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;-^
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L The following Acts and parts of Acts are hereby repealed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.
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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.