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23 WIST MAIN STMBT
WIBSTIR.N.Y. 14580
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26 aENTS.
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Toronto Publio Libraries
Pamphlet Collection
HAND-BOOK
XM
Social
I^Sciencea
STACKS
OF THE
1884.
ARRANGED ALPHABETICALLY.
'•-^^^••' —
TORONTO :
WILLIAM BRYCE) PUBLISHER.
^m
■"■^Hi^V.'."!!l*»L."
EXCISE TARIFF, CANADA.
Spirits— A^ ,.«
„r, J . • $1.50 p. proof
When made trom raw grram J^j *^ *^
When made from malted barley. ^^^^^ P* P'"^*
When m&de from molasses or other sweetened $1.53 p. proof
matter gal.
Malt. lie. p. lb.
Malt liquor, when made in whole or part from any
other substance than malt 10c. p. gal.
Vinegar 6c. p. gal.
Tobacco. . .' 25c. p. lb.
Cigarettes, weighing not more than 3 lbs. per M $1.50 p. 1,000.
Cigarettes, weighing more than 3 lbs. per M $6 p. 1,003.
Tobacco, made from Canadian leaf 5c. p. lb.
Canada Twist Tobacco 5c. p. lb.
Snuff, when containing not more than 40 per cent,
of moisture, or when containing over 40 per
cent, of moisture and put up in packages of less
than 5 lbs. each • • • 25o. p. lb.
Snuff, moist, when containing over 40 per cent, of
moisture and when in packages of 5 lbs. and
OYgr ' 18o. p. lb.
Cigars, frt)m foreign leaf $6 p. M.
Cigars, from Canadian leaf $3 p. M.
Cigars, from any leaf, .vhen put up in packages of
less than 10 each $7 p. M.
wm^
BI2;"3rCE'S
24
fe 1942 V
roof
roof
roof
HAND-BOOK
OF THE
OOO.
CANADIAN TARIFF,
1894.
ARRANGED ALPHABETICALLY.
— M "^ W
TORONTO :
WILLIAM BRYCE, PUBLISHER.
J
AN ACT TO CONSOLIDATE AND AMfiND THE ACTS
RESPECTING THE DUTIES OF CUSTOMS.
HER MAJESTY, by and with the advioe and consent of
the Senate and House of Commons of Canada, enacts as
fbUows : —
1. This Act shall be cited as •• The Customs Tariff, 1894 "
2. In this Act, and in any other Act relating to Customs,
unless the context otherwise requires, —
(a) The initials " n.e.s." represent and have the
meaning of the words " not elsewhere specified " ;
(6) The initials " no. p." represent and have the
meaning of the words " not otherwise provided for "
(c) The expression " gallon " means an Imperial
gallon ;
(d) The expression '* ton" means two thousand pounds
avoirdupois;
(e) The expression "proof" or" proof spirits" When
applied to wines or spirits of any kind, means spirits of a
strength equal to that of pure ethyl alcohol compounded
with distilled water in such proportions that the resultant
mixture shall at a temperature of sixty degrees Fthren*
heit have a specific gravity of 0. 9198 as compared with
that of distilled water at the same temperature.
(/) The expression " gauge," when applied to metal
sheets or plates or to wire, means the thickness as deter-
mined by Stubbs' Standard Gauge ;
{g) The expression "in diameter," when applied to
tubing, means tne actual inside diameter ; - >
3
(h) The expression " sheet," vhen applied to metals,
means a sheet or plate not exceeding three-sixteenths of an
inch in thickness.
(i) The expression " plate," when applied to metals,
means a plate or sheet more than three-sixteenths of an
' inch in thickness.
3. The expressions mentioned in section two of " The
Customs Act," as amended hy section two of " The Customs
Amendment Act, 1888," whenever they occur herein, or in any
Act relating to the Customs, unless the context otherwise
requires, have the meaning assigned to them respectively by
llhe said sections two ; and any power conferred upon the
Governor in Council by "The Customs Act" to transfer
dutialbie goods to the list of goods which may be imported free
of duty is not hereby abrogated or impaired.
4. Subject to the provisions of this Act, and to the require-
ments of " The Customs Act," chapter thirty-two of the Revised
Stattttesv aa amended, there shall be levied, collected and paid
upon, all goods enumerated, or referred to as not enumerated, m
Schedule A* to this Act, the several rates of duties of Customs
set fort& and described in the said Schedule and set opposite to
each item respectively or charged thereon as not enumerated,
when such goods are imported into Canada or taken out of
warehouse for consumption therein.
5. Subject to the same provisions and to the further con-
ditions contained in Schedule B* to this Act, all goods enum-
evated^'in the said Schedule B* may be imported into Canada or
may be taken out of warehouse for consumption therein, with*
out* the payment of any duties of Customs thereon.
6. The importation into Canada of any goods enumerated,
d&soribed orr^erred to in Schedule C to this Act, is prohibited ;
and any such goods if imported shall thereby become forfeited
to theOrown, and shall be destroyed ; and any person importing
fMy sacH prohibited goods, or causing or permitting them to be
imported, ahall for each offence incur a penalty of two hundred
dollanek
.} . ; 7> T^OA whole or part of the duties hereby imposed upon
fiok Mul olfaer products of the fisheries may be remittt'd as
respects either the United States or Newfoundland, or both,
ODOn proclamation of the Governor in Council, which may
* Schedule A indndes all' goods on which duty is payable, Schodule B
all 0oodfl in the free list, but the two arranged by us alphabetically for
geueiral cQnrenietic?-— FvB.
4
be issued' whenever it appears to his satisfkction that the
Governments of the United States and^ Newfonndfand, or of
either of them, have made changes in their tariffs of
duties imposed upon articles importied' firom Ganadk in
redaction or repeal cf the duties in force in the said countries
respectively.
8. Eggs may be imported into Gianadifc ftee of dlity, or at a
less duty than is provided for by this Act, upon proclamation
of the Governor in Council, which may be issued whenever it
appears to his satisfaction that eggs from Canada may be
imported into the United States free of dbty, or at a rate of
duty not exceeding that payable on eggs under such proclama-
tion when imported into Canada.
9. Whenever it appears to the satisfaction of the
Governor in Council that the Governments of France and
Spain, or either of them, have made changes in their tariff of
duties imposed upon articles imported from Canada, in
reduction or repeal of the duties now in force in the saj4
countries, he may by proclamation, order the whole or part of
the duty of thirty per centum ad volorerH' hereby imposed upon
wines imported into Canada to be remitted as respects
importations from the said countries or firom that one of the
said countries by the Government of which such change in
, its tariff of duties has been made as a^resaidi
10. Shingles and pulp wood, or either of them, may be
imported into Canada free of duty, upon proclamation of the
Governor in Council, which may be issued whenever it appears
to his satisfaction that shingles and pulp wood, or either of
them, from Canadb may be imported into the United States
free of duty.
11. Any or all- of the fbUowing- things, that is tO' say : green
or ripe apples, beans, buckwheat, pease, potatoes^ rye, rye fldur;
hay and vegetables specified in Schedule A to this Aott
(p. 66); shall be free of 'duty when imported^nto Canada from the
country of production upon the proclamtttion of the Governor in
Council, which may be issued whenever it appears tO' his satis-
faction that such country imposes no duty on the like product
or products imported into it from Canada.
12: Barley and Indian corn shall' be free of duty when
imported' into Canadtt from- the country of produotiou; ilpon
proclamation of the Governor in Counoiii vf^ioh^raay be itisued
whenever it appears to his satisfaction that such country
whence either or both tJiese psoduotB aneimfiorted^ 9idmit»both
these products free of duty iraport«d)>ili4l9>i1lkil»m!<CifQada|.
ft
;. 13. If any country imposes a duty upon the articles enum-
rated in jtems 734 to 745, | botli inclusive, in the schedule to this
Act, or upon any of such articles, when imported into such
country from Canada, the Governor in Council may, by pro-
clamation published in the Canada Gazette, declare the follow-
ing export duties, or any of them, chargeable upon logs
exported from Canada to such country, that is to say : oii pine,
Douglas fir, spruce, fir balsam, cedar, elm and hemlock logs,
an export duty not exceeding three dollars per thousand feet,
board measure ; and in case of the export of any of the above-
mentioned logs in shorter lengths than nine feet, then a rate
per cord may be levied in the same way, not greater than the
equivalent of the above-mentioned rate per thousand feet,
board measure ; and such export duty shall be chargeable
acoorJingly, after the publication of such proclamation : Pro-
vided, that the Governor in Council may, by proclamation, pub-
lished in like manner, from time to time, remove and re-impose
such export duty.
, ; • 14. Any goods or packages being the growth, produce
or manufacture of Canada, and having been exported there-
from and intended to be returned, may be admitted free of
duty on being re-imported into Canada, provided such goods
or packages were entered for exportation, and branded or
marked by a collector or proper officer of Customs, and are ,
fully idp^tified by the collector or proper officer at the port or
pl^ce where they are so r ^-imported ; and provided further,
that the property in such goods or packages has continued in
the person by whom they were exported, and thftt snch re-im-
portation takes place within one year of the exportation
thereof.
. , 15. On imported Indian corn, to be kiln-dried and
ground into meal for human food, or ground into meal and
kiln-dried for such use, under such regulations as are made by
the Gpvernor in Council, there may be allowed a drawback of
ninety per cent of the duty paid. , ^
16. The export of deer, wild turkeys, quail, partridge prai-
rie fowl and woodcock in the carcase or parts thereof, is hereby
declared unlawful and prohibited; and any person exporting
or attempting to export any such article shall for each such
o£fence, incur a penalty of one hundred dollars, and the article
so attempted to be exported shall be forfeited, and may, on
' I The itotaiiB NoS 781 to 746 in the Government Act refer to lumber in
jtB varioafl foxms, aawa and unaawo. : .<
6
in
reasonable cause of suspicion of intention to export,
be seized by any officer of the Customs, and if such intention
is proved, shall be dealt with as for breach of the Gustonos
laws ; provided, that this section shall not apply to tl:e export,
under such regulations as are made by the Governor in Council,
of any caicase or part thereof of any deer raised or bred by any
person, company or association of persons upon his or thoir
own lands. .
17. Regulations respecting the manner in which molasses
and syrups shall be sampled and tested for the purpose
of deltrmining the classes to which they belong with
reference to the duty chargable thereon shall be made by the
Controller of Customs ; and the instruments and appliances
neeessary' for snob determination shall be designated by him
and supplied to such officers as are by him charged with the
duty of sampling and testing such molasses and syrups ; and
the decision of any officer (to whom is so assigned the testing
of such articles) as to the duties to which they are subject
under the tariff shall be final and conclusive, unless upon
appeal to the Commissioner of (!)ustoms within thirty days
from the rendering of such decision, such decision is, with the
approval of the Controller, changed ; and the decision of the
Commissioner with such approval shall be final.
18. In the case Ox all wines, spirits, or alcoholic
liquors subject to duty according to their relative strength of
proof, such strength shall be ascertained either by means of
Sykes' hydrometer or of the specific gravity bottle, as the
Controller of Customs directs ; and in case such relative
strength cannot be correctly ascertained by the direct use of
the hydrometer or gravitj' bottle, it ^hall be ascertained by the
distillation of a sample and the subsequent test in like manner
of the distillate.
19. All medicinal or toilet preparations Imported for comr
pleting the manufacture thereof, or for the manufacture of any
other article by tbe addition of any ingredient or ingredients,
or by mixing such preparations, er by putting up or labelling the
same alone, or with other articles or compounds, under any pro-
prietary or trade name, shall be, irrespective of costs, valued for
duty and duty shall be paid thereon at the ordinary market
value in the country whence imported of the completed
preparation when put up and labelled under such proprietary
or trade name, less the actual cost of labour and material used
or expended in Canada in completing the manufacture there-
of or putting up or labelling the same.
7
30. All medicinal preparations whether ohemical or other^
uaoally imported with the name of the manufacturer, shall
have the true name of such manufacturer and the place
where they are prepared permanently and legiblv affixed to
each parcel by stamp, label or otherwise ; and all medicinal
preparations imported without such names so affixed shall be
forfeited.
21. The value of all bottles, flasks, jars, demijohns
carboys, casks, hogsheads, pipes, barrels, and all other vessels
or packages, manufactured of tin, iron, lead, zinc, glass or
any other material, and capable of holding liquids, — and all
packages in which goods are commonly placed for home
consumption, including cases in which bottled spirits, wines or
malt liquors or other liquids are contained, — and every
package being the first receptacle or covering inclosing goods
tor purpose of sale, shall in all cases not otherwise provided
for, in which they contain goods subject to an cut valorem
duty or a specific and ad valorem duty to be taken and held to
be a part of the fair market value of such goods for duty, and
shall be charged with the same rate of ad valorem duty as is to
be levied and collected on the goods they contain ; and when
they contain goods subject to a specific duty only, such packages
shall be charged with a dutyof customs of twenty per cent, ad
valorem, to be computed upon their original fair market value ;
and all or any of the above packages described as capable of
holding liquids, when containing goods exempt from duty
under this Act, shall be charged with a duty of twenty per
cent, ad valorem, provided the contents thereof are not of such
a nature that the destruction of the package becomes neces-
sary in order to release the goods,— and all other packages
containing free goods and being the first receptacles or inner
covering inclosing goods for the purpose of sale, and which
are not the usual and ordinary outside packages in which such
goods as they contain are packed for exportation shall be
dutiable at the same rate as if imported empty ; but all
packages not hereinbefore specfied, and not herein specially
eharg^ with or declared liable to duty under regulations, and
being the usual and ordinary packages in which goods are
packed for exportation, according to the general usage and
custom of trade, shall be free of duty. Provided further, that
all special packages or coverings unlike those in which such
goods as they contain are .usually packed for home oonsump-
lion, and all such packages or coverings as are apparently
designed for use other than injthe importation of the goods
they contain, shall be subject to the same rates of duty as they
8
i'
would be subject to if imported empty or separate from their
contents.
22. Any person who, without lawful excuse, the proof
of which shall be on the person accused, sends or brings into
Canada, or who, being in Canada, has in his possession, any
bill-heading or other paper appearing to be a heading or blank
capable of being filled up or used as an invoice, and bearing
any certificate purporting to show, or which may be used to
show, that the invoice which may be made from such bill-
heading or blank is correct or authentic, is guilty of an indict-
able offence, and liable to a penalty of five hundred dollars,
and to imprisonment for a term not exceeding twelve months,
in the discretion of the court, and the goods entered under any
invoice made from any such bill-heading or blank shall be
forfeited.
23. With respect to goods imported for manufacturing
purposes that are admissible under this Act for any specific
purposes, at a lower rate of duty than would otherwise be
chargeable, or exempt from duty, the importer claiming such
exemption from duty, or proportionate exemption from duty
shall make and subscribe to the following affidavit or affirma-
tion before the collector of Customs at the port of entry :—
I, {name of importer) the undersigned, importer of the {name
of the goods or articles) mentioned in this entry, do solemnly
{swear or affirm) that such (names of the goods or articles) are
imported by me for the manufacture of {names of the goods to be
manufactured^ in my own factory, situated at {nam£ of the
place, countir^nd province), and that no portion of the same
will be used for any other purpose or disposed of until so
manufactured.
24. The following Acts are hereby repealed : — Chapter
thirty-three of the Bevised Statutes intituled " An Act respect-
ing the duties of Customs " ; chapter thirty-nine of the statutes
of 1887, intituled " An Act to amend the Act respecting the
duties of Customs " ; chapter fifteen of the statutes of 1888,
intituled *' An Act to amend chapter thirty-three of the Bevised
Statutes of Canada, respecting the duties of Customs " ; chap-
ter twenty of the statutes of 1890, intituled '* An Act to amend
the Acts respecting the duties of Customs " ; chapter twenty-
one of the statutes of 1890, intituled *' An Act to amend the Act
of the present session, intituled An Act to amend the Acts
respecting the duties of Cucuoms " ; chapter forty-five of the
9tM»tuteu of 1891 1 intituled '* An Act to amend the Aots respect-
9
;
..
ing the duties of Customs " ; chapter twenty-one of the statutes
of 1892, intituled " An Act further to amend the Acts respecting
the duties of Customs" ; and chapter sixteen of the statutes of
1893, intituled •• An Act further to amend the Act respecting
the duties of Customs."
25. All Orders in Council and all departmental regulations
inconsistent with any of the provisions of this Act are hereby
repealed.
26. The foregoing provisions of this Act shall be held to
have come into force on the twenty-seventh day of March, in
the present year one thousand eight hundred and ninety-four,
and to apply and to have applied to all goods imported or
taken out of warehouse for consumption on or after the said
day : Provided that in the case of goods which were imported
or taken out of warehouse for consumption, and on which duty
was paid, on or after the 27th day of March, 1894, in accord-
ance with the rate of duty set forch as payable on such goods
in the resolutions respecting the duties of customs introduced
in the House of Commons on the said 27th day of March, or
in any such resolution subsequently introduced in the said
House, the duty so paid shall not be affected, nor shall the
person paying it be entitled to any refund or be liable to any
further payment of duty, by reason of such rate of duty being
altered by any resolution introduced subsequently to that in
accordance with which such duty was paid and bafore tho
passing of this Act.
I 1
If
,.
p. S.— Yon will notice that in many cases we refer you to another
clause rather than give the rate of duty, as we think it better fr.
you to read the whole clause bearing on the article in question .
[Pub.
• DOMINION OF CANADA
CUSTOMS TARIFF.
For diity oh packages see section 21 of the Act, page 8 of thio book.
T>uty.
All goods not enumerated in this Act as subject to
any other rate of duty, nor declared free of duty
by this Act, and not being goods the importa-
tion whereof is by this Act or any other Act pro-
hibited , shall be subject to a duty of 20 p,c.
Sobednles A. and B. alphabetically arranged.
\'i'M
Acids used for medicinal, chemical or manufacturing
purjwses, not specially provided for in this Act. Free,
Acid, acetic and pyroligneous of any strength, when
im|x)rted by dyers, calico pi*inters or manu-
facturers of acetates or colours, for exclusive use
in dynig or printing, or for the manufacture of
such acetates or colours in their own- factories, V
imder suoh regulations as are festttblishfed by the " " '•'
Governor in Council . . . ... .'.*. . ... ;....... . . ; . 25'p.o.
Acid, glacial acetic acid or acetic acid' exceeding the '
strength of proof, when imported by druggists
and other than dyers, calico printers, manufac-
turers of vinegar or acetj^es or cokmrs, to be ,, ,,.,
used in their own factorieis. for. purposes of
manufacture other thaxi those, mentioned in the
next; preceding item a specific duty equal to the loc. per Imp.
strtirigth of proof ., ,'. ....... . , . . . . , , gallp ,. i ;
Additional per gallon for each degree ■ of strength
, in excess of the strength of proof , . lo. add.
11
\{i.
I !
1 ■■?[
JBKfUy.
Aidid, .Antlpbusic 440 p. «. Ah.
Atjid, acetic and pyrdligenouB, Tie. 8., -and vinegar, a
specific duty for each gallon of any strength
not exceeding the strength of proof 15 p. c.
And for each degree of strength m excess of the
strength of proof an additional duty of 2c. add'U.
l^he stvenffth of preef shall lae -held to be equal
Jto six per i«ant df abfsolute aoid, and in all cases
the stueQgtth ihKlhbe 'determined in su<!)h manaer
as is established by the Governor in Council.
Admiralty charts Free.
Advertising^bllls andloldew-^see Labek 25^0^0. ^^' *
Advertising calendars- see Pamphlets.
Adzes — see Picks.
Albumenized and other papers and films chemically
prepared for photc^aphers' use 30 p.c.
Ale, beer and poHer, when imported in casks or
otherwise than in bottle IGc. p. «all.
Ale, beer «nd porter^ when imported m bottles '(six
quart or twelve pint bottles to be held to contain
ov.e g»llon) ..:. 24c. -p. gall.
Alligator leather— see Leather, upper.
Album insides made of paper Free.
Almanacs— see Pamphlets.
Almonds, walnuts, brazil nuts, pecans and shelled
pea-nuts, n.e.8 3c. per lb.
Alum, in 'bulk only, ground or unground Free.
Aluminum, or Aluminium sheets and aluminia and
chloride of aluminum or dh'loralum, sulphate of
alumina and a;luin cake Free.
Ambergris , Free.
Ammonia, sulphate of , W-ammoniac, Free.
" Blanc fixe " and " Satin TThite," nitrate of . Free.
• Anatomical preparations and lakeletons or ;pai«tH
thereof Free.
Anchors Free.
Anchovies and sardines, packed in oil or otherwise,
in tin boxes measuring not more than five
inches long, four inches wide and 'three and a
ha;lf inches deep 5c. p. box.
In half'boxei. mea^suring not more than five
inches long, leur inches wideand one and ifive-
eigbths'deep 2^ |>. ^ box.
tl
Duty.
Acid» phosphate '2c. p. lb.
Acid, muriatic and nitric, and all mixed acids 20 p. c.
And in quarter boxes, measuring not more than
four inches and three-qirarters long, three and
a half inches wide and one and a quarter deep. 2c. ,p. ^ hfsn.
When imported in any other form 30 p.c.
Aniline salts and arseniate of aniline, aniline dyes
and coal tar dyes in bulk or packages of not less
than one pound weight, including alizarine and
artificial alizarine Free.
Aniline oil, crude Free.
Animals brotight into Camida temporarily, and for «
period not exceeding three months,^ for the pur-
pose of exhibition or of corapetlti'oh for prizes
offered by any agricultural or other association ;
(but a bond shall be first given in accordance
with regulations prescribed by the Controller of
of Customs, with the condition that the full
duty to which such animals would otherwise be
liable shall be paid in case of their sale in Can-
ada, or if not re-exported within the time speci-
fied in such bond) < Free.
Animals, living, n.e.s 20 p.c.
Annato, liquid or solid Free.
Anodynes — see Medicinal preparations.
Antelope leather — see Glove leathers.
Antimony salts ; antimony, not ground, pulverized
or otherwise manufactured Free.
Antiquities — see Coins.
Apparel, wearing and other personal and household
effects, not mei'chandise, of British subjects
dying abroad, but domiciled in Canada Fre*.
Apples, including the duty on the barrels 40c. p. bbl.
Apple — see Trees.
Apples, dried, dessicated or evaporated dates, figs
and other dried, dessicated or evaporated fruits,
n.e.s 25 p.c.
Arc and incandescent — see Insulators.
Arsenic Free.
Arfcicle<i for the use of the G.)VBrnor-General Free.
Articles when imported by and for the use of the
Army and Navy : Arms, military or naval
clothing, musical instruments for bands, mili-
tary stores and munitions of war .. i .......... . Free,
18
' :ii
J
I
Duty.
Articles for the personal use of Consuls-General who
are natives or citizens of the country they repre-
sent and who are not engaged in any other
business or profession Free.
Articles imported by or for the use of the Domin-
ion Government or any or the departments there-
of, or by and for the Senate or House of Com-
mons, including the following articles when im-
ported by the said Government or through any
of the departments thereof for the use of the
Canadian militia :" Military clothing, musical
'istruments for military bands, military stores
and munitions of war " Free.
Artificial flowers 25 p.c.
Asbestos in any form other than crude, and all manu-
factures thereof 25 p.c.
Asphalt or asphaltum and bone pitch, crude only . . . Free.
Axes of all kinds, scythes, hay knives, lawn mowers,
pronged forks, rakes^ n.e.s., and hoes, and other
agricultural tools or implements, n.e.s 35 p.c.
Axle bars — see Axles.
Axle blanks— see Axles.
Axle grease — see Lubricating oils.
Axles, springs and parts thereof, axle bars and axle
blanks of iron "or steel for railway or tramway
vehicles, but not less than thirty -five per cent . . $20 p. ton.
Axles, springs and parts thereof, axle bars and axle Ic. p. lb. and
blanks of iron or steel, n. e. s 20 p.c.
Babbit m«^tal .' 10 p.c.
Bags — see Paper eiacks.
Bags or sacks of hemp, linen, or jute, and cotton
seamless bt^gs 20 p.c.
Baking powders — see Yeast.
14
.
Duty,
Balances — see Safes.
Balls, billiard — see Billiard tables.
Balls, glass — see Carboys.
Bamboos, unmanufactured, bamboo reeds, not
further manufactured than cut into suitable
lengths for walking sticks or canes, or for sticks
for umbrellas, parasols or sunshades Free.
Bandages — see Belts.
Bank books — see Papers.
Bank notes, bonds, bills of exchange, cheques, pro-
missory notes, drafts and all similar work un-
signed, and cards or other commercial blank forms
printed or lithographed, or printed from steel or
copper or other plates, and other printed matter, ,
n.e.s 35 p.c.
Bar iron or steel, rolled or hammered, comprising
rounds and squares ; shapes of rolled iron or
steel, not more than four inches in diameter, and
flats not thinner than number sixteen guage,
whether in coils, bundles, rods or bars, n. e. s. . . $10 p. ton.
Barbed wire fencing of iron or steel |c. p. lb.
Barley 30 p. c.
Barrels, containing petroleum or its products, or any
mixture of which petroleum forms a part, when
such contents are chargable with a specific duty . 20o. each.
Barrels or packages of Canadian manufacture which
have been exported, filled with Oanadian pro-
ducts, when returned, under such regulations as
the Controller of Customs prescribes Free.
Batting and sheet wadding — see Batts.
Beans 15c. p. bush.
Beans, viz : — Tonquin, vanilla and nux vomica, crude
only, locust beans and locust bean meal, and
cocoa beans, not roasted, crushed or ground Free.
Beans in cans — see Tomatoes.
Beer and porter — see Ale. •
Bees Free.
Beeswax 10 p.o.
Bells, when imjjorted for the use of churches Free.
Bells of any description, except for churches, and
gongs 25 p.c.
Belts or trusses, surgical, and suspensory bandages of
all kinds 23 p.c,
B<^lts — spe Laces,
15
Belting^ leather— see Leather.
Beltinf^T ^ leather or other material, n.as 20 p. e.
Bicycles and tricyclea 30 p.c.
Billets — see Iron and steel ingots.
Billiard tables, with or without pockets, and baga-
telle tables or boards, cues, balls, and cue racks. . 35 i).o.
Bills of exchange— see Bank notes.
Bird cages 35 p.c.
Bitd skins and skins of animals not natives of Can-
ada, for taxldermic purposes, not further manu-
factured than prepared for preservation Free.
Biscuits of i 11 kinds 25 p.c.
Bismuth, metallic, in its natural ^.tftte ,,...,... Free.
Bitters — see Medicinal preparations.
Blackberries, gooseberries, raspberries, strawberries,
cherries and currants, n.e.s., the weight of the
package to be included inthe weight for duty ... 2c. p. lb.
Blacking, sh^, and shoemakers' ink, and shoe,
harness andleather dressing, and harness soap. . 25 p.c.
Blanketing and lapping, and discs or mills for engrav-
ing copper rollers, when imported by cotton
manufacturers, calico printers and wall paper
manufacturers, for use in their own factories
only Free.
Blankets— see Manufactures.
Blast furnace slag Free.
Blood albumen and tannic acid Free.
Blooms — see Iron and steel ingots.
Blue vitriol — ^see Sulphate of iron.
Blueing, laundry blueing of all kinds '. 25 p.c.
Boiler tubes of wrought iron or steel, including cor-
rugated tubes or flues for marine boilers 7^ p.c.
Boilers — see Steam engines.
JBolsters — see Furniture of wood.
Bolting doth, not made up >,. Free.
Bolts— see Wrought iron. . .
Bonds— see Bank notes.
Bones, crude, not manufactured, burned, calcined,
ground or steamed *. . . Free.
Bonnets — see Hats.
Books, viz. : — Bibles, prayer-books, psalm and hymn
and books printed in any language other than
the English aqd French languages , . . Fre^t
B
•B
B4
Bo
Be
B(]
B<^
bJ
B
BJ
bJ
BJ
m
Dviy.
Bookn, embossed, for the blind, and books for the
instruction of the deaf and dumb and blind Free.
Books printed by any government or by any associa-
tion for the promotion of science or letters and
official annual reports of religiwas or benevolent
associations and issued in the course of the pro-
ceedings of the said associations, to their mem-
bers, and not for the purpose of sale or trade. . . Free.
Books, not beinff printed or re-printed in Canada,
which are included and used as text books
in the curriculum of any university or
incorporated college in Canada for the use of
students thereof ; books specially imported for
the ho'na fide use of incorporated Mechanics'
Institutes, public free libraries, and university
and college libraries, and law libraries of any duly
organized law association or society for the use
of its members, not more than two copies of each
book, under regulations made by the Govemor in
Council ; and books, bound or unbound which
have been printed and manufactured more than
twelve years Free.
Books, printed, periodicals and pamphlets, n.e.8., not
being foreign reprmts of British copyright works
nor olank account books, nor copy-books, nor
books to be written or drawn upon, nor bibles,
prayer-books, psalm and hymn-books 6c. per lb.
Bookbinders' cloths Free,
Bookbinders' tools and implements, including ruling
machines 10 p.c.
Boots and shoes, n.e.s 25 p.c.
Boracio acid, and borax, ground or unground, in bulk
of not less than twenty-five pounds only Free.
Borax — scq B<)racic acid.
Border and coated papers — see Paper.
Borders— see Paper-hangings.
Botanical specimens Free.
Bottles, glass — see Carboys.
Box papers — see Paper.
Braces aad suspenders and paints theriebf .' . . . . ...... 35 p.c.
Braids, chains, cords, manufacture of hair — see Laces.
Braids — see Laces.
Brass and copper nails, rivets and burrs, and manu-
factures of brass or copper, n.e.s 30 p.c.
17
Duty,
Brass, iron and copper wire twisted, when imported
by manufacturers of boots and shoes for use in
their own factories Free.
Brass cups, being rough blanks, for the manufacture
of paper shells or cartridges, when imported by
manufacturers of brass and paper shells and
cartridges, for use in their own factories Free.
Brass, in bars, rods and bolts, drawn, plain and fancy
tubing, not bent or otherwise manufactured, in
lengths not less than six feet Free.
Brass in strips for printers' rules, not finished Free.
Brass, iron or steel, ribs of, runners, ring«, caps,
notches, ferrules, mounts and sticks or canes in
the rough, or not further manufactured than cut
into lengths suitable for umbrella, parasol or
sunshade sticks, when imported by manufacturers
of umbrellas, parasols and sunshades for use in
their factories in the manufacture of umbrellas,
parasols and sunshades only Free.
Brass, iron or steel rolled, round wire rods under
three-eighths of an inch in diameter, and rolled
copper rods one inch or under in diameter, when
imported by wire manufacturers for use in mak-
ing wire in their own factories Free.
Brass scrap, and brass in sheet or plates. Free.
Brazil nuts — see Almonds.
Brick for building and paving brick 20 p. c.
Bridge steel and iron sections — see Rolled iron.
Brimstone — see Sulphur.
Bristles Free.
Britannia metal and German and nickel silver,
manufactures of, not plated 25 p. c.
Britannia metal m pigs and bars Free.
British copyright works, reprints of, until the end of 6c. per lb. and
the next session of Parliament 12^ p.c.
And thereafter 6c. per lb.
British gum, dextrine, sizing cream and enamel sizing 10 p.c.
Bromine Free.
Broom com Free.
Brooms— 8e« Fails.
Brushes — see Wood.
Buck leather — see Glove leathers.
18
Bi
Duty.
Buckram for the manufacture of hat and bonnet
shapes Free.
Buckthorn and strip fencing of iron or steel ^c. p. lb.
Buckwheat .* 10c. p. bush.
Buckwheat meal o** flour Jc. p. lb.
Buggies, carriages and pleasure carts, and similar $5 each & 25
vehicles, n.e.s., costing not more than $00 p.c.
Costing more than $50 35 p.c.
Children's carriages 35 p.c.
Builders' hardware, cabinet makers', undertakers',
upholsterers', harness-makers', and saddlers'
hardware, including curry combs and curry
cards, carriage hardware, locks, buts and hinges,
n.e.s., saws of all kinds, and table cutlery, n.e.s. 2t2]^\..Q.
Building plans— see Paintings.
Building stone — see Flagstones.
Bullion, gold and silver, ia. bars, blocks or ingots, and
bullion fringe Free.
Burgundy pitch Free.
Burnt siennas — see Oxides.
Burr stones, in blocks, rough or unmanufactured, not
bound up or prepared for binding into mill
stones Free.
Butter 4c. p. lb.
Buttons of hoof, rubber, vulcanite or composition . , . °o<P* ^'
Buttons of pearl, vegetable ivory or horn ; ^hox^e
Buttons, pantaloon, and all other buttons, n.e.s 20 p.o.
O.
Cabinet makers' hardware — see Builders' hardware.
Cabinet organs — see Organs.
Cables — see Telephone.
Calcareous tufa J'ree.
Calf skins — see Leather, upper.
Candied peel — see Sugar candy.
Candles, n.e.s 25 p.c.
Cane and rattans, not manufactured Free,
19
Cane, reed or rattan, split or otherwise manufactnred.
Canes— see Walking sticks.
Cans and packages mad^ of tin or other material,
oont lining fish of any kind admitted free of
duty under any existing law or treaty, not ex-
ceeding one quart in contents
And when exceeding one quart, an additional
duty for each additional quart or fractional
part thereof ;.....*
Canvas, and sail twine of hemf) or flax when to be
used for boats' and ships' sails
Caplins, unfinished leghorn hats, and Manilla hoods.
Caps — see Brass.
Caps— see Hats.
Caps, hats, muffs, tippets, capes, coats, cloaks and
other manufactures of fur
Capes, coats, cloaks — see Caps.
Carbons, electric light, or carbon points, not exceed-
ing twelve inches in length, and in proportion
for greater or less lengthsr.
Carboys and demijohns, glass, empty or filled, bottles
and decanters, flasks and phials, glass jars and
glass balls, and cut, pressed or moulded glass
tableware. ,
Carpet-ba^fs— see Trunks.
Carpet liuing—see Carpetings.
Carpeting, mats and matting of cocoa, hemp or jute,
and carpet linings and stair pads
Carpets, mats and rugs, n.e.s
Carpets, treble ingrain three-ply and two-ply, com-
posed wholly of wool
Carpets, two-ply and three-ply ingrain, of which the
warp is composed wholly of cotton or other
material than wool, worsted, the hair of the
alpaca, goat or other like animal
Carriage hardware — see Builders' hardware.
Carriages for travellers and carriag^es laden with
merchandise and not to include circus troops nor
hawkers, under regulations prescribed by the
Controller of Customs. ............:......,....
Carriages — see Buggies.
Carts and drays— see Wagons.
Cartridge cases—see Gun.
Cartridges- see Oun.
20
Duty.
17i p.c.
1^. p. can or
pKg.
lie. p. qt.
5 p.c.
Free.
25 p.c.
1^.50 p. 1000.
30 p.c.
25 p.c.
30p.c.
5c. p. sq. yd.
& 25 p.e.
3c. p. sq. yd.
& 25 p.c.
Fre*.
I
Ml or
t.
1000.
.yd.
.e.
yd.
.c.
DiUy.
Cases for jewels, watches, silverware, platedware, 5c. each & 30
cutlery and other like articles, p.c.
Cassimeres — see Manufactures.
Cast inm pipe of every description, provided that the
duty shall not be les^i than thirty-five per cent.
ad valorem ^10 p. ton.
Cast iron table forks, not handled nor ground, or
otherwise manufactured 10 p.o.
Cast iron vessels, plates, stove plates and irons, sad
irons, hatters' irons and tailors' irons 27i p.c.
Casts as models, for the use of schools of design Free.
Cat-gut strings, or gut-cord for musical instruments ;
cat-gut or worm gut, unmanufactured for whip
and other cord Free.
Catsups — see Pickles.
Castile Soap, mottled or white 2c. p. lb.
"C.C." or cream-coloured ware — see China. -^
Celluloid collars — see Cf)llar8 of cotton.
Celluloid lamp shade blanks — see Celluloid.
Celluloid, moulded into sixes for handles of knives
and forks, not bored or otherwise manufactured ;
aZsn, moulded celluloid balls and cylinders, coated
with tinfoil or not, but not finished or further
manufactured, and celluloid lamp shade blanks. 10 p.c.
Celluloid, xylonite or xyolite in sheets, and in lumps,
blocks or balls in the rough Free.
Cement, including Portland or Roman and hydraulic
or water lime, including the duty on the barrel . 40c. p. brl.
Chains (iron or steel) five-sixteenths of an inch in
diameter and over 5 p.o.
Chalk stone, China or Cornwall stone, felspar and
diff stone, ground or unground Free.
Chamois skins — see Leather, upper.
Champagne and all other sparkling wines, in bottles
containing each not more than a quart but
more than a pint $3.90 p. doz.
Containing not more than a pint each but more
than one-half pint $1.65 p. doz.
Contain one-half pint each or less 82c. p. doz.
Bottles containing more thun one quart each
shall pay, in sedition to three dollars and
thirty cents per dozen bottles on the quantity $1.6.'> p. gall,
in excess of one quart per bottle the quarts and for all over
pints in each case being old wine measure. , . . 1 qt. p. bott.
21
Duty.
In addition to the above specific duty, there
shall be an ad valorem duty of 30 p.c.
But any liquors imported under the name of
wine, and containing more than forty per cent,
of spirits of the strength of proof shall be rated
for duty as unenumerated spirits.
Charts— see Maps.
Cheques and promissory notes — see Bank notes.
Cheese 3c. p. lb.
Cherries— see Blackberries.
Cherry heat welding compound Free.
Cherry — see Trees.
Chicory, raw or green , ., 3c. per lb.
Chicory, kiln-dried, roasted or ground 4c . i^er lb.
China and porcelain ware, also earthenware and
• stoneware, brown or coloured and Rockingham
ware, white granite or ironstone ware, * * 0. C. " or «
cream-coloured ware, decorated, printed or
sponged, and all earthenware, n. e. s 30 p.c.
Chimney Imings or vents — see Drain pipes.
Chloride of lime Free.
Chocolate paste — see Coco paste.
Chocolate — see Cocoa.
Chrome steel 15 p.c.
Chromos— see Pamphlets.
Chronometers and compasses for ships , . Free.
Chums — see Earthenware.
Churns — see Pails.
Cider, clarified or refined 10c. p. I. gall.
Cider, not clarified or refined 5c p. 1. gall.
Cigars and cigarettes, the weight of cigarettes to "^2 p. lb. & 25
include the weight of the paper covering p.c.
Cigar and cigarette holders and cases — see Pipes.
Cigarettes— see Cigars.
Cinnabar • Free.
Circulars — see Pamphlets. ,
Citron, lemon and orange rinds in brine Free.
Clays, including China clay, fire clay and pipe clay . Free.
Clocks, n.e.s 25 p.c.
Clocks, tower 30 p.c.
Cloths— see Manufaclures.
22 ■
Clot
Clot
Clot
Clot
Coa
Coal
Coa'
Coal
Coal
Coa
Cob
Coc(
Coo
Coc
Coc
Coo
Coc(
Coc
Coc
Coc
Cod
Cofl
Cofl
Cofl
Cofl
Cofl
Cog
Coil
Clothes wringers |^^ ^^-^^ *
Clothing, donations of, for charitable purposes Free.
Clothing, ready-made and wearing apparel of every
description, composed wholly or in part of wool,
worsted, the hair of the alpaca, goat or other 5c. p. lb. &
like animal, n.o.p 30 p.«.
Cloths, not rubbered or made waterproof, whether of
wool, cotton, unions, silk or ramie, sixty inches
or over in width and weighing not more than
seven ounces to the square yard, when imported
exclusively for the manufacture of mackintosh
clothing, under regulations to be adopted by
Governor in Council 12^ p.c.
Coal, anthracite, and anthracite coal dust Free.
Coal, bituminous 60c. p. ton.
Coal dust, n.e.s 20 p.c.
Coal oil fixtures — see Gas.
Coal tar and coal pitch Free.
Coatings — see Manufactures.
Cobalt, ore of Free.
Cocoa paste, chocolate paste, cocosand cocoa butter. 4c. p. lb.
Cocos —see Cocoa paste.
Cocoa butter — see Cocoa paste.
Cocoa matting — see Carpeting.
Cocoa nut, dessicated, sweetened or not 5c. per lb.
Cocoa nuts, n.e.s $1 per 100.
Cocoa nuts, when im[X)rted from the place of growth,
by vessel direct to a Canadian port 50c. per 100.
Cocoa shells anc' nibs, chocolate and other prepara-
• tions of cocoa, n.e.s 20 p.c.
Cochineal Free.
Cod liver oil 20 p.c.
Coffee, condensed — see Condensed coffee.
Coffee, extract of, or substitutes therefor of all kinds. 3c. per lb.
Coffee, roasted or ground, when not imported direct 2c. per lb. &
from the country of growth and production 10 p.c.
Coffee, roasted or ground, and all imitations of and
substitutes for , 2o. per lb.
Coffins and caskets 25 p.c.
Cogged ingots — see Iron or steel ingots.
Coins, cabinets of j collections of medals, and of other
antiquities, including collections of postage
stamps Free.
23
f'';
4
III
Coins, gold and silver, except United States silver
coin Free.
Coir and coir yams Free.
Coke Free.
Collars of cotton, linen, xylonite, xyolite or celluloid 05^ q ^^'
Colours, metallic, viz. : — oxides of cobalt, tin and
copper, n.e.s Free.
Colours, dry— see Ochres. ,
Colours — see Paints.
Colours — see Paints.
Combs, for dress and toilet, of all kinds 35 p. c.
Commercial blank forms — see Bank notes.
Communion plate, when imported for the use of
churches , Free.
Composition metal for the manufacture cf filled gold
watch cases 10 p.c.
Composition nails and spikes and sheathing nails .. . 15 p. c.
Condensed milk 3c. p. lb.
Condensed coffee, condensed coffee with milk, milk
foods and all similar preparations 30 p.c.
Confectionery — see Sugar candy.
Copper, black oxide of — see Platinum.
Copper, old and scrap, and copper in pigs, bars, rods
and bolts, in lengths not less than six feet, copper
ingots, sheets, plates and sheathing, not ]ilan-
ished or coated Free.
C«>pper, precipitate of, crude Free.
Copper rollers, for use in calico printing, when im- ,
ported by calico printers for use in their factories
in the printing of calicoes and for no other pur-
pose (such rollers not being manufactured in
Canada) Free.
Copper, seamless drawn tubing Free.
Copper wire 15 p.c.
Copperas — see Sulphate of iron.
Cordage, n.fts..,. ,,.,.,...,., ^^ib p.a ' *
Cordials— see Medicinal preparations.
Cordovan leather— see Leather, upper.
Cords— see Laces. -
Cork matting or jq^ rpet — see Oilcloth..
24
Cot
Cor
Cor
Cor
Cor
Of>ri
Corks and other manufactures (A cork wood or cork
bark
Corkwood, or cork bark, unmanufactured
Cornmeal
Corn — see Tomatoes.
Corn syrup — see Glucose or grage sugar.
Corrugated tubes — see Boiler tubes.
Corsets, linen, silk and cotton clothing and other
articles made from cotton fabrics, n.o.p
Corset clasps, spoon clasps or busks, blanks, busks,
side steels and other corset steels, whether plain,
japanned, lacquered, tinned or covered with
paper or cloth ; also back, bone or corset wires,
covered with paper or cloth, cut to lengths and
tipped with brass or tin, or untipped or in
coils
Cotton batts, b&tting and sheet wadding, dyed or
not
Cotton clothing— see Corsets.
Cotton cordage— see. Twine, etc.
Cotton fabrics, gray, unbleached.
White or bleached, n.e.8
Printed, dyed or coloured
Cotton wool and cotton waste
Cotton yams, number forty and finer
Cotton, warps, and cotton yarns, dyed or undyed,
n.e.s
Cranberries, plums and quinces
Crapes, black
Craam of tarter in crystals, etc-
Creosoted lumber
Duty.
20 p.c.
Free.
40c. p. bbl.
n
32i p.c.
-see Tarter emetic.
5c. p. lb. &
20p.c.
22^ p.c.
22i p.c.
25 p.c.
30p.c.
Free.
Free.
25p.c.
25 p.c.
20p.c.
Free.
Crochet cotton -see Thread.
Crocks — see Earthenware.
Crossings — see Switches.
Crowbars — see Track tools.
Crucible sheet steel, eleven to sixteen guage, 2^ to 18
inches wide when imported by manufacturers of
mower and reaper knives, for the manufacture
of such knives in their own factories
Crude petroleum, fuel and ^ oils (other than naph-
tha, benzine or gasoline) when imported by
manufacturers (other than oil refiners) for use in
their own factories for fuel purposes or for the
manufacture of gas
«6
Free.
3c. p. gall
Duty,
Crystal and decorated glass tableware, made ex-
pressly for mounting with silver-plated .trim-
mings, when imjwrted by manufacturers of
plated ware 20 p.c.
... A * 'JD
Cuffs of cotton: linen, xylonite, xyoliteor celluloid. . "^^^ ^^^
Cultivators — see Mowing machines.
Cups and other prizes won in bona fide competitions . Free.
Curling stones of granite Free.
Currant bushes— see Grape vines.
Currants, dried — see Prunes.
Currants — see Blackberribs.
Curtains — see Laces.
Cutlery, plated, namely, knives plated wholly or in
part 35 p.c.
Cutlery cases— see Oases for jewels.
Cutlery, n.o.p 25 p.c.
Cut nails and spikes of iron or steel, including rail-
road spikes § of 1.0. p. lb.
Cut tacks, brads or sjmgs, not exceeding sixteen
ounces to the thousand lie p. 1000.
exceeding sixteen ounces to the thousand l|c. p. lb.
Cutters— See Railway cars.
Cyanide of potassium, blancfixc and satin white Free.
Dexi
Dial
Dial
Doe
Doll
Don]
Dam
Doy
Draj
Drai
Drai
Dra^
Dres
Datnisk stair linen and dia|>er— see Linen.
Dates — see Apples.
Decanters, g'-iss — see Carboys.
Deer leatJier— see (xlove leathers.
Degras — see Oleo-stearine.
Demijohns — see Earthenware.
Demijohns, glass — see OarVM)ys.
Desks, writing, glove boxes, liandkerohief boxes,
manicure cases, perfume cases, toilet cases and
fancy cases for smokers' sets, and similar fancy
articles male of bone, shell, horn, ivory, wockI,
leather, phuili, satin, ailk, satinette, celluloid,
aluminum, fibre ware of all kinds, or paper , dolls
and toys of all kinds, including sewing maclnnes,
when of not more than two dollars in value ;
ornaments of alabaster, spar, amber, terra cotta
or composition, and statuettes and bead orna-
ments, n.e.s , . , 35 p.o,
Dri<
Dro
Dru
Dry
Due
Duf
Duty,
Dextrine — see British gvaa.
Diamonds, unset, diamond dust or bort and black
diamonds for borers Free.
Diamond drills for prospecting for minerals, not to
include motive power Free.
l)oe8kins — see Manufactures.
Dolls and toys of all kinds — see Desks.
Dongola leather —see Leather, upper.
Domestic fowls, pure bred, for the improvement of
sto&k, homing or messenger pigeons, and phea-
sants and quails Free.
Doylies — see Linen.
Dragon's blofxl Free.
Drain pipes, sewer pipes, chimney linings or vents
or inverted blocks, glazed or unglazed, and
earthenware tiles 35 p.c.
Drain tiles, not glazed 20 p.c.
Drawings — see Paintings.
Dress goods, women's and children's, coat linings,
Italian - cloths, alpacas, Orleans, cashmeres,
henriettas, serges, buntings, nun's cloth, benga-
Imes, whip cords, twills, plains or jasquards of
similar fabrics, composed wholly or in part of
wool, worsted, the hair of the camel, alpaca,
goat or like animal, not exceeding in weight six
ounces to the square yard, when imported in the
gray or unfinished state for the purpose of being
dyed or finished in Canada, under such regula-
tions as are established by the Governor in
Council 224 p.c.
Driers — see Varnishes.
Drops — see Medicinal preparations.
Drugs, crude, such as barks, beans, berries, flowers,
roots, balsams, buds, bulbs, fruits, insects, grains,
gums and gum resins, herbs, leaves, nuts, fruits
and stem seeds any of the foregoing which are
not edible and in a crude state, and not advanced
in value by refining or grinding or any other
process of manufacture, and n. o. p Free.
Dry plates, photographic 30 p.c.
Duck for belting and hose when imported by manu-
facturers of rublier goods for use in their fac-
tories Free.
Dutch and metal leaf — see Gold.
27
i
I
w
\
Duty.
Dutiable breadstuffs, grain and flour and meal of all
kinds, when damaged by water in trarisitUf upon
the appraised value, such appraised value to be
ascertamed as provided by Sections 68^ 70, 71,
72, 73, 74, 76 and 76 of the Customs Act 20 p:c.
Dyeing or tanning articles, in a crude state, used in
dyeing or tanning, n.e.s. ; berries for dyeing or
used for composing dyes, turmeric, nut galls ;
lac, crude, seed, button, stick and shell indigo,
indigo paste and extract of, and indigo auxiliary
or zinc dust ; persis or extract of archill and cud-
bear, terra japonica, gambier or cutch, extract of
logwood, fustic, oak and of oak bark ; camwood
and sumac and extract thereof, tanners' bark,
hemlock bark and oak bark ; gound logwood,
ground fustic and patent prepared dyes Free.
Earthenware and stoneware, viz. , demijohns or jugs, 3c. p. gall,
churns or crooks capacity.
Eartheaware — see China and porcelain ware.
Eartlienware tiles — see Drain pipes.
Egg yolk Free.
Eggs 5c. p. doz.
Elastic rubber thread , Free.
Elastics — see Laces.
^nr"otrio motors — see Telephone.
»<lectrio light fixtures — see Gas.
'Hctric light shades — see Insulators.
' .titrotypes — see Stereotypes.
^' /•.r,i'oiaeries — see Laces.
'' . '^ry in bulk, crushed or ground Free.
Emery wheels and manufactures of emery, n.e.s ... . 25 p. c.
Emery paper — see Sand papar.
Enamel sizing — see British gum. ...
Enamelled leather — see Japanned leather.
Enamelle<l letters — see Iron or steel ware.
Enamelled ware— see Iron or steel ware.
Entomological specimens Free.
Envelopes— see Paper.
28
Ft
Ft
Ft
Ft
F«
Essences and oils — see Medicinal preparations.
Extinguishers — see Fire engines.
Extracts of meats and fluid beef — see Meats.
Eyeglass frames — see Spectacle.
Eyeglasses — see Spectacles.
Eyelet hooks aad eyelets — ^see Shoe buttons. . .
Duty.
I
Fabrics and manufactures composed wholly or in
part of wool, worsted, the nair of the alpaca,
goat or other like animal, n.e.8 3(> p.c.
Fabrics — see Cotton fabrics.
Fancy articles made of bone, shell, horn, ivory, etc.
— see Desks.
Fans, according to material -
Famia, corn starch, etc. — see Starch.
Fashion plates — see Pamphlets.
Feathers, n.e.s 30 p.c.
Feathers, undressed 20 p.c,
Felloes of hickory wood, rough sawn to shape only,
or rough sawn and bent to shape, not planed,
smoothed or otherwise manufactured, and "D "
shovel handles of yfood Free.
Felloes — see Hubs.
Felt, adhesive, for sheathing vessels Free.
Felt, pressed, of all kinds, not filled or covered by or
with any woven fabric . 17i p.c.
Felt cloth — see Manufacture. \
Ferrules— see Brass.
Fertilisers, compounded or manufactured 10 p.o.
Fertilizers, unoompounded or unmanufactured, in-
cluding kainite or German potash salts, German
mineral potash, bone-dust, bone-black or charred
bone and bone-ash, fish offal or irefuse, guano
and other animal or vegetable manures ..... Free.
Ferro-manganese — see Ferro-silioon.
Ferru-silicon, spiegeloisen, ferro-manganese ........ 5 p. o.
29
m
h:iii!
Duty.
Fibre, Mexican, and tampico or istle and vegetable
fibres, natural. Free.
Fibre ware, n.e.s., Kartavert, indurated fibre ware, vul-
canized fibre waro and all articles of like material 25 p.c.
Fibrilla , Free.
Figs — see Apples.
Files and rasps 35 p.c.
Fillets of cotton and rubber, not exceeding seven
inches wide, when imported by and for the use
of manufacturers of card clothing Free.
Fire-arms 20 p.c.
Fire bricks, not to include stove linings, for manu-
facturing purposes Free.
Fire engines and extinguishers 35 p.c.
Fire-proofs — see Oxides.
Firewood, handle bolts, heading bolts, stave bolts
and shingle bolts, hop poles, fence posts, rail-
road ties, ship timber and ship planking, not
specially provided for in this Act Free.
Fireworks 25 p.c.
Fish hooks, nets and seines, and twines to be used in
' making nets or seines, and fishing lines, not to
include sporting fishing tackle or hooks with
flies or trawling spoons, or threads or twines
commonly used for sewing or manufacturing
purposes Free.
Fish skins or fish offal Free.
Fish, all other, pickled or salted, in barrels, n.e.s. . . 1 c. p. lb.
Fish, foreign caught, imported otherwise than in
barrels or half-barrels, whether fresh, dried,
salted or pickled, not ppecially enumerated or
provided for by this Act 50c. p. 100 lbs
Fish, smoked and boneless fish Ic. p. lb.
Fish, preserved in oil, except anchovies and sardmes. 30 p.c.
.Fish, fresh or dried, n.e.s., imported in barrels or
half-barrels Ic. p. lb.
Fish, salmon and all other, prepared or preserved,
including oysters, not specially enumerated or
provided for in this Act 25 p.c.
Fishing rods 30 p.c.
Fittings, wrought iron or steel pipe and chilled iron
or steel rolls 35 p.c.
30
ty.
3.
e.
).lb.
p. 100 lbs
.lb.
I. lb.
c.
c.
c.
Ituty.
Flagstones, granite, and rough freestone, sandstone
and all building stone, except marble from the
quarry, not hammered or chiselled 20 p. o.
Flannels— see Manufactures.
Flasks — see Carboys.
Flax fibre and flax tow Free.
Flaxseed oil — see Linseed oil.
Flint, flints and ground flint stones Free.
Florist stock, viz. : — Palms, orchids, azaleas, cacti,
and flower bulbs of all kinds Free.
Folise digitalis Free.
Foot grease, being the refuse of cotton seed after the
oil has been pressed out, but not when treated
with alkalies Free.
Forgin^s of iron and steel of whatever shape or size
or m whatever stage of manufacture, n.e.8., but
not less than $15 per ton 35 p'c.
Fossils .' Free.
Frames, clasps and fasteners for purses and
chatelaine bags or reticules not more than seven
inches in. width, when imported by the manu-
facturers of purses and chatelaine bags or reti-
cules for use in their factories 20 p. c.
Frames, picture and photograph, of any material 30 p.c.
•Fringes — see Laces.
Frogs — see Switches.
Fruit juices— see Lime juices.
Fruit plants — see Grape vines.
Fruits, viz. : — Bananas, plantains, pine apples,
pomegranates, guavas, mangoes and shaddocks,
and wild blueberries, wild strawberries and wild
raspberries Free.
Fruits in air-tight cans or other packages, the weight
on which duty shall be payable to include the
weight of the cans or other packages 2c. p)er lb.
Fruits preserved iii brandy, or preserved in other
spirits $1.90 p. I. gal.
Fuel and gas oils — see Crude petroleum.
Fuller's earth Free. ^
Fur skins of all kinds not dressed in any manner Free.
Fur skins, wholly or partially dressed 15 p.o.
31
,1 \\
Duty.
Furniture of wood, iron or any other material, house,
cabinet or office, finished or in parts, including
hair and spring and other mattresses, bolsters
and pillows. 30 p.c.
Galvanic and electric batteries — see Telephone.
Galvanized iron ware — see Tinware.
Galvanized iron wire, numbers six, nine, twelve and
fourteen gauge, when imported hy makers of
wire fenoing, for use in their factories only
Game — see Poultry. .
Gannister
Gas, coal oil and electric light fixtures, or parts
thereof
Gas lights — see Insulators.
Gas meters
Generators and dynamos — see Telephone.
German and nickel silver — see Britannia metal.
German looking-glass, unsilvered
Ginger — see Spices.
Glass, ornamental, figured and enamelled coloured ;
painted and vitrified glass ; figured, enamelled
and obscured white glass ; and rough rolled plate
glass
Glass, window, common and colourless ; and plain
coloured, stained, tinted or muffled glass in
sheets
Glass bulbs for electric lights
Glass, all other, and manufactures of glass, n.o.p.,
including bent plate glass
Glass paper — see Sand paper.
Globes, geographical, topographical and astrono-
mical
Globes for lamps, etc. — see Insulators.
32
20 p.c.
Free.
27i p.c.
85 p.c.
17i p. o.
25 p.c.
20 p.c.
10 p. c.
20 p.c.
Free.
Duty.
Glove and handkerchief boxes — see Desks.
Glove fasteners (metal)— see Shoe buttons.
Glove leathers, viz.: kid, lamb, buck, deer, antelope
and waterhog, tanned or dressed, coloured or'
uncoloured, when imported by glove manufac-
turers for use in their own factories in the
manufacture of gloves 10 p. c.
Gloves and mitts of all kinds 35 p.c.
Glucose or grape sugar, jflucose syrUp and corn syrup,
or any syrups containing any admixture thereof . Ic. p. lb.
Glucose syrup — see Glucose or grape sugar.
Glue and mucilage 25 p.Q.
Gold-beaters' moulds and gold-beaters' skins Free.
Gold and silver sweepings ... •«. Free.
Gold and silver, manufactures of, and all other
articles, n.e.s., commercially known as jewel-
lery 25 p.a
Gold and silver leaf, and Dutch or sqhlag metal leaf. 25 p.c.
Gongs — see Bells.
Gooseberries — see Blackberries.
Gooseberry bushes — see Grape vines.
Grain, flour, meal, etc.— see Dutiable bread»»tuflf8.
Granite or agate ware — see Iron or steel ware.
Granite — see Flagstones.
Granite, flagstones and freestones, dressed ; all other
building stone dressed, except marble, and all
' manufactures of stone, n.e.s 30 p.c.
Grape vines and gooseberry, raspberry, currant and
rose bushes ; also fruit plants n.e.s,, and shade,
lawn and ornamental trees, shrubs and plants . . 20 p.c.
Grapes 2c. per lb.
Grass, Manilla, Esparto or Spanish, and other
grasses, and pulp of, including fancy grasses,
dried but not coloured or otherwise manufac-
tured Free.
Gravels Free.
Grease, rough, the refuse of animal fat, for the
manufacture of soap only Free.
Green coffee — see Tea, etc.
Grindstones, not mounted, and not less than twelve
inches in diameter $1.75 p, ton.
Grommits Free.
33
Duty.
Grub-hoes — see Picks.
Gum chicle or Sappato gum in a crude state Free.
Gums, viz. : — Amber, Arabic, Australian, copal,
dammar, elemy, kaurie, mastic sandaroo, Sene-
?ral, shellac ; and white shellac in gum or flake,
or manufacturing purposes ; and gums tra-
gacanth, gum gedda and gum barberry Free.
Gums- - ee Sugar candy.
Gun rifie and pistol cartridges ; cartridge cases of all
kinds and materials ; percussion caps and gun
wads of all kinds. 30 p.e.
Gun wads — see Gun.
Gutta percha, crude Free.
Gypsum, crude (sulphate of lime) Free.
;'!; 1
l^^'lt
Hair, cleaned or uncleaned, but not curled, dyed or
otherwise manufactured Free.
Hair, curled or dyed , 20 p.o.
Hair-cloth of all kinds 30 p.e.
Hair brush pads Free.
Hair mattrasses — see Furniture of wood.
Hair oils — see Perfumery.
Hammocks and lawn tennis nets and other articles
manufactured of twine, n.e.s 30 p.e.
Hand-Carts — see Railway cars.
Handkerchiefs— see Laces.
Handles of knives and forks — see Celluloid.
Harness-makers' hardware — see Builder's hardware.
Harness and saddlery of every description 30 p. c.
Harness soap — see Blacking.
Harrows — see Mowing machines.
Harvesters — see Mowing machines.
Hat-boxes— see Trunks.
Hatches — see Picks.
Hats, caps and bonnets, n.e.R 30 p.e.
34
.e.
Duty.
Hatters' bands (not cords), bindings, tips and sides,
hat sweats and linings both tips and sides, when
imported by hat and cap manufacturers only, for
use in their factories for the manufacture of hats
and caps Free.
Hatters' furs, not on the skin, and hatters' plush of
silk or cotton Free.
Hatters' irons — see Cast iron vessels.
Hay ... $2 p. ton.
Hay knives — see Axes.
Head lights — see Insulators.
Hemp, all manufactures of, flax, or jute, n.e.s., or of
flax, hemp and jute combined 20 p.c.
Hemp paper, made on four cylinder machines and
calendered to between .006 and .008 inch thick-
ness f ^r the manufacture of shot shells, primers
for shot shells and cartridges ; and felt board
sized and hydraulic pressed and covered with
paper or uncovered for the manufacture of gun
wads when such articles are imix>rted by the
manufacturers of shot shells, cartridges and gun
wads, to be used for these purposes only in their
own factories, until such times as the said articles
ai J manufactured in Canada Free.
Provided always that the said articles when
imported shall he entered only at such port or
ports as are named by the Controller of Customs,
and at no other place ; samples of such articles to
be furnished to the collector of said port or ports
by the Customs Dept. for the guidance of the offi-
cer when accepting free entries of such materials.
Hemp, undressed Free.
Herrings, pickled or salted ^. p. lb.
Hides and skins, raw, whether dry, salted or pickled,
and raw pelts Free.
Hoes — see Axes.
Hogs, live l^c. p. lb.
Homing pigeons — see Domestic fowls.
Honey, in the comb or otherwise, and imitations and
adulterations thereof 3c. per lb.
Hops 6c. p. lb.
Hoofs, horn strips, horn and horn tips, in the rough,
not polished or otherwise manufactured than
cleaned Free.
Hoop iron, not exceeding three-eights of an inch in
width and being No. 25 gauge or thinner, used
for the manufacture of tubular rivets Free.
36
1
J
1:
Didy,
Horse clothing of jute, shaped otherwise manufac-
tured 30 p. c.
Horse hair, not further manufactured than simply
cleaned and dipped or dyed, imported for use in
the manufacture of horsehair cloths Free.
Horse-powers — see Portable machines.
Horse rakes — see Mowing machines.
Horse shoes — see Nails.
Horses, cattle sheep, swine and dogs* fo;.- the improve-
ment of stock, under regulations made by the
Treasury Board and approved by the Governor
in Council Free.
House furniture — see Furniture of wood.
Hubs for wheels, posts, last blocks, waggon blocks,
oar blocks, gun blocks, heading, and all like
blocks or sticks, rough hewn or sawed oi:ly Free.
Ice Free.
niuminating oils, composed wholly or in part of
the products of petroleum, coal, shale or lignite,
costing more than thirty cents per gallon . . 25 p. c.
Illustrated advertising periodicals — see Pamphlets.
Imitations of stones — see Stones.
Indian corn 7ic. p. bush.
Indian com of the varieties known as ' * Southern
white Dent Com " or horse tooth ensilage corn,
and "Western yellow Dent Corn" or horse
tooth ensilage corn, when imported to be planted
or sown for soiling and ensilage, and for no
other purposej under regulations to be made by
the Governor in Council Free.
India-rubber boots and shoes, with tops or uppers of
cloth or of material other than rubber 30 p. o.
India-rubber boots and shoes, and manufactures of
India-rubber and gutta percha, n.e.s 25 p.c.
India-rubber clothing and clothing made waterproof
with India-rubber 35 p.c.
Indurated fibre ware— see Fibre ware.
Ingot moulds Free.
36
Duly.
Ink bottles, earthenware or stone, not exceeding three
ounces capacity 20 p.c.
Ink for writing 20 p.c.
Insulators of all kinds and lamps, including arc and
incandescent ; lamp-chiinneys, side-lights and
head-lights, lamp, gas-lig-ht and electric light
shades, and globes for lanterns, lamps, electric
lights and gas lights 30 p.Oi
Intersections — see Switches.
Inverted blocks — see Drain pipes.
Iodine, crude Free.
Iron or steel being pieces, punchings, f)r clippings of
boiler plate or other plates, sheets or bars of iron
or steel, whether the same have had the rasrged
or cropped ends or edges sheared off or not, and
crops from iron or steel rails having both ends
sawn, or sheared off, the same not having been
in actual use and being tit for re-rolling or
re-manufacture only $4 p. ton.
Iron in pigs, iron kentledge and scrap iron $4 p. ton.
Iron or steel ingots, cogged ingots, blooms and slabs,
billets and puddled bars, lo(jps or other forms
less finished than iron or steel bars, but more
advanced than pig inm, except castings $5 p. ton.
Iron, steel or brass manufactures, which at the time
of their importation are of a class or kind not
manufactured in Canada, when imported for
use in the construction or equipment of ships or
vessels Free.
Iron bridges and structural iron work, but not less
than one cent per pound 30 p.c.
Iron liquor, solution of acetate of iron for dyeing and
calico printing Free.
Iron or nickel caps for whip ends — see Sqnare reeds.
Iron or steel beams, sheets, plates, angles and knees
for iron, steel or composite ships or vessels Free.
Iron or steel masts for ships, or parts of Free.
Iron or steel ware, enamelled, including signs and
letters enamelled on any metal and granite or
agate wave 35 p.c.
Iron or steel rivets — see Wrought iron.
Iron or steel sheets, or other iron or steel of all
widths, sheet iron, common or black, smoothed,
polished, coated or galvanized and Canada plates,
number seventeen guage and thinner 5 p.c.
3t
u
Duty,
Iron or steel plates or sheets, sheared or unsheared
and skelp iron or steel, sheared or rolled in
grooves, and iron or steel of all '>\'idths thicker
than number seventeen guage, n. e. s $10 p. ton.
Iron or steel hoops, bands and strips, eight inches
and less in width, number eighteen gauge and
thicker $10 p. ton.
Iron or steel railway bars or rails of any form
punched or not punched, n. e. s., for railways,
which term for the purposes of this item shall
include all kinds of railways, street railways and
tramways, even although the same are used for
private purposes only, and even although they
are not used or intended to be used in connection
with the business of common carrying of goods
or passengers 30 p.c.
Provided that on all iron and steel bars, rods,
strips, or steel sheets of whatever shape, and on
all iron or steel bars of irregular shape or section,
cold rolled, cold hammered or polished in any
way in addition tf» the ordinary process of hot ^ of Ic. per lb.
rolling or hammering there shall be paid in ada.
Iron or stef 1 manufactures not specially provided for
— see Manufactures.
Iron sand or globules, and dry putty for polishing
glass or granite Free.
Ironstone ware — see China.
Ivory and ivory nuts, unmanufactured, and veneers
of ivory, sawn only Free.
Jugs
.lunk
Jute,
Jute
i
Jute
(
Jute
Jute
3'-
Jams— see Jellies.
Japans — see Varnishes.
Japanned ware— see Tinware.
Japanned, patent or enamelled leather and moi-occo
leather 22^ p.c.
Jars, glass— see Carboys.
Jeans, sateens and coutils when imported by corset
and dress stay makers for use in their own fac-
tories 26 p.c.
Jellies, jams and preserves, n.e.s 3c. per lb.
Jewellery— see Gk>!d and silver.
38
Kar
Kai^
Kel
Kid
Kui
Kni
Kn
Kr
Lfl
Li
Li
Duty.
Jugs — Bee Earthenware.
flunk, old Free.
Jute, flax or hemp yam, plain, dyed or coloured,
when imported by manufacturers of carpets,
rugs and mats, and of jute webbing or jute
cloth, and of twines for use in their own factories Free.
Jute canvas, not pressed or calendered, when
imported by manufacturers of floor oil-cloth for
use in their own factories Free.
Jute cloth, not otherwise finished than bleached or
calendered 10 p.c.
Jute and jute butts • Free.
Jute cloth, as taken from the loom, not coloured,
cropped, mangled, pressed, calendered nor
finished in any way Free.
if
(
Kangaroo leather — see Leather, upper.
Kartavert — see Fibre ware.
Kelp Free.
Kid leather — see Leather, upper.
Kiiiiti blades or knife blanks, in the rough, for use by
electroplaters 10 p.c.
Knitted goods of every description, including knitted
underwear, n e.s 35 p.c.
Knives, plated — see Cutlery.
Kry rolite or cry rolite, mineral Free.
id
%:
!i
Labels for fruits, vegetables, meat, fish, confectionery
and other goods, also tickets, posters, advertis-
ing bills and folders, whether lithographed or 15c. per lb. &
printed 25 p.c.
Laces, boot, shoe and stay, of any material 30 p.c.
Laces, braids, fringes, embroideries, cords, elastic
round or fiat, including garter elastic, tassels and
89
Ill '
''i !
r
ii
Duty,
bracelets ; braids, chains, cords or other manu-
facture of hair ; lace collars and all similar goods;
handkerchiefs, lace nets and nettings of cotton,
silk, linen or other material; table cloths and
curtains, when made up, trimmed or untrimmed,
and belts of all kinds, n.e.s 30 p.c.
Lacquers — see Varnishes.
Lamb— see Mutton.
Lamb leather — see Leather, upper.
Lamp springs 10 p. c.
Lamp black and ivory black ' Free.
Lamp chimneys, etc. — see Insulators.
Lamps — see Insulators.
Lampwicks ." 25 p.c.
Land sides — see Plough plates.
Lap dusters — see Shawls.
Lap-welded iron or steel tubing, threaded and
coupled or not, one and one-quarter to two
inches inclusive in diameter, for use exclusively
in artesian wells, petroleum pipe lines and
petroleum refineries, under regulations to be
made by the Governor in Council 20 p.c.
Lard, lard compound and similar substances, cotto-
line and animal stearine of all kinds, n.e.s 23. p. lb.
Lard oil — see Linseed oil.
Lastings, mohair cloth, or other manufactures of
cloth, when imported by manufacturers of buttons
for use in their own factories, and woven oi*
made in patterns of such size, shape or form, or
cut in such manner as to be fit for covering
buttons, exclusively — these conditions to be
ascertained by special examination by the proper
officer of customs, and so certified on the face of
each entry Free.
Laths Free.
Lava, unmanufactured Free.
Lawn and ornamental trees — see Grape vines.
Lawn mowers — see Axes.
Lawn tennis nets — see Hammocks 30 p.c.
Lead, bars, blocks and sheets 60c. p. 100 lbs.
Lead, manufactures of, n.e.s 30 p.c.
Lead, nitrate and acetate of, not ground Free.
Lead, old, scrap and pig 40c. p. 100 lbs.
Lead pencils of all kinds, in wood or otherwise 25 p.c.
Lead pipe and lead shot U^'o^' ^^' *
40
»., ..- -.^-.-e-TiJti^J
m
lbs.
lbs.
b. &
Duty.
Leather, upper, including dongola, cordovan, kid,
lamb, sheep, kangar(»o, alligator, chamois skins,
and calf, dressed, waxed or glazed 17i p.c.
Leather and skins, n.o.p., tanned ; belting leather,
and sole leather 15 p.c.
Leather, sole, tanned, but rough or undressed ...... 10 p.c.
Leather-board and leatheroid, and boot and shoe
counters made therefrom 20 p.c.
Manufactures of leather, n.e.s 25 p.c.
Leatheroid — see Leather-board.
Leeches Free.
Lemons — see Oranges.
Lime juice, crude only Free.
Lime juice and fruit juices, fortified with or contain-
ing not more than twenty -five percent, of proof
spirits 60c. p. gall.
When containing more than twenty -five per cent.
of proof spirits ^2 p. gall.
Lime juice and other fnvlt syrups and fruit juices,
n.o.p 20 p. c.
Limes — see Oranges
Linaments — see Medicinal preparations.
Linen, damask of, including napkins, doylies, tray
cloths, sideboard covers, damask stair linen and
diaper 25 p.c.
Linen cuffs — see Cuffs of cotton.
Linen Collars — see Collars of cotton.
Linoleum — see Oilcloth.
Linseed or flaxseed oil, raw or boiled, lard oil, neats-
foot oil and sesame seed oil 20 p.c.
Liquorice paste and liquorice in rc»lls and sticks 20 p.c.
Litharge Free.
Lithographic stones, not engraved 20 p.c.
Litmus and all lichens, prepared or not prepared. . . . Free.
Locomotive and car wheel tires of steel, when in the
rough Free.
Locomotive and railway passenger, baggage and
freight cars, being the property of railway
companies in the United Htates, running upon
any line of road crossing the frontier, so long as
Canadian locomotives and oars are admitted free
under similar circumstances in the United States,
under regulations prescribed by the Controller of
Customs Free.
Locomotives for railways, n.e.s 35 p.c.
41
Duty,
Logs and round unmanufactured timber, not specially
enumerated or provided for in this Act Free.
Lozenges— see Medicinal preparations.
Lubricating oils, n. e. s., and axle grease 25 p. c.
Lubricating oils, coi?" >sed wholly or in part of
petroleum, nnv^ ^ 'ting less than twenty-five
cents per l^pf ^ .lion 6c. p. I.
Lumber and timlte. , «il and boards of amaranth,
cocoboral, boxwood, cnerry, chestnut, walnut,
gumwood, mahogany, pitch pine, rosewood,
sandalwood, sj o&.in.Te, g^'ii^'sh cedar, oak, hie-
kory, whitewood, .-.'ncun .'eai:, black-heart
ebony, lignum vitae, red cta.A,»v /edwood, satin-
wood and white ash, when not otherwise manu-
factured than rough sawn or split or creosoted,
vulcanized, or treated by any other preserving
process ; the wood of the persimmon and dog-
wood trees, hickory billets, and hickory lumber
sawn to shape for spokes of wheels, but not
further manufacturea ; hickory spokes rough
turned, not tenoned, mitred, throated, faced,
sized, out to length, round tenoned or polished . . Free.
Lumber and timber, manufactured, n.e.s 20 p. o.
Ms
gall.
Ib^.
Macaroni and vermieilli 25 p.c.
Mace — see Nutmegs.
Machine card clothing 25 p.c.
Mackerel lo. p. lb.
Madder and munjeet, or Indian madder, ground or
prepared, and all extracts of Free.
Magazines — see Newspapers.
Magic lanterns and slides therefor, philosophical,
photographic, mathematical and optical instru-
ments, n.e.s , 25 p.c.
Malleable iron castings and iron or steel castings,
n. e. 8 •. 25 p.c.
Malt, extract of (non-alcoholic), for medicinal pur.
poses 25 p.c.
42
Duty.
Malt, upon entry for warehouse subject to excise
regulations 15c. p. bush.
Manganese, oxide of Free.
Manicure, toilet and fancy cases — see Pesks.
Manuscripts and insurance maps and album insides
and hair brush pads Free.
Manufactures, artifice of ware not specially enumer-
ated or provided for, composed wholly or in part
of iron or steel, and whether partly or wholly
manufactured 27^ p.c
Manufactures composed wholly or in part of wool,
worsted, the hair of the alpaca, goat or other
like animal, viz. : blankets &-q^ flannels of every
description, cloths, doeskins, cassimeres, tweeds, 5c. p. lb. &
coatings, overcoatings and felt cloth, n.e.s 25 p.c.
Maple sugar 2P p. c.
Maps and charts , 20 p.c.
Maps and charts for the use of schools for the blind . . Free.
Marble in the rough in blocks Free.
Marble blocks, slabs, sawn on not more than two sides 10 p.c.
Marble slabs or blocks, sawn on more than two sides 20 p.c.
Marble, finished, and all manufactures of marble
n.o.p 30 p.c.
Mathematical instruments — see Magic lanterns.
Matrices — see Stereotypes.
Mats and rugs — see Carpets.
Mattocks — see Picks.
Meats, canned, and canned poultry and game, extracts
of meats and fluid beef not medicated, and soups. 25 p.c.
Meats, fresh, n.e.s 3c. p. lb.
Meats, n.e.s 2c. p. lb.
When in barrel, the barrel to be free.
Medicinal, chemical and pharmaceutical prepara-
tions, when compounded of more than one
substance, including patent and proprietory
preparations, including tinctures, pills, pow-
ders, troches, lozenges, syrups, cordials,
bitters, anodynes, tonics, plasters, liniments,
salves, ointments, pastes, drops, waters,
essences and oils, n.o.p. ; all liquids 50 p.c.
Provided that this item shall not be held to
include drugs and preparations recognized by the
British and United States Pharmacopoeia and
the French Codet as officinal.
All others 25 p. c.
43
Diiti/.
Medals — see Coins.
Meerschaum, crude or raw , Free.
Menageries, horses, cattle, carriages and harness of,
under regulations prescribed by the Controller of
Customs Free.
Mill-board, not straw board 10 p.c.
Mineral waters, natural, not in botile, under regula-
tions prescribed by the Controller of Customs . . . Free.
Mineralogical specimens Free.
Mining and smelting machinery imported prior to the
sixteenth day of May, 1896, which is at the time
of its importation of a class or kind not manu-
factured m Canada '. Free.
Mitts— see Gloves.
Models of inventions and of other improvements in
the arts ; but no article or articles shall be
deemed a model which can be fitted for use Free.
Mohair cloth — see Lastings.
Mohair yarns Free.
Molasses produced in the process of the manufacture
of cane sugar from the juice of the cane when
imported in the original packages from the dis-
trict where produced in the country where the
cane was grown and which has not been subjected
to any process of treating or mixture -after leav- •
ing the country from which originally shipped.
(a) Testing by polariscope, forty degrees or over. . . . l^c. p. gall.
(6) When testing by polariscope less thun forty
degrees and not less than thirty -five degrees. . l^c. p. gall.
And in addition thereto for each degree or frac- 1 c. p. degree
tion of a degree less than forty degrees additional.
The packages in which imported, when of wood
to be Free.
Molasses, second iirocess, or molasses derived from
the manufacture of " molasses sugar," testing by
polariscope less than 35 degrees, when imported
by manufacturers of blacking for use in their
own factories in the maniifacture of blacking,
conditional that the importers shall, in addition
to making oath at the time of entry that such
molasses is imported for such use and will not
be used for any other purpose, cause such molasses
to be at once mixed in a proper tank made for
the purpose with at least one fifth of the quan-
tity thereof of cod, or other oil, whereby such
molasses may be rendered unfit for any other
use, such mixing to be done in the presence of a
customs officer at the expense of tne importei,
44
Mo
Mo
Mc
M(
M(
M<
M.
M'
M^
m:
M
M
M
M
M
Duty.
Tee.
'ree.
Op.c.
''ree.
'ree.
ree.
ree.
ree.
\c. p. gall.
b. p. gall.
c. p. degree
additional.
'ree.
Duty.
and under such further regulations as may from
time to time be considered necessary in the in-
terest and for the piotection of the revenue, and
that until such mixing is done and duly certified
on the face of the entry thereof by such customs
officer the entry shall be held to be incomplete
and the molasses subject to the usual rate of
duty as when imported for any other purpose. . . Free.
Morocco leather — see Japanned leather.
Mosaic flooring of any material 30 p.c.
Moss, Iceland, and other mosses, seagrass and sea-
weed, crude or in their natural state or cleaned
only Free.
Mould boards— see Plough plates.
Mouldings of wood, gilded or otherwise further
manufactured than plain 25 p.c.
Mouldings of wood, plain 20 p.c.
Mounts — see Brass.
Movements, watch — see Watch action.
Mowing machines, self -binding harvesters, harvesters
without binders, binding attachments, reapers,
sulky and walking ploughs, harrows, cultivators,
seed drills and horse rakes 20 p.c.
Mucilage — see Glue.
Muffs, tippets— see Caps.
Musical instruments of all kinds, n.o.p 25 p.c.
Music, printed, bound or in sheets 10c. per lb.
Mutton and lamb, fresh 35 p.c.
Musk, in pods or in grains Free.
Mustard oake .;::;;« : . . i . i i, 15 p. c.
Mustard, ground ; 25 p. o.
3iT-
Nails and spikes, wrought and pressed, galvanized or
not, horse shoe nails, and all wrought iron or
steel and other nails n. e. s., and horse, mule and
ox shoes 30 p.o.
45
Duty.
Napkins — see Linen.
Naphtha and petroleum — see Oils.
Neatsfoot oil — see Linseed oil.
Nets and nettings — see Laces.
Newspapers, and quarterly, monthly and semi-
monthly magazines, and weekly literary papers,
unbound Free.
Newspapers or supplemental editions or parts thereof,
partly printed and intended to be completed and
published in Canada 25 p.c.
Nickel Free.
Nickelanodes 10 p.c.
Nitro-^'lyoerine, . g^ant powder and nitro and other
explosives 4c. p. lb.
Notches^see Brass.
Nutmegs and mace 25 p.c.
Nuts of all kinds, n.o.p 2c. per lb.
Nuts shelled, n.e.s do. per lb.
O.
Oakum < . * • < Free.
Oatmeal , 20 p.*.
Oats lOo. p. bush.
Obscured white glass — see Glass.
Ochres, oohrey earths, raw siennas, and colours, dry,
n. e. s \ 20 p.c.
Office furniture — see Furniture of wood.
Oil cake and oil cake meal, cotton seed cake and cot-
ton seed meal, and palm nut cake and meal Free.
Oilcloth, enamelled floor, stair, shelf and table, cork ^ P;°i' ^" u
matting or carpet, and linoleum J^^^ ^®"' *'*•**
^c. p. sq. yd.
Oil finish — see Varnishes.
Oiled silk and cloth, India-rubbered, flocked or
coated with rubber, n.o.p 37^ p.o.
46
uty.
Duty.
Oils, viz : — Cocanut and palm, in their natural state,
carbolic or heavy oil, olive oil, n.e.s., for manu-
facturingr and mechanical purposes, and oil of
roses including ottar or attar of roses Free.
Oil, spermaceti, whale and other fish oils, and all
other articles the produce of the fisheries, n.o.p. 20 p.c.
Oils, coal and kero'sene distilled, purified or refined ;
naphtha and jDetroleum ; products of petroleum,
n. e. s , 6c. p. I. gall.
Barrels— see Barrels.
Oils, essential 10 p.c.
Ointments — see Medicinal preparations.
Oleographs and artistic work — see Pamphlets.
Oleo-stearine and degras, when imported by manu-
facturers of leather for use in the manufacture of
leather in their factories Free.
Olive oil, prepared for salad purposes 30 p.c.
Opium (crude) $1 p. lb.
The outwai-d ball or covering to be free of duty.
Opium, powdered $1.35 p. lb.
Opium prepared for smoking $5 p. lb.
Optical instruments — see Magic lanterns.
Orange mineral — see White and red lead.
Oranges, lemons and limes, in boxes of capacity not
exceeding two and one-half cubic feet 25o. per box.
In one-half boxes, capacity not exceeding one
and one-forth cubic feet 13c.p. half box.
In cases and all other packages, per cubic foot
holding capacity 10c. p. c. f.
In bulk, per one thousand oranges, lemons or
limes $1.50 p. 1000.
In barrels not exceeding in capacity that of the
one hundred and ninety-six pounds flour barrel 55c. per brl.
Ores of metal of all kinds Free.
Organs, cabinet ; 30 p.c.
Organs, pit)e organs, and sets or parts of sets of reeds
for cabinet organs 25 p.c.
Ornaments or alabaster, spar, amber, etc. — see Desks.
Osiers Free.
Overcoatings — see Manufactures.
Oxalic acid Free.
Oxides, dry fillers, fire-proofs, umbers, and burnt
siennas, n. e. s 25 p.c.
Oysters in cans over one pint and not over one quart,
including the cans 5c. p. can.
47
■^
i
Duty.
Oysters in cans exceeding one quart in capacity, an
additional duty for each quart or fraction of a
quart of capacity over a quart, including the cans. 5c. p. qt.
Oysters in the shell 25 p.c.
Oysters or fish, packages of, n.o.p 25 p.c.
Oysters, seed and breeding, imported for the purpose
of being planted in Canadian waters. . . .- Free.
Oysters, shelled, in bulk 10c. p. gal.
Oysters, canned, not over one pint in cans, including
the cans 3c. p. can.
I
i;!;
Paintings in oil or water colours, by artists of well-
known p. fit, or copies of the old masters by
such artists Free.
Paintings, in oil or water colours, the production of
Canadian artists, under regulations to be made
by the Controller of Customs , Free.
Paintings, prints, engravings, drawings, building
plans, photographs and pictures, n.e.s 20 p,c,
Paints apd colours, ground in spirits and all spirit
varnishes and lacquers $1 p. gall.
Paints and colours, rough stuff and fillers, n. e. s . . . 25 p.o.
Pails, tubs, churns, brooms, washboards, pounders
and rolling pins ,.,......,..., 20 p.o.
Palm leaf, unmanufactured Free,
Pamphlets, advertising, pictorial she v cards, circui-
lars, illustrated advertising periodicals, illus-
trated price lists, advertising calendars, advertis-
ing almanacs, tailors' and mantle-makers' fashion
plates, and all chromos, chromotypes, oleographs
or artistic work of similar kind, produced by any
process other than hand painting or drawing,
whether for business or advertisement purposes
or not, printed or stamped on paper, cardboard 6o. per lb. and
OF other material, n.e.s. . . 20 p,Q.
48
iU
Duty.
lb.
lb.
I Paper, manufactures of, including ruled and border
and coated papers, paiietries, boxed papers,
envelopes and biank books 35 p.c.
Paper of all kinds, n.e.s 25 p.c.
Paper sacks or bags of all kinds, printed or not 25 p.c.
P&l)er, tarred .' 25 p.c.
Papetries— see Paper. * .
Papier mache — see Shoe buttons.
Parafine wax 2c. p.
Parafine wax candles 4c. p .
vrasols— see Umbrellas.
•is green, dry ..... 10 p.c.
Pastes — see Medicinal preparations.
Pastes — see Perfumeiy.
Patent — see Medicinal preparations.
Peaches, n.o.p., the weight of the packages to be in-
cluded in the weight for duty Ic. per lb.
Peach — see Trees.
Pearline, soap powders, etc.— see Soap.
Pea-nuts — see Almonds.
Pear — see Trees.
Preserved ginger 30 p.c.
Pease 10c. p. bush.
Pecans — see Almonds.
Periodicols and pamphlets — see Books.
Percussion caps — see Gun.
Perfumery, including toilet preparations (non-alco-
holic) viz. : — Hair oils, tooth and other powders
and washes, pomatums, pastes, and all othei
perfumed preparations n. o. p. used for the hair,
mouth or skin 30 p.c.
Petroleum products^— see Oils.
Pheasants -see Domestic fowls.
Phials — see Carboys.
Philosophical instruments and apparatus —that is to
say, such as are not manufactured in Canada,
when imported for use in universities, collleges,,
schools and scientific societies Free.
Philosophical slides — see Magic lanterns.
Phosphor bronze, in blocks, bars, sheets and wire. . . 10 p.c.
Phosphorus Free.
Photographic slides— see Magic lanterns.
Photographs and pictures — see Paintings.
49
r
)i i
'1
Duty.
Pianofortes 35 p.c.
Pianofortes, parts of 25 p.c.
Pickets and pailings Free.
Pickles, sauces and catsup, including soy 35 p.c.
Picks, mattocks, grub-hoes, adzes, hatchets and eyes
or polls for same, and tools oPall descriptions,
n.e.8 .• 35 p.c.
Pictorial illustrations of insects, etc., when imported
for the use of colleges and schools, scientific and
literary societies Free.
Pillows — see Furniture of wood.
Pills — see Medicinal preparations.
Pine clapboards Free.
Fins, manufactured from wire of any metal 30 p.c.
Pipes, tobacco, of all kinds, pipe mounts, cigar and
cigarette holders and cases for the bsme 35 p.o.
Pipe org^ans — see Organs.
Pitch (pine), and pine tar in packages of not less than
fifteen gallons each Free.
Plaits, chip, manilla, cotton, mohair, straw, Tuscan
and grass Free.
Planing mills — see Portable machines.
Plasters — see Medicinal preparations.
Plaster of Paris, or gypsum, ground, not calcined. . . 15 p.c.
Plaster of Paris, calcined or manufactured of SOO lb
Plate glass, not coloured, in panes of not over twelve
square feet each 4c. p. sq. ft.
And when bevelled additional 2c. p. sq. ft.
Plate glass, not coloured, in panes of over twelve and
not over thirty square feet each 6o. p. sq. f t.
When bevelled additional 2c. p. sq. ft.
Plate glass in panes of over thirty and not bver
seventy square feet each 8c. p. sq. ft.
When bevelled additional 2o. p. sq.ft. add.
Plate glass in panes of oyer seventy square feet each. 9c. p. sq. ft.
When bevelled additional 2c. p. sq.ft. add.
Platedware — see Silver, sterling.
Platedware oases — see Cases for jewels.
Plates engraved on wood, and on steel or other
metal, and transfers taken from the same . 20 p.c.
Plates — see Oast iron vessels.
Platinum and black oxide of copper for use in the
maDufagture of chlorate Free,
60
Duty.
Platinum sheets and wire; and retorts, pans, con-
densers, tubing and pipe made of platinum,
when imported by manufacturers of sulphuric
acid for use in their works in the manutacture or
concentriition of sulphuric aoid Free.
Playing cards. ... Go. p. pack.
Pleasure carts — see Buggies.
Plough plates, mould boards, landsides and other
plates for agricultural implements, when cut to
shape from rolled plates of steel, but not moulded,
punched, polishod or otherwise manufactured,
and being of a greater value than four cents per
pound 5 p.c.
Plum — see Trees.
Plums — see Cranberries.
Plumbago, all manufactures of, n.e.s 1 . . 25 p.c.
Plumbago, crude 10 p.c.
Plumbago crucibles Free.
Plush fabrics — see "Velvets.
Pocket-books — see Trunks.
Pomades, French or flour odours preserved in fat
or oil for the purpose of conserving the odours
of flowers which do not bear the heat of dis^tilla- .
tion when imported in tins of not less than ten
IX)unds each 15 p.c.
Pomatums — see Perfumery.
Pop-corn — see Sugar candy.
Porcelain — see China and porcelain ware.
Portable machines, portable steam engines, threshers
and separators, horse-powers, portable saw mills
and planing mills, and parts thereof in any stage
of manufjuiture 30 p.c.
Portable steam engines— see Portable machines.
Postage stamps — see Coins.
Posters, advertising bills and folders — see Labels.
Potash, chlorate of, in crystals, when imported for
manufacturing vHirposes only ; potasn, muriate
and bi-chromate of, crude, caustic p',>tash, and •
red and yellow prussiate of potash ; also ashes,
pot and pearl, in packages of not less than
twenty-five pounds weiglit Free.
Potash, chlorate of, not further prepared than groimd,
and free from a^lmixture with any other sub-
stance ,>%*»..... Free.
51
/
Potatoes
Pounders and rolling-pins— see Pails. ,
Poultry and game, n.o.p
Powder, blasting and mining.
Powder, cannon, musket, rifle, gun and sporting, and
canister
Powders — see Medicinal preparations.
Precious stones, in the rough
Precious stones, n.e.s., polished, but not set or other-
wise manufactured, and imitations thereof
Preserves — see Jellies.
Price lists — see Pamphlets.
Printing presses and printing machines, such only as
are used in newspaper, book and job printing
offices ; folding machines and paper cutters, such
as are used in printing and bookbinding estab-
lishments, and lithographic presses
Prints and engravings — see Paintings.
Pronged forks — see Axes.
Pr<»prietory preparations — see Medicinal.
Prunes, including raisins and dried currants
Prunella
Puddled bars — see Iron and steel ingots.
Pumice and pumice stone, ground or unground
Pumps of all kinds and wind mills
Purses — s'es Tfunks.
Putty
Duty.
15c. p. bush.
20 p.o.
2c. p. lb.
3c. p. lb.
Free.
10 p.c.
10 p.c.
lo. p. lb.
Free.
Free.
30p.o.
15 p.o.
Q.
Quails — see Domestic fowls.
Quicksilver »...«.*.... Free.
Quills in their natural sta.t^.Qi: unplqineKi Free.
Quince— see Trees. .
Quinces — see Oranberries.
Quinine, salts of. .,,« *, »•»•• Fi;qQi
52
DvUy.
Backs, billiard — see Billiard tables.
Rags of cotton, linen, jute, hemp, and woollen, paper
waste clippings, and waste of any kind except
mineral waste Free.
Railroad spikes — see Cut nails.
Railway cars, sleighs, cutters, wheelbarrows, trucks,
road or railway scrapers and h&nd carts 30 p. c.
Railway fish plates and tie plates $10 p. ton.
Railway or travelling rugs — see Shawls.
Raisins — see Pruner . •
Rakes — see Axes.
Raspberry bushes — see Grape vines.
Raspberries — see Blackberries.
Rasps — see Files.
Raw-hide centres — see Square reeds.
Raw or boiled— see Linseed oil.
Raw siennas — see — Ochres.
Reai)ers — see Mowing machines.
Red liquor, a crude acetate of alluminium prepared
from pyroligneous acid, for dyeing and calico
printing ' Free.
Reed or rattan — see Cane.
Reeds— see Organs.
Rennett, raw or prepared.' Free.
Resin or rosin in ptickages of not less than one hun-
dred pounds, and rosin oil Free.
Ribbons of all kinds and materials 30 p.o.
Rice and sago flour and sago 25 p.c.
Rice, cleaned l|c. p. lb.
Rice, uncleaned, unhulled or paddy 3-lOc. p. lb.
But iu>t to be less than 30 p.c. ad valorem.
Rice when imi)orted by makers of rice starch for use
in their factories making staroh ^c. p. lb.
Rings — see Brass.
Rockingham ware — see China and iM)rcelain ware.
Rolled or hammered bar-iron or steel — rtee Bar-iron
or steel.
68
It
i
J\
\L
Duty.
Rolled iron or steel angles, channels and special sec-
tions, weighing not less than thirty-five pounds
per lineal yard, and rolled iron or steel beams,
joists, girders, column sections, trough sections,
and other building or bridge structural sections,
weighing not less than twenty-five pounds per
lineal yard, and rolled iron or steel bridge plate
not less than | of an inch thick, nor less than
fifteen inches wide, and flat eye bar blanks not
punched or drilled 12^ p.c.
Rolled iron or steel angles, channels and other sec-
tions, weighing less than thirty-five pounds per
lineal yard, n.e.s., but not less than ten dollars
per ton 35 p.c.
Rolled iron tubes not welded, under 1^ inches in
diameter, angle iron, 9 and 10 guage, not over IJ
inches wide, iron tubing, lacquered or brass
covered, not over 1^ inches diameter, all of which
are to be cut to lengths for the manufacture of
bedsteads, and to be used for no other purpose ;
when imported for the manufacturers of iron
bedsteads to be used for these purposes only in
their own factories, until such time as any of the
said articles are manufactured in Canada Free.
Roofing slate — see Slates.
Roots, medicinal, viz : — Alkanet, crude, crushed or
^ound, aconite, calumba, gentian-, ginseng, jalap,
ipecacuanha, iris, orris root, liquorice, sarsapa-
rilla, squills, taraxacum, rhubarb, and valerian,
unground Free.
Rosin oil — see Resin.
Rose bushes — see Grape vines.
Rough rolled plate glass — see Glass.
Rough freestone — see Freestone.
Rove, when imported for the manufacture of twine
for harvest binders 10 p.c.
Rubber, crude, caoutchouc or India rubber, unmanii-
faotured ; hard rubber in slieets, but not further
manufactured, and recovered rulaber and rubber
substitute Free.
Rubber or gutta peroha belting, hose, packing, mats
and matting, and cotton or linen hose lined with
rubber 32^ p.c.
Runners— see Brass.
Rye 10c. p. bush.
Rye flour. 50o. p. bbL
54
'••.
Saddlery — see Harness.
Saddle jiggers, stirrups, and saddle-trees o£ all kinds.
Saddle-trees— see Saddle jiggers. •
Sad ircms — see Oast iron vessels.
Sadlers' hardware —see Builders' hardware.
Safes, doors for safes and vaults, scales, balances and
weighing beams
Saffron, saffron cake, safflower, and extract of
Saffiower— see Saffron.
Sago — see Rice.
Sails for boats and ships
Salmon, pickled or salted
Salt, imported from the United Kingdom or any
British ijossession, or imixirted for the use of the
sea or gulf fisheries
Salt, fine, in bulk and coarse salt, n.e.s
Salt, n.e.s., in bags, barrels or other packages the
ba^s, barrels or packages to bear the same duty
as if imported empty
Saltpetre
Salves— see Medicinal preparations.
Sand . »
Sandstone — see Freestone.
Sand paper, glass, flint and emery paper. ..........
Sardines— see Anchovies.
Satchels— see Trunks.
Sateens, for use of corset manufacturers, etc
Sauces --see Pickles.
Sausage skins or casings, not cleaned
Saw mills —see Portable machines.
Sawdust of ^he following woods : Amaranth, coco-
boral, boxwood, cherry, chestnut, walnut, gum-
wood, mahogany, pitch pine, rosewood, sandal-
wood, sycamore, Spanish cedar, oak, hickory,
whitewopd, African teak, blackheart ebonv,
lignum vitae, red cedar, redwood, satitiwood,
white ash, pL^rsimmon and dogwood
Sawed boards, plank, deals, and other lumber,
undressed or dressed on one side only ,
§6
Duty.
Free.
30 p. c.
Free.
2.T» p.c.
I'c. p. lb.
Free.
5c. p. 100 lbs.
nc p. 100 lbs.
Free.
Free.
20 p.c.
26 p. c.
Free.
i.t
\
Free.
Free,
Duty.
Scales — see Safes.
School writing slates — see Slates.
Scrap iron— see Iron.
Sbrap iron and serap steel, old and fit only to be re-
manufactured, bein^ part of or recovered from
any vessel wrecked in waters subject to the juris-
diction of Canada Free.
Scrapers— see Railway cars
Screws, commonly called " wood screws," two inches
and over in length 3c. p. lb.
one inch and less than two inches 6c. p. lb.
less than one inch 8c. p. lb.
provided that the duty shall not be less than
thirty -five per cent, ad valorum 35 p. c.
Screws of iron, steel, brass or other metal, n. o. p. . . 30 p. c.
Scythes — see Axes.
Seagrass and seaweed — see Moss.
Seed drills— see Mowing machines.
Seedling stock for grafting, viz : — Plums, pear, peach
and other fruit trees Free.
Seeds, viz : — Annato, beet, carrot, flax, turnip, man-
gold and mustard, and aromatic seeds which are
not edible and are in a crude state, and not
advanced in value or condition by grinding or
. rt^finmg, or by any other process of manufacture,
viz : Anise, anise Star, caraway, cardamon,
coriander, cumin, fennel and fenugreek Free.
Seeds, viz.: — GardeUj field and.other seeds for agri-
cultural or other purposes, n.o.p., when in bulk
or in larere parcels 10 p,o.
When put up in small papers or parcels 25 p. c.
Separators — see Portable machines.
Sesame seed oil — see Linseed oil.
Settlers' ejffects, viz. : Wearing apparel, household
furniture, books, implements and tools of trade,
occupation or employment, musio«U instrumentH,
domestic sewing machines, live stock, carts and
other vehicles and agricultural implements in
use by the settler for at least six months before
his removal to Canada, not to include machinery,
or articles imported for use in any manufactur-
ing establishment, or for sale ; also books, pic-
tures, family plate or furniture, personal effects
and heirlooms left by bequest provided that any
dutiable article entered as settlers' effects may
not be BO entered unless bnxight with the settler
6a
Buiy.
lb.
b.
b.
on his first arrival, and shall: not be sold or other-
wise disposed of without payment of duty, until
after twelve months actual use in Canada ; pro-
vided also, that under reflations made by the
Controller of Customs, live stock, when imported
into Manitoba or the North -West Territories by
intending settlers, shall be free until otherwise
ordered by the Governor in Council
Sewer pipes — see Drain pipes.
Sewing and embroidery silk and silk twist
Sewing machines, or parts thereof
Shades for lamps, etc. — see Insulators.
Shawls of all kinds ; railway or travelling rugs and
lap dusters of all kinds
Sheep leather — see Leather, upper.
Shells, tortois and mother-of-pearlj and other, un-
manufactured
Shingles .'......... ........
Shingles. ;,.,.....
Ships and other vessels, built in any foreign country,
whether steam or sailing vessels, on application
for Canadian re^ster, on the fair market value
of the hull, rigging, machinery and all appur-
tenances ; on the null, rigging and all appur-
tenances, except machinery
On boilers, steam engines and other machinery. .
Shirts, costing more than three dollars per dozen
Shirts, n.e.s ,,,,,,,...
Shoe, harness and leather dressing— see Blacking.
Shoe buttons, papier mache ; metal glove fasteners,
eyelet h(K)ks and eyelets
Shoe tacks, one-half ounce to four ounces to the
thousand
Shoemakers' ink — see Blacking.
Shot— see Lead pipe.
Shovels and spades, shovel and spade blanks and
iron or steel cut to shape for same
Show caies
Show cards — see Pamphlets.
Shrubs and plants — see Grape vines.
Sideboard covers— see Linen.
m
Free.
25 p.c.
30p.c.
25 p.c.
Free.
Free.
20 p.c.
10 p.c.
25 p.c.
25 p.c. &
doz.
35 p.c.
Free.
Ic. p. 1000.
50c. p. doz.
& 25 p.c.
35p.c.
I
I I
Dviy.
Silex, or crys^lized quartz Free.
Silk in the gum, or spun; not more advanced than
singles, tram and thrown organ zine, not coloured. 15 p.c.
Silk raw or as reeled from the oacoon, not being
doubled, twisted or advanced in manufacture in
any way, silk cacoons and silk waste Free.
Silk velvets and all manufactures of silk, or of which
silk is the component part of chief value, n.e.s.,
except church vestments ... 30 p.o.
Silk clotning— see Corsets.
Silver, German silver and nickel silver, rolled or in '
sheets Free.
Silver, sterling or other ware and platedware, all
other, electroplated or gilt, of all kinds, whether
plated wholly or in part 30 p. o.
Silver — see Gold.
Silver leaf — see Gold.
Sillverware cases — see Cases for jewels.
Silvered glass, n.e.s 27^ p.c.
Silvered glass, bevelled 32^ p.c.
Sizing cream — see British gum.
Skates ....i\P;r''
& oU p.c.
Skins for morocco leather, tanned but not further
manufactured 15 p.«.
Slabs— pee Iron and steel idgots.
Slate mantels — see Slates.
Slate pencils 25 p.c.
Slates, slate mantels and other manufactures of
slate, n.e.s., school writing slates, and roofing
slate ; 30 p.c.
Provided that the duty on roofing slate shall
hot exceed seventy -five cents per square for black
or blue slate, and ninety cents for slates of other
colours.
Sledges — see Track tools.
Sleigtis — see Railway cars.
Snuff— see Tobacco.
Soap, n.e.s. , pearline and other soap powders, pum-
ice, silver and mineral soaps, sapolio and other
like ai^ticles 36 p.c.
Soap, common or laundry, not perfumed Ic. p. lb.
Sockets and electric apparatus — see Telephone.
Socks and wtockings of all kindi, n.e.» ^^ ^ ^"J-P"
68
Uk
Duty.
Soda, sulphate of, crudej known as salt cake, barilla
or soda ashj caustio soda ; silicate of soda in
crystals or in solution ; bichromate of soda,
nitrate of soda or cubic nitre, salsoda, sulphide
of sodium , nitrite of soda, arseniate, binarseniate,
chloride, chlorate, bisulphite and stannate of
soda Free.
Sole leather — see Leather.
Spades — see Shovels.
Spectacles and eyeglasses ..•••• 30 p.c.
Spectacle and eyeglass frames, parts of 20 p.c
Spelter, in blocks and pi^s. . ; Free.
Spices, viz., ginger and spices of all kinds, n.e.s.,
unground 12ip.c.
Ground 25 p.c.
Spiegeleisen — see Ferro-siticon,
Spirituous or alcoholic liquors, distilled from any
material, or containing or compounded from or
with distilled spirits of any kind, and any
mixture thereof with water, for every gallon
thereof of the strength of proof, and when of »
greater strength than that of proof, at the same
rate on the increased quantity that there would
be if the liquors were reduced to the strength of
proof. When the liquors are of a less strength
than that of proof, the duty shall be at a rate
herein provided, but computed on ^reduced
. quantity of the liquors in proporti<ft to the
lesser clegree of strength ; provided, however,
that no reduction in quantity shall be computed
or made on any liquors below the strength of
fifteen per cent, under proof, but all such liquors
shall be computed as of the strength of fifteen
per cent, under proof, as follows : —
{a) Ethyl alcohol, or the substance commonly
, known as alcohol, hydrated oxide of ethyl or
spirits of wine; gin of all kinds, n.e.s. ; rum,
whisky and all spirituous or alcoholic liquors,
n.o.p. ; amyl alcohol or fusel oil, or any sub-
stance known as potato spirit or potato oil,
methyl alcohol, wood alcohol, wood naphtha,
pyroxylic spirit or any substance known as wood
spirit or methylated spirits, absinthe, arrack or
palm spirit, brandy, including artifical brandy
and imitations of brandy ; ooraials and liqueurs
of all kinds, n.e.s. ; mescal, pulque, rum shrub,
Bohiedam and other schnapps; tafia, angostura
and similar alcoholic bitters or beverages $2.12^ p. gall.
69
h\
Duti/.
(6) Spirits and stronjf waters of any kind,
mixed with any ingredient or ingredients, as
being or knoWn or designated as anodynes,
elixirs, essences, extracts, lotions, tinctures or $2.12^ p. gall,
medicines, n.e.8 « & 30 p.c.
(c) Alcoholic perfumes and perfumed spirits,
bay rum, cologne and lavender waters, hair,
tooth and skin washes, and other toilet prepar-
ations containing spirits of any- kind, when in
bottles or flaskis containing not more than four
ounces each 50 p. c.
When in bottles, flasks or other packages, contain- ^.12^ p. gall,
ing more than four ounces each .• & 40 u.c.
(d) Nitrous ether, sweet spirits of nitre and $2.12^ p. gall,
aromatic spirits of ammonia & 30 p.c.
(e) Vermouth, containing not more than 30
p.c., and ganger wine, containing not more than
26 p.c. of proof spirits 75c. p. gall.
If containing more than these percentages re-
spectively of proof spirits $2.12^ p. gall.
Si^okes— see Hubs.
Spring mattrasses— see Furniture of wood.
Spruce clapboards Free.
Spurs and stilts, used in the manufacture of earthen-
ware Free.
Square reeds and raw-hide centres, textile leather or
rubber heads, thumbs and tips, and steel iron
or nickel caps for whip ends, when imported by
whip manufacture^, for use in the manufacture
of whips in their own factories Free.
Stained glass windows 30 p.c.
Stair pads — See Carpetings.
Starch, including farina, com starch or flour, and all
preparations having the qualities of starch ; the
weights of the package to be in all cases in-
cluded in the weight for duty 1^. p. lb.
Statuettes and bead ornament-,s — see Desks.
Staves of wood of all kinds, wood unmanufactured, . Free.
Steam engines, boilers and machinery composed
wholly or in part of iron or steel, n e.s 27i p.c.
Stearic acid — see Tallow.
Steel bowls for cream separators Free.
Steel for the manufacture of files, when imported by
file manufacturers for use in their factories Free.
Steel for the manufacture of hammers, augurs and
augur bits, when imported by the manutacturera
of such articles, for use in their own factories
only Free,
60
Duty.
Steel for saws and straw cutters, cut to sha|)e, but
not further manufactured Free.
Steel of No. 12 gauge and thinner, but not thinner
than No. 30 gauge when imi)orted by manufac-
turers of buckle clasps and ice-creepera, to be
used in the manufacture of such articles only in
their own factories Free.
Steel needles, n.o.p 30 p.c.
Steel nuts — see Wrought iron.
Steel, No. 20 gauge and thinner, but not thinner than
No. 30 gauge, to be used in the manufacture of
corset steels, clock springs, and shoe shanks ; and
flat wire of steel of No. 16 gauge or thinner, to be
used in the manufacture of crinoline or cc»rset
wire and dressed stays, when imported by the
manufacturers of such articles for use in their
own factories Free.
Steel of numbers 24 and 17 guage, in sheets 63 inches
long and from 18 inches to 32 inches wide for
the manufacture of tubular bow sockets, when
•imported by the manufacturers of such articles
for use in their own factories only Free.
Steel rails weighing not less than forty-five {KJunds
per lineal yard for use in railway tracks, but this
Item shall not extend to rails for use in the tracks
of railways used or intended for private purposes
only, nor shall it extend to rails which are not
used or intended to be used in connection with
the business of common carrj^ing of either goods
or passengers, nor shall this item extend to rails
for use in the tracks of street railways or tram-
ways Free.
Steel, rolled rods of, under half an inch in diameter
or under half an inch square, when imported by
knob or lock manufacturers or cutlers, for use
exclusively by such manufacturers in their own
factories Free.
Steel strip and flat steel wire when imported into
Canada by manufacturers of buckthorns, plain
strip or other fencing, and safety barb wire
fencing, for use in their own factories in the
manufacture thereof Free.
Steel valued at two and one-half cents per pound and
upwards, for use in the manufacture of skates . , Free.
Steel washers— see Wrought iron.
61
^1
!
'
Duty.
Steel wire, Bessemer soft drawn spring, of numbers
10, 12 and 13 gauge, respectively, and homo
steel spring wire of numbers 11 and 12 gauge,
respectively, when imported by manufacturers
of wire mattresses, to be used in their own
factories in the manufacture of such articles Free.
Stereotypes, electrotypes and celluloids for almanacs,
calendars, illustrated pamphlets, newspaper
advertisements or engravmgs, and all other like
work for commercial, trade or other purposes,
n.e.s., and matrices or copper shells for the
same 2c. p. sq. in.
Stereotypes, electrotypes and celluloids of newspaper
columns, and bases for the same, composed
wholly or partly of metal or celluloid |c. p. sq. in.
And matrices or copper shells for the same 2c. p. sq. in.
Stereotypes, electrotypes and celluloids of books,
and bases and matrices and copper shells for the
same, whether composed wholly or in part of
metal or celluloid , Free.
Sterling ware, etc. — see Silver, sterling. •
Stick or canes — see Brass.
Stirrups — see Saddle jiggers.
Stoneware — see China and porcelain ware.
Stoneware — see Earthenware.
Stove plates and irons — see Cast iron vessels.
Straw boards, in sheets or rolls, plain or tarred .30c. p. 100 lbs.
Strawberries — see Blackberries.
Structural iron work — see Iron bridges.
Sugar, all above number sixteen Dutch Standard in
colour, and all refined sugars of whatever
kinds, grades or standards 64-lOOc. p. lb.
The usual packages in which they are im{K)rted
to be free.
Sugar candy, brown or white, and confectionery,
including sweetened gums, candied peel, and
pop-corn 35 p.o.
Sugar, n.e.s., not above No. 16 Dutch Standard in
colour, sugar drainingps, or pumpings drained in
transit, inelado or concentrated melado, tank
bottoms, and sugar concrete Free.
Sulfate of iron (copperas) and sulphate of copper
(blue vitriol) ,,,,.,, Free.
62
1
Duty,
Sulky and walking ploughs — see Mowing machines.
Sulphur and Brimstone, crude, or in roll or flour Free.
Sulphuric ether. ... 5c. p. lb.
Sunshades — see Umbrellas.
Surgical and dental instruments of all kinds 15 p.c.
Surgical dressing, anti-septic, such as absorbent
cotton, cotton wool, lint, lamb's wc»ol, tow, jute,
gauzes and oakum, prepared for use as surgical
dressings, plain or medicated 20 p. e.
Swedish rolled iron rods, under one-half inch in dia-
meter and of not less than one and three-quarters
of a cent ])er pound value, and Swedish rolled
iron nail rods under half an inch in diameter for
the manufacture of horse-shoe nails ; . 15 p. c.
Sweet potatoes and yams 10c. p. bush.
Switches, frogs, crossings and intersections for rail-
ways 30 p.c.
Syrups and molasses of all kinds, n.o.p., the product
of the. sugar cane or beet root, n.e.s., and all imi-
tations thereof or substitutes therefor 5-10o. p. lb.
Syrups — see Medicinal preparations.
■I
" T " and strap hinges — see Wrought iron.
Table cloths — see Laces,
Tableware, glass — see Carboys. *
Tableware, cryst <1 and decorated glass ; made ex-
pressly for uicunting with silver-plated trim-
mings, when imported by manufacturers of
plated-ware 20 p. c.
Taggin&r metal, plain, japanned or coated, in coils,
not over one and a-half inches in width, when
imported I manufacturers of shoe and corset
laces for use in their factories Free.
Tailors' irons — see Cast iron vessels.
Tails, undressed Free.
Tallow and stearic acid 20 p.c.
Tannic acid — see Blood albumen.
Tar (pine) — see Pitch.
63
8
i
Il i
Duty.
Tartar emetic and gray tartar; creem of tartar in
crystals and argal or argols Free.
xassels and bracelets — see Laces.
Tea and green coffee, n.e.s 10 p. c.
Tea and green coffee imported direct from the country
of growth and production Free.
This i tem shall include tea and coffee purchased '
in bond in any country where tea and coffee are
subject to customs duty, provided there is satis-
factory proof that the tea or coffee so purchased
in bond is such as might be entered for home
consumption in the country where the same is
purchased.
Teasels Free.
Telephone and telegr.«»rU instruments, telegraph,
telephone and electric light cables, electric and
galvanic batteries, electric motors, generators,
dynamoc, sixikets and electric apparatus, n.e.s. . . 25 p.c
Textile leather or rubber heeds — see Square reeds.
Thread, cotton sewing, in hanks, black, bleached or
unbleached, three snd six cord : 12^ p.c.
Thread, cotton sewing and crochet cotton, on spools
or tubes or in balls, and all other cotton thread,
n.e.s 25 p.c.
Threshers — see Portable machines.
Thumbs and tips — see Square reeds.
Tickets — see Labels.
Timber, hewn or sawed, and timber used for spars
and in building wharfs Free.
Timber, squared or sided Free.
Timber — see Lumber. •
Tin crystals, tin strip waste, and tin in blocks, pigs,
bars, and sheets and tin plates, tin foil ana tea
lead Free.
Tinctures — see Medicinal preparations.
Tinware, stamped, japanned ware, galvanized iron
ware, including signs made from these materials,
and all manufactures of tin, n.e.s 25 p.c.
Tobacco, unmanufactured, for excise purposes, under
conditions of "The Inland Revenue Act " Free.
I'pbacoo.out •lil'^c."''*
Tobacco pouches — see Trunks..
64
3. &
Duly.
Tobacco, manufactured, and snuff, n.e.s ?59" P* ^^' "'"^
Toilet preparations — see Perfumery.
Tomatoes, fresli 20c. p. bush; &
10 p.c.
Tomatoes and other vegetables, including corn and
baked beans, in cans or other packages, n.e.s.;
the weight of the cans or other packages to be
included in the weight for duty. \ha. p. lb.
Tonics — see Medicinal preparations.
Tools, n.e.s. — see Picks.
Tooth ixiwders and washes— see Perfujuery.
Towels of every description 25 p. c.
Toys of all kinds (including sewing machines when
not costing over $2) .......:........ 35 p. c.
Track tools, wedges, crowbars and sledges 30 p.c.
Travellers' baggage, under regulations prescribed by
the Controller of Customs ; Free.
Tray cloths — see Linen.
Tree-nails Free.
Trees, viz., ap])le, cherry, jjeach, pear, plum and
quince, of all kinds 3c. each.
Trees, n.e.s Free.
Troches — see Medicinal preparations.
T'-ucks — see Railway cars.
^ "unks, valises, hat-boxes, carpet l)ags, satchels,
pocket-books, purses and tobacco pouches 30 p.c.
Trusses — see Belts.
Tubs — see Pails.
Tubes not welded, not more than one and one-half
inches in diameter, of rolled steel 15 i>.c.
Turpentine, raw or crude Free.
Turpentine, spirits of 6 p.c.
Turtles Free.
Tweeds — see Manufactvires..
Twine and cotton cordage, of all kinds 25 i).c-
Twine for harvest binders of hemp, jute, inanilla or
sisal, aad of manilla and sisal mixed 12^ p.c.
Twine, manufacture of, n.e.s 30 p.c.
Type for printing 20 p.c.
Type metal 10 p.c.
Typewriters, tablets with movable fixtures, and
musical instruments, when imported by and for
the use of schools for the blind, and being and
remaining the sole property of the governin^f
bodies of said schools, and not of private mdivi-
duals, the above particulars to be verified by
speqiivl affidavit on each entry when presented , , Free,
i5 »
Duty.
Ultramarine blue, dry or in pulp Free.
Umbera — see Oxides.
Umbrellas, parasols and sunshades of all kinds and
materials 35 p. c.
Umbrella, parasol or sunshade sticks — see Brass.
Umbrella, parasol and sunshade sticks or handles,
n.e.s ; 20 p.c.
Undertakers' hardware— see Builders' hardware.
Union collar cloth paper in rolls or sheets, not glossed
or finished 15 p.o.
Glossed or finished 20 p. c.
Universal mill or rolled edge steel plate, less than
thirty inches wide, and plates or sheets of iron
or steel thirty inches wide and over, one-quarter
of an inch and over in thickness 12^ p.o.
Upholsterers' hardware — sse Builders' harkware.
Vaccine and ivory vaccine points Free.
Valises — see Trunks.
Varnish, black and bright for ships' use Free.
Varnishes, lacquers, japans, japan driers, liquid 20 c. p. gall,
driers and oil finish, n. e. s and 20 p.c.
Vaseline and all similar preparations of petroleum
for toilet, medicinal or other purposes 35 p.c.
Vegetables, when fresh, or dry salted, n.e.s 25 p.c.
Vegetables — see Tomatoes.
Velveteens — see Velvets.
Velvets, velveteens and plush fabrics, n.e.s 30 p.c.
Verdigris, or sub-acetate of copper, dry Free.
Vermicilli — see Maoardni,
Vinegar— see Acid.
Vitriged glass — see Glass.
VulcaniztKl fibre ware—see Fibre ware.
66
Wago
V(
Walk
Walli
Wain
Wash
Watc
Watc
Watc
Watc
Watf
Webl
Wed(
Weig
Wha
Whe
Whe
Whe
Whi]
Whi
Whi
Whi
Win
Win
Win
Win
T77-,
D%ty.
Wagons, farm and freight, carts, drays and similar
vehicles 25 p.c.
Walking sticks and canes of all kij|ds, n.e.s 25 p.c.
Wallpaper, not including borders, printed on plain
ungroimded paper and colored with any mater-
ial except bronze, gilt or flitter 35 p.c.
Paper-hangings and borders, all other, per roll
of eight yards and under, and proportionally IJc. per roll
for greater lengths '. and 25 p.c.
Walnuts — see Almonds.
•
Washboards— see Pails.
Watch actions or movements 10 p.c.
Watch cases — see Cases for jewels.
Watch cases 35 p.c.
Watches 25 p.c.
Waters — see Medicinal preparations.
Webbing, elastic and non-elastic 20 p.c
Wedges — see Track tools. ,
Weighing beams — see Safes.
Whalebone, unmanufactured . . Free.
Wheat 15c. p. bush.
Wheat flour 75c. p. bbl.
Wheelbarrows — see Railway cais.
Whips of all kinds, including thongs and lashes .... 35 p.c.
White granite— see China.
White and red lead, dry, orange mineral and zinc
white 5 p.c.
Whiting or whitening, gilder's whiting and Paris
white Free.
Wind mills— see Pumps.
Window shade rollers 35 p.c.
Window shades in the piece or cut and hemmed or ^^ j^^^ iheixi
mounted on rollers 5^. p. ^q. yd.
Wines of all kinds, except sparkling wines, including
orange, lemon, strawberry, raspberry, elder and
currant wines, containing twenty-&ix per cent, or
less of spirits of the strength of proof, whether
imported in wood or in bottles (six quart or
twelve pint bottles to be held to contain a
gallon) 25c. p. gall.
67
Duty.
And for each degree of strength in excess of the
twenty-six per cent, of spirits as aforesaid, until
the strength reaches forty per cent, of proof
spirits
Other wines — see name in alphabetical order.
Wire, crucible cast steel .-
Wire cloth of brass or copper .....*
Wire cloth, n.e.s. . . :
Wire covered with cotton, linen, silk or other
material
Wire nails
Wire of all kindS} n.e.s
Wire of brass
Wire rigging for ships and vessels
Wire ro{)e of iron or steel, n.o.p
Wire of iron or steel, Nos. 13 and 14 gauge, flattened
and corrugated, used in connection with the ma-
chine known as the "Champion" nailing ma-
chine, wire grip machine for the manufacture of
boots, shoes and leather belting, when imported
by manufacturers of such articles to be used for
these purposes only in their own factories
Wood, manufactures of, n.e.s., and brushes.
Wood, veneers of, n.e.s., not over one-sixteenth of an
inch in thickness
Wood, veneers of, not over one-sixteonth of aninch
in thickness, made from woods native to Canada.
Wood pulp
Wool and the hair of the camels, alpaca, goat and of
other like animals, not further prepared than
washed, n.e.s. ; and noils, being the abort wool
which falls from the combs in worsted factories .
Wool or worsted yarns, when genapped, dyed or
finished, and imported by manufacturers of
braids, cords, tassels and fringias to be used in
the manufacture of such articles only in their
• own factories
3o. p. gall. 1
each degree
from 26 up
40, & m p.c.
"or
to
Free.
20 p.c.
30 p.c.
30 p.c.
Ic. p. lb.
25 p.c.
10 p. c.
Free. ,
25 p.c.
Free.
25 p.c.
5 p.c.
10 p.c.
25 p.c.
Fret
Free.
Wool, viz., Leicester, Cotswold, Lincolnsliire, South
Down combing wools, or wools known as lustre
wools and other like combing wools, such as are
grown in Canada 3o. p. lb.
Wrought iron or steel nuts and washers, iron or
steel rivets, bolts with or without threads, nut
and bolt blanks, less than three-eighths of an Ic. p. lb. &
inch in diameter. 25 p.c.
Not to be less than 35 p.c.
68
II. for
free
up to
p.c.
Duty.
Wrought iron or steel nuts and washers, iron or steel
rivets, bolts with or without threads, nut and
bolt and hinge blanks, n.e.s., and " T "and strap le. p. lb. &
hinges 20 p.c.
Wrought iron or steel tubing, threaded and coupled
or not, over two inches in diameter 15 p.c.
Other wrought iron or steel tubes or pipes " qq°* P'
Wrought scrap iron and scrap steel lieing waste or
refuse wrought iron or steel, fit only to be re-
manufactured, the same having been in actual
use, not to include cuttings or clippings which
can be used as iron or steel without re-manu-
facture, and steel bloom ends and crop ends of
steel rails $3 p. ton.
On and after the first day of January, eighteen
hundred and ninety -five $4 p. ton.
Wrought iron or steel pipe, fittings of, and chilled
iron or steel rolls 35 p. c.
Xylonite — see Celluloid.
Xylonite collars — see Collars of cotton.
Xylonite cuffs — see Cuffs of cotton.
Xyolite — see Celluloid.
Xyolite collars — see Collars of cotton.
Xyolite cuffs — see Cuffs of cotton.
Yams — see Sweet potatoes.
Yarn spun from the hair of the alpaca or angora
goat, when imported by manufacturers of braids
for use exclusively in their factories in the
manufacture of such braids only, under such
regulations as are adopted by the Controller of
Customs Free,
Yams, composed wholly or in part of wool, worsted,
the hair of the alpaca, goat or other like animal, 5c. p. lb. &
costing twenty cents i^er pound and under 20 p.c.
Yarns, woollen and worsted, n.e.s 30 p. c.
Yeast cakes and baking ymwders, the weight of the
package to be included in the weight for duty. . . -6o. p. lb.
0»
f
Duty.
Yeast, compressed, in bulk or mass of not less than
ftfty pounds 3c. p. Ih.
In packages weighing less than fifty pounds, the
weight of the package in the latter case to be
included in the weight for duty 6c. p. lb.
Yellow metal, in bolts, bars and for sheathing Free.
!
Zinc, in blocks, pigs and sheets, and zinc seamless
drawn tubing ; . Free.
Zinc, manufactures of, n.e.s 25 j).c.
Zinc, salts of Free.
Zinc white— see White and red lead.
I
SCHEDULE C,
PROHIBITED.
Books, printed papers, drawings, paintings, prints,
photographs or representations of any kind of a
treasonable or seditious, or of an immoral or
indecent character.
Coin, base or counterfeit.
Goods manufactured or produced, wholly or in part
by ijrison labour, or which have been piade
within or in connection with any prison, gaol or
penitentiary. .
Oleomargerine, butterine or other similar substitute
for butter.
Reprints of Canadian copyright works, and reprints
of British copyright works which, have been also
copyrighted in Canada.
Tea adulterated with spurious leaf or with exhausted
leaves, or containmg so great an admixture of
chemical or other deleterious substances as to
make it unfit for use.
70
•>V <;'■'»•■'
FRENCH KILOGRAMMES OR KILOS.
Converted into Pounds Avoirdupois. — Kilo, 2.21 Lbs.-
1,000 Grammes, 1 Kilo.
'2 "5
'2 «
'O 00
'2 »
flra
S'^
S-i
C'^
eS «S
eS ^
c§ <3
«8 5
tn
0?
a
•
a
03
a
O
i'8
1— s
i"i
• 1— t
M'%
S
M
>^«
M
3fl
M
H^«
S
!-;«
1
2.21
31
68.51
60
132.60
89
196.69
2
4.42
32
70.72
61
134.81
90
198.90
3
6.63
33
72.93
62
137.02
91
201.11
4
8.84
34
75.14
63
139.23
92
203.32
5
11.05
35
77.35
64
141.44
93
205.53
6
13.26
36
79.56
65
143.65
94
207.74
7
15.47
37
81.77
66
145 86
95
209.95
8
17.68
38
83.40
67
148.07
96
212.16
9
19.89
39
86.19
68
150 28
97
214.37
10
22.10
40
88.40
69
152.49
98
216.58
11
24.31
41
90.61
70
154.70
99
218'. 79
12
26.52
42
92.82
71
156.91
100
221.00
13
28.73
43
95.03
72
159.12
105
232.05
14
30.94
44
97.24
73
161.33
110
243.10
15
33.15
45
99.45
74
163.54
115
254.15
16
35.36
46
101.66
75
165.75
120
265.20
17
37.57
47
103.87
76
167.96
125
276.25 .
18
39.78
48
105.08
77
170.17
130
287.30
19
41.99
49
108.29
78
172.38
135
298.35
20
44.20
50
110.50
79
174.59
140
309.40
21
46.41
51
112.71
80
176.80
145
320.45
22
48.62
52
114-92
81
179.01
150
331.50
23
50.83
53
117.13
82
181.22
160
353.60
24
53.04
54
119.34
83
183.43
170
375.70
25
55.25
55
121.55
84
185.64
180
397.80
26
57.46
56
123.76
85
187.85
190
419.90
27
59.67
57
125.97
86
190.06
200
442.00
28
61.88
58
128.18
87
192.27
250
552.50
29
64.09
59
130.39
88
194.48
300
663.00
30
66.30
'
: I
.71
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73
STERLING
TABLE AT 9^ OR
(Continued.)
Par or Exchange.
£
$ c.
£
$ c.
£
$ c.
£
$ c.
139
676 47
182
885 78
224
1090 13
266
1294 53
140
681 33
183
890 60
225
1095 00
267
1299 40
141
686 20
184
895 47
226
1099 87
268
1304 27
142
691 07
185
900 33
227
1104 73
269
1309 13
143
695 93
186
905 20
228
1109 60
270
1314 00
144
700 80
187
910 07
229
1114 47
271
1318 87
145
705 67
188
914 93
230
1119 33
272
1323 73
146
710 53
189
919 80
231
1124 20
273
1328 60
147
715 40
190
924 67
232
1129 07
274
1333 47
148
720 27
191
929 53
233
1133 93
275
1338 33
149
725 13
192
934 40
234
1138 80
276
1343 20
150
730 00
193
939 27
235
1143 67
277
1348 07
151
734 87
194
944 13
236
1148 53
278
1352 93
152
739 73
195
940 00
237
1153 40
279
1357 80
153
744 60
196
953 87
238
1158 27
280
1362 67
154
749 47
197
958 73
239
1263 13
281
1367 53
155
754 33
198
963 60
240
1168 00
282
1372 40
156
759 20
199
968 47
241
1172 87
283
1377 27
157
764 07
200
973 33
242
1177 73
284
1382 13
158
768 93
201
978 20
243
1182 60
285
1387 00
159
773 80
202
983 07
244
1187 47
286
1391 87
160
778 67
203
987 93
245
1192 33
287
1396 73
161
783 53
204
^2 80
246
1197 20
288
1401 60
162
788 40
205
9^ 67
247
1202 07
289
1406 47
163
793 27
206
1002 53
1007 40
248
1206 93
290
1411 33
164
798 13
207
249
1211 80
291
1416 20
166
803 00
208
1012 27
250
1216 67
292
1421 07
166
807 87
209
1017 13
251
1221 53
293
1425 93
167
812 73
210
1022 00
252
1226 40
294
1430 80
168
817 60
211
1026 87
253
1231 27
295
1435 67
}69
822 47
212
1031 73
254
1236 13
296
1440 53
170
827 33
213
1036 60
255
1241 00
297
1446 40
171
832 20
214
1041 47
256
1245 87
298
1450 27
172
837 07
215
1046 33
267
1250 70
299
1455 13
173
841 93
216
1051 20
258
1255 60
300
1460 00
174
846 80
217
1056 07
259
1260 47
400
1946 67
175
851 67
218
1060 93
260
1265 33
500
2433 33
176
856 53
219
1065 80
261
1270 20
600
2920 00
1V7
861 40
220
1070 67
262
1275 07
700
3406 67
178
866 27
221
1075 53
k63
1279 93
800
3893 3;^
179
871 13
222
1080 40
264
1284 80
900
4380 00
180
876 00
223
1085 27
265
1289 67
1000
4866 67
181
880 87
•
76
LNGE.
c.
STERLING
TABLE AT
9i OR
Par oh
. Exchange.
POUND STG. $4,86 2-3.
Pence
Cts.
£
$ e.
£
$ c.
£
$ c.
1
2
7
34 07
51
248 20
95
462 33
2
4
8
38 93
52
256 07
96
467 20
3
6
9
43 80
53
257 93
97
472 07
4
8
10
48 67
54
262 80
98
476 93
5
10
11
53 53
55
267 67
99
481 80
6
12
12
58 40
56
272 53
100
486 67
7
14
13
63 27
67
277 40
lOi
491 53
8
16
14
6() 13
58
282 27
102
496 40
9
18
15
73 00
59
287 13
103
501 27
10
20 i
16
77 87
60
292 00
104
506 13
11
22
17
82 73
61
296 87
105
511 00
12
2ih
18
87 60
62
301 73
106
515 87
19
92 47
63
306 60
107
520 73
Shil's.
20
97 33
64
311 47
108
525 60
21
102 20
65
316 33
109
530 47
1
24.1 :
48i ;
22
107 07
66 •
321 20
110
535 33
2
23
111 93
67
326 07
111
540 20
3
73 1
24
116 80
68
330 93
112
545 07
4
97;^
25
121 67
69
335 80
113
549 93
5
1 21^
26
126 53
70
340 67
114
554 80
6
1 46
27
131 40
71
345 53
115
559 67
7
1 70^
1 94i
28
136 27
72
350 40
116
564 53
. 8
29
141 13
73
355 27
117
569 40
: 9
2 19
30
146 00
74
360 13
118
574 27
10
2 43^
31
150 87
75
365 00
119
579 13
11
2 67i
32
155 73
76
369 87
120
584 00
12
2 92
33
160 60
77
374 73
121
588 87
13
3 16i
3 40i
34
165 47
78
379 60
122
593 73
14
35
170 33
79
384 47
123
598 60
15
3 65
36
175 20
80
389 33
124
603 47
16
3 89i
37
180 07
81
394 20
125
608 33
17
4 13i
38
184 93
82
399 07
126
613 20
18
4 38
39
189 80
83
403 93
127
618 07
19
4 62
40
194 67
84
408 80
128
622 93
20
4 86g
41
199 53
85
413 67
129
627 80
42
204 40
86
418 53
130
632 67
£
$ c.
43
209 27
87
423 40
131
637 53
>
44
214 13
88
428 27
132
642 40
( 1
4 87
45
219 00
89
433 13
133
647 27
. 2
9 73
46
223 87
90
438 00
134
652 13
3
14 60
47
228 73
91
442 87
135
657 00
4
19 47
48
233 60
92
447 73
136
661 87
6
24 33
49
238 47
93
452 60
137
666 73
6
29 20
I 50
243 33
94
467 47
138
671 60
74
TABLE OF Belgian, French and Swiss Francs, Spanish
' Pesetas, Grecian Drachmas and Italian Livres.
Customs Value, Each, 19.3 Cents.
B
1
B
T3
a
•
B
-§
B
'H •
9
c3 .
dj
c8 .
9i
e! .
D
eJ .
9%
a
u
a
Is
i
2-2
f
|6
S
-30
a
1"
t
-SO
s
b
P^
pR
Q
f^
Q
1
19
31
5 98
61
11 77
91
17 56
2
39
32
6 18
62
11 97
92
17 76
3
58
33
6 37
63
12 16
93
17 96
4
77
34
6 56
64
12 35
94
18 14
6
97
35
6 76
65
12 55
95
18 34
6
1 16
36
6 95
66
12 74
96
18 53
7
1 35
37
7 14
67
12 93
97
18 72
8
1 54
38
7 33
68
IS 12
98
18 91
9
174
39
7 53
69
13 32
99
19 11
10
1 93
40
7 72
70
13 51
100
19 30
11
2 12
41
7 91
71
13 70
15e
28 95
12
2 32
42
8 11
72
13 90
200
38 60
13
2 51
43
8 30
73
14 09
300
57 90
14
2 70
44
8 49
74
14 28
400
77 20
15
2 90
45
8 69
75
14 48
500
96 50
16
3 09
46
8 88
76
14 67
600
115 80
17
3 28
47
9 07
77
14 86
700
135 10
18
3 47
48
9 26
78
15 06
800
154 40
19
3 67
49
9 46
79
15 25
900
178 70
20
3 86
50
9 65
80
15 44
1000
198 00
21
4 05
51
9 84
81
15 63
2000
386-00
22
4 25
52
10 04
82
15 88
2500
482 50
23
4 44
53
10 28
83
16 02
3000
579 00
24
4 63
54
10 42
84
16 21
4000
772 00
25
4 83
55
10 62
: 85
16 41
5000
965 00
26
5 02
56
10 81
86
16 60
6000
1158 00
27
6 21
57
11 00
87
16 79
7000
1351 00
28
5 40
58
11 19
86
16 98
8000
1544 00
29
5 60
69
11 39
' 89
17 18
9000
1737 00
30
5 79
60
11 58
9»
17 87
10000
1930 iM)
1»
TABLE OF MARKS OF GERMAN EMPIRE.
Customs Value, Makk 23.8 Cents.
09
'§
•B
TJ
ns
fl
G
a
flj ,
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^
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30
03
-30
^
Q
^
7 38
1^
P
'^
Q
1
24
31
61
14 52
91
21 66
2
48
32
7 62
62
14 76
92
21 90
3
71
33
7 85
63
14 99
93
22 13
4
95
34
8 09
64
15 23
94
22 37
5
1 19
35
8 33
65
15 47
95
22 61
6
1 43
36
8 57
66
15 71
96
22 85
7
1 67
37
8 81
67
15 95
97
23 09
8
1 90
38
9 04
68
16 18
98
23 32
9
2 14
39
• 9 28
69
16 42
99
23 56
10
2 38
40
9 52
70
16 66
100
23 80
11
2 62
41
9 76
71
16 90
150
35 70
12
2 86
42
10 00
72
17 H
200
47 60
13
3 09
43
10 23
73
17 37
300
71 40
14
3 33
44
10 47
74
17 61
400
95 20
15
3 57
45
10 71
75
17 85
500
119 00
16
3 81
46
10 95
76
18 09
600
142 80
17
4 05
47
11 19
77
18 33
700
166 60
18
4 28
48
11 42
78
18 56
800
190 40
19
4 52
49
11 66
79
18 80
900
214 20
20
4 76
50
11 90
80
19 04
1000
238 00
21
5 00
51
12 14
81
19 28
1500
357 00
22
5 24
52
12 38
82
19 52
2000
476 00
23
5 47
53
12 61
83
19 75
3000
714 00
24
5 71
54
12 85
84
19 99
4000
952 00
25
5 95
55
13 09
85
20 23
5000
1190 00
26
6 19
56
13 33
86
20 47
6000
1428 00
27
6 43
57
13 67
87
20 71
7000
1666 00
28
6 66
58
13 80
«8
20 94
8000
1904 00
29
6 90
59
14 04
89
21 18
9000
2142 00
30
7 14
4
60
14 28
90
21 42
10000
2380 00
77
TABLE OF FLORINS OF AUSTRIA.
Customs Value, 34.1 Cents.
Florins.
Dollars and
Cents.
a
31
! Dollars and
Cents.
•
1
Dollars and
Cents.
•
S
•c
Dollars and
Cents.
1
34
10 57
61
20 80
91
31 03
2
68
32
10 91
62
21 14
92
31 37
3
1 02
33
11 25
63
21 48
03
31 71
4
1 36
34
11 59
64
21 82
94
32 05
6
1 71
35
11 94
65
22 17
95
32 40
6
2 05
36
12 28
66
22 51
96
32 74
. 7
2 39
37
12 62
67
22 85
97
33 08
8
2 73
38
12 96
68
23 19
98
33 42
9
3 07
39
13 30
69
23 53
99
33 76
10
3 41
40
13 64
70
23 87
100
34 10
11
3 75
41
13 98
71
24 21
150
51 15
12
4 09
42
14 32
72
2^ 55
200
68 20
13
4 43
43
14 66
73
24 89
300
102 30
14
4 77
44
15 00
74
25 2f
400
136 40
15
5 12
45
15 35
75
25 5b
500
170 50
16
6 46
46
15 69
76
25 92
600
204 60
17
5 80
47
16 03
77
26 26
700
238 70
18
6 14
48
16 37
78
26 60
800
272 80
19
6 48
40
16 71
79
26 94
900
306 90
20
6 82
50
17 05
80
27 28
1000
341 00
21
7 16
51
17 39
81
27 62
1500
511 50
22
7 50
52
17 lo
82
27 96
2000
682 00
23
7 84
53
18 07
83
28 30
3000
1023 00
24
8 18
54
18 41
84
28 64
4000
1364 00
25
8 53
55
18 76
85
28 99
5000
1705 00
26
8 87
56
19 10
86
29 33
6000
2046 00
27
9 21
57
19 44
87
29 67
7000
2387 00
28
9 55
58
19 78
88
30 01
8000
2728 00
29
9 89
59
20 12
89
30 35
9000
3069 00
30
10 23
60
20 46
1
90
30 69
10000
3410 00
78
TABLE OF FLORINS OF THE NETHERLANDS.
Custom Value, 40.2 Cents.
)0
a
C
o
F— I
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
2(>
27
28
29
30
to 4J
40
80
21
61
01
41
81
3 22
3
4
4
4
62
02
42
82
5 23
5 63
6 03
6 43
6 83
7 24
I 64
8 04
8 44
8 84
9 25
9 65
10 05
10 45
10 85
11 26
11 66
12 00
S-l
o
31
32
33
34
35
3()
37
38
39
40
41
42
43
44
45
46
47
48
49
50
f)l
52
53
54
55
56
57
58
59
60
i .
12 46
12 86
13 27
13 67
14 07
14 47
14 87
15 28
15 68
16 08
16 48
16 88
17 29
17 6£
iC 09
18 49
18 8<)
19 30
19 70
20 10
20 50
20 90
21 31
21 71
22 11
22 51
22 91
23 32
23 72
24 12
O
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
i .
24 52
24 92
25 33
25 73
26 13
26 53
26 93
27 34
27 74
28 14
28 54
28 94
29 35
29 75
39 15
30 55
30 95
31 36
31 7(5
32 16
32 56
32 96
33 37
33 77
34 17
34 57
34 97
35 38
35 78
36 18
a
•c
o
i-H
Eh
91
92
93
94
95
96
97
98
99
100
150
200
300
400
500
600
700
800
900
1000
1500
2000
;woo
4000
5000
6000
7000
8000
\mo
10000
36 58
36 98
37 39
37 79
38 19
38 59
38 99
39 40
39 80
40 20
60 30
80 40
120 60
160 80
201 00
241 20
281 40
321 60
361 80
402 00
603 00
804 00
1206 00
1608 (X)
2010 00
2412 00
2814 00
3216 00
3618 00
4020 00
79
A COMPARATIVE TAEIjE OF FRENCH AND
ENGLISH MEASURE.
Metres into Yards. One Metre = 39.37 Inches.
CO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
2G
27
28
29
30
31
32
33
34
35
3{{
37
Kj P
1 3
2 7
3 10
4 13
5 17
6 20
7 24
8 27
9 liO
10 34
12 1
13 4
14 8
15 11
16 15
17 18
18 21
19 25
20 28
21 31
22 35
24 2
25 6
26 9
27 12
28 16
29 19
30 22
31 26
32 29
33 32
35 00
3(} 3
37 7
38 10
39 13
40 17
38
39
40
41
42
43
44
45
40
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
(>7
68
69
70
71
72
73
74
41 20
42 23
43 27
44 30
45 34
47 01
48 04
49 08
60 11
51 14
52 18
53 21
54 25
55 28
56 31
57 .35
59 02
60 05
61 09
62 12
63 15
64 19
65 22
66 26
67 29
68 32
70 00
71 03
72 W)
73 10
74 13
75 17
76 20
77 23
78 27
79 m
80 33
m
■ OJ
u
01
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
200
300
400
500
600
700
800
900
1000
1500
2000
82
83
84
85
86
87
88
1
4
7
11
14
18
21
28
89 24
90
91 31
92 34
94 02
95 05
96 09
97 12
98 15
99 19
100 22
101 25
102 29
103 32
105 00
106 03
a07 06
108 10
109 13
218 26
.,28 03
437 16
546 29
65() (K)
7(55 19
874 32
984 09
1093 22
1640 15
2187 08
80
SPECIAL AFFIDAVIT REQUIRED WHEN GOODS ARE
TTSED FOR A SPECIFIED MANUFACTURING
PURPOSE AT SPECIAL RATE OF DUTY.
T n) the undersigned, importer of the (2)
menUoned in this entry, do solemnly (3) that such W
r '■"'^r y: '" %T aM It no ^.tion ofti^^'s:;:
IT^^'rr?^ -yo J^pose » disposed^f «ntU so manu-
factured.
(1) iTame of importer.
(2) Name of the goods or arrioles.
(3) Swear or affirm.
(4) Name of the goods or articles.
(5) Name of the goods to be manufactured.
(C) Name of the place, county and province.