».n 
 
 ^ 
 
 '^, 
 
 
 ^ 
 
 ^ nO* 
 
 ■^W' 
 
 ^^'' 
 
 IMAGE EVALUATION 
 TEST TARGET (MT-3) 
 
 A 
 
 /, 
 
 
 
 :/. 
 
 f/. 
 
 
 ^ 
 
 ^ 
 
 1.0 
 
 ■m 
 
 2.2 
 
 I.I 
 
 
 IM 
 
 1.8 
 
 1.25 
 
 M 1116 
 
 V] 
 
 % 
 
 A^ 
 
 
 ^^- ^ # 
 
 Photographic 
 
 Sciences 
 Corporation 
 
 4^ 
 
 
 SS 
 
 
 
 \J 
 
 -^^ .A <<^'* 
 
 :;3 WEST MAIN ^TREET 
 
 WEBSTER, N.Y. 14580 
 
 (716) 872-4503 
 
y^^' 
 
 
 i/x 
 
 :4 
 
 CIHM/ICMH 
 
 Microfiche 
 
 Series. 
 
 CIHM/ICMH 
 Collection de 
 microfiches. 
 
 Canadian Institute for Historical Microreproductions / Institut Canadian de microreproductions historiques 
 
Technical and Bibliographic Notes/Notes techniques et bibliographiques 
 
 The Institute has attempted to obtain the best 
 original copy available for fiCming. Features of this 
 copy which may be bibliographically unique, 
 which may alter any of the images in the 
 reproduction, or which may significantly change 
 ':he usual method of filming, are checked below. 
 
 B 
 
 n 
 a 
 
 a 
 
 n 
 
 n 
 
 Coloured covers/ 
 Couverture de couieur 
 
 Covers damaged/ 
 Couverture endommagda 
 
 Covers restored and/or laminated/ 
 Couverture restaur^e et/r-j peilicul^e 
 
 Cover title missing/ 
 
 Le titre de couverture mar 
 
 je 
 
 n 
 
 n 
 
 Coloured maps/ 
 
 Cartes gdographiques er. couieur 
 
 Coloured ink (i.e. other than blue or black)/ 
 Encre de couieur (i.e. autre que bleue ou noire) 
 
 Coloured plates and/or illustrations/ 
 Planches et/ou illustrations en couieur 
 
 Bound with other material/ 
 Reiii avec d'autres documents 
 
 Tight binding may cause shadows or distortion 
 along interior margin/ 
 
 Lareliure serree peut causer de i'ombre ou de la 
 distorsion ie long de la marge intdrieure 
 
 Blank leaves added during restoration may 
 appear within the text. Whenever possible, these 
 have been omitted from filming/ 
 II se peut que certaines pages blanches ajoutdes 
 lors dune restauration apparaissent dans le texta, 
 mais, lorsque cela dtait possible, ces pages n'ont 
 pas ixi filmdes. 
 
 Additional comments:/ 
 Commentaires suppldmentaires: 
 
 L'lristitut a microfilmd le meilleur exemplaire 
 qu'il lui a ett possible de se procurer Les details 
 de cet exemplaire qui sont peut-etre uniques du 
 point de vue bibliographique, qui peuvent modifier 
 une image rej. roduite, ou qui peuvent exiger une 
 modification dans la m^thode normale de filmage 
 sont indiqu^s ci-dessous. 
 
 n~| Coloured pages/ 
 
 Pages de couieur 
 
 Pages damaged/ 
 Pages endommag^es 
 
 Pages restored and/oi 
 
 Pages restaur^es et/ou peiliculees 
 
 Pages discoloured, stainpd or foxei 
 Pages ddcolorees, tachet^es ou piquees 
 
 I I Pages damaged/ 
 
 I I Pages restored and/or laminated/ 
 
 r~~] Pages discoloured, stained or foxed/ 
 
 □ Pages detached/ 
 Pages ddtachees 
 
 HShowthrough/ 
 Transparence 
 
 □ Quality of print varies/ 
 Quality inigale de {'impression 
 
 □ Includes supplementary material/ 
 Comprend du materiel supplemen 
 
 upplementaire 
 
 I I Only edition available/ 
 
 Seule Edition disponible 
 
 □ Pages wholly or partially obscured by errata 
 slips, tissues, etc., have been refilmed to 
 ensure the best possible image/ 
 Les pages totalement ou partiellement 
 obscurcies par un feuillet d'errata, une pelure. 
 etc., cnt 6s6 film6es it nouveau de facon a 
 obtenir la meilleure image possible. 
 
 This item is filmed at the reduction ratio checked below/ 
 
 Ce document est film* au taux de reduction indiqu* ci-dessous. 
 
 1UX 
 
 _„._ 
 
 _^l^_ 
 
 F""i^ 
 
 14X 
 
 
 
 F"i^¥>^ 
 
 18X 
 
 
 
 
 22X 
 
 
 
 26X 
 
 
 
 30X 
 
 
 
 .—1 
 
 
 
 
 
 
 7 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 12X 
 
 
 
 
 16X 
 
 
 
 
 20X 
 
 
 
 
 24X 
 
 
 
 28X 
 
 
 32X 
 
The copy filmed here has been reproduced thanks 
 to the generosity of: 
 
 Library of the Public 
 Archives of Canada 
 
 The images appearing here are the best quality 
 possible considering the condition and legibility 
 of the original copy and in keeping with the 
 filming contract specifications. 
 
 Original copies in printed paper covers are filmed 
 beginning with the front cover and ending on 
 the last page with a printed or illustrated impres- 
 sion, or the back cover when appropriate. All 
 other original copies are filmed beginning on the 
 first page with a printed or illustrated impres- 
 sion, and ending on the last page with a printed 
 or illustrated impression. 
 
 The last recorded frame on each microfiche 
 shall contain the symbol -^ (meaning "CON- 
 TINUED"), or the symbol V (meaning "END"), 
 whichever applies. 
 
 Maps, plates, charts, etc., may be filmed at 
 different reduction ratios. Those too large to be 
 entirely included In one exposure are filmed 
 beginning in the upper left hand corner, left to 
 right and top to bottom, as many frames as 
 required. The following diagrams illustrate the 
 method: 
 
 L'exemplaire filmtS fut reproduit grdce d la 
 g6n6rosit6 de: 
 
 La bibliothdque des Archives 
 publiques du Canada 
 
 Les images suivantes ont 6t6 reproduites avec le 
 p.us grand soin, compte tenu de la condition et 
 de la nettet6 de l'exemplaire film6, et en 
 conformity avec les conditions du contrat de 
 filmage. 
 
 Les exemplaires originaux dont la couverture en 
 papier est imprimde sont film6s en commenpant 
 par le premier plat et en terminant soit par la 
 dernidre page qui comporte une empreinte 
 d'impression ou d'illustration, soit par le second 
 plat, salon le cas. Tous les autres exemplaires 
 originaux sont filmds en commenpant par la 
 premidre page qui comporte une empreinte 
 d'impression ou d'illustration et en terminant par 
 la dernidre page qui comporte une telle 
 empreinte. 
 
 Un des symboles suivants apparaitra sur la 
 dernidre image de cheque microfiche, selon le 
 cas: le symbols — ^ signifie "A SUIVRE", le 
 symbols V signifie "FIN". 
 
 Les cartes, planches, tableaux, etc., peuvent Stre 
 filmds d des taux de reduction ^iffdrents. 
 Lorsque le document est trop grand pour dtre 
 reproduit en un seul cllchd, il est film6 & partir 
 de I'angle sup^rieur gauche, de gauche d drolte, 
 et de haut en bas, en prenant le nombre 
 d'images ndcessaire. Les diagrammes suivants 
 illustrent la mdthode. 
 
 1 
 
 2 
 
 3 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
^^^i^ 
 
 *mm 
 
 ;-^ 
 
 TARIFF OF CUSTOMS 
 
 OF THE 
 
 % 
 
 PRO\ INCK OF CANADA, 
 
 AS AMENDED 
 
 BY THE 
 
 .A.OT SS VICT., O.Al1*. 7e . 
 
 TORONTO : 
 JAMK8 BATN. STATIONER, KIN(J STRKET EAST. 
 
 1858. 
 
TARIFF OF CUSTOMS 
 
 OF THE 
 
 PROVINCE OF CANADA, 
 
 AS AMENDED 
 
 BY THE 
 
 -A.OT SS VICX., 0-A.I>. 7Q. 
 
 TORONTO ; 
 JAMES BAIN, STATIONER, KINO STREET BAST. 
 
 1858. 
 

AN ACT 
 
 To amend the Law relative to Duties of Custom>^ and oj 
 Excise, and to impose new Duties; aiv^ a duty on 
 Tavern Keepers. 
 
 [assented to 28th july. 1858.] 
 
 
 Whereas it is expedient to revise and consolidate tlie Customs 
 Tariff of this Province, by repealing the present duties ..nd impos- 
 ing others instead thereof, and otherwise to amend the Laws 
 relating to the Customs : therefore. Her Majesty, by and with the 
 advice and consent of the Legislative Council and Assemblv of 
 Canada, enacts as follows : 
 
 L The following Acts and parts of Acts are hereby repealed 
 that is to say: the second Section of the Act passed in the 
 twelfth year of Her Majesty's Reign, chaptered one. and intituled, 
 An Act to amend the Law relating to the Duties of Customs " 
 and the Schedule A to the said Act containing the Table of Duties 
 of Customs inwards, die Table of Exemptions and the Table of 
 Prohibitions,— the whole of the Act passed in the Session held in 
 the thirteenth and fourteenth years of Her Majestv's Reign chap- 
 tered five, and intituled, "An Ac to amend the Act imposing 
 Duties of Custo.iis,"— the first Section of the Act passed in the 
 sixteenth year of Her Majesty's Reign, chaptered eighty-five, and 
 intituled, "An Act further to amend the Laws relatinc^ to Duties 
 of Customs,"— the whole of the Act passed in the eightmith year 
 of Her Majesty's Reign, chaptered five, and intituled, " An Act 
 to amend the Acts imposing Duties of Customs," except the 
 eighth Section thereof,— the whole of the Act passed in the Ses- 
 sion held in the nineteenth and twentieth years of Her Majesty's 
 , Reign, chaptered ten, and intituled, " An Act to amend the Acts 
 imposing duties of Customs,"— and so much of any other part of 
 the said Acts or of any other Act or Law as is inconsistent with 
 this Act. 
 
 n. In lieu and instead of the Duties of Customs imposed by the 
 Acts above mentioned, and of all other Duties of Customs upon 
 goods, vvares and merchandise imported into this Province there 
 shall be raised, levied, collected and paid unto Her Majest'v Her 
 
AS ACT TO AMBM) THR LAW 
 
 Heirs anrl Successors, upon goods, wares and merchandise im- 
 ported into this Province, or taken out of warehouse for con- 
 sum[)tiou therein, the several Duties of Customs respectively 
 inserted, descriljed and set forth in the Table in the Schedule to 
 this Act annexed, intituled, " Table of Duties of ('ustoms In- 
 wards ;'' And the articles enumerated or mentioned in the Table 
 in the said Scdiedule, intituled, "Table of Free Goods," may be 
 imported or taken out of warehouse without payment of any 
 Duty of Customs under this Act; — And the articles enumerated 
 or mentioned in the Tal)le in the said Schedule, intituled, " Table 
 of Prohibitions," shall not be imported into this Province under 
 the penalty therein mentioned, and if imported shall bo forfeited 
 and forthwith destroyed : 
 
 Provided always, that nothing herein contained shiiU repeal 
 or affect the Act passed in the Session held in the thirteenth 
 and fourteenth years of Her Majesty's lleign, and intituled, "An 
 Act to impose a duty on Foreign Reprints of British Copyright 
 AYorks," or any duty imposed or to be imposed under it. 
 
 HI. The importation of goods exempt from duty under this 
 Act, and all matters relating there to, shall l)e subject to such 
 regulations as the frovernor in Council shall make for the pur- 
 pose of preventing fraud or al)use under pretext of such exemp- 
 tion, nor shall such exemption prevent the forfeiture of such 
 goods for any breach of the Customs Laws or of any regulations 
 lawfully made under them. 
 
 IV. is'othing in this Act shall [)re vent the effect of the two Acts 
 hereinafter cited, so as to charge any article with duty while it 
 is exempt from duty under either of them ; — but the fifth Section 
 of the said Act, passed in the eighteenth year of Her Majesty's 
 Reign, and intituled, " An Act to amend the Acts imposing 
 Duties of Customs," is repealed as aforesaid, and if under the 
 provisions of the Act passed in the eighteenth year of Her Ma- 
 jesty's Reign, and intituled, "An Act for giving effect on the 
 part of this Province to a certain Treaty between Her Majesty 
 and the United States of America," the Governor of this Province 
 shall at any time declare the suspension of the Treaty in the 
 said Act mentioned, then, while such suspension shall continue, 
 -the several articles mentioned in the Schedule to the said Act, 
 heing the growth and produce of the said United States, shall be 
 respectively subject to (he duties imposed on like articles by this 
 Act or by any other Act then in force, bu;: if no duty be so im- 
 posed, then they shall be admitted free : And if under the pro- 
 visions of the Act passed the Session held in the thirteenth and 
 fourteenth years of Her Majesty's Reign, and intituled, " An Act 
 to facilitate Reciprocal Free Trade between this Province and the 
 other British North American Provinces," the Governor in Coun- 
 cil shall at any time declar -^ that any article whatever when of 
 
 k^ 
 
RELATIVE TO IHTUKH OK CUSTOMS, AC. 
 
 the growth, produce or nmnufucturc of the Jiritisli North Ameri- 
 can Provinces or Possessions in the said Act niciitioned, or of 
 any one or more of them, is not, or is not under certain circum- 
 stances, odmissibleinto this Province free of duty, then the duty 
 on such article when it is not admissible fr"e, shall 1h' that im- 
 posed on the like article by this Act or by ni y other Act then in 
 force, but if no duty be so imposed, tiicn it shall be admitted 
 free. 
 
 V. Whereas by the eighth, eleventh, twjll'th and other sections 
 of the said Act, passed in the twell'h year of Her Majesty's lU'iifn, 
 and intituled. "An Act to amend .ae Law relative to Duties of 
 Customs,'' certain oaths or atlirmations in the Schedule U to the 
 said Act are in certain cases required to be taken, and two of the 
 said oaths or alHrniations (being the lirst and fourth in the said 
 Schedule) may, under the terms thereof, be taken by an agent, 
 not being the owner, importer or consignee of the {.>oods to be 
 entered, and a practice luio arisn of employing as Agents, Clerks 
 and other parties, to make entries and to take the said oaths or 
 affirmations, who have not the p-^rsonal knowledge requisite to 
 enable them to take the same so as to meet the intent and pur- 
 pose of the said Act, and the Revenue and the fair trader have 
 been hereby injured : It is therefore macted as follows : 
 
 1 Ilerealter, no person other than the owner, consignee or im- 
 porter of the goods of which entry is to be made, shall be allow- 
 ed to take any oath or affirmation, unless there be attached to 
 the Bill of Entry there in referred to, a declaration by the owner, 
 consignee or importer of the said goods, (or his legal represen- 
 tative under section ten of the said Act, ) to the same oHect as the 
 oath or affirmation, (adapting the form and words to the case,) dis- 
 tinctly referring to the Invoice presented ,vith such Bill of Kntry, 
 and signed by such owner, importer or consignee, (or his legal 
 representative,) either in presence of the agent making the entry, 
 who shall attest the signature, or of some .Justice of the Peace or 
 Notary Public, who shall attest the same ; and such declaration 
 shall be kept by the Collector, who may detach the same from 
 the Invoice, if the latter be annexed thereto and be not left with 
 him ; and for any wilfully false statement in such declaration, 
 the person making the same shall incur the same penalty as if it 
 were made in the oath or affirmation. Provided always, that such 
 written declaration may be dispensed with under the order of the 
 Governor in Council, Avhere it may be deemed advisable in the 
 interests of Commerce, to dispense therewith. 
 
 2. It shall be lawful for the Governor in Council by Regula- 
 tion to authorize the alteration of any of the forms of oaths or 
 affirmations in the said Schedule, by abbreviating the same or 
 omitting any of the allegations therein contained which may 
 appear unnecessary ; .and any amended form prescribed by any 
 
6 
 
 AN ACT TO AMEND THj: LAW 
 
 such Regulation, shtill be of the same effect as the form in the 
 said Schedule for which it is substituted, and shall thereafter be 
 held to be the form reftrred to in the said Act and in this Act, 
 and any such Regulation may from time to time be repealed or 
 amended us othur Regulations in mutters relating to the 
 Customs 
 
 VI. In order to avoid injurious delay to steamers and otlier 
 vessels under ocrtrtin circumstiinc?s, it slnill be hmful fur the 
 Governor in Council to make such regulations as moy bo consi- 
 dered advisable, for the appointment of Hufi'erance Wharves and 
 Warehouses, at which goods arriving by .<toam or other vessels 
 in transit to otlier ports or confined to certain days of departure, 
 may be landed and afterwards stored he'ore entry, such ves- 
 sels being duly rej)orted to the Custom House, and having ob- 
 tained the (Collector's Warrant for the [nirposc ; provided such 
 landing be effected between sunrise and sunset, on a day not 
 being Sunday or a Statutory Holiday, and provided the goods on 
 being so landed, are immediately stored in some aripnjved Suf- 
 ferance Warehouse; and such goods slhill be tl .eafter uealt 
 with by the Customs as prescribed by law ; Provided that no- 
 thing in this Section shall affect any contract expressed or im- 
 plied between the master or owner of any such vessel and the 
 owner, shipper or consignee of any such goods as aforesaid, or 
 the rights or liability of any party under such contract. 
 
 VII. So much of the proviso of the twenty-fourth section of 
 the Act passed in session held in the tenth and eleventh years 
 of Her Majesty's Reign, chapter thirty-one, and intituled' "An 
 Act for repealing and consolidating the present Duties of Cus- 
 toms in this Province, and for other purposes therein mentioned," 
 as gives to the Collector or proper officer of Customs a discre- 
 tionary power to extend the time for goods remaining in ware- 
 house more than two years, is hereby repealed 
 
 VIII. Upon the exportation from this Province of any articles 
 manufactured therein out of materials imported into it, and up- 
 on which any Duty of Customs has been paid,— or of any spirits, 
 or of any beer or other malt liquor, distilled, made or brewed in 
 this Province, aad on which a Duty of Excise has been paid, 
 it shall be lawful for the Collector of Customs at the Port whence 
 the same are exported to pay out of any public moneys in his 
 hands, to the person entering the same for exportation, such 
 drawback thereon, not exceeding the amount of the Provincial 
 Duty of Customs or of Excise which has been paid on the mate- 
 rials out of which such article has been manufactured, or on 
 such spirits, beer or other malt liquor, as shad be dir-^cted by an 
 Order in Council then in force, subject to the observance of such 
 conditions, and the giving of such bond or other security by such 
 
 • 
 
RELATIVE TO DUTilH OF CUSTOMS, AC. 
 
 • 
 
 exporter. >« jhall be prescribed by regulatious to bo made by the 
 Governor in Council from time to time. 
 
 IX. The foregoing proviaions of tiiia Act shall be construed u8 
 forming one f^aw with tlie Act passed in th"^ Session held in the 
 tenth and eleventh years of iJer Majesty's Reign, chaptorc d thirty- 
 one, and intituled, " An Act for repealing and consolidating the 
 present Duties of Customs in this Province, and for oth; i pur- 
 poses therein mentioned,'.' and with the Acts herein bcfo''e cited 
 amending the same, in so far as they are in force and consistent 
 with this Act: And all words and expressions used in the said 
 provisions shall have the meaning assigned to them in the said 
 Acts, and all the provisions of the said Acts with regard to the 
 duties imposed by them, or the regulations to be made under 
 them, shall api)ly to the duties imi)osed by .is Act, an(l the 
 regulations to be made under it, except in so far as may be in- 
 cohsistent with thi.s Act. 
 
 X. And whereas it is expedient to increase the Excise Duty on 
 Spirits manufactured in his Province'; Therefore, in addition to 
 the duties imposed by the second Section of the Ac* pass^'d in 
 the twelfth year of ller Mnj ;stys Reign, and intituled, "An Act 
 to continue and amend the Act imposing Duties on Spirits dis- 
 tilled in this Province, and to provide for tlie warehousing of 
 such Spirits," and the Act passed in the Session held in the 
 nineteenth and twentieth year of Her Majesty's Reign, and in- 
 tituled, " An Act to impose an additional Excise Duty on Spirits,'' 
 on Spirits lawfully manufactured in this Province, there shall be 
 payable on all such Spirits manufactured after this Act shall 
 come into force, or which having been so manufactured before 
 that time, and warehoused under the Act lirst cited, shall there- 
 after be taken out of Warehouso for consumption, such further 
 duty as with the duty imposed by the said Acts, will be equal to 
 six cents per gallon. Wine measure, of the strength of proof by 
 Sykes' Hydrometer, and so in proportion for any greater or less 
 strength, which shall be the total duty payable on such Spirits : 
 and this Section shall be construed as if it formed part of the 
 said Acts and of the Act passed in the ninth year of Her Majesty's 
 Reign, and intituled, 'An Act to repeal certain Acts therein 
 mentioned, and to impose a Duty on Distillers and the Spirit- 
 uous Liquors made by them, and to provide for the Collection of 
 such Duties ;" and all the provisions of the said Acts not incon- 
 sistent with this Act, shall apply to the duty hereby imposed, 
 and all words and expressions used in this Section, shall have 
 the same meaning as in the said Acts ; and the word "manufac- 
 tured," in this Section, shall be equivalent to the words "distilled, 
 manufactured or made," in the said Acts. 
 
 XI. And for the avoidance of doubt, it is hereby declared and 
 ^nacted, that any establishment or place used for the rectifying 
 
8 
 
 AN ACT TO AMEND THE LAW 
 
 of spirits or spirituous liquors by any process, is a distillery 
 within the meaning of the Act last above cited, and must be 
 licensed under the said Act,— under the penalties therein pro- 
 vided. 
 
 XII. Any oath directed by the Act L^st aforesaid to be taken 
 before a Justice of the Peace, may hereafter be taken before a 
 Revenue Inspector, with the same legal effect and under the same 
 penalties for any wilfully false statement therein. 
 
 XIII, And whereas it is expedient to impose a duty on Brewers, 
 and on beer and < ther malt liquors manufactured by them ; It is 
 therefore enacted as follows : 
 
 1. No person, other than a person licensed as hereinafter men- 
 tioned, shall, after this Act comes into force, brew or make any 
 beer, ale, porter, lager beer, or other malt liquor of any kind, or 
 act as a brewer in this Province, under a penalty of Ten Pounds 
 currency for each day on which such oflFence shall be committed, 
 and on p'^iin also of forfeiting every mash tub, fermenting vessel, 
 machine or utensil of any kind used by him as a brewer or for 
 making any such malt liquor as aforesaid, or adapted for mak- 
 ing the same and being in his possession or on his premises ; 
 
 2. The Revenue Inspector for any Revenue Division shall issue 
 a License to act as a Brewer in some certain premises in some 
 certain place within such Division, to be described in the License, 
 to any person or partnership of persons who, being a subject or 
 subjects of Her Majesty, having his or their place of business in 
 such Revenue Division, and having previously complied with the 
 requirements of this section in that behalf, shall apply for such 
 License by a written requisition to the Inspector signed by such 
 person, or, in the case of a partnership, b;^ one of the parties; 
 and such License shall remain in force until the fifth day of Jan- 
 uary inclusive next after the date thereof, and the party in whose 
 favor it shall be granted shall pay to the Inspector issuing it, the 
 sum of ten dollars, as a duty to Her Majesty on such License ; 
 
 3. There shall be paid to Her Majesty. Her Heirs and Successors, 
 a duty of one cent for each gallon. Wine measure, of beer, ale, 
 porter, lager beer, or other malt liquor, brewed or made in this 
 Province after the passing of this Act, and such duty shall be 
 pay able by -he brewer or maker thereof. 
 
 4. The duties, penalties and forfeitures mentioned in or imposed 
 by this Section shall be collected, recovered and applied in like 
 manner as those mentioned in or imposed by the Act passed in 
 the ninth year of Her Majesty, and intituled, " An Act to repeal 
 certain Acts therein mentioned, and to impose a Duty on Distill- 
 ers and on the Spirituous Liquors made by them, and to provide 
 for the collection of such Duties," all the enactments, require- 
 
 menis anu pruviBiu'is tvucicoi, in su lai a= tucj ai\- uoi luv^n- 
 sietent with this Act, are hereby extended, and shall apply to 
 
RELATIVE TO DUTIES OF CUSTOMS, &('. 
 
 9 
 
 Brewers and persons acting as Brewers, and to the Beer, Ale, 
 Porter, Lager Beer or other Malt Liquor made by theni, and to 
 the duty thereon, and to the premises, m.icbinery and utensils 
 used by them, in lil<e manner as to Distillers and persons acting 
 as Distillers and to the Spirits distilled or manufactured by them, 
 and to the duty thereon, and to the premises, the utensils and 
 machinery used by them ; and the Revenue Inspectors shall res- 
 pectively liave the same powers and duties with regard to Brew- 
 era as they have with regard to Distillers under the said Act, 
 which shall be construed and ha; e effect as if the provisions of 
 this Section formed part thereof, varying the words of the form 
 of oalh given in the tenth Section of the said Act, so as to agree 
 with the case ; 
 
 5. Beer, ale, porter, lager beer or other malt liquor subject to 
 duty under this Section, may be warehoused under regulations 
 to be made by the Govenor in Council in that behalf, in like 
 manner and under like conditions as spirits distilled in the Pro- 
 vince may be warehoused under the Act passed in the twelfth 
 year of Her Majesty's Reign, intituled, " An Act to continue and 
 amend the Act imposing duties on Spirits distilled in this Pro- 
 vince, and to provide for the warehousing of such spirits ; 
 
 G. The officer referred to in the said Act passed in the ninth 
 year of her Majesty's Reign as " District Inspector," shall here- 
 after be known and designated as the " Revenue Inspector " of 
 the District, County or other place in which he shall be appointed 
 or directed to act, but his powers and duties shall not be in any 
 ^^ay affected by this provision, nor shall it affect any suit, pro- 
 ceeding. Document, or matter whatever in which he may have 
 been designated as Dir;trict Inspector ; and every District, County 
 or place for which a Revenue Inspector shall be appointed or 
 directed to act shall be known as a Revenue Division. 
 
 XIV. And whereas it is expedient to impose a Provincial Duty 
 on Tavern-keepers and others selling spirituous liquors by retail, 
 it is therefore enacted as follows : 
 
 1. There shall be paid to Her Majesty, Her Heirs and Succes- 
 sors, on each License issued after the passing of this Act to sell 
 spirituous liquors to be drunk upon the premises, in any hotel, 
 tavern, house, vessel, or place, a duty of twelve dollars if such 
 place be within the municipal limits of any city,— a duty of ten 
 dollars, if the same be within the Municipal limits of any incor- 
 porated Town, — and a duty of five dollars if the same be not 
 within the limite of any such City or Town, or the License be for 
 a vessel; and such duty shall be paid to the Revenue Inspector 
 or Municipal Oiiicer issuing or delivering the License, before it 
 shall be issued or delivered, and shall be over and above all other 
 duties or sums payable theron and no such License shall be of 
 any effect unless such ^duty be paid, but the party holding it 
 
10 
 
 All ACT TO AMEND, AC, AC. 
 
 shall be held to be unlicensed, and be liable to all the penalties 
 imposed by any Act or by any By-law on persons selling spiri- 
 tuous liquors without License ; 
 
 2. the sums received for such duty by any Municipal Officer 
 shall be by hira accounted for and paid, over, on demand, to the 
 Receiver General, deducting four per cent, for his trouble in col- 
 lecting the same, and if not so paid over, shall be a debt due the 
 Crown by such Municipal Officer, and may be recovered from him 
 with costs, in any way in which debts due to the Crown may be 
 recovered , and such Municipal Officer shall, as regards such 
 duty, be held to be an Officer employed in the Collection of the 
 Revenue and liable accordingly, and' evidence of his having issued 
 or delivered any such license shall be held to be evidence of his 
 having received the duty hereby imposed thereon ; 
 
 3. The Chamberlain, Treasurer, Clerk or other Officer of any 
 Municipality, having the requisite official documents or informa- 
 tion in his custody, shall at all times, on demand, furnish to the 
 Revenue Inspector for the District, County or Revenue Division 
 in which such Municipality lies, lists of all such Licenses as afore- 
 said issued after the passing of this Act in or by authority of 
 such Municipality, and of the presons to whom, and the houses, 
 vessels or places for which they were respectively granted, under 
 a penalty of Fifty Pounds for any refusing to furnish such 
 lists ; 
 
 4. The sums received for duties under this section shall form 
 part of the Consolidated Revenue Fund for this Province, and 
 shall be duties within the meaning of the Act, passed in the 
 eight year of Her Majesty's Reign,and intitulad, " An Act to pro- 
 vide for the managemet of the Customs and of matters rela- 
 tive to the collection of the Provincial Revenue. 
 
 XV. This Act shall come into force immediately on its passing. 
 
 t 
 
 i4 
 
lies 
 
 iri- 
 
 cer 
 the 
 ;ol- 
 the 
 lim 
 be 
 ich 
 the 
 ued 
 hi? 
 
 any 
 na- 
 the 
 lion 
 jre- 
 Y of 
 ses, 
 ider 
 uch 
 
 orm 
 and 
 the 
 pro- 
 ela- 
 
 ing. 
 
if 
 
 li 
 
TARIFF OF CUSTOMS. 
 
 All Goods not hereunder speqijied, — 15 per cent. ad. val. 
 
 I 
 
 1 
 
 Acids of every description, 
 
 Advertising Pamphlets, Show Bills, Cards, &c., 
 
 per 100 
 
 Albata, or German Silver, manufactures of 
 
 Ale, Beer, and Porter, in casks, per gal 
 
 *(( " " ill quart bottles, per doz.... 
 
 *u " " in pint bottles, " 
 
 Almonds, Walnuts, and Filberts, per lb 
 
 Alum 
 
 c„„„ifl„ ipercent, 
 Specific, i-^j^^i^ 
 
 $1 00 
 
 Anatomical Preparations. 
 
 Anchors, over G cvvt 
 
 Anchovies, Sardines, and all Fish preserved in Oil 
 
 Animals of all kinds 
 
 Antiquities (collections of ) 
 
 Argentine, or German Silver manufactures 
 
 Argol 
 
 Articles embroidered with gold, silver, or other 
 
 metals 
 
 " not enumerated 
 
 A.xes 
 
 Ashes, Pot, Pearl, and Soda, 
 
 Bagatelle Boards and furnishings 
 
 Bark, Tanners' 
 
 " used in dyeing 
 
 Barley, except Pot and Pearl 
 
 " Meal 
 
 Baskets, made of gruss, osier, palm leaf, straw, 
 
 v'halebone, or willow 
 
 Beads of every description 
 
 Beans and Bean Meal 
 
 Bear and Bigg, and meal of. 
 
 Beer and Porter in Casks, per gal 
 
 ■'^ " in Quart Bottles, per doz 
 
 *" in Pint Bottles, per doz 
 
 *15 per cent, ad Tal. charged on the bottles in addition. 
 
 8 
 25 
 
 3 
 
 Free 
 
 20 
 
 8 
 25 
 
 Free 
 
 u 
 
 20 
 
 Free 
 
 (( 
 
 20 
 Free 
 
 20 
 15 
 20 
 Free 
 20 
 
 Free 
 
 a 
 
 (( 
 (( 
 
 20 
 20 
 
 Free 
 
 (( 
 
 I 
 
14 
 
 TAIUFK OF CUSTOMS. 
 
 I 
 
 Berries used in dyeinj?, 
 
 Billiard Tables and Furniishings. 
 
 Blacking 
 
 Bleaching Powder 
 
 Books, i)rinted, not copyright... 
 
 Bolts and nuts ". 
 
 Bonnets 
 
 Bolting Cloths, 
 
 Boots and Shoes 
 
 Bone, manufactures of 
 
 Borax 
 
 Brandy, per gal 
 
 Bran and Shorts 
 
 Bracelets, Braid, Chains, Curls, Ringlets, or Head 
 Dresses, of any kind, of which hair is a con- 
 spicuous part 
 
 Brass, in bars, rods and sheets 
 
 " Wire and Wire Cloth 
 
 " manufticturesof 
 
 Brimstone 
 
 Bristles 
 
 Britannia Metal Ware of all kinds 
 
 Bronze Ornaments 
 
 Broom Corn 
 
 " manufactured as Brooms, per doz 
 
 " " Whisks, perdoz 
 
 Brooms and Brushes 
 
 Buckwheat, and meal of 
 
 Bulbs and Roots 
 
 Bullion 
 
 Burr Stones, not made up into Mill Stones 
 
 Busts and Casts 
 
 Butter 
 
 Cabinets of Coins 
 
 Cabinet Ware or Furniture 
 
 Cables, iron, chain, hemp, or grass 
 
 Cameos and Mosaics, set in gold, &c 
 
 Caudles and Tapers of wax, sperm, belmont, 
 stearine, adamantine, and composition 
 
 Canada Plates, Tin Plates, Galvanized Iron, and 
 Sheet Iron 
 
 Canvas, ships', imported by ship-builders', or sail 
 makers' 
 
 Caoutchouc, or India Rubber, unmanufactured... 
 
 Specific. 
 
 per cent, 
 ad. val. 
 
 1 00 
 
 50 
 15 
 
 Free. 
 20 
 I 20 
 
 ! Free 
 
 u 
 
 20 
 20 
 5 
 25 
 20 
 Free 
 
 Free 
 
 20 
 5 
 5 
 
 20 
 
 Fres 
 
 (( 
 
 20 
 
 20 
 
 Free 
 
 20 
 
 Free 
 (( 
 
 (i 
 (( 
 
 Free 
 
 (( 
 
 u 
 
 20 
 
 Free 
 
 20 
 
 20 
 
 5 
 
 Free 
 
 
PROVINCE OF OANADA. 
 
 15 
 
 Caoutchouc, Manufactured 
 
 Caps and Bonnets 
 
 Capers, Pickles, Olives, and Sauces, not other- 
 wise specified., 
 
 Carpets and Rugs, velvet, brussels, and other kinds 
 
 Carriages of Travellers ; 
 
 " employed carrying merchandize 
 
 " or parts of 
 
 Cashmere, manufactures 
 
 Casks (ships' water) in use 
 
 Cement, marine or hydraulic 
 
 Chandeliers, Girondoles, Gas Fittings 
 
 Chain Iron, other than cables, not being horse, 
 dog, or jack chains, or other small chains not 
 exceeding | of an inch 
 
 Cheese 
 
 Chicory, raw and kiln dried, per lb 
 
 " roasted and ground " 
 
 China Ware of all kinds 
 
 Cigars, per lb 
 
 Coach and Harness Furniture of all kinds. 
 Coal 
 
 Specific. 
 
 Cocks, Taps, and Coupling Joints. 
 
 Cochineal, 
 
 Coffee, green, per lb 
 
 " roasted or ground, per lb..., 
 
 Coke 
 
 Coins , 
 
 Commissariat Stores 
 
 Composition Tops, for tables or other articles of 
 
 furniture 
 
 Confectionary, not elsewhere specified 
 
 Coperas ..., 
 
 Copper, in bars, rods, bolts, or sheets 
 
 " manufactures of. 
 
 Copper Wire, and Wire Cloth 
 
 Copper Plate Bill Heads, Cheques, &c. per 100.. 
 
 Cordials, per gal 
 
 Corkwood, in the bark 
 
 Corn, Indian 
 
 Corn Brooms, per doz 
 
 '• Whisks, " 
 
 Cotton and Flax Waste 
 
 " Wool 
 
 1 
 
 4 
 
 80 
 
 1 
 4 
 
 GO 
 GO 
 
 50 
 15 
 
 per cent, 
 ad. val. 
 
 20 
 20 
 
 20 
 20 
 
 Free 
 
 u 
 
 20 
 20 
 
 Free 
 
 it 
 
 20 
 
 Free 
 
 20 
 
 20 
 Free 
 
 20 
 Free 
 
 Free 
 
 (C 
 
 (( 
 
 20 
 
 20 
 Free 
 5 
 20 
 
 Free 
 
 u 
 
 Free 
 
 I 
 
16 
 
 TAUIFK OF CUSTOMS. 
 
 Specific, 
 
 Cotton, Candle wick, Yarn and Warp, 
 
 Cream of Tartar, in crystals 
 
 Currants, per lb 
 
 Cutlery, polished of all sorts 
 
 Desks, Writing 
 
 Drawings , 
 
 Diamonds and Precious Stones 
 
 Dried Fruits, per lb 
 
 Drugs used solely in dyning 
 
 DyeStiifl's, viz., bark, berries, &c 
 
 Earths, clay and ochres, dry 
 
 Eggs 
 
 Electro Plate manufactures -... 
 
 Emery and Emery Paper 
 
 Essences and Perfumery 
 
 Embroidery and Tambour work 
 
 Fans 
 
 Feathers, Artificial, or parts thereof. 
 
 Felt Hat Bodies, and Hat Felts 
 
 Figs, par lb 
 
 Fire Screens 
 
 Fire Arms 
 
 Fire Works 
 
 Fire Bricks 
 
 Firewood , 
 
 Fish 
 
 Oil. 
 
 •' products of, unmanufactured. 
 
 '' preserved in Oil 
 
 Fishing Nets and Seines 
 
 " iJooks, Lines, and Twines. 
 Flax, Hemp, and Tow, undressed.. 
 
 Flour 
 
 Flowers, Artificial 
 
 Frames. Gilt 
 
 Furniture , 
 
 Fruits, diied, per lb 
 
 from the U. S 
 
 " green 
 
 Furs, manufactures of 
 
 '• Skins, Pelts, or Tails...., 
 
 Gems and Medals 
 
 Gas Fittings 
 
 German Silver Manufactures 
 
 per cent, 
 ad. Tul. 
 
 Free 
 
 20 
 
 20 
 
 Free 
 Free 
 
 (t 
 
 u 
 (( 
 
 c( 
 
 20 
 5 
 20 
 20 
 20 
 20 
 Free 
 
 20 
 
 20 
 
 20 
 
 Free 
 
 a 
 a 
 (1 
 
 (C 
 
 20 
 5 
 5 
 
 Free 
 
 u 
 
 20 
 20 
 20 
 
 Free 
 
 u 
 
 20 
 Free 
 
 20 
 20 
 
PROVINCE OF CANADA. 
 
 17 
 
 u 
 (f 
 (( 
 (I 
 
 Gilt Frames 
 
 Gin, per gal 
 
 Ginger, Pimento, and Pepper, unground, per lb... 
 " ground " 
 
 Glass, Plate 
 
 Silvered 
 
 Shades 
 
 Ware, cut, ground, or coloured 
 
 Stained, painted or coloured 
 
 *' Bottles and Vials, not being wine or beer 
 
 bottles 
 
 " Paper 
 
 " (Watch) 
 
 Gold and Silver Leaf. 
 
 " Beaters, Brim Moulds, and Skins 
 
 " Cloth, Thread, and other articles embroidered 
 
 with gold, or for embroidering 
 
 " Manufactures of 
 
 Gravel 
 
 Grains, and meal of 
 
 Grass Manilla 
 
 Grease and Scraps 
 
 Grindstones 
 
 Grasses, Manufactures of 
 
 Gums, in a crude state 
 
 Guns, Rifles, and Fire-arms, all kinds 
 
 Guttapercha manufactures 
 
 " in its crude state 
 
 Gypsum or Plaster of Paris 
 
 Hai", Angola, Thibet, Horse or Mohair unmanu- 
 factured 
 
 Hair, Bracelets, Braids Oharas, Curls Ringlets or 
 Head-dresses, of any kind composed of hair, or 
 
 of which hair is a component part : 
 
 Hams 
 
 Specific. 
 
 per cent, 
 ud. val. 
 
 80 
 4 
 6 
 
 Harness and Saddlery,... 
 
 " Furniture 
 
 Hats, Caps, and Bonnets. 
 
 Hat Plush 
 
 Hemp 
 
 Hides 
 
 Horns 
 
 Hoes 
 
 Horn, Manufactures of. 
 
 20 
 20 
 20 
 
 20 
 
 5 
 
 20 
 
 20 
 
 20 
 
 20 
 
 Free 
 Free 
 
 Free 
 
 u 
 
 a 
 
 20 
 « 
 
 20 
 
 20 
 
 Free 
 Free 
 
 20 
 Free 
 
 25 
 
 20 
 
 20 
 
 5 
 
 Free 
 
 u 
 
 II 
 
 20 
 20 
 
18 
 
 TARIFF OP COSTOMS. 
 
 a 
 
 u 
 
 Indian Rubber goods 
 
 '' in its crude state 
 
 Indian Corn 
 
 Indigo 
 
 Inks, all kinds except Printing Ink 
 
 Iron, Bar, Rod, or lloop 
 
 Galvanized 
 
 Nail, andiSpike Rod 
 
 Hoop or Tire 
 
 IJoiler Plate 
 
 Railroad Bars 
 
 Rolled Plates 
 
 Plate and Angle, or other Iron when form- 
 ing part of an Iron Ship imported in pieces 
 
 " Rivets for do 
 
 " Wire 
 
 " Pig 
 
 " Sheet 
 
 Ivory, Manufactures of 
 
 Japanned Ware of all kinds 
 
 Jewellery real or imitation 
 
 Junk and Oakum 
 
 Lace, Thread and Insertion 
 
 Lead in Sheet 
 
 Lard , 
 
 Specific, 
 
 '' Pig 
 
 Leather, Sole, Harness, Dressed, Kip, Calf and 
 
 Upper Leath T, or imitation 
 
 '• Manufactures of, not otherwise speci.icd 
 
 Lime, produce of B. N. A. Provinces only 
 
 Lithographed Bills, Bill Heads, Cheques, per 1 00 
 
 Locomotive and Engine Frames, Cranks, Crank 
 Axles, Railway-car and Locomotive Axles, Pis- 
 ton Rods, Guide and Slide Bars, Crank Pins, 
 Connecting Rods, Steamboat and Mill Shafts 
 and Cranks forged in the rough 
 
 Maccaroni and Vermicelli, per lb 
 
 Mace, per lb 
 
 Machines for .Mowing, Reaping and Thrashing.... 
 
 Manilla Grass 
 
 Marble, Manufactures of, or parts thereof 
 
 " In blocks or slabs unpolished 
 
 Manures 
 
 Maps and Cliarts in sheets 
 
 1 00 
 
 ^o 
 
 per ceut. 
 ad.val. 
 
 20 
 Free 
 Frei; 
 
 u 
 
 20 
 5 
 5 
 
 r> 
 
 5 
 
 5 
 
 
 
 5 
 5 
 
 Free 
 5 
 
 20 
 
 20 
 
 20 
 Free 
 
 20 
 5 
 Free 
 Free 
 
 20 
 
 20 
 
 Free 
 
 2U 
 Free 
 
 20 
 Free 
 
 
PROVINCE OK CANADA. 
 
 19 
 
 Mattresses of Hair, Moss, kc. 
 Meats, preserved. 
 
 Meats, Fresh Smoked or Salted 
 
 MediciiK', Patent, not otherwise 5j)eciried 
 
 Menageries subject to regulation of Governor in 
 
 Council 
 
 Millinery of all kinds 
 
 Molasses, per gal 
 
 Mosaics, set in metals 
 
 Mosses and Sea Grass for Upholstery purposes.... 
 
 Mowing, Reaping and Tlirashing Machines 
 
 Musical Instruments and Boxes 
 
 " Clocks 
 
 Nails, &c 
 
 " Instruments for .Military Bands 
 
 Mustard, per lb 
 
 Nitre, or Salti)etre 
 
 Nutmegs, per lb 
 
 Nuts, not specially named, except Cocoa Nuts per 
 
 lb 
 
 Oakum 
 
 Oil, Cake, or Linseed Cake 
 
 " Cocoa Nut, Pine and Palm in their natural 
 
 state 
 
 " Fish in its natural state 
 
 " Salad, Table and Linseed 
 
 " Cloths 
 
 Old Nets 
 
 Olives and Sauces 
 
 Opium 
 
 Ordnance Store 
 
 Ores of all kinds 
 
 Ornaments of Bronze, Alabaster, &c 
 
 Osier or Willow for Basket Makers use \ 
 
 " manufactures of 
 
 Paintings and Drawings 
 
 Palm Leaf, manufactures of 
 
 Papier Mache, manufactures of 
 
 Patent Medecines, notspecified 
 
 Pearl, manufactures of 
 
 Pepper, unground,per lb 
 
 " ground '' 
 
 Perfumery of all kinds 
 
 Pickles, not specified 
 
 Specific 
 
 4 
 (3 
 
 per cent, 
 a<l. val. 
 
 20 
 
 20 
 
 Free. 
 
 20 
 
 Free 
 20 
 
 JO 
 Free 
 
 20 
 
 20 
 
 20 
 
 20 
 Free 
 
 u 
 
 u 
 (( 
 
 20 
 20 
 Free 
 20 
 20 
 
 Free 
 
 u 
 
 20 
 Free 
 
 20 
 Free 
 
 20 
 
 20 
 
 20 
 
 20 
 
 20 
 
 20 
 
20 
 
 TAUIKF OP CUSTOMS. 
 
 igpecific. 
 
 Picture (gilt) Frames 
 
 Pimento, unground, per lb 
 
 " ground " 
 
 Pitch andTar 
 
 Plants. Shrubs, and Tree^ 
 
 Platetl and Gilded Ware of all kinds 
 
 Playing Cards 
 
 Porter, in cn.sks, per gal 
 
 "<• " in ([uart bottles 
 
 ^^" " in pint " 
 
 Preserved Vegetables, Meats, Poultry, Fish, and 
 
 Game 
 
 Printed Hills, Bill Heads, Cheques, kc, per 100... 
 Raers 
 
 Rakes 
 
 Reaping Macliines. 
 
 Resin and Rosin 
 
 Railing and Fencing of Iron. 
 Rice 
 
 Ritles, Guns, &c 
 
 Riddles and Sieves 
 Pugs and Carpets .... 
 
 Rum, per gal 
 
 Saddlery 
 
 Sail cloth 
 
 Sails, ready made... 
 
 Sal Ammonia 
 
 " Soda 
 
 Salt 
 
 Sand Paper 
 
 Sardines 
 
 Sauces, not specified 
 
 Scales and Weights 
 
 Sculpture, specimens of 
 Scythes 
 
 4 
 (i 
 
 per cent, 
 (ill. val. 
 
 20 
 
 Fre« 
 
 8 
 '25 
 12.'. 
 
 1 GO 
 
 50 
 
 Seeds of all kinds 
 
 Shawls, Satin, Velvet, and all fabrics of which 
 
 Silk forms a principal part 
 
 Shawls (Thibet wool) 
 
 Shell, manufactures of 
 
 Shoes 
 
 Si'k- Manufactures, and all other fabrics of which 
 
 it forms a principal part 
 
 Silk Embroideries and tambour work 
 
 20 
 'JO 
 
 20 
 
 Free 
 20 
 
 20 
 
 u 
 
 20 
 Free 
 20 
 20 
 20 
 
 25 
 
 Free 
 
 6 
 
 Free 
 
 20 
 
 20 
 
 20 
 Free 
 
 20 
 Fr^ f 
 
 20 
 20 
 20 
 25 
 
 20 
 20 
 
 * 15 per cent, ad ral. charged od the bottles in addition. 
 
PKOVINCE OF CANADA 
 
 21 
 
 *poclflc. 
 
 Silk Twist, and Twist of Silk and Mohair 
 
 Silk Twist for Ilata, Uoots and Shoes | 
 
 Silver, manufactures of ' 
 
 Silver or Gold Cloth, Thread, kr, I 
 
 Silk Hat Felts ■ 
 
 Skins, Sheep, Calf, Gout, and Chamois dressed....! 
 
 Slate, ! 
 
 Soap, Perfumed or Fancy { 
 
 " Not otherwise st)eciried, per 100 lb 
 
 Soda Ashes i 
 
 Snaiths and Scythes i 
 
 Snuff, per lb , j 
 
 Spades, Shovels, &c i 
 
 Specimens of Natural History, Hotany or Mine- 1 
 
 ialof?y I 
 
 Spices unground, not otherwise specified, per lb..' 
 
 • " ground \ 
 
 Spikes, Nails, Tacks, Brads and Sprigs .*.;. j 
 
 Spirits and Strong Waters, including Spirits ofi 
 Wine and Alcohol, and not being Brandy, (iinj 
 
 or Whiskey, per gal 
 
 Starch, and all preparations of, ; er lb 
 
 Statues, Busts, kc 
 
 Steel, Wrought or Cast .. 
 
 Stone, un wrought 
 
 " manufactures of 
 
 Stoves, and all other Iron Castings 
 
 Sugar, Refined, whether in Loaves or Lumps, 
 Candied, (^rushed, Powdered or Granulated, or 
 
 in any other form, per 100 lbs 
 
 " White Bastard, or other Sugar equal to 
 
 Refined, iu quantity per 100 lbs 
 
 Sugar, White, Clayed, or Yellow Bastard Sugar, 
 
 or any Sugar of similar quality, per 100 lbs 
 
 " Brown Clayed Muscovado, or raw Sugar of 
 
 similar quanlity, per 100 lbs 
 
 " Raw, for Refining only, and not within 25 
 per cent, of the value of Brown Clayed, ac, 
 
 per 100 lbs 
 
 Sulphur or Brimstone 
 
 Tallow 
 
 Tanners' Bark 
 
 Tar 
 
 percent, 
 ad. val. 
 
 10 
 
 7 
 10 
 
 20 
 5 
 
 20 
 
 20 
 Free 
 
 20 
 Free 
 
 20 
 
 Free 
 20 
 
 20 
 
 Free 
 
 20 
 
 Tapers of Wax, Sperm, &c. 
 
 70 
 
 2 50 
 
 50 
 
 1 75 
 
 1 30 
 
 90 
 
 Free 
 5 
 
 Free 
 20 
 20 
 
 Free 
 
 (( 
 
 Free 
 
 (I 
 
 20 
 
22 
 
 TARIFF OF CUSTOMS. 
 
 Tea not, exceeding 18 cents per lb., per lb 
 
 " ex ceding 18 cents " " per lb 
 
 Teasels 
 
 Thrasliing Machines 
 
 Thread, Lace ami Insertion.... 
 
 Timber and Lumber of all kinds 
 
 Tin Granuhited or Bar 
 
 Tinware, all kinds.., 
 
 Tobacco, manufactured, not exceeding in value 
 20 cents per lb,, per lb 
 
 " do. not exceeding 40 cents, per lb. 
 
 " do. over 40 cents per lb 
 
 '• Unmanufactured 
 
 Tools (Edge) 
 
 Toyi 
 
 ^P---te.r^- 
 
 T-enails 
 
 " bes and Piping, of copper, brass, or iron, when 
 
 drawn 
 
 Turpentine, other than the spirits of 
 
 Type Metal 
 
 Varnish, bright and black, for shipbuilders, other 
 than Copal, Carriage, Shellac, Mastic, or Japan 
 
 Vegetables, not elsewhe. e specified 
 
 Vehicles of Travellers, except hawkers and Pedlers 
 
 Vegetables, preserved 
 
 Velvets, silk 
 
 Vermicelli, per lb 
 
 "Vinegar, per gal 
 
 Water Lime 
 
 Watch Glasses 
 
 Wax Candles and Tapers, and all imitations of ... 
 
 Whalebone, manufixctures of 
 
 Wearing Apparel, made up 
 
 Whiskey, per gal 
 
 Wine, in wood, under $40 per pipe, per gal 
 
 " over $40 and under $60, per gal... 
 " over $G0 and under $100, " ... 
 " over $100 per pipe, " ... 
 
 in quart bottles, under $4 per dozen, per doz. 
 " under .$8 " " 
 
 " under $12 " " 
 
 " over $12 " " 
 
 in pint bottles, in same proportion, " 
 
 a 
 
 a 
 (t 
 (( 
 u 
 a 
 
 * i'- 
 
 *1C percent, is leviable on tlio bottles, in addition, ad val. 
 
 3 
 
 4 
 
 5 
 10 
 
 3 
 
 6 
 
 18 
 20 
 30 
 40 
 50 
 50 
 00 
 50 
 00 
 
 Free 
 20 
 20 
 
 Free 
 5 
 20 
 
 Free 
 20 
 20 
 
 Free 
 
 Free 
 
 5 
 
 Free 
 
 a 
 
 20 
 20 
 
 20 
 20 
 20 
 25 
 
PBOVINCE OF flANA.DA. 
 
 23 
 
 V ii-e-cloth of Copper or Brass 
 
 Woods of all kinds 
 
 Wool 
 
 Specific 
 
 Woollen goods i 
 
 Writing Desks, Fancy and Ornamental Cases' and I 
 
 Boxes, of whatsoever material i 
 
 Zinc, or Spelter, in block or pig.. .*"! 
 
 " " in sheet ' ! 
 
 per cent . 
 ad. val. 
 
 5 
 Free 
 
 u 
 
 20 
 
 20 
 Free 
 
 ThefoUowinff Articles are also permitted to be entered vrihe, in certain 
 circumstances or conditions, viz : 
 
 Agricultural Implements, Farming Utensils, and Seeds of all 
 kinds,— Avhen specially imported by Agricultural Societies for 
 the encouragement of Agriculture. 
 
 Apparel (Wearing), and other personal effects, and implements 
 of husbandry (not merchandize) in actual use of persons coming 
 to settle in the Province, accompanying the owner. 
 
 Apparel (Wearing), and household effects of British subjects 
 dying abroad. 
 
 Arms, for Army or Navy, and Indian Nations,— provided the 
 duty otherwise payable be defrayed l)y the Ti-easurv of the 
 United Kingdom or of this Province. 
 
 Clothing,— when donations for gratuitous distribution by 
 charitable societies, or for the Army, Navy, or Indian Nations. ' 
 
 Models of all kinds of Inventions, Machinery, or Improvements 
 in the Arts,— provided the same cannot be put to actual use. 
 
 Military Clothing for IL M. Troops or Militia. 
 _ Military Stores &c., for Provincial Militia, under such restric- 
 tions and regulations as may be passed by the Governor in 
 Council. 
 
 Pad-ages in which goods arc imported, except the following :— 
 Spirits, Wine,Oil, Beer, and Cider and other Casks for containing 
 Liquids. Baskets of every descriptions. Trunks. Snuf Jars. 
 Earthenware and Glass Jars. Bags and Barrels co\\iixh\\n(f grain 
 seeds, and peas. ° ' 
 
 Philosophical Instruments and Apparatus, Books, Globes, Maps, 
 and Charts'— provided the same be specially imported by and for 
 the use of Philosophical Societies, Universities, Colleges, Public 
 Schools, and Institutes. 
 
 Ships' Blocks, Binnacle Lamps, Bunting, Canvass, Duck, Com- 
 passes, Cordage. Dead Eyes, Dead Lights. Deck Plugs, Shackles, 
 Sheaves, Signal Lamps, Travelling Trucks, when expressly im- 
 
 I 
 
24 
 
 TARIFF OF CUSTOMS. 
 
 ported for ship building purposes, and by shipbuilders or sail- 
 makers. 
 
 Tools (The) and Implements of Trade of persons arriving in 
 Canada, when accompanied into the Province by the actual set- 
 tler and for his own use, not for sale. 
 
 All importations for the use of H. M. Army and Navy, serving 
 in Canada. 
 
 The folloiving Articles are prohibited to be imported, under a penalty 
 of Fifty Pounds, together with the forfeiture of the parcel or 
 Package of Goods in which the same may be found : 
 
 Books and Drawings of an immoral or indecent character; 
 Coin, base or counterfeit. 
 
r sail- 
 ing in 
 al set- 
 
 erving 
 
 venalty 
 trccl or 
 
 ,er; 
 
JA.MES BAIIST, 
 
 B 
 
 ER « STATIONER, 
 
 37 KING STREET EAST, 
 
 TORONTO- 
 
 -•♦♦- 
 
 Of all kinds, viz:— LEDGERS, JOIRNALS, DAY BOOKS, 
 &(•., maiiui'actuitMl in n suporior manner; 
 
 X33SrxrX3Xji03F>:E2jS, 
 
 Coninievfiai and others; 
 
 fegal anb Commercial ^Imik Jorms, 
 
 VIZ : 
 
 Chattel Mortgages, Assignments, Promissory- 
 Notes, Receipts, Deeds, &e. ; 
 
 SLATES, INKSTANDS, LETTER CLIPS, 
 
 LEAD l^ENriLS. TNI)L\ PJ^HBER. 
 
 iStteel Z'exrai, Xxxls., TTCT'A.fex'fii, 
 
 ,R I L 1, F 3 L E S 5, 
 PAPER WEIGHTS. POST OFFICE BOXES. CALENDARS. 
 
 kc, &c., &r.