C W. IRWIN Custom House Broker AND FORWARDER 40 Yonge Street, Toronto I FOREIGN GOODS DELIVERED IN CANADA FREIGHT AND DUTY PAID Consignments sent to me will be passed Customs and distributed speedily by unexcelled facilities. CORRESPONDENCE SOLICITED. MEMO. fly business in this line has increased yearly. IRWIN'S HAND-BOOK TO THE CANADA TARIFF (REVISED) EXCHANGE TABLES FOR FRANC, MARK, FLORIN OF AUSTRIA, FLORIN OF THP; NETHERLANDS AND TABLES FOR METRES INTO YARDS, KILOS INTO POUNDS AVOIRDUPOIS, ETC., ETC. ALPHABETICALLY ARRANGED. COMPILED AND'TUBLISHED BY C, W. IRWIN, CUSTOMS BROKER 40 YONQE STREET TORONTO, 1900. Entered according to Act of Parliament of Canada, in the year 1894, by C. W. IRWIN, at the Department of Agriculture. PREFACE, TO THE TRADE. This present issue completes the Seventeenth Year of the publication of the HAND-BOOK TO THE CANADIAN TARIFF. During that period constant editions have been published, as the HAND-BOOK is intended to be, and always will be, maintained up to the latest date. Its correctness has been proven by its popularity, and the same acuteness of revision will be continued, so that Merchants who figure closely, and are seeking reliable information as to the Duties in force, may with confidence refer to its pages. This edition contains the changes made during the Session of Parliament just closed, as well as the latest decisions of the Department. It is submitted to the traMe with the pardonable belief, gained from past experience, that it amply fills an acknowledged want. Houses in the United States selling goods in Canada, " Duty and Freight paid," will find it much to their advantage to forward their consignments to me for entry and distribution, as a practised hand may sometimes be able to better discriminate in the details of classification, and so facilitate their transactions. Respectfully, C. W. IRWIN. .HINTS FOR IMPORTERS. "Form of Certificate (known as Form J), prescribed for invoices of merchandises SOLD to importers in Canada and exported thereto, to be signed by a partner, official or em- ployee of the exporter having a knowledge of the facts certi- fied to and to be written, printed or stamped on the face or back of the invoice, viz. : "This invoice is true and correct; and where there is a difference between any of the prices shown therein and the ordinary credit prices at which the same articles are now sold bona fide by the exporter in like quantity and condition at this place for consumption in this country, the latter prices are shown on the margin or elsewhere on such invoice. "Dated at 1900. Exporter." Instead of Form"J" above set forth, an alternative Certificate may be used at the option of the exporter, where applicable, if made in effect as follows : "This invoice is true and correct, and if any article is in- voiced therein below its usual price as sold by the exporter for home consumption at the place of export, in like quan- tity and condition, on the usual and ordinary credit, or for cash where universally sold for cash, at the time of this exportation to Canada, then such usual price thereof is also shown on the margin or elsewhere on this invoice. " Dated at ...1900. Exporter." Certificates of Origin for entry of goods under the Prefer- ential Tariff are to be signed by the Exporter in the Country whence the goods are exported directly to Canada. Invoices must be made out in the currency of the country whence the goods are shipped to Canada. A \ 6 VALUATION FOR DUTY. Whenever any duty ad valorem is imposed on any goods imported into Canada, the value for duty shall be the fair market value thereof, when sold for home consumption, in the principal markets of the country whence and at the time when the same were exported directly to Canada. 46 Vic., c. 12, s. 68. Such market value shall be the fair market value of such goods in the usual and ordinary commercial acceptation of the term, at the usual and ordinary credit, and not the cash value of such goods, except in cases in which the article im- ported is, by universal usage, considered and known to be a cash article, and so bona fide paid for in all transactions in relation to such article ; and all invoices representing cash values, except in the special cases herein referred to, shall be subject to such additions as to the collector or appraiser of the port at which they are presented appear just and reason- able, to bring up the amount to the true and fair market value, as required by this section. 46 Vic., c. 12, s. 69. GOODS SHIPPED FROM U. S. BONDED WAREHOUSE Goods shipped from bonded warehouse in the United States must pay duty on the "Duty paid fair market value for home consumption in the U. S.," and not on value "in bond" as formerly. PREFERENTIAL TARIFF REGULATIONS, AND GENERAL REGULATIONS AS TO INVOICES AND ENTRIES OF GOODS UNDER THE CUSTOMS LAWS OF CANADA. Regulations respecting the entry of goods under the Brit- ish Preferential Tariff of Canada, approved by Order in Council 14th July, 1898, and coming into effect on 1st August, 1898, are appended hereto. Attention is directed to the following provisions relating to matters referred to in this Memorandum, and importers are particularly to note : (a) That an invoice duly certified as prescribed by the Regulations, must be produced and delivered to the Collector 7 before the entry of any importation under the British Pre- ferential Tariff of Canada shall be allowed; provided, how- ever, that certificates endorsed on postal packages not exceeding $25 in value, the contents of which are not mer- chandise for sale, may be accepted as evidence of the origin thereof. (b) That a separate invoice must be furnished for goods entitled to entry under the Preferential Tariff, and that the certificates required must be written, printed or stamped 012 the invoice. (c) That the Preferential Tariff does not apply to any of the following articles, viz. : Wines, malt liquors, spirits, spirituous liquors, liquid medicines and articles containing alcohol ; tobacco, cigars and cigarettes. (d) That goods entered under the Preferential Tariff of Canada must be imported direct from some one of the coun- tries entitled to such preference. (e) That goods passing in transit from one country through an intermediate country to Canada may be deemed to be imported direct when the goods have been originally destined for Canada from the first mentioned country sub- ject to production of Bills of Lading and other documents. (See General Regulations herein, sections 10 and 11.) (/) That all invoices of sugars, for entry under the Prefer- ential Tariff are required to have marked thereon distinctly in writing that the sugars are raw or refined in each case, as the facts may be. (g) That the provisions of section 35 of the Customs Act apply to all importations of goods into Canada, including" importations of goods from the United States, and these provisions are to be enforced as defined in the following Regulation, viz. : 1. "Every invoice of goods imported into Canada shall be certified in writing as correct by the person, firm or corporation selling or consigning the goods, and shall truly show the whole and actual value of the goods in the currency of the country whence the goods have been exported directly to Canada, and the quantity and description of such goods, and the marks and numbers on the packages in such a manner as to indicate truly the quantities and values of the articles comprised in each exportation package, all of which packages shall be legibly marked and numbered on the out- side when of such a character as to enable such marks and numbers to be placed thereon." (h) That any article entered at a reduced rate of duty under the " French Treaty Act, 1894," shall not be entitled to a further reduction of duty under the provisions of the British Preferential Tariff of Canada. GENERAL REGULATIONS AS TO INVOICES AND ENTRIES OF GOODS UNDER THE CUSTOMS LAWS OF CANADA. 1. Every invoice of goods imported into Canada shall be certified in writing as correct by the person, firm or corpora- tion selling or consigning the goods, and shall truly show the whole and actual value of the goods in the currency of the country whence the goods have been exported directly to Canada, and the quantity and description of such goods, and the marks and numbers on the packages, in such a manner as to indicate truly the quantities and values of the articles comprised in each exportation package, all of which packages shall be legibly marked and numbered on the out- side when of such a character as to enable such marks and numbers to be placed thereon. 2. If invoices are made out at lower prices for goods ex- ported directly to Canada than the fair market value at the same time and place for such goods when sold for home con- sumption in the country whence so exported, in all such cases the invoices are also to show clearly, in a special column, or by addition thereto, such fair market value, as aforesaid, for the goods described therein. 3. In the case of goods consigned to a person, firm or corporation other than the actual owners of the goods resi- dent in Canada, and in the case of goods which have not been actually purchased by the consignee or importer in the ordinary mode of bargain and sale, there shall be annexed to the invoice of such goods a declaration to be made by the foreign owner or exporter of the goods in the form ap- proved by Order in Council. (See Form page 33) . 4. Every invoice (and pro-forma invoice) produced and delivered to the Collector of Customs with the bill of entry of any goods shall be subscribed by the importer and by the 9 person making the entry, and shall be so marked that there may be no doubt as to its being the invoice to "which the oath in the bill of entry applies. 5. No entry shall (except in cases in which it is otherwise provided) be deemed perfect without the production of a true and sufficient invoice of the goods to DC entered ; and in all cases where entry is permitted without such invoice the Collector shall require the production of a statement in the form of an invoice showing the quantity, value and description of the goods, and shall also require the produc- tion of all documents which may assist him in ascertaining the quantity, value and description of the said goods. 6. Unless otherwise specially authorized, each entry shall be completed on a single sheet of the approved form, and each sheet shall be numbered consecutively in order as a separate entry. 7. Free and dutiable goods may be entered for home con- sumption on one and the same form, provided the form has been duly approved for such entry. 8. Postal packages and small importations of goods not exceeding $25 in dutiable value maybe entered on the special entry form for "small collections" or "Postal Parcels" upon the declaration of the importer or his agent in the form hereinafter stated, sworn to before the Customs officer, or sworn to on the invoice or pro-forma invoice before an official authorized to administer oaths (the word "sworn" being noted in each case on such "small collections" entry and " Postal Parcels " entry) ; provided, however, that the goods shall be examined and appraised by the Customs officer, and that a bona fide invoice, duly certified, shall be produced for the entry of all goods being merchandise for sale, and as far as possible for all other goods. Form of declaration for small importations to be written, printed or stamped and signed on invoices or pro-forma invoices, viz. : "The quantity, value and description of the "goods contained in the packages referred to in this invoice "are truly stated in said invoice, as at the time and place " of export direct to Canada." Sworn to before me at (Signature of importer or agent.) 19 (Signature) (Collector or Title of official authorized to administer oaths.) 10 9. When entries by bill of sight are made under the pro- visions of the Customs laws, Collectors shall require the deposit of a sum sufficient to cover the full duty on the goods entered. 10. No goods shall be deemed to be imported as direct from any particular place or country unless they shall have been there laden on board the vessel importing them into Canada : provided, however, that goods bona fide exported to Canada from any country but passing in transitu through another country may be deemed to be imported direct from such first mentioned country, if the goods have been con- signed to the importer in Canada for through transportation from such first mentioned country and provided that the goods shall not be permitted to remain in such intermediate country for any purpose (other than for their transit.) 11. The Collector of Customs at the Port of Entry shall require the production of Bills of Lading or duly certified copies thereof, or other documents establishing to his satis- faction the bone fide exportation to Canada of goods passing in transitu through an intermediate country ; provided that when through bills ot lading are not produced for goods im- ported in transitu from another country through the United States, a Customs Certificate of Entry for immediate trans- portation, showing the original destination of the goods to Canada and their entry in the United States for immediate exportation to Canada may be required. Provided also that any original bill of lading, when marked with the Customs stamp may be returned, if a true copy thereof be filed with the Collector and be by him compared with the original. 12. In passing entries at the Custom-house, the values stated in every bill of entry are to be carefully checked and compared with the invoice values of the goods imported. The following provisions of the Customs Act are also to be observed and complied with : No deduction from the value of goods contained in any invoice shall be allowed on account of the assumed value of any package or packages, where no charge for such package or packages has been made in such invoice ; and where such charge is made the Customs officer shall see that the charge is fair and reasonable, and represents no more than the original cost thereof. 11 No deduction from the value of goods in any invoice shall be made on account of charges for packing, or for straw, twine, cord, paper, cording, wiring or cutting, or for any expense incurred or said to have been incurred in the prepar- ation and packing of goods for shipment, and all such charges and expenses shall, in all cases, be included as part of the value for duty. 13. Exporters are required to mark distinctly in writing, on all invoices of sugars exported to Canada for entry under the Preferential Tariff, that the sugars therein described are either raw or refined, as the case may be ; and the class of all sugars shall be described on the entries thereof so as to show whether the sugars are raw or refined. CUSTOMS TARIFF ACT. HER Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows : 1. This Act may be cited as The Customs Tariff, 1897. 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;" (b) The initials "n.o.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 Fahrenheit have a specific gravity of 0.9198 as compared with that of distilled water at the same temperature ; (f) The expression "gauge," when applied to metal sheets or plates or to wire, means the thickness as deter- mined by Stubbs' Standard Gauge ; 12 (g) The expression "in diameter," when applied to tub- ing means the actual inside diameter. (h) The expression " sheet," when 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-sixteenth of an inch in thickness. 3. The expressions mentioned in section two of The Cus- toms Act, as amended by section two of The Customs Amendment Act, 1888, whenever they occur herein, or in any Act relating to the Customs, unless the context other- wise requires, have the meaning assigned to them respectively by the said section two ; and any power conferred upon the Governor-in-Council by The Customs Act to transfer duti- able 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 re- quirements of The Customs Act, Chapter thirty-two of the Revised Statutes, as amended, there shall be levied, collected and paid upon all goods enumerated, or referred to as not enumerated, in Schedule A to this Act, the several rates of duties of Customs, set forth and described in the said Sche- dule 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- erated in the said Schedule B may be imported into Canada or may be taken out of warehouse for consumption in Can- ada, without the payment of any duties of customs thereon. 6. The importation into Canada of any goods enumer- ated, described or referred to in Schedule C to this Act is prohibited ; and any such goods imported shall thereby be- come forfeited to the Crown and shall be destroyed or other- wise dealt with as the Minister of Customs directs ; and any person importing any such prohibited goods, or causing or permitting them to be imported, shall for each offence ncur a penalty not exceeding two hundred dollars. 7. The whole or part of the duties hereby imposed upon fish and other products of the fisheries may be remitted as 13 respects either the United States or Newfoundland, or both, upon proclamation of the Governor-in-Council, which may be issued whenever it appears to his satisfaction that the Governments of the United States and Newfoundland, or of either of them, have made changes in their tariffs of duties imposed upon articles imported from Canada, in reduction or repeal of the duties in force in the said countries respec- tively. 8. The export of deer, wild turkeys, quail, partridge, prairie fowl and woodcock, in the carcase or parts thereof, is hereby declared unlawful and prohibited; and any person exporting or attempting to export any such article shall for each such offence incur a penalty of one hundred dollars, and the article so attempted to be exported shall be forfeited, and may, on reasonable cause of suspicion of intention to export be seized by any officer of the Customs, and, if such intention is proved, shall be dealt with as for breach of the Customs laws: Provided that this section shall not apply to the export, under such regulations as are made by the Governor- in-Council, of any carcase or part thereof of any deer raised or bred by any person, company or association of persons f upon his or their own lands. 9. Regulations respecting the manner in which molasses and syrups shall be sampled and tested for the purpose of determining the classes to which they belong with reference to the duty chargeable thereon shall be made by the con- troller of customs, and the instruments and appliances necessary for such determination shall be designated by him and supplied to such officers as are by him charged with the duty of sampling and testing such molasses and syrups ; and the decision of any officer (to whom is so assigned the test- ing of such articles) as to the duties to which they are sub- ject under the tariff shall be final and conclusive, unless upon appeal to the commissioner of customs within thirty days from the rendering of such decision, such decision is, with the approval of the controller, changed ; and the decision of the commissioner with such approval shall be final. 1O In the case of all wines, spirits, or alcoholic liquors subject to duty according to their relative strength of proof, such strength shall be ascertained either by means of Sykes' hydrometer or of -the specific gravity bottle, as the control- ler of customs directs; and in case such relative strength 14 cannot be correctly ascertained by the direct use of the hydrometer or gravity bottle, it shall be ascertained by the distillation of a sample, and the subsequent test in like man- ner of the distillate. 11. All medicinal or toilet preparations imported for com- pleting the manufacture thereof, or for the manufacture of any other article by the addition of any ingredient or in- gredients, or by mixing such preparations, or by putting up or labelling the same, alone or with other articles or com- pounds, under any proprietary or special name or trade mark, shall be valued for duty under the provision of sub- section two of section sixty-five of The Customs Act, as amended by section fifteen of chapter fourteen of the stat- utes of 1888. 12. All medicinal preparations, whether chemical or other, usually imported with the name of the manufacturer, shall have the true name of such manufacturer and the place where they are prepared, and the work "alcoholic" or "non- alcoholic" permanently and legibly affixed to each parcel by stamp, label or otherwise ; and all medicinal preparations imported without such names an$ word so affixed may be forfeited. 13. Packages shall be subject to the following provis- ions : (a) 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 ma- terial capable of holding liquids, and all packages in which goods are commonly placed for home consumption, includ- ing cases not otherwise provided for, in which bottled spirit, wines or malt liquors or other liquids are contained, and every package being the first receptacle or covering in- closing goods for the purpose of sale, shall, in all cases not otherwise provided for, in which they contain goods subject to an ad valorem duty or a specific and ad valorem duty, be charged with the same rate of ad valorem duty as is to be levied and collected on the goods they contain, and the value of the packages may be included in the value of such goods ; (b) All such packages as aforesaid containing goods sub- ject to a specific duty only, and not otherwise provided for, shall be charged with a duty of twenty per cent, ad valorem ; 15 (c) Packages not hereinbefore specified, and not herein specially charged with or declared liable to duty, 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 ; (d) All such special packages or coverings as are of any use, or apparently designed for use other than in the impor- tation of the goods they contain, shall be subject to the same rate of duty as would thereon be levied if imported empty or separate from their contents ; (e) Packages (inside or outside) containing free goods shall be exempt from duty when the packages are of such a nature that their destruction is necessary in order to release the goods. 14. 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 billheading or other paper appearing to be a heading or blank capable of being filled up and 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 indictable 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. 15. With respect to goods imported for manufacturing purposes that are admissable 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 affirmation before the collector of customs at the port of entry, or before a notary public or a commissioner for tak- ing affidavits : I, (name of importer) the undersigned, importer of the (names 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 (name of place, county and province) , and that no portion 16 of the same will be used for any other purpose or disposed of until so manufactured. 16. Nothing contained in the foregoing provisions shall effect the French Treaty Act, 1894, or chapter three of the statutes of 1895, intituled An Act respecting Commercial Treaties affecting Canada. "17. Articles which are the growth, produce or manu- facture of any of the following countries may, when imported direct into Canada from any of such countries, be entered for duty or taken out of warehouse for consumption in Canada at the reduced rate of duty provided in the British preferencial tariff set forth in schedule D to this Act. (a.) The united Kingdom ; British India ; Ceylon ; New South Wales ; Straits Settlements ; (b.) The British colony of Bermuda; (c.) The British colonies commonly called the British West Indies, including the following : The Bahamas '. Jamaica ; Turks and Caicos Islands ; The Leeward Islands (Antigua, St. Christopher-Nevis, Dominica, Montserrat, and the Virgin Islands) ; The Windward Islands (Grenada, St. Vincent and St. Lucia) ; Barbados ; Trinidad and Tobago ; (d.) British Guiana ; (e.) Any other British colony or possession the customs tariff of which is, on the whole, as favorable to Can- ada as the British preferential tariff herein referred to is to such colony or possession. Provided, however, that manufactured articles to be admitted under such preferential tariff shall be bona fide the manufactures of a country or countries entitled to the benefits of such tariff, and that such benefits shall not extend to the importation of articles into the production of which there has not entered a substantial portion of the labor of such countries. Any question arising as to any article being 17 entitled to such benefits shall be decided by the Minister of Customs, whose decision shall be final. " 2. Raw sugar, including all sugar described in item 436 of schedule A. may, when imported direct from any British colony or possession, be entered for duty or taken out of warehouse for consumption in Canada at the reduced rate of duty provided in the British preferential tariff. "3". The Minister of Customs, with the approval of the Governor in Council, shall determine what British colonies or possessions shall be entitled to the benefits of the preferen- tial tariff under paragraph (e) of sub-section 1 of this section. "4. The Minister of Customs may, with the approval of the Governor in Council, make such regulations as are deemed necessary for carrying out the intention of this section." 18. Whenever the Governor-in-Council has reason to be- lieve that with regard to any article of commerce there exists any trust, combination, association or agreement of any kind among manufacturers of such article or dealers therein, to unduly enhance the price of such article or in any other way to unduly promote the advantage of the manufacturers or dealers at the expense of the consumers, the Governor-in- Council may commission or empower any judge of the Supreme Court or Exchequer Court of Canada, or of any superior court in any Province of Canada, to enquire in a summary way into and report to the Governor-in-Council whether such trust, combination, association or agreement exists. 2. The judge may compel the attendance of witnesses and examine them under oath and require the production of books and papers, and shall have such other necessary powers as are conferred upon him by the Governor-in- Council for the purposes of such inquiry. 3. If the judge reports that such trust, combination, association or agreement exists, and if it appears to the Governor-in-council that such disadvantage to the con- sumers is facilitated by the duties of customs imposed on a like article, when imported, then the Governor-in-Council shall place such article on the free list, or so reduce the duty on it as to give to the public the benefit of reasonable competition in such article. 18- 19. The following Acts are hereby repealed '.The Cus- toms Tariff, 1894, being chapter thirty-three of the statutes of 1894; chapter twenty-three of the statutes of 1895, intituled An Act to amend the Customs Tariff, 1894 ; and chapter eight of the statutes of 1896, intituled An Act further to amend the Customs Tariff, 1894. 20. All orders in Council and all departmental regula- tions inconsistent with any of the provisions of this Act are hereby repealed. 21. The foregoing provisions of this Act shall be held to have come into force on the twenty-third day of April, in the present year one thousand eight hundred and ninety-seven, 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 twenty-third day of April, one thousand eight hundred and ninety-seven, in accordance with the rate of duty set forth as payable on such goods in the resolutions respecting the duties of cus- toms introduced in the House of Commons on the twenty- second day of the said month, 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 before the passing of this Act. 19 BRITISH PREFERENTIAL TARIFF, APPLYING AT PRESENT TO THE UNITED KINGDOM OF GREAT BRITAIN AND IRELAND. The British colony of Bermuda ; The British colonies commonly called the British West Indies, including the following : The Bahamas ; Jamaica ; Turks and Caicos Islands ; The Leeward Islands (Antigua, St. Christopher-Nevis, Dominica, Montserrat, and the Virgin Islands) ; The Windward Islands (Grenada, St. Vincent and St. Lucia) ; British India ; Barbados ; Ceylon ; Trinidad and Tobago ; New South Wales ; British Guiana ; Straits Settlements. Any other British colony or possession the customs tariff of which is, on the whole, as favorable to Canada as the British preferential tariff herein referred to is to such colony or possession. "On articles entitled to the benefits of this preferential tariff under section seventeen, the duties mentioned in schedule A shall be reduced as follows : On and after the first day of July, 1898, until the first day of July, 1900, the reduction shall be one-fourth of the duty mentioned in schedule A, and the duty to be levied, collected and paid shall be three-fourths of the duty mentioned in schedule A. On and after the second day of July, 1900, the reduction shall ; in every case be one-third of the duty mentioned in schedule A, and the duty to be levied, collected and paid shall be two-thirds of the duty mentioned in schedule A. 20 Provided, however, that this reduction shall not apply to any of the following articles and that such articles shall in all cases be subject to the duties mentioned in schedule A, viz. : Wines, malt liquors, spirits, spirituous liquors, liquid medicines and articles containing alcohol ; tobacco, cigars and cigarettes. Provided further, that the reduction shall only apply to refined sugar, when evidence satisfactory to the Minister of Customs is furnished that such refined sugar has been manu- factured wholly from raw sugar produced in the British colonies or possessions." Except as herein otherwise provided, this Act shall be held to have come into force on the sixth day of April, in the present year, one thousand eight hundred and ninety-eight. REGULATIONS FOR THE ENTRY OF GOODS UNDER THE BRITISH PREFER- ENTIAL TARIFF OF CANADA. Approved by Order in Council, 14th July, 1898. 1. A separate invoice of articles entitled to entry under the British Preferential Tariff of Canada, upon the face or back of which there shall be written, printed or stamped a certificate of growth, produce or manufacture, in such of the forms marked A, B, C, D, E and F, set forth and prescribed in the schedule of forms attached hereto, as may be ap- plicable, shall be produced and delivered to the Collector of Customs at the Port of Entry in Canada, before entry of such articles under the said Preferential Tariff shall be al- lowed ; such certificate shall be made and signed in manner following, that is to say (a) If the exporter be an individual, either he or his man- ager, chief clerk or other principal official, having knowledge of the facts to be certified to, shall make and sign the certifi- cate. (b) If the exporter be a firm or corporation the certificate shall be made and signed by a partner, manager, director, chief clerk or other principal official of such firm or corpora- tion having knowledge of the facts certified to. 21 2. In the case of entry of refined sugars under the said Preferential Tariff, in addition to the certificate of growth, produce or manufacture, to be written, printed or stamped on the invoice referred to in the first paragraph above, there shall be attached to the invoice a certificate of the refiner of the sugar as to the growth and refining of the same, in the form marked "G" set forth and prescribed in the Schedule of Forms hereto attached, before entry under the said tariff shall be allowed. 3. The certificate of growth, produce or manufacture hereinbefore prescribed will be waived in the case of postal packages not exceeding $25 in value when for entry under the British Preferential Tariff, if the contents of such pack- ages are not merchandise for sale ; provided, however, that such packages shall have endorsed on them a certificate in the form marked "H," set forth and prescribed in the Schedule of Forms attached hereto, which certificate shall be signed in the presence of a Postal officer of the country whence the package was shipped direct to Canada. -22 SCHEDULE OF FORMS, "A." FORM of Certificate prescribed to be written, printed or stamped on the face or back of invoices of all articles, except raw and re- fined sugars, for entry under the British Preferential Tariff of Canada, when made and signed by an individual exporter per- sonally. (i) Full name of Exporter. the exporter of the articles included in this in- voice, have the means of knowing and do hereby certify that said invoice being fiom myself to (2) Name of party J J (3) Insert in words amounting to (3) at length total value of invoice. is true and correct; that all the articles included in the said invoice are bona fide the produce or manufacture of one or more of the following (4) Names of the COUntrieS, viz.! (4) countries where the articles hav been produced or and that a substantial portion of the labour of th^benefitTof the* one or more of such countries has entered into Tariff! 1 Preferential the production of every manufactured article included in the said invoice to the extent in each article of not less than one-fourth of the value of every such article in its present condition ready for export to Canada. Signed ............................................... Dated at .................................... this .......................................... 189 ...... NOTE Exporters are carefully to observe the above instructions ON THE MARGIN when making their Certificates on Invoices. 23 "B." FORM of Certificate prescribed to be written, printed or stamped on invoices of all articles except raw and refined sugars, for entry under the British Preferential Tariff of Can- ada, when made and signed by a person other than an individual exporter. (1) Name of person T /1\ signing the certifi- ' ' V / '"'".'''"'''"'"' /'o\'" cate. hereby certiry that I am (2) (2) Insert the words r / Q \ partner, manager,*-' 1 V7 chief clerk or prin- the exporter(s) of the articles included in this cipal official, giving . . * JJ/I.T j_i-jj_ rank, as the case invoice, and that 1 am duly authorized to make S) a> Name and ad- an d sign this certificate on behalf of the said ex- dress of exporter porter (s) .. or exporters. I have the means of knowing and do hereby (4) Name of ex- certify that this invoice from the said (4) porter or exporters. * (5) Name of party tO or parties to whom //r\ articles invoiced. W/ (6) Insert in words amounting to (6) at length the total value of the in- ""* voice. is true 'and correct ; that all the articles includ- ed in the said invoice are bona fide the produce or manufacture of one or more of the following countries, viz. : (7) (7) Names of the articies^ave r been anc ^ that a substantial portion of the labor of produced ormanu- one or more of such countries has entered into the countries ^titled production of every manufactured article in- ben < en"s ada of the eluded in the said invoice to the extent in each BrTtish S preferentia e i article of not less than one-fourth of the value of every such article in its present condition ready for export to Canada. Signed Dated at this 189 NOTE Exporters are carefully to observe the above instructions ON THE MARGIN when making their Certificates on Invoices. 24 /->>? FORM of Certificate prescribed to be written, printed or stamped on the face or back of all invoices of refined sugars, for entry under the British Preferential Tariff, when made and signed by an individual exporter per- sonally. (i) Full name of T exporter. A the exporter of the refined sugars included in this invoice, have the means of knowing and do hereby certify that said invoice, being from my- self to (2) (a) Names of party or parties to whom vS. su * ars in ~ and amounting to (3) (3) Insert in words at length the total value of the invoice is true and correct ; that all tfie refined sugars included in this invoice have been manufactured wholly from raw sugars grown and produced in one or more of the following British Colonies (4) Names of the Or Possessions, viz. I (4) British Colonies or Possessions where the raw sugar has been grown and and that the said refined sugars have been re- Is) piace and coun- fined, as per certificate annexed hereto, at (5)... try of refining and the name of the ^ refinery. Signed Dated at this 189 NOTE. Exporters are carefully to observe the above instructions ON THE MARGIN when making their Certificates on Invoices. 25 D FORM of Certificate prescribed to be written, printed, or stamped on the face or back of all invoices of refined sugars, for entry under the British Preferential Tariff, when made and signed by a person other than an indi- vidual exporter. (i) Full name of T (-\\ person signing the ' * ' " * * certificate. plrJnirmanage? 5 nere ky certify that I am (2) chief clerk o cipal official, giving f /o\ rank, as the case * W .................. ; ........ ..... ............ ................. the exporter (s) of the refined sugar included in i 3 ddre*Tof a exporter tn * s mv ice, an d that I am duly authorized to or exporters. make and sign this certificate, on behalf of the (4) Name of ex- said exporter(s) (4) .......................................... porter or exporters. I have the means of knowing and I do hereby porS^ex^rters. certify that this invoice from the said (5) ......... (6) Name of party .................................................................. to (6) or parties to whom refined sugars in- ' * * ". ....... * * * voiced. amounting to (7) ................................................ (7) Insert in words ..f... at length total "* "' ........ .......... value of invoice, is true and correct ; that all the refined sugars included in this invoice have been manufactured wholly from raw sugars grown or produced in one or more of the following British Colonies or (8) Names of Brit- Possessions, viz.: (8) ....................................... ish Colonies or Possessions where ...................... ........ raw sugar has been and that the said refined sugars have been re- grown and pro- fined) ag per certificate annexed hereto, at (9) ... (9). Place and coun try of refining and the name of refinery. Dated at .......................................... this ................................. 189 . NOTE Exporters are carefully to observe the above instructions ON THE MARGIN when making their Certificates on Invoices. 26 "E" FORM of Certificate prescribed to be written, printed or stamped on the face or back of invoices of raw sugars, for entry under the British Preferential Tariff of Canada, when made and signed by an individual exporter personally. (i) Full name of ex- T (-\\ porter. v ' ' the exporter of the raw sugars included in this invoice, have the means of knowing, and do hereby certify that said invoice, being from my_ (2) Name of party Self to (2) . or parties to whom raw sugars invoic- ed. (3) insert in words and amounting to (3) . at length total value of invoice. is true and correct; that all the sugars and melado included in the said invoice are bona fide the growth and produce of one or more of the following British Colonies or possessions, (4) Names of British yiz. : (4) . Colonies or pos- sessions where the raw sugars have been grown and produced. Signed Dated at this 189 NOTE Exporters are carefully to observe the above Instructions ON THE MARGIN when making their Certificates on Invoices. 27 FORM of Certificate prescribed to be written, printed or stamped on invoices of all raw sugars, for entry under the British Pre- ferential Tariff of Canada, when made and signed by a person other than an individual exporter. (1) Full name of T /-\\ person signing the ' v ' ""'.'''"''"'*"' /X\" certificate. hereby certify that I am (2) (2) Insert the words r /o\ partner, manager, OI \O) chief clerk or prin- the exporter(s) of the raw sugars included in cipal official, giving ,.,..". 1,1 , T iT ii ii rank, as the case this invoice, and that I am duly authorized to 5? Name and ad- make and sign this certificate on behalf of the dress of exporter sa j(J exporter (s). or exporters. * I have the means of knowing, and I do here- to Name of ex- by certify that this invoice from the said (4) porter or exporters. (5) Name of party + o (5\ or parties to whom > * **" raw sugars invoic- ? 6 t insert in words amounting to (6) at length total value of the invoice. ',"" *",V ii",Y*"" is true and correct ; that all the sugars and me- lado included in the said invoice are bona fide the growth and produce of one or more of the (7) Names of British following British Colonies or possessions, viz. : Colonies or posses- f^r\ sions where the \*/ ' raw sugars have ; been grown and produced. Signed . Dated at... this 189 NOTE Exporters are carefully to observe the above instructions ON THE MARGIN when making their Certificates on Invoices. 28 "G." FORM of Certificate of a Principal Official of a Refinery prescribed to be annexed to every certified invoice of refined sugars for entry under the British Preferential Tariff of Canada. (i) Name of per- T /-j \ son signing the ' X certificate. certify that I am a principal official employed (^official capa- as (2) in the ( 3 )Nameof Sugar Refinery known as (3) refinery. refiner f operated by "(4)^."^ (s) Location of and situate at (5) refinery. and that I am duly authorized to make and sign this certificate on behalf of the said refiners. I have means of knowing, do know, and I do hereby certify that there have been shipped from (6) Name and the said refinery to (6) address of con- , -i //r\ signee. on the (7) (7) Date. (8) Give parti- refined sugars invoiced and marked as follows; culars. (8). that all the said sugars have been refined and manufactured at the aforesaid refinery wholly from raw sugars grown and produced in one or more of the following British colonies or (?). Names of possessions, VU.: (9) British Colonies or r Possessions where the raw sugars -.-. , -, ,. orv have been grown Dated at ,189 . (Signature) Witness, Address, NOTE Exporters are carefully to observe the above instructions ON THE MARGIN when making their Certificates on Invoices. 29 "H." CERTIFICATE to be endorsed on postal packages not exceeding $25 in value, the contents of which are not merchandise for sale. Every article herein to the extent of at least one-fourth its present value is bona fide the ) Name of coun- produce or manufacture of (1) Dated at 189., Signature of sender (2) Signature of In presence of (2) postal officer. NOTE Exporters are carefully to observe the above instructions ON THE MARGIN when making their Certificates on Invoices. 58/59 VICTORIA. CHAP. 3. An Act respecting Commercial Treaties affecting Canada. [Assented to 22nd July, 1895.] HER Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows : 1. So soon as The French Treaty Act, 1894, chapter two of the Statutes of 1894, is brought into force by Proclama- tion of the Governor-General, the advantages granted to France by the treaty with that power mentioned in the said Act, with respect to its commerce with Canada, shall extend 30 to any and every other foreign power which by reason of the operation of such treaty is, under the provisions of a treaty with Great Britain, entitled, in whole or in part, to the same or to the like advantages with respect to its com- merce with Canada, to the extent to which in manner afore- said such other foreign power is entitled thereto ; and such advantages shall continue to so extend to such other foreign power so long as the said Act remains in force, or until the right of such other foreign power to such advantages under its treaty with Great Britian is sooner determined. 2. So long as such other foreign power continues to be entitled to such advantages, the operation of all laws incon- sistent with its enjoyment of them shall be suspended to the extent to which they are so inconsistent. 3. The advantages so granted to France by the said treaty shall extend also to Great Britain and to the several British colonies and possessions with respect to their com- merce with Canada, so long as France continues to be en- titled to such advantages ; and during the period for which France is so entitled to such advantages, all laws inconsis- tent with the enjoyment thereof by Great Britian and such British colonies and possessions shall be suspended to the extent to which they are so inconsistent. FRENCH TREATY. Text of a Proclamation by the Governor-in-Council, dat- ed the 10th day of October, 1895, declaring the provisions of the French Treaty Act in force on, from and after the 14th October, 1895. You are hereby advised that the said Act provides as fol- lows : "Wines, sparkling and non-sparkling, common soaps, 31 savons de Marseille (Castile ' soaps) , and nuts, almonds, prunes and plums of French origin entering Canada shall enjoy the following advantages : 1. Non-sparkling wines gauging 15 degrees by the cen- tesimal alcoholmeter or less, or according to the Canadian system of testing containing 26 per cent, or less of alcohol, and all sparkling wines, shall be exempted from the surtaxe or ad valorem duty of 30 per cent. "|2. The present duty charged on common soaps, Savons de Marseille (Castile soaps) shall be reduced by one-half. "3. The present duty charged on nuts, almonds, prunes and plums shall be reduced by one-third." The following articles of Canadian origin imported direct from that country accompanied by certificates of origin shall receive the advantage of the minimum tariff on enter- ing France, Algeria or the French colonies : Canned meats. Condensed milk, pure. Fresh water fish, eels. Fish preserved in their natural form. Lobsters and crayfish preserved in their natural form. Apples and pears, fresh, dried or pressed. Fruits preserved, others. Building timber in rough or sawn. Wood pavement. Staves. Wood pulp (cellulose) . Extract 01 chestnut and other tanning extracts. Common paper, machine-made. Prepared skins, others, whole. Boots and shoes. Furniture of common wood. Furniture other than chairs, of solid wood, common. Flooring in pine or soft wood. Wooden sea-going ships. It is understood that the advantage of any reduction of duty granted to any other power on any of the articles enumerated above shall be extended fully to Canada. Your attention is also directed to the following provis- ions of "An Act respecting Commercial Treaties affecting Canada," Chap. 3, 58-59 Viet., viz. : "1. So soon as The French Treaty Act, 1894, chapter 32 two of the Statutes of 1894, is brought into force by pro- clamation of the Governor-General, the advantages granted to France by the treaty with that power mentioned in the said Act, with respect to its commerce with Canada, shall extend to any and every other foreign power -which by rea- son of the operation of such treaty is, under the provisions of a treaty with Great Britain, entitled, in whole or in part, to the same or to the like advantages with respect to its commerce with Canada, to the extent to which in manner aforesaid such other foreign power is entitled thereto ; and such advantages shall continue to so extend to such other foreign power so long as the said Act remains in force, or until the right of such other foreign power to such advan- tages under its treaty with Great Britain is sooner deter- mined. "3. The advantages so granted to France by the said treaty shall extend also to Great Britain and to the several British colonies and possessions with respect to their com- merce with Canada, so long as France continues to be en- titled to such advantages ; and during the period for which France is so entitled to such advantages, all laws inconsistent with the enjoyment thereof by Great Britain and such British colonies and possessions shall be suspended to the extent to which they are so inconsistent." The foreign powers entitled to the same advantages under the provisions of the said Act, as are granted to France by the treaty in question, with respect to its commerce with Canada, are : United Kingdom of Great Britain and Ireland, British colonies and possessions, France, Spain. Satisfactory proof of the origin of the goods in question shall be furnished to the Collector at the time of entry. F. E. KILVERT, Acting- Commissioner of Customs. The origin of the goods should be certified on the invoice by the exporter in the country whence exported, before a British Consul or Notary Public, or other official authorized to administer oaths. The preference applies to goods in United States bonded warehouses, upon production of satis- actory proof of their origin. 33 TO BE MADE I^EPJREIGN OWNER of goods shipped to Canada on consignment or which have not been actually purchased by consignee or importer in the ordinary mode of bargain and sale: DECLARATION prescribed to be made by the foreign owner or exporter of any goods shipped to Canada on consignment, before the Collector or Mayor or other chief municipal officer at the place in the United Kingdom, or other place in Her Majest} r 's Possessions, abroad from whence the goods are shipped, or before a Notary Public, and at any other place before any British or other Consul, duly accredited by any established Government and resident in the country from whence the said goods are exported to Canada. I, of do solemnly and truly DECLARE that I am a member of the firm trading under the name of. the owner of the goods shipped on consignment to at in Canada, and described in the annexed invoice ; that the said invoice is a complete and true invoice of all the goods included in this shipment ; that the said goods are properly described in the said invoice ; that there is included and specified in the said invoice the true 'value of all cartons, cases, crates, boxes, and coverings of any kind, and all charges and expenses incident to placing the said goods in condition packed ready for ship- ment to Canada; if prior to their shipment to Canada the said goods, or any of them, have been sold to any person or firm or corporation in Canada, that there is truly set forth in the said invoice the price or amount actually charged or intended to be charged to such person, or firm, or corpora- tion, for the said goods as in condition packed ready for shipment at the place whence bona fide exported and con- signed to the importer in Canada (after deducting only such freight from place of shipment direct to Canada and Can- adian import duties and charges as have been included in the price of the goods sold as aforesaid) ; if prior to their shipment to Canada the said goods, or any of them, have 34 not been sold to any person, or firm, or corporation in Can- ada, that the said invoice contains a just and faithful valua- tion of such goods at their fair market value when sold for home consumption in the principal markets of the country whence the same are exported directly to Canada, and that such fair market value is the price at which the said goods are freely offered for sale in like quantity and condition by me or by dealers therein to purchasers in said markets in the ordinary course of trade at the usual credit without any dis- count or deduction for cash, or on account of any drawback or bounty, or on account of any royalty actually payable ^ thereon, or payable thereon when sold for home consump- ' tion, but not payable when exported, or on account of the exportation thereof, or any special consideration whatever ; or that if the value for duty of any goods as stated in this invoice is other than the value thereof as above specified, such value for duty has, to the best of my knowledge and belief, been fixed and determined under the authority of the Customs Act at the value stated in said Invoice; and that no different invoice or account thereof has been or will be fur- nished to anyone by me or on my behalf. DECLARED before me at this day of. 1 35 DOMINION OF CANADA CUSTOMS TARIFF. A DUTY. Absinthe. See Spirits. Absorbent cotton prepared for surgical use 20 per cent. Accordeons 30 " Acetate of lead, not ground Free. Acid, acetic andpyroligneous, n.e.s. and vinegar, a specific duty of fifteen cents for each gal- lon of any strength, not exceeding the strength of proof, and for each degree of strength in excess of the strength of proof, an additional duty of two cents. The strength of proof shall be held to be equal to six per cent, of absolute acid, and in all cases the strength shall be determined in such manner as is established by the Gov- ernor-in-Council 15 cents per gal. Acid, acetic acid crude, and pyroligneous crude, of any strength not exceeding thirty per cent 25 per cent. Acid, boracic, ground or unground, in bulk of not less than 25 Ibs Free. Acid, muriatic and nitric, and all mixed or other acids, n.e.s 20 per cent. Acid, oxalic Free. Acid, stearic 20 per cent. Acid, sulphuric 25 Acid, tannic Free. Acid, tartaric, crystals " 36 DUTY. But glass carboys and demijohns, contain- ing acids, vinegar, or other liquids, shall be subject to the same duty as ifempty, viz 30 per cent. Acid phosphate, n.o.p 25 Aconite root, unground Free. Acorn nuts 2 cents per Ib. Admiralty charts Free. Advertising matter, viz. : Advertising pamph- lets, advertising pictorial show cards, il- lustrated advertising periodicals; illustrat- ed price books, catalogues and price lists, advertising almanacs and calendars; patent medicine or other advertising circulars, fly sheets or pamphlets ; advertising chromos, chromotypes, oleographs or like work pro- duced by any process other than hand painting or drawing, and having any ad- vertisement or advertising matter printed, lithographed or stamped thereon, or at- tached thereto, including advertising bills, folders and posters, or other similar artis- tic work, lithographed, printed or stamped on paper or cardboard for business or ad- vertisement purposes, n.o.p 15 cents per Ib. Advertising matter, viz. : Labels for cigar boxes, fruits, vegetables, meats, fish, con- fectionery or other goods or wares; ship- ping, price or other tags, tickets or labels, and railroad or other tickets, whether lithographed or printed, or partly printed, n.e.s 35 per cent. Advertising matter, viz. : Bank notes, bonds, bills of exchange, cheques, promissory notes, drafts and all similar work, unsign- ed, 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 per cent. Advertising signs, paper, pictorial 15 cents per Ib. Advertising signs, paper, not pictorial 35 per cent. Advertising yard sticks 35 37- DTTY. Adzes 30 per cent. Agaric "Dye Stuff," crude Free. Agate, granite or enamelled iron or steel hol- low-ware 35 per cent. Agricultural implements, viz. : Axes, scythes, sickles or reaping hooks, hay or straw knives, edging knives, hoes, rakes, pronged forks, snaths, farm, road or field rollers, post hole diggers, and other agricultural implements, n.e.s 25 Agricultural implements, viz. : Shovels and spades, iron or steel, n.e.s. ; shovel and spade blanks, and iron or steel cut to shape for the same ; and lawn mowers 35 Agricultural implements, viz. : Mowing ma- chines, harvesters, self-binding or without binders, binding attachments, reapers, cul- tivators, ploughs, harrows, horse-rakes, seed drills, manure spreaders, weeders, and malleable sprocket or link belting chain for binders 20 per cent. Agricultural implements, viz: Steam engines, boilers, ore crushers and rock crushers, stamp mills, Cornish and belted rolls, rock drills, air compressors, cranes, derricks, per- cussion coal cutters, pumps, n.e.s., windmills, horse-powers, portable engines, threshers, separators, fodder or feed cutters, potato diggers, grain crushers, fanning mills, hay tedders, farm waggons, slot machines and typewriters, and all machinery composed wholly or in part of iron and steel, n.o.p 25 Air brakes 30 " Air compressors, n.e.s 25 " Air guns. See Guns. Alabaster ornaments 35 per cent. Alarm money drawers as office furniture 30 " Albany compound, grease 25 " Albumen, blood Free. Albumen, egg 20 per cent. Albumenized and other papers and films, chem- ically prepared for photographers' use 30 " 38 DUTY. Albums, autograph and photograph 35 per cent. Album insides of paper Free. Ale, beer and porter, in bottles (6 quart or 12 pint bottles to be held to contain one gallon) 24 cents per gal. Ale, beer and porter, in casks or otherwise than in bottle 16 cents per gal. Alhambra cotton quilts, woven 30 per cent. Alizarine and artificial alizarine Free. Alkanet root, crude, crushed or ground " Almanacs, advertising 15 cents per Ib. Almonds, shelled, from countries entitled to the advantages of the French treaty 3Mi * ' Almonds, not shelled, from countries entitled to the advantages of the French treaty 2 " Almonds, shelled, n.e.s 5 " Almonds, not shelled, n.e.s 3 " Almond paste MJ cent per Ib. and 35 per cent. Alum, in bulk only, ground or unground Free. Alum, burnt 20 per cent. Alum, powdered, in small packages 20 " Aluminum and nickel kitchen or household hollow-ware, n.e.s 30 " Aluminum leaf. 25 " Aluminum, manufactures of, n.o.p 25 " Aluminum in ingots, blocks or bars, strips, sheets or plates; alumina and chloride of aluminum, or chloralum, sulphate of alum- ina and alum cake Free. Amber gum Amber ornaments 35 per cent. Ambergris Free. Ammonia, muriate of and chloride of. Ammonia, sulphate of, sal-ammoniac, and nitrate of ammonia Ammonia, viz. : Nitrous ether, sweet spirits of nitre and aromatic spirits of ammonia $2.40 per gal. and 30 per cent. Ammunition. See Guns. Anatomical preparations, and skeletons or parts thereof. Free. Anchors for vessels 39 DUTY. Anchovy paste 30 per cent. Anchovy sauce 35 " Anchovies. See Fish. Angostura bitters. See Spirits. Aniline dyes and coal tar dyes, in bulk or pack- ages of not less than one pound weight Free. Aniline dyes not otherwise provided for 20 per cent. Aniline oil, crude Free. Aniline salts and arseniate of aniline " Animals, living, viz.: Live hogs 1^2 cent per Ib. Animals, living, n.e.s 20 per cent. Animals for improvement of stock, viz. : Horses, cattle, sheep, swine and dogs, under regula- tions made by the Treasury Board, and ap- proved by the Governor-in-Council Free. Animals brought into Canada temporarily and for a period not exceeding three months, for the purpose of exhibition or competition for prizes offered by any agricultural or other association. But a bond shall first be given in accordance with regulations prescribed by the Controller of Customs, with the con- dition that the full duty to which such ani- mals would otherwise be liable shall be paid in case of their sale in Canada, or if not re- exported within the time specified in such bond Free. Anise seed and anise-star seed, crude ' Annato, liquid or solid ' Annato seed " Anodes, nickel 10 per cent. Anodynes. See Proprietary Medicines Antimony, liquid 20 per cent. Antimony salts ; antimony, or regulus of, not ground, pulverized or otherwise manufac- tured Free. Antiquities, collections of. See Coins ' Anti-toxine " Anvils 30 per cent. Apparel, wearing and other personal and house- hold effects, not merchandise, of British sub- jects dying abroad, but domiciled in 40 DUTY. Canada; books, pictures, family plate or furniture, personal effects and heirlooms left by bequest Free. Apples and crab apples, green, including duty on barrel 40 cents per brl. . Apples, dried, desiccated or evaporated 25 per cent. Apple trees of all kinds Scentseach. Apricots, dried or desiccated 25 per cent. Apricots, green 20 per cent. Apricot pulp unsweetened. See Fruit in cans. Aprons, cotton, linen or silk 35 per cent. Arabic gum Free. Araucariaand palms " Arc and incandescent lamps 30 per cent. Archill and cudbear, extract of. Free. Argols or argal " Arrowroot 20 per cent. Arseniate of soda Free. Arsenic " Articles for the personal or official use of Con- suls-General who are natives or citizens of the country they represent, and who are not engaged in any other business or profession. " Articles for the use of Go vernor-General " Articles imported by or for the use of the Dominion Government or any of the De- partments thereof, or by and for the Senate or House of Commons, including the fol- lowing articles when imported by the said Government or through any of the Depart- ments thereof, for the use of the Canadian Militia : Military clothing, musical instru- ments for military bands, military stores and munitions of war Free. Articles when imported by and for the use of the Army and Navy, viz: Arms, military or naval clothing, musical instruments for bands, military stores and munitions of war; also articles consigned direct to officers and men on board vessels of Her Majesty's navy, for their own personal use or consumption Free. -41 DUTY. Artificial flowers 25 per cent. Artificial limbs Free. Artists' canvas, prepared 30 per cent. Artists' color boxes, japanned 25 " Artotypes, n.o.p 20 Asbestos, crude 20 " Asbestos, in any form other than crude, and all manufactures thereof. 25 per cent. Ash, pot and pearl, in packages of not less than 25 pounds weight Free. Asparagus, fresh, as vegetables 25 per cent. Asparagus, canned, the weight of the can to be included in the weight for duty : 1^ cents per Ib. Asparagus plants 20 per cent. Asphalt or asphaltum..* Free. Astrakhan or Russian hare skins and China goat plates or rugs, wholly or partially dressed, but not dyed " Attar or ottar of roses and oil of roses " Australian gum " Autograph albums 35 per cent. Automobiles 25 " Awnings and tents 35 " Axes, n.e.s 25 " Axle grease 25 " Axles, springs, axle bars, n. e. s., and axle blanks, and parts thereof, of iron or steel, for railway or tramway, or other vehicles.. 35 per cent. Babbit metal, type metal, phosphor tin and phosphor bronze in blocks, -bars, plates, sheets and wire 10 per cent. Backgrounds, photographic, painted 20 " Bacon 2 cents per Ib. Bacteriological products or serum for sub- cutaneous injection Free. Badges of all kinds, n.o.p 35 per cent. Bagatelle tables or boards, cues, balls, cue racks and cue tips 35 " 42 DUTY. Baggage, travellers', under regulations pre- scribed by the Controller of Customs Free. Bag frames, viz.: Frames, clasps and fasteners for purses and chatelaine bags or reticules not more than seven inches in width, when imported by the manufacturers of purses and chatelaine bags or reticules for use in the manufacture thereof in their own fac- tories 20 per cent. Bags or sacks of hemp, linen or jute, and cotton seamless bags 20 Bags, cotton, made by the seamstress 35 Bags, viz.: Paper bags or sacks of all kinds, printed or plain 25 Bags, game, of any material 30 Baize, green, wool 35 Baking powder, the weight of the package to be included in the weight for duty.. 6 cents per Ib. Balances, scales and weighing beams 30 per cent. Balbriggan shirts and drawers 35 " Balls, rubber, ornamented or not 25 " Balsams, crude. See Drugs Free. Bamboo curtains 30 per cent. Bamboos, unmanufactured, and bamboo reeds, not further manufactured than cut into suitable lengths for walking sticks or canes, or for sticks for umbrellas, parasols or sunshades Free. Bananas " Bandages, roller, white cotton, not medicated.. 25 per cent. Bandages, suspensory of all kinds 20 " Bank notes, bonds, bills of exchange, cheques, promissory notes, drafts and all similar work unsigned, and cards or other com- mercial blank forms printed or lithographed, or printed from steel or copper or other plates, and other printed matter, n.e.s 35 Barbed wire Free. Barberry gum ' Barilla or soda ash ' Barks, crude. See Drugs " Barley (grain) 30 per cent. 43 DUTY. Barley, pot and pearl 20 per cent, Barley flour , 20 Barrels, containing petroleum or its products, or any mixture of which petroleum forms a part, when such contents are chargeable with a specific duty 20 cents each. Barrels, wood, n.e.s. (empty) 25 per cent. Barytes, powdered 20 Baseballs 25 Baskets of all kinds 30 Bath brick : 20 Baths, copper, not mounted 30 Baths, tubs and wash-stands of earthenware, stone, cement or clay, or of other material, n.o.p 30 Bath tubs, copper, fitted up in frame or stand of wood 30 Batteries, electric and galvanic 25 Battery jars 25 Batting, batts, and sheet wadding, dyed or not, n.e.s 25 " Bayonets 30 Bay rum, in bottles or flasks containing not more than 4 02. each 50 Bay rum, when in bottles, flasks or other pack- ages containing more than four ounces each $2.40 per gall, and 40 Beads, composition, vegetable ivory or glass, in bulk 20 Beads, prayer, strung permanently on wire 35 Bead ornaments, n.e.s 35 Bead trimmings 35 Beans, n.e.s 15 cents per bush. Beans, seed, from Britain Free. Beans, green (as vegetables) 25 per cent. Beans, baked. See Vegetables, canned. Beans, viz.: Tonquin, vanilla and nux vomica, crude only, locust beans and locust bean meal, and cocoa beans, not roasted, crushed or ground Free. Beans (crude drug). See Drugs " Bed comforters (not to include woven quilts)... 35 per cent. 44 DUTY. Bed lace 35 per cent. Bed ticking, cotton 35 " Bed ticking, linen 25 " Beer, ale and porter, imported in bottles (6 quarts or 12 pints to gall.) 24 cents per gall. Beer, ale and porter, imported in casks or otherwise than bottle 16 cents " Bees Free. Beeswax 10 per cent Beet seed Free. Belladonna leaves (crude drugs) in a crude state, and not advanced in value by refin- ing or grinding or any other process of manufacture, n.o.p Free. Bellows, blacksmiths' 25 per cent. Bells and gongs, electric 30 " Bells and gongs, n.e.s 30 " Bells, when imported for the use of churches only Free. Belt dressing 25 per cent. Belt or other buckles for the adornment of the person 30 " Belting, rubber 25 " Belting of leather or other material, n.e.s 20 " Belts, surgical, and trusses, electric belts, pes- saries and suspensory bandages of all kinds 20 Belts, cartridge, of any material 30 " Belts of all kinds, n.o.p 35 " Benzole. See Oil. Berries, for dyeing, or used for composing dyes. Free. Berries (crude drug). See Drugs " Berries other. See Fruit. Bibles, prayer books, psalm and hymn books, religious tracts, and Sunday school lesson pictures Free. Bichromate of potash, crude Free. Bichromate of soda " Bicycles andtricycles 30 per cent. Bicycles (not new), in use by tourists and others, brought into Canada temporarily, the importer shall report same at the near- 45 DUTY. est Custom House, and may be entitled to delivery thereof upon depositing with the Collector of Customs an amount equal to the duty upon the retail prices of such bicy- cles ; or if tourists be bona fide members of the League of American Wheelmen, bicycles may be delivered upon surrender of certifi- cate or ticket of membership for present year in said league ; and upon proof of ex- portation, the amount or league ticket deposited, shall be returned, subject to regulations Bicycle bells 30 per cent. Bill heads, printed 35 Bills of Exchange, unsigned 35 " Billiard tables, with or without pockets, and bagatelle tables or boards, cues, balls, cue racks and cue tips 35 " Binarseniate of soda Free. Binders. See Mowing machines. Binders' twine or twine for harvest binders of hemp, jute, manilla or sisal, and of manilla and sisal mixed Free. Birch extract $2.40 per gal. and 30 per cent. Birds, n.e.s 20 Bird and parrot cages of wire, and metal parts thereof. 35 " Bird food 20 Bird seed. See Seed. Bird skins, and skins of animals not natives of Canada, for taxidermic purposes, not fur- ther manufactured than prepared for pre- servation Free. Biscuits, not sweetened ; 25 per cent. Biscuits, sweetened 27^2 Bismuth, metallic, in its natural state Free. Bisulphite of soda Bitters. See Proprietary Medicines and Spirits. Blackberries, the weight of the package to be included in the weight for duty 2 cents per Ib. Blackberry and raspberry bushes 20 per cent. Blackboard erasers, as brushes 25 46 DUTY. Blacking, shoe and shoemakers' ink, and shoe harness and leather dressing and harness soap 25 per cent. Black lead, manufactured of plumbago 25 " Blanc fixe Free. Blank books, account and copy books, to be drawn or written upon 35 per cent. Blank forms, commercial 35 " Blankets, wool 35 " Blanketing and lapping, and discs or mills for engraving copper rollers, "when imported by cotton manufacturers, calico printers, and wall paper manufacturers, for use in their own factories only Free. Blast furnace slag " Blinds, viz. : Window blinds of paper of all kinds 35 per cent. Blinds of wood, metal or other material, not paper or textile 30 " Bloater paste 25 Blocks, viz. : Hubs for wheels, posts, last blocks, waggon blocks, oar blocks, gun blocks, heading, and all like blocks or sticks, rough hewn or sawed only Free. Blood albumen and tannic acid " Blouses and shirt waists, ladies' or misses' 35 per cent. Blueberries, wild Free. Blue prints, n.e.s 20 per cent. Blue vitriol, or sulphate of copper.... Free. Bluing, laundry bluing of all kinds 25 per cent. Boards. See Lumber. Boats and ship sails 25 " Boats, viz.: Canoes, skiffs, or open pleasure sail boats of any material 25 " Boats, viz.: Life-boats and life-saying apparatus specially imported by societies established to encourage the saving of human life Free. Bodkins, bone 20 per cent. Boiler cleaning compound 20 " Boiler tubes, imported for use in the construc- tion or equipment of iron, steel or composite ships or vessels, and which at the time of 47 DUTY. their importation are of a class or kind not manufactured in Canada Free. Boilers, viz. : Steam engines, boilers, and ma- chinery composed wholly or in part of iron or steel, n.o.p 25 per cent. Boilers, galvanized iron (for house use) 30 " Boiler tubes of wrought iron or steel, n.e.s., in- cluding corrugated tubes or flues for marine boilers 5 " Bolsters and pillows 30 " Bolting cloth, not made up Free. Bolts, viz. : Heading, handle, stave and shingle bolts, n.e.s " Bolts, viz. : Iron or steel nuts, washers, rivets and bolts, with or without threads, and nut, bolt and hinge blanks, andT and strap hinges of all kinds, n.e.s. ..% cent per Ib. and 25 per cent. Bonds, unsigned 35 " Bone dust, bone black, or charred bone, and bone ash for fertilizers, uncompounded or unmanufactured '. Free. Bone pitch, crude only Free. Bones, crude, not manufactured, burnt, calcin- ed, ground or steamed " Bone, manufactures of, n.e.s 20 per cent. Bone dice and counters 20 Bonnets, hats and caps, n.e.s., and hat, cap and bonnet shapes 30 Bonnet wire, covered 30 Books, viz. : Novels or works of fiction, or literature of a similar character, unbound or paper-bound or in sheets, including freight rates for railways and telegraph rates, bound in book or pamphlet form, but not to include Christmas annuals or pub- lications commonly known as juvenile and toy books 20 Books, printed, periodicals and pamphlets, or parts thereof, n.e.s. not to include blank account books, copy books, or books to be written or drawn upon. 10 48 DUTY. Books, viz. ; Advertising pamphlets, advertis- ing pictorial show cards, illustrated adver- tising periodicals; illustrated price books, catalogues and price lists, advertising almanacs and calendars; patent medicine or other advertising circulars, fly sheets or pamphlets; advertising chromos, chromo- types, oleographs or like work produced by any process other than hand painting or drawing, and having any advertisement or advertising matter printed, lithographed or stamped thereon, or attached thereto, including advertising bills, folders and posters, or other similar artistic work, lithographed, printed or stamped on paper or cardboard for business or advertising purposes, n.o.p 15 cents per Ib. Books of views, or albums 20 per cent. Books, 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 association for the promotion of science or letters, and official annual reports of re- ligious or benevolent associations, and issued in the course of the proceedings of the said associations, to their members, and not for the purpose of sale or trade Free. Books, viz. : Books on the application of science to industries of all kinds, including books on agriculture, horticulture, forestry, fish and fishing, mining, metallurgy, archi- tecture, electric and other engineering, carpentery, [shipbuilding, mechanism, dye- ing, bleaching, tanning, weaving and other mechanic arts, and similar industrial books; also books printed in any language other than the English and French languages, or in any two languages not being English and French, or in any three or more langu- ages ; and Bibles, prayer-books, psalm and hymn-books, religious tracts, and Sunday school lesson pictures Free. 49 DUTY. Books, bound or unbound, which have been printed and manufactured more than twelve years Free. Books, not printed or reprinted in Canada, which are included and used as text books in the curriculum of any university, incor- porated college or normal school in Can- ada ; books specially imported for the bona fide use of incorporated mechanics' insti- tutes, public libraries, libraries of uni- versities, colleges and schools, or for the library of any incorporated medical, law, literary, scientific or art association or so- ciety, and being the property of the or- ganized authorities of such library, and not in anvcase the property of individuals, the whole under regulations to be made by the Controller of Customs, provided that im- porters of books who have sold the same for the purpose mentioned in this item, shall upon proof of sale and delivery for such purpose be entitled to a refund of any duty paid thereon Free. Books, copying 35 per cent. Bookbinders' cloth Free. Bookbinders' machines, folding machines, book- binding, ruling, embossing and paper-cut- cutting machines, and parts thereof. 10 per cent. Book prospectuses, with bindings 35 Boot and shoe counters, made from leather- board and leatheroid 25 per cent. Boots and shoes, and slippers, of any material, n.e.s 25 Boots and shoes of India rubber 25 Boot, shoe and stay laces of any material 30 Boot and shoe dressing 25 Boracic acid and borax, ground or unground, in bulk of not less than 25 Ibs Free. Boracic acid and borax, n.e.s 20 per cent. Bort or diamond dust Free. Botanical and entomological specimens Free. Bottles, glass 30 per cent. 50 DUTY. Boxes, viz. : Fancy writing desks, fancy cases for jewellery, watches, silverware, plated- ware and cutlery ; glove, handkerchief and collar boxes or cases, brush or toilet cases and all fancy cases for similar fancy articles, of any material 35 per cent. Boxing gloves 35 Boxwood blocks for engraving 25 Braces or suspenders, and metal parts thereof.. 35 Brads, cut tacks or sprigs, n.o.p 35 Braids 35 Bran, mill feed, etc 20 Brandy. ^ See Spirits. Brass, viz. : Wire cloth, or woven wire of brass or copper 25 " Brass and copper nails, tacks, rivets and burrs or washers; bells and gongs, n.e.s., and all manufactures of brass or copper, n.o.p 30 Brass and copper, old and scrap, or in blocks ; and brass or copper in bolts, bars and rods in coil or otherwise, not less than six feet in length, unmanufactured, and brass or copper in strips, sheets or plates, not polished, planished or coated, and brass or copper tubing, in lengths of not less than six feet, and not polished, bent or other- wise manufactured, and copper in ingots or pigs Free. Brass cups, being rough blanks for the manu- facture of paper shells or cartridges, when imported by manufacturers of brass and paper shells or cartridges, for use in the manufacture of such articles in their own factories Free. Brass agraffe pins, for pianos 25 per cent. Brass curtain poles 30 Brass, iron or steel manufactures, which at the time of their importation are of a class or kind not manufactured in Canada, when imported for use in the construction or equipment of ships or vessels Free. Brass Patterns. See Patterns 30 per cent. 51 DUTY. Brass screws, n.e.s 35 per cent. Brass weights, for scales 30 Brass wire, plain 10 Brazil nuts, shelled, n.e.s 5 cents per Ib. Brazil nuts, not shelled, n.e.s 3 " " Bread 20 per cent. Bread knives, plated or not, n.o.p 30 Breadstuffs, viz. : Dutiable breadstuff's, grain and flour and meal of all kinds, when dam- aged by water in transit 20 per cent, ad valorem upon the appraised value; such appraised value to be ascertained as pro- vided by sections 58, 70, 71, 72, 73, 74, 75 and 76 of " The Customs Act" 20 per cent. Barley 30 Buckwheat 10 cents per bush. Indian corn, not for purposes of distillation and under customs regulations Free. Oats 10 cents per bush. Rye 10 " Wheat 12 " Pease, n.e.s 10 " Beans, n.e.s 15 " Buckwheat meal or flour ^4 cent, per Ib. Cornmeal, including duty on the barrel.. 25 cents per bbl. Oatmeal 20 per cent. Rye flour, including duty on the barrel.. 50 cents per bbl. Wheat flour, including duty on the barrel. 60 ' * Rice and sago flour, and sago and tapioca.. 25 per cent. Breadstuffs, all other, n.e.s 20 Brewers' pitch 20 Briar and all other tobacco pipes 35 Brick, viz. : Building brick, paving brick, stove linings and fire brick, n.e.s., and manufac- tures ot clay or cement, n.o.p 20 Bricks, fire, for use in processes of manufacture, or for manufacturing purposes Free. Bricks made from anthracite coal waste 20 per cent. Bridges, iron or steel, or parts thereof; iron or steel structural work, columns, shapes or sec- tions, drilled, punched or in any further stage of manufacture than as rolled or cast, n.e.s. 35 " 52 DUTY. Brimstone and sulphur, crude, or in roll or flour Free. Bristles " Britannia metal, in pigs, blocks or bars " Britannia metal, nickel silver, Nevada and Ger- man silver, manufactures of, not plated, and manufactures of aluminum, n.o.p 25 per cent. Britannia metal, manufactures of, n.e.s. if plated 30 " British gum, dextrine, sizing cream, and enamel sizing 10 " Bromine Free. Bronze, viz. : Phosphor bronze and Phosphor tin, in blocks, bars, plates, sheets and wire.. 10 per cent. Bronze powder, viz.: Gold, silver and aluminum leaf, Dutch or schlag metal leaf; brocade and bronze powders and gold liquid paint.. 25 " Bronze statuettes ." 35 " Bronzing liquid 20 cents per gal. and 20 " Broom corn Free. Brooms and whisks 20 per cent. Brushes of all kinds 25 " Brush or toilet cases 35 " Buchu leaves. See Drugs, crude Free. Buckles, belt or other, for the adornment of the person 30 per cent. Buckles, saddlers' 30 " Buckles, suspender 35 Buckles, tin, n.o.p 25 " Buckles of iron, steel, brass or copper, of all kinds, n.o.p. (not being jewellery) 30 " Buckram, when imported for the manufacture of hat and bonnet shapes Free. Buckthorn strip fencing, woven wire fencing, and wire fencing of iron or steel, n.e.s 15 per cent. Buckwheat 10 cents per bush. Buckwheat meal or flour *4 cent per Ib. Buds (drug). See Drugs, crude Free. Buggies. See Carriages 35 per cent. Builders' hardware, including butt-hinges and locks, n.e.s 30 " Building plans, n.e.s 20 " Bulbs, glass, for electric lights: .,.,,,......... 10 " 53 DUTY. Bulbs, conns, tubers, rhizomes, spiraea and lilies of the valley Free. Bulbs (drug). See Drugs " Bullet moulds 30 per cent. Bullets of lead 35 " Bullion, gold and silver, in ingots, blocks, bars, drops, sheets or plates, unmanufactured; gold and silver sweepings Free. Bullion or gold fringe " Bunting 35 per cent. Burgundy pitch Free. Burners. See Lamps. Burrs or washers, brass and copper 30 per cent. Burrstones, in blocks, rough or unmanufactur- ed, not bound up or prepared for binding into millstones Free. Bushes gooseberry, raspberry and currant 20 per cent. Bushes rose bushes and bushes, n.e.s 20 " Bushes, the importation of which is prohibited. See Trees. Bustles 35 per cent. Butcher knives and steels, plated or not, n.o.p.. 30 " Butter 4 cents per Ib. Butter knives, plated or not, n.o.p 30 per cent. Butt hinges, n.e.s 30 " Buttons, viz. : Pantaloon buttons wholly of metal, and shoe buttons, n.e.s 25 " Buttons of all kinds covered or not, n.o.p., in- cluding recognition buttons, and cuff or collar buttons (not being jewellery) 35 " Buttons, shoe, papier mache Free. G Cabbage, green 25 per cent. Cabinet makers' hardware, including butt- hinges and locks, n.e.s 30 " Cable, covered, n.e.s 30 " Cable, wire, n.e.s 25 " Cachous, for sweetening the breath y 2 cent per Ib. and 35 Cages, viz.: Bird, parrot, squirrel and rat cages, of wire, and metal parts thereof. 35 DUTY. Calcareous tufa Free. Calendars, advertising 15 cents per Ib. Calendars, pictorial, not advertising 20 per cent. Calumba root, unground Free. Cambric muslins, white 25 per cent. Cambric muslins, printed or d\^ed 35 " Cameras, photographic 25 " Cameras, Tourists'. See Tourists' outfits. Camwood and Sumac, and extract thereof. Free. Canary birds 20 per cent. Canary seed, \vhen in bulk or in large parcels... 10 " Canary seed, when put up in small papers or parcels 25 " Candied peels and candied fruits V 2 cent per Ib. and 35 " Candles, paraffine wax 30 " Candles, n.e.s 25 " Candy and confectionery V2 cent per Ib. and 35 " Cane and rattans, not manufactured Free. Cane, reed or rattan, split or otherwise manu- factured, n.o.p 15 per cent. Canes and walking sticks of all kinds, n.e.s 30 " Cannons. See Guns. Canoes, wood 25 " Can openers 30 " Cant dogs 30 Canton flannel, dyed or colored 35 Canton flannel, white, bleached or unbleached.. 25 " Canvas and sail twine of hemp or flax, when to be used for boats' or ships' sails 5 Canvas, viz.: Cotton sail duck, white or grey, when to be used for boats' or ships' sails. 22Va Canvas, artists' prepared 30 " Canvas or fabric for bicycle tires. See Duck. Caoutchouc, crude Free. Capers 35 percent. Caplins, unfinished Leghorn hats and Manilla hoods ". Free. Cap peaks, pay duty according to material File 473651900 Caps and hats, fur 30 per cent. 55 DUTY. Caps, hats and bonnets, n.e.s., and hat, cap and bonnet shapes 30 per cent. Caps, percussion 30 Caps, paper, for toy pistols 35 Capsules for bottles, manufactured of lead, stamped, lettered or plain 30 Capsules for bottles, n.e.s., to be rated for duty according to material of which made. Caraway seeds, crude Free. Car axles and springs 35 per cent. Carbolic or heavy oil. Free. Carbons, over six inches in circumference 15 per cent. Carbons, viz.: Electric light carbons and car- bon points of all kinds, n.e.s 35 Carbon brushes 25 Carbon paper 35 Carboys, glass, empty or filled 30 Cardamon seeds, crude Free. Cardboard, including Bristol board, and all kinds of card cut, n.e.s 35 per cent. Card clothing, machine 25 Card mounts 35 Cards, pictorial, advertising 15 cents per Ib. Cards, printed, n.o.p 35 per cent. Cards, curry 30 Cards, Easter and Christmas 20 Cards, playing 6 cents per pack. Carpenters' rules 30 percent. Carpet bags and valises, and parts thereof, n.o.p..... 30 Carpet binding, cotton, white 25 Carpet binding, cotton, colored 35 Carpet sweepers 30 Carpets, viz.: Mats, door or carriage, n.e.s 35 Carpets, viz.: Carpeting, rugs, mats and mat- ting of cocoa, straw, hemp or jute ; carpet lining and stair pads 25 Carpets, viz.: Turkish or imitation Turkish or other rugs or carpets ; and carpets, n.e.s 35 Carpets, viz.: Enamelled carriage, floor, shelf, and table oil-cloth,linoleum, and cork mat- ting or carpets 30 56 DUTY. Carriage tops, frames, bodies and wheels 35 per cent. Carriages for travellers, and carriages laden with merchandise, and not to include circus troupes nor hawkers, under regulations prescribed by the Controller of Customs Free. Carriages, buggies, pleasure carts and similar vehicles, n.e.s., including cutters, children's carriages and sleds, and finished parts thereof, n.o.p 35 per cent. Carriages, viz.: Freight wagons, sleighs, drays and similar vehicles 25 " Carriage dusters 30 " Carriage hardware, including butt-hinges and locks, n.e.s 30 " Carrot seed Free. Cars, railway or other 30 per cent. Cartavert, vulcanized fibre, indurated fibre, and like material, and manufactures of, n.e.s..... 25 Cartridges and cartridge cases, n.o.p 30 Cartridge belts of any material 30 Carts, hand 30 Carts, pleasure. See Carriages 35 Carvers, forks and steels, plated or not, n.o.p.. 30 Car wheel and locomotive tires of steel in the rough Free. Car wheels 30 per cent. Cases, fancy, for jewellery 35 Cashmere mufflers 35 Cashmere dolmans and jackets 35 Cash railway 30 Cash registers 30 Caskets, burial, and metal parts thereof. 25 Castor oil 20 Casts, as models for use of schools of design Free. Catalogues, viz. : Bona fide trade catalogues and price lists of goods for wholesale in any country beyond the limits of Canada, not exceeding three to one address, may be ad- mitted through the mails or by other con- veyance free of Customs duty : provided, however, that such catalogues and price 57 DUTY. lists shall not be held to include almanacs or advertising periodicals, or printed matter designed to advertise the sale of goods by any person in Canada Free. Catalogues, advertising 15 cents per Ib. Catgut or gut cord, for musical instruments; catgut or worm cut, unmanufactured, for whip and other cord Free. Catsups 35 per cent. Cattle, horses, sheep, swine and dogs, for the improvement of stock, under regulations made by the Treasury Board and approved by the Governor-in-Council Free. Cattle and sheep, living, n.e.s 20 per cent. Caustic potash Free. Caustic soda Celery, green, and celery salt 25 per cent. Celluloid, xylonite, or xyolite, in sheets, and in lumps, blocks or balls in the rough Free. Celluloid, moulded into sizes for handles of knives and forks, not bored or otherwise manufactured, also moulded celluloid balls and cylinders, coated with tin foil or not, but not finished or further manufactured, and celluloid lamp shade blanks 10 per cent. Celluloid, manufactures of, n.e.s 20 Cement or clay, manufactures of, n.o.p 20 Cement, Portland and hydraulic or water lime, in bags, barrels or casks, the weight of the package to be included in the weight for duty 12V 2 cents per 100 Ibs. Cement, hard bicycle, n.o.p 20 per cent. Cement, rubber or asbestos 25 Chaff cutter knives , 30 Chains, trace, tug and halter 30 Chain, viz. : Coil chain, coil chain links, and chain shackles, of iron or steel, five-six- teenths of an inch in diameter and over 5 Chain, viz.: Malleable sprocket or link belting chain for binders 20 Chains, iron, all others n.e.s 30 58 DUTY. Chalk stone, china or Cornwall stone, felspar and cliff stone, ground or ungrotmd Free. Chalk, manufactures of, n.e.s 20 per cent. Chamois skins IT^j " Chamomile flowers (crude drug) not advanced in value by refining or grinding or any other process of manufacture, n.o.p Free. Champagne. See Wines. Champagne nippers 30 per cent. Chandeliers 30 " Charcoal 20 Charts, Admiralty Free. Charts and maps for use of schools for the blind Free. Charts and maps, n.e.s 20 per cent. Cheese 3 cents per Ib. Chemical preparations. See Proprietary Medicines. Cheques, unsigned, printed, lithographed, or copper or steel plate 35 per cent. Cherries, the weight of the package to be in- cluded in the weight for duty 2 cents per Ib. Cherry trees of all kinds 3 cents each. Chestnuts 2 cents per Ib. Chewing gum, sweetened ^2 cent per Ib. and 35 per cent. Chewing gum, not sweetened 20 " Chia seed. See Seeds. Chicle gum or sappato gum, crude Free. Chicle gum or sappato gum, n.e.s 20 per cent. Chicory, kiln-dried, roasted or ground 4 cents per Ib. Chicory, raw or green 3 " " Chimney linings or vents, chimney tops and inverted blocks, glazed or unglazed 35 per cent. Chimneys, lamp, glass 30 " China clay Free. China or Cornwall stone, ground or unground. " China figures (ornaments) as statuettes 35 per cent. China toys 35 China and porcelain ware, n.e.s 30 China ornaments, n.e.s 30 " Chloralum or chloride of aluminum Free. Chlorate of potash, not further prepared than ground, and free from mixture with any other substance Free. 59 DUTY. Chlorate of soda Free. Chloride of aluminum, or chloralum " Chloride of lime, in packages of not less than 25 Ibs. weight Chloride of soda " Chloroform, sulphuric ether, and solutions of peroxide of hydrogen 25 per cent. Chocolate, viz. : Cocoa shells and nibs, choco- late and other preparations of cocoa, n.e.s.. 20 " Chocolate, viz. : Cocoa paste, chocolate paste, cocos and cocoa butter, n.o.p 4 cents per Ib. Chocolate and milk, canned 30 per cent. Chow-chow 35 Christmas and Easter cards 20 " Chrome steel 15 Chromos, viz. : Advertising chromos, chromo- types, oleographs or like work produced by any process other than hand painting or drawing, and having any advertisement or advertising matter printed, lithographed or stamped thereon, or attached thereto 15 cents per Ib. Chromos, photographs, chromotypes, arto- types, oleographs, paintings, drawings, pictures, engravings or prints, or proofs therefrom, and similar works of art, n.o.p. ; blue prints, building plans, maps and charts, n.e.s 20 per cent. Chronometers and compasses for ships Free. Church vestments 20 per cent. Churns, wood 20 Churns, earthenware or stoneware 30 " Cider, clarified or refined 10 cents per gal. Cider, not clarified or refined 5 " " Cider mills 25 per cent. Cigars and cigarettes, the weight of cigarettes to include the weight of the paper covering. $3perlb. and 25 Cigar and cigarette cases, cigar and cigarette holders, and cases for the same 35 Cigar knives, plated or not, n.o.p 30 " Cinchona bark. See Drugs, crude Free. Cinchona bark, powdered 20 per cent. 60 DUTY. Cinnabar Free. Circulars, printed. See Printed matter. Citrate of magnesia 20 per cent. Citrons, green 25 " Citron, lemon and orange rinds in brine Free. Citron peel, candied Vfe cent per Ib. and 35 per cent. Clams, in shell or shelled, in bulk 20 " Clams, in cans 25 " Clays, including China clay, fire clay and pipe clay Free. Clay or cement, manufactures of, n.o.p 20 per cent. Cla} r pipes, tobacco 35 " Cleavers 30 Cliifstone, ground or unground Free. Cloaks, dolmans, jackets, talmas, ulsters, or any other garment for ladies or children, made up of wool, worsted or alpaca 35 per cent. Cloaks, cotton, linen or silk 35 " Clocks, clock keys and clock movements 25 " Clothes lines of twisted wire 25 " Clothes wringers for domestic use, and parts thereof. 35 " Cloths, doeskins, cassimeres, tweeds, coatings, overcoatings, and felt cloth, n.e.s., composed wholly or in part of wool, worsted, hair of alpaca goat and other like animals 35 " 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 Gov- ernor-in-Council 15 per cent. Clothing, viz. : Collars and cuifs of cotton, linen, xylonite, xyolite or celluloid 35 " Clothing, fur, viz. : Caps, hats, muffs, tippets, capes, coats, cloaks and other manufactures of furs, n.o.p 30 Clothing, viz.: Socks and stockings of all kinds. 35 " Clothing, viz.: Shirts of any material, and ladies' or misses' blouses and shirt waists.. 35 " 61 DUTY. Clothing, viz. : Linen, silk and cotton clothing, and all other articles made up by the seam- stress from linen or cotton fabrics, n.o.p., corsets of all kinds, corset clasps, busks, blanks and steels, and covered corset wires, cut to lengths, tipped or untipped 35 per cent. Clothing, viz.: Knitted goods, n.e.s., under- shirts and drawers, and hosiery of all kinds, n.e.s 35 Clothing, viz.: Fabrics, manufactures, wearing apparel and ready-made clothing, composed wholly or in part of Wool, \vorsted, the hair of the alpaca goat, or other like animal, n.e.s 35 Clothing, viz.: Horse clothing of jute, shaped or otherwise manufactured 30 Clothing and books, donations of, for charit- able purposes, and photographs, not ex- ceeding three, sent by friends and not for the purpose of sale Free. Clothing, viz.: Silk circulars lined with fur 35 per cent. Clothing, viz.: Woollen circulars lined with fur. 35 " Clothing of india rubber, and clothing made water-proof with india rubber 35 Clover seed. See Seeds. Cloves, unground 12V2 ' Cloves, ground 25 " Coal and pine pitch, and coal and pine tar in packages of not less than 15 gallons... Free. Coal, anthracite, and anthracite coal dust " Coal, viz.: Bituminous slack coal, such as \vill pass through a half-inch screen, subject to regulations to be made by the Controller of Customs, twenty per cent, ad valorem, but not to exceed thirteen cents per ton of 2,000 pounds (being the equivalent of fif- teen cents per ton of 2,240 pounds) : Pro- vided that if the United States Congress fixes the duty on such slack coal at a rate not exceeding fifteen cents per ton of 2,240 pounds, then the duty on such coal im- ported into Canada, as provided in this 62 DUTY. item, shall be the minimum duty on such coal from all countries, notwithstanding section seventeen of this Act 20 per cent. Coal, bituminous, round and run of mine, and coal, n.e.s., fifty-three cents per ton of 2,000 pounds (being the equivalent of sixty cents per ton of 2,240 pounds) : Provided that if the United States Congress fixes the duty on such coal at a rate not exceeding forty cents per ton of 2,240 pounds, the Gover- nor-in-Council may by proclamation reduce the duty mentioned in this item to forty cents per ton of 2,240 pounds, or the equi- valent thereof per ton of 2,000 pounds, and the duty declared by such proclamation shall then be the minimum duty on such coal from all countries, notwithstanding section seventeen of this Act 53 cents per ton. Coal facings 25 per cent. Coal oil. See Oils. Coal oil fixtures. See Lamps. Coal tar dyes. See Aniline dyes. Coat hangers, woven, as labels 35 per cent. Coat hangers, metal 30 " Cobalt, ore of. Free. Cobalt, oxide of " Cobblers' wax 20 per cent. Cochineal Free. Cocoa and milk, canned 30 per cent. Cocoa beans, not roasted, crushed or ground... Free. Cocoa matting, mats, rugs and carpeting 25 per cent. Cocoa shells and nibs, chocolate and other pre- parations of cocoa, n.e.s 20 Cocoa paste, chocolate paste, cocos and cocoa butter,n.o.p 4 cents per Ib. Cocoanuts, when imported from the place of growth by a vessel direct to Canadian port 50 cents per 100. Cocoanuts, n.e.s $1 per 100. Cocoanut, desiccated, sweetened or not 5 cents per Ib. Cocoanut oil and palm oil in their natural state. Free. Cocoons, silk 63 DUTY. Codfish, shredded 1 per cent Ib. Cod liver oil, n.e.s 20 per cent. Cod liver oil, the product of the fisheries of Newfoundland, imported thence directly to Canada Free. Coffee, condensed, viz.: Condensed coffee with milk, milk foods and all similar preparations. 30 per cent. Coffee, condensed, without milk 3 cents per Ib. Coffee, green, and tea, n.e.s 10 per cent. Coffee, green, and tea imported direct from the country of growth and production, and tea and green coffee purchased in bond in the United Kingdom, provided there is satisfac- tory proof that the tea or coffee so purchas- ed in bond is such as might be entered for home consumption in the United Kingdom. Free. Coffee, roasted or ground, when not imported direct from the country of growth and pro- duction 2 cents per Ib. and 10 per cent. Coffee, roasted or ground, and all imitations thereof and substitutes therefor, including acorn nuts, n.o.p 2 cents per Ib. Coffee, extract of, n.e.s., or substitutes therefor of all kinds 3 " Coffins and caskets, and metal parts thereof.... 25 per cent. Coins, cabinets of, collections of medals and of other antiquities including collections of pos- tage stamps ; gold and silver coins, except United States silver coin; medals of gold, silver or copper, and other metallic articles actually bestowed as trophies or prizes and received and accepted as honorary distinct- ions, and cups or other prizes won in bona fide competitions Free. Coin, U.S. silver 20 per cent. Coir and coir yarn Free. Coke " Collar boxes 35 per cent. Collar buttons or studs, jewellery 30 " Collar buttons or studs, nor being jewellery 35 " Collars of linen, cotton, xylonite, celluloid, or xyolite 35 " DUTY. Collars, lace 35 per cent. Collodion 20 Cologne. See Perfumed Spirits. Colours, viz. : Dry white and red lead, orange mineral and zinc white 5 per cent. Colours, viz. : Paints and colours, ground in spirits, and all spirit varnishes and lacquers. $1.12V 2 per gall. Colours, viz. : Ochres, ochrey earths, raw siennas, and colours, dry, n.e.s 20 per cent. Colours, viz. : Oxides of cobalt, copper, tin and manganese Free. Colours, viz. : Oxides, umbers, burnt siennas, and fire proofs, n.e.s. ; laundry bluing of all kinds, rough stuff and dry and liquid fillers; anti-corrosive and anti-fouling paints com- monly used for ships' hulls, and ground and liquid paints, n.e.s .-. 25 per cent. Colours, viz. : Ultra-marine blue, dry or in pulp Free. Colours, viz. : Vegetable colours in solution, such as are used by confectioners, if non- alcoholic 20 per cent. Colours, viz. : Gold liquid paint 25 Colour boxes, japanned 25 Combs, for dress and toilet, of all kinds 35 Combs, curry 30 Combs, mane, of all kinds 35 Commercial blank forms, printed, lithographed, or copper or steel plate 35 " Communion plate, when imported for use of churches Free. Compasses, for ships " Composition and knife or other polish, n.o.p.... 25 per cent. Composition metal, for the manufacture of jewellery and filled gold watch cases 10 " Composition ornaments 35 " Condensed coffee with milk, milk foods and all similar preparations 30 " Condensed milk (weight of the package to be included in the weight for duty) 3% cents per Ib. Confectioners' boxes, paper, printed or not 35 per cent. 65 DUTY. Confectionery and candy ^ cent per Ib. and 35 per cent. Cooks' knives, plated or not, n.o.p 30 Copal gum Free. Copper and brass nails, tacks, rivets and burrs or washers; bells and gongs, n.e.s., and all manufactures of brass or copper, n.o.p 30 per cent. Copper and brass, old and scrap, or in blocks ; and brass or copper in bolts, bars and rods in coil or otherwise, not less than six feet in length, unmanufactured, and brass or cop- per in strips, sheets or plates, not polished, planished or coated, and brass or copper tubing, in lengths of not less than six feet, and not polished, bent or otherwise manu- factured, and copper in ingots or pigs Free. Copper, black oxide of, and platinum, for use in the manufacture of chlorate ' Copper grain and shot, used by jewellers as alloy 30 per cent. Copper, oxide of Free. Copper, precipitate of, crude ' Copper rollers, viz.: Blanketing and lapping, and discs or mills for engraving copper rollers, when imported by cotton manufac- turers, calico printers and wallpaper manu- facturers, for use in their own factories only Free. Copper rollers, for use in calico printing, when imported by calico printers for use in their factories in the printing of calicoes and for no other purpose (such rollers not being manufactured in Canada) Free. Copper sheets, tinned, planished or polished 30 per cent. Copper, sulphate of, or blue vitriol Free. Copper wire, plain, tinned or plated 15 per cent. Copper, viz.: Wire cloth, or woven wire of brass or copper 25 Copperas, or sulphate of iron Free. 4 Copying books 35 per cent. Coral 20 Cordage and twine of all kinds, n.e.s 25 Cordials. See Proprietary Medicines. Cords and tassels 35 " 66 DUTY. Corduroy 35 per cent. Coriander seed, crude Free. Cork matting or carpet 30 per cent. Corks, and other manufactures of cork wood and cork bark, n.o.p 20 " Corkscrews 30 " Corkwood or bark, unmanufactured Free. Corms, bulbs, tubers, rhizomes, spiraea,and lilies of the valley " Corn, canned. See Vegetables. Corn, desiccated, cracked corn and hominy 20 per cent. Corn, green, as vegetables 25 " Corn, viz.: Indian corn for purposes of distilla- tion, subject to regulations to be approved by the Governor-in-Council 7^ cents per bush. Corn, Indian, not for purposes of distillation and under Custom regulations Free. Corn for popping " Corn flour, when found to contain all the pro- perties of the corn or corn meal, less the bran and other parts, removable by bolting only, and not capable of being used as starch without further change 20 per cent. Cornices (window) and cornice poles 30 " Cornmeal, including duty on the barrel 25 cents per bbl. Cornstarch. See Starch. Corsets of all kinds, corset clasps, busks, blanks and steels, and covered corset wires, cut to lengths, tipped or untipped 35 per cent. Corset laces 30 Cottolene, viz.: Lard, lard compound and simi- lar substances, cottolene and animal stear- ine of all kinds, n.e.s 2 cents per Ib. Cotton, viz.: Antiseptic surgical dressing, such as absorbent cotton, cotton wool, lint, lambs' wool, tow, jute, gauzes and oakum, prepared for use as surgical dressings, plain or medicated 20 per cent. Cotton bags, made by use of needle. ...rr 35 Cotton bags, seamless 20 Cotton batts, batting and sheet wadding,cotton warps and cotton yarns, dyed or not,n.e.s.. 25 67 DUTY. Cotton clothing, n.o. p. See Clothing 35 per cent. Cotton, viz.: Damask of linen, stair linen, diaper, napkins, doylies, table and tray cloths, sheets, quilts, towels, and like articles of linen or cotton, or of linen and cotton combined, made up or not, n.o.p 30 Cotton duck, grey or white, n.e.s 22% ' Cotton embroideries, white 25 Cotton embroideries, n.e.s 35 Cotton fabrics, white or grey, bleached or un- bleached, n.o.p. This includes cotton sheet- ings, cheese cloths, cotton or Canton flannels, cambric cloths, muslin apron checks, brilliants, cords, piques, Swiss jaconets, and cambric muslins, lawns and goods of like description, white or grey, bleached or unbleached 25 " Cotton fabrics, printed, dyed or colored, n.o.p. This includes prints, printed shirtings, furni- ture prints, cretonnes, plain prints, silesias, sateens, French prints, cambrics, "window Holland, shirtings, cotton Italians, Wigans, cotton alpacas, jeans, coutills, casbans, mus- lins, lawns, tarlatans, denims, drillings, bed- tickings, ginghams, plaids, cotton or Can- ton flannels, flannelettes, cotton tennis cloth, striped zephyrs, duck and drills, checked and striped shirtings, cottonades, Kentucky jeans, pantaloons stuffs, and goods of like description when printed, dyed or colored 35 " Cotton rags Free. Cotton seed cake and cotton seed meal " Cotton seed oil, when imported by manufactur- ers of liquid annatto, to be used in their factories exclusively in the manufacture of liquid annatto " Cotton sewing thread in hanks, three and six cord 15 per cent. Cotton sewing thread and crochet cotton, on spools or tubes, or in balls, and all other cotton thread, n.e.s 25 " 68 DUTY. Cotton warps and cotton yarns, dyed or not, n.e.s 25 per cent. Cotton waste, not dyed, cleaned, bleached or otherwise manufactured Free. Cotton wool or raw cotton " Cotton yarns, No. 4-0 and finer " Counterpanes orbed-comforters, wool 35 per cent. Counterpanes or quilts, cotton or linen, woven 30 " Counters and dice, bone 20 " Court plaster 25 " Coutils, jeans and sateens, when imported by corset and dress stay makers for use in the manufacture of such articles in their own factories 20 " Crab apples, including the duty on the barrel... 40c. per bbl. Cracked corn and cracked wheat 20 per cent. Crackers or biscuits, unsweetened 25 Crackers or biscuits, sweetened 27V2 Cranberries 25 Cranes, n.e.s 25 Crapes, black 20 Crayons and chalks 20 Cream of Tartar, in crystals Free. Cream of Tartar, n.e.s 20 per cent. Crochet cotton, on spools or tubes, or in balls.. 25 " Crochet needles or hooks and knitting needles of any material or kind 30 Crocks, earthenware or stoneware 30 " Crocus composition (oxide of iron) for buffing or polishing metals 25 " Crowbars 30 Crowns for watch cases 25 Crucibles, plumbago or clay Free. Cryolite or kryolite, mineral Cubic nitre, or nitrate of soda " Cucumbers, green 25 per cent. Cudbear and archill, extract of. Free. Cues, cue racks and cue tips 35 per cent. Cuff buttons or studs, not being jewellery 35 Cuff buttons or studs, jewellery 30 " Cuffs, cotton, linen, xylonite, celluloid or xyolite 35 69 Cultivators 20 per cent. Cummin seed, crude Free. Cups and other prizes, won in bona fide com- . petitions " Curd knives 30 per cent. Curling stones Free. Curling tongs 30 per cent. Currants, dried 1 cent per Ib. Currants, green, the weight of the package to be included in the weight for duty 2 cents per Ib. Currant bushes 20 per cent. Curry combs and curry cards 30 Curry powder 25 Curtain poles 3.0 Curtain pole ends, rings and brackets 30 Curtains, bamboo 30 Curtains when made up, trimmed or untrim- med 35 Cutch or gambier Free. Cutlery, viz. : Carvers, knives and forks of steel, butcher and table steels, oyster, bread, kitchen, cooks', butcher, shoe, far- rier, putty, hacking and glaziers' knives, cigar knives, spatulas or palette knives, razors, erasers or office knives, pen, pocket, pruning, sportsmen's or hunters' knives, manicure files, scissors, trimmers; barbers', tailors', and lamp shears, horse and toilet clippers, and all like cutlery, plated or not, n.o.p. When any of the above articles are imported in cases or cabinets, the cases or cabinets shall be dutiable at the same rate as their contents 30 per cent. Cutlery, viz. : Knife blades or blanks, and table forks of iron or steel in the rough, not handled, filed, ground or otherwise manu- factured 10 " Cutters. See Carriages 35 " Cuttle fish bone, crude, not manufactured, burned, calcined, ground or steamed Free. Cyanide of potassium " 70 DUTY. Cyanogen or compound of bromine and potas- siumjfor reducing metals in mining opera- tions Free. Cyclometers and pedometers 25 per cent. D Dal 20 per cent. Damask of cotton, colored 35 " Damask of linen, stair linen, diaper, napkins, doylies, table and tray cloths, sheets, quilts, towels, and like articles of linen or cotton, or of linen and cotton combined, made up or not, n.o.p 30 " Dammar Gum Free. Darning needles 30 pe*r cent. Dates 25 Deals. See Lumber. Decalcomanie, or transfer pictures 20 per cent. Decanters, glass 30 " Degras and oleo stearine Free. Demijohns, earthenware or stoneware 30 per cent. Demijohns, glass, empty or filled 30 " Dental engines Free. Dental furnaces 30 per cent. Dental and surgical instruments (not being furniture) and surgical needles Free. Derricks, n.e.s 25 per cent. Desiccated cocoanut, sweetened or not 5 cents per Ib. Desks, fancy writing 35 per cent. Dextrine, or British gum 10 " Diamonds, unset, or diamond dust or bort, and black diamonds for borers Free. Diamond drills, for prospecting for minerals, not to include motive power " Diaper, linen or cotton 30 per cent. Dice, bone 20 Diggers, post hole, n.e.s .^ 25 " Dogs for the improvement of stock, under re- gulations made by the Treasury Board and approved by the Governor-in-Council Free. Dogs, n.e.s 20 per cent. 71 DUTY. Dolls, of all kinds and materials 35 per cent. Doylies, linen or cotton 30 " Drafts, unsigned 35 " Dragons' blood Free. Drain pipes, sewer pipes, chimney linings or vents, chimney tops, and inverted blocks, glazed or unglazed, and earthenware tiles... 35 per cent. Drain tiles, unglazed 20 ' Drawings, n.e.s 20 Drays, freight waggons, sleighs and similar vehicles 25 Dress sleeve protectors or shields 35 Driers, liquid and Japan, n.e.s. 20c. per gal. and 20 Drills, diamond, for prospecting for minerals, not to include motive power Free. Drills, hand, as tools 30 per cent. Drills, viz. : Seed drills 20 Drugs, crude, such as barks, beans, berries, flowers, roots, balsams, bulbs, fruits, insects, grains, gums and gum resins, herbs, leaves, nuts, fruits and stem seeds any of the fore- going which are not edible and in a crude state and not advanced in value by refining or grinding or any other process of manu- facture and not otherwise provided for Free. Drugs, viz. : Acetanilid, antifebrin, antipyrine, analgesin, analgen, antithermin, aristol, aseptol, coumarin, chloralamide, cloride of ethyl, creosotal, diastase, exalgen, euphorin, formalhyde, formalin, guaiacol, gaduol, heliotropine, hypnone, hypnal, ichthyol, iodal, lycetol, lactophenin, morrhuol, oil of tar, phenacetin, phenylacet amide, piper- azin, pyrazole, preservalin, resorcin, salol, salophen, soziodol, strophanthine, spermin, solacetol, somatose, savaline, terpin hy- drate, trional .". 20 per cent. Drugs, n.e.s 20 " Drugs, compounded. See Proprietary Medicines. Dry plates, photographic 30 per cent. Duck, cotton, grey or white 22^ " Duck, cotton, printed, dyed or coloured 35 " 72 DUTY. Duck, linen 25 per cent. Duck for belting and hose, when imported by manufacturers of such articles for use in the manufacture thereof in their own factories ; and canvas or fabric, not frictionized, for the manufacture of bicycle tires when im- ported by the manufacturers of bicycle tires for use exclusively in the manufacture of bicycle tires in their own factories Free. Dulse, in natural state Free. Dust, brass, iron or steel 20 per cent. Dust, marble 20 " Dutch or schlag metal leaf. 25 " Dyeing or tanning articles, in a crude state, used in dyeing or tanning, n.e.s.; berries for dyeing or used for composing dyes : tur- meric, nut galls and extracts thereof; lac, crude, seed, button, stick and shell ; indigo, indigo paste and extract of, and indigo auxiliary or zinc dust ; persis, or extract of archill and cudbear ; terra japonica, gam bier or cutch, extract of logwood, fustic, oak and .oak bark and quebracho ; camwood and sumac and extract thereof, tanners' bark, hemlock bark and oak bark ; ground logwood, ground fustic, patent prepared dyes, and ground oak bark; iron liquor, solutions of acetate or nitrate of iron for dyeing and calico printing; madder and munjeet, or Indian madder, ground or pre- pared, and all extracts of; red liquor, a crude acetate of aluminum prepared from pyroligneous acid, for dyeing and calico printing Free. Dyes, aniline and coal tar dyes, in bulk or pack- age of not less than one pound in weight... " Dyes, patent prepared " Dyes, n.e.s ,-r. 20 per cent. Dynamite, viz.: Nitro-glycerine, giant powder, nitro and other explosives 3 cents per Ib. Dynamos, electric 25 per cent. 73 E DUTY. Earth closets, wood '. 30 per cent. Earthenware and stoneware, viz.: Demijohns, churns or crocks 30 " Earthenware, viz.: China and porcelain ware, also earthenware and stoneware, brown or coloured and Rockingham ware, white granite or ironstone ware, "C.C." or cream-coloured ware, decorated, printed or sponged, and all earthenware, n.e.s...... 30 " Earthenware, viz.: Drain tiles, not glazed 20 " Earthenware, viz.: Drain pipes, sewer pipes, chimney linings or vents, chimney tops, and inverted blocks, glazed or unglazed, and earthenware tiles 35 "' Earthenware, viz.: Baths, tubs and wash- stands of earthenware, stone, cement or clay, or of other material, n.o.p 30 " Earthenware statuettes 35 " Easter and Christmas cards 20 " Edge tools, n.e.s 30 " Effects, settlers'. See Settlers' Effects. Effects, viz.: Apparel, wearing and other per- sonal and household effects, not merchan- dise, of British subjects dying abroad, but domiciled in Canada; books, pictures, family plate or furniture, personal effects and heirlooms left by bequest Free. Eggs 3 cents per doz. Egg albumen 20 per cent. Egg yolk Free. Elastic, round or flat, including garter elastic... 35 per cent. Elastic rubber thread Free. Elastic webbing 20 per cent. Electric apparatus, viz.: Carbons over six inches in circumference 15 " Electric apparatus, viz. : Lamp springs and glass bulbs for electric lights 10 " Electric apparatus, viz.: Lamps, side-lights and head-lights, lanterns, chandeliers, gas, coal or other oil fixtures and electric light fix- 74 DUTY. tures, or metal parts thereof, including lava or other tips, burners, collars, gal- leries, shades and shade holders 30 per cent. Electric apparatus, viz.: Telephone and tele- graph instruments, electric and galvanic batteries, electric motors, dynamos, genera- tors, sockets, insulators of all kinds; and electric apparatus, n.e.s 25 per cent. Electric bells and gongs 30 per cent. Electric light carbons and carbon points of all kinds, n.e.s 35 Electroplate, and gilt of all kinds, n.e.s 30 Electrotypes. See Stereotypes. Elemy gum Free. Elevator cars 30 per cent. Elixirs. See Proprietary Medicines. Embalming boards 30 per cent. Embossing machines. See Bookbinders' Ma- chines 10 Embroideries, white cotton 25 " Embroideries, n.e.s., laces, braids, fringes, cords, elastic, round or flat ; garter elastic, tassels and bracelets, n.o.p., braids, chains, cords, or other manufactures of hair, n.e.s. ; hand- kerchiefs of all kinds ; lace collars and all similar lace goods; lace nets and nettings of cotton, linen, silk or other material; shams, curtains, when made up, trimmed oruntrimmed 35 Embroidery and sewing silk 25 " Emery, in bulk, crushed or ground Free. Emery paper, or emery cloth, and sandpaper, glass or flint paper 25 per cent. Emery wheels and manufactures of emery 25 Enamelled agate or granite iron or steel hol- low-ware 35 Enamelled cloth for carriages 30 Enamelled iron or steel ware, n.e.s. ; iron or steel hollow-ware, plain black, tinned or coated; and nickel and aluminum kitchen or household hollow-ware, n.e.s 30 Enamel sizing and sizing cream 10 75 DUTY. Engraved plates, viz. : Plates engraved on wood, steel, or other metal, and transfers taken from the same, including engravers' plates of steel, polished, engraved or for engraving thereupon 20 per cent. Engravings, paintings and drawings, n.o.p 20 " Eno's fruit salts 25 " Entomological and botanical specimens Free. Envelopes, printed or not 35 per cent. Erasers or office knives, plated or not, n.o.p.... 30 " Esparto or Spanish grass, dried but not colour- ed or otherwise manufactured Free. Essences, viz. : Spirits and strong waters of any kind, mixed with any ingredient or in- gredients, as being or known or designated* as anodynes, elixirs, essences, extracts, lotions, tinctures or medicines, or medicinal wines (so called) , or ethereal and spirituous fruit essences, n.e.s $2.40 per gallon and 30 per cent. Essential oils 10 " Ether, viz. : Nitrous ether, sweet spirits of nitre and aromatic spirits of ammonia $2.40 per gallonand 30 Ether sulphuric 25 Evergreens, for decoration 20 Excelsior 25 Extracts, alcoholic, n.e.s. .$2. 40 per gallon and 30 Extract of coffee, n.e.s., or substitutes therefor of all kinds 3 cents per Ib. Extracts of logwood, fustic, oak and oak bark. Free. Extract of malt (non-alcoholic) , for medicinal and baking purposes 25 per cent. Extracts of meat and fluid beef not medicated.. 25 Eyeglasses and spectacles 30 " Eyeglass and spectacle frames, and metal parts thereof. 20 Eyelets, viz. : Shoe eyelets and shoe eyelet hooks ^ Free. Eyes, glass 20 per cent. F Fabric for bicycle tires. See Duck. 76 DUTY. Facings, foundry, of all kinds 25 per cent. Fancy boxes, etc. See Boxes. Fanning mills 25 per cent. Fans 35 " Farina. See Starch. Farm waggons, n.o.p 25 per cent. Farriers' knives, plated or not, n.o.p 30 " Fashion plates, tailors', milliners', and mantle- makers' Free. Faucets, brass, copper or iron, plated or not.... 30 per cent. Faucets, all wood 25 Feather beds and pillows ~ 30 Featherbone, plain or covered, in coils 20 Feathers, undressed 20 Feathers, n.e.s 30 Feed or fodder cutters. See Machinery 25 Felloes of hickory wood, rough sawn to shape only, or rough sawn and bent to shape, not planed, smoothed or otherwise manufac- tured Free. Felspar, viz. : Chalk stone, china or Cornwall stone, felspar and cliff stone, ground or un- ground Free. Felt, adhesive, for sheathing vessels " Felt cloth, n.e.s 35 percent Felt, pressed, of all kinds, not filled or covered by or with any woven fabric 20 " Fence posts Free. Fencing, viz. : Barbed wire " Fencing, viz. : Buckthorn strip fencing, woven wire fencing, and wire fencing of iron or steel, n.e.s 15 per cent. Fennel seed and Fenugreek seed, crude Free. Ferro-manganese, ferro-silicon, spiegeleisen 5 per cent. Ferrules of wire, iron, steel, or brass, plated or not, n.e.s 30 Fertilizers, compounded or manufactured 10 Fertilizers, uncompounded or unmanufactured, including phosphate rock, kainite or Ger- man potash salts, German mineral potash, bone dust, bone black or charred bone and 77 DUTY. boneash, fish offal or refuse, guano and other animal or vegetable manures Free. Fibre, Mexican, natural, and tampico or istle, and vegetable fibres " Fibre, vulcanized, in sheets 25 per cent. Fibre, viz. : Vulcanized fibre, kartavert, indur- ated fibre, and like material, and manu- factures of, n.e.s 25 " Fibrilla Free. Figs 25 per cent. Filberts, shelled 5 cents per Ib. Filberts, not shelled 2 File blanks 30 per cent. Files and rasps, n.e.s 30 " Files, (manicure, plated or not, n.o.p. When imported in cases or cabinets, the cases or cabinets shall pay same rate as contents 30 " Fillers. See Colours. Fillets of cotton and rubber, not exceeding seven inches wide, when imported by and for the use of manufacturers of card cloth- ing in their own factories Free. Films, viz. : Albumenized and other papers and films chemically prepared for photo- graphers' use 30 per cent. Filter paper, in sheets 25 " Firearms, viz.: Guns, rifles, including air guns and air rifles not being toys, muskets, can- nons, pistols, revolvers, or other firearms ; cartridge cases, cartridges, primers, percus- sion caps, wads, or other ammunition, n.o.p.; bayonets, swords, fencing foils and masks ; gun or pistol covers or cases, game bags, loading tools and cartridge belts of any material 30 Fire-brick and stove linings, n.e.s 20 " Fire-bricks for use in processes of manufacture, or for manufacturing purposes Free. Fire-brick for building or repairing furnace for gas works " Fire-brick for bakers' ovens " Fire-clay... " 78 DUTY. Fire-clay gas logs and fire-clay gas retorts 20 per cent. Fire-engines and fire extinguishing machines, including sprinklers for fire protection 35 " Firewood Free. Fire works of all kinds, firecrackers and torpedoes 25 per cent. Fish and other products of the fisheries of New- foundland, imported thence directly into Canada, until proclaimed otherwise by Governor-in-Council Free. Fish, viz. : Mackerel 1 cent per Ib. Herrings, pickled or salted y% Salmon, fresh Vfc " Salmon, pickled or salted 1 All other fish, pickled or salted, in barrels 1 Foreign caught fish, imported otherwise than in barrels or half-barrels, whether fresh, dried, salted or pickled, not specially enumerated or provided for by this Act 50 cents per 100 Ibs. Fish, smoked and boneless fish 1 cent per Ib. Codfish, shredded 1 Anchovies and sardines, packed in oil and otherwise, in tin boxes, measuring not more than five inches long, four inches wide, and three and one-half inches deep 5 cents per box. In half boxes, measuring not more than five inches long, four inches wide, and one and five-eighths deep 2^ cents per box. In quarter boxes, measuring not more than four inches and three-quarters long, three and one-half inches wide, and one and a quarter deep 2 cents per box. When imported in any other form 30 per cent. Fish, fresh or dried, n.e.s., imported in bar- rels or half-barrels 1 cent per Ib. Fish, preserved in oil, except Anchovies and Sardines .7 30 per cent. Salmon and all other fish, prepared or pre- served, including oysters, not specially enumerated or provided for in this Act. 25 " 79- DUTY. Oyster pails, tubs, etc. Pails manufactured in the United States in which oysters are imported are liable to duty the first time they are brought to Canada, but if they are properly branded by the Customs they may be sent to the United States, and on return entered free on identifica- tion on each subsequent importation. Oysters, seed and breeding, imported for the purpose of being planted in Canadian waters Free. Oysters, shelled, in bulk 10 cents per gall. Oysters, shelled, in cans not over one pint, including cans 3 cents per can. Oysters, shelled, in cans over one pint, and not over one quart, including the cans 5 cents per can. Oysters, shelled, in cans exceeding one quart in capacity, an additional duty of five cents for each quart or fraction of a quart of capacity over a quart, including the cans 5 cents per quart. Oysters in the shell .' 25 per cent. Packages containing oysters and other fish, n.o.p 25 " Oil, spermaceti, whale and other fish oils, and all other articles, the produce of the fisheries, not specially provided for.. 20 The whole or part of the duties hereby imposed upon fish and other products of the fisheries may be remitted as respects either the United States or Ne wfoundland, or both, upon proclamation of the Gover- nor-in-Council, which may be issued when- ever it appears to his satisfaction that the Governments of the United States and Newfoundland, or either of them, have made changes in their tariffs of duties im- posed upon articles imported from Canada, in reduction or repeal of the duties in force in the said countries respectively. Fishing fly books 30 per cent. 80-- DUTY. Fishing rods 30 per cent. Fish hooks, for deep sea or lake fishing, not smaller in size than number 2*0; bank, cod, pollock and mackerel fish lines ; and mackerel, herring, salmon, seal, seine, mul- let, net and trawl twine in hanks or coil, barked or not in variety of sizes and threads including gilling thread in balls, and head ropes, barked marline, and net morsels of cotton, hemp or flax, and deep sea fishing nets or seines, when used exclu- sively for the fisheries, and not to include hooks, lines or nets commonly used for sportsmen's purposes ) Free. Fish hooks, trawls, trawling spoons, fly hooks, sinkers, swivels and sportsman's fishing bait, n.e.s 30 per cent. Fish lines, sportsman's 30 '" Fish nets and seines, n.o.p 30 per cent. Fish offal or refuse, for fertilizers, uncom- pounded or unmanufactured Free. Fish plates and tie plates, railway $8.00 per ton. Fish pumice 20 per cent. Fish skins Free. Fish sounds 20 per cent. Flags, bunting or cotton 35 Flagstones, dressed 20 Flagstones, not hammered or chiselled 15 Flannelettes, coloured, n.o.p 35 Flannels, wool, n.e.s 35 Flasks, glass 30 Flax fibre and flax tow Free. Flax seed " Flax seed oil. See Linseed oil. Flax yarn. See Jute yarn. Flax, viz.: All manufactures of hemp, flax or jute, n.e.s., or of flax, hemp and jute com- bined r. 25 per cent. Flint, flints and ground flint stones Free. Flint, glass, sand and emery paper or cloth 25 per cent. Flooring, viz.: Mosaic flooring of any material. 30 " 81 DUTY. Florist stock, viz.: Palms, bulbs, corms, tubers, rhizomes, araucaria, spiraea and lilies othe valley Free. Flour, viz.: Dutiable breadstuffs, grain and flour and meal of all kinds, when damaged by water in transit, twenty per cent, ad valorem on the appraised value, such appraised value to be ascertained as pro- vided by sections 58, 70, 71, 72, 73, 74, 75 and 76 of the Customs Act 20 per cent. Flour, viz.: Buckwheat meal or flour *4 cent per Ib. Flour, corn, viz.: Corn starch or flour, and all preparations having the quality of starch, the weight of the packages to be included in the weight for duty 1^ cents per Ib. Flour, viz.: Corn flour, when found to contain all the properties of the corn or corn meal, less the bran and other parts, removable by bolting only, and not capable of being used as starch without further change 20 per cent. Flour, rice and sago 25 per cent. Flour, rye, including the duty on the barrel. 50 cents per bbl. Flour, wheat, including the duty on the barrel. 60 cents per bbl. Flower bulbs Free. Flowers, artificial 25 per cent. Flowers, cut, n.e.s 20 " Flowers (crude drug). See Drugs Free. Fluid beef and meat extracts, not medicated 25 per cent. Fluor spar 20 Fly books and parts thereof, n.o.p 30 Fly paper 35 Foils and masks, fencing 30 " Folders, advertising 15 cents per Ib. Folding machines. See Bookbinders' Machines 10 per cent. Foliae digitalis root, unground Free. Foot Grease, being the refuse of cotton seed after the oil has been pressed out, but not when treated with alkalies Free. Forges, portable 25 per cent. Forgings of iron or steel, of whatever shape or size, or in whatever stage of manufacture, n.e.s.; and steel shafting, turned, compressed 82 DUTY. or polished; and hammered iron or steel bars or shapes, n.o.p 30 per cent. Forks, pronged, hay, manure, etc 25 " Forks, viz. : Knife blades or blanks, and table forks of iron or steel in the rough, not handled, filed, ground, or otherwise manu- factured 10 Forks, table, of steel, plated or not, n.o.p 30 " Forms or figures, display 30 " Forms, blank 35 " Fossils Free. Foundry facings of all kinds 25 per cent- Fowls, domestic, pure bred, for the improve- ment of stock, homing or messenger pigeons, and pheasants and quail Free. Frames, clasps and fasteners for purses and chatelaine bags or reticules not more than 7 inches in width, when imported by the manufacturers of purses and chatelaine bags or reticules, for use in the manufacture there- of in their own factories 20 per cent. Frames, viz. : Picture and photograph frames of any material 30 Freezers, ice cream 30 " Frillings and flounces 35 " Fringe, bullion or gold Free. Fringes 35 per cent. Frogs, switches, crossings and intersections for railways 30 per cent. Fruit, viz. : Apples, dried, desiccated or evaporated; dates, figs and other dried, desiccated or evaporated fruits, n.e.s 25 Fruit, viz. : Apples, green, including the duty on the barrel 40 cents per bbl. Fruit, viz. : Bananas, plantains, pineapples, pomegranates, guavas, mangoes and shad- docks ; and wild blueberries, wild straw- berries and wild raspberries Free. Fruit, viz. : Blackberries, gooseberries, rasp- berries, strawberries, cherries and currants, n.e.s., the weight of the package to be in- cluded in the weight for duty 2 cents per Ib. 83 DUTY. Fruit, viz. Fruit, viz. Fruit, viz. Fruit, viz. Cranberries, plums and quinces 25 per cent. Green grapes 2 cents per Ib Green pears and all other, n.e.s 20 per cent. Jellies, jams and preserves, n.e.s. 3^ cents per Ib. Fruit, viz. : Peaches, n.o.p., the weight of the package to be included in the weight for duty 1 cent per Ib. Fruit, viz. : Prunes, including raisins, dried currants and California or silver prunes.... 1 cent per Ib. Fruit, in air-tight cans or other packages, the weight of the cans or other packages to be included in the weight for duty 2*4 cents per Ib. Fruit and stemseeds, crude. See Drugs Free. Fruit, preserved in brandy or other spirits $2 per gall. Fruit jars and preserve jars, glass 30 per cent. Fruit juice, viz. : Lime juice, crude only Free. Fruit juices and lime juice, fortified with or con- taining not more than 25 per cent, of proof spirits 60 cents per gall. Fruit juices and lime juice, containing more than 25 percent, ol proof spirits $2 per gall. Fruit juices, viz. : Lime fruit and other fruit syrups and fruit juices, n.o.p 20 per cent. Fruit syrups. See Fruit Juices. Fullers' earth, in bulk only, not prepared lor toilet or other purposes Free. Fullers' earth, prepared for toilet purposes 30 per cent. Fur caps, hats, muffs, tippets, capes, coats, cloaks and other manufactures of fur, n.o.p. 30 " Fur jackets, lined with satin 30 " Furnaces, dental 30 " Furnaces, for heating buildings 25 " Furs, hatters', not on the skin Free. Furs, viz. : Astrakhan or Russian hare skins and China goat plates or rugs, wholly or partially dressed, but not dyed Free. Fur skins, of all kinds, not dressed in any manner Free. Fur skins, wholly or partially dressed 15 per cent. Fur skins, wholly or partially dressed, not pro- vided for in the free list, and sewn only into plates without being fashioned, lined or otherwise advanced in manufacture 15 " 84 DUTY. Fur trimmings, with cord or braid edge 35 per cent. Fur trimmings, n.e.s 30 " Furniture, viz. : House, office, cabinet or store furniture of wood, iron, or other material, in parts or finished; wire screens, wire doors and wire windows; cash registers; window cornices and cornice poles of all kinds; hair, spring and other mattresses, bolsters and pillows, including furniture springs and carpet sweepers 30 " Fuses, electric or platinum, consisting of a length of covered wire, connected with a detonator 30 " Fuse, n.e.s 20 " Fustic, extract of, and ground fustic JPree. Q Galvanic and electric batteries 25 per cent. Galvanized ironware, viz. : Tinware, plain, japanned or lithographed, and all manu- factures of tin, n.e.s., and manufactures of galvanized sheet iron or of galvanized sheet steel, n.o.p 25 " Galvanized iron boilers (for house use) 30 " Galvanized iron stove pipes and elbows, made of sheet iron and then galvanized 30 " Galvanized iron stove pipes and elbows, made of galvanized sheet iron 25 " Gambier or cutch Free. Game and poultry, canned 25 per cent. Game and poultry, n.o.p 20 " Game bags of any mateiial 30 " Games o? cards, such as Old Maid, Authors, etc., n.e.s 35 " Gannister and sand Free. Garden shears, not pruning 30 per cent. Gas, carbonic acid 20 " Gas, coal or other oil fixtures, and electric light fixtures, or metal parts thereof, including lava or other tips, burners, collars, gal- leries, shades and shade holders ,,,,,,,.,,. 30 K 85 DUTY. Gas logs and gas retorts of fire clay 20 per cent. Gas meters 35 u Gasolene. See Oils. Gas stoves i 25 per cent. Gas, water and soil pipes of cast iron $8 per ton. Gauzes, prepared for surgical dressings 20 per cent. Gedda gum 4 Free. Gelatine 25 per cent. Generators, electric 25 " Gentian root, unground Free. German and Nevada silver, and nickel silver, manufactures of, n.e.s., plated 30 per cent. German and Nevada silver, and nickel silver, manufactures of, n.o.p., not plated 25 " German and nickel silver, in ingots, blocks, bars, strips, sheets or plates, unmanufactured Free. German potash salts and German mineral pot- ash, for fertilizers, uncompounded and un- manufactured Free. Gigs. See Carriages. Gilders' whiting, and Paris white Free. Gin. See Spirits. Ginger ale 20 per cent. Ginger, candied ^ cent per Ib. and 35 Ginger, preserved 30 " Ginger, ground 25 " Ginger, unground 12V " Ginseng root, unground Free. Glass bulbs for electric lights 10 per cent. Glass demijohns or carboys, empty or filled, bottles, decanters, flasks, phials, glass jars and glass balls, lamp chimneys, glass shades or globes, cut, pressed or moulded crystal or glass tableware, decorated or not, and blown glass tableware 30 per cent. Glass, viz.: Bent plate or other sheet glass, and all other glass, and manufactures of glass, n.o.p 20 " Glass, viz. : Common and colorless window glass, and plain-colored, opaque, stained or tinted, or muffled glass, in sheets 20 " 86 DUTY. Glass, viz. : German looking-glass plate (thin plate,) unsilvered or for silvering 20 per cent. Glass, viz. : Ornamental, figured, and enamelled coloured glass, vitrified or painted, chipped, figured, enamelled, and obscured white glass; stained glass windows, and memorial or ornamental window glass, n.o.p., and rough rolled plate glass 30 " Glass, viz.: Plate glass, not bevelled, in sheets or panes, not exceeding twenty-five square feet each, n.o.p 25 " Glass, viz.: Plate glass, not bevelled, in sheets or panes, n.e.s 35 " Glass, viz.: Plate glass, bevelled, in sheets or panes, n.o.p 35 " Glass, viz.: Silvered glass, bevelled or not, and framed or not 35 " Glass Christmas tree ornaments, fancy (file 40993 of 1898) 20 Glass eyes 20 " Glass or flint paper, sand paper and emery paper or cloth 25 " Glass prisms, used on chandeliers, etc (file 40993 of 1898) 20 Glass stoppers 20 " Glass syringes 20 " Glass vases 20 " Glauber salts 20 Glaziers' diamonds, set in brass, steel or iron... 30 Glaziers' knives, plated or not, n.o.p 30 " Globes, geographical, topographical and astronomical Free. Globes or shades, glass 30 per cent. Gloves and mitts of all kinds 35 Glove boxes 35 " Glove fasteners, metal Free. Glove leathers, tanned or dressed, coloured or uncoloured, when imported by glove manu- facturers for use in their own factories in the manufacture of gloves 10 per cent. 87- DUTY. Glucose or grape sugar, glucose syrup, and corn syrup, or any syrups containing any admix- ture thereof. % cent per Ib. Glue, liquid, powdered or sheet, and mucilage.. 25 per cent. Gluten flour and special diabetic food 20 " Glycerine, when imported by manufacturers of explosives, for use in the manufacture thereof in their own factories 10 " Glycerine, n.e.s 20 Goldbeaters' moulds and skins Free. Gold bullion, in bars, blocks, ingots, drops, sheets or plates, unmanufactured " Gold coin " Goldfish 20 per cent. Gold and silver, viz. : Manufactures of gold and silver, and all other articles, n.e.s., commercially known as jewellery 30 * ' Gold, silver and aluminum leaf, Dutch or schlag metal leaf; brocade and bronze powders and gold liquid paint : 25 " Gold and silver sweepings Free. Gold pens 25 per cent. Gongs and bells, n.e.s ':. 30 " Gooseberries, weight of the package to be in- cluded in the weight for duty 2 cents per Ib. Gooseberry bushes 20 per cent. Grain crushers 25 " Grains (crude drug). See Drugs Free. Grain, viz.: Dutiable breadstuffs, grain and flour and meal of all kinds, when dam- aged by water in transit, twenty per cent. ad valorem on the appraised value, such appraised value to be ascertained as pro- vided by sections 58, 70, 71, 72, 73, 74, 75 and 76 of the Customs Act 20 per cent. Granite. See Marble. Granite ironware. See Enamelled- ware. Grapes 2 cents per Ib. Grape vines 20 per cent. Graphophones and gramophones 25 " Grass, Manilla, Esparto or Spanish, and other grasses, and pulp of, including fancy 88 DUTY. grasses, dried but not coloured or other- wise manufactured Free. Grass plaits. See Plaits " Grass seed. See Seeds. Gravels Free. Grease, axle 25 per cent. Grease, lubricating, n.e.s 25 " Grease, rough, the refuse of animal fat, for the manufacture of soap and oils only Free. Grindstones, not mounted, and not less than 36 inches in diameter -. 15 per cent. Grindstones, n.e.s 25 " Grommets 30 " Grub hoes 25 " Guano, and other animal and vegetable man- ure, uncompounded and unmanufactured... Free. Guavas " Gum, British, dextrine, sizing cream and enamel sizing 10 per cent. Gum chicle or sappato gum, crude Free. Gum chicle or sappato gum, n.e.s 20 per cent. Gums, viz.: Amber, Arabic, Australian, copal, dammar, elemy, kaurie, mastic, sandarac, Senegal, shellac; and white shellac in gum or flake, for manufacturing purposes; and gum tragacanth, gum gedda and gum bar- berry Free. Gums, chewing, sweetened.... MJ cent per Ib. and 35 per cent. Gums, chewing, not sweetened 20 Gum and gum resins (drug). See Drugs Free. Gum paste ornaments, unsweetened 20 per cent. Gum paste ornaments, sweetened V 2 cent per Ib. and 35 " Gum tickets.... 35 Gun blocks, rough hewn or sawn only Free. Gun covers ojjfeases 30 per cent. Gunpowder. See Powder. Gunny bags ....~, 20 per cent. Gunny cloth 25 " Guns, rifles, including air guns and air rifles not being toys, muskets, cannons, pistols, re- volvers, or other firearms ; cartridge cases, 89 DUTY. cartridges, primers, percussion caps, wads, or other ammunition, n.o.p. ; bayonets, swords, fencing foils and masks ; gun or pistol covers or cases, game bags, loading tools and cartridge belts of any material.... 30 per cent. Guns, tourists'. See Tourists' Outfits. Gut, viz.: Cat gut or gut cord, for musical in- struments ; and cat gut or worm gut, un- manufactured, for whip and other cord Free. Guttapercha, crude " Guttapercha, manufactures of. See India Rubber. Gypsum. See Plaster of Paris. Gypsum, crude (sulphate of lime) Free. H Hacking knives, plated or not, n.o.p 30 per cent. Haddies, smoked 1 cent per Ib. Hair braids, chains, cords or other manufac- tures of hair, n.e.s 35 per cent. Hair brushes 25 per cent. Hair brush pads < Free. Hair clippers 30 per cent. Haircloth, of all kinds 30 " Hair, cleaned or uncleaned, but not curled, dyed or otherwise manufactured Free. Hair, curled or dyed 20 per cent. Hair, horse, not further manufactured than simply cleaned and dipped or dyed, im- ported by manufacturers of hair cloth for use in the manufacture of such article in their own factories Free. Hair oils, pomatums and pastes, and all other perfumed preparations, n.o.p., used for the hair, mouth and skin (non-alcoholic) 30 per cent. Hair pins and hat pins, jewellery 30 " Hair pins made of metal wire 30 " Hair pins, two prong, plain, made of horn, shell or celluloid, without fancy top 20 " Hair pins, rubber, two prong, plain, without fancy top 25 " Halterchains 30 " 90 DUTY. Hammers 30 per cent. Hammocks, lawn tennis nets, sportsmens' fish nets, and other articles manufactured of twine, n.o.p 30 " Hams, fresh 3 cents per Ib. Hams, salted, dried or smoked 2 " Handcarts 30 per cent. Handcuffs 30 Handkerchiefs, of all kinds 35 " Handkerchief boxes v 35 " Handle bolts .. Free. Hand scoops, brass or plated 30 per cent. Hand scoops, wood or tin 25 " Hardware, viz. : Builders', cabinet-makers', upholsterers', harness-makers', saddlers', and carriage hardware, including butt- hinges, locks, curry combs or curry cards, horse-boots, harness and saddlery, n.e.s 30 Harness and leather dressing 25 Harness and saddlery, n.e.s 30 Harness-makers' and saddlers' hardware, n.e.s. 30 Harness soap 25 Harps, musical instruments 30 Harrows 20 Harvesters 20 Hatchets 30 Hat boxes, valises, carpet bags and trunks, n.o.p 30 Hat covers, rubber. See India rubber. Hat pins and hair pins (jewellery) 30 per cent. Hats, caps and bonnets, n.e.s., and hat, cap and bonnet shapes 30 " Hats and caps, fur 30 " Hatters' bands (not cords) , bindings, tips and sides, hat sweats and linings, both tips and sides, when imported by hat and cap manu- facturers for use in the manufacture of these articles only in their own factories Free. Hatters' furs, not on the skin M " Hatters' irons, plated or not 25 per cent. Hatters' plush, silk or cotton Free. Hay $2 per ton. Hay knives, n.e.s 25 per cent. 91 DUTY. Hay rakes, n.e.s 25 per cent- Hay tedders 25 Heading bolts, n.e.s Free. Heading, rough hewn or sawn only " Health food, cold blast whole wheat, flour and wheat, pearled wheat and oats, granulated oats and barley, universal food, pea and bean flour, bran flour, bran food, pearled corn meal, white wheat gluten 20 per cent. Hemlock bark Free. Hemlock bark, extract of. 20 per cent. Hemp, undressed Free. Hemp seed, when in bulk or in large parcels 10 per cent. Hemp seed, when put up in small papers or parcels 25 " Hemp, manufactures of. See Jute. Hemp paper, etc. See Paper. Hemp rags Free. Hemp yarn. See Jute yarn. Herbs (drugs). See Drugs Free. Herring, kippered, preserved in oil 30 per cent. Herring, kippered, preserved or prepared (not in oil) 25 Hides and skins, raw, whether dry, salted or pickled, and raw pelts Free. Hinges, T and strap hinges and hinge blanks of all kinds, n.e.s % cent per Ib. and 25 per cent. Hinges, viz. : Butt-hinges, n.e.s 30 " Hoes, n.e.s 25 " Hogs, living; 1^/2 cents per Ib. Hollo w-ware, viz. : Agate, granite or enamell- ed iron or steel hollow-ware 35 per cent. Hollow-ware, viz. : Enamelled iron or steel ware, n.e.s. ; iron or steel hollow-vteire, plain black^ tinned or coated; and nickel and aluminum kitchen or household hol- low-ware, n.e.s 30 " Hollowware, viz. : Tinware, plain, japanned or lithographed, and all manufactures of tin, n.e.s, and manufactures of galvanized sheetiron or of galvanized sheet steel, n.o.p. 25 " Holly twigs 20 92 DUTY. Honey, in comb or otherwise, and imitations thereof 3 cents per Ib. Hoof ointment 25 per cent. Hoofs, horn strips, horn and horn tips, in the rough, not polished or otherwise manufac- tured than cleaned Free. Hooks and eyes, iron, brass or plated 30 per cent. Hoop iron, not exceeding three-eighths of an inch in width and being No. 25 gauge or thinner, used for the manufacture of tubular rivets Free. Hoop-skirts 35 per cent. Hops 6 cents per Ib. Hop poles Free. Horn and horn tips, horn strips, and hoofs, in the rough, not polished or otherwise manu- factured than cleaned ". Horn, manufactures of, n.o.p 20 per cent. Horse and toilet clippers, plated or not, n.o.p.. 30 " Horse boots, n.e.s 30 " Horse clothing of jute, shaped or otherwise manufactured 30 " Horse clothing, woollen, shaped 35 " Horse-hair not further manufactured than simply cleaned and dipped or dyed, import- ed by manufacturers of hair cloth for use in ttye manufacture of such article in their own factories Free. Horse, mule and ox shoes and horse shoe nails. 30 per cent. Horse netting 30 " Horse powers 25 " Horses, n.e.s 20 Horses, cattle, sneep, swine and dogs, for the improvement of stock, under regulations made by the Treasury Board, and approv- ed by Governor-in-Council Free. Horse radish root, green or evaporated 25 per cent. Hose, linen 25 " Hose, rubber or gutta-percha, and cotton or linen hose lined with rubber 35 '* Hose supporters made of elastic webbing 35 93 DUTY. Hosiery, viz. : Knitted goods, n.e.s., under- shirts and drawers, and hosiery of all kinds, n.e.s 35 per cent. Hosiery, viz.: Socks and stockings of all kinds 35 " Hubs for wheels, rough hewn or sawn only Free. Hubs, spokes and felloes, finished, for farm and freight waggons, carts, drays and similar vehicles, n.e.s 25 per cent. Hubs, spokes and felloes, finished, for buggies, carriages, pleasure carts an 1 It II ft 3