenty-four per centum of alcohol shall be forfeited to the United States : Provided also, That there shall be an allowance of five per oentum, and no more, on all effervescing wines, liquors, cordials and distilled spirits, in bottles, to be deducted from the invoice quantity in lieu of breakage. T8 THE TARIFF HAND BOOK. !*,. , ! ii! '\\-\. Seo. 3. That all imported wines of the character provided for in the prec<5d- ing section which may remain in public store or bonded warehouse on the day this act shall take effect shall be subject to no other duty upon the withdrawal thereof or consumption than if the same were imported after that day : Pro- vided, That any such wines remaining on shipboard within the limits of any port of entry in the United States on the day aforesaid, duties unpaid, shall, for the purposes of this section, be considered as constructively in public store or bon- ded warehouse. ;' ■' / ■ =' '■'"''■/ ; "^' Seo. 4. That on and after the date of the passage of this act, in lieu of the duties imposed by law on the articles in this section enumerated, there shall be levied, collected and paid on the goods, wares and merchandise in this section enumerated and provided for, imported from foreign countries, the following du- ties and rates of duties, that is to (lay : ,."\ . > On hops, eight cents per pound. On chromate and bichromate of potassa, four cents per pound. On macaroni and vermicelli and on all similar preparations, two cents per pound. On nitro- benzole* or oil of mirbane, ten cents per pound. On tin in plates or sheets and on terne and tagger's tin, one and one-tenth cents per pound. Oa anchovies and sardines, packed in oil or otherwise, in tin boxes, fifteen cents per whole box, measuring not more than five inches long, four inches wide and three and one-half inches deep ; seven and one-half cents for each half-box, measuring not more than five inches long, four inches wide and one and five- eighth inches deep ; and four cents for each quarter-box, measuring not more than four inches and three-quarters long, three and one-half inches wide and one and one-half inches deep ; when imported in any other form, sixty per centum ad valorem : Provided, That cans or packages made of tin or other material con- taining fish of any kind admitted free of duty under any existing law or treaty, not exceeding' one quart in contents, shall be subject to a duty of one cent and a half on each can or package ; and when exceeding one quart, shall be subject to an additional duty of one cent and a half for each additional quart or fractional part thereof^ ■ " ' ' i ; ? • ' Seo. 5. That yellow sheathing-metal and yellow-metal bolts, of which the component part of chief value is copper, shall be deemed manufactures of copper, and shall pay the duty now prescribed by law for manufactures of copper, and shall be entitled to the drawback allowed by law to copper and composition- metal whenever the same shall be used in the construction or equipment or re- UNITED STATES TARIFF. 19 pair of vessels built in the United States for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States. , Sec. 6. That section four of the act entitled " An Act to reduce duties on imports and to reduce internal taxes, and for other purposes," approved June sixth, eighteen hundred and seventy-two, be, and the same is hereby amended by striking out the thirtieth paragraph of said section in relation to the duty on Moisic iron ; and from and after the passing of this act, the duty on Moisic iron, of whatever condition, grade, or stagn of manufacture, shall be the same as on all other species of iron of like condition, grade or stage of manufacture. Sec. 7. That the duty on jute-butts shall be six dollars per ton : Provided, That all machinery not now manufactured in the United States adapted exclus- ively to manufactures from the fibre of the ramie, jute or flax, may be admitted into the United States free of duty for two years from the first of Jnly, eigh- teen hundred and seventy-five : And Provided further, That bags, otht r than of American manufacture, in which grain shall have been actually exported from the United States, may be returned empty to the United States free of duty, under regulations to be prescribed by the Secretary of the Treasury. Sec. 8. That on and aft r} :if 8, all, (2040) 60 i. -V ar ove No. 20 (1,98, 2077) 4^ ^j^g p^^ j^,^ all above No. 20 (1099, 2077) 5 cts". per lb. As to drawback on refined, see 2079. Sugar, S3nrup of, and of sugar-cane, juice, melado, or melada, concentrated molassas and tank bottoms (1104, 2077). 1} cts. per Ik., or 25 p"r cent, addition to rate stated on page 65, former schedule, which see. All products of the sugar-cane {'^ported in boffs, mats, baskets or other than tight packaget considered sugar, and dutiable aa such (page SO, which see for definition of melada). Sunshades, (see Umbrellas ' ). Tank-bottoms (see above 'Sugar, sjrrup of," &c.). Tin cans, containing free fish {see " Cans," &c., above). Tin in plates or shetts, and teme and tagger's tin (2050) IxTT cts. per lb. Tobacco mfd., (f all descriptions, fine cut, shorts and stemmed toi-accvi, n. o. p. f. (1140, 2006, 2013, 2076. See alio note, page 67, former schedule.) 50 cents per lb., and int. rev. tax. cf 24 cents jjer lb. Umbrellas, parasols and sunshades, of silk, or if silk chief value, and iiejther cotton, flax, wool nor worsted constitutes 25 per cent, of value, (2040) 60 The same, if silk ch. val. , and re of the value (1444, 2040. ) 46 Vermicelli and like preparations (aee " Macaroni," above). Wines, still, in casks (2042.) 40 cts. per gallon. The same, in bottles, per case of one doz. bottlei, each containing over one pint and not over one quart, or of 24 bottles, each containing not over one pint (2043). $1.60 per case. Any excess over these quantities in such bottles, subject to a duty of five cents ivir each pint or fractional part thereof. But there is no separate duty on bottles contain- ing still wines (2043). All wines containing over 24 per cent, of alcohol to be forfeited (2043). As to leakage and breakage, see 981, 1883, and 2043; also note to 5 b, S, S., 95 and 1602, 1959. As to duty on still wines in public stores or warehouse, see 2045. YeUow sheathing metal and yellow metal bolts, copper c»>inp. ch. val. (1057, 2052^ 46 Distil Distill Distil] Gas, Gasj c| Gas, c(j Gas, cc La^er UNITED STATES TARIFF. 86 ■' I I 35 XmiTED STATES INTEENAL EEYENUE TAXES. 60 45 45 (From the Revised Statutes of the United States, as amended in 1875. j Ale, por bbl., of 31 gallons $1 00 Banks, on average amount of deposits, each month ^^ of 1 p. c. Banks, deposits, savings, &c., having no capital stock, per six months. ^ of 1 p. o. Banks, on capital, beyond the average amount invested in United States bonds, each month ^ of 1 p. o. Banks, on average amount of circulation, each month ^ of 1 p. o. Banks, on average amount of circulation, beyond 90 per cent, of the capital, an additional tax each month ^ of 1 p. o. Banks, on amount of notes of any person. State Bank, or State Bank- ing AsBOciatit>n, used and paid out as circulation 10 p. c. Beer, per bbl. of 31 gallons $1 00 Brandy, made from grapes, per gallon 70 Brewers, special tax on 100 00 Cigars, manufacturers of, special tax 10 00 Cigars, of all deacriptions, made of tobacco, or any substitute theiofor, per lOOo 6 00 Cigars, imported, in addition to import duty, to pay same as above. Cigarettes, not weighing more than 3 lbs. per 1000, per 1 000 1 76 Cigarettes, weight exceeding 3 lbs. per 1000, per 1000 6 00 Distillers, producing 100 bbls. or less, (40 gallons of proof spirit to bbl) per annum 400 00 Distillers, for each bbl. in excess of 100 bbls 4 00 Distillers, on each bbl of 40 gallons in warehouse when Act took eflFect, and when withdrawn 4 00 Distillers of brandy from grapes, peaches, and apples, exclusively, pro- ducing less than 150 bbls. annually, special tax 50 00 and per bbl. of 40 gallons 4 00 Distillery, having aggregate capacity for mashing, &c., 20 bushels of grain per day, or less per day 2 00 Distillery, in excess of 20 bushels of grain per day, for every 20 brsh- els, per day 2 00 Gas, coal, illuminating, product not above 200,000 cubic feet per month, por 1000 cubic feet . . , 10 Gas, coal, when product exceeds 200,000, aid does not exceed 500,000 cubic feet per mtmth, pet 1000 cubic feet 15 Gas, coal, when product exceeds 500,000, and does not exceed 5,000,- 000 cubic feet per month, per 1000 cubic feet , 20 Gas, coal, when product exceeds 5,000,0'.K) cubic feet per month, per 1000 cubic feet 25 Lager Ht'nr, per bbl of 31 gallons 1 00 Liquors, fermented, per bbl 1 00 • 1, .r- M rHE TARIFF HAND-BOOK. I i' Liquors, diatflled, per proof gallon Liqiior dealers (wholesale) Malt Liquor dealers (wholesale) Liquor dealers (retail), special tax Malt Liquor dealers (retail) Liquors, dealers in, whose sales, including sales of all other merchan- dise, shall exceed $25,000, an additional tax for every $100 on sales of liquors in excess of such $25,000 Manufacturers of stills Manufacturers of stills, for each still or worm made Porter, per bbl. of 31 gallons Rectifiers, special tax Snuff, manufactured of tobacco or any substitute, when prepared for use, per lb Snuff, flour, sold or removed, for use, per lb Spirits, distilled, per proof gallon Stamps, distillers', other than tax-paid stamps charged to collector, each Tobacco, dealers in Tobacco, manufacturers of Tobacco, dealers in leaf, wholesale Tobacco, dealers in leaf, retail ToV>acco, dealers in leaf, for sales in excess of $1000, per dollar of ex- cess Tobacco, chewing, amoking, fine cut, cavendish, plug or twist, and twist- ed by hand, or reduced from leaf, to be consumed, without the use of machine or instrument, and not pressed or sweetened, per lb Tobacco, aU other kinds not provided for, per lb Tobacco peddlers , travelling with more than two hfrses, mules, or other oninials (first class) Tobacco peddlers, travelling with two horses, mules, or other animals (second class) Tobacco peddlers, travelling with one horse, mule, r.r other animal, (third class) Tobacco peddlers, travelling on foot or by public conveyance (fourth class) Tobacco, snuff and cigars, f -t i mediate export, stamps for, each Whiskey, per proof gallon WinbS and champagne (imitation), not made from grapes, currants, rhubarb, or berries, giown in the United States, rectified or mixed, to be sold as wine or any other name, per dozen bottles of more than a pint and not more than a quart Imitation wines, containing not more than one pint, per dozen bciC^as. STAMP DUTIES. Bank cheque, draft, or order for the payment of any sum of mtmey whatsoever, drawn upon any hank, banker or trust company, or for any sum exceeding $10, drawn \410n any other person or persons, companies, or corporations, at sight, or on demand MEDIO! NES OK PREPARATIONS. packet, bo«, bottle, pot, vi»l, or other uiclosure, containing any pills, powders, tinctures, troches, i.- lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, iniment«, salves, ointments, Swtos, drops, waters, essences, spirits, oils, or other p'-'^pwa- ons or compositions whatsoever , made «ad sold ir removed for 9 ots 90 100 00 50 00 25 00 20 %0 1 00 50 00 20 00 1 00 200 00 33 32 90 10 5 00 10 00 26 00 500 00 60 24 24 50 00 26 00 15 00 10 00 10 90 2 40 1 20 02 Where vVher- Where' Where' When ■a. UNITED STATES TARIFF, oonaumption and aale, by any person or persons whatever, wherein the person making or preparing the same has, or claims to have, any private formula or occcult secret or art for the making or preparing the same, or has, or claims to have, any exclusive right or title to the making or preparing the same, or which are prep.j-tid, uttered, vended, or exposed for sale under i any letters patent, or held out or recommended to the public by the makers, vendors, or proprietors thereof as proprietary me- dicines, or as remedies or specifics for any disease, diseases, or affections whatever affecting the human or animal body, as fol- lows : — Where such packet, box, bottle, vial, or other inclosure, with its con- tents, shall not exceed, at the retail price or value, the sum of • twenty-five cents Where such packet, box, bottle, &c. , with its contents, shall exceed the retail price of twenty-five cents, and not exceed the retail price or value of fifty cents Where such packet, box, bottle, &c. , with its contents, shall exceed the retail price of 50 cents, and shall not exceed the retail price of seventy-five cents Where such packet, box, bottle, &c,, with its contents, shall exceed the retail price of seventy -five cents, and shall not exceed the retail price or value of $1 Where such packet, box, bottle, &c. with its contents shall exceed the retail price of $1, for each and every 50 cents, or fractional part thereof over and above the $1, as before mentioned, an addi- tional two cents $ Ota. 01 02 03 04 02 PERFUMERY, COSMETICS, MATCHES, &c. Every packet, box, bottle, pot, vial, or other inclosure, containing any essence, extract, toilet water, cosmetic, hair oil, pomade, hair- dreasing, hair restorative, hair dye, tooth wash, dentifrice, tooth paste, aromatic cachous, or any similar articles, by whatsoever name the same have been, now are, or may hereafter be called, known or distinguished, used or applied, or to be used or applied as perfumes or applications to the hair, month, or skin, m de, prepared and sold, or removed for consumption and sale in the United States, where such packet, box, bottle, pot, vial, or other inclosure, with its contents, shall not exceed, at retail price, the sum of twenty-five cents 01 Where such packet, bottle, box, &c., with its contents, shall exceed the retail price of 25 cents, and shall not exceed the retail price of 50 cents , 02 Where such packet, box, bottle, &c. , shall exceed the retail price of 50 cents, and shall not exceed the retail price or value of 75 cents. 03 Where such packet, box, bottle, &c., shall exceed the retail price of 75 cents, and shall not exceed the retail price or value of ^1 . . 04 Where such packet, box, bottle, &c., shall exceed the retail price of $1, for each and every 50 cents, or fractional part thereof, over and above the $1, as before mentioned, an additional two cents 02 Friction matches, or lucifer nuitches, or other articles made in part ot wood, and used for like purposes, in parcels or packages con- taining 1 00 matches or less, for each parcel or package 01 When in parcels or packages containing more than 100 and not more 200 matches, for each parcel or package 02 And for every additional 100 matches or fractional parts thereof 01 For wax tapers, double the rates upon friction or lucifer mattihes ; on cigar lights, made in part of wood, wax, glass, paper, or other 88 THE TARIFF HAND-BOOK. t -^ 9 ots. materials, in parcels or packages containing 25 lights or less in each parcel or package 01 When in parcels or packages containing more than 25 and not more than 50 lights 02 For any additional 25 lights, or fractional part of that number, 1 cent additionjd 01 UNITED STATES RATES OF DRAWBACK. SI p< ;l ( The following important circular from Secretary Sherman was published on the 2nd October, 1877. Treasuey Department, ) Washington, D. C, September 26, 1877. ) ' To Collectors of Citstoms and others : The following list of drawback rates is published for the information of customs officers and all others concerned. John Sherman, Secretary. Alphabetical list of drawback rates established under the authority of sections 3019, 3020 and 3026 of the Revised Statutes and the Acts of February 8th and March 3rd, 1875 : Axes made from iron and steel by the process of splitting the steel and inserting the iron, 1 3-10 cents per pound. Axes and hatchets made by the process of splitting the iron and inserting the steel, same as duty paid. Allow for a quantity of iron equal to the net weight of the ex- ported article and a quantity of the steel equal to 166-1000 of such net weight. Bags from jute and burlap cloth, same as duty paid ; exported quantity determined by measurement. Band iron. (See iron.) Bar iron. (See iron. ) ' Bayonets made for Colt's patent firearm- 7 cents each. Bayonets made for the Winchester fiream, 1 37-100 cents, each. Bayonets, made by E. Remington & Sons, from steel made from imported iron paying ad valorem duty, 2 cents each ; and from iron paying a duty of 1 cent per pound 1 77- J 00 cents each. Blacking boxes from tin plates, same as duty paid ; the exported quantity deter- mined by adding to the outside measurement of the box one-fourth of such product. Bolts, nuts and pivots from iron, same as duty paid. Bullets (leaden) and shot^ same as duty paid. Cans from tin plates, same as duty paid ; the exported quantity determined by measuring the *' blanks" before soldering or by adding one-twentieth to the product of the outside measurement of the completed ccns, excepting 1-pound cans, for which add 16 per centum to the outside measurement. Cans from tin plates, completed, with the exception of soldering (blanks), same as duty paid ; the exported quantity determined by a United States weigher. Cartridges, same as on bullets and gun-powder exported separately. Castor oil, prod, of castor-seed, 25 cents per gallon. Castor pomace, product of castor-seed, 1 1 cents per 100 pounds. Chains, from bar iron, same as duty paid. Add 4 per centum to exported quantity to cover wastage in manufacture. Copper, from ore, same as duty paid. Copper, from block or blister copper, same as duty paid. * «urej ■4- UNITKD STATES TARIFF. 89 1 tie ms SUB rch ing el, lex- xed ron ind Iter- by luot lich le as Itity Cope tube, from tin plates, same as duty paid. The exported quantity determined, by allowing for each tube a square equal in length to the height of the tube, and in width to its largest circumference. Oordage, from Manilla hemp, 1^ cents per pound. Cordage, from juto hemp, § cent per pound. Cordage, product of Sisal grass, f cent per pound. Cordage, from N. Zealand flax, 8-9 cent per pound. Cordage, tarred Russia, 15-16 cent per pound. Dressed skins, from raw, same as duty paid. Fish plates, from iron, same as duty paid. Add 12 per centum to exported weight to cover wastage in manufacture. Flour, from wheat, which paid a duty of 20 Of.nts per bushel, 75 cents per barrel. Glaziers' points, product of sheet zinc, same as duty paid. Gunpowder, fronj saltpetre which paid a duly of 2 cents per pound — American sporting, 1 68-100 cents per pound ; United States government, 1 60-100 cents per pound ; shipping and mining, 1 4-100 cent per pound. Gunpowder, from saltpetre which paid a duty of I cent per pound — American sporting, 8-10 cent per pound ; United States government, 8-10 cent per pound ; ship- ping and mining, 7-10 cent per pound. Guns, Galling — 42 calibre aii'1 i a barrels, $7.03 each gun ; 42-calibre and 6 barrels, $5 each gun ; 65-75-calibre and 1 1 » larrels, $9 each gun ; 1 inch calibre and 10 barrels, $11.73 each gun. Gun systems, made for Colt's patent firearms, 14 42-100 cents each. Gun systems made by E. Remington & Sons from iron and steel — For the iron 5 4-100 cents each ; for the steel, when imported as sucli, 3| c«nts each ; for the steel made from imported iron, 1 31-100 cents each. Gun systems, made for the Peabody firearm, 7 29-100 cents each. Gun trimmings, made for Cole's patent firearm, 6 6-10 cents each. Gun trimmings made by E. Remington & Sons — For the iron, 1 54-100 cents each gun ; for the stoul, when imported as such, | cent each gun ; for the steel made from imported iron, ^ cent each gun. Gun trimmings made for the Peabody firearm, 1 74-100 cents each gun. Gun trimmings and systems for the Winchester firearm, 8^ cents each arm. Gun trimmings and systems, made for the Martini-Henry rifle, same as duty paid. The quantity of material used in the manufacture shall be determined by allowing — For each receiver, 3 06-100 pounds steel. For each block, 1 pound iron. For each guard, 1 pound iron. For each lever, 8-10 pound iron. For each set of bands, 45-100 pound iron. For each .ight base, i pound iron. For each butt plate, \ pound iron. For each bayonet, 1 84-100 pounds iron. Handles and nozzles made from sheet zinc, and attached to tin cans, when taggers tin is also used in making such nozzles, 27 cents per 100 cans ; when taggers tin is not used, 25 cents per 100 cans. Handles, made from sheet zinc and attached to tin cans, without above-described nozzles, 16 cents per 100 cans. Hatchets (see axes and hatchets) Hoop iron (see iron). Horse shoe iron (see iron). Hungarian nails, same as tacks. Iron — Band, bar, horse shoe, hoop, railroad, rod, scroll — wholly from imported scrap iron, same as duty paid. To cover wastage in manufacture, add 25 per centum to exported weight when exclusively old scrap iron was uaed, and 12 per centum only if part of the material was new scrap iron. Lanterns from tin plates, same as duty paid. Quantity determined by the mea- surement or the pieces composing such lanterns before they are put together. Lead pipe, same as duty paid. Leather, sole, from hides, same as duty paid. Linseed oil, 6i cents per gallon. O 90 THE TARIFF HAND-BOOK. Lowmotive tires, from imported steel, same aa duty paid. Add 2 per cent, to ex- *ported weight to cover wastage in manufacture. Nails, cat, from sheet and plate iron, 1^ cents per pound. ,^ : ,. ,: - , ,•,-'■ Nails, horaeshoo, from slit-iron rods, same as duty paid. Nails, Hungarian, same as tacks. Nails, cut from scrap iron, same as duty paid. To cover wastage in maiiufaotnre add 25 per cent, to exported weight when exclusively old scrap iron was used, and 12 per cent, only if part of the material was new scrap iron. Nail rods rolled from iron, same as duty paid. Add 9 per cent, to the exported weight to cover wastage in manufacture. Nail rods slit from iron, same as duty paid. Add 3 per cent, to exported weight to cover wastage. New England rum (see rum). Nozzles made from tin plates, same as duty paid. Nozzles, flat screw tops, from sheet zinc, attached to tin cans, cents per 100 cans. Oil (see linseed), castor. Packing, from jute yam, same as duty paid. Plates, fish (see fish plates). Plates, robe, (see robe plates). Pipe, lead (see lead). Pistols, Colt's navy or belt, 11 64-100 cents each. Pivots (see bolts). Pomace (see castor). Bailroad iron (see iron;. Rice, cleared from paddy rice, 1 2-5 cents per pound. Rice, cleared from rough rice, 2 1-5 cents per pound. Rifles (see gun system and trimmings). Rifle barrels from bar steel and from barrel moulds, same as duty paid. Robe plates, from goat-skins, same as duty paid ; the {number of skins used de- termined by inspection of the exported plates. Rod iron (see iron). Rum, New England, 6 5-16 cents per gallon. Salt, fine, 8 cents per 100 pounds. Saltpetre, refined from crude, 95-100 cent per poun^ Screws, wood (see wood screws). Scroll iron (see iron). Scythes, manufactured by Hiibbart, Blake & Co., of West Waterville, Me., light grass, 45 cents per dozen ; heavy St. John, 65^ cents per dozen ; grain, 83§ cents per dozen. Shanks, from steel, same as duty paid. Sheet lead, from pig lead, same as duty paid. Shooks, from staves, same as duty paid. Shot (see bullets). Shovels and spades made principally of steel, 80 cents per dozen Shovels and spades made principally of iron, 50 cents per dozen. Skins, dressed (see dressed skins). Solder, used in making tin cans, 16 cents per 100 cans of 5 gallons capacity, and in proportion for cans of less capacity. Solo leather (see leather). Sugar, refined from raw sugar — Loaf, cut-loaf, crushed, granulated, and powdered, dried, 3 18-100 cents per pound ; white coLoe sugar, undried and above No. 20, Dutch standard in colour, 2 58-100 cents per pound ; all grades of coflfee sugar, No. 20 Dutch standard and below in colour, 2 8-100 cents per pound. Sugar, refined from melado, on which a duty was paid of Ij cents per pound, and 25 per cent, in addition thereto, same as sugar refined hoja raw sugar. Sugar, refined from molasses, 1 J cents per pound. » . Syrup, from sugar, 6^ cents per gallon. Syrup from melado, on which a duty was paid of 1^ cents per pound, and 26 per cent, in addition thereto, 5| cents per gallon. , . . Syrup, from molasdes, o cents per gallon. , Tacks, from bar iron, same as duty paid. ;> ' ■ , -..^ nes as( ■ to < sed tioi the reqi UNITED STATES TARIFF. Tin cans ^aeo cans). Wire, telegraph, from iron rods, same as duty paid. Wire, from stoel, for bridges, same aa duty paid. Wire, finer than telegraph wire, from iron bars and rods, same as duty paid, oover wastage in manufacture, add to exported weight the following percentage : f 91 To re L2 >d lit . le- ht er Wire made Size of wire by from imp. wire gauge. rods. 1 and coarser 2.7 ftn h' sh d 2 3 4 i 6 7 8 9 10 11 12 13 14 16 16 17 18 19 20 21 22 23 24 26 26 27 28 29 30 31 32 83 34 36 36 37 38 3t» 49 2.9 3.1 3.3 3.6 3.7 4.0 4.3 4.6 4.9 6.2 6.6 6.9 6.3 6.7 7.1 7.4 7.7 8.0 8.3 8.6 8.9 9.2 10.4 10.8 11.2 11.6 11.9 12.2 12.6 12.8 13.2 13.6 13.8 14.1 16.0 16.8 17.6 18.4 19.2 Wire made from imp. bars. 10.7 10.9 11.1 11.3 11.6 11.8 12.1 12.4 12.7 13.0 13.4 13.8 14.2 14.6 16.0 15.4 16.7 16.0 16.3 16.7 17.0 17.3 17.6 19.3 19.6 19.9 20.2 20.6 20.9 21.2 21.6 21.8 22.2 22.6 23.0 25.2 26.0 26.8 27.6 28.4 those designated by the I., same Sizes designated by fractional numbers to be treated as next smaller integral numbers. Wire manufactured by the American Screw Company of Providence, R, as duty paid. Wood Screws, from iron, same as duty paid. Add 60 per cent, to exported weight to cover wastage in manufacture. In those cases where a discriminating duty has been paid under the provisions of section 2501 of the Revised Statutes, the drawback allowed shall bear the same rela- tion to that duty as the usual allowance bears to the ordinary duty. All of the foregoing, except the drawback on refined sugars, shall be subject to the usual 10 per cent, retention. The drawback on refined sugars shall be subject to a retention of 1 per cent., as required by section 3 of the act of March 3, 18 iC. IMAGE EVALUATION TEST TARGET (MT-3) %^4i. ^^y^ %° 1.0 t^ 1^ I.I >^ li£ 12.2 2.0 1.8 1.25 1.4 |i.6 ■• 6" >■ V] vl ^? fliotographic Sciences Corporation 23 WEST MAIN STREET "^ WEBSTER, N.Y. MSSO (716) 872-4S03 ^^p •\^I^- V ^ r/. ^o 9S THE TikBirP BAND-BOOK THE AMERICAN TARIFF ON WOOLLEN QOODa The followinff statement, maae on the authority of the Torkahire Chambers of Commerce, is of interest, as showing the enormous ad valorem rates which the American tariff imposes in some casea While it will be observed that it is the duty per pound which brings up the whole rate to such very high figures ad vid- orem, it is necessary to remember that the Yorkshire woollen manufacturers are in this matter furnishing proof, not merely of exorbitant or prohibitory tariff figures in force in America, but also of the very low value of certain classes of their own gooda It is because the goods are actually so little worth that the American duty per pound runs up to such enormous per centages on the value. raom thb fbesidint of tha t0bk8hiki chambibs ot oommbbob. Bbadvobd, Nov. 2, 1877. 0. 0. Shepard, Esq., United StaUa Consui, Bradford:— Sib, — In order to meet your request for •aggestions as to how the trade between this Distriot and the United States can be increased either by legislation, executive action, or by commercial enterprise, I directed a circular to be issued to the Chambers of Oommeroe of this country, desiring them to collect information which might enable the Joint Tariff Committee of YorksMre Chambers of Commerce to give a satisfactory answer to your question. The replies received may be classed under three heads, viz. : those relating to (1^ The light dress goods of Bradford, commonly known as wonted stuffik (2) The heavy woollens, chie&> manufactured in the neighbourhoods of Batley, Dewsbury. Heekmondwike, and g) The lighter woollens, which are generally produced in the districts of Leeds uddersfield. Each of these classes will be treated separately, but it may be mentioned that all replies from the different Chambers of Commerce agree that the onerous duties levied upon the importations of our goods into the United States are the chief obstruction to the resumption of a trade formerly of great importance. A revival of a mutually advantageous interchange of commodities is not to be ex- pected whilst a prohibitory tariff prevents commercial enterprise from fulfilling its le^timate functions ; but commercial enterprise on both sides of the Atiantiu will cer- tamly be ready to step in the moment that legislation shall give free scope to the mer- chant's operations. It is well understood that Eneland levies no duties upon either the raw or the manufactured produce of the Unit^ States, and is as willing to buy her raw cotton, iron, com, or bacon, as her shirtings, watches, locomotives, or sewing machines, pnv vided they are as cheap or cheaper than they can be produced at home. Without, however, entering upon the region of political economy, and bearing in mind the practical results which your Qovemment desires to accomplish by this en- quiry, it will be my duty to examine into the details of the existing tariff, and to trace its effect upon the trade of this district with the United States. niat tariff is both specific and ad valorem. It thus combines the vices of both systems. It is, besides, encumbered with details which favour evasion, oven more in- jurious to the honest importer than to the revenue. Tables " A " and " B " show tho American tariff to be the highest in the world ' with only one notable exception. Examples will be found under the difierent heads into which I propose to divide this enqiiiiy to prove that the combined ad valorem and weight duties produce the most anomalous results. I en Te in }le aU ed to its er- er- on, in >th in- Id Ide lost # UMITBD STATES TABIFF. 98 They have the eflbot to in o w MO the duty levied in an iuTene ratio to the Talne ol the merohandiae. Thui the luzuriaa of the rich are leaa highly taxed than the neoeaiariee of the poor. Such ii the unavoidable oonaequenoea of every weight duty, whioh in this in- ■tanoe ia greaUy exaggerated by an arbitrary daaaifioation and numeroua categoriea. The preaent exporta to the United Statea oonaiat in a great meaaure of fanoy arti> oles, worn by the rich, who look more to faahion than to price, and of such light and high priced olotha, wluoh in the aubjoined tablea, " F," 1 to 8, figure aa being anbjed to dutiea ranging from 60 to 100 per cent. All woollena intended for the great maaa of thb people are taxed so highly that they are virtually excluded. Thua a superfine black broadcloth may possibly be bousht in New fork at not more than double its price in Europe, whilst a good qualitv of black pilot, worth la. 8d. per yard, cannot be sold to the Americau labourer at less than from four to five times the price at which an operative in England may procure that good, useful and warm material for his coat. It may be safely assumed that the law-making powers never contemplated auoh oon- aequenoes when they framed the present tariff, and yet the above is merely one example among many, and an illustration of its practical resulta. At present the American tariff, with its manifold intricacies, throws a not incon- aiderable part of the import trade into the hands of unscrupulous persons, who, by penary, collusion or direct smuggling, drive the honest importer out of the market, ana injure the revenue, without in any appreciable degree benefitting the consumer. The letter marked " D " in the appendix will afford evidence of the presumption that such a corrective is really in actual operation, and the extract from the Board of Trade returns for October in appendix " C " may not be without a bearins upon this part of the question. It shows that the Dominion of Canada, notwithstanding its 17^ Eit cent, duty and a largo wtMjllon industry, imported during the last ten months from ngland woollens to the amount of 32^ pence per head, while our exports to the United States during the eamc period were only for 1} pence per head. It will be remarked that the answers, which were returned to the circular already referred to, show a general agreement in regard to the facts and calculations, though all were made from different data and given by different parties. The details as to weight, length and width are vouched for by samples, which can be produced when necessary, and the prices are attested by the offer of manufacturers to execute any amount of orders at the given quotations with the usual trade discount. But it must be observed that, in so far aa heavy woollens are concerned, the cham- bers had no recent transaction to report upon, but were compelled to refer to sales which were made before the present tariff acted as a virtual prohibition of a direct and legitimate trade with the United States. The committee, from all experience with the tariffs of various countries, have come to the conclusion that so long as import duties on textiles shall be considered :iecessary by any State, simple ad valorem duties are not only the fairest to the consumer, but they are also the most easily levied. The precautions which are provided by the American law against under declara- tions of value would be found amply sufficient to prevent fraud whenever they are itrictly applied. In conclusion this committee be^ leave most respectfully to submit that in their opinion increased imports would certainly be paid for by larger exports, and that the best method to increase tne trade between this country and the United States would be to limplify the tariff by retaining an ad valorem duty alone and to make the percentage low •nough to permit the direct importation of our tissues, and by that means to render the trade of the smuggler unprofitaole. I am, air, your obedient lervant, (SiQued) Jaoob BBHKKirs. President of the Bradford Ghamber of Oommeree, and Ohaiiman of the Joint Tariff Oommittee of Bradford. Batley. Dewsbury, Heckmondwike, Halifax, Uudderafiddi Uorley, Leeds, Wakefield and Kendal Ohainben of Commeroe. D* THE TABIFF HAND-BOOK. nan divisiok— bkaovoed obwm oooiw. The ^pandioM show that the oombined ad valorem end weight-duty prodnoee the meet inoongruous reeulti. The general dharpe on these goods Teries from 60 to 80 per cent, on the value here, but in one case (buntuigs) it amounts to no less than 126 per cent. In manv oases the eugendes of the tariff are met by the produotion of goods of inferior usefulness. Tuus lastings and Italians, both articles of very {{eneral consumption, have to be specially manufactured for the American market by reducing their weight so as to bring them within certain weight limits, and tho^ thus become too light for the rM[ular wear and tear. The same ai.ticles sent to countries which impose a simple ad valorem duty are made heavier, stronger, and consequently much more useful to the wearer. Italians intended fcr the button manufacturer are admitted at a reduced rate of dutv if they are punched with holes in every nine inches in the whole length and width of the piece. The button manufacturer is thus favoured, and the wholesale tailor or boot manu- facturer is not. A typical instance of the untoward eiiects of the tariff given in the ap- pendix deserves to be specially quoted, A piece of fancy dress goods 22 inches wide, 60 yards long and weighing over 4 ounces per square yard, if mwle from cheap material to suit the means of the working class, and costing 6d per yard, would pay duty at the rate of 104 per cent, of the value, while a piece of the same weight and dimensions, but made of more costly material and worth 12d per yard, is chargml 69 per cent SSOOITD DIVISIOM — HSAVT WOOIXBNS. These ar i' the staple produce of the woollen district of Yorkshire, but the replies from all the ohamben agree that the duty has completely put a stop to every direot trade with the United States in these goods. The duty on every kind of cloth, be it low or fine, cheap or dear, is uniformly 60 cents per pound weight and 36 per cent, of the value. The great bulk of mixed woollens reported from Yorkshire are worth from Is to Is 6d per pound. Taking the averajD^e at Is 4d, the 60 cents weight duty alone amounts to 166 per cent, of the cost ; and with 36 per cent, added, the total of the combined duties amounts to 191 per cent, ad valorem. The subjoined tables show that in many cases the duty amounts to even a much higher per contage. THIBD OIVmOK — LIGHT WOOIXBHB. Light woollens are either composed of wool alone or mixed with cotton, and are used for gentlemen's coats or lauies' cloaks. They are generally made of more expen- sive material than the heavy woollens. The weight duty does not bear the same relation to the value which prevents all trade with we States in low fabrics, and, as has been explained before, these light woollen are sold to customers with whom price is no object and fashion all-powerf uL Wherever in the subjoined lists the duties descend to 100 per cent, of the cost the artiole belongs to this dsiss of goods. ATPINDIX "a.' Import duties levied in European countries and the united States un nuzedBmd' totd atim goods, average value £20.6 per owl 1. Hambarg • • • 5. Bwitatrbod.. 8. HoUand 4. Turiuy 6. France «. Italy 7. Bdgitun & Gennany.. . . , TsceiTn doty. Uutoper .... advsl. • • • > lOOkUosltffics. 6s 6d .... adval. .... ad v»L • •«b .... advaL .... advaL .... advaL SOUlosWtUr. dOs Ferceatof duty. i li 10 10 IS I fl ti ai K 01 & ■1 UMITBD STATB TABIFF. Dtttypw P«r onit ol Tonign doty* owCi dnty 0. Norwky PundlGiUff. 6U 15 la AtutrU 60 kilo* 40 flon. 80i 90 IL Swwlai PnndrSaft. 90iOd S4| 12. RoMiA 2fimtS0kopw 107a 48 18. SpiOn KUoSpaMU. Wk SO 11 PortonJ KiloiaaOn. 83to 57 Uw Uattad SUtea lb.20to60o.Mid3Sp«rot.adv«L Amag* 90 ApraNoix " B." Import dutiM levied in Buropean countries end the United States on mixed wool* len cbtoe, •▼ecage valoe Ic 4d per lb. or £7.10.0 per owt 1. Hamburg 2. Switserlukd. 8. Holland. 4. Turkey. «.. 6. France 6. >:t»ly 7. Belgium 8. Germany 9. Austria 10. Spain IL Norway 12. Sweden 18. Portugal 14. United SUtes. per IS.Buaaia Foreign duty. adval. UOkiloalOfroB. •d vid. advaL •dvaL •dvaL ad val. SOkflonlOthlr. 80kUoa20flora. kilo gr 160 poa. pr pund 16 tklg. pr pund 7 on. prUlo463n. lb and ad vaL 50 ota.and35 per font 85 kop. 8 and d perowt 6fe6d dOa 40i 65a 60i 100 105 286b lOd 330a Percent of value. } S li 10 10 20 26.C 43.3 40 66.6 70 101 220 APPWDIX " 0." , Extract from the official Board of Trade retoms exporta from the lit January to aiat October, 1877, to the United States (42.856,000 inhabitants) to the Dominion of Oanada (3,727,000 inhabitants). United SUtea. Canada. Woollen cloth £ 3.^5,243 £ 506,109 Woratedatuffs 1,044,688 686,213 uarpetk 75,771 132,tf35 £1.465.702 £l,224,:i57 APPSNOa " D "—AN UTTBBBSTINO GASH rOU .;: BOOT ANU SHOE IBAOB. B&ADTOBD, 6th September, 1877. Jacob fieAreru, Stq., Pruidmt of Bradford Chamber of Commerce : I wish to call ^our attention to the effect of the present fiaoal laws of the United Staten upon an article, in the exportation of which we have been principally engaged. I refer to the article serge de Bern and Lasting, hitherto largely issued for the manu- facture of boots and shoes in America (and I presume that this js merely an illustra- tion of every other textile article). The duties levied thereon are 60 cents per pound and 35 per cent, ad valorem. A piece of serge de Bern weighing fourteen uouuds and oo sting 60s. pays duty 30s. 4d. for weight and 17s. 6d. for value, or 47s. lOd. per piece, oroabout 94 per cent, on cost in this market. Now, mark, the consumer has to pav a pr fit to the importer, and to the boot and shoe maker, not only on the cost here, but also on the cost there after payment of the duty, rendering the price enormous, to the gaeat detriment of the customer and injury of ti«de. This duty is levied on an article —I had almost said a raw material — for the manufacture of boots and shoes, in which America employs so many thousands of hands, and in nudcing the maohinuy forwhioh tha beats almost all other nationa, 96 THE TABIFF HAND-BOOK. Tilia ^jilaii hM raiBcd thtir lu^ge export tnde, m •tiestedby Genanl j^nmda A. W«lk«r, eluef of the buraM of Awards at iavb Philadelphia Intamational Szhibition, in hia Bepoit of the boot and ahoe exhibit. The natural reanlta of aooh a ayatem have been the grad;ial atrangUnc of the trade between the two oonntriea, or the tranaferenoe of what ia left into the nands of the amuggler, the briber, or the perjurer, a qratem which roba the ezoheqoer and impoTer- iahea the oonaamer. Uverv iMpeotable honae on thia aide of the Atlantic aa well aa on the other will be compelled to abandon the trade, and I ngret to aay that thia state of trade haa been produced by the lii|;h import duties of the United Statea. Upon Uie article buntings which waa f oimerlv largely exported from this district to thf United Statea, a dotv of 120 per cent, haa oeen put The natural result haa oeen that the trade with the countir has oeaaed, the Ameri- can Government has lost all revenue, and the oonaumers of that article are paying 60 ahillings for what can be bought here tur 18a. 6d. 1 snow ot no other means, in reply to the question whidi has been asked of us, to inoreaae and enlarge the commerce between the two countries than to recommend a lai^ reduction of the import dutiea in America by the total abolition of the duties on weight or measure and the imposition of such a moderate ad valorem duty ai will make fraud not worth risking, and which I am satisfied will in time produce the largest revenue to the Government. Believe me, yours truly, (Signed) Wm. Bbowk, Paring in the firm, ofStamfeld, Bnnon . Co. P.S. — I may state that our agent and friends in Boston write that lasting" serge de Borri of known makes in this market are sold regularly at 6 to 10 pe^ cent, less than any cash house can import them. In Appendix " E." the Bradford Chamber of Commerce gives six examples of the absurd inequality of the working of the tariff. Thus the duties on a given case of tatin dt chine ffoods worth £67 Ss 4d amounts to only £44 ; while an increase of less than £1 to the vuue of the goods entails an increase of duties amounting to £10 lis 6d. Appendix " F. contains a statement from the Huddersfield Chamber of Com- merce showing the duties on such articles aa red padding, savelist cloth, black sealskin, black doeskin, cheviot coating, worsted tartan, <&c., &c., to range from 76 per cent to 227^ per cent. On flushings the duties would now amount to 360 per cent, if ship- ments were made at all. The Dewsbury Chamber of Commerce reports duties on three samples of black and blue " president," to amount to 191, 175, and 160 per cent. On another sample of blue union " president," 217 per cent. The Batley Chamber of Commerce gives tables showing the duties on pilot cloths and "president " manufactured in that region to amount to from 168 to 228 per cent The Heckmondwike Chamber of Commerce gives figures showing how the pedple of the United States have to pav two or three prices on carpets. We quote an example : " It will be sesn that an English tapestry carpet, costing 56 cents here, will by the time it reacheft the conaumer in the United States, have increased its price to f L34, or nearly 2^ times its original cost" The same Chamber of Commerce also testifies that the duty on bed blankets and railway rugs is now prohibitory ; thus explaining how the price of blankets to the poor people of we Unite mon righto of fishing under that Treaty, shall be roganiod as in like manner reserved from the common right of fishing under the preceding articles. In case any question should arise between the uovemmento of Her Britonnic Majesty and of the United Stotes as to the common right of fishing in places not thus designated as reserved, it is agreed that a Commission shall be appointed to designate such places, and shall be constituted in the same manner, and have the same powers, duties, and authority as the Commission appointed under the said first article of the Treaty of the 5bh of June, 1861 ARTICLE IV. It is agreed that the Articles enumerated in Schedules A, B, and C, hereunto annexed, being the growth, produce, or manufacture of the Dominion of Canada, or of the United Stotes, shall, on their importotion from the one country into the other, from the first day of July, 1875, to the 30th day of June, 1876 (both inclu- ded) pay only two-thirds of the duties payable at the date of this Treaty on the importotion into such country of such articles, respectively ; and from the 1st day of July, 1876, to the 30th day of Junt^ 1877 (bo<^^h included) shall pav only one-third of such duties; and on and aft«r the 1st day of July 1877, for the period of years mentioned in Article XIII oi this Treaty, shall be admitted fi«e of duW into each country respectively. For the term mentioned in Article XIII. no other or higher duty shall be imposed in the United Stotes upon other articles not enumerated in said Sche- dules, the growth, produce, or manufacture of Canada, or in Canada upon such other articws the growth, produce, or manufacture of the United Stotes, than are respectively imposed upon like articles the growth, produce, or manufacture of Great Britain or any other country. SOHXDCLB A. Oonauiting of the following natural pro- duoto : Animalg of all kinds ; aahea, pot, pearl and soda ; bark, bark extraota, for taiminK ,>urposes ; bath bricks, breadstuffs of ail kinds, bricks for building, and fire- bricks, broom com, burr, or grindstones, hewed, wrought or unwrought ; butter, cheese, ooal and coke, cotton w«x>l, cotton waste, dye stuifs, earths, days, oohre% sand, eround or unground ; eggs, fiah of idl kinds, fish, products of, and of all other creatures livinsj in the water, except fiah preserved in ou ; firewood, flax, nnmann- notured ; flours and meals of all kinds, fruito, green or dried ; furs, undressed ; grain of all kinds ; gypaum, ground, un- ground or calcined, hay, hemp, unmanu- factured , hidea, homa, lard, lime, malt, manures, marble, atone, alato or granite, wrought or unwrought ; menta, fredi, amoked or aalted ; orea of all kinda of me- tala ; pelta ; peaa, whole or aplit}; petroleum oil, crude or refined, or benzole ; pitch, planta, poultry of all kinda, rags of idl kinds, rioe,aalt, seeds, shrubs, akms, straw, toils, tallow, tar, timber and lumber of all kinds, round, hewed and sawed, manufac- tured in whole or in part ; tobacco, un- manufactured ; tew, unmanufadmredi trees, turpentine, vegetoUes, wool. i BBCIPBOCITT. ■OBBDVU ■. i Oonaiiting of the following agrioultural implements : AxM, bag-hulden, bee-hiTM, bone- onmhen, or parts thereof ; oultivston, or jNurts thereof ; ohaff-outters, or parts there- of ; oom-h\uken, or parts tiiereof ; cheese ▼ats, cheese factory heaters, cheese presses, or parts thereof ; chums, or parts thereof; cattle feed boilers and steamers, or parts thereof ; ditchers, or parts thereof ; field rollers or parts thereof ; fanning mills, or parts thereof ; feed choppers, or parts thereof ; forks for . hav and manure, hand or horse grain drills, or parts there- of ; grain broadcast sowers, or parts there- of ; grain crushers, or parts thereof ; har- rows, hoes, hand or hone, horse rakes, horse power machines, or parts thereof ; hay tedders, or parts thereof ; liquid man- ure carts, or parts thereof ; manure sowers, or parts thereof : mowers, or parts there- of ; oil and oil-cake crushers, or parts thorecl ploughs, or parts thereof; root and seed planters, or parts thereof ; root cutters, pulpers, and washers, or parts thereof ; rakes, reapers, or parts thereof ; reaper and mower combined, or parts thereof ; spades, shovels, scythes, snaiths, thrashing machines, or parts thereof. sosnoauo. Oonsisting of the following manufac- tures : Axles, all kinds ; boots and shoes of loKther ; boot and shoe making machines ; buiblo robes, dressed ana trimmed ; cot- ton grain bags ; cotton denims ; cotton tsans. unbleadhod ; cotton drillings, nn- leached ; ootton Uckiags, cotton plaids : oottonades, unbleached ; cabinet ware and furniture, or parts thereof ; carriages, carts, waggons, and other wheeled vehicles and sleighs, or parts thereof ; fire-engines, oz {Harts thereof ; felt covering for boilers i gottfr-peroha'beltinu and tubing ; iron, bar, hoop, pig, puddled, rod, sheet, or scrap : iron nails, spikes. Dolts, tacks, brads, or sprigs ; iron castings ; india rubber belt- ing and tubing ; locomotives for railways, or parts thereof ; lead, sheet or pig ; lea- ther, sole or upper ; leather, harness, and saddlery of ; mul, or factory, or steamboat Axed engines and machines, or parts there- of ; manufactures of marble, stone, slate, or granite ; manufactures of wood solely, or wood nailed, bound, hinged, or locked with metal materials ; mangles, washing machines, wringing machines, and drying machines, or parts thereof ; printing paper for newspapers ; paper raakmg machines, or parts thereof ; printing type, presses, and folder8,paper cutters, ruluu; machines, page numbering machines, and stereotyp- mg and electrotyping apparatus, or pMta thereof ; refrigerators, or parts thereof ; railroad cars, carriages, and trucks, or parts thereof ; satinets of wool and cotton; steam engines, or parts thereof ; steel, wrought or cast, and steel plates and raUs ; tin tubes and piping; tweeds of wool solely ; water-wheel miichines and appar* atus, or parts thereof. Article v. It 11 agreed that the Canadian Canals on the main route from Lake Erie to Montreal shall be enlarged forthwith, at the expense of the Dominion of Canada, so as to admit the passage of vessels drawing twelve feet of water ; and the locks on the said canals shall be made of not less than 270 feet in length, 45 feet in width, and not less than twelve feet in depth on the mitre-sills ; and that the channel of the St. Lawrence River shall be deepened in the several reaches bO' tween the canaln, wherever the same may be necessary, so as to allow the free ^assa^e of vessels drawins twelve feet of water. And the work engaged to be done m this Artide shall be completed by the first day of January, 1880. Abtiols vi. It is agreed that the €U>vemmeut of Canada shall construct on or before the first da^ of January, 1880, a canal to connect the St. Lawrence River at some convenient point at or near Caughnawaga with Lake Cbamplain. The dimen- sions of said canal shall be such as to admit the passage of vessels drawing twelve feet of water, and the locks shall he of not less dimensions than thoM named in the preceding Article. * 100 TBI TAUrr HAVD-BOOK. And th« United States wgagi to urge npou the OoTemment of the State ol New York to eanae the ezietiag ouul (bSin Whitehall, on Lake Ohamplain, to Albany to be enlarged, and, if neoewary, extended, or another canal or oanals to be oonaimoted of eaual oapaoity with the propoeed Oaoghnawaga Oanal as herein- before ipeoified, and the navigation of the Hudson River to be improved to as to admit of the passage from Lake Champlain to the lower waters of the Hudson Biver of vessels drawing twelve feet of water. Aeticlk yil ' Citiaens of the United States may, during the term of years mentioned iu Article XIIL of this Treaty, carry in their vessels, cargo and passengers fVom one Canadian port to another on the great lakes or River St. lAwrence. Reci- procally, inhabitants of Canada, subjects of Her Britannic Mi^esty, may, during the like period, carry in their vessels cargo and passengers from one port to another of the United States on the great lakes or Kivor St Lawrence. Citizens of the United States in their vessels, and inhabitants of Canada, subjects of her Britannic Majesty, in their vessels, may, during the like term, carry cargo and passengers from any port of the United States or of Canada on the Red River or the waters connecting therewith to any other port on the said river or waters connecting therewith. Vbtioli viil It is agreed that for the term of years mentioned in Article XIII of this Treaty, the citizens of the United States shall enjov the use of the Welland, the St. Lawrence, and other canals in the Dominion of Cfanada (including the proposed Caughnawiiga Canal) on terms of equality with the inhabitants of the Dominion of Canada, and that without interfering with the rights of the Government of Canada to impose such tolls on the aforesaid Canadian canals respectively as it may think fit. The tolls shall be levied in relation to the number of locks in each Canal without any drawback or discrimination, whatever the destination of the vessel or whether one or more canal or canals or part of a canal bo passed. And it is also agreed that for the like term of years the inhabitants of Canaaa shall enjoy the use of the St. Clair Flats Canal on terms of equality with the inhabi- tsnts of the United States, and that the navigation of Lake Champlain and of Lake Michigan shall bo free and open to the purposes of commerce to the inhabi- tants of Canada, subject to any laws and regulations of the United States, or of the States bordering thereon respectively, not inconsistent with such free privi- leges of navigation. And the United States further engage to urge upon the Qovernments of the States of New York and of Michigan, respectively, to secure to the inhabitants of Canada the use of the Erie, the Whitehall, the Sault St. Marie Canals, and ot any enlarged, or extended, or new cand, or other improvement, connecting Lake Cliamplain wiUi ^e lower waters of the Hudson River, which ma]r be made as contempUted in Article VL on terms of equality with the inhabitants of the United States. And it is mutually agreed that full power shall be given and allowed to tranship cargo from vessels into canal boats, and from canal boats into vessels, at either terminns cf every oanal. And fhrther, that if the use of the Erie, Whitehall, or other canal connecting Lake Champlain with the lower waters of the Hudson River, and ' ^ the Sault ■i Marie Canal, be not granted to the inhabitants of Canada on terms of equality with 1^ dtiaens of the United States, as contemplated in Uus aitide, then tho RIOIPROCITT. 101 OM of the propoMd Oaaghnftwan Cknal by dtiMM of the United Stfttee m ibove oontempUted ihall be auspendea and eeue until the lue of the laid oan«hi in the United Stntee ahall be aeoared to the inhftbitante of Ouada aa above oontem* plated. ARTIOLB IX. For the term of irean mentioned in Article XIII. of this Treaty, Teiielg of uU kinds built in the United Statee may be purchased by inhabitacts of Ganada, subjects of Great Britain, and registered in Canada as Canadian vessels ; and re* ciproctally, vessels of all kinds built in Canada may S« purchased by oitinns of the United States, and registered in the TTnited States as United States vessela. ARTICLE X. A Joint Oommission shall be established and maintained at joint expense during the operation of this Treaty, for advising the erection and proper regiila* tion of all light houses on the great lakes common to both countries, necessary to the security of the shipping thereon. ARTICLE XI. A Joint Commission shall also be established at joint expense and main- tained during the continuance of the Treaty to promote the propagation of fish in the inland watera common to both countries, and to enforce the laws enacted for the protection of tlH, Gsh and fishing grounds. ARTICLE xn. • It is further agreed that the provisions and stipulations of this Treaty shall extend to the colony of Newfoundland so far as they are applicable. But if the Imperial Parliament, the Legislature of Newfoundland, or the Congress of tho United States shall not embrace the colony of Newfoundland in their laws en- acted for carrying the foregoing articles into effect, then this article shall be of no effect ; but the omission to make provision by law to give it effect by either of the leeislative bodies aforesaid, shall not in any way impair any other article of this Treaty. ARTICLE XIIL The Treaty shall take effect as soon as thu laws required to carry it into operation shall have been passed by the Impori.il Parliament of Groat Britain and by the Parliament of the Dominion of Canada on the one hand, and the Congress of the United States on the other. If such legislative assent shall not have been given within months from the date hereof, then this Treaty shall be null and void. But such Le(^islative assent having been given, this Treaty shall re- main in force for the period of twenty-one years from the date at which it shall come into operation, and further until the expiration of three years after either (^ the high contracting parties shall have given notice to the other .of its wish to terminate the same ; (tach of the high contracting parties being at liberty to give such notice to the other at the end of the said period of t|renty-one yean, or at any time afterwarda ARTICLE XIV. When the ratifications of this Ti«aty shall have been exchanged and the laws required to carry it into operation shall have been passed bythe Imperial Parlia- rnmamm ■M 102 TBB TABirr HAND-BOOK. nieni of GreatTMtain and bv the Parliaineiit of Gtnad* on the on« hand, and by the Oongreee of the United States on the other hand ; then Artielee XXII., XXUI., XXIV. and XXV. of the Treatr of May 8th, 1871, between OnatBritain and Uie United Statei, ihall become null and void. ARTIOLB XV. This TraaW shall be dnly ratified by Her Britannic Miyesty and by the Pre- sident of the United States, and the ratification shall be exohanmd either at Washington or at London, - months from the date hereof, or earlier if possible RECIPROCITY NEGOTIATIONS BfEMORANDUM BT SIR EDWARD THORNTON, K. O.B., AND HONBLB. OBORGE BROWN. ON THE OOMMEROIAL RELATIONS, PAST AND PRESENT, OF THE B. N. A. PROVINCES WITB THE UNITED STATES OF AMBBIOA. j {From iht Toronto Globe, Jitly 23, 1874.) Thb nndenigned, Joint Plenipotentiaries of Her Brituinin Majesty, with full powers for the negotiation and ooiuuusion of a Treaty with the United States relative to Furiieries, Oommeroe. and Navigation, deem it fitting that, at the outset of the ne- gotiations with which tney have Men ohsr^> they ihould submit for the considera- uon of the Secretary of State some suggestions in regurd to the commercial relations between the United States and the OanMian Dominion which may not be unworthy of attention. All the figuree used in this memorandum are taken from the offidtU documents of the United States Government, except when otherwise stated. When the British North American Provinces or Canada are spoken of, all the Pro- vinces now comprising the Dominion, and also the Island of Newfoundland, are indud- duded therein. An impartial examination of the commercial relations that have existed between the United States and the British North American Provinces for the last fifty years, osnnot fsal to establish, we venture to think, beyond all doubt, that the traffic between them has been exceedingly valuable to both countries, but that the United States have, from first to last, reaped greatly the laigest advantage from it in the twdve years from 1821 to 1832 (both years indusive) the United States Official Reoords show that the exports of the United States to the British North Ame> rican Province! were of the aggregate value : In horn* prodools, of. $S0,997,417 In f oidgn prodnots, of 40S,909 Total United 8Ut«t exports 831,401,326 And that the entire imports of the United States in the same period from the ProTiuoes, were bat..... 7,684,659 Iieaving a balaaoe of trade in favour of the United Statss of no MS than §23.716.787 RKIPBOOITT. KM In the thirtMn jmn following th« abor* pwiod (1883 to 1846)^ Um mhm steto oi thiogi ia found, with a iteadj inoreMc of the ■ggngtt* tnAa Th« axpoitt of th« lUpublio to tho British North AmerioMi Pro?ino«M wore :— Of doBMatio prodnoli |M,OII,Bir Of fonign products. ifiVHjUH Totd United SUt«« exports aSSS to 1840) •Be.TS.SW And th« importe of the BepubUo from the Proriooee were hut SS,a68,27S Lesviug » bdaaoe in fsvoor of the United 8t»teo of •35,86e,0»4 numiFOBTAnoH ik bono. In 1846 w« MitMr npoo s period when the Uiftted Statee Oovemment, after verj many vears of earnest effort, succeeded in obtaining from Great Britain a relaxation oi the old restriotiTe navigation laws in regard to the British Colonies. With it came the international drawback system for the encouragement of overland transportation to and from the Atlaotio Ocean without payment of duties. Although this measure only extended to the transport of merohanoise, it ia instructive to observe the immediate and remarkable ellect it had on the direct transactions between the Republic and the Oolonies. The afj^premte imports and exports between the countries immediately ros< from 18,074,391, in tne year 1846, to the following Bgures . — 18M- Aggregate Import and Export Trade 19,844,180 1847— " " " • 10,329,470 1848— " •' •• •• 12,029,122 1849— " " " " 10,981,147 1880- " " " •• 15,193,497 1851- •• •• " •• 18,708,048 1852— " " •• •• 16,019,318 1863- " " " " 20,691.360 Totol 1113,846,100 Thus, while from 1821 to 1832 the aggregate annual traffic between the countriei averaged $3,267,163, and from 1833 to 1845, 16,313,780 per annum— under the influ- ence of a more libeiid policy the traffic rose, from 1846 to 1853, to no less an average than $14,230,763 per annum. And the balance of trade still prepondered enormously to the advantage of the United States. In these eight years the Republic exported to the Provinces — Of home produoie 186,072,260 Of foreign products 22,020,254 Total United SUtes exporU (1846 to 1R53) 77,092,614 While the imports of the Republic from the Provinces were but 86,763,602 Leaving in favour of the United States, on eight yean' transactions, the vast balance of $40,338,822 But, in addition to this direct interchange of merchandise, with its great prepon- derance in favour of the Republic, a large amount of the import and export traffic be- tween Great Britain and the Provinces now began to be carried in bond over the canals and railways of the United States in Atlantic or inland porta, and thence despatched to their ultimate destinations in American ships and steamers— vastly to the gain of , the Republic, and without any ooiresponding advantages to the Provinces. THB BBOIPB^ITT TBBATT. _ The great success that thus attended this first partial experiment of reciprocal libe- calitr in commercial intercourse between the countries led directly and easily to pro* posals for the muc^ more decided measure of an interohange of the natural pn ducts of the two countries free of customs duty. For a number of years the subject was keenly debated in all its bearings ; and it is instructive to look back on the record of those discussions, and obsmrve the long list of distinguiih«d American statesmen who were warm advocates of the measure. 104 THB TABirr HAND-BOOK. The Reoiprooit]^ Treaty of 1864 wm ligned on 6th June of that year, by Mr. "htaray, ^ta behalf of ue United Statee, and by the late Lord Elginj aa repreientatiTe of Oreat Britain. Iti happy effects were felt inatantaaeonily ; and it ii only neceaaary to refei to the ipeeohea and papers of the able men of all parties in both oountries who promoted the meainrBj and t<> analyze the offloial retorna of its operation while in force, to ar< rive irresistibly at the conclusion that its results greatly surpaMwd the moat sanguine •ntidpationa of its originators and advocates. ^nie Treaty may be said to have been thirteen years in operation ; for though no« mlnally it begui late in 1854 and ended early in 180iS, the tn^o was pushed with sudi energy during the months ef its operation in these two years,' as to place them on ao eqatuity with the other years. To obtain a just appreciation of the value of the traffic between the Republic and the Province during the thirteen years' operation of the Treaty, ii is necessary to keep In mind that the Civil War in the States m the last four years-of the Treaty's existence enhanced the value of commodities, and so deranged the industrial interests of the Re* Sublio as to give the Provinces a temporary advantage in the traffic, forbidding any fair eduction from it as to the ordinary course of tiade in times of peace. In one year (1866-66) at the; end of the war the exports of British North America to the United States rose, according to the United States official records, to 164,714,383. However profitable this casual advancage may have been to the Provinces, it can hardly be regarded as an objection to the Treaty that in time of war, when the Ameri- can husbandman was debarred from tilling his fields, the necessities of life were largely supplied under it without the addition of onerous customs duties and custom house re- strictions. Assuredly, had the Treaty not then been in existence, every ton of these supplies, under the pressing urgency of the case, would have found its way across the lines, probably with little reduction of profit to the producer, but great increase of coet to the consumer. The grand fact remains that, under the operation of the Reciprocity Treaty of 1854, the aggregate interchange of commodities between the Republic and the Provin- ces — to promote which the Treaty was concluded — rose from an annual average of $14,230,763 in the previous eight years, to 933,492,754, gold currency, in the first year year of its existence ; to 942,942,754, gold currency, in the second year of its existence; to $60,339,770, gold, in its third year; and to no less a sum than $84,070,966, at war prices, in its thirteenth year. And notwithstanding the anomalous character of the circumstances arising from the existence of civil war during so considerable n portion of the Treaty's existence, by which the imports from the Provinces were greatly increased in volume and value, and the exports to the Provinces as naturally reduced in quantity, the balance of trade, during the existence of the Treaty, '^::~ largely in favour of the United States. In the tiuiieeik years of its operation, the Provinces purchased frc m the Republic commodi- ties, according to the United States returns, to the value of $346,180,264, and the Re- public purchased from the Provinces $325,726,520, leaving a gross cash bidanc* in fa- vour of the United States of $20,454,246. But the balance was, in fact, much larger than this. During the first ten years of the Treaty, the transactions between the coun- tries sRowed a nlear balance in favour of the United States of $62,013,545, That bal- ance appears, from the United States returns, to have been reduced, by the operations of the following three years, to the amount of $20,454,246, but this arose, no doubt, from the inflated values at which the importations were made under the Treaty during the war — there being no customs duty to necessitate accuracy, and every temptation to over-valuation on ihe part of the importer. According to the official returns of the several British Provinces (which are accurately kept), the Provinces purchased from the Republic, during the thirteen years in question, commodities to the aggregate value of $363,188,088, gold valuation, and the Republic purchased from the Provinces $267,- 612,131, in same valuation, leaving, na the sum total of the results of the Treaty of 1854, an aggregate international traffic of $630,800,219, and a gold balance in favour of the Republic of $95,575,957. TRArFIO t.'lTB CANADA IN OOfttPABISON WITB OTHBB 8TATBS The. importance of the Canadian Traffic under the Reciprocity Treaty can be molt clealy *Mn, perhaps by a comparison of it with tne transactimis whiidi ihe Reoubli* RECIPROCITY. 100 had with other foreign ooantries during the same yean. Thvtotal exports of the United States from 1854 to 1866 (both years inclosive) amounted to upmurds of four fliousand millions of dollars. Of this vast export traffic : — England and her poMessions took 12,769,974,638 France and her poesersionB took 453,993,996 Spain and ber poBseasions took 265,893,221 Germany took 207,308,647 «3,697,170,402 And aU the rest of the world took the balance. Of the above exports, Canada's share, as we have already seen, was $346,180,264 <— an amount equal to the aggregate exports taken from the United States in the same years by China, Brazil, Italy, Hayti, Russia and her possessions, Venezuela, Austria, the Ar|;entine Republic, Denmark and her possessions, Turkey, Portugal and her poasessionf, the Sandwich Islands* the Central American States, and Japan all put together. In marked contrast to this, however, the United States imported from these countries in the same years, to the amount of $538,523,386 leaving a cash balance to be paid to them by the Republic of $192,109,610, while Canada paid over to the States a cash balance of $96,674,967 in gold. OHARACTBR Or TRAFHO UNDEB THE TBBATT. The character of the commodities purchased from the Republic by the Provinces during the existence of the Reciprocity Treaty is also worthy of special note. In the thirteen years of its operation the total purchasesby the Provinces of United States home productions and of foreign articles imported by United States merchants, were as follows : — Animals and their products $ 35,433,213 Breadstuffs 112,058,473 Other farm products .^ 3,242,981 Timber • 8,511,488 Manufactures ~ 88,649,787 MiaoeUaneous 24,044,965 Total home productions $271,940,988 Foreign commodities bought from the merchants of the United States and imported into Canada 62,379,718 Total purchases . $634,320,706 From this it will be seen that not less than $161,029,573 of manufactured goods were purchased from the Vnited States by the Provinces under the operation of the Reciprocity Treaty. TBANBPORTATIOIT TBAITIO UNDER THE TREATY. Did nothing more, therefore, than the volume of traffic between the countries and the comparative contributions of each country to it, enter into the question of the relative advantages derived from the treaty by each, no doubt could exist as to the United States having reaped much greater profit from the Treaty of 1864 than the Provinces. But there is another very important branch of the account. The transportation traffic sent to and brought from foreign countries by the Provinces, in bond, over the railways and canals, and in the ocean ships and steamers trading from United States ports, rose under the operation of the Treaty to an importance secondare only to the traffic in domestic productions. Previous to the negotiations of the Treaty this traffic had Msumed considerable dimensions ; but the vast increase that occurreu under its oriera- tion must have drawn very large gains into the coffers of the Republic, and indirect •dvantaget quite as valuable as the direct ones. No official returns of the goods thus passed over the United States seems to have been preserved until the fiscal year 1867- 68 ; but from the returns since published we can form some idea of the great profit that must have aooroed to the RepuDlio while the Treaty waa in foroe. These returns thus ■mHi 106 THE TARIFF HAND-BOOK. state the yalnei of tin foreign exports that passed over the United States in tnmtUu during the past six years. 1868. Total United Stotea transit traffic $21,516,604 1869. " " 21,096,984 IffO. " " 23,196,860 187t " " 26,375,037 18751 " " 31,386,320 1873. " " 40,099,186 Total tranrit traffic .$162,662,990 Of this vast traffic, 9156,241,704 eonsisted of merchandise imported by the Pro- vinces from other countries and carried over United States railways and canals into* Canada ; and $48,566,567 of it consisted of produce exported abroad from the Provinces via the United States. The fact that these two amounts appear to make unitedly more than the whole aggregate of the United States transit trade, arises from*bhipment8 made from one part of Canada to another, and conseouently appearing in the list of goods going into the United States, as well as in that of goods sent out from the United States. Nearly the whole of the traffic in tranritu of the Republic in these six years was either sent from or sent to the British Provinces. And from its volume in these recent years, we may form some idea of its great extent under the operation of the Treaty, when colonial facilities for transportation were so different from what they now are. The valuo of so vast a carrying trade is not easy to arrive at. Dr. Young, the able chief of the United States Bureau of Statistics, recently stated that inward ocean freights on goods ' ' vary from 100 per cent, on (the value of) salt and some other bulky articles to two or three per cent, on dress goods," and that the " average on mercliandise alone is not much less than eight per cent." Now if the ocean freight on ordinary merchandise is 8 per cent. , how greatly more must be the percentage of q^erland freights ; and how infinitely greater must be the percentage on the value of farm produce than on ordinary merchandise,! If it is further considered that on the transit traffic to and from Canada, inland and ocean ca^i^^e have both to be paid for, and that a large proportion of the commodities are heavy and bullrv, it will at once be seen what a fertilizing stream is poured by the merchants of the Domionion over the railways, canals, steamships, com- mission agents, and port cities of the Republic, even from the limited share of their traffic now sent via the United States, nnder a policy of severe restriction. SPECIAL PRIVILEGES UNDER THE TREATT. Nor was it merely from the vast interchange of commodities and the great canying trade in bond that the United States reap their golden annual harvest from the Treaty of 1864. It must nut be forgotten that by Adrtue of that Treaty, the Canadian canals and the navigation of the St. Lawrence were thrown open to the ships and commerce of the United States, on precisely the same footing as to tlioK of the Canadian people, who had spent vast sums in their construction. How largely tlie Republic profited by this concession, the enormous amount oi American merchandise passed through the Canadian canals in American bottoms, at tolls so low as to do little more than defray the cost of attendance and the maintenance, the public records of both countries amply establish. The sole return made to the Provinces for this concession was the permis- sion to navigate Lake Michigan, and the promise of the United States Qovemment to urge upon the State Authorities of the Republic to extend to the Provinces the same free use of the American canals as they had extended to the Republic. This promise neVer bore any fruit. THE ST. LAWRBKOE COAST FISHERIES FREE UNDER THE TREATT. Hut the crowning concession enjoyed by the United States, under the conditions of the Redprooity Treaty of 1864, was the free use of the priceless coast fisheries of British North America. For this concession the able statesmen who represented the thirleeu States in the peace settlement at the close of the revolutionarv war, struggled long and earnestly. To secure this much valued possession, all the skill of Amenoan diplomatkte. persistently employed for three quarters of a century, was exerted in vain. Under the Treaty of 1818, the tight to the sea-fisheries of the Oulf of St. Lawrence BECIPROCITT. lOT le. WM recigned to the United States ; bat not until 1864 »nd then only ai part of the IU> oiprooity Treaty, and determinable with it, did they obtain aooeas to the most yalaabto portion of the naherieB, namelv, thoM within three miles of the ooa«t, bays, and oredu of the Provinces. What the viuue was to the United States of this oonoession it would not become us to discuss while an arbitration to determine the compensation to be paid Canada for twelve years further enjoyment of it is pending, under the provisions of the Treaty of Washington. But, as illustrative of the enormous preponderance of ad- vantages reaped by the United States under the Treaty of 1864, we may, perhaps, be permitted to quote one or two extracts from the reports of two Oommissioners, speci- ally appointed f^ the United States' Government to enquire and report on the subject of Reciprocity, as to the value of this one item in the balance of the international account: " Without participation in the sea-fiaheries near the shores of the colonies, oar deep sea fish- eries in that re^on will become valueless." — J. D. Andrews^ Report, page 35. " England possesses no nursery for seamen at all equal to her North American colonial trade." —Ibid. " The average number of French seamen engaged in*the cod-fishery [of the Gulf of St Law- reiue] from 1841 to 1850 was 11,.500, and the average bountjr paid annually was 3,900,000 francs (9780,000) equivalent to f67.60 tor each Reaman. Fri^nce trains up in this manner able and hardy seamen for her navy, who would cost thi nation much more if they were trained on ships of war.' —Ibid. " The United States tonnage engaged in 1862 in the cod-fisbery was 122,86:^ tons ; in the mackerel fishery, 80,51)6 tons ; aggregate 203,439 tons. The returns of fish and oil from this ton- nage for 1862 considerably exceeded $14,000,000. "—J?. H. Derby, page 42. " Seamen (United States) in fisheries in 1862, 28,045. • • • The fisheries break in at least 5,000 new seamen annually. • • * • Six hundred sail have fished for mackerel in the Gulf of St. Lawrence and Bay of Chaleur, and takon fish to the amount of $4,000,000. Nearly one-fourth of our fishing fleot, with «, tonnage of 40,000 to 50,000 tons worth $5,000,000 to $7,000,000 annually ; fish near the the three mile line of the Provinceu. " — Ibid. , page 44. REPEAL OF THE TREATY. Such was the Treaty of 1854, which the United States terminated in 1866, on the ground that the advantages from it were all on the side of the Provinces, and against the Republic. Well might the Ck>mmissioner of the United States Treasury (Mr. Derby), writing regretfully of the repeal, use these woadn : — " It quintupled our trade with the Provinces, gave an impulse to public improvement, and utilized the new canals, railways, and other avenues of commerce." And he might as truly have added : — " Had the Provinces retaliated in the same spirit, it would have lost us the enjoyment of the shore fisheries of the Maritime Provinces, the use of the Canadian canals, and the navigation of the St. Lawrence River, all of which we enjoyed without con3i4eration." Fortunately the Provinces did not act in the same spirit. They thoroughly be- lieved in the practical good sense of the United States people — especially with such a balance sheet to look back upon as the results of the Treaty of 1864 present. They as- sumed that there were matters existing in 1865-66 to trouble the spirit of American statesmen for the moment, and they waited patiently for the sober second thaught which was sure ere long to put all things right. Immediately on the repeal of the Treaty, customs duties were imposed by the United States on nearly all the articles imported under it from the Provinces. The Canadian tariff was very little changed, and, as will be presently shown, a large pre- ponderance of the exports from the United States into the Dominion are still admitted tree of duty. The use of the Canadian canals was continued to American shipping and commerce on precisely the same terms as to those of Canada. The free navigation of the river St. Lawrence was still left open to American craft, and the shore fisheries of the St. Lawrence were thrown open from year to year to American fishermen on payment of a small license fee. nee EFFKOT IK OAITADA OF THE ABROCATION OF THB TREATY. The industry of Canada had been largely directed to the supply of the American market with oonuuodities for home consumption, as well as for foreign exportation. -r^i. ...Ui-J- J! wmmm 108 THE TAHIFF HAND-BOOK. and the repeal in 1866 of the Beoipruaty Treaty, under which so vast a trade had grown up, rendered imperatively necessary prompt measures to open new markets for the sale of Canadian produce. These measures were at once taken. Under the influ- ence of the formal notice given by the United States in 1865 of their intention to ter- minate the Treaty, federation of the Provinces, then under discussion, was hurried on, and became a fait accompli within fifteen months after its repeal The Intercol- onial Railway was at once undertaken, at a cost of over $20,000,000, at the national expense, to secure direct connection to and from the Atlantic Ocean, at Halifax and St. John, on Canadian soil ; and the last section of that road will snortly be opened for traflia Commissioners were despatched to the British and other West India Is- lands, and to South American States, to promote the extension of direct trade between them and the Dominion. The enlargement of the canals, the improvement of the navigation of the lakes and River St. Lawrence, the construction of the Bay Yerte Canal, to connect the waters of the Bay of Fimdy and the St. Lawrence, the subsidi- sing of ocean and river steamship lines, and the promotion of the great shipbuilding and fishery interests, all received a new and vigorous impetus. These measures were attended irith remarkable success. Only seven fiscal years have passed since the repeal of the Treaty, but already the loss inmcted by it has been more than made up, and excellent outlets in new directions opened for Canadian com- merce ; with an increasing annual proportion of the vast carrying trade formerly dote for the Provinces by the railways, canals, and steamships uf the Republic, transferred to Canadian hands. The traffic between the United States and the Provinces at once fell from an average during the three years before the repeal (according to American official statistics) of nearly f75,000,000 per annum, to an average of $57,000,000 per annum during the first three years following repeal ; the Act of Confederation, too, removed from the category of foreign commerce to that of home consumption the large interchange of commodities between the several sections of the Dominion ; and the ag- gregate foreign commerce of the Provinces consequently fell in the first year after the repeal of the Treaty to $139,202,615 from $160,409,455 in the previous year. As will be seen from bhe following statement, however, the trade of the Dominion speedily re- covered from the blow, and the volume of its foreign commerce gradually increased until, in the seventh year from the repeal of the Treaty, it reached the great sum (for a people of (out millions) of $235,301,203 — being seventy-five millions higher than it had ever reached in any year of the Treaty's existence : — 1867. Total exports andimpu^ts of Canada .ind Newfoundland . $139,202,616 1868. 1869. 1870. €871. 1872. 1873. It H It « 139,696,615 142,240,897 161,276,688 184,862,006 206,^39,913 236,301,203 Total foreign commerce in seven years $1,207,807,817 INJURIOUS EFFECT OF REPEAL OK UNITED STATES TRADE. The traffic between the United States and the Dominion still retained large propor- tions, notwithstanding the barriers now raised against it. The aggregate imports and exports, which immediately before the repeal had been (according to the United '!!tates returns) $67,909,162 in 1864, $71, 374,816 in 1865, and $84,070,955 in 1866, fell imme- diately after the repeal to $57,627,347 in 1867, $55,624,493 in 1868, and $56,287,646 in 1869. But there the falling off stopped. The volume of traffic then began steaidily to reascend, and reached $67,939,125 in 1870, $71,927,077 in 1871, $73,720,512 in 1872, and $82,381,626 in 1873— or within two millions of dollars of the highest point reached durins the Treaty's operation. The aggregate traffic between the countries in the seven fisou years since repeal was $466,807,726. But large as this volume of trade is, it is instructive to observe how small a pro- portion of the foreign commerce of Canada this now forms, in comparison with the share of it enjoyed by the United States while the Treaty was in operation. During its thirteen years' existence the aggregate exchange of commodities oetween the coun- tries avenged forty-six per cent of the entire foreign commerce of the Province ; and in its last year the average had reached not less than 62| per cent of their entire com- BECIPROCITT. 109 meroe. But ainoe the repeal the oaae ii totally altered. The proportion of the foreign commerce of Oarada tranaacted with the United State* from 62^ per cent in 1866 fell, in 1867, to 42 per cent; in 1868, to 41 per cent. ; in 1869, to 40 per cent ; in 1870, to 42 per ccut.; in 1871, to 40 per cent; in 1872, to 36 per cent.; and in 1873, to 36 per cent The average proportion of the commerce of the Province* ha* been *incti the re- feal but 38^ per cent, againat nearlv SO per cent, m the last five year* of the Trea|^. [ad the Treaty not been abrogated in 1866, and the percentage of Canadian traffic with the States riaen no higher than it did under the Treaty, the interchange of com- modities between thu countriea in the last ae\eii years would have aggregated aix hun- dred millions of dollars. OHANOKb OHARACntK OF TUB TnAVPlC SINOE REPEAt. But it is pot only in the diminution of commerce tliat the United States have suffer- ed by the abrogation of the Treaty. The changed oharactot of the traffic now carried on between the countries, in comparison with that fonnerly done, ii also worthy of at- tentive observation. For example, the consumption of luinncr throughout the llepublic increases enormously ever)' year, and indeed all over the world The home supply of it in the United States ie fast disappearing ; prices go up steadily ; and here is the re- sult, since the repeal of the Treaty, on the United States purchases from Canada of that one article : 1866-7 Lumber wxp-irtH tc United States . $6,437,860 1867-'8 " , ,^^ .^.". ., 6,727,006 1868-'9 " • ♦• 7,208,046 1809-70 " " 8,670,702 1870-1 " " 8,264,837 1871-'2 " • " 8.410,917 1872-'3 '»■ •• ll,i;«,956 And the prices of lumber go up in prompt sympathy with tlic increaaiii<; demand, for the benefit of the lumber operators, who are in no need of sympathy in Canada, whatever they may be in the United State?, but to the injury of numerous branches of industry in which wood forms an important element, and to the serious embarrassment of agricultural operations on prairie and other lands. And so it is with fish, barley, peas, wool, hides, sheep, horses and other articles of Canadian production, which cannot easily be got elsewhere. Tlie demand from the United States is good and constant, notwithstanding the custom house barriers, and the prices keep steadily up. TRAFFIC DRITBK FROM UNITED STATEa CHANKELS. ( «T tea »e- 16 lily in It in id im- But in regard to wheat, flour, provisions, and other articles of which the United States have a surplus as well as Canada, the effect of the duties upon them has been to send through Canadian channels, direct to the maritime provinces, the West India Islands and Great Britain, a vast amount of products that were formerly sold to New York and Boston houses, and shipped to these same markets through American clian- nels. Where two countries alongside of each other have each a large innual surplus of the same article, and that article is in world-wide demand, heavy dii des against each other can hardly be effective. The stuff will find its way to market by some route or other. OAyADIANS NOW LAROE KXPORTBH8 OF WESTERN FKODUOTS. The change in the other side of the account is equally instructive. The import* of domestic productions of the United States (as distinguished from foreign productions) into Canada, in the four years previous to the abrogation of the Treaty averaged 928,131,802 annually ; but on its abrogation they immediately fell to $20,548,704 in 1867 i and though they have since gradually recovered so that the import* of the la*t ■even years have averaged $26^649,349 per annum, this was due, not to a dem»nd for home consumption, but to the increasing earring trade of the Dominion v ith foreign countries. The necessity of direct intercourse with foreign markets for Canadian prolueti, 110 THE TARIFF HAMI>-BOOK. forced on Canadian merchants b^ the repeal of the Treaty, led on to a oonaiderable traffic with thoie markets in American domestic products; hence we find in the imports of Canada from the United States in the last four years, suph items as the following:— 1871-72 1872-7a. Meats— fresh, salted aud smoked 11,047,272 «] ,827,870 Swine 612.006 1,266,808 Flour and meal ijm.GM 2,606,681 IndianCom 3,77^656 4,860,884 Wheat 4,460,404 6,894,217 $12,493,002 tl6.264,360 Large portions of these articles were purchased for foreign exportation, either in the raw state or after being manufactured in Canada. The general progp-ess of this trade, though not consisting solely of American products, is pretty well indicated by the following official returns : 186a Exports of foreign goods • 4,196,821 1869. " " 3,866,800 1870. " " 6,527,600 1871. " •• 9,863,033 1872. " " 12,744,025 1873. " " .^ 9,406,901 Total in six years $46,683,312 The home consumption of American domestic products in the Canada market has therefore largely decreased since the repeal of the Reciprocity Treaty. BALAMOB OF TKADE NOW LABOELT AGAINST THB BBPUBUO. But the most remarkable effect of the abrogation of the Reciprocity Treaty was the immediate change it produced in the balance of trade between the countries. From the year 1820 up to 1866, a term of forty-six years, there were only (according to the United States Returns) five years in which the annual transactions between the Re- public "md the Provinces did not show a large cash balance against the Provinces. But lour of these five exceptions were merely the result of war prices and the over-valua- tion usual in free entries. The entire interchange of traffic from 1820 to 1866 showed a cash baUnoe in favour of the United States of $195,219,272. But this state of things came to a sudden end with the expiration of the Treaty : and the balances in favour of the Dominion have since been as follows : — t ; In 1866-'67 ^ f 9,281,009 1867-'68 T 4,099,949 1868-'69 7,893,082 1869-70 14,240,477 1870-71 2,921,626 1871-72 8,202,362 1872-73 6,236,610 Total balance against U. S. in seven years 161,876,004 DIVESSION OF TKAFFIU FROM UNITED STATES OCEAN FOipS. There is still another feature of the changed relations between the countries well worthy of special note. The time was when the merchants of New York and Boston controlled a large proportion of the import and export traffic of the British Provinces ; but that time passed away with the Reciprocity Treatv. Customs-duties, customs res- trietiona and examinations, consul's certificates and bonding entries and charges, witii all their annoyances and delays, have acted severely against the traffic of these ports i^ Canadian products, and the mlways and canals leading from ihem, and forced the business into more northern channels. Mr. E. H. Derby, Special Commissioner of the Treasury, in his official report to Vx, HcCulloch, of 1st January, 1866, (page 81) makes this statement : — " The com- BEOiPROcmr. Ill m lis by las es. to le- }ut ua- red nga 9ur meroe of Beaton affected bv the Reoiprooity Treaty exoeedi 927,000,000 annually, namely :— Imports from and exports to the Maritime Provinces, 96,000,000 ; outiita and returns in deep sea fisheries, 911,000,000; imports of wool, grain, and animals across the frontier of Canada, and entered there, witn returns^ at least, 910,000,000." We have no personal knowledge as to the accuracy of this estimate, but no better an* thority oiA the point than Mr. Derby could be desired. But if this was the annual interest of one United States port i^eoted by the Treaty in 1866, when the entire an- nual foreign commerce of the Province was little more than a hundred millions of dollars, how shall the gain of five or six millions to the U. S. treasury, levied on such necessaries of life as beef, flour, coal, lumber, &o., compensate the loss of driving away from the great marts of the Republic the lion's share of a traffic already amounting to two hundred and thirty-five miUions per annum f COMPAIIATIVE IHPOBTANOB OF 0A5ADIAN TRAFFIC IN SPITE OF RBSTRIOTIONS. But with all these barriers and drawbacks in the way of natural and easy traffic, it is in the highest degree instructive to observe how important the commercial transact- ions between the Republic and Canada remain even now, in comparison with those between the United States and countries more remote. Permit us to analyze the ex- port traffic of the United States for the fiscal year ending 30th June, 1872, m order to show this. In that year the entire export traffic of the Republic with foreign countries, including the trade in tranriiu was as follows : Of home products 9649jn9 718 Of foreip products 22^769 749 Of foreign products, in transitu, over the railways, &c., of tixo United SUtea feo foreign countries 31,386 320 Total U. S. export traffic, 1871-72 96a3,374 787 Of the vast traffic Great Britain and her colonies, (omitting Canada and Newfound- land) took from, the United States : — Of home produce |329,2B4,70l Of foreign protiucts 8,>«4.872 Of goodi in transitu 3,844,332 1341,489,906 Itomaining ex^rart traffic '. 1261,884.882 Of this remaimiig traffic, the B. N. A. Provinces took Of home products $27,774,091 Of foreign products 4,982,989 Of goods tn (rann'tu 24,098,114 Total B. N. A. Provinces »66,857,194 Germany took 43,483,003 France and her possessions 34,701,730] ' Spain and her possessions 27,577,792 $162,622,719 And all the rest of the worfd $99,262,163 From these figures, it will be seen that, in the year 1871-2, Great Britain and her Colonies (including Canada) took over 66 per cent, of the entire export traffic of the United States, and all the rest of the world but 34 per cent. It will also be seen that, in that year, the Canadian Donii.iion and Newfoundland took 913,874,191 more of the export traffic of the United States than did any country in the world outside of the British Empire : that she took 9^^ilo2,5ti4 more of it than France and all her possessions, and naore than double the amount taken by Spain an,d all her possessions. A further analysis of the foreign commerce of the United States shows that in the same year the export traffic from we United States to the Dominion exceeded the en- tire expovt^ of the United States to the Chinese Empire, the Russian Empire, Brazil. Mexico, Italy, Japan, Hayti, Venezuela, Denmark and her possessions, the Central American States, the Austrian Empire, the Argentine Republic, the Turkish Empire, lis THE TARIFF HAND-BOOK. the Sandwich Islands, Sweden, Norway, Liberia, and Greeoe, all pnt together. Tha total export traflSo of the United States to these twenty oonntries in home prodnots, foreign goods, and goods in tratmtu being •66,668,369, while that to Canada wai $56,867,194. A continued analysis of the United States official returns shows that while Oanada in 1871-72 thus swelled the export sales of the domestic and foreign goods of the United States, and tixe carrying trade of their ocean fleet and railways and canals to an equal extent with tiie above twenty countries, the United States took in that year from Can- ada in return but 940,061,432, of which 94,614,602 was gold and silver, 91,1 80, 790 goods of United States production returned to the States from Canada, and 9691,299 efleots of immigrants passing throueh Canada into the United States. But, un the other hand, while the twenty countries above named took, as above stated, but 966,663,368 of the export tariff of the United States, their import traffic into the United States was no less than 9108,377,613-of which only 97,218,620 was gold. OOMPABATrVB DUTIBS IN THB UNITBD STATES AND DOIONION. Again : of the entire purchases by Canada from the United States in 1871*72 of home and foreign products (excluding the traffic in traiisitn from the comparison,) articles to the value of 920,710,682 were admitted free of duty, and only on 912,048,648 was any duty paid. The total amount of duty levied was 92,216,216, or an average per centage on Canada's entire importations from the States (free and dutiable) of that year of only 6| per cent. On the other hand, of the purchases by the United States from Canada in the same year, the articles admitted free of duty were to the value of but 99,329,881, and those subjected to duty 931,631,651. Indeed, as there were in- cluded among the free importations 94fiU),b02 of gold and silver coin and bullion, 91,180,790 of United States productions returned to the States, and $686,800 of effects of immigrants passing through Canada into the States, the free importations of mer- chandise from Canada by the Un^'cd States were in reality but 92,842,789, against 931,631,666 on wliioh customs dutius were levied to somewhere about 26 per cent, on the entire importations of the year. 8AMK FACTS DEHONSTBATED IN 1873. And the same state of things is found in the year ending 30th June, 1873. The declared value of the entire export traffic of the United States with foreign countriaa was as follows : — Of home products 1649,132,663 Of foreign products 28,149,511 Of foreigu productr passing in transitu over the railways and cantQs ol the States to foreign countries 40,099,185 Total United States export traffic 1872-73 $706,949,259 Of this vast export traffic Great Britain and her colonies received from the United States :— Of home products $420,939,283 Of foreign products 18,639,171 Of foi-eign goods brought over the railways and can- als of the States 33,071,629 472,649,983 Balance to the rest of the world $204,299,276 Of the above great amount of traffic taken from the United States by Great Britain and her colonies, Canada took : — ^ Of home products $34,368,819 Of foreign products 4,203,746 Of goods unported over the railways and canals of the United States 26,784,184 Total export traffic of the UnitMl States to Canada $66,866,740 RECIPKOCITT. 118 QtrttuaxfB thmn wm 66,724,481 Fnnoe and her poMeMiont took 36,063,260 Spftin And her poeeeieioni took. 29,257,020 And all the reat of the world took 100,134,468 Great Britain and her poaseuions, therefore, took 67 per cent, of the entire export traffic of the United Statea for 1872-'3, and all the reat of the world but 33 per cent With the exception of Qermany (whoae traffic exceeded that of the Dominion by only 93,3iS7,68I), Canada in thia year waa the largeat oonaunier of the United Statea outaide the Britiah Empire. She took |29,273,470 of the United Statea export traffic more than waa taken by France and her posaeaaiona ; more than double what waa taken by Spain and her poaaesaiona ; and more than the Ruaaian Empire, Japan, Italy, Brazil, Mexico, Hayti, Peru, the Argentine Republic, Venezuela, Sweden, Norway, Denmark and her poaseaaiona, Chili, China, Uruguay, the Auatrian Empire, the Turkiah Em- pire, the Central American Statea, I'ortugal and her poaaeaaiona, the Sandwich lalanda, Liberia, and Greece, all put together. These twenty-two countriea took in all ^4,901,- 145 of the export traffic of the United Statea, of which 942,397,315 waa gold, while Canada alone took $65,356,740, of which only $4,269,181 was gold. On the other hand, the United States in the same year imported from Canada but $43,809,070. of which $6,169,638 waa gold, $1,211,155 protlucts of the United Statea returned from Canada to the United States, and $729,986 effects of immigranta passing through Canada into the United States. The actual importation of Canadian merchan- dise waa therefore but $35,708,392, while the|twenty-two countries above named, whose ahare of the United States export traffic of the year was but $64,901,145, including gold, or $52,593,830 excluding it, j^nt into the United Statea in the same year, no leaa than $131,101,423, of which but $2,104,393 was gold. The "balance of trade" for the years 1872-73, therefore, was $52,593,360, of export traffic from the United States into these twenty-two countries, and $128,997,030 of imports into the United Statea from them — or $76,303,200 against the United States. * And the constrast is even more marked when the United States customs duties on Canadian products are compared with those on the products of other countries whose commerce is of infinitely less moment than that of Canada. In the year 1872-'73, of the $35,708,392 of merchandise imported by the United States from Canada, only $4,334,- 285 waa admitted free of duty, and on the remaining amount of $31,374,107 duties were levied to somewhere about 26 per cent, on the entire importations from Canada of that year. Canada, on the other hand, on her importations from the United Statea the same year, admitted merchandise to the value of $22,016,690 entirely free of duty, and levied duties only on $10,555,866, to the amount of but $2,923,795, or 8| per cent, on the entire importations of merchandise for the year. How different was it with the twenty -two countries above named. Of their importations into the United Statea, $102,501,338 were received free of duty, and only on $29,200,086 was any duty charged. It is not for us to criticize in any way the manner in which the United States choose to impose their dutie.'). We merely mention these things to remind you of the disadvantageous position Canada occupies in her transactions with the Republic in comparison with that of other countries whose transactions are not to be compared in extent or profit with those of the British Provinces. WheUj with all these facts l)efore them. Her Majesty's advisers invite the Govern- ment of the United States to reconsider the whole commercial relations of the Repub- lic and the Dominion, with a view to placing them on a friendly and durable basis of reciprocal advantage, the question naturally presents itself, how it comes that having prospered so well since the repeal of the Reciprocity Treaty of 1854, Canada now seeks for its restoration. The answer is as natural as the question. The population of the United States is forty millions, and that of the Dominion is but four millions. The boundary between them is for the most part but a surveyor's line, often unknown even to those who live beside it ; and it is of the utmost importance to Canada that common interests and mutual good will should exist between the countries. And what so conducive to this end as commercial intercourse gener- oualy c«j.-ried on and mutually profitable 7 The people of Canada are not ignorant that a market near at hand ia better than a diatant one ; and good aa their present markets are, they would gladly have the old one in addition. They comprehend the banner that custom-house reatrictiona throw in the way even of the exiating traffic, and ■**^ «u TRB TABIFF HAND-BOOK. ! thev aeek to ha.y these withdrawn. They are proud of their own St. Lawrence route, aad intend to iinprovo it to the utteitnoat for the benefit of the great Weet and their own ; but would gladly uee the oooan porta and other ohannela of commerce of the Republic, when freights and fares and friendly reciprocity draw them in that direction. And ver^ great as have been the advantages always accruing to the United States from reciprocity, the Canadians can find only cause of hearty rejoicing at that, so long as thev themselves continue to enjoy that moderate degree of prosperity with which Providence has blessed them. There is no mystery, no arriere peiuee, iu their de»ire that the commercial relations of the Republic and the Dominion should be placed on the most kindly and unfettered and mutually advantageous basis consistent with their respective existing oblif||atioDs and with that connection with Great Britain whirh the Dominion so happily enjoys. • it was with those views, and in this spirit, that the Canadian Administration availed itself of the opportunity presented by the twenty-aecond Article of the Treaty of Washington to represent to Her Majesty's Govornmont the advantage tliat would accrue to ^th countries by the substitution of a satisfactory Commercial Treaty in lieu of the money compensation to be paid (under arbitration) by the United States, for twelve years enjoyment of the coast fisheries of the Dominion. It was felt that if the large value placed by the Canadian people on their fisheries were not reasonably com- Sensated by the results of the arbitration, a feeling of dissatisraotion might be engen- ered in the Provinces, not conducive to international harmony ; and that if, on the other hand, an award were made equal to the confident anticipations of the Provinces, the Bood feeling restored in the United States by the Treaty of Washington might be sensibly impaired. To merge the matter in a general measure of mutual commercial concessions for the mutual advantage of both parMes, and with injury or injustice to neitJier, seemed the fitting conclusion to be arrived at by the Government of two great nations. Her Majesty's Ministers were pleased to adopt the suggestion of the Canadian Go- vernment, and the matter having been brought under the attention of the Secretary of State, and through you, Sir, to the notice of the President of the United States, a friendly response was at once received, and the necessary measures instituted for open- ing formal negotiations. In the interview which we had the honour to be favoured with by you at the State Department on the 28th March, we stated to you that Her Majesty's Government was prepared to accept a renewal of the Reciprocity Treaty of 1854 as a substitute for the arbitration provision of the Washington Treaty, in reference to the Canadian Coast Visheriei. You thereupon suggested an enlargement of the scope of the Treaty, and m asked in what manner yuu would propose to enlarge it. Tou replied that you had no proposition to make, but that you suggested, as topics for discussion, the enlargement of the Canadian canals, no as to facilitate the trans- portation of the products of the great Western States to the Atlantic seaboard ; and also the addition of certain classes of manufnctures tc- the free list of the old Treaty. We then stated that we were prepared to entei ivtto an agreement for the enlu^e- ment of tiie Canadian canals. In regard to the addition of certain classes of mannfactures to the free list under the old Treaty, we reminded you that the revenue of tli« Canadian Dominion was hugely obtained from a 15 per cent, ad oalttrem duty on manufactured goods, and that any articles made free in Canada under agreement with any foreign country muat^ be made free to Groat Britain. But we added that the Government of Canada was desirous to afford every facility for the encouragement of extended commercial relations be- tween the Republic and the Dominion, in the belief that notliing could tend more to their mutual advantage, not only in a pecuniary sense, but as tending to foster and strengthen those friend^ feelings that ought eminently to prevail between two peoples mainly derived from the same origin, speaking the same language, and occupying the geographic position towards each other of the United States and Canada. We convey to you the assurance of the Canadian Government that actin<; in this spirit, and in the confidence that we would be met in the same spirit by the Government of the Republic, the assent of Canada will be most heartily given to any measure calculated to promote the free and fair interchange of commodities, to reduce the cost of transportation, or oonduce to the joint advantage of the two countries so that it be not seriously prejn^- dol to existing industrial interests of the Canadian people. , REOiPRocrnr. lU In the tpirit of tnl* Mtuitunoe, we invited you to tugpeet for dieooMion the oImim of manufaotmM that 70U irould deaire to liave embnoed in tho new Treaty. This yon declined to do : hut yon urged that we nhould indicate the enlargements of the old Treaty likely to ho acceptable to both oountriea. Without aoqnieaoine in the proprie- ty of thla oooTM, we yielded to your wiahes, and now proceed to fulul our promiae to oao. 8UOOB8TIOXH. , We propose that the new Treaty shall be for the term of twentv-one years, to in- spire confidence among business men investing their capital in such extensive enter- terprises as would naturally follow from the completion of a comprehensive Treaty. We propose that the Treaty shall provide for the free admission into the United States, the Dominion of Oauada, and tlie Island of Newfoundland, of the following ar- ticles, as under the Treaty of J 854 :— ANIIIALS AMU THtIB PKODUOTB. AnimalH of all kinds. Butter. Cheese. B«g>. Fun, undressed. Hides, undressed. Horns. Lard. Meats, fresh, smoked, or Halted. Pelts. r- ■ '■ ^-''^■•'■f- Poultry. Skins, undressed. Tails, undressed. PBODUOT8 Of THIt FARM. *'* ■ • Breadstuffs of all kinds. Broom com. Cottonwool. Flax, umnanufaotured. Flour of all kinds. Fruits, dried and undried. Grain of all kinds. Hemp, unmanufactured. , . -^ Plants. Bice. Seeds. Shrubs. Tobacco, unmanufactured. Tow, unmanufactured. Trees. Vegetables. PBODCOIB OV THK FOREST. Ashes. Bark. Firewood. Lumber of all kinds, round, hewe._ Bricks for building purposes. Earth ochres, ground or unground. Hay. Lime. - v tJi -.if Malt. Manufactures of iron or steel. Manufactures of iron or steei and wood jointly. Manuf actiu'es of wood. Mineral and other oils. . >> Plaster, raw or calcined. Salt. Straw. Stone, marble or granite, partly or wholly cut or wrought We propose that the enjoyment of the Canadian coast fisheries shall be ooaoeded to the United States during the continuance of the new Treaty, in the manner and on the conditions provided under the Washington Treaty, except those in regard to the payment of money compensation for the privilege. We propose uiat during the continuance of the Treaty the coasting trade of Canada 116 THR TARirr HAND-BOOK and th* United Stout ihall be thrown open to the voMeli of both oountriee on a foot- ing of oompleto reoipr found ; the expense to be defrayed jointly by the contracting parties, by contributions corresponding to the commerce carried on in *.hese waten by thei'i respectiroly. Wo propose that n Joint (commission shall be formed, at joint expense, and main- tainted daring the operation of the new 'I'ruaty, for securing the erection and pioper regulatioii of all light houses on the groat lakes common to both countries, necessary to tho sofiirity ot the shippiig tliereon. We propfisa that a Joint ComniiBsaoii shall be formed at joint expense, and main- tained during thi- continriance of tho Treaty, to promote the propagation of fish in the inland wsinrs common to both countries, and to enforce the laws enacted for the pro- tection of tht fish and fishing grounds, V/e pro[K)se that citizens of either country shall be entitled, during tho continuance ot the Treaty, to take out Letters Patent for new discoveries in the other country on the same footing as if they had been citizens of that country. We propoae that the best method of discountenancing and puniahing illicit trade between tho countries shall be the subject of consideration and co- operation by the ouatomr authorities of the two countries. That in case a Treaty of Commercial Reciprocity should not have been concluded before the end of the present session of Congress, the right of adjudication of the claim of Oanado to compensation for the fisheries under Articles XXII. to XXV. of the Treaty of Washington, wouid in no degree be waived, and that in that event the ful- filmeut of the stipulation contained in those Articles would be immediately proceeded with. Washington, D.C., 27th April, 1874. \ (Signed) EDWARD THORNTON. (Signed) GEO. BROWN. THE KECIPROCITY NEGOTIATIONS. Mb. Brown's Speech in the Senate. {From the Toronto Globe, Maixh 8th, 1875.) In the Canadian Senate, on Monday, February 22nd, ] 876 :— Hon. GaoROB Bkown rose and said, Hon. gentlemen, in rising to make the motion of which I have given notice, I am ■are you will sll feel that it is riiht and fitting, and will be expected by the country, RKCIPROCITY. 117 that I ihould tako this MurliMt opportunity of lAving before the House tnoh a etate- ment of the reoent negotiation! between thu United 8tat«ss Government and Great Britain, n regard to the commercial r«uun^oii>> uetween the United States and Canada, as ma^ be in the public interest, and benttins my position. I have the more pleasure in doing so because I feel that in dealing with this matter before the Senate, I shall be sustained by the hon. sentlemen who compose this body in taking an enlarged view of the whole question, in leaving aside many frivolous oriticisnui that have been made by political partisans, and in contending that because a commercial treaty is very advan- tageous for one party, it does nut follow that it may not be u(|ually gotxl for the other. It is very easy to fancy things that might advantauunualy have been included or omitted in any such arrangement —but it must be always borne in mind that, when two parties sit down to make a bargkin the result arrived at can not be what each desires to obtain, but what both will consent to. The merit or demerit of every such coinpact niuit therefore be tested by looking at it in its bearings as a whole, and not by minute dis- secMon of minor points. I shall not waste time by entering into any elaborate argu- ment as to the advantages which miutflow from throwing down the barriers in the way of international commerce between two countries so contiguous to each other as are the United States and this Dominion. We have ample proof of this in thu commercial history of Great Britain since the union of the three kingdoms. We have it still more markedly in the great material results directlv flowing from the free interchange of products between the several States of the neighbouring llepublic. And nowhere can be found a more gratifying illustration of the grand results that flow from commercial freedom than wo have in the progress of our own Dominion since the accomplishment of OonfederatioQi Though the customs barriers against intor-traffio between the B. N. A. Provi:ices have only been removed aince July, 1867, the united foreign commerce of the Provinces has risen from an annual average for thirteen years before Confedera- tion of 9115,000,000, to the enormous amount in the seventh year after it, of two hundred and forty millions of dollars. Twenty-five years ogu the subject of commercial reciprocity was, I believe, quite as well if not better understood by the people of Canada than it is now. It is twenty-one years since the Treaty of 1854 went into operation ; but it took six years to negotiate it, and during that time the people of the Provinces became thoroughly conversant with the various advantages which flow from such arrangements ; and if the statesmen who conducted the negotiations of thosa years were present to-day, they would hear with astonishment that any member of this chamber entertained a doubt as to the enormous advantage which must accrue to both countries from the consummation of such a Treaty as that which has been recently dis- cussed. It is only nine years since the old Treaty of 1854 was brought to a close by the action of the United States Government. The wonderful success which attended that Treaty is shown by the fact that the interchange of traffic between the United States and the British North American Provinces, during the thirteen years of its continuance increased from $33,000,000 in the rear immeoiately preceding that in which the Treaty went into operation, to no less thanf84,000,000in 186(i — the year in which it was repealed. Since 1866 there have been several negotiations with the United States for the renewal of the old Treaty. I will briefly refer to each of them, not for the purpose of drawing invidious comparisons, — for I hope nothing will cross my lips to-day to excite party feeling — but simply for the purpose of showing clearly the past hislory and present position of the Reciprocity question. Such questions as this, should, I think, be re- garded from a higher point than that of mere partisanship. We are all alike concerned in the prosperity of our foreign commerce, and in securing good relations with our powerful neighbours — and to these ends we should all heartily contribute whatever party may be in power, or charged with the negotiations. In the negotiations of 1865-6 for a renewal of the Treaty, offers were made to the American Government by our then Finance Minister, Sir A. T. Gait, which in m^ o^mion ou^ht not to have been made. The Government then existing in Canada was the Coalition Government, formed in 1864 for the special purpose of carrying out Confederation of the whole British North American Provinces. I was a member of that Government— and, as is well known, it was in consequence of the policy adopted by my colleagues in the conduct of the reciprocity negotiations that I felt compelled to resign my position as Resident of the Executive Council. I resigned because 1 felt very strongly that though we in Canada derived great advantages from the Treaty of 1854, the American people derived still greater advantages from it I had no objectioa SIS THE TARIFF HAND-BOOK, ' i to that — and was quite ready to renew the old Treaty, or even to extend it largely on fair terms of reciprocity. But I was not willing to ask for renewal as a favour to Canada — I was not willing to offer special inducements for renewal without fair conces- sions in return — I was not willing that the canals and inland waters of Canada should be made the ioint property of the United States and Canada, and be maintained at their joint expense. I was not willing that the customs and excise duties of Canada should be assimilated to the prohibitory rates of the United States — and very espe- cially was I unwilling that any such arrangement should be entered into 'vith the United States, dependent un the frail tenure of reciprocal legislation, repealable at any moment at the caprice of either party. I 6rmly believed that good as the Recipro- city Treaty had been for Canada — in the event of repeal we had a commercial policy of our own open to us for adoption not greatly inferior to that we would be deprived of — and unless we got a treaty for a definite term of years, and on conditioiis of fair reciprocity, without such embarrar^ing entanglements as were proposed, I was willing that the Treaty of 1864 should be repealed, and each country left to follow its own course. My colleagues determined to proceed in the manner I deprecated ; I could not be responsible for such a policy ; and, to avoid responsibility for it, I resigned office. The Government sent deputies to Washington to obtain, if possible, legislative reciprocity— they did all the 7 cond to obtain it, but without success, and the Treaty of 1854 came to an end on the 17th of March, 1866. Honourable gentlemen, I have not changed my opinions from what they were in December, 1866. I still believe that Canada largel v profited by the Troaty of 1864, but that the Americans profited by it still more ; and we all know now— for we have tested it — that Canada has a com- mercial policy of her own, but little, if at all inferior to that she was deprived of in 1866. Notwithstanding this, I am still strongly in favour of a commercial treaty with the United States for a definite number of years— and so long as it was just and pro- fitable to Canada, I should be all the better pleased the more profitable it proved to our American friends. It is always well to have two strings to one's bow — it cannot possibly be injurious to secure access to a market of forty millions of people at the price of permitting our own people to buy some of their wares from them free of customs duties. Treaties of the comprehensive character of that proposed with .the United States ought not to be — cannot be — adjusted by ounce scales. By the removal of all artificial barriers in the way of a fair exchange of t le products of industry — both parties must benefit. No man sells unless he benefits by doing so, and no one buys unless he finds advantage in it. And who shall tell when two countries throw open their respective markets to each other — which of them de- rives most advantage from the arrangement ? It takes years of practical experience to obtain data for such a comparison — and the^amification of commercial interchanges are so far-reaching and so various and complicated that it is hardly possible to judge with accuracy on which side the balance turns. More than one effort was made by the late Government for the renewal of the old Treaty between 1866 and 1869. In 1869 formal negotiations were entered into with the American Government, and the projet of a treaty was presented for discussion. The negotiations continued from July 1869 to March, 1870. This pwjet included the cession for a term of years of our fisheries to the United States ; the enlargement and enjoyment of our canals ; the free enjoyment of tlie navigation of the St. Lawrence River ; the assimi- lation of our customs and excise duties ; the concession of an import duty equal to the internal revenue taxes of the United States ; and the free admission into either country of certain manufactures of the other. This negotiation ended abruptly in March, 1870 — but it is instructive to observe, and I refer to it for the purpose of pointing out that, from the repeal of the old Treaty in 1866, up to the recent negotiations, the Government of Canada has always held the most liberal views as to the considerations that might be included in a treaty with the United States. The negotiate ->n of 1870 was soon followed by the High-Joint Commission, nominally for the adjustment of our fishery disputes, but in reality for the settlement of the Ala- bama embroglio. We all know what was the cost to Canada of that negotiation. The The fisheries of the St. Lawrence went from us for twelve years. The navigation of the St. Lawrence was presented to the United States in perpetuity. The use of our canals was ceded to them for twelve years. And to show exactly the position to which the relatioDB of the two ouuntries were then reduced, it will not be deemed RECIPROCITY. 119 langea judge lade by )9. In ind the |»in Jnly of our canals ; J assiini- [t duty Imission ended \ for the to the ^1 views States. Iminally the Ala- |n. The lation of of our Lo which 1 deemed unfltting that I shotild read a few short extracts from thu official Protocols of the High- Joint Commissioners . And first as to our invaluable sea-cuast Fisheries Tb auestion of the iialieries was diacussed at the Conference of the 6th March, 1871, when the Britisn Commissioners stated that " they considered that the Reciprocity Treaty of the 6th " June, 18.')4, should be restored in principle. The American Commixsionera declined to assent "to a renewikl of the former Reciprocity Treaty." They said: " That that Treaty had proved " unsatisfactorv to the people of the l^^nited States, and consequently had been teiminated by " notice from tne Government of the Uniteil States, in pursuance of its provisions. Its renewal " was not in their interest, and would not be in accordance with the sentiments of their people." At conferences held on the 7th, 20th, 22nd and 2>'>th of March, the American CommiRsioners stated :—" Tl' at if the value of the inshore fisheries could be ascertained, the United States might prefer to purchase, for a sum of money, the rights to enjoy in perpetuity the use of these inshore fisheries in common with British fishermen, and mentioned |l.U<)O,0er be admitted free from iluty, from and after the 1st of July, 1874." The British Commissioners, on the 17tli of April, Mtated that this offer was " regarded as inade- quate: that Her Majesty's f Jo vernment considered that free hiinbor should be granted at once, and tnat the j)n)posed tariff concessitms should bo sui>]>lemente(l by a money payment. The American Conmiisnioners then stated that they withilrew the pr(>{M)8al which tney hatl pre- viously inade of the reciprocal free admission of coal, salt, ami fish, and of lumber, after ,luly Ist, 1874." .... They ex|_)re»8ed their williuviness "to concede free fish and fisii oil as an equivalent for the use of the iu.shore fisheries, ivntl to make the arrangement for a term of years ; that they were of opinion that free fish and fish-oil would ho more than an equivalent for those fisheries ; but that they wore also willing to a^'reo to a reference to determine that question and the amount of any money-payment that might be found necessary to complete an emiivalent." The British (.'ommissioners, on 18th April, accepted this proi)osal, and articles XlVlII to XXV thereanent were aj,'reecl to. " The British (-ommissioners proposed to take into consideration the question of oj^ning the coasting trade of the lakes reciprocally to each party -which w;vs declined." " The British ( 'ommiHsioners proixised to take into consideration the reciprocal ref^stration of vessels as between the Dominion of Canada and the United States-- which was declined." At the Conference on the 23rd March, the American Commissioners stated that :— "Unless the Welland Canal should be enlarged so iw to accoinmodato the present course of t.jde, they should not be disposed to make any coneesaiona, &c At the (^'onference on the 27th March the " proiwsed enlargement of the Canadian canals wa.s further discussed. It was stateil on the part of tne British Commissioners that the Canadian Government were now considering the expediency of enlarging the capacity of the canals on the River St. Lawrence, and had already provided for tlie enlargement of the WoUand Canal, which would bo undertaken with- out delay." Honourable gentlemen would seo by these extracts from the official records of the High-Joint Commissioners how very humhlo a position in tlio eyes of the Commission- ers Canada held as a negotiator with the United States for reciprocal commercial ad- vantages ; and to show the effect of the concessions made by that Commission I will now read from a speech made by Sir A. T. Gait, in the Canadian House of Commons, on 24th February, 1871, in reference to the appointment of tliat Commission, and thu great danger that serious injury might bo done by it to Canadian interosta. Sir Alex. Gait used the following language : — " The fisheries were of paramount importance to us. They meant an important som-co o{ employment and trade to us, and a field tor the training up of seamen. They have intrinsic merits also. They constituted valuable means of commercial exchange with the United States — ^meaoB of aeounng useful trading equivalents from our neighlxmrs. It was the way we dealt with the fisheries and navigation of the St. Lawrence, upon which depended our future .-advan- tage and superiority with the Unlte which the said Commissioners may so award shall be paid by the United States Government, in a gross sum, within twelve mouths after such award shall have been given." " Artiolk XXIII. —The Commissioners referred to in the preceding Article shall be appointed in the following manner, that is to say : One Commissioner shall be named by Her Britannic Majesty, one by the President of the United States, and a third by Her Britannic Majesty and the President of the United States conjointly ; and in case the third Commissioner shall not have been so named within a period of three months from the date when this Article shall take effect, then the third Comtuissioner shall be named by the representative at London of His Majesty the Emperor of Austria and King of Hungary. In case of deuth, absence or incapacity of any Commissioner, or in the event of any Commissioner omitting or ceasing to act, the vacancy shall be filled in the manner hereinl>efore provided for making the original appoint- ment, the period of three mouths in case of such substitution being calculated from the date of the happening of the vacancy." " The Commissioners so named shall meet in the city of Halifax, in the Province of Nova Scotia, at the earliest convenient period after they have been respectively named, and shall before proceeding to any business, make and siibKcribe m solemn declaration that they will impartially and carefully examine and decide the matters referred to them to the best of their judgment, and according to justice and equity ; and such declaration shall be entered on the record of their proceedinu'''. " " Each of the High Contracting Parties shall also name one per84)ii to attend the Commis- sion as its agent, to represent it generally iu all matters connected with the Commission." Mr. Rothery, a distinguished English juria-cousult and Registrar of the High Court of Admiralty, arrived in Canada shortly before the late Government left office in 1873, as the duly appointed agent of the British Government to get up the case of Canada in the Fishery arbitration X'rovided for by these articles* I know nothing of what passed be- tween either the late or the present Government and Mr. Rothery, while he was at Ottawa ; but in passing through Toronto on his way to Washington, Mr. Rothery saw several prominent public men with a view to acquiring information as to the value of our sea-coast fisheries and the best mode of collecting evidence to sustain our claim, and among thoiu 1 had the honour to be included. I availed myself of the opportunity to express to Mr. Rothory my strong conviction that the submission to any three arbi- trators of the power to place a cash value on our great sea fisheries was exceedingly dis- tasteful to the great mass of the Canadian people. 1 reminded him that Canada in 1854 conceded these fisheries to the United States for a term of years as part of a commercial arrangement between the two countries, and I ventured to sxigijest how much better it would be were the same thing repeated now, and the concession of the fisheries merged in a general treaty of Oomihercial Reciprocity for a term of years and on a mutually advantageous basis. 1 expressed my belief to Mr. Rothery that if he could succeed in bringing this about he would confer a great benefit on both countries, and establish good relations between them for years to come, and that probably he mij^ht find the United States Government not disinclined to entertain the proposition. Who that owns a property of enormous value would voluntarily consent to dispose of it for a price to be determined by three persons of whose very names he was ignorant ? Would he not say, " let us dispense with arbitrators ; toll me the compensation you propose, and then I will tell you if I will dispose of it ? " Who can tell what view may be taken of our fisheries by the umpire selected by the Austrian ambassador ? Would the Americans be ■atisfied if ho gave an award equal to the great estimate that we place upon them ? And what would be the feeling of our people if he named a sum much under their expecta- tion ? Nay, in view of the vast annual value now drawn from tlie St. Lawrence nsher- ies — the exhaustless character of those fisheries — the rapidly increasing population of this Continent dependent on them for daily supplies of fish — and the fact that there is no other fishery in the world to enter into competition with them — what greater folly ooald be imagined than to have a money value placed upon them at I 122 THE TARIFF HAND-BOOK. alii Mr. Kuthery went on to Washington, an'o4, Canada now seeks for its restoration. The answer is as natural as the question. The population of the United States is forty millions, and that of the Dominion is but four millions. The boundary between them is for tne most part but a surveyor's line, often unknown even to those who live beside it ; and it is of the utmost importance to Canada that conamon interests and mut ial good will should exiF>t between the countries. And what so conducive to this eud as commercial inter- comrse, geiierously carried on and mutually profitable ? The people of Canada are not ignorant that a market near at hand is better than a distant one ; and good as their present markets are, they would gladly have the old one in addition. They comprehend the barrier that custom-hoas« restrictions throw in the way even of the existing traffic ; and they seek to have these withdrawn. They are proud of their own St. Lawrence ronte, and intend to improve it to the uttermost for the benefit of the great West ard Canadian traffic ; but would glaUlyuse the ocean ports and other channels of commerce of the Republic, when freights and fares and friendly reciprocity draw them in that direction. And very great as have been the advantages always accruing to the United States from reciprocity, the Canadians can find only cause of rejoicing at that, so long as they themselves continue to enjoy that moderate degree of prosperity with which Providence has blessed them. There is no mystersr in their desire that the commercial relations of the RepubUo and the Dominion should be placed on the most kindly and unfettered and mutually advantageous basis consistent with their respective existing obligations, and with that connection with Great Britain which the Dominion so happly enjoys. , " It was with these views, and m this spirit, that the Canadian Administration availed itself of the opportunity presented by the twenty-second article of the Treaty of Washingtqn to repre- sent to Her Majesty's Government the advantage that would accrue to both countries by the Bubotitution of a satisfactory Commercial Treaty in lieu of the money compensation to be paid (under arbitration) by the United States, for twelve years' enjojrment of the coast fisheries of the Dominion. It was felt that if the large value placed by the Canadian people on their fisheries were not reasonably compensated by the results of the arbiti-ation, a feeling of dissatisfaction might be engendered in the Provinces, not conducive to international harmony ; and that if, on we other hand, an award were made equal to the confident anticipations of the Provinces, the good feeling restored in the United States by the Treaty of Washington might be sensibly im- paired. To merge the matter in a general measure of mutual commercial concession, for the mutuiJ advantage of both narties, and with injury or injustice to neither, seemed the fitting con- clusion to be arrived at by the Governments of two great nations. Her Majesty's Ministers were pleased to adopt the suggestion of the Canadian Government, and the matter having been brought under the attention of the Secretary of State, and through him to the notice of the President of th« ITuited States, a friendly response was at once received, and the necessary measures instituted for opening formal negotiations." Honourable gentlemen may therefore dismiss from their minds the false impres- sion that the initiation of this negotiation by the gentlemen on the Treasury Benches was in the slightest degree improper or undignified. And I take this opportunity of expressing my re^et that heated partisans outoide the walls of Parliament should have spoken of the attitude held by the United States Government in these negotiations as if it had been intended to delude or overreach. Nothing could be more unfounded or unjust. The President of the United States, the Secretary of State, and all the other diningnishfii persona who took an interest in the negotiations, with hardly an exoep- flECIPROCITY. 123 tion on the |im- the Bon- rere light It of ited tion, Bbowed the most friendly feeling towards Canada, and a sincere desire to bring about more satisfaought fron\ them in the sama years. I said 1 had no ii%iih myself lu what was term«>d " the balance nt traUe," but if there was any truth in it 'h"" "rnmo of the Dnited States with the Provinces must be all that could be iew":»u, .• to the third year before the Treaty waa repealed, it always showed a ).r . «j ,,ii». o >'-.!)i ? against Canad%. He was utterly incredulous — indignantly/ incre- . ^ -ibjVi !^,y »; >*9ment was strictly accurate. But said J, — "Let us auppose ik.i ;o ' jjfe cf.rrafci— lei, us suppose that during all these past years you bought a vast w^'ouTiv ir< a .\ ■v'js and we bought very little from you — was that a very great disad- vanti.^"! *c y ~:^ ^ " o you think your merchants and traders woiUd have flocked over as th<^ did to the lumber-mills and farm yarda ai^d factories and fishinff-ports of the Pro- vinces to buy our stuff to the extent of many millions per annum un^ssthey got profit by it t They might have done it once or twice with loss — but would they have done it for fifty years in succession, steadily and largely increasing tha amount of the Durchases from year to year ? And apart from the great profits that must have been realima by the re-sale of the gooda, wai there not great gain to the United States from the transportation of all RECIPROCITY. Its Iver J*ro- lofit ■■ \ that stuff overland to your ocean porta, and in shipping it frona them in your nea-going vessels to foreign countries?" I made Tery little impression <'n my protectionist friend, and his case is but one of a great many similar to it. And, indeed, it is hardly to be wondered at that very great misapprehension should exist in the United States as to our traffic with that country. Until the B. N. A. Colonies were ^nfederated in 1867, all the Provinces were isolated from each other, their public accounts and trade and navigation returns were published separately, if published formally at all ; their customs and excise duties were entirely different ; and their shipping n'tnrns were made up separately, if made up at all. No clear statement of the united tratfic of all the Provinces' with the American Republic in past years was ever compiled until l^t year — we, ourselves, in Canada were ignorant of its vast extent — and the absence of reliable data left us open to the misrepresentations of our protectionist opponents in the Republic. Put our traffic together in one account, aiid hardly conid a branch of trade in the United States bo namei which did not profit by it — but take the traffic of the several Provinces apart, and there was hardly a branch of trade that could not bo shown from the example of some one Province to buy nothing of that sort. Upper Canada was shown to send wheat and flour to the United States every year to gnxt amounts — and the attention of western fivrmers was pointed earnestly to the fact — but it was carefully omitted to be told at the same time, that Nova Scotia, New Brunswick, Newfoundland, and Prince Edward Island took much more of these commodities from the United Slates than the States took from Upper Canada. Capo Breton and Nova Scotia were shown to send a few hundred thousand tons of coal to thu Boston ^nd Nev York markets — and the indif^nant protests of Pennsylvania were hurled against such an iniquity — but it was carefully omitted to be told that Upper and Lower Canada took four or five times the quantity of coal from Pennsylv/lnia that Cape Breton and Nora Scotia sent into the States. .Just so was it with a very large pf>rtion of the cfmimoditles we sold to our American friends. Yet it was by such weapons that the false imi)ref:«.on was implanted deep on the public mind of the United States, that the traffic with the Provinces was utterly unprofitable to the Repulilic. It soon, as I have 8.%id, became perfectly manifest that these false impressions so cre&ted ratist be removed if satisfac- tory progress was to be made in the reciprocity negotiations. Reliable returns ol tho traffic for a long series of years between the countries must be compiled, balancen struck, comparisons with other countries exhibited. All this was done — every fia\in> ha' ing been taken from the official returns of the Uniteil States, and a memorandum on the commercial relations of the two countries was prepared, which is now, I believe, in the hands of honourable gentlemen. How entirely erroneous were the impressions of our neighbours as to our traffic with them in past years, is shown beyond cavil in that docu- ment. It shows that the British North American Provinces in the 34 years, from I82<"i to 1854, bought merchandise from the United States to the extent (if §167,030,000: that the UnitedStates bought from us in the same period goods to the extent of $()7,<'X)0,0OOi and thai the so-called "balance of trade " wns, therefore $100,000,000 against the* I*rovinces. It shows that from 1854 to 18G6 — being the thirteen years during which the Treaty of 1854 was in operation — according to the United States returns (foi there is a great discrepancy between their returns and ours), the balance was ^0,000,000, and according to Canadian returns, 895,000,000 against us, and in favour of the R4»- public. A large portion of this discrepancy occurred during the last two years of the Treaty's existence, and no doubt arose in large degree from the loose valuations at th* Custom-houses on the lines during these years. The memorandum show<3 further th*t the gross traffic between the United States and the British Provinces rose in the eigh* year immediately before the Treaty went into operation, from eight million of doll&ra in 1845, to nine millions in 1846; to ten millions in 1847; to twelve millions in 1848; ♦© fifteen millions in 1850; to eighteen millions in 1851; and to twenty millions in 1863. In 1854 the Reciprocity Treaty went into operation, and at one jump the traffic -r*n^ up in that year to no less than thirty-three millions of dollars. In the followintr yoar it went to forty-two millions; in 1857, to forty-six millions; in 1859 to forty-o!|rht cnillions ; in 1863 to fifty-five millions; in 1864, to sixty -seven milions; in 1866, to levenly-one millions; and in 1866 (when the Treaty came to an end), to no les^ tUt^n 9ighty-four millions of dollars. The kix)S8 amount of traffic between the oounttiei luring the thirteen years of the Treaty s operation amounted, according to the United States returns, to no less than $671,000,000, and according to the Canadian returns, to 9630,000,000 — eiUier of them, a sum which, considering all the ciroumitanooa. 126 THE TABIFP HAND-BOOK. I: muit be admittfld to be marvellously great. I know not where, in the history uf commerce, a parallel of success to this can be found, if we keep in mind that one of the parties to the Treaty had at the time but three millions of population. The memorandum shows also that the purchases from the United States by the British American Provinces during the thirteen years of the Treaty's operations were greater than the purchases from them of China, Brazil, Italy, Hayti, Russia and hei possessions, Venezuela, Austria, the Argentine Republic, Denmark and her possessions, Turkey, Portugal and her possessions, the Sandwich Islands, the Central American States, and Japan, in the same years, all put together. It shows further that our pur- chases during the existence of the Treaty, were of the most valuable character — there having been .no less than 81 50,000,000 of farm products, ^,600,000 of timber, $24,000,- 000 of miscellaneous, and no less than 0151,000 of general, mercliandise — a sum to which no other country approached in these years. The memorandum shows also that, in addition to these great commercial exchanges between the countries, an enormous transportation traffic was carried over United States Railways and Canals between the Provinces and Atlantic ports, and vice versa. Accurate returns of this traffic do not appear to have been kept until very lately, but in the six years — namely, from 1868 %3 1873 — for which we have returns, it appears that the merchandise transported for the British American Colonies over American lines was of the total value of $162,000,000. The memorandum brings out, moreover, from the official statements of United States Commissioners, that our shore iisheries are not of the slight value to the United States that they were placed at in the protocols of the High- J oiut Commissioners — but that, on the contrary, they had in the year 1862 over 203,000 tons of shipping engaged in the St. Lawrence fisheries, and 28,000 seamen ; that the returns that year consider- ably exceeded $14,000,000 ; that at least 6,000 new seamen were annually broken in for the United States marine service ; that 600 sail have in one season fished for mackerel in the Gulf of St. Lawrence, and taken fish to the value of $4,600,000; and that from 40,000 to 50,000 tons of the United States fishing fleet, worth from $6,000,000 to $7,- 000,000, annually fish near the three-mile line of the Provinces. It shows that three years from the repeal of the Reciprocity Treaty, which deprived United States fisher- men of the shore privileges enjoyed under the Treaty, the United States tonnage in the trade had fallen from 203,000 tons in the year 1862, to 62,000 in 1869— a falling off" of seventy per cent; that the reconcession of these shore privileges under the Wash- ington Treaty, doubled the tonnage of the American fishing fleet from what it was in 1869, and that it will soon exceed the tonnage of 1862. The memorandum shows yet further that the foreign trade of Canada was not seriously injured, a8;.ecial times is very great on both sides of the lakes, and freights advance to un- reaaonable rates. Cheap transportation is a foremost question in this Western indus- trial world, and what can be conceived more absurd than to see, aa is often seen, large quadtitiea of produce lying unshipped for want of veasels, because foreign bottoms can- not take freight from one port to another in the same 'country? What the United Btatea crmld fear from the competition of our limited inland marine, with the 5,676 . // K *• RECIPROCITY 129 veuels of all kind*, and an aggregate tonnage of 788,000 u>n%, it is difficult to imagine. The eighth proposition, for tho reciprocal adinisHion of veiiieh built in eitlier country to registry in toe other, is genernlly regarded as hiKhly advanta^oous to this country, and, no doubt, such is the Fact, but I confess I cannot see why it cusht not to be re> garded as infinitely more advantageoits ,to the United States. Duniig the civil war the merchant vessels of tho Republic were sold in large numbers t'> toieign owners, and acquired foreign registers ; .-^nd notwithstanding that ship-building had almost dis- appeared from the United States in consequence of an extreme protectionist policy, the law absolutely forbade their being bought back or vessels of foreign build being purchased in their room. The consequence is, that at this moment, nearly the entire {>assenger traffic of the Atlantic is in the hands of foreigners — a vaut proportion of the reightof merchandise from and to foreign countries is also in the hands of foroignorn — and only two morths ago we had the startling statement made officially by Mr. Bris- tow, the very able Secretary of tlie United States Treasury, that no less n. sum than one hundred millions of dollars is paid annually by the people of the United States to foreign ship-owners for freights and fares. Now, a largo portion of these ships, which the people of the United States require so urgently, can be as well built in St. John and Halifax and Quebec, and at less cost than in any other country. Why then deprive American citizens of the privilege of buying them from us, and sailing them as their own ? We are told that American ship-building is reviving, but wert it to revive with all the rapidity the most sanguine could desire, it could not keep pace with the wear and tear of the present reduced marinii and the annually increasing demand, much less begin to supply the vacuum created since the war. The 9th and 10th proposals are for the appointment of Joint Commissions for the care of tho lighthouses and the fisheries of the inland waters common to both countries ; but art, I am ready to meet all objeotionB to this part of the proposed Treaty on higher 180 THE TARIFF HAND-BOOK. uid broader tfmtmda. I contend that there U not one article contained in the achedulM tliat it a fit object of taxation — not one that ought not to be totally free of dutv either In Canada or the United States, in the interest of the public. I contend that the Finance Minister of Canada who — Treaty or no Trenty with the United States — was ible to announc« tho repeal of all customB-duties on tlio entire list of articles in schedules A, B, & — eren though the lost revenue was but shifted to articles of luxury — would sarry with him tho hearty gratitude of the country. I call the attention of the Senate earnestly to this fact — thnt nearly every article in the entire list of manufactures is either of daily consumption and neoossity among all classes of our population, or an implement of trade, or enters largely into the ocnnoraical prosecutiun of the main in> duatrioB of the Dominion. Let me read to you the whole list ;— Agricultural Implements, nil kinds. Axles, of all kinds. Boots and Hhoes, of lenther. Boot and shoumaking inachiii<;i. Buffalo robes, dressoil and tiiinmed. Cotton grain bags. • Ootton aenims. ' f - jij • ..; Cotton jeans, unbleached. ' . <■'■■■. ; • ,v Cotton drillings, unbleached. ' /.• - r. - Cotton plaids. Cotton tickings. Cottonades, unbluached. C*binet-ware and furniture, or parts thereof. , Carriages, carts, waggons, and other wheeled vohiclos and sleighs, or parts themolL Fire-engines, or parts thereof. Felt covering for ooilers. Gutta poroha belting and tubing. Iron— Bar, hoop, pig, puddled, rod, sheet, or scrapw Iron nails, spikes, bolts, tacks, brads, or springs. -^ » t Iron castings. India rubber belting and tubing. • :, . m; \' ■ - Loooniotivec for railways, or parts thereof. Lead— Sheet or pig. .v '.,■ t": r Leather- Sole or upper. . . . f^ t lieather— Harness and saddlery. Mill or factoryor flteamlniat fixed engines and machines, or parts thereof. Manufactures of inarble, stone, slate, or granite. Manufactures of wood solely, or of wood hailed, bound, hinged, or locked with metal materials. Mangles, washing machines, wringing machines, and drying machines, or parts thereof. Printing paper for newspapers. PajiQ^-maktng machines, or parts thereof. Printing tjrpe, presses and folderR, paper cutters, ruling machines, pare numbering machines, and stereotyping and electrotyping apparatus> or ymne thorMtf. Refrigerators, or parts thereof. Riaih'oad cars, carriages, and trucks, or parts thereof. Satinets of wool and cotton. Steam engines, or parts thereof. ■ 'i . - Steel, wrought or cast, and steel plates and rails. ,■'■ < . Tin tubes and piping. Tweeds, of wool solely. Water-wheel machines and apparatus, or parts thereof. These articles were selected with a triple object. The first was, as I have already stated, that they should be articles of common daily use among the people or affecting the prosecution of our leading industries. The second was that they should bo of such a character as to be difficult to smuggle across the lines, and easy of identification as Uie genuine production of Canada orthe States. And the third was that they should be as far as possible ^.he productions of branches of industry natural to Canada and the United States, and in which a considerable inter-traffic between the two countries might reasonably be expected. And if the list is carefully examined I think it will be admitted that the articles fairly fulfil these three^conditiona. Could anything be more impolitic than the imposition of customs duties on such articles as these \ Time waa in Canada when the imposition of duty on any article was regarded as a misfortune, and the slishtest addition to an existing duty was resented Bjr the people. But in- oreasinK debt brought new burdens — the deceptive cry of " incidental protection " sot ' \ er ha u ea ild kt« ii an RECIPROCITY. 181 % footing in the land— and from that the step has been eatty to the bold demand now •et up by a few favoured industrioa that all the rest of the community ought to be, and •hould rejoice to be, taxed 17^ per cent, to keep them in existence. And it ia remark- able how amall a portion of tne community are uuncomod in the maintenance of thia injustice. I hold in my hand an accurate return of the men, women, and children personally employed in all the industries that could rvmsibly have been affected either advantageously or injuriously by the treaty, had it gr.na into operation — and it appear* that the entire number is 08,813. Of these, a considui-able number would practically not be affected at all — for they have no protection now and don't want anv ; a large number would only be afToctod in a sinall oart of their business ; and a very large num- ber would be advantageously affuctod by the Treaty. The number who could honestly declare that " ruin " to them would be the result, would be small indeed. And it is not anworthv of note how very small are the contributions of the industries that might bo affected by the Treaty to the foreign exports of the countiy. In the year ending 30th of June, 1874, the exports of domestic products were as follows : — Products of the Farm *U,2fl9,.'ni Products of the ForeHt 20,817,715 Products of the Fisheries B,2!ri,;«)8 ProtluctB of the Mine 3,OT7,216 New shipa 71H),076 Miscellaneous 419,800 ' '.-7 : ■ .' . 171,673,085 Manufactures 2,3.')3,663 Total $73,926,748 The amount of manufactures exported that"yoar was, thoreforo, a little over two mil- lions of dollars — but I hold in my hand a return of the articles that made up thi; amount, and I find that several hundred thousand dollai-s of it could not fairly be classed as manufactures at all ; that more than half of the remaining amount is made up of articles not protected now ; and that the contributors who are protected now and could be injuriously affected by the Treaty are few in number and very small ex- perters. And now let us place in contrast with thia the great agricultural interest with its half million of hardy workers — which has no protection — which feeds the whole people, and contributes besides annually to the foreign exports of the Dominion com- modities to the value of thirty-four millions of dollars. I hold in my hand a return of the customs duties levied on agricultural products going into the United Statea ; and to show the advantage that would have accrued to our farmers from the operation of the Treaty, I will now read some of the items : — Animals 20percent. ' 'r.- '.\ ,-. -j^-r. .'^ Beef leper lb. ' • ' i «' . !i Butter 4 c. per lb. • ''■ • ■ f i'-. r. t v. V;,.,ti Oheese 4 c. per lb. ,••'.)/!>'; Honey 20 c. per gallon. , ■ «i'j Lard 2c. per lb. .. Meats, (smoked, &c.) :i5 per cent. ,. , ' ] Pelts 10 per cent . ' . . ' ' ■ "' • ' Pork leper lb. ' ' ■ -•' ■ :ir .; , - ? Sheepskins 30 per cent. Tallow 1 c. per lb. Wool (worth 32c and under) 10 c. per lb., and 11 per conV Do (worth oyer ^2 c.) 12 c " 10 Barley 15 c. per LusheL Beans 10 per cent Bran 20 per oent Flax (undressed) 820 per ton. TV) (dressed) $40 per ton. Iflax-seed 20 c. per busheL Flour 20 per cent Fruit (Kreen) 10 per cent Hay 30 per cent Hops 5 a per lb. Indian Com 10 per cent Malt 20 per cent 132 THE TARIFF HAND-BOOK. M»l>le Sumr 20 per cent Meftl (oat) J 0. iw lb. Do (corn) xO per cent. Oata 10 0. per hush. Peaa (ieed) 20 per cent Do (vejjrcitablo) 10 i>er cent Do (split) 20per cent Rye 15 c. per buih> ' SoetU 20 percent Tobacco 35 c. per lb. Ve^'etables 10 e. per lb. Wheat 20 c, per bush. All these duties would have been swept away and the American market thrown freely open for all farm product's. The groat lumber intorost, too, in which 10<>,0(X) men are said to bo engaged— which has no protection — which not only supplies our home market, but sends 27 millions of dollars worth t>f lumber annually to foreign countries, and employs a largo fleet of vessels in its trallio, how would it have been af- fected by the operation of the Treaty ? Why it wouhl have swept away an average duty of 20 per cent, from the entire exportation to the States. And just so would it have been with our groat mineral interest. *Soventy-five cents per ton now levied on Capo Breton and Pictou coal would have beer, abolished, and the New England mar- kets would have been freely oiMsned to otir coal trade. Twenty per cent, on iron ore and one and a-half cents per lb. on load ore, would also have disappeared. The great coast fishery interest would also have been largely benefited — for the American mar- ket would have been secured to it for twenty- four years to come. (>n the whole, there- fore, I think it will be safe to come to the conclusion that, however a portion of our manufacturing interests might have boon aflocted by the Treaty, the result on the large industries of the Dominion could not have failed to be beneficial. I come now, hon- ourable gentlemen, to the objections which have been \irg6d against the Treaty from •uoh quarters as entitle them to a formal answer. The first of these is the allegation tliat the Treaty discriminated against fireat lirit^in, in favour of the United Htates. Nothing could be more unfounded than this. It was perfectly understood from the opening of the negotiations that no article could be free from duty in regard to the United States that was not also free with regard to Oreat Britain, and nothing else wai fiver oonteniplalort for a moment. The other objections which have been made I find ••o clearly formulated in a memorial of the Dominion Boanl of Trade, and clothed in auch unusually tompernto language, that I should answer them seriatim. And I venture to believe that a very cursoi-y examination will show how very little force is contained in the whole of them. The first objection of the Board is in reganl to what has been styled *' the sliding scale," and about which wo have heard a very great deal for many months past In the first place, then, I liave to say that the gradual reduction of the existing customs duties was not part of the Treaty, but mecoly a mode of putting the Treaty in operation as easily aa possible for all parties concerned. It was suggested merely as a means of overcoming two ditficidties found to exist, not only in tho I'nited States but in Canada as well. It was supposed to be not undesirable to give manufactur- ers some time of preitaration for tho change by gradually reducing tho existing duties on foreign goods. Moreover, had the duties gone off" in one day, tho revenues of both coun- tries would have been seriously affected, and tho simultaneous imposition of new taxes to replace the loss of the revenue, might have been a difficult task. But, in truth, the importance of this matter has been absurdly exaggerated. It has been totally ignored that — though the duties of the United States on fine manufactured goods are enormouslj high — on the artioles we send thom the average is only about 24 per cent. Now, one- third of this coming off would have made their rate for the first year 16 per cent, while ours vould have been nearly 12, and tor the second year their 8 per cent, against our 6 ; and at the end of tho second year all the duty wo\ild have come off in both countries. Moreover, the important fact seems to have been forgotten or concealed, that we would have had some compensation for that small sliding-scale disadvantage, in the fact that the coasting trade and ship registry olaufes wo\dd have gone at once into operation, while the enlargement of our canals could not have become available before 1 880. And to ■um up the matter it is by no means certain that the sliding-scale might not have been dis- pensed with altogether, for in the Customs Acts giving effect to the Treaty, olauses would, no doubt, have been inserted, givins the two Govomments power by proolamation to put I RECIPROCITY. m the whole Troaty in force at Any earlier inontent thoy might mutually find convenient, The Beoomi ubjeotion of the Uuanl uf i'radu it the danger they see i" a proiouie tooom> plete the oanid works by 1880. I dare lay the Canadian Uuvernntent carefully considered thia matter before tlioy committed themselves to it, and had the btist advice upon th« point that skilled engineers could afford them; and I venture to believe that my honour* able friend in the other Ghamber, who so admirably presides over the Public Works Department, was as competent to judge of what wus tittinu to be done in the premises as any man in Oanada. The third objection \» that in the opinion of the Board of Trade the entire ocean coastintj trade of the United States, should have been conceded to Canada. No doubt — but probably the other [tai-ty had something to say to that. The fourth objection of the iioard is that the right of obtaining United States reuiatry for Canadian sliips cannot bo re^'ardud tm a valuable conousaiou — seeing that Canadians, instead of keeping thuir ships and sailing them, might be seduced into selling them, and thereby transfer to the Americans the groat protitH of tltu uorrying-trade. 1 venture to think tins objection is ;iot worthy of a ruplv. The tifth objection of the Hoard is, that the Caughnawaga Ctuiol slxjuld not havu oeou stipulated to be buUt until the con- struction of the Whitehall (."anal was absolutely uucurtHl. The Canadian Qoveniment thought otherwise, and 1 venture to believe they wore right in what thoy did. The chief interest of the United States ntay bo " iu the opening up of a new route to the ocean " — but a very important intere-st of Canada is to open up a new water route from New England to the West. The sixth objection of the Board is, that the right of re- entiy of goods into the country of their production should have been provided for, but was not. All goods placed in bond can now bo re-entered in the uuuntry from whence they came. Surely the Board cannot mean that broken packages ai goods sltould be returned ? The seventh objection of the Board is, tliat it cannot tell whetlier goods maimfactured in either country must bo oompoiied entirely of native materials. Cer- tainly not. The eighth, and butt, objection is, that all consular fees and certitioates should have been abolished by the 'iVeaty, but were not. It is by no means clear that this would have been an advantage. The hoM. gentleman then proceeded to refer to the recent action of the United States Sena'e on the Draft Troaty and to its return to the l*i'esident with the advice that it was inex|)edient to proceed with it. He expliun- ed that the proceedings of the Senate had been taken in executive seision and were therefore sti'ictly secret, but the probability was that no full disoussiuii of the matter had been had in conse(|ueuce of the shortness of the session, the absorbing interests of the questions now agitated and the large tinaneial ddticit that had to be met by the im- position of new taxes. The fate of the negotiation was, however, settled for the present, Dut the agreement that resulted from it was on record, and he did not doubt would yet make its appearance again, and form the basis of a new and more successful negotia- tion. It took six years to conclude the negotiation for the Treaty of 1854, and not a f«w delays and rejections oucni-red in tiiat time, lie totally misconstrued the present temper of t!he American public mind if a great change on the subject of protection and finance and foreign trade was nut appro.-iciung ; and when that day arrived the large and practical scheme embraced in the Draft Treaty will hardly bo loigutten. But be that as it might, it was not for the potiplo of Canada to be influenced by any such anti- cipation. They had shown lltetr ability to open new markets for themselves when the American market was closed against them, and the clear path for tliein was t.) follow up, with redoubled energy and iiersevorance, tlio policy on which they had entered. Let the Americans load their inuuHtries with customs' duties as they chooae ; be it the firm policy of Ciuiada to remove every barrier iu the w.vy of commercial extension, to repeal all duties on raw materials, on articles used in manufacturing, and on the common neeossities of daily life, and to repla^te the revenue lost, if needed, by a wiser and dieaner system uf taxation ; let them seek to develop tlteir great national indus- tries, ana especially the agricultural, shipping, tiahing, mineral, and lumber industries; let tnem open up new markets adapted to their traiBo, and let the Canadian dog be £o'jnd floating on every sea. The hi.nourable gentleman concluded by apol«>giziug for detaining the liuuse so long, aud resumed his seal after speaking for two huum. fl f»*j y^ THE TABIFF HAND BOOS. EXTRACTS FROM THE FRENCH CUSTOMS TARIFF. (The General Tariff.) VALUATIONS AND PRE-EMPTIONS. Art. 4. Should the Oustoms have reason to believe that the goods have been declared under their value, thej possess the right of seizing them, upon paying to the importer thereof the price declared in the invoice, plus 5 per cent., m the case of goods entered under the conventional tariff, or plus 10 per cent., if the goods come under the general tariff. In such a case, the importer may claim in writing an immediate appraising of the goods through experts. The Customs have the same privilege in case .hey do not wish to avail of their right of pre-emption. The decision of the arbitrators must be rendered within a fortnight. If the value determined by the experts is admitted as the correct one, or sho^s that the under-valuation of the goods is less than 6 per cent., the duties are settled on the value originally declared. If the goods have been under- valued 6 per cent, or under 10 per cent, the Customs may exercise their right of pre-emption or collect the duties on the value fixed by the experts ; if the experts show that the under-valuing exceeds 10 per cent or more, the Customs may exer- cise their right of pre-emption or collect duties on the value settled by the experts, plus 50 per cent, as a fine. If the value fixed by the experts exceeds that declared by 5 per cent, their fees will have to be paid by the importer ; if it be the other way, the Customs will be responsible for them. ! I SUPPLEMENTARY DUTIES. Art. 5. Bter, alcohols, liqueurs, varnishes containing methylated spirits, ether, collo- dion, chloroform, playing-cs^s, and various products whose basis is soda, are sub- ject, on being imported, to supplementary taxes added, as far as practicable, to the rates given in the conventional tables. These taxes are in compensation of the «qttiv^ent taxes inflicted upon French manufactures. GOODS OMITTED IN THE TARIFF. Art 10. All goods which do not appear in the table of duties or which are not wnim- ilated to others will be treated as the article the most analogous to them. THE FRENCH OUSTOMS TABIFF. 135 TARIFF OF FRENCH CUSTOMS (GENERAL). (Duties are stated in franca and centimes). WOOD AND MANUFACTURES OP WOOD. Boxwood, free of duty. Wood for oabinet-making purposes, sawn of a thickness orer two decimetres, free. Boxwood — over 2 dec. thidc — 1 f . per 100 kilos. Other woods for cabinet-making purposes, coming from countries out of Europe fl.20 per 100 kilos. Liogwood, for dyeing purposes, free of duty. Laths, 10 centimes per 100 kilos., net. Wooden barrels, with iron hoops, 10% ad vol. Wooden boxes, f. 37. 20c. per 100 kilos., net. * Button-moulds, f. 16. 60 c. per 100 kilos. Shovels, forks, rakes, dishes, spoons, forks, bowls and other household articles, 18% ad valorem. Wooden beams, even finished, free. Walnut stocks, for guns, 18% ad valorem. SUGAR. Sugar. The duties are prohibitor;^, ranging from f. 63 to f. 70. 50 o. per 100 kilos. ^ according to quality, and locality it is imported from. DISTILLED LIQUORS. Alcohols, — Brandy in bottles f. 30 per hectolitre. do inbulk '• " Other alcohols " « Liqueurs ^ f. 35 " Vins de liqueur f. 20 ** Other wines f. 6 " Cider, perry and verjuice. f. 2. 40 o. '* .■_■■■, IMPORTED GOODS FREE OF DUTY. N.B. — ^These goods merely pay a duly of 3 francs per 100 kilos., on the gross weight. Wooden matches. Slates, for building purposes, rough. Oats, seed and meal. Tar of all sorts. Fresh butter. Firewood in logs or faggots. Walnut, rough or sawn. i " Oak. Woodwork, such as masts, topmasts, spars and gaffs. Wood, other than oak or walnut, squared or sawn, having a thickness exceed* ing 80 millimetres. Mushrooms, dried or fresh. Hemp, crude, combed. Hair, or goods manufactured from hair. Horsehair, whether prepared or not. CkM^r, j>u]re or alloyed with zinc (first fusion), in ingots, plates or son^ ayd im sheets for linmg ships ; also copper filings. Bark, for tanninK purposes. 13(5 THE TARIFF HAND-BOOK. Flour and dried vegetables. Iron ore. Filaments of jute, flax and hemp, and of others not denominated, in the stalk, in the form of tow, or combed. ' Hay, and other fodder. Bough castings, employed in ship-building. SeecU. Graphite. Medicinal herbs. Lobsters. Wool, grown out of Europe. Books, printed in France and re-imported within five yeaxu. Maize, flour and seed. Grindstones. Honey. Barley, seed and flour. Woodwork ; empty barrels, with wooden hoops ; common brooms, • Straw (of cereals.) Untanned sealskins. Prepared skins, parchment, vellum. Furs of all kinds, from countries out of Europe. Whetstones, rough. Pumice stone. Lead ore, scrap filings, rough, ingots. Fresh water fish, including salmon, whiting, shad and mullet. Potatoes. Buckwheat, seed and flour. ^ye, seed and flour. Filamentous vegetables, even in twist or combed. Zinc ore, in sheets, for ship-lining, in rough ingots, scrap, filinga. SILK. Silk, combed floss, f. 10 per 100 kilos., gross. Silk thread, f. 26 to f. 120 per 100 kilos., net, according to meaanttment per kilo. Velvets and manufactured silks come under conventional taxiS, Duties are most prohibitory. COTTON. Gotten in the crude state, f. 3 per 100 kilos., net. Cotton threads. The duties are prohibitory, rangipg from f. 15 to 1 SOD pM 100 kilos., net. Duties on cotton and linen fibres are of a prohibitory nature. LEATHER. Prepared hides, i.e., rough, tanned- Other — Goat skins, f. 10 per 100 kilob., gross. " Pig skins, f. 240 " '• Layer skins, f 54 " " SmaU do, f. 144 " IRON AND MANUFACTURES Of IRON. Anohorfe, weighing under 250 kilos, 18 f. per 100 kilos., net. Anchors, weighing over 250 kilos, 12 f. " Iron ships' cables, f. 45 per 100 kilos., net. Iron bMTs, round or square. The duty varies from f . 13 to f. 16. 80 «. per 100 Idiot., Moording to width and thickness. THE FBENCH TARIFF. 187 Iron plates, f. 24 per 100 Idloi., gross. Iron in bars for tires, f. 8 per 100 kilos. Iron wire, even lined with other metal, f. 36 per 100 kilos., net Steel in bars, of all descriptions, f . 36 per 100 kilos. , net. Scrap iron, f. 9. 60 o. per 100 kilos. , gross. Agricultural implements, (simple, not having compound parts) such as scythes f. 144 per 100 kilos., net. Sickles, f. 96 per 100 kilos., net. Machinery. Duties range from 18 f. to 240 f. per 100 kilos., net. Tools, from 60 f. to f. 210 per 100 kilos., net. The majority of articles manufactured ^m iron ore come under the oonTentiona] tari£ Oanada has no conventional tariff with France. Circular saws. The duties are prohibitory, ranging from f. 132 to f. 240 per 100 kilos. WOOL AND FABRICS. WooL No duty for countries having a conventional arrangement with France. Wool, combings, f. 84 per 100 kilos, net, general tariff. Conventiomd tariff, t 26 per 100 kilos., net. Wool, dyed, f. 120 per 100 kilos., general tariff; f. 26 per 100 kilos., net, conven- tional tanff. Duties on woollen fabrics are of a prohibitory nature. . ., FLOUR AND GRAIN. Bye, maize, barley, buckwheat and oats, flour and seeds, f. 3 per 100 kilos. Grain, pearled, f. 3 per 100 kilos., gross. . ,„..,,, FLAX AND HEMP. 1) >,-'-' *-.»:'/*■ '■ -• '■" » ;■ r^;«. ■•;,_ ..,'^r': i'; . '"■r. .;.■.. .h^hl'■:h^■:i*' 1 *». ^ .'.'»« . .1 T"'' V^ --■■/■ .\MK^ 108 TBI TABIFF HAND-fiOOE. VARIOUS EUROPEAN TARIFFS. Extracted from a Return to an Order of the Honourable the (British) Houae of Oommons, dated tat May, 1876: Betdrn " of the rates of Import Duty levied in European Countries and the Uni- ted States, QT>on t* Produce and Manufactures of the United Kingdom," {Duties in /l/c, «o .vr ai ascertained, at date of issue of thislietan%f OcMSltr^ 1876). CSir Charles Adderky.) Ordered by The (British) House of Commons, to be printed, 1st May, 1876. FRENCH TAT..: X ».:" iJllITISH GOODS UNDER TREATY. TAF.N'. .J THREAD,— COTTON. TaaV»'» wtiiia'jnoAVON. Single : Unbleached, ;>f '^fl',5t . -avfe'rw or gramme or i ?-\Ci lbs. k f.^i. ... Of 20,600 metres to 80,600 mtft)i?e <,o the hall kilo- SngliBh Eqnlrdenti. £ B. d. 30,600 40,600 50,600 60,600 70,600 80,600 90,500 100,500 115,200 120,600 130,500 *« 140,600 " 170,500 (( (( (( t( <( (( <( (< (I « It C( (I to to to to to to 40,500 50,500 60,500 70,500 80,600 90,500 to 100,500 to 110,500 to 120,500 to 130,500 to 140,600 to 170,500 and above CI (( €* tt (( (( JUTE Of linen or Hemp : Single: Unbleached, of 6,000 metres or leu to* the kilogramme, or 2 l-61b8. avdfl Owi 6 1 Above 6,000 metres and under 12,000 metres *< 6 2 " 12,000 . " " 24,000 " •• 12 » " 24,000 " " 36,000 '* " 014 8 " 36,000 " " 72,000 " ♦• 14 5 72,000 " and above *• 2 8 Bleached or dyed : Of 6,000 metres or leu to the kilogramme " 8 9 Above 6,000 m^tre<« and under 12,000 mdtros *' 11 " 12,000 " " 24,000 •• •♦ 10 3 " 24,000 " '« 36,000 •' " .> Ift f " 36,000 ♦• " 72,000 •• «» 1 12 a 72,000 " andabove " 2 14 I Twisted : : 30 per cenh above tU Unbleached .} S**^ °" slngkun- bleached, according to class. SO per cent, above the Bleached or dyed ^ ^^^ ''^ "l^^^^^- ' i ed or dyed, according ( to class. NoTB.— Linen and hemp vams mixed with other materials , will pay as yams of full flax and hemp, provided tbu flax or hemp predominates in weight. Of Jute : Unbleached : Less than 1,400 metres to the kilogramme Owt. 2 From 1,400 to 3,700 metres to kilogramme <' 2 6] " 3,700 to 4,200 " " " 2 1( " 4,200 to 6,000 " «* '• 4 Above 6,000 mi.tre8 \^ '^^'^^ ■• ^n ' I linen yarns. Bleached or dyed : £ s. d. Less than 1,400 metres to kilogramme Owt. 2 lOi From 1,400 to 3,700 mdtres " 3 8 " 3,700 to 4,200 " .*...." 4 Of " 4,200 to 6,000 " " 5 Sj Above 6,000 mdtres \^ <^"*i«» •• «" ' ( linen yanta. NoTK. — Jute yams mixed with other materials will pay as vams of pure jute, provided that the jute predominates YARNS AND THREAD.— SILK. Of Waste Silk, single and twisted, unbleached, bleached, blued ' £ •. d. or dyed :^— Of 80,600 metres and leas to the kilogramme (2 1-6 lbs. avoirdupois) Owt. I 10 Of more thui 80,600 metres to the kilogramme i. ** 2 8 % Of pure silk, all kinds FreVi, YARNS AND THREAD.— WOOLLEN AND WORSTED. Siagleji bleaehed or not. undved> of pure wool, measuring to the kilogramme (j 1-6 lbs. avoirdupois) : — BlmBi 140 THE TARIFF HAND-BOOK. |! I I 1,000 to 10,000 mitre* Owt. 4 Of J0,001 " 15,000 « " 6 1 16,001 " 20,000 " " 8 2 20,001 •• 30,600 " " 10 2 80,600 " 40,600 " " 14 3 40,500 " 50,600 " " 18 3 60,500" 60,500 " " ] 2 4 60,500" 70,500 " " 1 6 6 70,600" 80,500 " 1 « 110 6 80,500 " 90,500 " " I 14 7 90,500 " 100,500 " « 118 7 100,500 mfetres and above " 2 8 iSO per cent, above the average duiy on un- dyed single yams. Duble, for embroidery, bleached or not j ^^}>^^ **»« ^^^J on ' •" ^ smgle yams. Dyed, single or double I J?" •f'l- P" *'**; "^^® ' ' " j the duty on undyed. Note. — Yams ^ alpaca, llama, vicuna, or camel's hair, will pay as woollen yarns. Woollen yam* mixed with other mate- riads, as cotton, linen, &c., will pay as woollen yams, providing the wool predominates in weight. Tam of goat's hair Cwt. 9 9 WOVEN MANUFACTURES— COTTON. Cotton tissues, plain, twilled, ticks — unbleached : — Ist. Class. — Weighing 11 kilogrammes and more per 100 square metres (20^ lbs. to the |.00 square yards) : Of 35 threads and less to the 6 square millimetres. Of 36 threads and above 2lid. Class. — Weighing from 7 to 11 kilogrammes exclusive- Iv, per 100 hundred square metres (12 9-10 lbs. to 20^ Ids. to the 100 square yards) : Of 35 threads and less to the 6 square nullim^tres. Of 36 to 43 threads Of 44 threads and above ' 3rd. Class. — Weighing from 3 to 7 kilogrammes exclusively, per 100 square metres (5^ to 12 9-10 lbs. to the 100 square yards) : Of 27 threads and less to the 5 square kilometres. Of 28 to 36 threads f» *^ Of 36 to 43 threads Of 44 threads and above NoTK. — Unbleached cotton, and cotton and linen tissues are admitted free of duty, to be printed or dyed in France for re-exportation. Tissues bleached... i '5 ?!' '^"M^''^ ?' xu»u(>o u^«<.v,u«,u ^ duty on unbleached. ( 10s. 2d. per cwt. above " Dyed ' the duty on un> ( bleached. " Printed 16 per cent, ad val. Cotton velvets and Fustians : Made as silk velvets : Unbleached ......Cwt. 1 14 7 Dyed or printed « 2 4 8 Other kinds, cords, moleskins, &o., unbleached "14 6 Dyedorprinted , " 1 14 7 Cwt. « 10 1 12 6 (1 14 6 2 8 4 1 3 K (( (< 1 12 6 2 8 10 3 17 3 6 1 11 ill VARIOUS EUBOPEAN TARIFFS. 141 ) the un- r on bove ad. TinraM, nnbleaohud, srey olothi, plain or twilled, weighina leu than 3 kilogrammes to the 100 square metres (6} lbs to the 100 square yards) 16 per oent. ad vaL Quiltings, dimities, stripes and oheoks, damasks and brilliants, counterpanes and blankets 16 per cent, ad vaL Net or tulle, plain or embroidered " " '* Laoe and blonde 5 " " OauMS and muslins, embroidered or figured in the loom, for furniture or hangings 10 " " EmbroidetT •« " " B«ady-nuMie clothinf(, wholly or partly made up 16 " " Tissues of cotton, mixed witn other materials, provided the cot- ton predominates in weight , " " " Articles not enumerated " " " WOVEN MANUFACTURES— LINEN, HEMPEN AND JUTE. Tissues of linen or hemp, plain linens and diapers, having in the ^ warp in the space of 5 millimetres (1-6 of an inch) : — Unbleached : — • 6 threads or less (packing oloth^ Cwt. 2 04 6, 7 and 8 threads " II 6 9, 10 and 11 threads " 12 4 12threada " 16 6 13 and 14 threads " 1 16 7 16, 16 and 17 threads " 2 6 9 18, 19 and 20 threads " 3 9 1 21, 22, 23 threads " 6 5 8 24 threads and above " 6 1 11 Bleached, dyed or printed : — * 8 threads oif less " 15 6 9, 10 and 11 threads " 18 6 12thread8 " 1 18 7 13 and 14 threads " 2 8 10 16, 16 and 17 threads " 3 3 18, 19 and 20 threads " 4 13 6 21, 22 and 23 threads... " 7 2 3 24 threads and above " 8 2 7 Drills, plain or figured, unbleached, bleached, dyed or printed 16 per cent, ad vol. Damasks " " Cambrics and lawns ( Same duty as on plain the led. x>Te un* linens. 10 percent, ad DoL 15 " " 6 " «• 15 per cent, od valorem. Handerchiefs bordered, not embroidered ( Handkerchiefs, embroidered Net, of thread Laoe, of thread Hosiery Haberdashery Ribbons and tapes, unbleached, bleached or dyed Tissues of flax or hemp, mixed with other materials, pro vided the flax or hemp predominates in weight Clothing, and articles wholly or partly made np: Of driU or damask 16 per cent. aduaL Ofotherlinens 16 " '« Articles not specified 16 " " NoTB. — ^Unbleached linen, and linen and cotton tissues are admitted free of duty temporarily, to be printed or dyed in France for ee-exportation. Tissues of Jute, having in the watp in the space of 6 millimeiree, (one-fifth of an inch) : H i i M 1. lis THB TABUT HAinVBOOK. UnbleMhed. £ a. A. 1, 2, uid 3 thnadi, pUin Owt. i 01 1, », and 8 ihreadi, twilled " 4 lo} 4, and 6 throMl* " 6 6 6, r, and 8 threads <' 9 9 Moiethan 8 thread. } A.liiHU,.j»«ardiBgto Bleached or dyed : £ a. d. 1, 2, and 8 threads, plain Owt. 6 1 1, 2, and 3 threads, twiUed " 6 11 4,and6thNads " 9 4 6, 7, and 8 thread! " 14 3 More than 8 thread. j A. linenj^rding to Oarpeta, rug., and matting Owt. 9 9 Jute #Mni«.^ mixed with other material., provided the jute predominate, in weight 16 per oent. ad vaL WOVEN MitnJFAOTURES-SILK. Of yure Silk : TiHue. ^. ' Bodery, &o Lace -. Orape Net TLwne. of warte silk, or of silk and waste ulk, uableaehed, bleached, printed or dved lb. TiMue., haberdaaheryj and lace, of silk or waate ulk, mixed wi^fine gold or .liver Ih. Mixed with Mmi-fine or falM gold or silver *' TiMue. of ulk, or of waste silk mixed with other material. in which tiie silk or waste silk predominates in weight. ibu Ribbons of pore silk or waste silk velvet " Other kind. ; " Mixed vrith other material., the .ilk or waste silk para- dominated in weight Tree. 8| fsl Beady-made clothing. Oil 1 10 1 6i 10 per eent. ad vdL A. to {MPedomiaating material of which made. WOVEN MANUFAOTURES (WOOLLEN AND WORSTED). £ B. d. liasoM of wool or alpaca, llam», vicuna, goat.' and camel.' hair 10 per cent, ad vol. Pelt of all kinds 10 Blanket, and carpets ,.^^.....^ 10 ggwiwb vod MMrfs of Indian cashmere 6 Houeiy, haberdai^»y, lace and tapes, and ribbons ...... ]0 All other wo<4Ien manufactures. „ ^ Oloth list, in piece, or i^ -.> Free. Ready-made clothings new r. ....... . 10 per cent ad vol. Old ,. Owt 8 8 NoTB.— Woollen ti.«W«i mix#d with cotton or any other material with pay a. tissues of wool, provided the woolpredoq^x nate. in weight. VAEI0U8 aUAOPBAK TASUFS. 148 ingto ingto vaL I vaL .ting 'hioh 1. d. I vol. « (( (( (( vol. I ) HBTALS— WROUGHT AND UNWRODGHT (IRON AND STEEL). Ohipfl ftnd filings and slag, or droM from the forgo l^rao. Oast, rough, in maas, or moulded for ahipa' baUaai, and £. a. d. old broken oaat iron Owt. 9} Purified, called maeee, and old broken wrought iron " 1 If In bars, square, round, or flat, rails of all forms and siaes, ang^leand T iron ** 9 5^ Orude, in lumps or prisms, not freed from dross 1 10 Hoops exoeedui|( 1 millemetre in thickness " 2 6^ Hoops of the thickness of 1 millemetre or less '* 3 Of Sheet, rolled or hammer«d, exceeding 1 millemetre bi thick* ness •« 3 0| Thin sheet, and black iron in sheets of 1 millemetre or less inthickness •« (H 4 9| NoTB. — Hammered, rolled, or thin sheet, or black iron, cut out or trimmed inany way, pays 10 per cent more than reetanga- latpktes. Tinned (tin plates), coppered, or coated fpithahio or lead,, " 6 8 Iron wire, plain or tinned, coppered or sliiced, not exceeding 6-10 millunetres in diametw " 4 01 Othwkindi , »,, " Q a sl SM»el:- Xubarsof all kinds, and hoop steel... ...,. " 8 8 In sheet and bands : Brown, hot-rolled, exceeding jr a millimetre in thickness... " 4 7 In she,et and bands of less thuil^ a millimetre in thioknesa, , " 6 1 White, cold-rolled, of any thickness •* 6 1 Steel wire, including bright wire for instruments " % 2 Iron Manufactures — Of cast iron: .„ Moulded, not turned or polished : ' Chairs for railways, plates, and other castings from th9 open mould ,..,. " | 9| Clylindrical pipes, (straight) rafters, columns, solid or hollow, gas retorts, solid bars, gratings, and heartn plates, connect- «j « .^ mg rods, framework of machines, and other artideis witi^out ' '^'*''^ '. ornaments or fittings ** I 6i Pots, and all other manufactures not included in the two pre- ceding classes " 1 IQ Polished, or turned '< 3 51 Tinned, enamelled or varnished " 4 Of Of wrought iron : Iron wares, (heavy) pieces of frames, knees, and girders for ships, iron- work for carts and waggons, hinges, clamps, .,•.'; large bolts, braces, and other fastenings for doors and "*^ windows, not polished nor turned, solid gratings, bed- steads, garden seats, and furniture, with or without onw- ments or adjuncts, in cast iron, steel, or copper. .,..,., '* Q $ 8 Locksmiths' war^s, including iron locks or padlocks of all sorts, bolts and hinges of sheet ivoa, latches and 4at bolts, and other articles in wrouj^ or sheet iron for door uld window fastenings, filed, or turned ,,..,,..,.... " p 4 10| Nails, forged by machinery .-..«.«. " 8 3 i ^' •* hyhand ,,,,, '• 4 10^ Screens, screw bolts, and nuts , . « '■ 8 8 . Tubes of wrought iron, rim|ptar welded, of 9 mlUioietrev (X-^ inch) or m9^ in teterf or dauneter ** j0 4 6| 1 IM XHI TABirr HAND-BOOK. 'I ;,. |! 1 (I (( (( II I. 8 8 8 d. 2 2 a 5 ft 10 8 TabM of wroaght iron, of loM than 9 laillimetrM " " " *' welded on a mundril, or lap-welded. . " Fittinn for tubes of aU kinds " HouMhold and other articles, not specified, of wrought or sheet iron : Polished or painted Enamelled, varnished, or tinned ▲rtioles made partly of oast and partly of wrought iron— Not polished : If the weight of wrought iron is less than half the total weiffht If hau, or more than half the weight be of wrought iron. . . . Polished, enamelled, or varnished, or with ornaments or ad- juncts of copper. Drass, or steel Anchors, cables, chairs, &o " Steel Warea— Small articles of ornament, such as beads, purse, furniture, brooches, and thimbles " Household articles and other wares of pure steel not enume- rated " Outlwyof all kinds 15 per cent, ad vol. Needles for sewing, less than 6 centimetres (l-6th of an inch) in length owt. Needles for sewing, of more than 6 centimetres in length " Tools of pure iron, with or without handles " " of iron, tipped with steel, with or without handles. ... " " of pure steel, as scythes, sickles, files, circular or straight saws, and other tools unenumerated " 8 2 Instruments, surgical, mathematical, astronomical, chem- ical, etc Free. Wire gauze of iron or steel Owt. 4 0{ Buttons, other than of stuffs 10 per cent, ad sol, 4 2 8 1 4 6 9 1 8 8 Pins, of all kinds Owt. Fish-hooks of all kinds " Metal pens, other than gold or silver " Machines and Machinery — Steam engines, stationary, with or without boilers or fly- wheeu Owt. Steam engines for merchant vessels " Locomotives or moveable engines " Tenders of locomotives " Maohinery — For spinning mills Owt. For cleaning cotton, wool, flax, and other textile fibres, ' Ac. For weaving For the manufacture of paper . . ^ . . For printing For agricultural purposes , For nutking sheets and fillets of cards Oarding machines, not furnished , DistiUmg i^paratus, sugar r^ans, and copper boilers. ...... Lace making maomnes Steam boilers : — Of sheet iron, of cylindrical or spherical shape, with or without boiler pipes or heating pipes Owl Tabular, or.shect iron, with tubes of wrought iron, oopper, or brass, or of sheet iron rivetted, with interioi fomaoes, a^d all other iron boilers not of cylindrical or sf her* loalshape. Owt. 4 4 8 4 0{ Owt. 2 02 Owt 4 Of 8 8 4 10| VABIOUS BUBOPEAN TABIFTS. MS 4 4 8 8 Of H 8 101 v.A- Of ahact itMl of eronr ■Iuum Gaaometon, open bou«n, (umMM, and atovea of ^eet-iron, or of caat and aheet-iron Haohinea for making maohinea, and maohinaa not annmarated« containing : — 76 per cent, and more of oaat-iron 60 to 76 per cent, ezoluaively Leaa that 60 per oeiit Detached parts of maohinea : — Bheeta and fllleta of carda on leather, India-rubber, or other materiala Reeda or denta of reeda, of iron or copper Pieoea of oaat-iron, poliahed, filed, or adjusted Pitxses of wrought-iron, polished, filed, adjusted or not, without distinction of weignt, including axle-trees, springs, and tirea of wheels , . Pieces of steel, polished, filed, adjusted or not :-> Weighing more than 1 kiV)p(nunme Weighing less, than 1 kUo^mme Pieces ofcoppv^, pure or inixed with other metals Steel nptinfd f^t«r oarrisges, waggons, and lOoomotivea. ..... Arms and ammunition : — ■,'-'-. Side arms Fire arms Millitary Stores. Gunpowder. Prwjootiles Percussion caps and oarlridges for fowling pieces Miners' fuses. NoTX. — Tho following description of iron p^d steel to be employed in the construction of ships, or in the ii.aaufacture of machines, metal wares, &o., and which are destined to be ex- ported in the finished state, are, under certain Oustoma restric- tions, admitted temporarily free of duty : — Iron, rough and purihed, cast, masses, ban, hoops, angle, T T, and sheet Steel, bars, hoops, and sheets (hot rolled). Owt. Owi « <« Owi (I if (I If i< II (I i( £ a. d. 10 9 8 8 2 6i 4 0} 6 1 10 4 12 3 2 6i 4 0| 6 1 8 2 8 2 4 6i 16 3 4 17 7 Prohibited 10 per oent. ad vol YARNS AND THREAD :— COTTON. GERMANY. ■->- «!' J V English Equivalenta. Pore, or mixed with flax, wool, silk, or hair.— Of one or two threads : Unbleached Cwt. 6 1 Bleached or dyed " 12 3 Of three or more threadss unbleached, bleached, or dyed. . . " 18 3 HOLLAND. Untwisted, warped, and twiated, of two threads, unbleached. Free Twisted, undved or dyed 3 per oent. ad vcU. fama wound onreeU 6 per cent. admd. BELGIUM. Unbleached and bleached : Single or twirted : 20,000 metres or 1«M to the half-kilogramme, or 1^ lb. avda. Owi 6 1 20,000 to 30,000 metres <^ " 8 9 ~f^ I fii! ii i : ; I IM ran TABIFF HAND-BOOK. £ I. d. 30,000 to 40,000 mtoM or leu to th« hal&kiloaramnie.... Owt a 19 2 40,000 to 66,000 " •« ♦• 16 8 Above 66,000 " «« " 4 OJ Warped or dyed : Si3u;le or twisted : 20,000 m^tiM or loM <^ *' 10 2 20,000 to 30,000 metres ** " 12 2 80,000 to 40,000 •• " « die 3 40.000 to 66,000 " " ** 10 4 Above 65,000 " " •* |0 4 Of NoTB. — Cotton varna mixed with other materiaLi will pay as •otton yarn*, provided the cotton predominates in weight. ITALY. Single, unbleached : £, a. d. Not measiuing more than 20,000 m^trea to the ^ kilog. 1 ^ lb.avd8 Owt. 6 1 From 20,001 to 30,000 m^tteaavda ** 8 2 80.001 and above " " " 10 2 Twist and double yams, nnbleaohed " 11 9 Bleached or dyed yams ** 14 1 SWITZERLAND. Single or double : Unbleached or undyed Cwt. 1 7i Bleached or dyed, and sewing thread " 2 lOi / TABNS AND TB BEAD :— LINEN, HEMPEN, AND JUTS. GERMANY. Single, unbleached, machine spun Owt. 16^ " " hand spun Vne. Bleached, improv«d or dyed " 6] Twisted, all kinda. ** 12 9 HOLLAND. Single, unbleached and bleached Free. Sewing thread and ahoemakera' thread Owt. 8 6 Sailyam " 10 Twist tad all other yama not apecified. .« " j^ 7 BELGIITM. Attlwda Free, ITALY. Of linen : .. Single, unbleached, improved, or bleached ,. Owt 4 8 ^ dyed " 7 < ITwist. onbleaohed, improved, or bleached '* 9 5 " dyed •• 14 1 Of Jute: Single, unbleached, imp. )ved,or bleached, meaauring 20,000 m^treaorleaatothekilognmme Owi <^ i '^ Single, meaauring more than 20,000 m^trea to the Idlog. ... *' 99 J INJrulBd or dyed, ttflMovfaig 99/090 mbtna w kis & 41m Ulognunme ** 9 1 lif 1 YABIOUS EUBOPBAK TAHUTFS. MT £ ■. d. Twialad or dyed, meMuring more than 20,000 mktiea to the kilognunme Owt 19 2 SWITZERLAND. Of Linen, Hemp, or Jute : OowM yam, for the mannfaoture of pa^^ing oloth up to »o.l2 Owt. 2} Single, unbleaohed. undyed, and ahoemakera' thread " I 7i Bleached, or dyed, aUkwdB <' 2 1()| TAENS AND THIUfiAD><-SlLK. GERMANY. Silk or waite silk, single or twisted, undyed, and waste of dyed silk Free. Silk or waste silk dyed Cwt 12 2 HOLLAND. Sewing and floM silk Speroahl. adwd. Otherkinds • Vaee. BELGIUM. AUklnds ^.... ,. Frqe, ITALY. .^ ,. Twist of all kinds Free. SWITZERLAND. ,^,,,,, Silk for sewing, embroidery and lacomaking Cwt. 2 10^ Twist of silk or waste silk, unbleaohed or undyed " ] 7* Twist, bleached or dyed " 2 10| YARNS AND THREAD ;— WOOUiBN AND WORSTED GERMANY. • Pure, or mixed vnth other materials, except cotton.... Single, undyed or dyed, and double, undyed CSwt 1 6} Double, dyed, and twisted three or more folds, undyed or dytd *^ 12 2 BELGIUM. Not twisted or dyed " 8 2 Twisted or dyed.......... " 12 2 Not* — Tarns of goats' hair, alpaca. Llama, vicuna, and Mmel's hair, are assimilated to those of wool. Woollen and a»> ■indlftled yams mixed with cotton or other materials pay as wooU^ yuns, provided the wool or like materials predominate ^^'^^ HOLLAND. f«M>ot mbtaA «tkk oot^n : Tmisto^ ^ed or Wjidyed^ sulphured or not, except douUb 3 p«r cent od val. twi^ iw44ydor ■ulphured. r* ss I It , Itlh m 148 * THK TABIFT HAND-BOOE. £ s. d. Other kindal Ftm. ITALY Undyed OwL 18 » Dyad " 18 3 SWITZEBLAND. Unbleached or tmdyed not twisted Cwt. 1 7^ " " twisted " 2 10* Bleuhedordyed " 2 IQ^ WOVEN MANUFAOTUtlES :— COTTON GERMANY.. .^...I^-:--:'.^, 'i,^i««-«,j^-i« >•■■■■•' TtssnoB of cotton, pure, or mixed with flax, metal threads, but not with wool or silk 1. Close woven, unbleached or of unbleached yam, and bleached or dressed, (except velvet tissues) Cwt. 1 10 8 2. Tissues not included under paragrt^hs 1 and 3, as other , ^ >»!>»■>? kinds of dose woven tissues ; also unbleached, open and ' transparent tissues, hosiery, haberdashery, and button makers' wares, and wares mixed with metid threads. ... " 2 8,9 3. Au open and transparent tissues not included under par* ' agraph 2 ; also lace and embroidery " 3 19 3 4. Bcwdy-made dothing '* 4 11 5 iisi** .,^^ HOLLAND. ... ^fHifolawwT Maaufaotuies of all kinds 5peroent. adval. . / . BELGIUM. (Jotton tisraes, unbleached, plain, twilled, and ticks : Ist class, weighing 11 kilogrammes and above 100 square ..{^i^v metres (20^ lbs. or more to tiie 100 square yards) : ^' Of 35 threads and less to the 6 square millimetres .... Cwt, 104 Of 36 tlfreads and above '* 1 12 6 2nd class, weighing from 7 to 11 kilogrammes exclusively, per 100 square metres 1 2(^ lbs. to 20| lbs. to the 100 square yards) : Of 36 threads and less to the 6 square millimbtres ... *' 146 Of36to-43 threads ♦* 2 8 Of 44 threads and above '* 4 13 3rd dass, weighing from 3 to 7 kilosrammes exclusively per 1 00 square metres (6j^ to 12^ lbs. to the 100 square yards) : Of 27 threads and less to the 6 square millimetres " 112 d Of 28 to 35 threads " 2 8 10 Of 36 to 43 threads '« 8 17 3 Of 44 threads and above " 6 1 11 o«tt«.ti-u«,bi«d>.d j i^^r^jiss^ j 10i.2d. percwtabovi Oottoa tiMOM, dyed > tiie duty on un* ) bleedied. 1 VABIOUa EUBOPIAN TAB1FFS. 149 £ ■. a. Cotton tiwues, printed 16 per oent ad vol. Cotton Velvets : Made as silk velvets : Unbleached Owt 1 14 7 Dyed or printed " 2 4 8 Other kinds, cords, moleskins, &o. : Unbleached " 14 6 Dyed or printed " 114 7 Quiltings, dimities, stripes, checks, damasks and brilliants, weighing 3 kilogrammes and above, per 100 square m^res 16 per cent, ad vat. All other tissues and wares ■ . 10 per cent, ad voU. Clothing and other ready-made articles 10 per oent. ad vol. Hosiery, haberdashery, tapes, and ribbons 10 per cent, ad vol. Laoe and blonde 6 per cent, ad vol. Cotton tissues mixed withsilk.if the cotton predominates ) IftKtiJn'^SiC "^'^^S^* (porter. Is. Id. per lb. Cotton tissues mixed with other materiab, if the cotton pre- dominates in weight 10 per cent, ad vdL 8 (•: ITALY. ODlton tissues, pure or mixed with linen or wool — weighing from 7 to 11 kilogrammmes and upwards, per 100 square metres of 35 threads, or less to the 6 square millimetres : Unbleached Cwt. 10 4 Bleached " 13 8 Other Tissues than above : — Unbleached " 16 6 Bleached " 1 10 1 Dyed or woven, in colours " 1 16 7 Printed " 2 7 Bmbroidered " 4 14 3 Tapes and ribbons " 18 1 Carpeting " 9 4 Lace, tulle, and tricot ** 4 13 6 Velvet , " 1 14 7 ]\ Hosiery and haberdashery Bicady-made Clothing. As tissues according to kind. As the material of which chiefly com* posed. SWITZERLAND. Tissues, pure or mixed with other materials, unbleached, plain. or twilled, also ticking and cottou tulle, unbleached and plain coverlids Cwt. Tissues, dressed, bleached, dyed, or priuted, also worked coverlids " Piques, dimities, tissues woven with pattern, damasks and brilliants *< Velvet, not dyed or printed «• " dyed or printed *' Lace and embroidered articles <* Ready-made clothing, gloves, Ac. .. .- ** Hosiery and haberdashexy '* 1 n 6 6 6 1 6 12 19 6 6 ? 2 2 6 I 180 no: tabiff hjuid-book. WOTBN MAKUFAOTUBES.— LINEN, HEMPEN, AND JX7T1L GERMANY. TLnraM 61 Idnen, Hemp, or Jute, or other vegetable fibres (ex-< oept cotton) : Orev packing and sail cloth Owt* NOTB. — Under the head of Paoking-oloth come all coarse nnbleaobed tissues, not having more than 30 threads to the Prussian inch. Unbleached linen, and twilling or drilling ** Linen twilling or drilling bleached, printed, dyed, or other- wise dressed or miule from bleached yams, table, bed linen and towelling, unbleached or bleached also made up, linen frocks 7 ** Batiste and kwn " Bibbons and tapes, edjpngs, fringes, gauze, cambric, woven trimmings, staylswes, &c., hosiery and other articles combined with metal threads " Lace :. " Ready-made clothing ..:..... ,. 9 01 013 2 u 110 1 10 6 1 10 6 6 1 n 110 6 HOLLAND. Sail-cloth RolL All other manufactures 5 per cent ad valorem. BELGIUM. • TisKies (A all kinds of linen, hemp or jute : Lace 6 per cent, (uf vol. AUotherkinds 10 « " Beady-made dothing 10 *• " Hosiery, haberdashery, trimmings, &o 10 (C ITALY. Tissues of pure linen : Of less than 6 threads in the warp in the space of 6 miUl" metres (one fifth of an inch) : Unbleached or bleached Owt. I^ed, or made of dyed threads " Of SIX tlireads and more in the space of 6 millimetres : Unbleached, bleached or half bleached " Pyed, or made of dyed threads " Printed.... « Waxed, varnished, oU, and fioor-cloth 10 per cent, ad vci. Tapes and ribbons Owt.- 1 12 6 Linen carpeting " 16 3 Lace and tulle " 18 16 11 9 16 1 3 1 16 2 6 4 6 6 7 9 Hosiery, haberdashery, Ac | A. tissuesawording to Bea<^made clothing Isthe stuff of which • ' ' " ^ obiefiy oomposM. Jute tissues, lor packing doth Owt. 4 0| " other kinds ......,.<. Ifi per osnt od «arf. Of linan. hemp or jute : SWITZERLAND. PiacJdng Moth, oommoo, unbleached, having not less thn 86 threads fai warp and woof in the spaoe of 1 inok Swiss (1-39 square inch) Owi 6 7| Tisa Bea( Man Tisstt Neti Tissue A Lace Bibbo] V, 0( M Foular( Tissues Hoi Bta YABIOOB ■OBOVBAV TABSTFa Stuffii and ticking, nnbleacihed or half-bleaohed, nndyed, and having up to 40 warp thraada per inoh Swias Q-39 inoh) ;..... r. " Stuffs and ticking, unbleached, haying more than 40 warp threads per inch Swiss, and itu£Eii and ticking, bleache<^ dyed, dressed or printed " Tapes, ribbons and laces of all'kinds, unbleached, bleached, or dyed " Batiste, lawn, and handkerchiefs with borders, without embroideiy " Tulle, unbleached " Hosiery and haberdashery " Oil-doth " Gauzes, muslina, tulle, and podket-handkerchiefs, with em- broidery or needle-work, or hemmed " Lace and blonde " Gloves and ready-made clothing " ' ;, common, of jute, unbleached, with stripes, or VSi £ a. d. 1 74 6 6 6 6 6 6 6 6 6 6 6 6 Oarpetinff, dyed.. Packing cloth 12 2 12 2 12 2 WOVEN MANUFACTURES.— SILK. GERMANY. 2 10; 1 2: Tissues, 8tu£Es, and articles of silk, or of waste silk . Pure, or mixed with metal threads lb. Miz^ with cotton, linen, wool or hair " Beady-made clothing *< & s. 1 1 d. 1 HOLLAND. . Manufactures of all kinds. 6 per cent, ad vol. BELGIUM. TiMMs of an Itindi, and hosiery, haberdashery, and ribbons. . . lb. Oil Netandlace 6 per cent. ad.vaL ITALY. Tissues of pure silk, or waste silk : * « ' ' ' „* ». Allkinds lb. Oil Lace andtuUe 5 percent, adval. Ribbons of silk or waste silk : Velvet lb. 1 10 Other kinds " 211 Mixed Ribbons 10 per cent. nay as sniiill wa^M) t K ■> , M H j immilnrj-iiiiLiiMf 154 THB TABIFF HAND-BOOK. (a) Oast wares, fine japanned wares, knires, knit- ting-needles, bodkins, scissors, sword-makers' ■" WOK, &a, (and ezoept those under b) Owt. (b) Sewing needles, steel and other oommou pens, watoh-oases, and watoh works of common metals, fire-arms of all sorts " Small wares, not otherwise enumerated " Instnunents, surgical, mathematical, &Q Machinery ; Locomotives, tenders, and boilers Owt. From Ist January, 1877 Other Machinery ; — Of cast iron, and wrought iron or steel " From 1st January, 1877 Of other common metals '* Cylinders for printing and dressing tissues : — Engraved or not Cards " Arms and ammunition : ' Swords, &c " Sword blades " Firearms " Shot Gunpowder £ a. cL 012 2 1 10 6 2 5 9 Free £ s. d. 2 Oi Free. 1 Free. 4 Of Free. 18 s 12 2 1 10 Free. Free. 2 f ,. HOLLAND. Iron, raw, old iron, broken pieces and filings of all sorts, iron cast in rough blocks or pieces, bar, hoop, rod, sheet, angle, or T iron, galvanized or not, iron wire, rails, chains for rails, oast and wrought water and gas pipes, and iron and sheet wire Iron wares, cast, forged or rolled (not otherwise enumerated), also anvils 6 per Anchor chains, and capstans for ships 1 per ! Nails and iron wire ropework Cwt. Instruments, mathematical, surgical, or physical 6 per Tin plates Steel, in bars or sheets Steel wares 6 per Small wares 6 per Machinery : — Ploughs, and other ordinaiy agricultural implements Other machinery for agriculture and manufactures 1 per OitfdB Iper Arms and ammunition : — Quns, pistols, swords, sabres, and other war implements, mounted or not, and bullets for guns or pistou 5 per Oannonof miked metal ....Cwt. " of iron " " balls.... .'. " Gunpowder. " Shot.. " Free. cent. advcX, cent. ad vaL 7| cent. ad vol Free . Free , cent. ad vol. cent. ad vai. Free . cent. a(f vat. cent. adval, cent. ad vol. 6 4 1 7 4 2 1 3, St BELGIUM. Iron and steel : — Iron ore and filings. Anchors, anchor chains, and capstans for ships. Free. Free. d. d d. d. d, d. . ^ VABIOUS EUROPEAN TABIFFS. 156 ' « i. d. Rough oast, and old iron Owt. Iron and steel hammered, drawn or rolled " 41 Steel, rough oaat " 2] Tin plate, not manufaotured " I 2J Iron and ateel wares : — Oaat iron, manufaotured " 91 Wrought iron, manufactured " 1 7l Steel, manufactured " 1 Tf Tin plate, manufactured lOperoent. adwd. Outlery 10 per cent, ad vol. Inatrumenta, surgical, mathematical, &c Free. Machinery :— Maomnes and detached pieces thereof : Of cast iron Cwt. 91 Of wrought iron or steel " 1 7« Of other metals " 4 lOj Arms and ammunition : — Arms Free. Shot lOperoent. advcd. Gunpowder Owt. 6 1 Note. — Pig iron, for the manufacture of machines, utensils, &o., cast steel and wares thereof, hardened iron for manufacture of screw plates of fire-arms, iron wire, foi the manufacture of nails, parts of machinery, unfinished, as fire boxes for locomotives, boiler bottoms of copper, " '^/ for sugar refining, copper tubed for locomotive boilers, ' ^ iron tubes for steamboat boilers, steel springs for railway carriages a.nd rough wheels, tires and #sles for locomo- . ' tives are admitted temporarily free of duty, to be re- ':^^ '| '> exported after completion of manufacture. ■:—:.--—-•. * '. ^' •■ • ITALY. j,ilvw/ -''- Oast, pig, or fragments, filings, or dross Free. " manufactured, plain Owt. 1 7i " " polished, turned, or ornamented with other metals " 1 lOJ " chairs for railways " 3 Of 1st fusion, bars, rods, &c., any form or size " 1104 Wire of less than 7 millimetres in thickness " 3 3| NoTB. — Wire of 7 millimetres and more in thickness, how- ever drawn, pays as iron of first fusion. Bails for railways, of iron or steel " 5^ Of 2nd fusion, plain " 4 8 " ornamented with other metals " 6 7 Anchors, anvils, ploughshares, and coulters " 2 Sheets of 4 millimetres and more in thickness " OIK " of less than 4 millii^dtres in thickness, and tubes " 3 9 Tin plates, not manufactured " 3 9 " manufactured, or with small ornaments of other ,.- ^^o metals " ' "0 6 1 Steel : In bars or fragments " 6 7 Boiled in sheets or plates " 6 7 Wu;« " 9 6 Manufaotured " 9 6 Springs for carriages, &c " 6 1 Instruments and tools for mechanics and agriculture " 8 9 Surgical and mathematical instruments " 4 0| MjWaar 4 66 '"♦li Outlevy It ^,,,. , I ,, 1. T^ble, pocket, "and pen-kid Vefi, wit^ ^ipidjiei of wWle- , bone, horn,' fine wood, boine, or common metal, as . .. well aa loisson .,....,. ......Owt. 9. A-nivea of all kinda, with handles of ivory, motlier-of-,., ., ,^ , pearl, or other fine materials " Machinery : SJMapi Engines, exclusive of the boilers : Lpppmotives andniarine engines V, ylixea^nnnes.. — Maoh^ery for for agriculture, manufactures, and arts, &c. Maolnneiy spinning cotton, Imen, thread, &c " Steam boue^. &o., of sheet-iron, cylindrical or spherical... ," of sheet-iron, tubular « « (I f( , of steel, all kinds , " ^^, I|istilling apparatus " Arms and ammunition : Bayotnets " Barrels, for guns... Each ^ ,. ** ■ for pistols " Ouns, of legal caU)>re. " " fowling pieces , Each Pistols " Blades of swords j^pA. sabres : Gilt or Damasoiised . Each Common ....,,......,> Cwt. Sabres and sworcls, mounted : With guards oi^st/^el ^ Each " " orsilyer " " " " of sUver, gUt " " " of common metal, plain " " " of common metal, gilt or silvered " Gunpowder, large grained Cwt. " smsJl grained '' £ I. d. 10 4 2 8 '2 2 ^ 2 6^ 1 7 2 10 2 5 3 3 4 IM 4 0} 9 6 11 3} 1 10 bri. , 2 14 4} 11 4 2 1 6 7 8 4 1 41 2 9| 1 12 6 SOU SWITZERLAND. Iron and steel : Pig and refined (maz^e), old broken iron, and steel in pigs, &c Iron for the construction of machines and ships, including half-round and flat bar-iron, angle and T-iron, rounds of 2^ inches (Swiss) and above in diameter, square bars ^ and plates of four inches and above in thickness > Bails for railways Plates of large size, hammered or rolled, being of a,t least one line (3 miUim^ires) in thickness, for the construc- tion of machines and of ships, and common sheet-iron t of the same thickness, weighing at least 100 lbs ( Iron pipes, called Perkins ,.....,.,.,.. Iron or steel, forged, drawn, or rolled, not otherwise enum- 1 erated , Iron and steel wire Tin-pjate and sheet-iron, coppered, zinced, or coated with lead II Anchors ,..,......,.. „ Railway chairs, fish-plates, &c. Irop and steel wares : \/^ .• Wares of cast iron, plain, tinned, enamelled or varnished, . siboves and heating apparatus of ^f§i i^o^, detached parts of maolunes of cast ircn, policed, Med, &o., or not, and large cast iron statues Cwt. 2| « 0- 2^ « 2i (( 2 « 2 <( 9^ (( 1 2j n i; 2 (( 1 7i (( 9 I; ^ tt 9| i TABLE OF yfElJ^B^, U^^]^m. ASD MONET. W; °Jr^ u 0' 2 lOl S ' d** Artioles of wrought iron oriteel, rough, not polished or var- niahAcL .'..../.......'..'. .■..'^V..v...^.V.. ...'.....'..'. .If...' W Artidel MuMt iron , famished, enaifielled or tinned Artioies of wrought iron or steel, painted, polished or var« nished .ir.V.7 " Cutlery of tJu idnds : ........ .........'. . ;■. ....v. • " Oarriitge springs, not polished nor painted ..... ....;....■....■ ' " " " not polished or painted " 6 6'*' IiutrameiM>*> oi^oniioal, optical, mathematioal, &0.. '' 1 7i *f«rwi;r '^* su^eal ! ."......3:... '* Q 6. 6 Machines and deutohed parts thereof, all kinds ....;;....,.... " AmULMEULammunition : Arms, of all kinds, and parts thereof. 6 6 6 6, 0' 6'' S' 2*10^ I V 7| Gunpowder Prohibited. 1 7i TABLE OF FOBEION WEIGHTS, MEASURES, AND MONET, WITH THE BjNGLISH EQUIVALENTS. Kilogramme^ Hectolitre, M^tre carri^, OlBMANT : — Tonne, Centner, WUaHTS AND MXASCBSS. 2*204 lbs. Avoirdupois. ) S2>16oz. Troy. J 22gaIlonai 1*19 Square yards. MOKBT. Franc. [ 2*204 lbs. Avoirdupois 1*09 yards, 22 gallons. 33075 lbs. Avoirdupois. 110*26 " " { 1607*71 oz. Troy. y .^ HD :— Pond, .Kilogramme, Ell hectolitre, Bbloium, — Si^e 1^ J^Vance, Italy : — Kilogramme, 2*204 lbs. Avoirdupois. ) " 32 16 0Z. Troy. J 3-215 oz. " '22 gallons. 2*2 " 22. " *039 inch. 1'19 square yards. 1-309 cubic yards. : ')^ \l«"> Hectogramme, Litre, Dekiditre, Hectolitre, Millimetre. M^tre canO, M^tre cube, l^wn^BLAin) •-^, Quintal, 9pU (iQoh), 110*25 lbs. Avoirdupois. ) lj607*71 oz. Troy. ^ J 1*1 inch. Thaler of 3Mark£ Worui Lira Franc "tit 8 Q. I. a • 1 «*•«»■ 158 THE TARIFF HAND-BOOK. '^ [ .I- IMPORTS AND EXPORTS-CANADA. The following tables, relative to Canadian Imports and Exports daring two specified periods of years, are taken from pages v, vi, xii, xiii, xiv, xv, xvi, and xvii of the Tnide and Navigation Returns for the fisisal year ending June 30th, 1877. No. 1.— Value of total Exports, Imports and Goods Entered for Oonsump- tion in the Dominion, with the Duty ooUected thereon, for ten years. Total Export!. Total Imports. Entered for Consump- tion. Duty. Yew endins SOtb Jane. 1868 f 57,567,888 60,474,781 73,573.490 74,173,618 82,639,663 89,789,922 89,351,928 77,886,979 80,966,435 75,875,393 1 73,469,644 70,415,165 74,814,339 96,092,971 111,430,527 128,011,281 128,213,582 123,070,283 93,210,346 99,327,962 S 71,986,306 67,402,170 71,237,603 86,947,482 107,709,116 127.514,694 127,404.109 119,618,65-' 94,733,21G 96.300.483 • oto. 8.819.431 03 do" do 1869 8,298,909 71 do do 1870 9.462,940 44 do do 1871 11,843,655 75 do do 1872 13.045,493 50 do do 1873 13.017,730 17 go do 1874 14,421,882 67 16.361.382 12 ,do do 1876 do do 1876 12,833,114 48 19 RiM 4K1 no dp do 1877 Aggregate for ten yeara 762,300,097 998,046,100 970,852,798 119,652,991 56 No. 2. — Value of Exports, Goods Imported, Entered for Consumption and Duty Collected, in the Provinces of Ontario, Quebec, New Brunswick and Nova Scotia, for the following years : — Total Exports. Total Imports. Entered for Consump- tion. Duty. Yew ending 30th June, 1868 9 57,567,888 60,474,781 73,573,490 74,173,618 80,642,015 87,750,5'^ 86,711,413 73,164,748 76,774,941 70,907,803 9 73,459,644 70,415,165 74,814,:J39 95,838,908 108,697,928 124,902,934 122,422,458 117,322,425 87,076,194 94,487,130 9 71,986,306 67,402,170 71,237,603 86,661,145 104,921,876 124,408,988 121,588,478 113,916,740 88,670,137 91,537,980 $ 8,819,4;tl 8,298,909 7 i 9,462,940 44 11,827,932 53 12,626,253 12 12,667,608 07 13,798,468 16 14,452,030 .38 11,789,892 89 11,653,476 17 do do 1869 do do 1870 do do 1871 do do 1872 do do . 1873 ;... do do 1874 do do 1876 do do 1876 do do 1877 Aggreifftte for ten years 739,740,789 969.437,125 942,330,423 116,396,833 10 'i " IMPORTS AND EXP0BT8 — CANADA. 160 1 VALUE OF GOODS IMPORTED FROM GREAT BRITAIN INTO CANADA AND ENTERED FOR CONSUMPTION IN EACH YEAR, FROM 1872-3 TO 1876-77 INCLUSIVE. 1872-73 1873-74 1874-76 1876-76 1876-7J Dutiable Ooodi < 47,497,034 21,026,742 t 47,789,220 16,288,217 t 49,239,119 11,107,948 1 32,386,482 8,348,778 32.916.776 Free Goods 6,666,468 Total 68,622,776 63,076,437 60,347,067 . 40,734,260 39,672,289 Note on page XIII. — The value of ooflfee from-Great Britain consumed in 1872-73 waa $95,482 ; and in 1873-74, $131,307. The whole of the former, and $116,983 of the latter, being included in the amount shown as the total value of free goods. The total value of tea entered for consumption in 1872-73 was $3,287,318, of which $3,285,476 is included in the value of free goods. The consumption of 1873-74 shows the diminished value of $1,716,793, of which $1,418,267 is also mcluded in free goods. The reason for the grea^ apparent excess of consumption in 1872-3, is found in the re- peal of the duties on 'ida and coffee, which caused all of these goods in warehouse to be entered out free. The excess of free goods imported from Great Britain in 1872-73 and 1873-74 is aocounted for chiefly by the large supplies of railway iron (received, and by tea and coffee being then free, also by metals of various kinds being included, which were sub- sequently transferred to the list of goods chargeable with 5 per cent. duty. VALUE OF GOODS IMPORTED FROM THE UNITED STATFS INTO CANADA AND ENTERED FOR CONSUMPTION IN EACH YEAR, FROM 1872-73 TO 1876-77 INCLUSIVE. ]■ \l ! I f, .•...,, 1872-7Ji 1873-74 1874-76 1875-76 187&-77 7n/ Dutiable Goods 16,678,80.-. 31,056,873 • 21,103,366 33,179,716 22,023.666 28,782,155 9 21,3:J4,613 24,736,420 $ 23.510.846 Free Goods 27,801,823 Total 47,735,678 64,283,072 60,805,820 46,070,0«3 61,312,669 . Note on page XV.— Ooffee^to the value of $213,689 in 1872-73, and $73,246 in 18T3- 74 i and tea to.the value of $2,822,846 in 1872-73, and $470,282 in 1873-74,'are included in the total value of free goods in addition to the amounts included in the totals of dutiable goods. Note by the compiler. — Before July L 1872, duties were charged on tea and coffee imported into Canada, from all countries Aike. From that date to January 1st, 1873, these articles were free from all countries alike. From January 1st, 1873, to May], 1874, tea and coffee imported from the United States were liable to 10 per cent, duty ; being frne from all other countries ; but on the latter date the duties on these articles, impose y the Customs and Excise Act of that y^ar, took effect, and the differential dviiij af st the United States was abolished. These dates must be remembered in readii' a figures given in the two tables of imports n«zt above, and in the one ne^.c foU. 109) TBB ! TASirr HAND^«00iE.s YALUB OF GOODS IMPORTED FROM COUNTRIES OTHER THAN GREAT dLUSIVE. m EACH TsaH, mm^m2W » ] 1872-78 1873-74 1874-76 1875-7f 1876-77" DntiabltfGoodi • 7,022,377 4,?(<3i808 7,339,964 2,704,706 6^875,727 1,690,013 • 6,518,202 1,410,723 4,489 148 926,^^27. Total 11,266,180 10,044,660 ... 8,465.770 7,928,926 6,416,575- Note on page XYII.— Ooffee to the value of 9114,876 in 1872-73, and ^107,164 in 187&-74 ; and Tea to the value of $1,663,061 in 1872-73, and 91,066,921 in 1873-74- axe'iidHidcidWt&d'tdtal vAlue of fred goddii: in additiun'tothe^aitoaiitiittdvdfidiD the t6titk of *di«i&ble goods. BEITISH IRON DUTIES FOR 147 YEAHa 1%6 fbllowing fignres show the varying import duties on foreign iron, levied' by the British Government during a period of 147 year8*>-1679 to 1825 indhapv sive. They aMf'taktto frdm an article in' the New York Tribumaf December Bi,*- 1866, which has been extensively republished, both in the United States and in Canada. As far as the compiler of tue present volume knows, the figures given have never been challenged ; and it may be assumed that they are true to the record : Tear. Duty per ton. £ 8. d. 1679. 10 1710 InBritish vessels 2 1 6 " Foreign " 2 10 10 178? 179(JL. 1797. 179«. 1803 1804. 2 16 3 1 3 4 2 9 7 3 15 6 4 4 4 17 4i 1 Year. 1806. 1806. 1809. 1813 . Duty per ton. £ s. d. , ;'. 6 6 5 7 6i 6 9 10 6 9 10 1819 In British veasels 6 10 0' " Foreign " 7 18 6 Small sizesjhammered iron 20 Hoop iron 23 16 1826 As m 1819. lif 1826 the prices of iron per ton were as follows in the countries named :^-France> £^ Hk. ; Sweden, £13 ISs. ; Belgium, £16 14b. ; Russia, £13 Ids. ; Germamyf £16 14». ; England, £10. In 1826 the English duty on bar iroi was reduced to £1 lOs.^: and on hammered rods, small sizes, to £6 : while hoop iron remained at £23 lOs., and pig iroc at ' 10s. per ton. ^ ^ 17% Pi^iament prohibited the expomtion ox tools, engines, models, or plan*) of moidlilneil used in the manufacture of iron, under the penalty of one yew's impriBoi»t< ' meiit of the diipper, £200 line, confiscation of the articles shipped or intended to IW . sh^j^ ; ai'fifi^ of fL'OO on the master of the vessel ; and the same on the custom hons*' ^ officeraL who were' to be dismissed, aUd be tilereafter ineepable fnrev '^ of holding ofllecr- For eimiiing irbn iM'brkmen otkt of Eiigland the Mni^ was one year's imprisoniBeiilr"- an^ £600' fine for eVe«ry vorkniiiin so enticed ; the fine to be doubled for the seoondit offence. Ir 1796 the Act prohibiting the exportation of tools and machinery wii#i made perpetual In 1796 England had 121 furnaces, and made 124,879 tons of iron } and in 1802, 168 furnaces, msJcing 170,000 tons annually. In 1818 the production per annum had risen to 800.000 tons. -^*,-A^.— ♦-« ^^^rf•'^■^*■ ■*»%'■■ .,.^^,. '^|^y ■ MPh^ - ton. d. 5i 10 10 e raj * t^fjfw^'lt-'- tr—Jf^^ ■*0^t U.*^A^' *>.« ' *fa^.4^, ./»»■>* I I .;Si-/^. . -.-.(-ifct^VV. • CANADUX^-CTTBTOMB^TinCTf? 1879. l«Di CANADIAN CUSTOMS TARIFF, 1879. An Act.to alter the Duties of Cttsionis> and Excise,, with \h» Tariff of .^ Duties payable under it. {In/oru OH 1 5th Martht \SU 9 ; amnUd\ td^ 1 Btk Mdy,) Her MAJESTY) by and with the advioeand ooneoaitofithA SeQate^«ndtHoa«e«i of OoiDUions of Canada, enacts as follows :-<> I! So much of dl Acbl and parts or schedules of Acts and of all Orders io,, Oouncil, as imposes any duty of customs upon goods (whieh word shall* for aU, the purposes of this Act, have the meaning assigned to it in the Act parsed iQ„ fortieth year of Her Majesty's reigtf and intituled, "An Act to amsnd and consoli- daU the Acts respecting the Custom^'), or exempt goods from Customs. duty when, imported into Canada, or is in any wise inconsistent with this Act, U hereby re* pealed, but any power conferred upon the Governor in Council by the Act last cit^d, (40 Vict cap. 10) to transfer dutiable goods to the list of goods free of duty; is not hereby abrogated or impaired : — and in lieu and instead of all other, duties of Customs upon goodi^ imported into Canada, there shall be raised, levied^, collected and paid upon the goods enumerated in Schedule A to this Act, or re- ferred to as not enumerated therein but charged with duty, imported into Cana- da or taken out of warehouse for consumntion therein, the several duties of Cus-- toms set forth and described in the said Schedule A, and set opposite to each, respectively, or charged on them as not enumerated ; subject to the. provisiooa hereinafter made. 3i The goods enumerated in Schedules B and C may, subject to the provifliou»> and conditions therein mentioned, be imported into Canada or taken out of ware- house for consumption therein, without) payment of any duty of Customs thereom 3. The goods enumerated in Schedule D shall not be imported into Canada^, under the penalty therein mentioned, and if imported shall be forfeited and forth- with destroyed. 4i The value of all bottles, flasks; jars, demijohns, carboys, casks, hogsheads, pipes, barrels, and all other vessels or packages, manufactured of tin, iron, lead, zine, glass, or any other material, capable of holding lie* aids, crates, barrels and' other packages containing glass, china, crockery, or earthenware, and all pack<' ages in which goods are commonly placed for home consumption including cases in which bottled spirits, wines, or malt liquors are contained, and every package, being the first receptacle or covering enclosing goods for purpose of sale, shall, in all cases not otherwise provided for, in which they contain goods subject to an ad^ vcUorem duty, be taken and held to be a part of the fair market value of such goods for duty, and when they contain goods subjeci> to speciiic duty only, such padbtgeis shall be charged with a duty of Customs of twenty per centum ad vaft oftn^ to be cemptited upon their* origitaal cost or value ; and all or any of the alM'«H»'padiAgei'de«erihed aa eapablb of holdihg liquids, when containing goodil enmit^t fWrnrdtityr undbr tRift Act', shall' be charged with a duty of twenl^ per MMt«mi(ttf Mifi>nMl ; but); all packager notr h«reim>ef(yre specified^ and' not here* 162 THS TABIFF HAND BOOK. in specially charged with or declared liable to duty under regulations and being the usual and ordinary packages in which goods are packed for exporta- tion only, according to the general usage and custom of trade, shall be free of duty. 5. On all goods imported into Canada, subject under this Act to ad valorem duty, upon which a drawback of duties has been allowed by the (Jorernment of the country where the same were manufactured, the amount of such drawback shall, in all cases, be taken and considered*. to be a part of the fair market value of such goods, and duty shall be coUected thereon ; and in cases where the amount of such drawback has been deducted from the value of such goods upon the face of the invoice under which entry is to be made, the Collector of Customs or pro- per officer shall add the amount of such deduction and collect and cause to be paid the lawful duty thereupon ; and the fair market value of all goods imported into Canada shall be understood to be the ordinary wholesale price at which the same are sold for home consumption in the country where they are purchased or manufactured, without deduction of any kind |}ecause of any drawback paid or to be paid thereon, or because of any special arrangement between the seller and purchaser having reference to the exportation of such goods, or the exclusive right to territorial limits for the sale thereof, or because of any royalty payable upon patent rights but not payable when goods are purchased for exportation, or on account of any other consideration by which a special reduction in price might or could be obtained : Provided that nothing herein shall be understood to to apply to general fluctuations of market values. 6. Any or all of the following articles, that is to say, animals of all kinds, green fruit, hay, draw, bran, seeds of all kinds, vegetables {indHding potatoes and other roots), pUmts, trees, shrubs, coal and coke, salt, hops, wheat, peas and beans, barley, rye, oats, Indian com, buckwheat amjd all other grain, flour or meal of any other grain, butter, cheese, fish (salted or smoked), lard, tallow, meats (fresh, salted or smoked), and lum- ber, may be imported into Canada free of duty, oral a less rate of duty than is pro- vided by this Act, upon Proclamation of the Governor in Council, whichmay be issued whenever it appears to his satisfaction that similar articles from Canada may be im- ported into the United States free of duty, or at a rate of duty not exceeding that pay- able on the same under such Proclamation when imported into Canada. 7. If at any time any. greater duty of Customs should be payable in the United States of America on tea or coffee imported from Canada than on tea or coffee im- ported from any other country, then the Governor in Council may impose on tea or coffee imported into Canada from the said United States an additional duty of cus- toms equal to the duty payable in the United States on tea or coffee imported from Canada : Provided that teaor coffee imported into Canada from any country other than the said United States, but pc ng in bond to the United States, shall be taken and rated as a direct importation from the country in which the tea or coffee was purehased. 8. An allowance may be made for deterioration by natural decay or breakage upon all perishable and brittle goods imported into Canada, such as green fruit and vegetables, crockery, china, glass and glassware, provided such damage is found to exceed twenty-five per cent, of the value thereof upon an examination to be made by an appraiser, or proper officer of customs, at their fir^ landing, or within three days of such lauding ; out such allowance shall be only for the amount of loss in ms and sxporta- i free of valorem meat of rawback :et value ) amount the face 18 or pro- use to b« imported rhich the shased or paid or to teller and isive right able upon ion, or on ice might irstood to inds, green ther roots), I, ryey oats, ain, butter, ), and lum- han iapro- ly be issusd nay be im- 7 thai pay- ->-.. a— — ■f ■-■ -h-^ the United coffee im- OQ tea or |uty of ous- >rted from iptry other ,■ 1, shair be ja or coffee or breakage In fruit and 1 ie found to 1 to be made jrithin three U of loas in -^~1fr~-r- ■: <«. --*.. Mi.-, ¥■•-'-• ■^■•- ••— -Wi^«..wfc^*^^tt ^.v thei ■■" : ■■■"•' — — ftilf - • -■■ ■■ — ■ Mil "^"^ . ■■ "' ' _ S ■ ■"■" "" -:-;-"■ - Brl " ■ -'" """" "■" '■ fair „^.-- „.- ^-.^.... porl CANADIAN CUSrrOMS TABIFF, 1879. 168 exoess of twenty-five per cent, of the whole quantity of snoh goods contained or in- cluded in any one invoice ; and provided the duty has been paid on the full valae thereof, a refund of such duty may be allowed and paid in the proportion and on Ailfilment of the conditions above specified, but not otherwise, on application to the Minister of Customs. 9. In determining the dutiable value of goods, except when imported from Oreat Britain and Ireland, there shall be added to the cost or the actual wholesale price or fair market value at the time of exportation in the principal markets of the coun- try from whence the same has been imported into Canada, the cost of inland trans- portation, shipment and trans-shipment, with all the expenses included, from the place of growth, production or manufacture, whether by land or water, to the vessel in which shipment is made, either in transitu or direct to Canada, subject to such regulations as may be made by the Governor in Council. 10. The (Governor in Council shall from time to time establish such regulations, not inconsistect with law, as may be required to secure a just, faithful and impar- tial appraisal of all goods imported into Canada, and just and proper entries of the actual or fair market value thereof, and of the weights, measures or other quanti- ties thereof, as each case may require ; and such regulations, whether general or special, so made by the Governor in Council, shall have the full force and authority of law, and it shall be the duty of the appraisers of Canada and every of them, ' and every person who shall act as such appraiser, or of the Collector of Customs, as the case may be, by all reasonable ways and means in his or their power, to ascer- tain, estimate and appraise the true and fair market value and wholesale price, (any invoice or affidavit thereto to the contrary notwithstanding, ) of the goods at the lime of exportation, and in the principal markets of the country whence the same have been imported into Canada, and the proper weights, measures or other quanti- ties, and the fair market value or wholesale price of every of them, as the case may require. 1 1. No refund of duty paid shall be allowed, because of any alleged inferiority or deficiency in quantity of goods imported and entered, and which have passed into the custody of the importer under permit of the Collector of Customs, nor because of the omission in the invoice of any trade discount, or other matter or thing, which might have the efiiect of reducing the value of such goods for duty, unless the same has been reported to the Collector of Customs within ten days of the date «f entry, and the said goods have been examined by the said Collector or by an appraiser, or other proper officer of Customs, and the proper rate or amount of reduction certi- fied by him after such examination ; and if such Collector or proper officer reports that the goods in question cannot be identified as those named in the invoice and entry in question, then and in such case no refifud of the duty or any part thereof, shall in any case be allowed ; and all applications for refund of duty in such cases shall be submitted, with the evidence and all particulars, for decision of the Mini- ster of Customs, who may then order payment on finding the evidence to be suffi- cient and satisfactory. 12. The whole or part of the duty of thirty per centum ad valorem imposed by this Act upon wines imported into Canada, may be remitted upon proclamation M Governor in Council, which may be issued whenever it appears to his satisfaction that the Governments of France and Spain, or either of them, have made changes in their tarifb of duties imposed upon articles imported from Canada in reduction or repeal of the duties now in force in the said oountries. ^5 '.■jv ' im}\mmiJnt»iMiMi,^h»ftim 1«*. xpifi^TAwyF, HAIW.BOPJ!^, 18,. IvJ4w.pf •a.B;X9M«.d«a5^H^ptJwnW.ff>>frT::0^^^ bo„ipMf»*«t .'fiW ■•miU Ml inpoM, l^Tied ,aD4 ooll^t^d upqo, eyfiry, g«j|/^,n„of, t^^. stifpglhof.propf by Sykes'. nydrpiqet^r, apd ao in.proporUon f9r a^ gr©aU(j;.pr,". leintntreog^h of spirits, tb9 m8Qufa9t[i;^^bC wjbijolii has not be«|D„wJioUy oom{||p^^ or upon whioh the daty has not been paid before the oomlag iDjiofoj^.o^. ^'^fflf^'fttlu tioD, an excise duty of one dollar. >>.... U,.. Id lieu of a^ E^^pi^e datiea-r-ezcept liofypfle fees— po,7 o^ h^j^U^orp^imj/f^iif^ on iQfilt, there shall b|9 imposed, levied and ooUf^pted on e,yery,pqviiidof,ina}l|n^^e^ aQdi^oigh^ <>s remQyed fh)m the kiln, ancL upom which the duty li^a njpti been p»i^^ b^f^re the coming ipto fqirp^. of t^is |Sf!0tion„ an .E^^fse di^tjy of one ce^i. 1(». UpoD.,all stockd of nf^tf liquor held by Lioenffed Br9wei;8 at the time of tb^, coming into force of this section, a. dri^wbaok. m^y be p||idrOjqi„the ma|t oon^ined^m^ luch stock, equal to the duty paid thereon in excess of one cent, per pound, and th9,<|^tity of malt oontainc|ci,in such stocks of malt li^^up^, shall be determiD/CMl uv4w. the existing departp^enti^.regulatioQS for (determining; th^ qQ^i|^|iity of i)]|a!|^^ cQiiMdq^d.in malt liquor. 16. In lieu of all Expise duties— except license feea^-nowiiiaposed oaTobacopi, kpQWA, t^ " common Qapadian twi9t," otherwise called " tfbac blanc en toi^. qu^te," b«ing the unpressed leaf rolled, apd twisted, and made wholly from raw^, tobaopo the growth of Canada, and upon raw leaf the growth of Canada, thei;et, shall, be imposed, levied and coU^jcted on every pound, or les9 quantity than a. pomid, an Excise duty of four cents, 17. The foregoing sections of I tbis, Act shallibe held tp have come in(o forfMu and the duties mentioned therein and in the scheduled to this Act shall bo h^ldi to have been imposed and to have been subatitutedfor those imposed by any Acis, or parts of Acts theretofore in force, on and after the fifteenth day of March, i^. the present year of our Lord, one thousand eight hundred and seventy-nine, and to have been payable on all goods imported or taken out of warehouse for con- sumption upon or after the said day, or becoming subject, to the duties of ExoisQ on and after the same under the next preceding four sectionf. 18; The Acts now in force respecting the Customs and re^>ecting Inland Rev-^ enue and Excise, and all regulations lawfully made or to be made under them reepeetively, shall apply to the duties imposed by this Act, except in so far only aa they may be inconsistent with this Act : and all words and expressions used io tUs Act shall have the meaning assigned to tiiem in the said Acts respect- ively : and the said Acts respecting the Customs and Inland Revenue and Ex- cise shall continue to apply to any duties accnied under enactments hereby re- pealed, which may not have been paid before the day last mentioned, and to all bends, penalties or forfeitures or proceedings relating to or resulting from such noB-payment, or the non-observance of any enactment or provision of law re- specting any such dutien ■■"r^. >»^« -I.J41IUIIW iwtu^ T "nw 'yj s m ' " tM.. **Mt ^Mi^ifcw y ■!■ I i i »»«i *■ . < /" ■' **■' ' L '**M i^l ri:r^'^T '• ij ' ■-♦♦■n— ^*w» !■*.>,-. *..*.-. ■ " ,■' ^ ■■•4 - .'-^>.^^J,f. : ■«ii-,*.HV-' •^■-'*-■ ■'"-f', -, 'ywy'**' -■^•r ■•v«*^t»» .■ — 4'-?"*"' -h-y*'* ,-MvA>>iU«* d Bx- to all such iw re- * ■■>,' • # ka^iju : r^ >..-*. U ..«- MA fM<^.«^ ■ .■»y-m^t^^.'--, -**-- i i*^ . yf;ir f f ^ ^ " ' in» | ' . »< ; iy >—"'i 'i f» f ■»»*>»■■ ^ I'ly^fr'' • •*1 -ft^. «."■('-. Mmi«..i^<^ -.. -,.^->*.V.^-Ji-,-;r., y '■!-■*'» ■ ■ -* -♦T— ■««^N«. T-'-t"-'^ ■'■-- oAsktika ttktdititixttr, 1879. ^1165 SCHEDULE A. t-l A,[ GOODS SUBJECT TO DUTIB3. y Aoid, Sulphuric, half a cent p«r pound Aoetio, twelve a«nta per Imperial gallon Muriatic and Nitric, twenty per cent ad valorem. . But Carboyi containing acids shall be lubject to ' the same duty as if empty. Agricultural Implements, not otherwise herein pro- vided for, twenty-five per cent, ad valorem Ale, beer and porter, when imported in bottles (six quart or twljlve pint bottles to be held to oon- [ tain one Imperial gallon), eighteen cents per Im- perial ^lon Ale, beer and porter, when imported in casks, or otheirwise than in bottles, ten cents per Imi>erial gallon Animals, living, of all kinds not elsewhere specified, twenty ]>er cent, ad valorem Artificial Flowers, thirty per cent, ad valorem Old CaniAdfan Duty. Free. 0. p. c. p. lb. N«w Canadian Duty. J Babbit liletal, ten per cent, ad valorem Billiard ^bles, witnout pockets, four feet six inches by nine feet, a specific duty of twenty-two dollars and fifty cents each On those of five feet by ten feet, a specific duty of twenty-five dollars each On billiard tables with pockets, five feet six inches by eleven feet, a specific duty of thirty-five dol- ' lars each And on those of six feet by twelve feet, a specific duty of forty dollars each And in addition thereto ten per cent, ad valorem ; each table to include twelve cues, and one set of ' four' balls', with markers, cloths, and cases, but no pool balls Blacking, shoe, twenty five per cent, ad valorti .... Books, printed, periodicals and pamphlets, bound or * in sheets, not being foreign reprints of British copyright works, nor blank account books, nor copy-Dooks, nor books to be written or drawn upon, nor Bibles, prayer-bociks, psalm and hymn books, six cents per pound British copyright works, reprints of, six cents per pound, and in addition thereto twelve and a-half per cent, ad valorem N/Bioles, prayer-books, psalm and hymn-books, five per cent, ad valorem Books, periodicals and pamphlets imported through the Foat-Office, for every two ounces in weignt or fraction thereof, one cent •Blank books, bound or in sheets, twenty five per cent, ad valorem Printed^ lithographed, or copper, or steel pl*te ' Uill-h'eads, demies, receipts, drafts, posten, cards, commercial blank forms, labels oi ertoy description, " adveitbing piotu^ or pictorial show-cards or bills, thirty per cenL' adwalorem.. 'Advdr^sing paUpblMfe, one aoUai^ per hundred Maps and charts, twenty per cent, ad vdhnm Printed music, tomid or in sheets, six'^ents-per ■ pbtind .....; Puying-oards, thirty per cent, ad taiorein 17ip.ct 18 a p. I. g. 12 Ot p. I. g. 10 p. ct. 17i p. ct. 174 P- ot. 17i p. ot Hi p. ot. 17ipot 17i p. et 17i p. ot. 6 p. ct. liftpot 6 p. ot. 6p. ct 17i p. ct Vlk p. ot Free. 17i p. ot 17ipct 25 p. ot c, 0. ao , p. lb. p. I. g. p. ot. Amerioan 26p. ot 18 o. p. I. g. 10 ) a p. I. g. 20 a p. w. g. 'ifi p. ct. 30 p. ct 20 p. ot GOtotiOp. et. 10 p. ct. 20 p. ct •22.00 Mp.ot •25 36 p ot. •35 36p.ot •40 31 pet A 10 p. ot. 26p. ot } 6 c. p. lb. 6 a p. lb. &12ip.ct 5 p. ot 1 c. for 2 OS. 25p. et 30 p, ct •1 p. 100.1 20 p. ct 6 0. p. lb. 30 p. ct. Free. 6o. toSOo. p. lb. Free. «3Sp. lb. USp. ct. )p. ct ) p. ct. p. lb. 0. o60p. ot. p. ot. , p. ton^ ) p. ct. . p. lb. >p. ot i_V.-UVar»»~ - -f—T . >-* .M«-^« .~^.^*„»J*; »,-X.h.... *"e*","f "*«* " "'vr'!^ " ^ " f^ ' '^*M^W./li».JM. _ l-,'-. T,./,-> rJ/-*t' ■-- ^»i,»i', ;.ji-». fD^lj *»— »"«.^w. «.,., j,i_l..l.,.«..-vi«t*-..«-j^JrtiW>ft. .i* ■-■ . , ^ .♦..^^;y .j^p,^,^^ ^t«pt., L^. .,^.. ■XI-^-— ■■ ->^-^^ ■■— '■ *r- , < -vBfti o^ i j u i j ii i ,«■- C-Zy" : H .Vi^-- Vf»,-t*«|,i-.#-». r- rr V. !■■■ fr V-".T,-_t;ir''.*^»H . i. .t*-4Vf>*' -V-»— t*)(,;»^.H»i^»**«^. . : ' . '■. -'"i ■■- . - iitM"^ r*^ -^.■■'v-"-t* *»'ii4.fc.i- (i.i*,_^- \f.-^l-. .<-*, _».A.. * ,■ f ■ CANADIAN CUSTOMS TARIFF, 1879. 167 GOODS SUBJECT TO DUTIES. Ooffee, green, two cents per pound ....'. Ooffee, roasted or ground, and all imitations of and subatitutes for, three cents per pound Coke, fifty cents per ton of 2,000 pounds Copper, old and scrap, in pigs, bars, rods, bolts, in- gots, sheets and sheathing not planished or coated ; copper wire, round or flat ; and copper seamJess drawn tubing, ten per cent, ad valorem Copper rivets and burrs, and all manufactures of copper not elsewhere specified, thirty per cent. ad valorem Cordage for ships' purposes, ten per cent, ad valorem Cordage, all other, twenty per cent, ad valorem Corks, and other manufactures of cork-wood or cork- bark, twenty per cent, ad valorem i.V : 4>i< w< OOTTON, MaNDFACTUBWS OP, VIZ :— ' Grey or unbleached and bleached cottons, sheet ings, drills, ducks, cotton or canton-flanneln, not stained, painted or printed, one cent per square yard, and fifteen per cent, ad valorem 17i Au cotton jeans, denims, drillings, bedtickings, ginghams, plaids, cotton or canton-flannels, ducks and drills, dyed or coloured ; checked and striped shirtings, cottonadesj pantaloon stuffs, and goods of like description, two cents per square yard and fifteen per cent, ad valorem 17i A^^ cotton wadding, batting, batts and warps, car- pet-warps, knitting yam, hosiery yarn and other cotton yams under number forty, not bleached, dyed or coloured, two cents per pound and fifteen per cent, ad valorem 17i And if bleached, dyed or coloured, three cents per pound and fifteen per cent, ad valorem ITJ Cotton warp, on beams, one cent per yard and fifteen per cent, ad valorem 17^ Cotton seamless bags, two cents per pound aud fifteen per cent, ad valorem 17i Cotton shirts and drawers, woven or made on frames, and all cotton hosiery, thirty per cent ad valorem 17i Cotton sewing-thread, on spools, twenty per cent. ad valorem 17i Cotton sewing-thread, in hanks, twelve and a-balf per cent, ad valorem 17i Cotton duck, or canvas of hemp or flax, and sail twine, when to be used for boats' and ships' sails, five per cent, ad valorem 17i All clothing made of cotton, or of which cotton is the component part of chief value, including corsets, tnirty per cent, ad valorem 17i All manufactures of cotton not elsewhere specified, twenty per cent, ad valorem 17i Old Canadian Duty. 2 c. p. lb. .1 c. p. lb. Free. 17i p. ct. 17i p. ct. 5 " 17i " 174 ," Drtun-tile, and drain-pipes and sewer-pipes, glazed or unglued, twenty per cenc. ad va.orem BArthenware and stoneware, brdwn or coloured, and Rockingham ware, twentj-five per cent, ad valorem . Earthenware, white, granite or ironstone ware, s,nd " ('. 0." or ci-eam coloured ware, thirty per cent, ofli valorem Electro plntnd ware. \8te Platwl Witre). Free. 17i p. ct. 17i p. ct. 174 " New Canadian Duty. 2 c. p. lb. 3 c. " 60 c. p. ton. 10 p. ct 30 p. ct 10 " 20 " 20 '• 1 1 c. p. 8. y. > and 16 p. ct. 2 c. p. s. y. and 16 p. ct. Sep. lb. 26 p. ct. 4 0. to 6 c. p. lb. & some 36 p. ct. 30 to 45 p. ot. ) 24 c. to 31 0. ] p. lb. 1 2 c. p. lb. y and 16 p. ct. Sep lb. & 15 p. ct. 1 c. p. yd. & 16 p. ct 2 c. p. lb. & 16 p. ct. Americur Duty. Fr^. 30 p. ct 20 " 124 " 5 " 30 " 20 " 20 " 2H «• 30p.ct. t i o S i\ .p 8 8p ^f h I o O 20 p. ct 25 p. ct. 40 p. ct. 168 HHE: TARiyP ; HAND BOOK. t- >.v ^•GOODS StTBJECT TO DUTIES. Essences, ' ^a. :~^f apple, pear, pineapple, rasp- berry, strawberry, and other fruits and vanilla, one dtillar and ninety cen.a per Imperial gallon, add twenty per cent, ad valorem Essential oils for manufacturing purposes, twenty per cent, ad valorem Ekoelsior for upholsterers' use, twenty per cent, ad valorem Feathers, ostrich and vulture, undressed, fifteen per cent, ad valorem; and dressed, twenty-five per cent, ad valorem Fite-brick or tiles, for lining stoves and furnaces, twenty* iJer cent, ad valorem Fish ,fresh, salted or smoked, except fish free of duty as provided by the Treaty of Washington, one cent per pound Flax fit)re, scutched, one cent per pound Hackled, two cents per pound Flax, tow of, scutched or green, one-half per cent, per pound Flax seed, ten cents per bushel Fruit, dried, viz. : apples, two cents per pound .... Currants, dates, fign, plums, prunes, raisins, and all other not elsewhere specified, twenty-five per cant, ad valorem Old Canadian Duty. New Canadian Duty. $1.80 p. I. g, 17^ p. ot. 17i " .a. m Free. ^ROIT, G«EEN, VIZ. : ,1. '^; '.•'•• Api^es, forty cents per barrel Blackberries, gooseberries, raspberries, and straw- berries, two cents per quart Cherries and currants, one cent per cjuart Cranberries, plums and quinces, thirty cents per bushel Grapes, one cent per pound Peaches, forty cents per bushel ... Oranges and lemons, twenty per cent, ad valorem . . Fruitii in air-tight cans, including cans, three cents per pound if sweetened, and two cents per pound if not sweetened Fruits, preserved in brau !y, or other spirits, one dollar and ninety c -nf ^jer Imperial gallo;: , " • <« - n Furs, viz.; " . -; • i Fur skins, dressed, fifteen per cent, ad valorem (Japs, hats, muffs, tippets, capes, coats, cloaks and other manufactures of furs, twenty -five per cent. ad valorem, Furniture, house, cabinet or office, finished or in parts, including hair and spring mattrasses, show cases, caskets and coffins of any material, thirty- five per oent. ad valorem Gas, coal-oil or kerosene fixtures, or parts thereof, thirty per cent, ad valorem Glass and Manufactdrb of, vir. : Carltoys and demijohns, |>re88«Kl bottles, flasks and |/fii«Js of every description ; telegrapn and light- tilag rod insulaitor*; and fruit jar^ and glass balls, thirty per cent, nrf rn'ornn Lamji ana elaa» litikt »i,iMi»*M, lamps and lamp ohim- Bie«, glMM for Ituiterns, lampn md gas lights, tliili% par oent. ad valorem 17i m Free. Free. p. ct. p. ct. 17i p. ct. - 10 p. ct. ]7i p. ct tl.80 p. I. g. 17i p. ct. 17i p. ot 17J p. ct. 17i p. ct. 17i p. ct. 17ip,ct. )tl.90p. Vlmp. gal. j ft 20 p. ot 20 p. ct. 20 " 16 " 26 •• 20 p. ct. 1 0. p. lb. 1 ^' 2 " i " 10 c. p. bush 2 c. p. lb. Amerioan Duty. 26 p. ct I 40 c. p. brL 2 a p. qt. 1 '•■% ' ,!•,• V, ..••AM^h^^MkAU-dBbUttMtl.'lptMllh' V ,. 46 p. «*' \4:. - —M i.iiU . 35 25 '•**.v-jfe-'i-— 4^^v;-- -^-i^i-J.., 1 ■■;,,?:«■ jfrtsf i— H^^'V!'".^-.^- CANADIAN CUSTOMS TAfilFF, ibJV. 171 GOODS SUBJECT TO DUTIES. Jute, manufftctureii of, tweuty par cent, ad valorem. . Lard, tried or rendered, two centa \)er pound Lkrd, untried, one and a-half centH per pound Lead, old and scrap, and in pigH, bars, blocks, and Bheets, ten per cent, ad valorem Lead pipe and lead shot, and all inanufautures of lead not otherwise specified, twenty-five per cent, ad valorem Leather board, three cents per pound Boots and shoe counters made from leather board, half-a-cent per pair Leather,, sole, tanned but rough or undressed, ten per cent, ad valorem Morocco skins, tanned, but rough or undressed, ten per cent, ad valorem Sole leather and belting leather, tanned, but not waxed ; and all upper leather, the French kid, fifteen per cent, oa valorem Leather as above, dressed and waxed, twenty per cent, ad valorem ^ Japanned, patent or enamelled leather, twenty per cent, ad valorem All other leathers and skins tanned, not elsewhere specified, twenty per cent, ad valorem Boots and shoes and other manufactures of leather, including gloves and mitts, and leather belting, twenty-flve per cent, ad valorem Lithographic stones, nut engraved, twenty per cent. ad valorem Malt, two cents per pound Machine card clothing.twenty -five per ce:it. ad valorem Marble, in blocks from the quarry, in rough, or sawn on two sides only and not specially shapen, con taining fifteen cubit feet or over, ten per cent, ad valorem Marble slabs, sawn on not more than two sides, fifteen per cent, ad valorem Marble blocks and slabs, sawn on more than two sides, twenty per cent, ad valorem Finished marble, and all manufactures of marble not elsewhere specified, twenty-five per cent, ad valorem Meats, fresh or ski ted, on actual weight as received in Canada, except shoulders, sides, bacon and hams, one cent per pound Shoulders, sides, bacon and hams, fresh, salted, dried or smoked, two cents per pound All other dried or smoked meats, or meats pre served in any other way than salte 1 or pickled, net otherwise specified, two cents per pound Mustard seed, unground, fifteen per cent, ad va lor em , Mustard, ground, twenty-five per cent, ad valorem. . Nats of all kinds, except cocoa-nuts, twenty per cent. ad valorem Ochres, dry, groiud or unground, washed or unwash ed, not calcined, ten per cent, ad valorem , Oils, coal and kerosene, distilled, purified or refined . naphtha, benzole and petroleum; products oi petroleum, coal, shale and lignite, not elsewhere specified, seven cents and one-fifth of a cent per gallon Old Canadian Duty. 17J p. ot 1 ct. p. lb. 1 ut. p. lb. 17i p. ct 10 " 10 " 10 " 10 " 10 " 10 " 10 10 " I m " Free. 2 c. p. lb. 17i p. ct. Free. Free. 17i p. ct 17i " 1 c. p. lb. 1 (( << 10 p. ct 17i p. ct 17i., Free. New Canadian Duty. 20 per ct. 2 c. p. lb. li '• 10 per ct 26per ct. Sep. lb. i 0. p. pr. lOp. ct 10 '• 16 " 20 " ao " 20 " 26 •• 20 " 2 c. p. lb. 26 p. ct ■v.v:-s'-fcv.; 10 " 16 " 20 •• 26 " 1 c p. lb. 2c. " 2c •• 16 p. ot. 26 " Amerioao Duty. 30 p. ot. 2 c. p. lb. 2 0. p. lb. 36 to 46 p. ot. 86 p. ot S6p. oi 16 pk ot 10 " 16 to 20 i< 26 36 " 26 " •J I, 36 Free. i.:uj\ 20 p, c 36 " ..' ( •<:.' ■■4.v(A 36 to 125 p. ct See U. S. Tariff. 10 " 1 0. p. lb. 2 c. " 86 p. ot 10 " 10 c. p. lb. and 12 c. p. lb. 2 c p. lb. about 25 p. ot 71-6cp.I.g.7l.6ap.Lg.' 16 o. p. w. gtlt ^, IMAGE EVALUATION TEST TARGET (MT-S) 1.0 I^Bsia ^ Ui 111 m-,-> 1.1 r.-^i^ " — ii& |L25 1 ,.4 1^6 ^ 6" ► 7 f. V v: y /^ Photographic Sciences Corporation 23 WIST MAIN STRUT WIBSTH.N.Y. 1 4510 (716) •72-4503 fe^I^ .^ ;V w ^^;m ni THE TARIFF HAND BOOK. ( GOODS SUBJECT TO DUTIES. C'wboUo or heary oil uwd in nuJdng woodan blook pftvementa, for trMting wood for huilding and for ndlw»y tiet, ten per ^ent ad valorem Cod UTtr. medicated, twenty per oent ad valcnm. Imrd, twenty per oent ad valorem T limned or fuuDWed, r»w or boiled, twenty-flTe per oent. ad vM/orem Nantifoot, twenty per cent, ad valorem OUve or Mbd, twenty percent ad valorem Seaune need, twenty per cent ad valorem Sperm, twenty per oent advalorem Ofldoth for floor*, etunped, painted or printtid, thirtv per cent ad valortm Opium (orug), twenty per cent, ad valorem Opium, prenwed for unoking, tive doUara uer ponnd Organa, Caunet, viz :— On reed organa naving not more than two aeta of reeda, a apecific doty of ten dollara eadi ; having over two and not over four seto of reeda, fifteen dollara each ; having over four and not over aix aete of reeda, twenty dollara each ; having over aix aeta of reeda, thirty dollara each ; and in addition thereto, ten per oent (ul mUorem on the fair market value thereof Pipe organa, and aeta or parte of aete of reeda for cabinet organa, twenty-five percent ad valorem. Paintio;^, drawinga, engravinga and printe, twenty per oent ad valorem Painte and ooloura, ground in oil or any other liquid, twenty-five per cent ad va.'orem Painte and ooloura not elsewhere apecified, twenty ' oer oent ad valorem Vv iiite and red lead, dry, alao dry white lino and biamuth, five per cent ad valortm Paper-hanginga or wall-paper, thirty per cent ad w^orem Paper, calendered, twenty-two and one-half per cent, ad valorem Paper, of all kinda, not elaewhere apecified, twenty per cent, ad valorem Envelopea and all manufacturea of paper not other wise specified, twentv-five per cent, ad valorem. ■ Paper, union ooll'-jr cloth, in aheete, notahapen, ten i>er cent ad valorem Mill boud,not etraw board^ten per centodnt/orem Paper collara, cuffa and anirt fronte, twenty-five per cent, ad valorem Peneili, lead, in wood or otherwiae, twenty-five per cent tut valorem Old Oanadian Duty. Free. 17, 1< 17, p. ct (t p. ot PUrUHIRT, IMCLCDINO ToiLR PUPABATIOITB, TU. Hair oils, tooth and other powdera and waahee, pomatums, naatee and all other perfumed prepa- rationa uaed for the hair, mouth or akin, thirty per cent, ad valorem Phoqriior bronae. in blocka, bars, ahaeia and wire, tan per cant ad valorem FUHOrOBTM, TO. : All aqnare planofortea, whether round-coraered not, not over aeven octovea, twenty-five dollara aadb; oaallclheraauareplanofortea,tlilrtydollan eaoh ; on npr ^ght ptanofortaa, thirty dollan each ; oa concert, aoni-conoert, or parlour grand niano- fortea, fifty duUara each ; and in addition toareto tab par cent ad valorem fMli «( piMMM^ tw«Bky«flir* p«r cant ad talerwm. p. ct « 174 17* 17J 17J 17J Free. 17J 17i 17i 17i Free. 174 174 174 26 •« 174 " p. ot 10p.ot SO •• SO " S5 " SO " ao " ao •• 20 " 30p.ct. 20 " tSp. lb. flO. •15. •ao. •30. ftlOp. ct asp. ot 20 " 26 " 20 " 5 " 30 " 224 " 20 " 25 " 10 " 10 " 25 " 26 " 90 " 10 " Amerioaa Duty. 17| aop. 40 90 ot « <« 90 op. w. galL 20p. ot. 26c p. g. 91 p. g. 90 p. ct 20 •• 35to45>p. oi •lp.lb. •5 p. lb. 30p. ot ftlOp-ct 96 pd ot 9 c. p. lb. 25 to 60 p. ot 3 c. p. lb. 36 p. ct. 36 " 20 to 35 p. ot 35p. ot 96 " 35 p. ot. 90 to 65 p. d. 50 p. ot. 90p.«k «riaaa xTt l|> ! ll |i » |(IIMWW*<»W»f*^*u. ok. tlp-l^ 95 p. lb. 4«i^t*4- f-^' »f««v.'*4i •v^«i«- 'v^ r^ ;« <- A w; .^JL,. 8 c. p. lb. 25 to 60 p. ot 3 c p. lb. 36 p. ct. 36 " 20 to 85 p. ot. 36p. ot 86 •• 36p. ot 30 to 66 p. «t 60p. ot K^M ^I«M- ' - 80p.«t „i .. ■ f r J i' " II . 1 .. J 1 1 ■ I »\ ii«i f i ' i !; << 1 1 I mw I ■ I Aiu.xX, ■ ,-JtrilH^^¥¥* « •7t ■^" -j ". g a<«» -iT' CANADIAN CU8TOM8 TABIFT, 1879. 178 '.GOODS SUBJECT TO DX7TIB8. PIteh (ocmI), Mid oo*! Ur, ton per orat ad mknm Plaata, Tu. :— Fniit, Ami*, lawn, Mid cnuoimtal tnea, ihniba Mid pUnto, twenty per cent ad valorem FlMter of Pm^, or gypanin, ground, twenty percent ad valorem PlMtor of Pwie, caldned or nuurafaotnrad. 16 oento per 100 poonda, or 46 oente per barrel of not orer 900 poonda Plated ware, eleotro-plated and gilt of all kinda, thirty per oent. ad «o/or«m Platea engraved on wood, and on atoel or other metal, twen^ per cent ad valorem Playing caroa, thirty per cent ad valorem Plnmbiigo, ton per cent ad valorem ; and all manu- faoturea of plumbago, not elaewhere apedfied, twentyper cent ad valorem Pomadea. French, or flower odoura preaerved in fat or oil for the purpoae of oonaerving the odoura of flowera which do not bear the heat of diatillation, when imported in tina of not lesa than ten pounda each, fifteen per oent ad valorem Printing preaaea of all kinda, fifteen per oent ad valorem Proprietary medloinea, commonly called patent me- dldnea, or any medicine or preparation of which the recipe ia kept aecret or the ingredienta j whereof are kept aecret, recommended by ad- vertiaement, bill, or label, for the relief of any f diaorder or ailment ; in liouid form, fifty ,per cent ad valorem ; and all other, twenty-five per cent ad valorem Prunella, and cotton and woollen netting, for booto, ahoea, and glove:*, ten per cent, ad valorem Pumice atone, ground or powdered, twenty per oent ad valorem Putty, twenty-five per oent ad valorem Quilla, twenty per oent ad valorem Quinine, aulphate of, twenty per cent ad valorem. . . Saila for boato and ahipa, alao tento and awninga, twenty-five per oent ad valorem Salt (except aalt impoited from the United Kingdom, or anv Britiah poaaessiun, or imported for the uae of the aea or gulf fiaheriea, which shall be fnw of duty), 'w bulk, eight centa per one hundred pounda In baga, barrela and other paokagea, twelve centa per one hundred pounda Saltpetre, twenty per cent ad valorem Sana paper, glaaa and emery pai>er, twenty per cent. ad valorem Seeda, via. :— Flower, garden, field, and other aeeda, for agricultural purpoaea, when in bulk or in large parcda, fifteen per oent ad valorem ; when put up in amall papera or parcels, twenty-five per cent ad valorem Seed, muat ard, unground, fifteen per oent ad valorem ; ground, twenty-five per cent ad valorem Shinglea, twenty per oent ad valorem Shipa and other veaaela, built in any foreign country, whetiher ateam or aailing veaada. on application for Canadian rcgiater, on the fur market value of the hull, rigging, machinery, and all appur- tananoea, tan par ctnt. ad valorm Old CaaadiaB Duty. Free. 10p.ei Ftm. 17ip.ot m " 86 " 174 " 174 " Free. 36 10 l?l 1?J 174 " Free. Free. Free. 174 P- ct- 10 " 10 " 174 " 174 " Free. New Canadian Dnly. lOlhot. 90 " 90 " 160. p. 1001b. 80p.ot 90 " 80 •• 10 " M « 18 •• 16 " 90p.oi 90 •• 90 " 90 " 36 •• 96 " 00 to 900 p. ct 60 " 96 " 10 " 90 " 26 " 90 " 90 " 26 8o. p. 1001b. 12o.p, 1001b. 90p. ct 90 " 16 " 96 •• 16p. ot 96 p. ct 90p.ei 10 Amerioaa Duty. Fm. '' 60 p. Ct It 86 " ) 60 o 90 •• •1.60 p. 100 lb. 90 p. ct Free.. 80p. ot 8 c. p. 100 lb. 19 c. p. 100 lb. io. p. lb— 2a p.lb. 90p.ct 99p.ot Krand, lOcp. -14 c. p. lU 86 a p. M. ^mm 174 Tfil TARIFF HAND-BOOK. OOODH StTBJSOT tO DUTIES. Old OaiudiMi Duty. New OHudlaa Duty. i / SOk In fht gum, not moi« mIvmumcI than linglMitnun, uid thrown ormnsine, fifteen pwoentwl vafortmjFree. Sewing aOk and mk twiit, twenqr-five per oent. w ttSornn .4 < 17ii>.et. Silk TeWeta and kll maaufaoturee of lilk, or of iHikh ■nk is the oomponent part of chief value, not elwwhere ipeoified, moojpi chunh ▼eetmanta, thirty per oent ad ca^oTHW 1| p. et SilTer, roued, and Oerman diver, in aheete, ten per cent ad valorem IVee. Slate for ronfing, twenty per cent, ad valorem Free. Slate tlaba, iquare or in speoial ihapea, twenty per oent oa valorem Slate mantels, thirty per cent, ad valorem Eiohool and writing slatee, twenty-five per oral ad valorem 17ip.ct Soap, common brown and yellow, not perfume 1, one oent i>er pound Soap, Cartile^nd white, two oenta per pound Soap^ ^rf umed^or toilet, thirty per cent, ad colomn Spelter, In blocks or pigs, ten per cent, advabmm . Spices, vis : ginger and spices of all kinds (exce .I.gal L90p.L gal L90p.I.gal 40|>.et •L80p.Lg. aad np.ei 40 •• 35 to 00 p. ot 86p.oi 36 " 40 " 40 " 40 " 1 c. p. lb. and 30p. ot 10 c. p. lb. and 25p. et U p. lb. 20toMp.e. (250. p. lb.— 20 ( 0. p. lb. 1 c. p. lb. and 20 per c— 3 c. per lb. and 20 p. 0. { i / -l-.-a^r.-'-^SSR.. AmMrioaB Daty. T m* ^ *§'i>¥ * i WI l lM iW I * B '1l » ^0W T> a' ) v«vjt, • f , -TV > »n ■•'•7' jk^ . .- *.4t'««V>>'w*4 > ' *:».n i -fr-**-^ J"!.;- I 8Bp.eli 40 •• S5to(np.ot 86p. ot 36 " 40 - 40 " 40 " !1 0. p. lb. «a 30p.ot. 10 c. p. lb. •no U l^ lb. aoto80p.«. [26c.p.,Ib.— *> I cp.lb. ; (1 c. p. lb. »nd \\ 20 pw^«--* lb. n 0- p«' *^- *"** V 20p. «• g«l 1h I ^«>-t«>-"* -• ■»,w~ Ji>>. -v•..- 'T^^^t^*^'T^ -*--—*- . *: r^r -^ ■• -^ft' ^ . ■ ♦^.*-.-- ■ ■*•*■ Hv If,... -■-.r: -: «^•- xW ' 4\i. 1. .1J«^^ > * i k U^* -i...^i ,i■.-.,—. ...- ■ - 1- %■* }> »*. •■*!■' ,.' . f H ;i / I yi ■ . «ii ny > I ...«. CANADIAN CU8TUMB TARIFF, 1879. 175 GOODS 8UBJ10T TO DUTIBS. linow of aU kinds Axoept ■pcrkling wine*, includ- Inf gfaager, onage, lamon, itnwberry, rMpbvrnr, daw And oomnt winw, oonUining tweatv'aut p«r oent. or Iam of ipiriU of the itranKtii of proof by Sykei' hydrometer, imported in wood or in bottles (tix quart or twelve-pint Iwttlee to be held to oontatu an Imperial gallon), twenty- five cents per Imperial gallon, and for each die* gree of strength in exoeas of twentv-six par oent nf spirits as aforesaid, an addiuonal duty of three cents nntil the strength reaohee forty per oent. of proof spirits ; and in addition thereto, thirty per cent, ad valorem. Champattne and all other sparkling wines in bottles containing each not more than a quart and more than one pint, three dollars i>er doseu bottles ; oontaining not more than a pint each and more than one-half pint, one dollar and fifty cents per doien bottles : containing one-half pint each or less, seventy-five cents per dozen bottles ; buttles oontaining more than one quart each shall pay in addition to three dollars oer dosen bottles at the rate of one dollar and nfty cents per Impe- rial gallon on the quantity in excess of one quart per Dottle : in acidition to the above specific duty there shall be an a<( valorem duty of thirty per cent. But any liquors imported undc the name of wine, aad containing more than forty per oent. ef spirits of the strength of proof by Sykee' hydro- meter shall be rated for duty as unenumerated spirits. Stationery of all kinds not elsewhere specified, twenty per c«Dt ad valorem Stael and manufacture* of , vis : On and after the first day of January, 1881, steel in ingots, bars, sheets ooQs, and railway bars or rails and fish plates, ti^n per cent ad valorem Shovels, si>ade!«, hoes; hay, mannre and potato forits ; rakes and rake teeth ; carpenters', coop- ers', cabinet-makers', and all other mechanics' tools, including files, edge tools of every descrip- tion, axes, scythes, and saws of all kinds, thirty per cent, ad valorem Firearms, viz : Muskets, rifles, pktols and shot guns ; cutlery, and all manufactures of Rtvel.and of iron aad steel, not elsewhere 8i)ecifie of thirteen cuinc feet 'Free. Water limestone or cement stone, one dollar peri ton. (See cemwt) !Free. Grindstone, in the rough, one dollar and fifty oentsj par too Dressed freestone and all other building stone, exoent marble, and all manufactures of stona or gnuMtek twenty per otnt od vtUorem , i 28c D. I. a. and 8a p. 1. g. for each degree from U up to 40, and 30 p. ot. ad vaL •3 per dos. tl.SO p. doz. 75 c p. doz. fl.60D. L g. for all over one qoart p. bottle. 30p.a 17ip.ot. 3 i / II 1 i7e TBI TARIFF HAKD BOOK. OOODB BUBJBOT TO DITTIES. ■WAM, STBUn A>I> IfOLAMM:— S«f«r aboTc nmnbtr fonrUmi, Dntoh ttaadMd, in ooloar,oM omt pw poond «ad thirty-flv* par oant mi vahnm Homr aqaal to number nin« nnd not aboTt number lonrtMn, Dutch atandnrd, thiM^ourtha «rf n oent per pound nad thirty per oent mi valorem. Bufw mIow number nine, Dntoh etnndvrd, hnlf-» oent per pound end thirty per oent adtaleffiit. . Provided, Uttt the ad vatarm dutr ih»U be levied end ooUected on eognr nnd melado when imported di- rtot from the oountoy of growth and prodnotion, upon the fair market value thereof atthephoeof purebaae, without any addition for the ooat of nogtheaoa or other padcagee, or other ohargea and ezpeuMM prior to ahip- aicnt, anything contained in ■ectfon 84 of the Act 40 Tictorla, ohai»er 10, to the oontrary notwithatand- Ing ; the laid Motion neverthelen remaining in force M to regnlationa to be made under it, in uaaee where ttie augar or melado is not imported direct from thn oountry of growth or production. Byrupe, cane Juice, refined map. ■ugar-houieerrup, ■yrup of eugar, lyrup of molaawe or iorgnum, five-eightbe of a cent per pound, and thirty per cent od w^ortm. Melado, oonoentrated melado, oonoentratod cane Juice, concentrated molaaaea, concentrated beet- root Juice, and concrete, three-eighthi of one oent per pound and thirty per oent ad va/orem. BIoUwMii, if need for refining, clarifjring, or rectify- ing piupoeea or for the manufacture of augar, wn«n imported directly from the country of growth and production, twenty-five per oent ad valorem And for the aame purpoeee when not imported di- rect from the oountry of growth and production thirty per cent ad valorem, Molasaee when not so used, when imported direct from the country of growth and production, fif teen per cent, ad tahrem And when not imported direct from the country of growth and production, twenty per cent ad wuorem Sugar candy, brown or white, and confeotionery, one cent per pound and thirty-five per cent oc/i valofon Oluooae or grape sugar, to be classed and rated for duty as sugar according to grade by Dutch stan- dard in colour. Glucose syrup, half of one oent per pound and thir- ty-five per oent. ad valorem }1 Tallow, one cent per pound Tea, vis.. Black tea, two cents per pound and ten per oent mi vahremi Oreen and Japan tea, three cents per pound and ten percent mi valorem Tin m blocks, pigs, bars, plates and sheets, ten per oent adeiuoreM. Tfaiware, stamped or Japanned ware, and aU manu iaeturee of tin not elsendiere specified, twenty' ive per oent ad valorem 1 e. p. lb. 6 " 6 " Free. 17ip.«t New Canadian Duty. Amerioaa Duty. 1 «. \%t. p. lb. p. ot Ik et lb. >, at 1 0. p. lb. and W p. ot I c. p. lb. and SO p.ct 26 •• 90 " 18 " ao •* 1 c. p. lb. ft 36p. ct c p. lb. p. ot Icp.lk So. p. lb. ft 10 p. ot 8c.p.lbi ft 10 p. ot. 10p.ot 1 c. p. Ibi. Free. Freib 16p.ek 86 p. ok -j?a»fc---n?Tte. Duty. lb. ot! b. et ib. oi. lb. I ot ab. I ot U ..^M.^S OiUji-Jt:. ft.'fc. ,n., .. . ^ lb. '• H et lb. ».ot .lb. Ic. p. Hk .lb. Free. I.Ot .lb. >.ot. FlMi iVJ ot <• 15 p. SSp. p^ Man ^- I «-^ U-r ^ — ^ -^— t 1^. ■rrrrTi -frK: ... .. ^.gp«. •^iV--.'.r- !K ^ 1 I'- -- -— ' I I *im m im I Offv-as: V' CANADIAN cnvrOMB TAJUFF, 1879. m OOODB SUBJECT TO DUTIK8. Naw CmmUmi Duty. ToaAoooi IfMinfMtand tobMoo mm! naff, twratj-flv* oMto per poond sad in addlkioii thereto twelr* and m- BAUpar oant. ad valorem OInn and dgunttM, Afty oenta p«r ponnd md twsntf par OMit advmlonm TarpmtiM, ipirita of. twwty fwr cant nd ralorem . . Tranka, aatohrlK, valiaaa, and oarpat-bnga, twenty five per cent ad vulertm. Twiaao. nuHiufaotured of flax and nototharwlae aped fled, twenty-fire par oant ad valortm flSc. p.n>. 18|p.oi 80 o. p. lb. and 90 p. ot 174 '' 174 " W 0. p. lb. aim 19iP-«t SO c. p. lb. AID p. ot 90 p. ot 95 " Typa for printing, twenty per cent ad valoram. Type metal, tan per cant, ad valortm Varaiah not alaawhere apaciAed, twenty centa per Im perial gallnn and twenty iter cent, ad valorem. . . VeMtablea, via. : Potatoea, tan oenta per hnahal . . . , Tomatoea, thirty cent* per biuhel And all other vegetablee twenty per cent ad va- lorem Vinegar, twelve centa per Imperial gallon 174 " 5 " Free. 174 P- ot 10 10 II II Watohea, watch momnant* and wiitoh oaaaa, twenty per cent ad valorem Wire of braaa or copper, tan per cent od valorem . . Wire-cloth of braaa and copper, twenty par cent ad vnlorem Wood and manufacture* of, and wooden ware, via :— Pails, tuba, chumii, brooms, hrushea and other manufactures of wood not elsewhere speoifled, twenty-five j>er cent ad valorem Hube, i*|iokt)S, felloes, and parts of wheels, rough - hewn or sawn only, twenty t>er cent, lui valorttn. Lumber and timl>er, not ulsewhere specified, twen- ty i>er cent ad valorem 10 " 19 0. p. I, g. 174 P- ot. Free. 174 P- ot. 9C " 90 " 10 " 90 c. p. I. g. ft20p. ot 10 0. p. bah. 80 0. p. boh. 90 p. ot 19 0. p. I. g. 90 p. ot. 10 •• 90 " { n0e.p.w.f . A 90 s w p. ct. Iff 0. 'jush. |l0p.r;t-3ftp.et. 10 rj. p. Xf. g. 25 p. Ot 36 " Wool and Woollinb, tii. : V. Manufacturea oompoaed wholly or in part of wool, worsted, the hair of the alpaca goat, or other like animala, vis :— Shawls, blankets, and flannels of every deacription ; cloths, doeskins, casaimeres, tweeds, ooanngs, over coatings, cloakings, felt eloth of every deacrintion, not elsewhere speci- fled ; horse-collar clotn ; yam, knitting yam, fin- gering yam, worsted vam under number 30 ; Knitted goods, viz. :— Snirts, drawers and hosier^' of every description ; seven and a-half cents |>er ponnd, and in addition thereto twenty |ier cent ad valorem Clothing, ready-made, and wearing apparel of everv aescript! )n, including cloth capp, composed whoUy or in part of wool, worsted, the hair of the alpaca goat or other like animals, made up or manufaotiired wholly or in put by the tailor, ■eamatreaa, or manufacturer, except knit goods, ten centa per pound, aat in addition thereto twen- ty-five per cent, ad valorem 174 174 Free. 25 II 25 (« 20 II S6 II 20 II 90 i« 174 P- ot 174 ,feorted by the manufacturers for use in their factories, ten per oent ad iKtlortm.. . Whips, twenty-five per cent, ad valorem Zinc, in pigs, olocks and sheets, 10 per cent, nd val. Seamless drawn tubing, iO per oent. ad valorem.. . Manufactures of zinc, not elsewhere specified, twenty-five per cent, ad valorem. All goods not ENnmaATBD in this Act as chabo- ID WITH ANT DUTY OF CUSTOMS AND NOT DECLABBD nilB OF DUTY BY THIS AOT SHALL BK OBARQBD WITH A DUTT OF TWBMTT PBB CENT, ad valorem, WHIN IM POSTED INTO Canada, ob taken out of wabihoubi FOB OONBDMFnON THEREIN Old Canadian Duty. ll\ p. ot. 174 17* 10 10 p. ct ' p. ct p. ot 17i p. ct 17ll Free 174 P- ot 174 p. ot. 174 p. ot. New Canadian Duty. 90 p. ot 10 c. ■q. ya.& 0. p. . yd.a ' p. ot So. p. sq. yd. ft aO p.ot 16 p. ct 10 p. ct 26p. ct 14 p. c. 10 p. ot 25piot American Duty. I p. ct ^. 5T^^ i-i 1 f i 3 SCHEDULE R FREE GOODS. •) ri Agaric, Asates, unmanufactured, AUcanettoot, ' . Aloes, Aluminum, Alum, Ambergris, Ammonia, crude. Aniline d^es, ,,. ,, f?( Aiiline oil, crude. Aniline salts, Animals broughtjinto Canada temporarilv, and for a period not exceeding three montns, for the purpose of exhibition or competition for prizes offered by any agricultural or other as- sociation. But a bond shall be first given in accordance witii regulations to be prescribed by the Minister of Customs, with the condi- tion that the full duty to which such animals would otherwise be liable shall be pidd in case of their sale in Canada, or if not re-exported within the time specified in such bond. Animals for the improvement of stock under re- gulations to be made by the Treasury Board and approved by the Governor in Gounoil. Annate, liquid or solid, Aimato, seed. Anchors, .,,' ' Antimony, Ashes, ix>t, pMrl and soda, Apparel, wearing and other personal and house- hold effects, not merduuuuze, of British sub- jects dying abroad, but domicnled in Canada, Argol dust. * The highest pentutuce d dn^ sotuallj ooUeoted on wooUea goods Imported into the United States, in 1871^ irasUS-SSpMrosBt.whieh wss oa the article of bunting, see page S(NL But the Memorial above aiestfoMd dkows (see psge 9^ Awt the duties on the chsapsst BngUsb wooUeos an over MO per cent, the rsmit hitaf UM* »fcey are noTtopwrted Into the United States at sUT^ ynerioan Duty. 35p. ct. 24 c. 36p. ct. '^ of antiquities. Casts, as models for the use of schools of design, Cornelian, unmanufactured. Canvas for manufacture ot floor oil-cloth, not less than forty-five inches wide and not presse(1 nor calendered. Caoutchouc, unmanafaotured. Oat-gut stnngs or gut cord for musical instru- ments, Oat-«ut or whip gut, umnanufactured. Chalk and cliff stone, unmanufactured. Chamomile flowan. Chloride of lime. Citron and rinds of, in brine for candying, Clays, Clothing, donatioiia of, for charitable purposes, Oobalt, ore of, Ooohineal, Goeoa, bean, shell and nibs, . u^ij^ .; r tn..' Coins, gold and silver, except United StatM silver coin, Conunnnion plate, and plated ware for uae ia churches. Coir and coir yam, Colcothar, dry oxide of iron, Conium cicuta, or hemlock seed and leaf. Cotton waste and cotton wool, Cork wood or cork bark, unmanxifactured, Colours, viz. :— Bichromate of potash, blue black, Chinese blue, coutille, lakes, scarlet and ma- rone in pulp, Paris green, Prussian blue, satin and fine-washed white, ultra-marine, umber raw, Cream of tartar, in crystals. Diamonds, unset, including black diamonds for borers. Diamond dust or bort, Dragons' blood, X;:rt(."rf, Duck for belting and hose. Dyeing or tanning articles in a crude state, used in dyeing or turning, not elsewhere specified. Eggs, Emery, • • . v'> v.. Entomology, specimens of. Esparto, or Spanish grass, and other grasses, and pulp of, for the manufacture of paper. Extract of logwood. . i . I ■ ':. I Felt, adhesive, for sheathing vessels. Fire day. Fibre, Mexican, Fibre, vegetable, for manufacturing puipoMS, Fibrilia, Fish bait. Fish oil, and fish of all kinds, the produce of the fisheries of the United States (except fish of the inland lakes and of the livers falling into them, and fish preserved in oil), Fie^-hooks, nets and seines, and lines and twines, for the use of the fisheries, but not to include sporting fishing-tackle or hooks with flies or trawling spoons. Fur skins of all kinds, not dressed in any man- ner, Flint, flints, and ground flint stones, Folia digitalis, Fossils, FuUer's earth. , . . '< Gentian root, - " •■ Ginseng root. Gold-beaters' moulds and gold-beaters' skins. Grease and grease scrap, for manufacture of soap. Gravels, Guano and other animal and ve^table manures, Gums, amber, Arabic, Australian, British, co- pal, damar, mastic, sandarao, shellac and tra- gacant-h. Gunny doth and gunny bags, - " • • • *• Gut, and worm gvt, manulactures or nnmani l- faotured, for ^ip and other cord, Gutta perdia, crude. Gypsum, crude (sulphate of lime). ' Hair, aagola, bnffalo and bison, camela. goat, hog, horse and human, cleaned or undeaned, but not curled or otherwise mmmlntitani. Hatters' furs, not on the skin, UfeEr--.:- ^■P X) ; I 1 180 THE TABIFF HAJTD BOOK. Hamlook bwk, H«mp, nndnawd. HidM, raw, whether.dnr, nltod or pkUad, Hoofi, honu and horn npa, Hyoaoyamua, or henbane leaf . loe, India rubber, nnmanuf aotnred, Indian hemp (omde drag), Indigo, Iria, orrie root, liUe or tampioo fibre. Ivory and ivory nuta, anmannfaetored, iTory veneers, sawn only, not planed nor pol- ished, lion matte for ehipa, or parte oi Jalap, root, Junk, old, :4v>*f-- '»" Jute-Dutta, Jute. Kelp, .. - ,- - — Kryolite. Lao— dye, crude, seed button, s'iok and shell, lAva, unmanufactured. Leeches, Uoorioe root. Litharge, Litmus and ail lichens, prepared and not pie- pared, Lemons and rinds of, in brine, for candving. Logs, and round unmanufactured timber, not elsewhere provided for, Lumber and timber, plank and boards, sawn, of boxwood, cherry, walnut, chestnut, ma- hogany, pitch pine, roMwood, Randalwuod, Spanish cedar, oak, hickorv and whitewood, not shaped, planed or otherwise manufac- tured. Locomotives and railway passenger baggage and freight oars, being the property of rail- ■ way companies in the United States, running upon any line of road crossing the frontier, so long as Canadian locomotives and cars are admitted free under similar circumstances in the United States, under regulations to be prescribed by the Minister of Cuatoma. Madder and munjeet, or Indian madder, ground or prepared, and all extracts of, ICanula grass, Medals of gold, silver or qopper. Meerschaum, crude or raw. Mineralogy, specimens of. Models of mventions and other improvements in the arts, but no article or articles shall be deemed a model or improvement which can be fitted for use. Moss, Iceland and other mosses, crude. Moss, seaweed, and all other vegetable sub- stances used for beds uid mattraaaes, in their natural state, or only cleaned. Menageries — horaea, cattle, oarriagea, and har- neaaca of, under regulationa to be preacribed by the Miniater of Gustoma, Machinery for worsted or cotton milla, of Unda whioh an not manufactured in GanadK Nitrate of aoda, or onUo nitra, Nnt sralb. Newapai NidnT kp«n leoeived by mafl, Oakbaik, Oakum, Oil oake, ootton aeed oake, palm nut cake and meal, Oila, ooaooanut and palm, in their natural aUta, Orangca and rinda of, in brine, for ol^ldying, Orea or metals of aU kinda. Oaieia, Oxalic add, Paintinga, in oil, by artiata of well-known merit, or oopiea of the old maatera by such artists, Palm Iw, unmanufactured, Peari, mother of, not manufactured. Fersis, or extract of archill and cudbear. Philosophical instruments and apparatus, inolnd- ing globes and pictorial illuatrationa of inaeota, etc., when imported by and for the use of col- legea and aohoola, adentifio and literary aocie- tiea, Phosphorua, , , Pelts, il Pipe clay, 't Pitch (pine), « Pumice and pumice atone," >^ Plaits, straw, Tuacan and graaa, H Precipitate of copper, cmde,' Raga, of cotton, linen, jute and hemp, paper waste or clippings and waste of any kind, fit only for manufacture of paper. Rattans and reeds unmanufactured, *i Rennet, raw or prepared, . -. >W Resin, v ni^s-n jijm.'l .,-»ai0 Rhubarb root, 'fii li Salt, imported from the United Kingdom or any British possession or imported for the use U .ttU ;■-■««- Da, not being Imanufacture : waste, kckled, ipvel. hoose- I, implements pmpioyinent, al use for at to Canada, f stock, or ar- Lnufaotoring led that any * effects ■hall . of withoiit [years actual -u.:: i^-~r I k ^i t -t ^m ■I I ! I ! I TARIFF INTERPBETATION. 181 Until tho fint cUy of .Imaauif, 1881, itMl in in- gots, b»ni, ihesti and ooila, nilwuy han or ndJa M>d nih-pUtM, ■hftil be f rw of duty. Sulphur, in roll or flour. Talli, undrewwl, • , . .-." '/« Tampico, white and bUok, Tanners' bark, . . Tar (pine), ,J.wKiH* mi. Terra Japonica, TesMb, Tobacco, unmanufactured, for ezciae purpoaea, under conditions of Act SI, Vic, cap. SI. Tortoise and other shells, unmanufactured. Travellers' baggaffe, under regulations to be pre- leribed by the Minister of t/ustoma, Turmeric, Turpentine, raw or crude, Turtlea, Tree-nails, Varnish, black and bright, for ships' ua«. Vitriol, blue. Veneers of wood and ivory, sawn only. Verdigris, or sub-acttate of copper, orr. Vegetable iibres, natural, not produoad by any mechanical process, Whiting or whitening, Whalebone, unmanufactured. Whale-oil, in casks from on shipboard, and in the condition in which it was first landed, Willow for basket' makers, Wire rigging for ships and vessels. Wool umnanufaotured, hair of the alpaca goat and other like animals. Yellow metal, in bolts, bars, and for sheathing. SCHEDULE 0. ' »■. i': uu .i! I . OOODB TSEM IN THB OASIS THKBBIH HnmOMID. .'II •• (. > The following articles when the natural pro- ducts, or the manufacturea of the colony of Newfoundland, viz. : Fiah, fresh, dried, salted or smoked. Fish-oil and all products of fish, Seal-oil, Animals of all Idnds. ■,*.<,.' -1 ;4 :M'ht:, SCHEDULE D. •It!,' The following articles shall be prohibited to be .'mported under a penalty of two hundred dol- lars, together with the forfeiture of the parcel or package of goods in which the same may be found, vii : — i. .'Wjl It U',; t-rO ted in parts, or what is technically called " in a knocked down .-r«>.r) ».'.ii-ita*> state," they must be valued for duty as if mounted, — less cost w no sign of having been pressed or moulded, to be admitted at 20p.o. Bbaobs, or OoTTON AND ELASTIC, to be classed as manufactures of India rubber 25 p.c Bbass Aoraffk Pins for pianos, to be treated as part of pianos 25 p.o. Bkass. All articles manufactured of brass, or of which brass is the component part of chief value, to be considered manufactures of brass 30 p.c Brass or other metids in sheets, sub-divisions of, such as strips or widths out to size or form, manufactures of brass 80 p.c Brass Sorbws SO p.c Brass Wire, and rods cut to special lengths, to be classed as manufac- tures of brass 80 p.c. Button Moulds, to be classed witii buttons 26 p.c Oablb, submarine, unenumerated 20 p.c Oaohous, breath-sweeteners, to be classed as confectionery lo. per lb. Sb 36 p.c. Oahbbio Muslin. Collectors of Customs are cautitmed against an article called " cambric muslin," which is found to be white shirt- ing, and should pay Ic. per. yd. & 16 p.c. Canvas, sail, must be shown to be for that use only 6 p.c Carbolic Oil, defined as the product of coal tar in a crude state, and is of a semi-transparent olive brown, weighing 12 t oontaininff sugar, which are subject to a duty of one cent per ^ .t.n per poona, and 26 per cent, ad valorem. OoTwmm SuBSTiTUTRH, composed of roots or vegetables, to pay... 4o. per lb. All other substitutes 3c. per lb. OoTTON, all mannfaotures of, not elsewhere specified, held to embrace : quilts and sheets (white or coloured), cotton diaper, window hoi- " . . land, prints, printed shirtings, furniture prints, Cretonne, plain '' ' '^|'' ..• prints, printed cotton. Cashmere, cotton huckaback, cotton damask v' m pieces and cloths, towels, book muslin, jaconet, checked jaconet, cambric, Biuhop's and Victoria lawns, tarlatans, hair cords, orino- . lino and all kinds of printed muslins, leno, pique, brillante, cotton * handkerchiefs, curtains known as Swiss, Nottingham or lace, ^c, if of cotton ; muslin lace, all kinds of cotton sourfs and ties, rolled , jaconets, glove finished cambrics, moleskins, corduroy, cotton vel- Tets and velveteens, cotton parasols and umbrellas, cottim tapes, ferrets, stay-bindings, bed lace, boot web, carpet-binding, blind tassels, window leno, cotton fringe, braids, boot and stay lacos, cotton velvet ribbons, and all kinds of cotton laces 20 p.o. CoTTOM Sramless Baob, to pay duty according to tariff, rrespectivo of contents 2c. p.lb. & 15 p.c. OoTTOir Prunella is a twilled cotton 2c. p.s.yd & 15 p.c Cotton Warps, Varns, &c., not bleached, dyed or coloured 2c. p. lb. & 15 p.c. Bleached, dyed or coloured 3c. p. lb. ft 16 p.o. OoTTON Clothing, includes ladies' and children's cotton underclothing, men's shirts, shirt fronts, collars and cuffs, composed uf cotton, or ' ' partly of cotton and partly of linen ("*^les8 the importer can prove that the component part of chief value is linen), sKirts and dresses of cotton 30 p.o. Duck vests, chiefly of cotton 30 p.o. C&APK8, all kinda, unless proved to be cotton, to be classed as manu- factures of silk 30 p.o. CvRRT CoHBS and Currt Cards, to be classed as saddlers' hardware... 3U p.o. OuTLKRT, includes table, pocket and office cutlery ; scissors and shears, includinir sheep-shears ; butchers' knives and steels ; shoe, hunt- ing, glaziers' and farriers' knives ; knives for horticultural pur- ;:' poses ; horse-clippers ; razors ; surgical and dental instruments, and other articles for similar purposes as above 20 p.o. DuoK, for skips' and boats' sails, when declared to be for such purpose only 6 p.o. Bakth Closets, to be classed as fnmiture 36 p.a Earthskwark, white, granite or iron stoneware, and C. C. ware, whether decorated, printed or sponged, or not 30 p.o. BiilOT&o-PLATKD Warb is held to cover all articles electro-plated with sold, silver or nickel, not including articles generally known aa ■a Jewellery to be worn 6n the person..., 30 p.o. BMraciB, «uier and essential oils, such as essence of Old Tom, Scotch or Irish Whiskey, Jamaica Rum ; articles for the same use as Oil •0 of Cognac, to make spurious liquors, as Oivj cannot be classed with fruit essenoos 20p.o. 19^ TBI TAUrr HAMD BOOK. Favi. AdverUaiiig Mp^c Allothen 35 p.* FaATHBM,b«d SOp.a Fu/r " Pvix-OTBU," for the mMiufaotur* of hate, to b« ohind m haia. 26 p.«. Foa SioMAUi, d«ton»ting fur nilwkjr alftrmi flOp.o. FoLLSiui' Eabtk, prepared, alto preparatiunc of pipe olay, whiting and like artiolee 90 p. a Oalatban, as gooda of like deioription to itriped thirting 2o.p.B.7d. A IB p.a Olau Stoppikh 30 p.a OpuroABBY OR Scotch Capr 36 p. e. Olovks, ootton and Liilu throad 30 p.o " iilk 30p.a " woollen 10a p. lb. A 36 p.o. Om Shbllao, bleached and drawn 30p.o. Qvu, chewing, aweetened or flavoured, to be elauedae coufeotioner7..1oLp.lb.&86p.o. All other, not iweetened 30p.a Haib — The free item ii held to include cow, calf and deer hair in the natural state Free. IxDiA RcBBKR, manufaoturei of, include ooata, legginn, ladies' cloaks, horse covers, carriage covers, aprons, all kinds of India rubber or waterproof clothiiiu, including all elastic web briMses or suspen- ders, elastics and elastic web of all kinds and widths, vulcanite or hard rubber gouds 25 p. & IsoK Chain, "half-inch chain," so called, is ordinarily made a little over ^ inch, or about 17-32 of au inch, but should be cUssed as half-inch, and pay 20 p.c. IXON Hollow-wabb comprises tea-kettles, saucepans, round and oval pots, ^lue pots, Scotch bo win, Matilin kettles, frying and stew pans, and similar articles 35 p.o. Iron Nails and SriKBs, wrought or pressed, to include railroad spikes |c. per lb. A10p.a Iron NuTt) AND Bolts, together, classed as bolts , 30 p. e. Iron, sheet, curru^'ated and galvanized J7^ p.o. Iron Tin Platrh — Sheet iron tinned, commonly called tin plates, and whole sheets of any size, not specially shapeu or cut from sheets as originally manufactured 10p.a Iron Tubing — All wrought iron tubing not threaded or coupled, thai being the usual merchantable state of what is known as boiler tubing, may be admitted at... 10 p.o. Thret^ed or coupled , 20 p.c. Iron Wirb, tinned or coppered, to be included with galvanized 16 p.o. JuTB, manufactures of, include jute and hemp carpets 20 p.o. EIniitino MACHurss, as machinery 26 p.a Lutbn and all manufactures of — unenumorated 90 p.o. Linen Handkerchiefs in Bozbs — Attention is called to tiie neoessity of seeing that they are invoiced at the full value, including the cost of hemming and boxing 20p.& Lininos (Rolled) Ootton 20 p.o. LiNOLBUif — To be classed as Oil Oloth 30 p.o. Lbathbb Board— Boot and Shoe Counters of, include toe tips ^ per pair. Lratheb Shot Pouchbs, Powdbr Horns, &q., to be classed as mann- factures of leather 96 p.e. LvMBBR — Spanish Cedar of the usual length (about 8 ft.) out by circular knife— not sawn — is held to oobm under the item Lumber, Ae Free. 95i>.o SOp.a S6p.e. 90p.a 90 p. 0. d. A 16 p.0. 20p.a 36p.o aOp.o 30p.o. b. A 35 p.o. 20p.o. lb. A 85 p.0. aOp.0. Free. 25p.& aop.& 25 p.o. b. A10p.c. 30 p.o. J7i p.o. 10p.& 10 p.o. 20 p. c. 15 p.o. 20 p.o. 25p.& 20 p.0. 20p.& 20 p.0. 30 p.0. per pair. 25 p.0. ^■-.. . ;!' ..^(U»iifc— i --Jf^..,,— *. JkM '■'■: :tH i w :.) ^'^^ ■ 185 ''"«S'i;"':.rr.p'«w • .„.. wrapping lisai,^ «u • '"^ ^he trade a« " ^^Z i^ppiy to ordm- K<«i!W„ta,„j,„,j '^■p. Igall. MachfaeSo,.. fiw^rToM' ""^"""•^ •■■ '1°- P-!l> 4 20 p'^'o'^ „ ..... ■ " "^ P'^P«'Iy "oww bolt. S6p.c. " 80p.a 18tf THE TARIFF HAND BOOK. 1 V. i Sum — All seeds coming in boxes should be taken at the retail price for papers, less 60 per cent The common boxes valued at 26c. net. . 16 p. c. & 26 p.cii The following are not to be classed as Agricultund Seeds, viz. : Anise, Cardamon, Oolchicnm, Cummin, Fenugreek, Hyosoia- muK, Philandri, Stramonium, Worm, Oarraway, Canary. SzMiPHOKB Wire and Fence Wire as Wire Work 26 p.o> SswiNO Machines — Parts of, viz. : Stands and table tops, imported separately ; stands to be treated as castings, and wood work as manufactures of wood, both 26 p. c. Shawls, Indiana or Paramatta 20 p.o. Shawls, Paisley and Cashmere, if not composed chiefly of silk 20 p. c. ShobI^stinos, (twilled cotton) , Ic. p.sq.yd. &16p.c. Coloured, and Jeanettes 2c. p.sq.yd. &16 p.c SiLESLis, plain or beetled and Casbans 20p.c. Printed 20 p.c. Silk — Manufactures of, embrace, glac^j gros grain, duoape, barathea. Cashmere, Gros de Naples, black and coloured ; black and coloured '■ ! i>'-n Turquoise, satins, sarsenets, Persians, poplins and all other piece . ^ ' * goods of which silk is the component part of chief value ; all silk '- '-^ ' clothing, crapes, silk umbrellas and parasols, velvets, terries, ' !.'>''! '',,, chenilles, ribbons, silk plush, hat bands, velvet ribbons, silk braids, fringes, laces, trimmings, tassels, gloves, lace mitts, shawls, hosiery '■■' and underclothing, ties, scarfs, bows, ferrets, handkerchiefs, I'rus- ,f .M sian bindings, sofa gimp, orris lace, float lace, mantiliti£ or jackets, ''' boot and stay laces, silk warp Paramatta, silk tapestry, silk warp alpaca, &c 30 p.o. Silver, rolled, such as imported for plating purposes only : not to include silver leaf for painters and gilders 10 p.c. Silver Soap 20 p.c. Slates, porcelain and drawing, and all others, should be included under the heau of school and writing slates 26 p.o. Soap, common, soft and liquid soaps not perfumed 20 p. c. Spectacles and Eye Glasses, of all kinds 20 p.a Stationery of all kinds not elsewhere specified. The following articles not specially named in the tariff, may be classed as stationery, at 20p.c. w, , Viz. : Penholders and pencil cases of all kinds, paper binders and \^.; fasteners (metal), pencil sharpeners, mucilage, paper weights ' ' and clips, copying pencils, inkstands (except electro-plated^, ^ ' ' ^ .c\, '^> notarial seals, philosophical and mathematical instruments, / , .0 j i'^' drawing pens, tape measures, ink powder, parchment, chalks •^■' ■ and crayons, India and China ink, quills and quill and steel ' ' ,{K''v c ' pens, ivory knives and folders, wafers and stamps, slate pencils, ' ' . juvenile and all water colours for artists, pink tape, pastilles, ' ' ' globes, rulers, pen-trays, key rings and chains. '■) Stbbl in Coils, such as is imported for the manufacture of screws and ' . . rake teeth is free until 1st January, 1881 ; but if it be cut to any special length, or bent to shape, it becomes dutiable as amanu- " ' - ''^• facture of steel 20 p.o. Stebl Sheets of all kinds cut to shape, but not moulded or bored, "as they come from the rollers and shears," free as sheet steel until 1st > ' '':i^J Jl^ -"^ Jar„ary, 1881. This includes saw blanks Free. Stebl- YARUH, to he included in the item " scales, balances and weigh- ing beams" 30p.o. Sterbotypbs and Electrotypes. The term " standard books " in this item extends to books of all kinds, except advertising books, pam- phlets, almanacs and sheets. Stonbs— " Grindstone iatho rough," means stones for the manufaotoxe of grindstones fl.60 per ton. Orindstones, imported complete, as manufactures of stone 20 p. o. lV^.. A26p.a 26 p.o. 25 p.c. 20 p.o. 20 p.o. & 16 p.c. &15 p.o. 20 p.o. 20 p.o. .1 . .;:>V^ I''.- ..;.-. '! 30 p.c. 10 p.c. 20 p.c. 25 p.c. 20 p.o. 20p.a 20 p.o. ,,.,«j 20 p. 0. Free. SOp.o. ton. p.o. t «>ia AU • — -M— * - - TARIFF INTERPRETATION. 187 Snuw Board, unenumerated 20p.& Studs of all kinds 20 p. o. SxTNDAT School Oabds and Dbvotional Oards — No exception can be made from the item " printed, lithographed, &c., oarda". 30 p.(s. SuAOiOAL AND DsNTAL In8trumbi4T8, wholly or in part of steel 20 p.c. Tapbrs, wax, unenumerated 20 p.o. Thimbles of all kinds ^ 20 p.c. Ticking for Tents j,"''^°* P-"*!- y^l- & 15 p.c. Tinhan's Trimmings, to be classed as manufactures of tin, viz : Spouts, handles, knobs and ornamental articles 26 p.c. Tools — The term is held to include mower and reaper knives and cutter bars; also awla of all kinds 30 p.c. Varnish includes Lacq aer and Japan spirit varnish. Vabelinb, lubricating and such like oils, not to be classed as products of petroleum, but as unenumerated 20 p.e. Ybnbebs of wood and ivory, sawn or split only, not to include " scale boards" for cheese. ViOBs, as mechanics' tools 30 p.a Walking Sticks, as manufactures of wood 26 p.c Watch Materials^ same as watch movements 20 p.c. Whbbl Hubs, Spokes and Felloes, in the rough ^20 p.o. If smoothed and finished, as manufactures of wood 26 p.o. Wheels, if put up, as parts of carriages 30 p.a WiGAN, Stout 20 p.c. WiNOBTS (Cotton), 26 inches in width and over, as shirtings 2c. p. sq. yd. & 15 p.c. Under 26 inches, as dress goods 20 p.c. Wood, Lumber and Timber not elsewhere specified, to include lumber and timber of the kinds otherwise free, when cut to special lengths — i.e. , less than the ordinary commercial lengths 20 p.c. Wood Manufactures — Osier or willow work, fined or unlined, fur- nished or unfurnished, so considered 25 p.o. Woollen Hosiery, held to comprise, men's, women's and children's lambs- wool, cashmere and merino shirts and drawers, wool scarfs, mufflers, cravats, clouds, handkerchiefs, collarettes, Cardigan jackets, polkas, knitted shawls, vests, " cross-overs," chest pro- tectors, knitted mantles, petticoats, wool mitts, cufis, gaiters, boots and bootees 7^0. p. lb. & 20 p.c. Wool Manufactures — Not otherwise provided for : Orleans, Alpacas, lustres, Cobourgs, baratheas, Balmoral crapes, Persian cords, Biussell cords, serges, twills, moreens, paramattas, not silk warp ; Henriettas, figured alpacas, debeges, mousseline de laines, French delaines and French merinos, cashmeres, cloth table covers and piano covers, Victoria table covers, bullion fringe, fancy wool fringe mohair braid, Llama braid, Russian braid, black Indiana shawls, Paisley shawls, unless the largest component part be silk ; bunting and all kinds of Bradford dress goods 20 p.o. WoBSTBD Plush 20p.a 'K' .'.1 . . ■•. - ■ .'.'vii J.»J »*»,' J *'U£iO 188 THE TARIFF HAND BOOK. .•>.. UNITED STATES IMPORTS. •(Milt ^ Table shewing Quantities, Values, Rates of Duty, Average Dutiable Values per unit of quantity, and Average Duties ad valorem, on the Commodities undermentioned, imported into the United States during the year ending 30th June, 187^. (Compiled from the Official Report of the Bweau of Statittica. ) In this table the column giving " Average dutiable values per unit of quantity " is a most useful one for reference. Thus, taking the article of " Coal, bituminous and shale, we find the exact quantity imimi-ted to have been 572,845.78 tons, which in thiH table Ih put down at 572,846 tons, as above indicated. The value of this is stated at $1,929,(J(>(>, and in tne last column but one the average value per ton is given— $3.368 — or a fraction inuler three dollars and thirty- seven cents. In the last column, it is seen that the specific duty of 75 cents per ton on the year's import of coal ia equal to 22.26 per cent, on its value — a calculation of great interest for ready reierence. In cases where compound duties are levied— partly specific and partly ad valorem— the last column is of special value. For instance, among cottons we find that on one certain description of goods the duty is 5i cents per square yard and 10 per cent, ad valorem, and on some other descriptions 5^ cents per square yard and 20 per cent, ad valorem ; and in the column referred to the whole duty on each of these two cla-sses of goods in found to have been, for the year's importation, 38.66 and 57.82 per cent. icKptctively. The reader is thua enabled to see at a glance what per centoges precisely the specific and compound duties levied were upon the deckred or accepted Custom House valuation of the goods. The full table of imports, both free and dutiable, prepared by the Statistical Bureau, covers 170 closely-printed pages ; but in this compilation only the more important classes of duty-paying goods are selected, including manufactures of iron, cotton, wool, linen, and leather, also sugars, wines, and spirits, all which are given in full. The figures shewing dutiable values per umt of quantity, or the actual Custom House valuation per pound, yard, &c. , of the articles imported, also those shewing the actual per centres ad valorem of specific and compound duties, are the result of many and laborious calculations ; and these two columns of this table are alone worth the price of the book to mercantile men. It is worth somethinj,', for instance, to be able to see at a glance that on five different classes of blankets distinguished the duties were 89.65, 86.57, 94.13, 76.09, and 74.74 per cent, respectively, on the Custom House values, while the values per pound were respectively $0.366j $0,581, $0,682, $1,215, and $1 258 ; or varying from about 36 cents to $1.25 per pound. In other important classes of articles the same valuable information is avail- able at a glance. COMMODITIES. Quantities. Clocks, Watches, &c. : — Chronometers, box, as ships', and parts thereof Clocks, and parts of Watches : — Grold and silver All other Watch materials, cases, movements, &c Clothing — Articles worn by men, women and children, of whatever material composed, except silk or linen, madt up, or made wholly or in part by hand, not otherwise provided for. . . Coal:— Bituminous and shale tons Culm or slack, such as will pass through a half-inch screen tons Ooke tons 572,846 6,179 5,907 Values. Rates of Duty. 1,891 00 205,.}09 00 717,924 00 1,729 00 96,122 00 3,773 00 10 per cent. 35 percent. 25 per cent. 25 per cent. 25 per cent. 33 per cent. 1,929,660 00 76 cents per ton. 5,270 00140 cents per ton. 24,186 00l26 per cent .... 3.368 1.017 4.094 p.cent 10.00 35.00 25.00 25.00 25,00 36.00 22.26 39.31 25.00 % UNITED STATES IMPOSTS. .w ' 189 hi w. 1.00 k5.00 I5.OO 1.00 .00 t.31 .00 COMMODITIES. Qoantltiea. Copper, and manufactures of :— Bars, plates, ingots, and pigs, and in other forms, not manufacturod, and not otherwise provided for — pounds, 01d,iit only for re-manufacture . . .lbs, Ores (fine copper contained therein) lbs. Plates, rolled plates called brazier's copper, sheets, rods, pipes, and cop' per Dottoms lbs, Sheathing or yellow m-'tal— lbs Manufactures of, or of which copper shall be a component part of chief value, not otherwise provided for . Corks and cork bark, manufactured . . Corsets and corset cloth : — Valued at S6 per dozen or less . .dozens Valued over $6 per dozen dozens Cotton, manufactures of : — Plain, bleached — Valued at 20 cents or less per square yard square yards Valued at over 20 cents per square yard square yards Not bleached — Valued at 16 cents or less per square yard square yards Valued at over 16 cents per square yard square yards Printed or coloured — Valued at 25 cents or less per square yard— Not over 100 threads to the square inch, including warp and filling, weighing over 6 ounces per square yard square yards Over 100 threads to the square inch, and not exceeding 200, including warp and filling square yards Over 200 threads to the souare inch, including warp ana fill- ing, finer and lighter than above square yards Valued at over 25 cents per square yard square yards 1 198,750 87,039 647 26,221 27,497 7,489,608 859,240 68,586 7,091 Hosiery , Jeans, denims, drillings, bed-tickings, ginghams, cottonades, xiantaloon- stun, and cotton goods of like de- scription, not exceeding 80 cents per square yard — Not bleached or coloured — Not over 200 threads per square inch, counting warp and fill- ing square yards 374,289 5,528,103 169,107 1,422,341 4,073 >ali ues. Bates of Duty. 1 00 6 cents per lb. 25,586 00 4 cents per lb. 11,785 00 3 cents per lb. 1,201 00 45 per cent. . . . 56 00 3 cents per lb. . 35,483 00 57,858 00 144,996 00 253.103 00 905,849 00 203,274 00 9,076 00 1,404 00 45 per cent. . 30 per cent . $2 per dozen . 35 per cent . 5} cts. per sq. yd. 35 per cent 5 cents per sq. yd. 35 per cent . . . . WS~ 1.000 .128 .135 71,836 00 5J cts. per sq. yd. & 10 per cent.. 803,274 00 5^ cts. per sq. yd. & 20 per cent.. 25,900 00 384,045 00 351 00 5J cts. per sq. yd. & 20 per cent.. 35 per cent 35p. c.lesslOp. c. 4,770,103 00 35 per cent I p," , ■■ .066 6.530 9.206 p. cent 6.00 31.07 22.16 46.00 35.30 46.00 30.00 36.17 36.00 .121 .236 .132 .198 46.47 36.00 37.78 36.00 706 00|6oent8perBq. yd. 192 38.66 145 57.82 .153 .270 .173 66.03 35.00 31.50 85.00 34.66 190 THK TARIFF HAND BOOK. OOMMODITISS. QiuntitlM. Cotton, mMiufftoturea of.— Continued. Jeana, ko.— Continued. Printed, painted, or coloured — Not over 100 threads per square ineh, counting warp bnd fill- ing square yards Over 100 and not over 200 threads (K> per ■qvuure inch, counting warp and filling square yards Over 200 threads per square inch, counting warp and fill- ing .square yards Laces, cords, braids, gimps, galloons, and cotton laces, coloured, and in- sertings Beady-made clothing Shirts and drawers, woven or made on frames Thread on spools— Not exceeding 100 yards of thread each dozens Exceeding 100 yards each . . dozens Thread, yam, warps, or warp-yarn, not wound on Bpoola — Valued at, not exceeding 40 cents, per pound pounds Valued at over 40 and not exceed- ing 60 cents per pound . . poimds Valued at over 60 and not exceed- ing 80 cents per jwund . . pounds Valued at over 80 cents per pound pounds Other cotton yam or warp, on spools pounds Velvets, velveteens, velvet bindings, ribbons, and vestings Manufactures, all other, of cotton. not otherwise provided for Cotton-plush, hatters' Waste or flocks , Bay nun or bay water, whether distilled or compounded proof gallons Meerschaum pipes and bowls, not other wise provided for gross 13,361 813,886 266 ViJuea. 2,666 00 106,306 00 49 00 B*(«i of Duty. 6ict8. persq. yd. & 10 per cent., 6^ cts. per sq. yd. &, 15 per cent 7i cts. per sq. yd. &I5 percent. . I p.oenl 2,482,903 00;35 per cent. 163,896 00 36 per cent. 306,945 388,063 134,633.76 298,767 561,862 1,007,518 166,664 Wood, porcelain, lava, and all other ^ipe goods, not otherwise sped led gross t Fish (some free by treaty) : Herring, pickled or salted barrels In oil or preserved, except anchovies and sartunea 17,890 3,626 8,749 16,607 11,074 00 35 per cent 36.00 .192 43.86 131 64.76 .190 64.18 35.00 36.00 42,242 00 6 cents per dozen I & 30 per cent. . 57,992 0016 vents per dezen &36 percent. . 47,655 65 152,791 00 390,026 00 1,196,620 00 10 cents per lb. k 20 percent.. 20 cents per lb. & 20 per cent 30 cents per lb. & 20 per cent I 40 cents per lb. & 20 percent .161 .354 .511 48.23 69.12 .694 63.22 109,255 00 35 per cent. 730,278 fO 3,794,111 00 5 25 121 00 13,217 00 72,682 00 26,872 00 35 per cent. 35 per cent. 25 per cent. 20 per cent. 81 per proof gal. $1.50 per gross & 76 percent.. $1.50 per gross k 75 percent.. 180,912 00 II per barrel... 16,849 00:30 per cent. . . . 1.188 .666 .738 19.933 7.167 11.691 63.68 36.00 35.00 .36.00 25.00 20.00 136.36 82.67 95.93 8.62 30.00 UNITED STATES IMPORTS. 191 i.2S .12 L22 .68 1.00 .00 .00 .00 Loo I57 lo3 ••" *•.' COMMODITIES. Fbb. —Continued. Mackerel bamls Other, pickled, in barrels do Not in Darrels, sold by weight . .pounds Frepued, in cans, Slo Salmon, pickled barrels Sardines and anchovies, packed in oil or otherwise, in tin boxes : Whole boxes, size 6 by 4 by 8J ' inches boxes Half boxes, size 5 by 4 by Ig inches boxes Quarter boxes, size 4£ by 3^ by 1^ inches boxes In any other form QuantitiM. 6 428 785,188 173 7,182 184,549 7,176,982 Flax, and manufactures of : Hackled, known as "dressed line ".cwt Not hackled or dressed cwt Tow of cwt Manufactures of flax, jute, or hemp — Linens, brown or bleached — Valued at ^ cents or less per sqvare yard Valued at above 30 cents per square yard Biirlaps,'and uke manufactures of flax, jute, or hemp, or of which either shall be the component of chief va- lue, excepting such as may be suita- ble for bagging for cotton Ducks, canvas, padding, cot bottoms, diapers, crash, huckabacks, hand- kerchiefs (not hemmed), lawns, or other manufactures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component mate- rial of chief value, not otherwise provided for — Valued at 30 cents or less per square yard Valued at above 30 cents per square yard Handkerchiefs, hemmed or hem- stitched Coatings and drills, other than brown or bleached — Valued at 30 cents or less per square yard Valued at above 30 cents per square yard Oil-cloth foundations, or floor-cloth canvas, made of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value Manufactures of flax, jute, or hemp, or of which either shall be the com- ponent of chief value, not otherwise provided for 14,406 43,178 '22,622 ValuM. 67 00 2,261 25 50,362 00 4,336 00 1,910 00 2,615 00 35,80100 631,736 00 11,621 21 5^ I RatM of Duty. $2 per barrel. . . . $1.50 i>or barrel.. A cent per pound, 36 percent 93 per barrel.... IS cents per box. 7i cents per box. 4 cents per box.. 60 per cent IT nil' m l» > o 11.166 5.283 .064 11.040 .864 .193 .088 p.oflnt 17.91 28. -i9 7.81 35.00 27.17 417,285 00 $40 per ton. 6.35,436 00 $20 per ton., 112,269 00 8,057,839 00 1,691,851 00 2,467,185 00 $10 per ton,. 35 percent. 40 percent. 90 per cent. 670,365 00 99,059 00 317,848 00 13,136 00 36 per cent . 40 per cent . 40 per cent. 10,967 00 40 per cent. 2,172 00 72 00 40 per cent. 80 per oont . 28.966 14.717 4.984 41.20 38.66 46.44 60.00 6.90 6.79 10.03 I 36.00 40.00 30.00 35 per cent, . . . 36.00 40.00 40.00 35.00 40.00 40.00 30.00 ;nv/r'^' :^^,£ •»'' i':.- ■• *- f" ^'l 198 THE TARIFF HAND BOOK. I I ! 'i COMMODITIES. Flax, and inaniifacturei) of- Continutd. Flax or linen yarns for cariMstM, nut exceeding No. 8 lea— Valueu at 24 o«nt8 or Imh p«r pound pounds Valued at above 24 cents per pound ix)und8 Thread, twine, and pack threau Thread laces and insertings All other manufitotiireH of flax, not otherwise provided for Fun, and manufactures of : Dressed on the skin Dressed, not on the skin, hatters', and others , . Bares', undressed, and not on the skin Hats, caps, miiffg, and tippets, of fur, and all other mauiifactures of fur, or of which fur shall be a component material Qlasf), manufactures of : Bottles Bottles containing liquors. . . .number Quantities. 28,378 6,616 Crystals for watches Disks or plates, unwrought, for optical instruments Glass ware : Porcelain, Bohemian, cut, engraved, painted, coloured, printed, stained, silvered, or gilded, not including plate-glass, silvered, or looking-glass platen Plain, mould, and pressed, not cut, engraved, or painted Plate-glass, cast, polished, not silvered — Not above 10 by 1.5 inches sq. feet Above 10 by 15 inches, and not above 16 by 24 sq. feet Above 16 by 24 inches, and not above 24 by 30 sq. feet Above 24 by 30 inches, and not above 24 by 60 sq. feet Above 24 by 60 inches sq. feet Flate-^lass, cast, polished, silvered, or looking-glass plates — Not above 10 by 15 inches.. sq. feet Above 10 by 15 ins. , and not above 16 by 24 sq. feet Above 16 by 24 ins. , and not above , 24 by 30 sq. feet Above 24 by 30 ins., and not above 24 by 60 sq. feet Above 24 bjr 60 inches sq. feet Duty in addition, on frames, on sil- vered glass Plate-glass, rough, fluted, or rolled ! excess of one pound per square oot, in proportion) — Not above 10 by 15 ins sq. feet Above 10 by 16 ins. , and not above 16 by 24 sq. feet 3,191,835 8,662 Values. Ratei of Duty. « 6,068 00 1,694 00 0*27,7;i3 GO 21,333 00 660,380 00 617,332 00 1,437,682 00 4,706 00 30 per cent . .35 j)er cent. . 40 per cent. . 30 per cent. . 10,252 12,601 58,341 392,694 757,779 121,213 619,480 912,876 85,646 1,284.60 80 2,441 40 per cent. 20 per cent. 20 per cent. . 20 per cent. . 74,810 00 35 per cent . 23,710 00 7,271 00 428 00 35 per cent 3 cents each 3ct8.ea.leBsl0p.o, 40 per cent 11 10 per eent. . 458,448 00 40 per cent 29,965 00 35 per cent. 1,858 00 3 cents p. oq. foot 4,413 00 5 cents p. sq. foot .S3,106 00 8 cents p. sq. foot 287,537 O0I25 cts. p. sq. foot 658,560 00 50 cts. p. sq. foot 18,600 00 4 cents p. sq. foot 183,630 00 6 cents p. sq. foot 277,113 00 41,866 00 1,261 00 123 00 600 163 00 10 cts. p. sq. foot 35 cts. p. sq. foot 60 cts. p. sq. foot 30 per cent. . I cent per sq. foot 1 cent p. sq. foot .214 .182 .350 .667 .729 .870 .164 .216 .303 .489 .974 ||.c«it 30.00 36.00 40.00 30.00 40.00 20.00 20.00 20.00 35.00 36.00 40.00 10.00 40.00 35.00 16.55 14.27 14.10 34.25 57.44 26.05 27.86 82.92 71.52 6L61 saoo .063 .067 12.00 14.97 V- UNITED SrrATES IMPORTS. 198 35.00 36.00 40.00 10.00 40.00 35.00 16.56 14.27 I 14.10 34.25 67.44 26.06 27.86 82.92 71.52 6L61 saoo 12.00 14.OT OOMMODITIS& OImh, manufacturn* ot— Continued. PUte-glaaa, rough, ttc— Continued. Above 16 by M ina., aud nut above 24 by 30 aq. feet Above 24 by 30 inchea. . . .aq. feet Window-glatw, c^ylinder, crown, or common, unix>lMhed— Not above 10 by 16 ina pounda Above 10 by 16 ina. , and not above 16 by 24 pounda Above 16 by 24 ina., and not above 24 by 30 pounda Above 24 by 30 inchea. . . .pounda Window-Klaaa, cylinder, and crown, I)olii Above 16 by 24 ina., and not above 24 by 30 kj. feet Above 24 by 30 ina., and not above 24 by 60 aq. feet Manufactures of, not otherwiae aped- oified QuMitiUaa. 3,686 78,688 1,626 4,32V«,323 11,679 6,892,216 13,937 6,562,511 6,223,652 18,909 3,663 8,724 10,779 1,661 V»lu«a. Qold and silver, manfaoturea of : Bouillons, or cannetelle, and metal thread, fild, or gespint Epaulettes, gallounn, laces, knots, stars, tassels, tresses, embroideries, and winga of gold, silver, or other metal Gold leaf in packs of 500 leaves.. packs Manufactures of gold and silver (arti- cles of ornament) Manufactures of gold and silver, not otherwise specified Silver leaf in packs of 500 leaves.. packs Silver-plated metal, in sheets or other form, and plated ware Gunpowder, and all explosive substances used for mining, blasting, artillery, or sporting purposes : Valued at 20 cents or less per pound pounds Valued at above 20 cents per poimd pounda Qntta-percha, manufactures of 209 697 Hats, bonaeta. and hoods, for men, wo- men and onildren : Straw ,. Chip, gtaas, palm-leaf, or anv other vegetable aubatanoe, not otherwise specified Hay, 13 . tona 200 239 18,896.27 163 00 6,432 00 66 00 123,978 00 431 00 17B.754 00 KatM of Duty. 1^ mnt p. sq. foot 2 cents p. scj. foot lie. lb.lsMlOp.c li cents p. iH>und 2c.p.lb.lesal0p.o 2 cants p. pound 679 00 226,818 00 278,843 00 3~c«nts pr. (Mund 782 00 3o.p.lb.leasl0p.o '^o. lb. leislOp.o 2$ cents p. |>ound 828 00 2,601 00 4,185 00 690 00 539,U26 00 871 00 14,766 00 30,067 00 629 00 .042 .069 .o;» .028 .087 .030 .042 .0;J4 .044 .041 .232 .298 21 eta. p. iq. foot 4 cents p. sq. foot 6 cents p. Sq. footl .388 20 cts. p. sq. fo< 40 per cent 40 p. 0., less 10 p, 10.76 13.43 15.46 20 cts. p. sq. foot .415 4&16 40 percent 40.00 36.00 25 per cent. 36 per cent 91.50 per pack . 7,984 00 40 per cent. 23,459 00|40 per cent.... 579 00.75 cents per pack 7,735 00 35 per cent. 28 00 6c.p. lb. &20p.c 154 00 6,056 00 2.106 00 736,674 - 32,401 00 173,616 68 lj0c.p.lb.&20p.c 40 per cent 00 40 40p.o.le88l0p.o, "percent 40perceBt. 20 per cent. p. cent 35.08 28.93 39.31 62.38 48.86 67.05 64.16 72.66 68.18 66.29 2.631 .831 .140 .644 25.00 36.00 59.26 40.00 40.00 9a 28 36.00 62M 35.52 40.00 36.00 40.00 40.00 9.188 20.00 194^ THB TARIFF HAND BOOK. COMMODITIES. Hemp, jnte, and other fibre, nst other- wue specified, and manufactures of : Bags, cotton bags, and bagging, and ul other like manufactures not here in otherwiue provitlo :\ for (except bag ging for cottor), composed wholly or in part of flax, hemp, jute, gunny' doth, gunny-baga, or other mate rial Gable and cordage- All tarred pounds Manila, untai^^ pounds Oti^er, untarred pounds OarpetB, hemp or jute. . ..square yards OodlUa or tow of hemp cwt. Bagging for cotton, or other manufact- ures not otherwise specified, suitable for the uses to which cotton bagging is applied, composed wholly or in part of hemp, lute, gunny-cloth, gunny-bags, or other material — Valued at 7 cents or less per square yard pounds Valued at over 7 cents per square yard pounds Grass cloth Grass yam (China grass) Gunny cloth (not for bagging) : Valued at 10 cents or less per square yard pounds Valued at over 10 cents per square yard pounds Hemp twine and pack threads (cod lines, &c.) Hemp yam pounds Jute and sunn hemp cwt Jute butts cwt Jute yam pounds Manila, India, and other like substi- tutes for hemp, not otherwise pro- vided for cwt RussianI cwt Sail -duck, or canvass for sails. ..yards Seines pounds Sisal grass, and other vegetable sub stances not enumerated, used for cordage cwt Vegetable and fibrous substances, not otherwise specified cwt Honey gallons Hops pounds Iron and manufactures of, and steel and manufactures of : Iron and manufactures of — Anchors or parts thereof pounds Andirons, sad-irons, tailors and hat- ters' irons pounds Anvils poumls Band, hoop and soroU iron, from i inch to 6 inches wide : Not thinner than ^ inch. . . pounds 1,006,777 1,709 43,319 10,020 1,717 2,406,148 260,468 510 660 tfc Hf- 390,221. 100,707 493,276 3,836,369 322,072 2,010 17,554 872 157,765 1,075 24,515 52,878 77,722 600 1,024,674 630,618 1,004,833 00 112,640 00 208 00 6,206 00 2,483 00 19,800 00 3 oents'per pound 2ic. per pound.. 3|c. per pound.. 8 cts. per sq. yard f 10 per ton 135,126 00 14,097 00 3,.390 00 442 00 3100 57 00 3,205 00 63,540 00 347-059 00 1,100,011 00 234,523 00 1,827,958 00 18,103 00 5,144 00 211 00 2 cts. per pound. 3 cts. per pound, 30 percent 20 per cent .112 .115 .143 .248 11.532 .066 .054 40.00 20.84 20.64 24.43 32.28 4.34 35.61 55.43 30.00 20.00 3 cts. per pound. .061 49.36 4 cts. perpoimd. .086 46.31 35 per cent 6 cts. per pound. 915 per ton . . . . $6 per ton 25 percent 764,139 00 11,797 00 14,893 00 17,173 00 I $25 per ton . . $25 per ton . . 30 percent 6^ cts. per pound $15 per ton . . . 35.00 .163 30.70 ■•'.' . r;-'ii i yuil ■■ .'■! 3,072 00 88 00 68,276 00 10 per cent 20 cts. per gallon 8 cts. per pound 2^ cts. per x>oand cts. per pound cts. per pound 13,273 60 1^ cts. per pound 3.455 2.230 .061 5.676 9.006 .293 .242 4.843 10.974 .608 .324 .040 .176 .066 !1.74 13.45 25.00 22.02 13.88 30.00 26,86 15.48 10.00 32.92 24.63 66.87 8.62 37.63 i ,026 60.00 "'■!>, UNITED STATES IHPOIITS. 1^1 1.36 1.31 ;.oo (.70 .74 1.46 .00 J.02 1.88 1.00 L48 loo 192 163 l87 COMMODITIES. ' Iron and mannfacturea of— Continued, Under i inch and not thinner than No. W wire gauge pounds Bar-iron, rolled or hanunerea, com- prising flats less than § of an inch or more than 2 inches thick, or less than 1 inch or more than 6 inches wide; rounds less than | of an inch or more than 2 inches in diameter : squares less than | of an inch or more than 2 inches square pounds Bar-iron, rolled or hammered, com- prising flats not lesa than 1 inch nor moie than 6 inches wide, nor less than | inch nor more than 2 inches thick ; rounds not lesa than I inch nor more than 2 inches in diameter; squares not lesa than i inch nor more than 2 inches square pounds Bar-iron, other, in slabs, blooma, loops, &C. pounds Boiler or other plate iron, not leas than 3 inch in thickness.. ppered, or tinned, drawn and finished, not more than \ inch in diameter — Not less than No. 16 wire-gauge — vi, .^ ;,poundB ix Orer No. 16 and not over No. 26 wire-gauge poimds tv QuantitieB. 800 664,255.27 1,122,144 1,774,149 8,712,613 23,149 129,955.02 2,707 42,167 181 313,266 21,569 692,425 6,284 261,243 289,237 120 .!..< Over or finer than No. 16 wire- gauge pounds Wire, not oyer \ inch in diameter, covered with cotton, silk, or other material- Over Na 16 and not over No, 25 wire-gauge pounds Over or finer than No. 26 wire gauge pounds ot j*«v^ lm3t*i y»i .»fe S w t*^ 7,010 166,523 33,298 29,061.60 l 1S8 612 I m Values. Rates of Duty. .S " ►. gig's 266 50 17 per ton. 60,383 48 20 per cent. 1,281.420 00 39,013 00 226,789 25 11,412 00 100,228 12 340 40 8,021 00 1 00 12,695 00 622 00 33,394 00 259 00 12,422 00 22,462 00 11 00 67,340 00 $7 per ton. 70 cts. per 100 lbs less 10 per cent. 1^ cts. per pound 16 per ton. 18 per ton. 8 cts. per pound. 11 cts. per pound 1^ c. p. lb. less 10 p. c. 1^ cts. per i>ound 1^ c. p. lb. less 10 p. c 1^ cts. per pound If c. p. lb. less 10 p. 1| cts. per pound 3 cts. per pound. 3 c. p. lb. and 30 p. 30 per cent. . . .888 .107 1.142 .022 .026 .497 .771 .127 .190 411 00 7,623 00 2,383 00 3,444 00 125 00 485 00 2 c, per lb. and lop. c, less 10 p. 2 c. p. lb. and 16 P- ^^ 0. p. lb., and 15 p. 4c.p. lb.&16p.c. 8^ a p. lb. and 16 P- .0 9o.p. lb. and 16 p.a p.cent 39.32 20.00 30.66 28.65 48.02 60,33 61.86 63.32 57.88 006 203.00 .040 .029 .048 .041 .048 .077 .091 .0.58 .046 .071 .118 .928 .792 31.09 46.81 31.11 38.22 ,36.80 38.81 62.72 30.00 44.20 58.66 63.00 4&75 24.38 26.35 J UNITED STATES IMP(JRTS. 197 L2O 66 IflO I76 l38 COMMODITIES. Iron and manufactures of — Continued, Wire rope, strand, or chain, made of iron wire, either bright coppered, ,„ galvanized, or coated with other • metals (subject to the same rates of duty imposed on iron wire of , which the same are composed), not ' , over 4 inch in diameter— Not thinner than No. 16 wire- gauge pounds ' • ' Over No. 16 and not over No. 25 wire-gauge pounds Over or finer than No. 25 wire ^:" gauge pounds Wrought hinges, bed-screws, boardnails, spikes, rivets, and bolts lbs. Wrought steam, gas, and water tubes and flues pounds Manufactures of iron not other- wise provided for QnantitieB. 819,556 110,813 3,407 44,828 331,209 Steel, and manufactures of — Cotton machinery, of steel Cutlery — Penknives, Jack-knives, and rcket-knives, of all kinds . other cutlery, including sword-blades Files, file-blanks, rasp>p, and floats not exceeding 10 inches in length pounds Exceeding 10 inches in length pounds In ingots, bars, and coils — VtJued at 7 cents per pound or less poimds: Valued at above 7 and not over* 11 cents per pound pounds Valued at aoout 11 cents perj pound. pounds' Muakets, rifles, and other fire^ srtus i^ 'XM' Needles- - For knRting or sewlngr machines M Sewing, darning, knitting, and all other, not otherwise pro- vided for Railway ba»B or rails — WTioUy of steel pounds Made m part of steel. ..^lounds Savs— Back- Not over 10 inches in length doEons Over 10 inches in length , dozen 103,556 186,407 6,278,294 4,699,342 509,560 4,189 19,647 17 4 Values. Rates of Duty. ill bo V ^ >. > o (• VV.I ■: 40,712 00 2c,p.lb.&15p.c, 8,682 00 397 00 4,029 60 14,759 00 1,035,368 00 275.00 6,750 00 3ic.p.lb.&15p.c. 4c.p. lb.&15p.c. 2^ cts. per pound 3J cts. per pound 35 per cent 35 p. c. less 10 p. c. 45 per cent . 797,5.30 OO^.f^J percent. 353,057 Oo'35 per cent. 81,571 00 42,933 00 10c.plb.&30p.c. 6c.plb. &30p.c. 329,731 00 2i cts. per pound 473,845 00 3 cts. per pound 75,522 00l3ic.p.lb.&10p.c. 342,109 00 681.00 12,303 00 360,756 00 25 per cent. 94 71 436 00 35 per cent 35p.c. lesslOp.c. 81p. M.&35p.c 1 J centH per lb . . leant per pound. 99 00 76 0. p. doE. 16,400 722,480 1,871,374 3,554 2,447,506 3,562 706 10 172,170 106,631.17 10 31,712 528,627.63 67,987 162,152 914,634 2,196,691 2,296 31,771 362,109,968 414*813,616 61,474 379,76*S 378 .,' v; 394 1,933 l.ftH) 8,265 2,420 111,218 151 1,348 Bates of Duty. SIS' If 25 cts. per gallon. $1 per gallon.... 11 per gallon . . . . 1,047 61 3 cts. per pound. 00 3 cts. per 00 3 cts. per 00 3 cts. per 22 3 cts. per 12 3 cts, per 68 3 cts. per 00 3 cts. per 00 3 cts. per 1,591 00 «1.50perl001bB 1,954 00 31,306 00 .50.387 00 112,099 55 2,644 00 6,358 00 7,903 00 283 41 139,874 00 432 00 270 00 3 00 50 c. per 100 lbs, 50 c. per 100 lbs. 6 cts. per pound. 6 cts. per pound, 50 c. per 100 lbs. 50 c. per 100 lbs. 62,938 00 29,877 43 31 00 6,438 00 245,543 29 11,886 00 12,871 50 172,793 00 397,204 00 227 76 1,844 06 1,062,995 00 483,909 00 pound, pound, pound, pound, pound, pound, pound, pound. loent per pound 13 cts. per pound l| cts. per pound 25 cents per pack 35 cents per pack 10 cts. per pound 10 'c. p. g. & p. ct. 10 c. p. g. & 30 p. ct. $1 per gross 50 c. p. g. & 30 P- c 15 cents per bush 2 cents per pound 1 cent per pound 4 conts per pound 4 cents per pound 2 cents per pound 1 cent per pound 12 cts. per 100 lbs. 8 cts. per 100 lbs. .821 1.941 1.640 .211 .071 .055 .065 .053 .062 .009 .127 .008 .004 .067 .121 .382 .300 p. cent 30.43 5L51 60.97 14.18 42.31 54.66 46.45 56.42 24.20 58.79 47.24 62.67 236.79 30.60 i206.13 91.52 33.33 I .333 3.100 1.91 66.03 32.26 56.38 464 32.28 .175 .079 .188 .188 .090 .006 .003 .001 11.44 12.59 21.18 22.12 20.16 17.«3 39,76 69.00 -^1k 'fe «<• '^ / r ■ UNITED STATES IMPORTS. 301 30.43 61.81 60.97 42.31 54.66 46.45 S6.42 24.20 58.79 47.24 8i 62.57 236.79 30.60 [206.13 91.52 33.33 65.03 32.26 55.39 32.29 11.44 12.59 21.19 22.12 20.15 17.83 * 39,76 kll 69.00 COMMODITIES. Quantities. Seeds: Castor beans or seed bushels Flaxseed or linseed (56 pounds to the bushel) bushels Hemp-seed pounds Rape - seed and other like oil seeds pounds Soap: Common, and all not otherwise pro- vided for pounds Toilet or shaving, and all fancy or j perfumed pounds Spirits and wines : Spirits, and imitations of — y Brandy pf. KaUs. ' ' Cordials, liaueurs, arrack, absin- the, lurscnwassor, ratafia, and other similar beverages or bit- ters containing spirits, not otherwise provided for.pf. galls. Spirits, othei, manufactured or distilled from grain . . . . pf . galls. Spirits, other, (except orandy), manufactured* or distilled from I other materials pf . galls, Brandy spirits, and other spirit ^ uous beverages, not otherwise! provided for grails. Spirituous compounds, or prepar- ation of which distilled spirits is a component of chief value — Baj rum or bay-water, whether distilled or compounded, of which distilled spirits are the component part of chief value pf. galls. Cologne water and other per- fumery, of which alcohol forms the principid ingredi- ent pf. galls. Spirituous compounds or prepa- rations, not elsewhere speci- fied pf . galls. Wines, containing not more than 24 per ceut. of alcohol — Champagne, and all other spark' ling, in bottles — Containing ^ pint or less, ,^ each dozens ~ ' ' ' Containing not more than 1 Jint, ea^, and more than pint dozens Containing, each, not more than 1 quart and more than 1 pint doaens Excess of 1 quart each, galls. Still wines- Ill casks gallons! 2,317 1,284,862 626,326 429,523 3,218,008 24,251.25 158,427.38 506,076 73,358.03 436,288 204,303 6,179 iilM Values. $ 2,915 00 1,880,197 00 17,236 00 19,442 00 182,021 00 69,368 00 Bates of Duty. •s i . III Jig's < 60 cents per bush. 20 cents per bush. i cent per pound i cent per pound lc.p.lb. &30p.o. 10c.p.lb.&26p.c. 1,020,032 00 12 per proof gall. 85.62 9,657 1,547 5,966 98,801 78,088 83.26 3,653,726 103,402 00 261,892 00 125,909 00 32,687 00 12 per proof gall. i2 per proof galL 92 per proof galL 50 per cent 91.00 157,076 00 3,270 00 $2 per proof gall. i3pf. g. A50p.c. 82 per proof gall. 19,186 00 618,440 00 924,860 00 1,874,791 00'|40ct8. per gallon {1.50 per dozen. $3 per dozen t6 per dozen t2 per gallon t 1.268 1.463 .027 .046 .067 .379 2.017 1.409 .5?7 .616 5.290 1.064 16.436 2.118 p. cent 47.69 13.66 18.34 11.03 47.58 51.34 99.13 141.88 346.40 324.62 50.00 3.216 6.259 11.837 187.96 68.26 94.64 46.64 47.92 60.68 .6131 77.96 202 ' THE TABIFT HAND BOOK. OOMMODITIE& Spirits and wines — Continutd. Still vrinea— Continued. In bottles, containing, each, If. i.: not more than 1 quart ).:..., i and more than 1 pint (in cases of 1 dozen bottles .;. V each) dozen bottles. ^ In bottles, containing, each, not more than 1 pint (in i cases of 24 bottles each ■<,!: . 1 ■ dozen bottles Quantity in excess of 1 •)* quart or 1 pint per bot tie pints Prune wine Vermuth — './, In casks gallons In bottles, containing each not more than 1 quart anc more than 1 pint (in cases of 1 dozen bottles each) — dozen bottles! Quantity in excess of 1 auart or 1 pint per bot- tle pints Starch: Com or potato pounds Rice, or other material do . . Rough freestone, granite, sand- stone, and all building stone. . tons Sugar and molasses : Molasses gallons Molasses concentrated, tank-bot toms, ' a3rrup of sugar-cane juice and melada pounds Quantitteft 36,891,376 not above No. 7 pounds j 860,287, 182 Sugar, Dutch standard in colour — AH " " " 142,811 297 12,832 34 958 1,300 109,582 1,310,984 10,197 26,855,764 Above No. 7, and not above No, 10 pounds 618,019,876 Above No. 10, and not above No. 13 pounds Above No. 13, and not above No. 16 pounds Above No. 16, and not above No. 29 pounds Above No. 20, and all refined, loaf, crushed, powdered, and gran- ulated pounds Sugar-candy and confectionery — Coloured, value 30 cents or less per pound pounds 14'ot coloured pounds Valued at over 30 oents per pound pounds Valuer f cts. 620,319 00 1,238 00 6,110 00 68 00 3,055 00 72.316,574 1,474,118 561,068 216,294 14 21,659 17,372 5,395 00 41,516 00 37,878 00 6,860,317 00 Rates of duty. hi te»vi.. 11.60 per dozen. 80 cts. per dozep. 6 cts. per pint . . 20 per cent p. cent 40 cts. per gall. •l-l: $1.60 per dozen. 5 cts. per pint. . Ic. p. p. A 20 p. 0. 3c.p. p.&20p.c $1.50 per ton.... 5 cts. plus 25 p. c. per gallon. 4.344 4.168 2.000 3.189 .(M9 .031 36.99 19.19 I ■ 20.00 20.00 50.15 40.81 114.73 3.714| 40.38 .255i 24.47 1,383,482 00 41,516,498 00 33,232,863 00 4,110,492 00 7?.831 00 35,491 00 16,866 00 1) cts. plus 25 p. c. per pound. If cts. plus 25 p. c. per pound. 2 cts. plus 25 p. c. per pound. 2i cts. plus 25 p. c. per pound. 2| cts. plus 25 p. c. per pound. 3^ cts. plus 85 p. c. per pound. 300 1,608 00 6,417 00 4 cts. plus 25 p. c. per pound. 16 cts. per pound 10 cts. per pound 60 percent. .038 .048 .054 .057 .050 a63 .078 .214 .074 49.73 45.33 46.49 49^48 68.63 64.22 64.12 70.00 134.63 60.00 ^ *■ UNITED STATES IMPOltTB. 208 '^'% ,£_ p.oeni \ 36.99 19.19 20.00 20.00 50.15 40.31 114.73 40.38 24.47 49.73 45.33 46.49 4%48 68.63 64.22 64.12 70.00 [134.63 saoo • ^ COMMODITIES. Quantiti«c Sugar-cane Sugar drainings Tin, manufactures of : Cans or ^mckages made of tin or other matenal, containing iish of any kind admitted free of duty, not ex- ceeding one quart in contents. No. Foil Plates or sheets, and on teme, and taggers' tin pounds Plates, galvanized or coated other- wise than by electric batteries. . lbs. Manufactures of, not otherwise pro- vided for Tobacco, and manufactures of : Leaf, manufactured and not stem- med pounds Cigars, cigarettes, and cheroots.. lbs. Juice SnufF and snuS flour of all descrip- tions pounds Stemmed and all manufactured, not otherwise provided for. . . [tounds Stems > pounds Unmanufactured, not otherwise pro- vided for y«mish : Valued at $1. 50 or less per gal . . galls. Valued at above 91 .60 per gal . . galls. Vinegar^ . . standard gallons Wools, hair of the alpaca, goat, and other like animals, and manu- factures of : tBaw or unmanufactured- Class No. 1, clothing-wools— Value 32 cents or less per pound pounds Value over 32 cents per pound pounds Scoured wool- Value 32 cents or less per 242,646,871 8,568 148,446 7,4.58,354 551,056 15,433 157,359 12 1,956 14,230 268,110 0,1 pound pounds Wa.shed wool — 'f.-.>. Value 32 cents or less per pound* pounda Value over 32 cents per pound* pounds Class No. 2, combing-wools — Value 32 cents or less per pound .)f> . pounds ) Value over 32 cents per pound Xwunds tXj ^'V.ivV 49,345 9,338,300 4«4,842 4,037 40,488 101 2,077,882 961,387 Values. 164 24 2,321 00 44,938 00 9,883,640 00 701 00 13,165 00 3,929,061 00 2,117,620 00 20 00 4,861 00 39,372 00 4 36 2,493 41 2,500 00 46,854 00 38,716 00 lA cents per can, SO per cent R«tM of duty. SBC > > o 10 percent. 20 per cent . 11 cents per lb. 2i cents p. pound 35 per cent 35 cents p. pound 82.50p.lb.&25p.c 20 percent 50 cents p. pound 50 cents p. pound 15 per cent . . . 30 per cent .... 50 F cts. per gallon and 20 i>. cent. ) cts. per gallon and 25 p. cent. 10 <*t8. p. st'd. gal. 50 14,097 00 2,214,233 00 182,810 00 1,863 00 17,960 00 80 00 633^464 00 336,209 00 10c.p.lb.&llp.c. less 10 p. c. 10c.p.lb.&llii.c. 12cp.lb.&10p.c, 30c.p.lb.&33p.c, 20c.p.lb.&22p.c. 24c.p.lb.&20p.c 10c.p.lb.A;llp.c. 12c.p.lb.&10p.c. !674 .104 .082 .624 8.824 ).cent 10.00 20.00 30.00 26.98 30.62 35.00 66.77 90.06 20.00 .314! 159.07 .260 199.87 .363! 41.28 30.00 69.12 1.278 3.292 40.18 .144' 69.26 .285 41.40 .237 .378 63.17 41.76 161 98.01 .443 .792 .306 .853 67.09 60.03 43.79 4.^96 * Before Kouring or washing. 204 THE TARIFF HAND BOOK. COMMODITIES. Woola (raw or unmannfaot'd)— Con. Clau No. 3, carpet and other similar woola — Value 12 cents or less per pound pounds Value over 12 cents per pound pounds Oarpets and carpeting of all kinds — Aubusson and Axminster, and oarpets woven whole for rooms square yards Brussels carpet wrought by the Jaoquard machine. . . .sq. yards Brussels tapestry, printed «on the warp, or otherwise. . . .sq. yards Drugget and booking, printed, coloured,or otherwise, .sq. yards Of wool, cotton, or parts of either, or other material, not otherwise provided for Patent velvet and tapestry, velvet printed on the warp, or other- wise square yards Quantities. Saxony, Wilton, and Toiimay vel- vet, vnvught by the Jaoquard machine square yards Screens, rugs, covers, Ac, of wool and other material, not other- wise provided for Treble, ingrain, three-ply, and worsted chain Venetian car- pets square yards Wool carpets, not otherwise pro vided for Yam, Venetian, and two-ply in- grain square yards Dress-goods, women and children's, and real or imitation Italian cloths- Valued at not exceeding 20 cents per square yard . . square yards Valued at above 20 cents per square yard square yards Weighing 4 ounces and over per square yard pounds 19,865,982 7,000,298 76,664 285 94,608 6,520 87,773 3,369 1,893 87,821 11,032 911 Values. 12,769.87 22,133,476 28,162,129 1,014,341 2,233,598 GO 1,361,042 00 172,406 00 421 00 123,263 00 6,982 00 79,613 00 1,396 00 51,886 00 2,998 00 61,946 00 21,470 00 128,703 00 1,043 00 3,828 00 9,276 00 Bates of Duty. S. tk O 3 cents per pound 6 cents per pound 60 per cent. . . 44o.p.sq.yd. A35 p. c. less 10 p. c, 44 c. p. sq. yd. A 36 p. c 28o.p.8q.yd.&36 p. c. less 10 p. c. 28 c. p. sq. yd. & 35 p. 25 c. p. sq. yd. A 35 p. o. 40 per cent. 40 c. p. sq. yd. A 36 p. c. less 10 p. c. 40 0. p. sq. yd. A 35 p. c 70 c. p. sq. yd. ft 35 p. c 3,748,160 00 45 per cent . , 17 c. p. sq. yd. A 36 p. c 40 per cent. 12 c. p. sq. yd. k 36 p. 0. .... I 6 c. p. sq. yd. ft 36 p. a .... 8,728,461 00 8 c. p. sq. yd. ft 40 p. 0. 1.690,609 00 60ap.lb.*86p.«. .112 .194 2.249 1.477 1.318 .917 .907 .414 1.683 1.373 1.946 1.145 .727 .169 .309 L666 p. cent 26.62 80.86 60.00 68.81 68.38 58.96 66.85 95.33 40.00 54.23 64.12 70.97 46.00 49.86 40.00 51.50 70.46 66.81 65.00 UNITED STATES IMPOBTS. 205 Mi p.oent 26.62 80.86 60.00 68.81 68.38 58.96 66.86 95.33 40.00 54.23 64.12 70.97 46.00 49.85 40.00 51.50 70.4« 66.81 66.00 ' OOMMODITIBS. Voola—Contintud. Goods compoMd wholly or in nut of wonted, the hair of the upaoA, gOAt, and other like aniwalt — Balmorala-- Valued at above 40 and not exceeding 60 cente per pound pounds Valued at above 60 and not exceeding 80 cents per pound pounds Blankets- Valued at not exceeding 40 cents per pound pounds Valued at above 40 and not exceed- ing 60 cents per pound . . pounds Vidued at above 60 and not exceed- ing 80 cents per pound . . pounds Valued at above 80 cents per W pound pounds eighing over 4 ounces per square yard pounds Flannels- Valued at not exceeding 40 cents per pound pounds Valued at above 40 and not ex- ceeding 60 cents per pound .pounds Valued at above 60 and not ex- ceeding 80 cents per pound pOUD'' Valued at above 80 cents p«. pound pounds Hosiery, only- Valued at above 40 and not ex- ceeding 60 cents per pound pounds Valued at above 60 and not ex- ceeding 80 cents per pound pounds Valued at above 80 cents per pound pounds Manufactures, not otherwise speci- fied— Valued at not exceeding 40 cents per pound pounds Valued at above 40 and not ex ceeding 60 cents per pound pounds Valued at above 60 and not ex oeeding 80 cents • per pound pounds Valued at above 80 cents per pound pounds Shirts, drawers, and other knit Valued at above 40 and not ex ceeding 60 cents per pound pounds Valiud at ^To 80 cents per pound pounds Qnantitiw. 1,429 1,800 117.60 768 56 198.26 62 18 70 77 1.303.25 L50 178,840 1,034 70.792 120,301 604,301 86 28,418 Valoea. 844 00 1,238 00 43 00 438 00 88 20 240 67 78 00 15 00 88 00 47 00 2,696 00 1 00 1 00 461,508 00 BatM of Doty. rr 30o.p.lb.A3lp.o. 40c.p.lb.A35p.o. 20ap.lb.&36p.a .30ap.lb.&S6p.c. 40c.p.lb.&3fip.c. 60c.p.lb.ft36p.o. 60o.p.lb. & 36p.c. 20o.p.lb. Jfc36p.a 30c.p.lb.&36p.c. 40c.p.lb. &36p.c. 60c.p.lb.&36p.c. 30c.p.lb.&;35p.a 40o.p.lb. & 85p.c. 60c.p.lb.&36p.c. 390 U,'?0c.p.lb.&35p.c. 38,153 00 91,222 00 882,968 00 43 00 2,473 00 30c.p.lb.&36p.c. 40c.p.lb.ft35p.c. 60c.p.lb.&36p.a 30o.p.lb.&35p.o. 50c.p.lb.ft35p.o. ,il^ f. 2 e t\ p. cent .601 .688 .366 .681 .682 1.216 1.268 .833 .634 .610 1-992 .600 .667 2 698 .377 .766 1.461 .600 2.196 85.79 93.16 89.65 86.57 94.13 76.09 74.74 59.00 90.36 100.63 60.10 // 95.00 95.00 54.26 88.03 90.58 87.91 69.22 95.00 57.74 206 THI TABirP HAKD BOOK. OOMMODITIES. Vf ooU— Continued. ManufaotuFM of wool ftnd woMted : Bunting square yards Cloths pounds OlotUns— Artiofes of wear pounds Ueady-made pounds Endless belts, or felts for paper or printing machined pounds Hats- Valued at not exceeding 40 cents per pound pounds Valued at above 40 and not ex- ceeding 60 cents per pound pounds Valued at above 60 and not ex- ceeding 80 cents per pound pounds Valued at above 80 cents per pound pounds Hat roundings Manufactures, wholly or in part of wool, not otherwise providetl for pounds QvantitiM. 2,066.26 198 4,006,67A 166,037 3tt,972 103,206 8.26 100 3,129 8,346 Rags, waste, shoddy, mungo, and flocks pounds Shawls- Woolen pounds Worsted, &c. , ncic olherwise pro- vided for pounds Webbings, beltings, bindings, braids, gallons, tringea, oorus, buttons, &c pounds if arns - Valued at not exceeding 40 cts. per pound pounds* Valuea at above 40 and not exceeding 60 cts. per pound pounds. Valued at above 60 and not exceeding 80 cts. per pound pounds, Valued at above 80 cents per pound pounds. Zinc, speltzer, or tutenegue : Ashes of In blocks or pigs pounds. In sheets pounds. Manufactures of, not otherwise pro- vided for. 274 128,726 133,926 86,680 380,268 333,206 79!b0 1,012 3,854.26 468,226 1,270,184 1,265,620 ValuM. Ratw of Duty. 425 00 20o^sq. yd. & 36 388 00 60c.p.lb!'&36p.'a less 10 p. 0. 6,657,304 00 60ap.lb.&36p.o. 676,4<10 00 114,711 00 93,889 00 8 30 63 00 2,842 00 6,794 00 1,161 00 362 00 209,204 00 23,83100 198,154 00 1,102,874 00 805,893 00 if' 23 40 60c.p.lb.&40p.o. 20o.p.lb. ft 40p.o. 20G.p.lb.ft36p.c. 20o.p.lb.ft36p.o, .400 .206 1.969 L412 a 474 2.873 .909 30o.p.lb.&36p.c. 40o.p.lb.ft35p.c. 50c.p.lb &36p.o. 10 per cent 60ot8.perlb. ft36 p. c. less 10 p. 0. 50c.p.lb. &35p.o. 12 cts. per pound 60o.p.lb. &S6p.o 50o.p.lb. & 40p.o. 60o.p.lb. & 60p.a 20o.p.lb.&36p.c. 667 50 30o.p.lb.&35p.a 2,874 00 643,168 00 318 00 67,763 00 69,381 00 4,802 36 40 0. p. lb. and 36 p. 60 c p. lb. and 35 p. 20percent U cts. per pound 2i cts. per pound 36 per cent .620 .748 1.7.12 1.321 1.625 .177 2.288 p. cent 132. "" 64. 70.40 64.30 67.49 67.00 84.84 88.44 63.86 10.00 65.6 01.7 67.44 56.85 2.900i 57.24 2.419 .294 .561 .746 1.186 .045 .066 70.67 103.96 8&49 88.64 77.18 20.00 ^.00 40i78 3S.00 -. * The above tUtemont does not indude the vsluea : (l) Of imported commoditiw withdrawn from «mie- houie and tnuaferred to manufacturing wsrehouw for oonsnmpuoii : and (t) Of imported mirtirtsit tntli- drawn from mretunise foreonsumplion, and ustd in the MMlructfon and equipment of vessels. >.Mnt M. 70.40 M.39 S7.49 67.00 84.84 M.69 M.44 $3.80 10.00 15.6 ».7 44 16.85 .24 L67 ,95 .49 64 L8 W M) » FRENCH DUTY ON CANADIAN VESSELS. 207 THE PROHIBITORY FRENCH DUTY ON CANADIAN VESSELS. From the official Report of Proceeding$ at the eighth annual meeting of the Dominion Board o/ Trade, pages 119 ami ISO.) (Que- At the afternoon uaaion, at Ottawa, January 16th, 1878. Mr. Wm. Eluik (St. John, N. B.) moved, Moondud by Mr. |R. R. Dobill bee) : — " That the good offioM of the Dominion Government be aiked, with a view to procure, through the aMistance of the Britleh Qoremnent, the regiatration in France of Canadian-built veuels on terms of equality with thoee of Oreat Biitain." This question has already been before thia Board, and, I believe, the disoussions on it have borne fruit. The subject is, I understand, now occupying the attention of the British and Canadian (Jovenunents. and correspondence is.soing on upon it. Mr. Dobell mentioned incidentally just now, that, whereas, under a recent treaty with France, British ships can be registered at two francs per ton, we have to pay forty francs per ton. No doubt this is the result of an oversight. Our ships bearing British register are British ships, and there is, therefore, nu necessity for this mis- take being continued. However the mistake may have arisen, we have to pay fortv francs per ton before our sinus are admitted to French register. Canada is a much larger ship-owning country tnan France, and there ought to be a large intercourse in the purchase of ships, between the two countries. We have in years gone by sold annually half a million dollars worth of shi < to France ; and, if we could now sell on the same terms as Great Britain, it wo i< id revive an industry of which we have been proud, and which is now somewhat depressed. The tendency in the Maritime Provinces is to retain only new ships, and sell old ships to other countries. The very reverse prevails in Prance. Thoy are willing, for tneir coasting trade, to buy old ships of four or five hundred tons. The ships we want to sell they want to buy, but we are met with this duty of forty f'-vncs per ton. We are seeking to obtain the same privilege as Great Britain, by adni. ting light wines into this country at low duties. This resolution is in accordance, with the policy which prevails between France and England, and has evorytliing in its favour. 1 hope it will again receive the favour- able attention of this Board. Mr. DoBBLL : I should like to hear from the Executive what steps they have taken to present the views of the Board to the Ooveniment. 1 would like to hear what pro- gress they have to report. The resolution was adopted. CoMFARisoN of American rates of drawback on refined sugars, made from duty- paid raw sugars, established by the Treasury Circular of September 26, 1877, and now in force, with those allowed before that date. Old Rates. New Rates. Loaf, cut lonf, crushed, granulated, and powdered ^60 $3 18 White coffee sugar, undried, and above No. 20, Dutch standard 3 00 2 58 All grades of coffee sugar8,No. 20, Dutch standa#d, and below it. 2 50 2 08 Sugar, refined from melado, on which was paid a duty of $1.87^ per 100 lbs., same as if refined from raw sugar, sugar refined from molassts 125 o . Per Gallon, Per Gallon. Syrup, from sugar Ogi Syrup, from melado ^ '054 Syrup, from molasses '05 All the drawback rates on refined sugar are subject to a retention of 1 per cent. , and on syrups of 10 per cent. ; which brings the the present net drawbacks to the figures given on page 39.