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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: Les exemplaires originaux dont la couverture en papier est imprimte sont filmds en commen^ant par le premier plat et en terminant soit par la derniire page qui comporte una empreinte d'impression ou d'illustratton, soit par le second plat, salon le cas. Tous les autres exemplaires originaux sont fiimis en commenpant par la premiere page qui comporte une empreinte d'impression ou d'illustration et en terminant par la derniire page qui comporte una telle empreinte. Un des symboles suivants apparaitra sur la dernlAre image de cheque microfiche, selon le cas: le symbols — »- signifie "A SUIVRE", le symbols V signifie "FIN ". Les cartes, planches, tableaux, etc., peuvent §tre fiimis A des taux de reduction diffirents. Lorsque le document est trop grand pour dtre reproduit en un seui clich6, ii est film6 A partir de Tangle 8up6rieur gauche, de gauche A drolte, et de haut en bas, en prenant le nombre d'images nicessaire. Les diagrammes suivants illustrent la mithode. t 2 3 t 2 3 4 5 6 CONFEDERATION LIFE if 3 4S:S®€IJLTS^Sf. HEAD OFFICE, TORONTO, ONT. HON. W. P. HOWLAND, C.B., Lato Lieut. -Govvrnor of OiiUrio. HON. W. PicMASTER, W. ELLIOT, Esq. This Association affords all the benefits of Mutuality, with the Security of a Stock Management. EXAMPLES OF PROFITS. No. of Kind of Inaurance. Sum AhHurod. Anrual Premium For 1876. For 1877. Policy. Cash. Bonus. Cash. 1 Bonus. 1 7 Life. 10 Payment Life. $10,000 6,000 $2.38.20 259.40 $ 74.40 112.10 $217.00 2U7.00 $ 90.60 130.00 ' $258.00 ! 333.00 1 It will be observed that these results are not only veiy handsome, but are also Equitable. The .ibove profit-results, which place the Confeciemtion Life in the van of Life Companies in Canada, are attained by — Not paying more for business than it is worth. Adopting a High Standard of Valuation from the outset. Giving 90 per cent, of the profits to Policy-holders. The exercise of cwre and economy in all branches of the business. And em- ploying a Mode of Division, just in its results, giving to each in the proportion in which each has contributed to profits. J. K. imAGDOHTALD^ Manager for the Province of Quebec, Managing Director. H. J. JOHNSTON, Montreal, Manager for Now Brunswick, MAJOR J. MAOGREGOR GRANT. St. John. Manager for Nova Scotia, F. ALLISON, Halifax. E i c^ ity of 7. tonus. 58.00 J33.00 )ut are van <:f (1 em- ion in irector. — From the Toronto Globe, Ninvemher 2jt/i, 1S7S. There are few rx-rsons who take any inttTe«t in the iHitcnHsion of the tariff <|ne8tiiin whi>

not feel theinHelvi'H frequently at a losn for tnwtworthy factx reH|>ectinj{ our own ('uHtoniH tariff ami those of other lanrtaiit part of this information is that concerning ihe tariff of ('ana!( and W>H \mu'4 Riven in full. The com]>iler ha» done well to jtlace the hu^ht duties of Canada, the ['nited .States, and the more important European countries in juxtiijiosition, and to tlevotc a separate section to the Canadian duties on tea and coffee. Next to our own tariff that, of the United States is the moft im|K)rtant, and especially in the present ciisis. It is here given In full, with its multiplicity of details corrected up to the most recent dates, imd in close proximity to it we find the short comparative statement of duties on goods enterinv,' Canada ancl the I'nited States respectively which was so extensively circtdated during the hite electi(m campaign. Passing over various other statements connecrted with the I'nited States tariff, all of which are tist^ful and suggestive, the volume contains also tlie draft Reci- procity Treaty of 1874, and a full report of the account given by Mr. Hrown to the ('anae available for the ordiiuiry reader as well as the expert. The compiler does not conceal the fact that he is a believer in protection, but he claims and, so far as we have l)een able to investigate, does not ilo so without cause -to have dealt fairly with both parties to the controvei-sy in collecting his facts and arranging them. Such a cf a reference work of tl hing been felt, and Mr. Maclean admirably supplies the demand. the kind has — From the Toronto Evening Telegram, November 26th, i8yS, To frieml and foe of Protection alike, Mr. John Maclean's Tariff Hand-Book, which has just been issued from the prehs, will prove a useful and trustworthy vndt meciim. Thou-h Mr. Maclean was one of the first to suggest a truly Naticmal Policy for Canada, ami though he has ever since been its earnest and consistent advocate, his compilation is no mere i>lea for Protection in the disguise of a hand-lM>ok, It gives the Canacr cent, ad valorem. Below is tho circular to Collectors, issued in pursuanoo of the Order iu Council of April loth, 1875. (CirculabNo. U«.) Customs Dkpartment, Ottawa, 10th April, 1878. BiH,— I am inBtructcd by the Hon. the Miniflter of Customs to inform you that an Order in Council, under authority nf tne Stat. .'13 Vic , cap. 8, haHlwen pa*tsed, iirovidinK that on the dutieH now payabli! on im|)ortfd RURant equal t* No. Ia Dutch standard, anci all thereunder, and on me- lailo, tht-re dhall be remitted 25 cents on each 100 lbs. entered for duty. In operating' the regulation, your entries are to bo compiled in all respects as heretofore, ex- cept that you are to distinguish all sugars equal to No. i) and not alH)ve No. 13 Dutch Ntandord ; but ago 2G, but mcut of the , fi cent |>«r lb. !5 |)er cent, ad r iu Counoil RIL, 1876. nt an Urdor in t on till* dutieH iv, and on me- [leretdfore, ex- itcli Htandard ; <|Uiintity upon ted at t)ie f(X)t. iv the (litjferent INTRODUCTION. above No. 13, On all below ae ad valorem double 8tate- tinu the above Ketiu'ii and liar resiiecting •N. rom duty- 1877, and New Kates. Per 100 lbs. 83 18 2 68 2 08 1 25 Per Gallon. .06i •068 .06 per cent., I the figures G, that the On the question of Protection and National Policy for Canadu the recent general flection was decided, with a change of Government as the immediate result .The reconstruction of the tariff is the single problem that more than any other now occupies the public mind, and that must for some time to come continue to engage a (trincipal share of public attention. Under these circumstances, it is certainly desirable that precise information regarding the customs tariffs of our own and other countries should be placed before the Canadian people in con- venient and accessible form, and at a price compatil)le with a considerable degree of popular diffusion. It is not enough that two or three dozen leading statesmen of both parties, and a few hundred members of Parliamerit and other public men, should be able to make exact comparison between our own and foreign tariffs, and between our own as it now is and as it has been in years past. For the general public to form anything like an intelligent judgment of what our states- men may propose and oppose respectively, a fair measure of information as to actual facts is absolutely necessary. Nothing to serve the purpose of conveying such information to the Canadian people generally has ever yet been placed within their reach, and it may confidently be affirmed that it is a real want which this little volume is intended to supply, and a very pressing want, too, at the present time. The compiler has endeavoured to present, in the first place, a view of the Canadian tariff as it is, also of the changes it has undergone during the last thirty years. This takes us back to Old Canada, then consisting of the Pro- vinces of Quebec and Ontario only, and to a period a few years anterior to the Confederation movement. Three different tariffs are given in full — tliat of 1859, of Old Canada, because it and the tariff of 1858, of which it was an enlargement and expansion, were the first ever framed in this country for the avowed purpose of developing home manufactures, and in obedience to a popular demand ; that of 1868, because it put the finishing touches to the tariff of 18G7, which was the first enacted under Confederation ; and the present tariff, for the very obvious rea- son that it is the one now in force. These are given in schedule form, as in the original Acts ; and the lattet also in the form of alphabetical arrangement. A summary of the various changes in excise duties during thirty years is also given. Under the proper heads will be found a concise statement of all the VI INTRODUCTION. I changes in the Canadian sugar duties during the past thirty years ; and an account of the tea duties as affected by the legislation of 1872 and subsequent years. A specially interesting part of the book is that wherein the Canadian And American duties on a number of leading articles of commerce are given in parallel columns, for the purpose of ready comparison. The American tariff, in schedule form, is taken from the fourth edition of Morgan's United Statea Tarif, 1875, since which time few alterations of any account have been made. But, in order to insure accuracy up to the present time, the revised proofs have been corrected by Heyl's large United States Tariff Book of latest date, the use of which was kindly furnished for the occasion by Hon. W. C. Howells, American Consul at Toronto. Special attention is directed to a table showing the average rates per cent., according to invoice values, actually collected on one year's importation of over one hundred and fifty articles, including only those yielding $100,000 or upwards to the revenue. People on this side the border have a vague impression that the American duties are rather high, but few will be prepared to see such enor- mous figures of duties ad valorem as are shown by this table, which is official, having been prepared by the Statistical Bureau at Washington. The subject of reciprocity with the United States is naturally connected with that of the trade policy of Canada. For this reason there are given in these pages the Draft Treaty of 1874 ; the official Memorandum of that year's negotia- tions, by Sir Edward Thornton and Hon. George Brown ; and Mr. Brown's speech in the Senate the year following, in explanation. These documents are of permanent value, not merely as a record of the negotiations of 1874, but also as constituting a magazine of facts and figures relative to the operation of the old Treaty, and to the course of trade between the two countries during a long period of years. Whether we think Reciprocity with the Great Republic a good thing for Canada, or whether, as do some, we believe it to mean in effect com- mercial annexation, with the political extinction of the Dominion as the inevitable consequence, and that the separate existence of our " new nationality " is best assured without it — matters not. Thirteen years of Reciprocity, and the effort of 1874 for its restoration, are upon the record, and cannot properly be omitted in the present connection. The principal object of the book being to do some- thing never done before, viz., to publish to the Canadian people what the figures of the American Tariff actually are, and to put plainly before them the hard facts of American commercial policy — some ninety pages, or more than half the space, are devoted to this and the subject of Reciprocity together. The extracts from the French tariff (general), are translated from a copy kindly lent for the purpose by Mr. C. 0. Perrault, French Vice-Consul at Montreal. The extracts from the French tariff on British goods, under the Anglo-French di< INTRODUCTION. ta ears; and an d subsequent the Canadian ) are given in ;h edition of tions of any the present States Tariflf occasion by Bs per cent., tion of over or upwards tression that e such enor- h is oiticial, y connected ven in these ar's negotia- )lr. Brown's curaents are 74, but also tion of the iring a long )lic a good effect corn- inevitable " is best the effort be omitted } do some- the figures hard facts ' the space, m a copy Montreal. [lo-French Treaty, and the portions given of the tariffs of Germany, Holland, Belgium, Italy and Switzerland, are taken from an official Return made to the British House of Commons in 1876, being therefore up to a comparatively recent date. In this Return the equivalents of the foreign import duties are given in English money, weights and measures, by which the English or Canadian reader, looking over the ligures, is saved much troublesome calculation. Without this important convenience, indeed, the tariff figures of Continental Europe would be of little practical use to the general public, either in England or Canada. The Return referred to includes the tariffs of duties levied on British good* by seventeen different countries, and the dutiable goods are divided into eleven different classes, the whole making over two hundred pages of a large book. To have reprinted all this would have made, not a " Hand-bouk," but a bulky and expensive volume, which for present purposes was out of the question. A selec- tion was therefore made, in the first place, of France, Germany, Italy, Holland Belgium and Switzerland (three great States and three small States in the European family), as fairly representative of Continental tariff systems generally, Next, a further selection was made of the most important classes of manufactures, which are Nos. 1, 2 and 3 in the list, as follows : — 1. Yarns and thread : — Cotton, linen, silk and wool. 2. Woven manufactures : — Cotton, linen, silk and wool. 3. Metals, unwrought and wrought : — Iron and steel. These classes are the most important in the list, not only from a commercial or manufacturing point of view, but also because they form the principal battle- ground in the contest between Protection and Free Trade. It is with relation to these classes of goods that the issues between the two opposing trade systems are most sharply defined and most hotly disputed. In the present connection they are the most interesting of all to the Canadian public, for the reason that, in the various classifications and rates adopted by the six countries named, we are introduced to European Continental methods ot dealing with the problem of apportioning taxation on all grades of production and finish, from the crudest raw material to the last achievements of manufacturing skill. In no other classes of goods are the difficulties of the problem referred to so great and of so much national importance ; and in no others is European skill in overcoming these difficulties so well illustrated. The French tariff in particular, as a model of perfection in classification and effectiveness in working, is well worthy of our careful examination. The com- piler makes distinct claim that, in selecting the six foreign European countries named, he has by no means favoured the Protectionist side, but has done ample justice, if not indeed more than justice, to the Free Trade side of Continental tariff practice. vm THE TARIFF HAND-BOOK. Having honestly endeavoured to make the book a real " Tariff Hand- book," of a popular character and suitable for the general public, the compiler hopes thaUthe mass of useful information compressed into its small compass will be found acceptable, both by Free Traders and by Protectionists. Toronto, November, 1878. THE PROHIBITORY FRENCH DUTY ON CANADIAN VESSELS. From the official Report of Proceedings at the eighth annual meeting of the Dominion Board of Trade, pages 119 and 120.) i I At the afternoon session, at Ottawa, January 16th, 1878. Mr. Wm. Elder (St. John, N. B.) moved, secondod by Mr. ^R. R. Dobell (Que- bec) : — " That the good offices of the Dominion Government be asked, with a view to procure, through the assiRtance of the British Government, the registration in France of Canadian-built veasels on terms of equality with those of Great Britain." This question has already been before this Board, and, I believe, the discussions on it have borne fruit. The subject is, I understand, now occupying the attention of the British and Canadian (Jovernments. and correspondence is going on upon it. Mr. Dobell mentioned incidentally just now, that, whereas, under a recent treaty with France, British ships can be registered at two francs per ton, we have to pay forty francs per ton. No doubt this is the result of an oversight. Our ships bearing British register are British ships, and there is, therefore, no necessity for this mis- take being continued. However the mistake may have arisen, we have to pay forty francs per ton before our ships are admitted to French register. Canada is a much larger ship-owning country than France, and there ought to be a large intercourse in tlie purchase of ships, between the two countries. We have in years gone by sold annually half a million dollars worth of ships to France ; and, if we could now sell on the same terms as Great Britain, it would revive an industry of which we liave been proud, and which is now somewhat depressed. The tendency in the Maritime Provinces is to retain only new ships, and sell old ships to other countries. The very reverse prevails in France. Tliey are willing, for their coasting trade, to buy old sliips of four or five hundred tons. The ships we want to sell they want to biiy, but we are met with this duty of forty francs per ton. We are seeking to obtain the same privilege as Great Britain, by admitting light wines into this country at low duties. This resolution is in accordance with the policy which prevails between France and England, and has everything in its favour. 1 hope it will again receive the favour- able attention of this Board. Mr. DoBELL : I should like to hear from the Executive what steps they have taken to present the views of the Board to the Government. I would like to hear what pro- gress they have to report. The resolution was adopted. Since page 42 v/ent to press the compiler is informed on authority, that the interpretation there given of section 14, Customs and Excise Act, 1874, is correct ; and that the Act 35 Vict, chap. 12, remains unrepealed. T he Proteotionist Customs Act of 1868 was introduced by Inspector-General Cayley, Attor- ney-General Macdonald (Sir John A.) being then Premier. That of 1859 was introduced by In- spector-General Gait (Sir A. T.), Attorney-General Cartier (Sir George E.) being Pramier. The Parli amentary sessions of both years were held in Toronto. IRIFF HaND- the compiler 1 compass will TARIFF CHANGES IN CANADA. A REVIEW OF THIRTY YEARS— 1849 TO 1878. VESSELS. the Dominion DoBEtL (Que- procTire, through i-built vessels on discussions on ttention of the upon it. Mr. it treaty with e to pay forty ships bearing for this niis- e to pay forty a is a much intercourse gone by sold ould now sell lich we have the Maritime The very to buy old to bny, but ain the same ; low duties. France and the favour- ?e 63. have taken ear what pro- interpretation Act 35 Vict. ayley, Attor- iduced by In- Pramier. The Thirty years ago tlie Customs Tariff of Old Canada appeared to be one for reven'"^ only : we see no indication of any purpose of Protection in the duties then imposed. By the Customs Act of 1849 there was charged upon all goods, wares, and merchandise, not otherwise charged with duty, and not enum>irated in the free list, the general duty of 12| per cent. Leaving out bar iron and other heavy iron goods, whicli paid only tlje nominal duty of 2^ per cent., this included the bulk of the country's importations of manufactured goods. In 185G the duty on general merchandise was raised to 15 per cent., and on manufactures of leather, and of India rubber, a duty of 20 per cent, was imposed. The year 1858 witnes- sed a revolution in the commercial policy of Old Canada, and the inauguration of Protection for the avowed purpose of developing home manufactures. The following is the 20 per cent, list of the Customs Act of that year : — Anchovies, sardines, and all other fish preserved in oil. Argentine, alabetta or calabata, and Ger- man silver manufactures. Articles embroidered with gold, silver, or other metals. Haskets, and all other articles made of grass, osier, palm leaf, straw, whale- b(me, or willow, not elsewhere speci- fied. Beads of every description. Billiard tables, and furnishings. Bagatelle boards " " Blacking. Bracelets, braids, chains, curls, ringlets, or head-dresses of any kind, composed of hair, or of which hairis a couipon- ent part. Brooms and brushes, not elsewhere speci- fied. Cameos and mosaics,real or imitati(jn,when set in gold, silver or other metal. Capers, pickles, olives, and sauces of all kinds not elsewhere specified. Candles and tapers — wax, sperm, Belmont sperm, stearine, adamantine, and com- position. Chandeliers, girandoles, gas fittings. Carriages or parts of carriages, not other- wise specified. Cabinet ware or furniture. Cocks, taps, and coupling joints. Carpets and hearth rugs, velvet, Brussels, tapestry, Turkish, Pei-sian, and other kinds. Confectionery, not elsewhere specified. China ware of all kinds. B Cutlery, polished, of all ki:ids. Coach and harness fiu"niturt) of all kind*. Compositiim tops for tables or other articles of furniture. Essences, balsams, cosmutics,' extracts, pastes, perfumes, tinctures, and i>er- fumeiy of all kinds. Feathers and flowers, artificial or ornamen- tal, or parts thereof, of whatever ma- terial composed. , Fans and fire screens. Fire works. Glass-plate. Glass, silvered Glass shades, and crystals for watches. Glassware, cut, ground, or coloured. Glsvss, stained, painted, or coloured. Glass bottles and vials, not being wine or beer bottles. Gold and silver leaf. Gilt frames. Guns, rifles, and fire arms of all kinds. Hats, caps and bonnets. Inks of all kinds, except printing ink. Jewellery, real or imitation. Japanned or planished tin and Britannia metal ware of all kinds. Leather — sole, harness, dressed kip, calf, and upper leathers, and all imitations of leather. Marble or imitation of marble mantle- pieces, or parts thereof. Mattresses of hair, moss, or other material. Millinery of all kinds. Musical instruments of all kinds, including musical boxes and clocks. Mowing, reaping, and threshing machines. 10 THK TARIFF HAND-BOOK. Manufactures of fur, or of which fur is the principal part. of cashmere. of silk, satin, and velvet, and of all other fabrics, of which silk foinis the principal part. of bone, shell, horn, pearl, ivory, or vegetable ivory. of gold, silver, (jr electro- plate. of brass and copper. of leather or imitation of leather, or of which lea- ther or imitation of lea- ther is the principal part . of marble, or marble more advanced in manufacture than nlabs or blocks in the rough. of iiapicr mu<-he. of caoutchouc or Indian rub- ber or of gutta percha, or of which any of these ar- ticles forms ihe principal part. ** of straw. Patent medicines and medicinal prepara- tions not elsewhere siiecitied. Oilcloths, of whatever material composed. Salad oils, table oils, and linseed oils. u (( Ornaments of bronze, alabaster, terra- cotta, or compi>8itit)n. Plated and gilded ware of all kinds. Playing cards. Preserved vegetables, meats, poultry, fish, and game. Railing or fencing, of inm. Riddles and sieves. Scales and weights. Shawls, Thibet wool, or filled. Silks, satins and velvets, and all fabrics of wliich silk forms the principal part. Spades, shovels, axes, hues, rakes, forks and edged tools, scythes and snathes, bolts, nuts and washers. Spikes, nails, tacks, brads and springs. Silk, woollen, worsted, and cotton embroi- deries, and tambour work. Silk twist, and twist composed of silk and mohair. Silver and gold cloth, thread, and other articles embroidered with gold, or for embroidering. Skins, sheep, calf, goat, and chamois, dressed. Soap, perfumed or fancy. Stoves and all other iron castings. Toys. Thread, lace and insertions. Writing desks, fancy jind ornamental cases and lioxes, of whatever material. VV( oUen goods. I' i> i Opium. Tlie 2') per cent, list included manufactures of leather, viz. : Boots and shoes: and harness and saddleiy — and clothing or wearing apparel, made by hand or machinery. •*■ Under the heading of "goods paying 15 per cent.," it was thus enacted : "All articles not hereinbefore enumerated as charged with specific or ad valorem duty, and not exempted from the payment of duty, shall be chargeable with a duty of 15 per cent, on the value thereof." The Tariff of 1851) was a further carrying out of the aim and purpose of the movement begun in 1S58. It is elsewhere given in full, and it will be observed, on comparing the two, that the piincipal difference between them lies in the advance of goods unenumerated, in 1859, to 20 per cent., instead of 15 per cent, as in 1858. This being the case, no 20 per cent, list appears in 1859. For reprint- in>; in full the Tariff of 1859 is selected, it having been that under which manu- facturing advanced in old Canada, during seven years continuously, until the change of 18GG. The great change of 186G consisted in the reduction, to 15 percent., of the goods which by the tariff of 1859 paid 20 per cent; boots and shoes, harness and saddlery, and ready-made clothing, formerly 25 per cent, being placed at the same reduced figure. The Customs Act of December 13th, 1867, and that of April 29tli, 1808, following Confederation, were a further carrying out of the purpose of that of 1866 ; as the tariff of 1859 was a further development of the movement of 1858. In the Act of 1866 appears a 15 per cent, list, which is almost a repetition of the 20 per cent, list of 1858. In that of 1867 the 15 per cent, list is dropped, and the enactment of 15 per cent, duty on all articles unenumerated is made to cover the ground intended. The same plan (the duty of 15 percent, on all unenumerated articles) is continued in the tariff of 1868, I tl $ at v TARIFF CFIANQES FN CANADA. 11 ibastcr, torra- [1 kinds. I, poultry, fish, kI. id all fabrics of incipal part. s, rakes, forks s and snathes, ind springs, cotton embroi- irk. sed of silk and ■ad, and other ith gold, or for and chamois, stings. rnamental cases material. ots and shoes: e by hand or lus enacted : or ad valorem geable with a )urpose of the be observed, m lies in the a per cent, as For reprint- which manu- ly, until the cent., of the ices, harness placed at the and that of ying out of velopment of t. list, which 1867 the 15 all articles an (the duty iriflF of 1868, and no 15 per cent, list appears in the .\ct. For publication in full the tirilV of 1868 is selected, it iiaviiii;; In-cn, with some iiltcMtions yet to bo noticed, tlie system which has obtaint^d in the Dominion for now mo.'o th.xn ten yeara. In the Customs and Excise Act of 1870 the principal changes made were tliesn : — The specific import duties imposed by the A.ct of 18t)S on live anim ih, viz : •Sl5 per heatl on horses ; .*10 per head on horned cattle ; $2 per head on s\viut^ and #1 per head on sheep,- were aboli.shed, and in lieu thereof a uniform duty of SIO per cent, ad valorem was sultstituted. Green fruits, hay, straw, bran, seeds not classed as cereals, v(!gt'table'», in- cluding potatoes and other roots, ami plants, trets, and shrubs, were charged 10 per cent, import duty. Vinegar and acetic acid were placed at 10 cents per gallon. The import duty on manufactured tobacco and suutf was increisei I to 20 cents per lb., and 12J per cent, rwi va/ore)?i ; and tho duty on cigars was made 45 cents per lb. Wines of all kinds were placed at 10 cents per gallon, and 25 per cent, a I valorem. To the free list were added bookbinders' mill-boanlsaiid binders' cloth, iron wire, brass in strii)s, and iron in blooms ami billets (not puddloil). The following articles were struck from the free list, antl left among uneii- umerated articles paying 15 per cent., viz.: Colours and other articles when imported by room-paper makers and stainers, to be used in their trade only (3t;e free list of 18G8) ; steam fire-engines imported by municipalities ; "machinery when used in the original construction of mills or factories (not to include steam engines, boilers, water wheels, or turbines)" ; gold and silver leaf; emery paper and emery do' a ; sand paper and sand cloth, and platers' leaf (all thenceforth to pay 15 per cent.). To meet revenue exigencies impending, all customs duties were increased by five per cent., or one-twentieth of their amount. A drawback was allowed of the customs duties pai on tin plate used in making packages for articles exported. The change of that year, however, which attracted most attention of all was the imposition of duties on certain natural products, as under, viz. : — Igots. Coal and coke, per ton 50 Salt (except salt imported from tlie United Kingdom or any IJritiah Possession, or imported for the use of the Sea "-r Gulf ti.slieries, which shall be free of duty), per bushel of 50 lbs t) 5 (Ecjual to 25 cents per barrel of 280 lbs.; Hops per lb. 5 Rice ])er lb. 1 Wheat per l)Usliol. 4 Peas and beans, barley, rye, oats, Indian corn, buckwheat, and idl other grahi, except wheat per bushel. 3 Flour of wheat and Hour of rye l)or barrel. 25 Indian meal and oatmeal, and flour or meal of any other grain, except wheat and rye per barrel. 16 By the Customs Act of the year following (1871), the duties on coal and coke, wheat, flour, salt, peas, beans, barley, rye, oats, Indian corn, buckwheat and all other grain, and on Indian meal, oatmeal, and flour or meal of any other grain, were repealed ; also the extra one-twentieth added to all duties in 1870. The duties on hops and rice were all allowed to remain. The Governor in Council was authorized to place on the free list materials used tn Canadian manufactures, and any machinery to be used in any Canadian II THE TARIFF HAND-BOOK. manufactory, on satisfactory evidence that like machinery is not then manufac- tured in Canula. [For an account of the tea and coffee duties, as affected by the legislation of 1872 and 1874, see the chapter under that head.] In 1874 (May Ist) the duty on articles unenumerated — 15 percent. — was raised to 17^per cent, at which it now remains. The import duty on foreign cigars was made 70 cts. per lb ; on green and Japan tea, 4 cents ; black tea, 3 cents ; green coffee, 2 cents j coffee, ground or roasted, 3 cents. The customs' duty on alcohol, brandy, rum, gin, and whiskey was advanced from 80 cents to $1 ; the excise duty on home-made spirits being at the same time advanced from 63 cents to 75 cents per wine gallon. Sweetened and per- fumed spirits, imported, were raised from $1.20 to $1.50. The import duty on manufactured tobacco and snuff, formerly 12 J per cent, and 20 cents per lb., was raised to 12J per cent., and 25 cents per lb. Wines of all kinds, containing less than 20 per cent, of alcohol, and not worth more than 40 cents per gallon, were placed at 30 cents import duty per gallon ; all other wines, except sparkling, 60 cents ; and sparkling winf 9, in bot- tles, at the rate of $1.25 per gallon. A number of articles, some before unenumerated, and paying 15 per cent, and others in the free list, were transferred to the 10 per cent, list ; for which see the official tariff schedules now in force. A number of ships' materials, and iron of certain descriptions, (for which see the same) were taken from the free list and made to pay 5 per cent. In the free list the words " woods when chiefly used in dyeing," were altered to " woods unmanufactured, when chiefly used in dyeing." Wool waste and flax seed were put in the free list By the Customs and Excise Act of February 20th, 1877, the import duty on cigars was raised to 50 cents per lb., and 20 per cent, ad valorem. Tea — Green and Japan, was placed at 6 cents ; and black at 5 cents per lb. Cologne water and perfumed spirits, in small flasks or bottles, 25 per cent Malt, import duty, 2J cents per lb. The import duty on refined petroleum, and all other bituminous oils, and on crude petroleum, was reduced to 6 cents per wine gallon ; the Excise duty of 5 cents on the home manufacture being at the same time abolished. Ale, beer, and porter, which under the Act of 1868, paid 10 per cent, ad valorem, with a specific duty besides of 7 cents per gallon in bottles, and 5 cents per gallon in casks, were charged in lieu of these duties 18 cents and 12 cents per gallon, respectively. Cotton thread, in hanks, coloured and unfinished, numbers three and four- ply — white — not under number twenty yarn ; cotton warp, not coarser than number forty ; cotton thread on spools ; machine twist and silk twist, and linen machine thread, which in 1874 were changed from 15 per cent to 10 percent, were put back again among articles unenumerated, now paying 17;^ per cent. Cotton thread, in hanks, coloured and unfinished, number six ply — white — not under number twenty yarn, were taken from the Free List and charged 10 per cent. Tubes and piping, of brass, copper, or iron, drawn, were taken from the Free List and charged 17| per cent., with provision for dra Bian and Shorts. Buckwheat. Indian Corn. Oats. Wheat. Meal of above Grains. Grindstones, wrought or unwrought. Gums and Rosins, in a crude state. • TARIFF OF 18ft9 fOLD CANADA). 17 ilic, ungroiind. ntions of cloth- ribntion by any iftvy, or Indian ouB distribution ety. orkwood tree. 18. ones. ?■ Hemes, Drugs, ids, and extract dry. .per. elt. tural state, actured. 1 Twines, eased. of the United »e Reciprocity lils undressed, tly from the British North or from the he Reciprocity and Skins. ns. wrought, e state. Gypsum or Plaster of Paris, ground or un- ground, but not calcined. Grease and Scraps. Hams. Hair, Angola, CJoat, Thibet, Horse or Mohair, unmanufactured. Hemp. Hides. Horns. Flousehold Furniture and Effects, that have boon in actual use for one month or more, of persons coming to settle in the Province, and in charge of the owner. Household Effects, peracmal, not merchan- dise, of subjects of Her Majesty, do- miciled in Canada, but dying abroad. Indigo. Inventions and Improvements in the Arts, # Models f)r Patterns of, provided that no article shall bo deemed a model which can be fitted up for use. Junk and Oakum. Lard. Lime, the produce of British North Ame- rica Provinces Fibre, Mexican. Fibre, vegetable, for man ifacturing pur- poses. Fibrilla. Flax, undressed. Fire Clay. Fire Woon. Indian Meal. India Rubber, unmanufactured. Manilla Grass. Manures. Marble in blocks unwrought, or sawn on two sides only, or slabs sawn from such blocks, having at leasWtwo edges unwrought. Moss for Upholstery purposes. Ores of Metals of all kinds. Osiers. Pelts. 24 THE TARIFF HAND-BOOK. <•'! Pipe Clay. Pitch. Plants. Plaster of Paris, not ground nor calcined. Precious Stones, unset. Rattan for chair makers. Roots. Rosin. Salt. Sand. Sea Grass. Seeds for agricultural, horticultural or manufacturing purposes. Shrubs. Skins, undressed. Slate. Stone, unwrought. Tails, undressed. Tanner's Bark. Tampico, white and black. Tar. Teasels. Tobacco, unmanufactured. Tow, undressed. Trees. Turpentine, other than spirits of. Vegetables, culinary. Vegetable fibres. Whale Oil, in the casks from on shin- board and in the condition iu wliich it was iirst landed. Willow for basket-makers. W^ood of all kinds, wholly unmanufac- tured. Wool. Special Exemi'tions from Duty : — Apparel, wearing, of British Subjects dying abruad but domiciled in Canada. Articles'byand for the use of thedovernor- General. Articles for the public uses of the Do- minion. Articles for the use of Foreign Consuls- General. Army and Navy, for the use of, — Arms, Clothing, Musical Instruments for Bands, Military Stores. Settlers' Effects of every description, in actual use, not being merchandise, brought by persons making oath that they intend becoming permanent set- tlers within the Dominion. UNDER BBOULATIONS AND RESTKICTIONS TO BE 1>RESCEIBED BY THE MINISTER OF CUSTOMS. Carriages of travellers and carriages laden with merchandise, and not to include circus troupes, nor hawkers. Locomotives and railway passenger, bag- gage and freight cars, running upon any line of road crossing the frontier, so long as Canadian locomotives and cars are admitted free under similar circumstances in the United States. Menageries, horses, cattle, carriages and harnesses of. Travellers' baggage. SCHEDULE D. The following goods, when the growth and produce of any of the British North American Provinces, maybe imported free of duty, viz : j Animals of all kinds. Fresh, smoked and salted meats. Green and dried fruits. Fish of all kinds. Products of fish and of all other creatures living in water. Pouli.y. Butter. Cheese. Lard. Tallow. Timber and lumber of lAl kinds, round, hewed, sawed, but not otherwise man- ufactured in whole or in part. Fish oil Gyijsum, ground or unground. SCHEDULE E. The following articles shall be prohi- bited to be imported under a penaltiy of two hundred dollars, together with the forfeiture of the parcel or package of goods in which the same may be found, viz : Books, Printed Papers, Drawings, Paint- ings, Prints, and Photographs, of a I treasonable or seditious, or of an im- j moral or indecent character. J Coin, base or counterfeit. SCHEDULE F. EXPORT DUTIES. ' Shingle Bolts, per cord of 128 cubic feet...$l 00 Stave Bolts " " 1 OOj Oak Logs per M.. 2 00 1 Spruce Logs " ...1 00: Pine Logs " ..lOOJ \ CUSTOMS TARIFF OF CANADA. 25 y passenger, bag- irs, running upon ssing the frontier, locomotives and ree under similar 3 United States, tie, carriages and CUSTOMS TARIFF OF THE DOMINION OF CANADA. (From Official Copies of various Acts and portions of Acts, now in force.) SCHEDULE A. E D. when the growth the British North y be imported free id meats. ill other creatures uU kinds, round, ot otherwise man- or in part. round. GOODS PAYING SPECIFIC DUTIES. , Acid, Sulphuric per lb. I ", Acetic Imperial gallon I Ale, Beer and Porter, wlien imported in bottle (6 quart and 12 pint bot- tles, to be held to contain an Imperial gallon) j Ale, Beer and Porter, when imported otherwise than in bottle Butter per lb. jCheese ■, ^ Chicory, or other root or vegetable, and used as coffee, raw or green : Chicory, kiln-dried, roasted or green per lb. " ground " [Coffee — Green Coffee — Ground or roasted Fish — Salted or smoked, except as provided by the Washington Treaty... Fruits, preserved in brandy or other spirits Imperial gallon Hops per lb. E. shall be prohi- ider a penally of igether with the or package of may be found, Drawings, Paint- lotographs, of a ous, or of an im- laracter. ' C F. [ES. 128 cubic feet...$l 00 " 1 00 ..perM.. 2 00 . " ...1 00 .. " ..1 00 lops Lard and tallow .. . Meats, fresh, salted or smoked Malt I Oils, viz. : Coal and Kerosene, distilled, purifitd and refined. Naphtha, Benzole and Petroleum, products of Petroleum, coal, shale and lignite, not otherwise specified, and crude Petroleum per wine gallon $0 0^ 12 18 12 04 03 03 04 02 03 01 1 80 05 01 01 0-' I Rice per lb. Soap — Common .'. ., Starch I Spirits and strong waters, viz. : Spirits and strong waters not having been sweetened or mixed with any article, so that the degree of strength I thereof cannot be ascertained by Sykes' hydrometer, and so in pro- portion for any greater or less strength than the strength of proof, and for every greater or less quantity than a gallon, namely : Brandy, Geneva, Alcohol, Hum, Gin, including Old Tom, Wliiskey, and un- enumerated articles of like kinds Imperial gallon Other spirits, being sweetened or mixed, so that the degn.-e of strength cannot be ascertained as aforesaid, namely : Rum — Shrub, Cordials, Scheidam, Schnapps, Tafia Bitters, and unenumerated articles of like kind Cologne Water and perfumed spirits, not in flasks Unenumerated Spirits and strong waters imported into Canada, mixed with any ingredient or ingredients, and although thereby coming under the denomination of Proprietary Medicines, Tinctures, Es- sences, Extracts, or any other denomination, shall be, nevertheless, deemed " Spirits or Strong Waters," and subject to duty as such... per Imperial gallon C 0(i 01 01 02 1 20 1 80 1 80 1 80 T 26 THK TARIFF HAND-BOOK. I Tea, green, or Japan per lb. $0 06 Tea, black per lb. 05 Vinegar per Imperial gallon 12 Wines of all kinds, including Ginger, Orange, Lemon, Gooseberry, Straw- berry, Elder and Currant Wines, containing less than 20 per cent, of alcohol, and not worth more than 48 cents per gallon (6 quart and 12 pint bottles to be held to contain an Imperial gallon) per Imp. gal. 36 Wines — all other, except Sparkling, imported in wood... per Imperial gal. 72 Wines imported in bond, except Sparkling wines (6 quart and 12 pint bottles to be held to contain an Imperial gallon) per dozen quart bottles per dozen 1 50 Wines — Sparkling (6 quart and 12 pint bottles, to be held to contain an Imperial gallon) . , per dozen 3 00 In computing the worth of all wines, there shall be included the cost of all bottling, corking, wiring, labelling, and of the materials used therein, and all other expenses incurred prior to actual shipment, except the cost of bottles and pack- ages, which shall remain suVyect to the duty of 17^ per centum ad valorem. Sugar and Molasses. Sugar. — All sugar above No. 13, Dutch standard, 25 per cent, ad valorem, and a specific duty of one cent per pound. Sugar equal to No. 9. and not above No. 13, Dutch standard, 25 per cent, ad valorem, and a specific duty of three-fourths of one cent per pound. . Sugar, below No. 9, Dutch standard, 25 per cent, ad valorem, and a specific duty of half of one cent per pound. Cane Juice, syrup of sugar, or the sugar cane, syrup of molasses, or of sorghum, 25 per cent, ad valorem, and a specific duty of five-eighths of one cent per pound. Melado, concentrated melado, or concentrated molasses, 25 per cent, ad raloiem, and a specific duty of three-eighths of one cent per pound. Sugar Candy, brown or white, and confectionery 25 per cent, ad valorem, and a specific duty of one cent per pound. Molasses, if used for refining purposes, or for the manufacture of sugar, per lOOlbs, $0 73. Molasses, if not so used, 25 per cent, ad valorem. i ■n f SCHEDULE B. GOODS PAYING 25 PER CENTUM AD VALOREM. I Cologne Water and Perfumed Spirits when in flasks or bottles not weigning more than 4 ounces. Cassia, ground. Cinnamon, ground. Gringer, ground. Mace. _ . - f Nutmegs. Pepper, ground. Perfumery, not otherwise specified. Perfumed and Fancy Soaps. 4 12 36 72 1 50 3 00 ....per lb. 10 06 . . per lb. 05 'ial gallon ry, Straw- sr cent, of |uart and Imp. gal. serial gal. d 12 pint zen quart per dozen ontain an per dozen ed the cost of all ein, and all other bottles and pack- ad valorem. id valorem, and a I, 25 per cent, ad pound. d a specific duty I or of sorghum, of one cent per cent, ad valorem, id valorem, and a re of sugar, per 5S not weighing CUSTOMS TARIFF OF CANADA. 27 / ■J ■i Pimento, ground. \ ■ 'r Playing Cards. I Proprietary Medicines, commonly called Patent Medicines, or any medicine or ' preparation of which the recipe is kept secret, or the ingredients whereo are kept secret, recommended by advertisement, bill or label, for the relief or cure of any disorder or ailment. 4 GOODS PAYINIJ 10 PER CENTUM AD VALOREM. Animals of all kinds, except such as shall be imported for the improvement of I stock, which shall be admitted free of duty under regulations to be made I by the Treasury Board, and approved by the Governor in Council. I Bran. I Cotton netting for India rubber shoes and gloves. I Cotton thread, in hanks, coloured and unfinished, No. 6 ply ; white — not under f No. 20 yarn. .>■.'<, .^ Felt used for gloves. -^ 4 Felt for hats and boots. ^ Giass-paper and glass-cloth. i • i' ' Green fruits of all kinds. . i ! / Hay. Leather, sole and upper. !' I Locomotive engine frames, axles, cranks, hoop iron, or steel for tires of wheels — I bent and welded — crank axles, piston rods, guide and slide bars, crank pins, ,! and connecting rods. 'Machinery for mills and factories, of kinds which are not then manufactured in in the Dominion. ; Plants. ' I Plush for hatters' use and for gloves. if Prunella. i Seeds not classed as cereals. I Shrubs. 'Straw. « ' |Trees. /' ' fVegetables, including potatoes and other roots. •fWooUen netting for India rubbers and gloves. I' ■•I' i Goods paying 5 per centum ad valorem. Books, periodicals and pamphlets, printed, not being foreign reprints of British copyright works, nor blank account books, nor copy books, nor books to be written or drawn upon, nor reprints of books printed in Canada, nor printed sheet music. )u, viz.: — ■.'■'>■: I '• I. ,1 Bar, rod, hoop and sheet. '. .: ; l ; i : . Bars, puddled. r ,: , - . Canada plates and tinned plates. ,, ,. , Nail and spike rod, round, square and flat. i < -; Rolled plate and boiler plate. Scraps and galvanised. Blooms and billets, puddled or not puddled. Bolts and spikes, galvanised. Wire, whether galvanised or not, except for wire rigging. 2.S THE TARIFF HAND-BOOK Ships' materials, viz.: — Binnacle lamps. Blocks and patent bushes for blocks. Bunting. Cables, hemp or grass. Compasses. Cordage. Dead eyes. Dead lights. Deck plugs. Knees, iron. Pumps and pump gear. Riders, iron. Sail cloth or canvas. Shackles. Sheaves. Signal lamps. Steering apparatus. Travelling trucks. Varnish, black and bright. Wedges. Type. Goods paying ad valorem and specific duties. Cigars, including Cigarettes, 20 per cent ad valorem, and a specific duty of 50 cents per lb. Tobacco, manufactured, except Cigars, and including SnufF, 12^ per cent ad valorem, and a specific duty of 25 cents per lb. Packages and non-enu.merated. * The value of all bottles, flasks, jars, demijohns, carboys, casks, hogsheadiS, pipes, barrels, and all other vessels or packages, manufactured of tin, iron, lead, zinc, glass or any other material, and capable of holding liquids ; Crates containing china, glass, crockery or earthenware, and all packages in which goods aie commonly placed for home consumption including cases in which bottled spirits, wines or malt liquors are contained, and every pack- age being the first receptacle or covering inclosing goods for purposes of sale, shall in all cases in which they contain goods subject to an ad valorem duty be taken and held to be apart of the fair market value of such goods for duty, and when they contain goods subject to specific duty only, such packages shall be charged with a duty of customs of 1 7^ per cent ad valorem, to be computed on their original cost or value, AND all goods not enumerated in this act or any other act as c^iarged with any duty of customs, and not declared free of duty by some unrepealed act or provis- ion : — shall be charged with a duty of customs of 17j per centum AD VALOREM when imported into Canada, or taken out of warehouse for consumption therein ; but all packages not herein before specified, and not specially charged with duty by any unrepealed enactment, and being the usual and ordinary packages in which goods are packed for exportation, according to the general usage and custom of trade, shall be free of duty. I CUSTOMS TARIFF OF CANADA. 29 fic duty of 50 ent ad valorem, I s, hogsheads, d of tin, iron, ding liquids ; all packages Deluding cases i,nd every pack- urposes of sale, d valorem duty oods for duty, such packages valorem, to be ENUMERATED r OF CUSTOMS, CT OR PROVIS- I PER CENTUM wai'ehouse for cified, and not ind being the r exportation, ee of duty. SCHEDULE C. Frbe Goons. Arts atid Science: — Anatomical preparations. Botany, specimens of. Cabinets of Antiquities. " Coins. " Gems. " Medals. Drawings, not in oil. Gems. Medals. Mineralogy, specimens of. Models. Natural History, specimens of. Sculpture, specimens of. tVorks of A rt, viz. : — Busts — Natural size, not being casts nor produced by any mere mechanical process. Casts — As models for the use of schools of design. Paintings — In oil, by artists of well known merit, or copies of the old masters by such artists. Statues — Of bronze, marble or alabas- ter, natural size. Dniga, Dye Stuff's, Oils aiui Colours, not elsewhere specified, viz.: — Acids of every description, except acetic and sulphuric acid and vinegar. Alum. Aniline salts for dyeing purposes. Antimony. Argol. Bark, when chiefly used in dyeing. Barilla. Berries, when chiefly used in dyeing. Borax. Bleaching powders. Brimstone, in roll or flour. Colours, viz.: — Bichromate of Potash. Blue Black. British Gum. Chinese Blue. Lakes, scarlet and marone, in pulp. Paris and permanent Greens. Satin and fine-washed white. Sugar of Lead. Ultra marine. Umber, raw. Cream of Tartar, in crystals. Drugs, when chiefly used in dyeing. Indigo. Kelp. Kryolite . Metallic Oxides, dry, ground or unground , washed or unwashed, not calcined. Nitre. Nuts, when chiefly used in dyeing. Ochres, dry, ground or unground, washed or unwashed, not calcined. Oils, Cut doiniciled in Canada. Articles imported by, and for the use of the (iovenior-General. Articles for the public uses of the Domi- nion. Articles for the use of foreign Consuls- (ieneral. Army and Navy, for the use of : — Arms, Clothing, M)isical instruments for bands, Military stores. Settlers' effects of every description, in actual use, not being merchandise, brought by persons nuiking oath that they intend becoming permanent set- tlers within the Dominion. Under Rerfuhifidns and Rrstrictions to he pre.wrihi'dhii the Minister of Customs. Carriages of travellers and carriages laden with' merchandise, and not to include circus troops nor hawkers. Locomotive and railway passenger bag- gage and freight cars, running upon any line of road crossing the frontier, so long as Canadian locomotives and cars are admitted free under similar circumstances, in the United States. MeUtageries — horses, cattle, carriages and harnessos of. Travellers' baggage. SCHEDULE D. The following goods, when the growth and produce of any of the British North American Provinces, may be imported free of duty, suV>ject to alteration or regulation, by Proclamation of the Governor in Council, viz : — Animals of all kinds. Fresh, smoked, and salted meats. Green and dried fruits. Fish of all kinds. Products of fish and all other creatures living in the water. P(mltry. Butter. Cheese. Lard. Tallow. Timber and lumber of all kinds, round, hewed, but not otherwise manufactured in whole or in part. Fish oil. Hops. Straw. 32 rilK TARIFF HAND-HOOK. lira)). HoedB of (ill kinds. Vogotiibloh (including (x tatnes and other rootB). Plants, trotis, and shrubs. (JypHum, ground or ungronnd. Hay. SCHEDULE E. The following articles shall be prohibited to bo imported, under a penalty of two hundred dollars, together with the forfeiture of the parcel or package of goods in which thojsame may bo found, viz : — Bonks, Printed Papers, Drawings, Paint- ings, Prints and Photographs of a trea- Bonal)le or seditious, or uf an inuuoral or indecent character. Coin, base or counterfeit. SCHEDULE F. KXI'OHT DUTIEH. Shingle Bolts, per cord of 128 cub. ft. ?l 00 Spnico Logs, per M foot 1 00 Pine do do 1 00 CUSTOMS TARIFF OF CANADA TN FORCE TN IS78. All Articles )iut hereafter enumerated at ehargid with an ad valorem dntii, or ehanjedvithn spe- cific dutii, or declared free of duty, arc chanjeahle with a duty of 17i per rent on the value thereof. Acid. Suljihurlc J c. per lb. Acetic Acid 12 c. i)er Inij) yiill. AcidH of every duHcriittion. except Acetic and Sulphuric Aci(l and Vinegar Free Alcohol, on every Imp. gallon of the strength of ])roof of Sykes' Hydrometer, and HO in projiortion for any greater strength, und for every leas (luantity than a jjallon |1.20per grtll. Ale m casks 18 c. i>fr gall. Ale, in bottlcH (6 (piartsor 12 pints to gal- Ion) 40 c. i)er doz. (jts., .30 cts. per do 7. . pts. When not invoiced 17^ per ctMit. Ahtm .' Free Annatto, lifniid or solid Free Anatomical Preparations Free Anchors Free Aniline Salts for dyeing puriwses Free Animals of all kinds 10 i)er cent. Animals of all kinds, growth and produce of B. N. A. Provinces Free Animals imported for the improvement of stock Free Antimony Free Antiquities, Cabinets of Free Argol, Free Arms, Clothing, Musical Instniment.s for Bands, and Military Stores for the use of the Army and Navy Free Artii .as for the Public uses of the Domi- nion Free Articles imjjorted by and for the use of the Governor-(4eneral Free A 1 tides for the use of Foreign Consuls- (Jeneral Free Ashes, Pot, Pearl and Soda Free Axles, Crank, Locomotive 10 per cent. Axles, Railway Car 10 per cent. Barilla or Kelp Free Bark, Tanners' Free Bark, used chiefly in dyeing Free Bark of the Corkwood Tree Free Bars, Guide and Slide, for Locom. 10 per cent. Bars, Puddled iron Free Beer, in casks 18 c. per gall. Beer, in bottles, 6 quarts or 12 pints to a gallon), 40 c. per doz. (its., 30 c. per do?., pints. When not invoiced .... 17i per cent. Benzole 17 1-5 c. per Inq). gall. lierries, chietly used in dyeing Free Bibles, Testaments, Prayer Books, and Devotional Books .'» per cent. Bichromate of Potash Free Biscuit, from (Jreat Britain and the B. N. A. Provinces Free Bitters $1.30 per Imp. gall. lileaching Powders Free Blue-Black Free Blocks, .Stereotype, for Printing purposes. Free Blooms iiiid ISillets, puddled or not pud- dled Free Blue Vitriol Fre« Bolting Cloth Free Books-Printed Periodicals, and Pam- phlets, not being foreign reprints of Bri- tish coj)yright works, nor Blank Acc't Books, ('opj Books, nor Books to lie written or drawn upon, nor re[irintH of Books printed in Canada, nor printed Sheet Music ."^ per cent Bookbinders' Tools and Implements, Mill- boards and Binders' < 'loth , Free Books, copyright reprints of 12A per cent. Boots 17 J per cent, Boot-felt Fre< Borax Fre« l^otany. Specimens of Free Bran 10 per cent Bran, growth or produce of B. N. A. Pro- vinces Frei Brandy (on every Imp. gallon of the strength of proof of Sykes' Hydrometer, and so in proportion for any greater strength, and for every less quantity than a gallon -$1 20 per gall, Brass, in Bars, Rods, Sheets, Scraps, and Stripes Frei Brass or Copper Wire, round or flat Fre« Brass and Copper, Manufactures of, 17i per cent Bread from Great Britain and the B. ri. A. Provinces Free Brim Moulds for Gold Beaters Free T .schedu iue to Alcohol strong and B( less st greate Ale, Be( 12 pin Imp. I cent, t (When rated i per do: Ale, Bee than ii Articles ion, n Order- June, '. Jieer, see iiitters . . Canvas, i not lesi Compassi (« Cotton T tipishec Cotton \ Machine Malt, wh Inland may bcfniind, 'iiwings, Paint- miliH of a trea- jf an inuuoral n. 8 cub. ft. 1 00 1 00 [ 1878. luiri/edvitha »pe- the nilui tlienof. JO c. per doz. 174 per cent. c. per Inii). KftH, Free HookH, and T) per cent Free .iid the B. N Free 30 jier Imp, U'lvU. Free Free i\g purposes. Free or not pud- Free Fre* Free nnd Pain- )rintii of I3ri- Miink Acc't loks to l>e reprintti of nor printed ^ per cent meats . Mill . , Free 124 per cent. 174 per cent .. Fre« Frc( Fre« 3 per c N. A. Pro- Frci lion of the Hydrometer, any greater uantity than ,.$1 20 per gall Scraps, and Fre •flat Fre t of, 174 per cent the B. N. A Frei Frei OOIiREaTIOl^S. T« rACK I'AHK SJ. Thrt duties, also ilcscriptioyH of j^ockIh, are corn^ctly given in the official Hchedules j\i8t prcofdiui^, but in tlio ulplmboticul list Home errors occur, which ale to be corrected as under ; ON PA(;K 32. Alcohol, on every Imperial j;iill(jn of the strength of proof hy Hykes' Hydrometer, and Bo in proi)ortion for any greater or less Btrenglh than proof, and for every greater or lestt quantity than a gallon, 81.20 i.er gall. Ale, Beer and Porter, in l>ottles(0<|uart or 1*2 pint bottles to be held to contain an Imp. gallon), the bottleH paying 174 jier cent, ad valorem IjesideM 18c. per gall. (When bottles not invoiced, they are rated at 40c. per dozen (|uartH, and ."lOc. per dozen pints. ) Ale, Beer and Porter, imported otherwise than in bottles 12c. jier gall. Articlea for the i>ublic uaes of the l)omin- ion, made dutiable by Departmental Order— Circular No. IfjO, of date I4th June, 1876. Beer, Bee " Ale, Beer and Porter." Bitters 31.80 per Imp. gall. ON PAGE 33. Canvas, for manufacture of floor oil cloth, not less than 4 feet 10 inches wide Free CoropasseH, for ships' use oidy .') per cent. " not for ships' use only. 174 per cent. Cottim Thread, in hanks, coloured ami un- lipished, not under No. 20 yarn.. 10 pur cent. Cotton Wai-p 17^ per cent. ON PACE 34. Machine Twist and Silk Twist 17^ per cent. Malt, when imported, is turned over to the Inland Revenue Department, and pays the same as Malt made in L'ana per cent. Porter, scu "Ale, lieer and I'orter." Hail Cloth or (^'uiivoh 5 per cent. ON PA(iE 30. Sliipn' Wire Kigging Free Hlindiiy. 17A percent. SdkTwiist for hats, boots and shoeHl74 P'^r cent. Sjjirits and Strong Waters, called Propri- etary Medicino>i, Tinctures, EHuences, K.'itriicts, itc 81.80 per Imp. gall. Other SpiritH, sweetttneil or mixed so that the degree of strength cannot be ftMccr- tained by tin; Hydrometer— Kum, Shrub, CordiiilM, Schiedam, iSchnapps, 'I'iilia, 15itter.s, iStc ??1.80 per Imp. gall. ON PAG]'! 37. Tires or Hoops for h)uoniotive wheels, bent and weldcil 10 per cent. Twist, Silk, for hats, boots and filioes, 17i per cent. Varnish, bright and black, when used for ships and vessels oidy T) i)er cent. Wine.s— Instead of "20 degrees of Alcohol," read "20 per cent of Alcohol;" and in- stead of " WiiK not Worth more than 40 cents per gallon," read " Wine not worth more than 48 cents per gallon. Wrought Iron or Steel Chairs, for rail- ways Free -.fc • ree ree CANADIAN TARIFF OF 1878. 33 ree ree Brimstone, in roll or flour Free Bristles Free British Gum Free Broom Com Free Bulbs Free Burrstones Free 3u8t8, natural size, not being casts nor pro- duced by any mere mechanical process . . Free utter 4c. per lb. Butter, the produce of B. N. A. Provinces.. Free [Cables-Iron Ch.iin, over i inch, Shackled, Swivelled or not, when used for ships only Free 'ables- Hemp and Grass, when used for ships only 5 per cent. ^abinets of Antiquities, Coins, Gems, and Medals Free 'andlewick Cotton Free !?andy Sugar, brown or white Ic. per lb. and 2o per cent. vane Juice |c. per lb. and 25 per cent. 'anvas, for Manufacture of Floor Oil Cloth, not less than 18 feet wide, not pressed or calendered Free 'aoutchouc, unmanufactured Free Carriages pf Travellers and Carriages em- ployed in carrying merchandise (Hawk- ers and Circus Troupes excepted) Free ;assia, ground 25 per cent. .astile Soap 17i per cent. "asts, as models for the use of schools of design Free )eraent, marine or hydraulic, unground . . Free 3heese .3c. per lb. Jheese, the produce of B. N. A. Provinces Free Chestnut and Cherry Plank Free Chicory, or other Root or Vegetable used as Coffee, raw or green 3c. per lb. hicory, kiln-dried, roasted or ground ic. per lb. Chinese Blue Free hurch Bells Free igars 50c. per lb., and, in addition, 20 per cent, ad valorem innamon, ground 25 per cent. itrons, and rinds of, in brine for candy- ing Free lasps. Brass and Tin, for manufacture of Hoop Skirts Free iays_ Free 'lothing or Wearing Apparel, made by hand or sewing machine 17i per cent. lothing for the use of the Army and Navy Free lothing, donations of, for charitable Insti- tutions Free al and Coke Free coa Paste, from Great Britain and the B. N. A. Provinces Free coa Nuts 10 per cent. coa. Bean and Shell Free ffee, green 2 cents, per lb. >ffee, kiln dried, roasted or ground. 3 cts. peril). )llar Cloth Paper Free Bin and Bullion, except U. S. Silver Coin Free )logne Water and Perfumed Spirits not [in fla-sks .?1 80 per Imp. gall. Mogne Water and Perfumed Spirits when "'n flasks or bottles not weighing more ihan 4 oz 25 per cent. ^mmon Soap 1 cent, per lb. Communion Plate Free CCompasses 5 per cent. Composition Spikes and Nails 5 per cent. Confectionery 1 cent per lb. and 25 percent. Connecting Hods, Locomotive .... 10 per cent. Copper, Precipitate of Free Copper, in pig, bars, rods, bolts, sheets and sheathing Free Cordage, for ships and vessels only. .5 per cent. Cordials $1 80 per Imp. gall. (^orkwood and Bark Free Corn, Indian Free Cotton, Manufactures of 17i per cent. Cotton, Candle Wick Free Cotton Thread, in hanks, coloured and un- ! finished, Nos. 3, 4 and 6 ply, white, not j under No. 20 yarn 17 J per cent. Cotton Warp, not coarserthan No. 40,10 percent. j Cotton Waste Free (Cotton Netting for India Rubber Shoes j and Gloves 10 per cent. I Cotton Wool Free \ Cotton, WeavingorTram, for making Elas- t tic Webbing Free j Crank Axles, Locomotive 10 per cent. j Crank Pins, Locomotive 10 per cent. j ("ranks, Locomotive 10 per cent. 1 Cranks, Steamboat and Mill, forged in the j rough Free Cream of Tartar, in Crystals Free j Crinoline Thread, for covering Crinoline I Wire Free i Curled Hair Free j Drawings, not in Oil Free Diamonds and Preciou'^ Stones, not set. . . . Free Drain Tiles Free Dried Fruits 17i per cent. Drugs, used chiefly in dyeing Free Duck, for Belting and Hose Free Earths, Clays and S.-vnd Free Eggs Free Electrotype Blocks, for printing purposes.. Free Emery ." Free Emery Paper and Cloth 17i per cent. Fancy Goods, Manufactures of . . . .17i per cent. Farming Utensils and Implements, when imported by Agricultural Societies for encouragement of agriculture Free Felt, Cotton and Woollen Netting, and Plush used in the manufacture of gloves and mitts 10 per cent. Felt, Cotton and Woollen Netting, and Plush used in the manufacture of hats and boots 10 per cent. Fibre, vegetable, for manufaettmng pur- poses I* ree Firebrick and Clay Free Firewood Free Fish, products of, and all other creatures living in water, from B. N. A Provinces. Free Fish, Fish Oil, and Fish products of all kinds, from B. N. A. Provinces Free Fish in Oil 17J per cent. Fish of all kinds when inipoi-ted from the United States Free Fish Oil, from the United States Free Fish Bait Free Fishing Nets and Seines, Hooks, Lines, and Twines Free Flax, Hemp, and Tow, undressed Free Flax Seed Free Flax Waste Free Flour, Wheat and Rye Free Flour of any other Grain, including Indian Meal and Oatmeal Free m THE TARIFF HAND BOOK. i ■! ii ii Fruita, green or dried, growth or produce of R. N. A. Provinces Free Fruits preserved in Brandy or other S[)i- rits §1.80 per Imp. gall. Fruits, green 10 i)er cent. Fruits, dried 17^ per cent. Furs and Skins, Pelts, or Tails, undressefl. Free F'-rs, Manufactures of 17^ per cent. Gems, and Cabinets of Free Gin (on every gallon of strength of proof of Sykes' Hydrometer, and so in proportion for any greater strength and for every less quantity than a gallon) . .§1.20 per fmp. gall. Ginger, ground 25 pe" cent. Glass and Glass Ware, Plate, and Silvered, Stained, Painted, or Coloured . .17i per cent. Glass Paper and Glass Cloth 10 per cent. Gold, Silver, and Plated Ware, Manufac- tures of 17^ per cent. Goldbeaters' Brim Moulds and Skins Free Grain of all kinds Free Grain, \Vheat Free Gravels Free Grease and Scraps Free Greens, Paris and permanent Free Gum, Oopal Free Gum, British Free Gutta-percha, unmanufactured Free Gypsum, or Plaster of Paris, neither ground nor calcined Free Gypsum, ground or unground, from B.N. A. Provinces Free Hair, Angola, Goat, Thibet, unmanufac- tured Free Hair, Horse, Hog, or Mohair, unmanufac- tured Free Hair, Human Free Hair, Curled Free Hardware, Manufactures of 17i per cent. Harness and Saddlery 17| per cent. Hams Ic. per lb. Hat Felts Free Hay 10 per cent. Hay, growth and produce of B. N. A. Pro- vinces Free Hemp, imdressed Free Hides and Horns Free Hops 5c. i>er lb. Hoi)8, the growth and produce of B. N. A. Provinces Free Imitation of Leather 17^ per rent. India-rubber, unmanufactured Free Indigo Free Indian Meal Free Iron of the descriptions following, viz : — Iron, Canada Plates and Tin Plates. .5 per cent. Iron, sheet 5 per cent. Iron, galvanized Spikes and Bolts . . 5 per cent. Iron, Nail and Spike Rod, round, square, or flat 5 per cent. Iron, bar, rod, or hoop 5 per cent. Iron, Scrap, galvanized 5 per cent. Iron, Hoop or Tire, for Locomotive Wheels, bent and welded 10 per cent. Iron, Boiler Plate 5 per cent. Iron, pig Free Iron Railroad Bars, Frogs, Wrought Iron or Steel Chairs, Fish Plates and Car Axles 10 per cent. Iron Wire 5 per cent. Iron, llolled Plate 5 per cent. Iron Bars puddled, Blooms and Billets pud- dled or not puddled Free Ivory Nuts Free Ivory, unmanufactured Free Jewellery 17i per cent. Junk Free Kelp Free Kerosene Oil, distilled, purified, and re- fined . . . . Gc. per wine gall. , or 7 l-5c. per imp. gall. Knees and Riders, Iron, for ship-building purj^oses Free Kryolite Free Lakes, in pulj), scarlet and morone Free Lard Ic. per lb. Lartl, the produce of B. N. A. Provinces . . Free Lead, in sheet or pig Free Lead, Red and White, dry Free licather. Sole and Upper 10 per cent, licather, or Imitation thereof, Manufac- tures of 17i per cent. Lemons, and rinds of, in brine, for candy- ing Free liinen Machine Thread 17i per cent. Litharge Free Lithographic Stones Free Locomotive Engine Frames, Axles, Cranks, Hoop Iron or Steel for Tires of Wheels, bent and welded, Crank Axles, Piston Rods, Guide and Slide Bars, Crank Pins and (Jonnecting Rods 10 per cent. Locomotive and Passenger Baggage and Freight Cars, running upon any line of road crossing the frontier, so long as Ca- nadian Locomotives and Cars are ad- mitted free, under similar circumstances in the United States Free Lumber, Plank and Sawed, of Walnut, Rosewood, Cherry, Chestnut, Mahogany, and Pitch Pine Free Lumber and Timbtr of all kinds, round, h"wed, but not otherwise manufactured ill whole or in part, from B.N. A. Pro- vinces Free Mace 25 per cent. Machine Twist and Silk Twist .... 10 per cent. Machinery for Mills and Factories, which is not manufactured in the Dominion 10 per cent. Malt 2c. per lb. Manilla Grass Free Manufactures of Brass or Copper . . 17i per cent. Manufactures of Cottons 17| per cent, Manufactures of Silks and Velvets. 174 percent. Manufactures of Hardware 17| per cent. Manufactures of Leather, or Imitations thereof 174 per cent. Manufactures of Glassware 17i per cent. Manufactures of Fancy Goods . . . .17* per cent. Manufactures of Furs 17? percent. Manufactures of Gold, Silver, and Plated Ware 17i per cent. Manufactures of Leather, including Boots and Shoes, Harness and Saddlery 17iper cent. Manufactures of Woollens 17^ per cent. Manures Free Marble, in blocks, unwrought, or sawn on two sides only, or slabs sawn from such blocks, having at least two edges un- wrought Free Mastic, Damar, Sandarac and Shellac .... Free Meats, Fresh, Salted or Smoked Ic. perlli Meats, Fresh, Salted or Smoked, growth or produce of B. N. A. Provinces Free Medals and Cabinets of Free , mi CANADIAN TARIFF OF 1878. 35 Free Free 17i per cent. Free Free purified, and re- I. , or 7 l-5c. per imp. gall. For ship-building Free Free morone Free Ic. per lb. A. Provinces . . Free Free Free 10 per cent. ereof, Manufac- 17i per cent. jrine, for candy- Free 17i per cent. Free Free !, Axles, Cranks, Cires of Wheels, f Axles, Piston ars, Crank Pins 10 per cent. r Baggage and ipon any line of r, so long as Ca- id Cars are ad- j,r circumstances Free •ed, of Walnut, tnut, Mahogany, Free 11 kinds, round, e manufactured tn B.N. A. Pro- Free 25 per cent. vist .... 10 per cent, actories, which le Dominion 10 per cent. 2c. per lb, Free jpper . . 17i per cent. .... 17X per cent. relvet8.17| percent. 17^ per cent. or Imitations 174 percent. 174 per cent. ads .... 17J per cent. .... 17? per cent, er, and Plated .... 17i per cent, ncluding Boots ddlery 17i per cent. . . . .174 percent. Free ht, or sawn on awn from such two edges un- Free id Shellac Free ked Ic. per lb ked, growth or inces Free Free Medicines— Proprietary Medicines com- monly called Patent MedicineH, or any Medicine or Preparation, of which the Recipe is kept secret, or tiie ingredients whereof are kept secret, recommended by advertisement, bill or label, for the relief or cure of any diHease or ailment. .2.5 per cent. ledicinal Roots in their natural state Free lenageries. Horses, Cattle, Carriage.^, and Harne.ss of Free elado jjc. per lb. and 25 per cent. Metallic Oxides, dry, Kround or unground, washed or unwashed, not calcined Free lilitary and Naval Stores Free lineralogy, Specimens of Freu lodels , Free Molasses, if used for refining or for the manufacture oi Sugar 7;e8 Nitre or Saltpetre Free Nuts, ibied, of all kinds 17^ per cent Nuts, chiefly used in dyeing " . . . Free Nutmegs 25 per cent. Oakum Free Oclires. dry, ground or unground, washed or unwashed, not calcined F^ee Oil-cake ._ Free Oils, Coal and Kerosene, distilled, purified and refined, 6c. per wine gall. , or 7 l-.5c. per Imp. gall. Oils. Naphtha, Benzole, and refined Petro- leum 7 l-.5c. per Imj). gall. f'ils. i)roducts of petroleum, Coal, Shale, and Lignite, not elsewhere specified 7 loc per Imj). gall. Oils, Crude Petroleum, 6c. jjer wine gall., or 7 1 .5c. per Imji. gall. r>ils, Cocoa nut. Pine and Palm, in their natiiral state Free ils, Heavy or Carbolic, used in the manu- facture of wood block pavement, and of wood for railroad ties and buildings F'ree ils, Whale, in the casks from on ship- board, .and in the condition in which it ^ was first handed Free Granges, ami rinds of, in brine, for candy- ing Free Dres of all kinds of Metals Free [).siers an: ac- tual use, not being merchandise, bi ought by persons making oath that they intend becoming permament settlers within the Dominion Free Shafts, Steamboat and Mill, forged in the rough Free Ships' Binnacle Lamps 5 per cent. Ships' Blocks and Patent Bushes for Blocks 5 per cent. Ships' Bunting 5 pe" cent. Ships' Compasses 5 per cent. Ships' Cables, iron chain, over one half inch shackled or swiveled or n')t Free Ships' Cables, Hemp and Grass, when used for ships only 5 per cent. Ships' Cordage, when used for ships "only 5 per cei't. Ship's Dead Eves and Dead Lights . . 5 per cent. Ship's Deck Plugs .5 per cent. Ships' Iron Knees and Riders f) per cent. Ships' Iron Masts, or parts of Fiee Ships' Pump and Pump Gear 5 per cent. Ships' Sailcloth or Canvas 5 per cent. Ships' Shackles and Sheaves 5 per cent. Ships' Signal Lamps 5 per cent. Ships' Steering Aptjaratus 5 per cent. Ships' Travelling Trucks 5 per cent. Ships' Varnish, black and bright, when used for ships only 5 per cent. Ships' Wedges 5 per ceat. Ships' Wire Rigging .5 per cent. Ships' Yellow Metal, in bars or bolts Free Ships' Yellow Metal, for sheathing Free Shoddy Free Shoes 17i per cent. Shrubs, growth and produce of B. N. A. Provinces Free Shrubs 10 per cent. Silicate of Soda Free Silk, Tram or Weaving, to make Elastic Webl)ing Free Silks, Manufactures of 17i per cent. Silk Twist for Hats, Boots and ShoeslO per cent Skins, undressed Free Slate Free Sli5 ..-gast 7. — Refined, $2.50 ; yellows, $1.75; browns, $1.30; raw, for refining j; • otily, 90 cents per 100 lbs. ; molasses, 4 cents per gallon. l8'-0, J ..Ht 1.- -Refined sugar, 40 per cent, ad valorem ; unrefined, including Tnola''sr=i, 30 pei ^ei*, 1>:' July 1.- *""ed sugar, 35 por cent. ; raw, 25 per cent. 1861, J' „ "*.--- ' '"<' ^5 per cent. ; raw, 15 per cent. 1862, June 9.- -lie ;5.:gar, $3.00 per 100 lbs. and 25 per cent.; raw, $2.00 and 15 per cent. July 1, the ad valorem rates were reduced to 15 and 10 per cent, respectively, the specific duties of $3.00 and $2.00 remaining. 1866, June 27. — All sjjecific duties, on a graduated scale, as follows : Refin- ed, $3.00 per iOO lbs ; white clayed, or not equal to refined, $2.60 ; yellows, or not equal to white clayed, $2.25 ; brown muscovado, or not equal to yellow mus- covado or brown clayed, $1.90 ; any other not equal to brown muscovado, $1.68; cane juice, syrup, and concentrated molasses, $1.37 ; molasses, 73 cents. 1867. — Duties of 1866 continued, exce[)t on molasses, with regard to which this distinction was introduced : — Molasses, if used for refining purposes, or for the manufacture of sugar, 73 cents per 100 lbs. ; if not so used, 55 cents. 1868, May 22. — Sugar candy, brown or white, and confectionery, and all sugar equal to or above No. 9, Dutch standard, 1 cent per lb. and 26 per centum ad valorem. Below No. 9, 3-4ths of 1 cent per lb. and 25 per centum ad valorem. Cane juice, syrup of sugar or of cane, syrup of molasses or of sorghum, me- lado, concentrated melado, or concentrated molasses, 5-8ths of 1 cent per lb. and 25 per centum ad valorem. Molasses, if used for refining purposes, or for the manufacture of sugar, 73 cents per 100 lbs. Molasses, if not so used, 25 per centum ad valorem. In 1874 Mr. Cartwright proposed to make No. 13, Dutch standard, in- stead of No. 9, the dividing line, but the jn-oposal was dropped, and no change was made that year. April 10, 1875, an Order in Council made a remission of 25 cents per 100 lbs. (or 1-4 cent per lb.) on all sugars under No. 9, Dutch standard, also on cane juice, melado, concentrated molasses, &c. This brought the specific duty on the former down to half a cent per lb., and an the latter to three-eights of a cent, the additional 25 per cent, ad ralorem remaining as before. !,< SUGAR DUTIES. ai^ iuadian import i, 60 cents per er gallon ; and vs, 11.70 ; raw, fretent Cauddian Duties : — < Jugar Candy, l)rown or white, and all i sugar above No. 13, Dutch standard. .1 cent per lb. and 25 per centum ad valorem. Ilqiial to and above No. 9, and not above No 13 1 cent per lb. and 25 per centniii .id valorem lelow No. y ^ cent per lb. and 25 per centum ad valorem. Jane juice, syrup of sugar, or of sugar cane, syrup of molasses or sorglium, melado, concentrated melado, or con- ceittmted molasses g cent per lb. and 25 per centum ad valorem. [olasses, if used for refining or for the manufacture of sugar 73 cents per 100 lbs. [olasses, if not so used 25 per centum ad valorem. GREAT BRITAIN AND IRELAND. ri.30; raw, for 3r gallon, fined, including ler cent. ; raw, d to 15 and 10 ning. follows : Refin- 50 ; yellows, or to yellow DQUS- scovado, $1.68; cents. Bgard to which )urposes, or for cents, oiiery, and all 25 per centum ilorem. sorghum, me- ent per lb. and re of sugar, 73 1 standard, in- md no change cents per 100 d, also on cane c duty on the a of a cent, the In Great Britain-.and Ireland the sugar duties have been abolished, and all kinds of igar are now admitted free from all countries. $2 18| 2 50 2 81i 3 43| 4 06i 5 00 I UNITED STATES. j Per 100 lbs. ■ugars, not above No. 7, Dutch standard, 1| cents per lb. and 25 per I cent, of 1| cents added " Above No. 7 and not above No. 10, 2 cents, and 25 per centum of that added " Above No. 10 and not above No. 13, 2^ cents, and 25 per centum of that added " Above No. 13 and not above No. IG, 2| cents, and 25 per centum of that added ' ' Above No. 16 and not above No. 20, 3^ cents, and 25 per centum of that added " Above No. 20, 4- cents and 26 per centum of that addded igar Candy, not coloured 10 cents per lb. nfectionery, valued at 30 cents per lb. or less 15 cents per lb. mfectionery, valued at above 30 cents 50 per centum ad valurem. olasses, 5 cents per gallon and 25 per centum of that added equal to 64 cents per gallon. Ilk bottoms, syrup of sugar cane juice, melado, concen- ftrated melado, and concentrated molasses, 1| cents per lb. and 25 per centum of that added equal to f 1 . 87^ per 100 lbs. [Note. — The above duties are imposed under the Revised Statutes, dating from me 22, 1874. The 26 per cent, additional dates from March 3, 1875. Drawbacks on Expartation. hard sugars, ^3. 18, less 1 per centum, per 100 lbs ^ ^^idIt J' Soft sugars, over No. 20, $2.58, less 1 per centum, per 100 lbs. ... Yellow sugars, $2.08, less 1 per centum, per 100 lbs Syrup made entirely from sugar, 6| cents, less 10 per centum, per gallon Syrup, made entirely from molasses, 5 cents, less 10 per centum, per gallon 2 55 -^ 2 05,V^ 05^V, i ni so TIPT 40 THE TARIFF HAND-BOOK. FRANCE. English Equivalents. Sugar • — £ 8. d. Refined : Candy Cwt. 1 13 1 Otherkinds " 1 10 11 Raw : From No. 13 to No. 20 inclusive " 1 9 2 Under No. 13 " 1 7 H Molasses not intended for distillation, and containing less than 60 per centum saccharine matter " 9 Glacose and Syrup " 1 7 H GERMANY. Sugar : — Refined, candy, or lump, of No. 19, Dutch standard, and above Cwt. 15 Otherkinds " 12 Syrup "07 Molasses for brewing and distilling Free. 3 2 7 HOLLAND. Raw (Excise Duty) 1 st Class ...... 3rd Class 4th Class, bastard sugar and molasses Refined (Excise Duty) : Candy Melis, lump, and loaf Cwt. 2nd Class " 1 1 6 1 1 18 3 15 3 1 4 5 1 2 10 BELGIUM. Sugar — Import Duty : Refined : Candy Loaf, and augar above No. 18, Dutch standard . Raw, all kinds. Fxcise Duty on Raw : From No. 15 to No. " No. 10 to No. " No. 7 to No. Below No. 7 Cwt. 18 inclusive " 15 " " 10 " " 1 1 Free. 2 19 18 IG 13 2 9 G 3 7 11 ITALY. Refined and lump Cwt. 11 9 Vniefined "085 M'llasses.. " 2 10 SWITZERLAND. Suf,'ar, all kinds, and white syrup Cwt. 2 Molasses and dark syrup " 1 lOi 2l : I • ■« :V THE TEA AND COFFEE DUTIES. 41 sh £ Equi B. valents d. 1 1 13 10 1 11 1 1 9 7 2 11 1 9 7 11 15 3 12 2 7 7 ree. 1 1 6 1 1 18 3 15 3 1 4 5 1 2 10 1 2 2 1 9 ree . 19 C 18 3 IG 7 13 11 11 9 8 5 2 10 2 101 1 21 THE TEA AND COFFEE DUTIES. LEGISLATION OF 1872 AND 1874. On May 1, 1872, an Act of the United States CDni^ress became law, pro/id- ling that on and after July 1 of that year, tea and cotfoe sliould be admitted duty Ifree. At that time the Canadian duties on tea were tlie same as imposed by the Act of December 13, I8()7, Tiz : — 15 per cent, ad valorem and 3^ cents per lb. on jblack ; and 15 per cent, and 7 cents per lb. on green anil Japan. To prevent lexteusive smuggling across the border, it was necessary to take action, and at the [instance of Sir Francis Hincks, then Finance Minister, the Canadian Parliament lalso passed an Act (3.5 Victoria chap. 11.) making tea and colf.^e free of duty. jBut, in order to guard against a certain contingency, an amending Act was [passed (35 Victoria, chap. 12, assented to June 1-t, 1872), containing one section, lin these words : " Provided always, that if at any time any greater duty of customs should be pay- ible in the United States of America on tea or citffee imported from Canjida than from iny other country, then the Governor in Council may impose on tea or colfee imported from the said United States, a duty of Customs equal to the duty payable in the ^Jnited States on tea and coffee imported from Canada. Pn)videlaceil at 05 cents per S77 he Hxcise duty on refined oil was abolislied, and tlie customs duty on all petrolfinn md other bituminous oils, refined, also on crude petroleum, was reduced to ents. In 1807 there was impo.sed on Cavendish tobacco of home manufacture, and n snnff, an excise . receive a draw- P^' 1874 the tobacco excise duti(!S were increased to 20 ami 10 cents respectively ; Iwith such sugar : id the excise duty on cigars of all (lualities was fixed at 40 cents per lb. Customs and K,x- its per Imperial id Excise kit of ill kinds, e:ccept trnE CUSTOMS TARIFF OF GREAT BRITAIN. mctte, wholly of 9 No protective duties are now levied on goods imported — Customs duties being ^arged solely for the sake of revenue. Formerly the articles subject to duty imbered nearly a thousand ; now they are only twenty-two — the chief bfting |bacco, spirits, tea, and wine. The following is a complete list :— ^ ^TICLES. Duty. |d Canada) was to Id per wine Ig changes werei lo or beer, specific gravity not exceeding 1065°, per bbl le or beer, specific gravity not exceeding 1090°, " le or beer, specific gravity exceeding 1090°, " . .. s. d. 8 11 II 16 44 THE TARIFF HAND IU)OK. Boer, mum, per bbl Beer, spruce, specific gravity not exceeding 1190°, per bbl Beer, spruce, speoific gravity exceeding 1190°, '• Cards, playing, per dozen packs C'hitiory (raw or kiln dried), per cwt Cbicory (roasteU or ground), per lb .... Chloral hydrate, por lb Chloroform, " Cocoa, " Cocoa husks and shells, per cwt Cocoa paste and chocolate, per lb Coffee, raw, per cwt Cofl'ee, kiln dried, roasted or ground, per lb Collodion, per gallon Essence of spiuce, 10 per cent, ad valorem Ethyl, iodine of, per gallon Ether, " Fruit, dried, per cwt Malt, per quarter Naptlia purified, per gallon Pickles, in vinegar, " Plate, gold, per ounce Plate, silver, " Spirits, Brandy, Geneva, Rum, &c, per gallon Spirits, Rum, from British colonies, " Spirits, C'dogne water, " Tea, per lb Tobacco, unmanufactured, per lb Tobacco, containing less than 10 per cent, of moisture, per lb Cavendish or Negro-head, per lb Other manufactured tobacco, per lb SnufF containing more than 13 percent, of moisture, per lb Snuff containing less than 13 per cent, of moisture, " Tobacco, cigars, per lb Varnish containing alcohol, per gallon Vinegar, per gallon Wine containing less than 26° proof spirit, per gallon... Wine containing more than 26° and less than 42° spirit, per gallon. Wine, for each additional degree of strength beyond 42", " BRITISH EXCISE DUTIES. Chicory, raw or kiln-dried, per cwt Malt, per bushel (and 5 per cent.) Malt from bare or bigg (Scotland or Ireland) per bushel (and 6 per cent.) Patent' Medicines (Great Britain only) : — Not exceeding Is. Od 2s. 6d "' 48. Od " lOs. Od " 208. Od 30s. Od " 60s. Od Exceeding 50s. Od £ «. d. 1 1 1 1 1 4 3 9 13 3 2 1 3 3 1 2 2 ' 4 J 2 1 4 13 1 5 7 1 4 10 5 1 17 1 6 10 5 10 2 16 6 6 3 H 3 6 x: 6 4 3 9 4 6 5 12 3 1 2 6 3 £ s. d. 12 1 2 7 2 H 3 6 1 2 3 10 1 £ R. H. I I 1 I 1 4 3 9 13 3 2 1 3 3 1 2 2 ' 4 J 2 1 4 13 1 5 7 1 4 10 5 1 17 1 6 10 5 10 2 16 6 6 3 H 3 6 *: 6 4 3 9 4 6 5 12 3 1 2 6 3 nt H. 17 1 10 10 11 UNITKl) STATKS TAHIFK. 45 £ [Plttto, floUl, jior oiinco " Silver, penmiico , il>irit8, li(tnu!-iiiii(U), por i)r<)<>f (^(lUcH) iiiip()rteer squaie yard, iheie shall be levied, collected, and paid a duty of 35 per centuni ad valorem : And j^rovkleil further, That no cotton goods having more than two hundred threads to the s(juaie inch, counting the waip and filling, shall be admitted to a less rate of duty than is ))rovided for goods which are of that nund)er of threads. 28. Cottiin thread, yam, waijjs, or warp-yarn, not wound upon spools, whether single or advanced beyond the condition of single by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, oi in any other form, valued at not exeee(ling forty cents per pound : 10 cents per jM una; valued at over forty cents ])er pnund and not exceeding sixty ceuts j)er jxtund : 20 cents ])er pound ; valueil ut over sixty cents per pouiul and not ex ceeding eighty cents per pound : 30 ct'uts per pound ; valued at over eighty cents per pound : 40 cents per pound ; and, in addition to such rates of duty, 20 per centum ad valorem. 2i). Spool-thiead of cottcui : G cents i)er dozen spools, containing on each spool not exceeding oiu' hundred yards of thi-ead, and, in addition thereto, 30 )>er centuiti ad valonni ; exceeding one hundred yanls, for every additi(jnal hun- dred yards of thread on eaeh spool or fractional part thereof, in excess of one bundled y;irds : cents per Jozm, and 35 per centum ad valorem, 30. Cotton cor per square yard ; iiited, or printed, turn ad valorem ; in the foregoiiit; ! yard ; bleachecl, at over twenty lingK, unbleached, ed, collected, and r, Tliat no cotton nch, counting the i 1 is jirovided foi nd upon spools, i ■ twistijig two or keins, or cops, or nd : 10 cents per ig sixty cents ))er luid and not ex over eiglity cents 1 of duly, *20 per 37. Stone ware above the capacity of ten gallons : 20 per centum a i 38. Slate, slate-pencils, slate cliiniiiey- pieces, mantels, slabs for tables, and ill Otiici' iiltiiiUi itaiuiiig on eaoh ition thereto, 30 ,■ adn in bars, and pay a duty accordingly ; and none of the above iron shall pay a less rate of duty than 35 per centum ad valorem. 91. Iron bars fo^ railroads or inclined planes : 70 cents per one hundred | pounds. I 92. Boiler or other i)late-iron not less tlian three-sixteenths of an inch in thickness: 1| cents ])er pound. 93. Boiler and other plate-iron, not otherwise provided fur : i?25 per ton. 94. Iron wire, bright, coppered, or tinned, drawn and finished, not more than one-fourth of an inch in diameter, not less than number sixteen, wire gauge ; $2 per one hundred pounds, and in aildition thereto 15 jter centum ad va lorem ; over luimber sixteen and not over numl)er twenty-five, wire-guag(! : $3.50! *^umei1 j)er one hundred pounds, and in addition thereto 15 per centum ad valorem jj ^^''-it^^ over or finer than number twenty-five, wire-gauge : $4 per one hundred pounds, and in addition thereto 15 per centum ad valorem. But wire covered with cotton, silk, or other material shall pay 5 cents per pound iu addition to the| foreucidnic rates. 95. Round iron in coils, three-sixteenths of an inch or less in diameter whe- ther coated with metal or not so coated, and alldescriplions of iron wire, and wire of wliich iron is a component part not otherwise specifically enumerated and pro- vided f )r, sliall pay the same duty as iron wire bright, coppered or tinned. 96. Wire spiral furniture springs, manufactured of iron wire : 2 cents per pound and 15 per centum ad valorem. 97. Smooth or polished sheet iron, by whatever name designated : 3 cents per pound. 98. Sheet iron, ci)mmon or black, not thinner than number twenty, wire- guage : l\ cents per pound ; thintier than number twenty, and not thinner than j number twenty-five, wire-guage : 1^ cents per pound ; thinner than number tweu- ty-five, wire-guage : I| cents {)er pound. 99. All band, hoop and scroll iron from one-half to six inches in width, not thinner than one-eighth of an inch : IJ cents })er pound. 100. All band, hoop, and scroll iron from oue-half to six inches wide, under cue eighth of an inch in thickness, and not thinner than immber twenty, wire- gauge : \^ cents per lb. 101. All band, hoop, and scroll iron thinner than number twenty, wire- gauge : 1| cents per pound. ^ 102. Slit rods : 1^ cents per pound. 103. All other descriptions of rolled or hammered iron not otherwise provi- ded for : 1 J cents per pound. 104. All handsaws not over twenty -four inches in length : 75 cents per dozen, ceus lan one inch or 1 or morf; than nor more than 1 of an inch nor [ or hinimered, vo inches tliick, in tliree-Fourths : 3SS than tliree pound. But all m in bars, and m in b;irs, and IS3 rate of dut) ;r one luinJred| of an inch m $25 per ton. shed, not moro in, wire gauge : cenluni ail va >giiage : $;3.5(l n ad valorem one hundreu t wire covered idditiou to the diameter whe- wire, and wire rated and pro- tinned. 2 cents per lated : 3 cents twenty, wire- tliiiuier than number twen in widtli, not s wide, under twenty, wire- twenty, wire- UNITf STATES TARIFF. 51 lerwise provi- its per dozen, and in addition thereto 30 per centum ad valorem ; over twenty four inches in length : $1 per dozen, and in addition thereto 30 per centum ad valorem. 105. All back-saws not over ten inches in length : 75 cents per dozen, and in addition thereto 3 ) per centum ad valorem ; over ten inches in length : $1 per dozen, and in addition thereto 30 per centum ad valorem. lOG. Files, file-blanks, rasps, and floats of all descriptions, not exceeding ten inches in length : 10 cents per pound, and in addition thereto 30 per centum ad \ alorem ; exceeding ten inches in length : 6 cents per pound, and in addition thereto 30 per centum ad valorem. 107. Penknives, jack-knives, and pocket-knives of all kinds : 50 per centum ad valorem. 108. Sword-blades : 35 per centum ad valorem. 109. Swords : 45 per centum ad valorem. 110. Needles for knitting or sewing machines: $1 per thousand, and in ad- dition thereto 35 per centum ad valorem. 111. Iron sejuares marked on one side : 3 cents per pound, and in addition thereto 30 per centum ad valorem ; all other squares of iron or steel : G cents per jiouiid, and 30 per centum ad yah)reni. 112. All manufactures of steel, or of which steel shall be a component part, not otheiwise provicr p luiid. 128. Screws, commonly called wood-screws, two inches or over in length : cell s per pound ; less than two inches in length : 11 cents per pound. 62 THE TARIFF HAND-KOOK. I II 129. Screws of any other metal than iron, and all other screws of iron ex- cept wood screws : 35 per centum ad valorem. 130. Vessels of cast-iron, not otherwise provided for, and on andirons, sad- irons, tailors' and hatters' irons, stoves and stove-plates, of cast iron : 1 J cent* i per pound. 131. Cast-iron steam, gas, and water pipes : 1| cents per pound. 132. Cast-iron butts and hinges: 2^ cents per pound. 133. Hollow-ware, glazed or tinnrd : 3 J cents per pound. 134. Cast scrap-iron of every description : $6 per ton. 135. Wrought scrap-iron of every description: $S per ton. But nothing shall be deemed scrap-iron except waste or refuse iron that has been in actual use, and is fit only to be remanufactured. 136. All other castings of iron, not otherwise provided for : 30 per centum ad valorem. 137. Taggers' iron : 30 per centum ad valorem. 138. Steel, in ingots, bars, coils, sheets, and steel wire, not less than one- fourth of an inch in diameter, valued at seven cents per pound or less : 2\ cents per pound ; valued at above seven cents and not above eleven cents a pound : 3 cents per pound; valued at above eleven cents. a pound: 3^ cents per pound, and 10 per centum ad valorem. 139. Steel wire less than one-fourth of an inch in diameter and not less than number sixteen, wire gauge : 2i cents per pound, and in addition thereto 20 per centum ad valorem ; less or finer than number sixteen, wire-gauge : 3 ceuts per pound, and in addition thereto 20 per centum ad valorem. 140. Steel, commercially known as crinoline, corset, and hat steel wire : 9 cents per pound and 10 per cent ad valorem. 141. Steel, in any form, not otherwise provided for: 30 per centum ad valorem. Provided, That no allowance or reduction of duties for partial loss or damage shall be hereafter made in consequence of rust of iron or steel or upon the manufacture of iron or steel, except on polished Russia sheet iron. 142. Cross-cut saws : 10 cents per lineal foot. 143. On mill, pit, and drag saws, not over nine inches wide : 12| cents per lineal foot ; over nine inches wide : 20 cents per lineal foot. 1 44. Lead in sheets, pipes, or shot : 2| cents per pound, 145. Lead ore : 1^ cents per pound. 146. Lead in pigs and bars : 2 cents per pound. 147. Old scrap-lead, fit only to be remanufactured : \^ cents per pound. 148. Zinc, si)elter or tutenegue, manufactured in blocks or pigs : 1 J cents per pound. 149. Zinc, spelter, tutenegue in sheets : 2 J cents per pound. 150. Iron and tin plates galvanized or coated with any metal by electric batteries : 2 cents per pound. 151. Iron and tin plates galvanized or coated with any metal otherwise than by electric batteries : 2^ cents per pound. 152. Copper imported in the form of ores : 3 cents on each pound of fine copper contained therein. 153. Regulus of copper, and on all black or coarse copper : 4 cents on each pound of fine copper contained therein. ir)4. Old copper, fit only for remanufacture : 4 cents per pound. 155. Copper in plates, bars, ingots, pigs, and in other forms not manufactured or here enumerated : 5 cents per pound. 156. Copper in rolled plates called braziers' copper, sheets, rods, pipes, and copper bottoms, and aU manufactures of copper, or of which copper shall be a component of chief value, not otherwise provided for : 45 per centum ad valorem. UNITED STATES TARIFF. 53 iws of iron ex- I andirons, sad- iron : 1^ cents und. But nothing been in actual 30 per centum t less than one- r less : 2| cents nts a pound : 3 ents per pound, [id not less than I thereto 20 per ge : 3 cents per t steel wire : 9 per centum ad partial loss or r steel or upon ron. 2| cents per ler pound. : 1 J cents per 3tal by electric otherwise than pound of fine cents on each d. manufactured ds, pipes, and >per shall be a ra ad valorem. 157. Sheathing or yellow metal not wholly of copper, nor wholly nor in art of tin, ungalvanized, in sheets forty-eight inches long and fourteen inches ide, and weighing from fourteen to thirty-four ounces per square foot : 3 cents |er pound. 158. Nickel : 30 cents per pound. 1C9. Nickel oxide and alloy of tiickel with copper : 20 cents per pound. 160. Gold leaf: $1.50 per package of five hundred leaves. Silver leaf: 75 nts per package of five hundred leaves. l(jl. Argentine, alabatta or German silver, unmanufactured : 35 per centum valorem. 162. Brass in bars or pigs, and old brass, fit only to be remanufactured : per centum ad valorem. 163. Dutch and bronze metal in leaf: 10 per centum ad valorem. 164. Articles, not otherwise provided for, made of gold, silver, German sil- eror platina, or of which either of these metals shall be a component part : 40 er centum ad valorem. le.'). Silver plated metal, in sheets or other form : 35 per centum ad valorem. 160. Manufactures, articles, vessels and wares, not otherwise provided for, f brass, iron, lead, pewter and tin, or other metal (except gold, silver, platina, opper and steel), or of which either of these metals shall be the component ma- Rrial (if chief value : 35 per centum ad valorem. 167. Metals, unmanufactured, not otherwise provided for: 20 per centum d valorem. Schedule F.— Provisions, 169. Beef and pork: 1 cent per pound; Hama and bacon: 2 cents per ound ; Cheese : 4 cents per pound ; Wheat : 20 cents per bushel ; Butter : 4 ents per pound; Lard: 2 cents per pound; Rye and Barley: 16 cents per ushel ; Indian corn or maize : 10 cents per bushel ; Oats : 10 cents per bushel. 1 70. Fish — mackerel : |2.00 a barrel; herrings, pickled or salted : $1.00 per arrel ; pickled salmon : $3.00 per barrel ; all other fish pickled in barrels : $1.50 er barrel ; all other foreign caught fish imported otherwise than in barrels or alf-barrels, or whether fresh, smoked or dried, salted or pickled, not otherwise rovided for: 50 cents per hundred pounds. 171. Salmon, preserved : 30 per centum ad valorem. 173. Fish preserved in oil, except anchovies and sardines : 30 per centum d valorem. . 174. Cornmeal: 10 per centum ad valorem. 175. Oatmeal: J cent per pound. 176. Rye flour : 10 per centum ad valorem. 177. Rice : cleaned, 2 J cents per pound ; on uncleaned, 2 cents per pound. 178. On paddy: 1^ cents per pound. 179. Capers, pickles and sauces of all kinds, not otherwise provided for : 85 er centum ad valorem. 180. Catsup : 40 per centum ad valorem. 181. Preserved or condensed milk : 20 per centum ad valorem. 182. Potatoes : 15 cents per bushel. 183. Vegetables, not otherwise provided for : 10 per centum ad valorem. 184. Prepared vegetables, meats, fish, poultry, and game, sealed or unsealed, 1 cans or otherwise : 35 per centum ad valorem. 185. Vinegar: 10 cents per gallon. [Note. — The omission, in the original Tariff Act, of so important an article nf commerce as wheat flour from the schedule of provisions, has been frequently 54 THE TARIFF HAND-HOOK. 1(X> lbs. 1 .$2 18|| 2I 1 2( 2 50 fccr po Inssia •' 81' 1 "^ " Wer poi 3 43|i 11 i 4 06| remarked upon, an^. Shingles: thirty five cents per thousand. 229. Pine clapboards ; $2 per thousand. 230. Spruce clapboards : $1.50 cents per thousand. 231. House or cabinet furniture, in pieces or rough, and not finished : 30 • per centum ad valorem. 2.i2. Cabinet wares and house furniture, finished : 35 per centum ad valorem. 233. Casks and barrels, empty, sugar-box sliooks and packing-boxes of wood, not otherwise provided for : 30 per centum ad valorem. 234. Manufactures of cedar-wood, granadilla, ebony, mahogany, rose-wood, and satin-wood : 35 per centum ad valorem ; manufactures of wood, or of which wood is the chief component part, not otherwise provided for : 35 per centum ad valorem. 235. Wood unmanufactured, not otherwise provided for : 20 per centum ad valorem. ScHiDULE L. — Wool and Woollen GooDa. 236. All wools, hair of the alpaca, goat, and other like animals, shall be divided, for the purpose of fixing the duties to be charged thereon, into the three following classes : Class 1.— Clothing-Wool. 237. That is to say, merino, mestiza, metz or metis wools, or other wools of merino blood, immediate or remote ; down clothing- wools, and wools of like character with any of the preceding, including such as have been heretofore usually imported into the United States from Buenos Ayres, New Zealand, Aus- tralia, Cape of Good Hope, Russia, Great Britain, Canada, and elsewhere, and also including all wools, not hereinafter described or designated in classes two and three. Class 2. — Combing Wools. 238. That is to say, Leicester, Cotswold, Lincolnshire, down combing-wools Canada long wools, or other like combing-wools of English blood, and usually known by the terms herein used ; and also all hair of the alpaca, goat, and other like animals. Class 3. — Carpet Wools and other similar Wools. 239, Such as Donskoi, native South American, Cordova, Valparaiso, native Smyrna, and including all such wools of like character as have been heretofore •usually imported into the United States from Turkey, Greece, Egypt, Syria, and elsewhere. The duty upon wool of the first class which shall be imported washed, shall be twice the amount of the duty to which it should be subjected, if imported unwashed. f;i 240. And the duty upon wool of all classes which shall be imported scoured, shall be three times the duty to which it would be subjected if it be imported unwashed. And the duty upon wool of the sheep, or hair of the alpaca, goat and other like animals, which shall be imported in any other than the ordinary ■ condition as now and heretofore practised, or which shall be changed in its cha- racter or condition^ for the purpose of erading the dnty, or which shall be reduce Ibe tw o whenc thirty 11 pel last p such p additi( o. like ar Unitec per pc valorei w whenc( exceed theretc o. whence twelve 2' whence exceed 24 value t prescril 24 with th alone. 24 24 descripi 60 cent 25 worstec part of as are ( ceeding per pou t aboA cloths, 3r othe cents p valued dditio UNITED STATES TARIFF. 57 d valorem. •j finished : 30 .m ad valorem, boxes of wood,: ny, rose- wood, (1, or of which! oer centum ad, 4 J per centum ftd| mals, shall be , into the three! other wools of wools of like I en heretofore Zealand, Aus- aewhere, and asses two and ombing-wools and usually )at, and other .s. • araiso, native n heretofore >t, Syria, and be imported be subjected, rted scoured, be imported alpaca, goat ^he ordinary Id in its cha- Ich shall be reduced in value by the admixture of dirt, or any other foreign suhstancw, shall be twice the duty to which it would be otherwise subject. 241. Wools of the first class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall be thirty-two cents or less per pound : 10 cents per pound, and, in addition thereto, 11 per centum ad valorem. Wools of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall exceed thirty-two cents per pound : 12 cents per pound, and, in [addition thereto, 10 per centum ad valorem. 242. Wools of the second class, and all hair of the alpaca, goat, and other [like animals, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall be thirty-two cents or less per pound: 12 cents per pound, and, in addition thereto, 11 per centum ad valorem. 243. Wools of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall [exceed thirty-two cents or less per pound : 12 cents per pound, and in additiim thereto, 10 per centum ad valorem. 244. Wools of the third class, the value whereof at the last port or place whence exported into the United States, excluding charges in such port, shall be twelve cents or less per pound : 3 cents per pound. 245. Wool of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall [exceed twelve cents per pound : 6 cents per pound. 246. Wools on the skin : the same rates as other wools, the quantity and lvalue to be ascertained under such rules as the Secretary of the Treasury may jprescribe. 247. Sheep-skins and Angora goat-skins, raw or unmanufactured, imported [with the wool on, washed or unwashed : 30 per centum ad valorem on the skins lone. 248. Woollen rags, shoddy, mungo, waste, and flocks; 1 2 cents per pound. 249. Woollen cloths, woollen shawls, and all manufactures of wool of every [description, made wholly or in part of wool, not herein otherwise provided for : 50 cents per pound, and, in addition thereto, 35 per centum ad valorem. 250. Flannels, blankets, hats of wool, knit goods, balmorals, woollen and Iworsted yarns, and all manufactures of every description composed wholly or in jpart of worsted, the hair of the alpaca, goat, or other like animals, except such IS are composed in part of wool, not otherwise provided for, valued at not ex- seeding forty cents per pound : 20 cents per pound ; valued at above forty cents [per pound and not exceeding sixty cents per pound : 30 cents per pound ; valued It above sixty cents per pound and not exceeding eighty cents per pound : 40 jents per pound ; valued at above eighty cents per pound : 50 cents per pound ; ind, in addition thereto, upon all the above-named articles : 35 per centum ad [valorem. 251. Endless belts or felts for paper or printing machines: 20 cents per )ound and 35 per centum ad valorem. 252. Bunting : 20 cents per square yard, and, in addition thereto, 35 per ;entum ad valorem. 253. Women's and children's .dress goods and real or imitation Italian sloths, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, >r other like animals, valued at not exceeding twenty cents per square yard : 6 ients per square yard, and, in addition thereto, 35 per centum ad valorem ; 'alued at above twenty cents per square yard : 8 cents per square yard, and, in Idition thereto, 40 per centum ad valorem. But on all goods weighing four 58 THE TARIFF HAND-HOOK. M ounces and over per square yard, tlic duty Hliall be 50 cents per pound, and, iu addition tlieieto, 3.") per centum ad valorem. 2t)4. Olotliin^ ready made, and wearing appiirel of every description, imd balmoral skirts and skirting, and goods of Niniilar description, or nseii for like ])uriio8Cs, composed wholly or in part of woi>l, worsted, the hair of the alpaca, goat, or other like animals, made up or manufactured wholly or in j)art liy the tailor, seamstress, or manufacturer, except knit goods : ftU cents per pound, and in addition thereto, 40 |»er centum ad valorem. 255. Webbings, beltings, bindings, braids, galloons, fringes, gimj)S, corde, cords and tassels, dress-trimmings, liead nets, buttons, or barrel buttons, or but- tons of other forms for tassels or ornaments, wrought by hand or braided by machinery, made of wool, worsted, or mohair, or of which wool, worsted, or mohair is a component material : 50 cents per pound, and, in addition thereto, 50 per centum ad valorem, 25G. Aubusson aner square y-srd, and, in addition thereto, 35 per centum ad valorem. 25'). Patent velvet and tapestry velvet carpets, printed on the warp or otherwise, 40 cents per square yard, and, in addition thereto, 35 per centum ad valorem. 260. Tapestry Brussels carpets, printed on the warp or otherwise : 28 cents per square yard, and, in addition thereto, 35 per centum ad valorem. 2G1. Treble ingrain, three-))ly, and worsted chain Venetian carpets: 17 cents per square yard, and, in addition thereto, 35 per centum ad valorem. 262. Yarn Venetian and two-ply ingrain carpets : 12 cents per square yard, and, in addition thereto, 35 per centum ad valorem. 263. Druggets and bookings, printed, coloured, or otherwise : 25 cents per square yard, and, in addition thereto, 35 per centum ad valorem. 264. Hemp or Jute carpeting : 8 cents per square yard. 265. Carpets, and carpeting of wool, flax, or cotton, or parts of either, or other material not herein specified : 40 per centum ad valorem. And mats, rugs, screens, co 'ers, hassocks, bed-sides, and other portions of carpets or carpetings, shall be suojected to the rate of duty herein imposed on carpets or carpeting of like character or description, and the duty on all other mats, (not exclusively of vegetable material) screens, hassocks, and rugs, shall be 45 per centum ad valorem. 266. Oil-cloths, for floors, stamped, painted, or printed, valued at fifty cents or less per square yard, 35 per centum ad valorem ; valued , at over fifty cents per square yard, and on all other oil-cloth (except silk oil-cloth), and oi' t. .»«,. proof cloth, not otherwise provided for: 45 per centum ad valorem. 267. Oil-silk cloth : 60 per centum ad valorem. SCHEDULE M.— Sundries. :^68. Acetates. — Oi ammonia, 25 cents per pound ; baryta, 25 t- n pound ; copper, 10 cents per pound; iron, 25 cents per pound ; lead, ■ ro„i., ^ cents per pound ; white, 10 ocuts per pound ; lime, 25 per centum ad valorem ; magnesia, 50 cents per pound ; potassa, 25 cents per pound ; soda, 25 cents per pound ; strontia, 25 cents per pound ; zinc, 25 cents per pound. 269. Acids, — Acetic, acetous, and pyroligneous of specific gravity of 1.047, 25 '•entfi per rown, 5 orem , UNITED STATES TARIFF. 59 un» I, and, I or less, 5 cents per pound ; acetic, acetous, and pyrolij^neous of specific gravity over 1.047, .'JO cents per pound ; l)enzoic, 10 per centum ad valorem ; carbolic, li<|uid, 10 per centum ad valon^m ; chromic, 15 per centum ad valorem ; critic, 10 cents per pound ; Kallic, !?1 per pound ; nitric, 10 per centum ad valorem ; sulphuric, fuming (N^ordhauheii), 1 cent per pourul ; tannic, |l per pound ; tar- taric, If) cents per pound ; and all other acidn of every description usimI for medi- cal purposes, or in the fine arts, not otherwise provided for, 10 per centum ad valorem. 270. Acorn, and dandelion root, raw or prepared, and all other articles used or intended to he used as coflce or a 8ul)stitute for colFee, not otherwise provided for : 3 cents per pound. 271. Alabaster and spar ornaments : 30 per centum ad valorem. 272. Albata, unmanufactured : 35 per centum ad valorem. 273. Almonds : G cents per i)ound ; shelled : 10 cents per pound. 274. Alum, patent alum, alum .substitute, sulphate of alumina, and aluminous GO cents per one hundred pounds. either, or mats, rugs, carpetings, arpeting of exclusively centum ad fifty cents fifty cents or 1- '"t cake tion, and id for like lie alpaca, rl l>y the lund, and ips, cords, IS, or but- raided by k-or-sted, or )n thereto, 'or rooms ; ; Jacquard sentum ad cents per e warp or centum ad ! : 28 cents jarpets : 1 7 jrem. [juare yard, 5 cents per I ad ents per brown, 5 d valorem ; 3 cents per >y of 1.047,1 275. Ammonia. — Ammonia, and sulphate and carbonate of ammonia : 20 per centum ad valorem ; sal ammonia and muriate of ammonia : 10 per centum ad valorem. 276. Animals, live : 20 per centum ail valorem. 277. Antimony, crude, and regulus of: 10 per centum ad valorem. 278. Argols (otiier than crude): G ceiita per pound. 279. Asbestos, m:inufactured : 20 per centum ad valorem. 280. Arrowroot : 30 per centum ad valorem. 281. Asphaltum : 25 ])er centum ad valorem. 282. Assafcctida : 20 per centum ad valorem. 283. Balsams, used for medicinal purposes, not otherwise provided for : 30 per centum ad valorem. 284. Barley, pearl or hulled : 1 cent per pound. 285. Barytes, and sulphate of : | cent per pound ; nitrate jf: 20 per centum ad valorem. 286. Baskets, and all other articles composed of grass, osier, palm-leaf, whalebone, or willow, not otherwise provided for : 35 per centum ad valorem ; composed of straw : 35 per centum ad valorem. 287. Bay-rum or bay-water, whether distilled or comp )unded : $1 per gallon of first proof, and in proportion for any greater strength than first proof. 288. All beads and bead ornaments, except amber; 50 per centum ad valorem. 289. Bees-wax : 20 per centum ad valorem. 290. Benzoates : 30 per centum ad valorem. 291. Billiard-chalk: 50 per centum ad valorem. 292. Black of bone, or ivory drop black : 25 per centum ad valorem. 293. Blacking of all descriptions : 30 per centum ad valorem. 294. Bladders, manufactures of: 30 per centum ad valorem. 295. Manufactures of bones, horn, ivory, or vegetable ivory : 35 per centum ud valorem. 296. Bonnets, hats, and hoods, for men, women, and children, composed of chip, grass, palm-leaf, willow, or any other vegetable substance, hair, whalebone, or other material, not otherwise provided fur : 40 per centum ad valorem ; com- posed of '^traw : 40 per centum ad valorem. 297 Mooks, periodicals, pamphlets, blank-books, bound or unbound, and all printed tter, engravings, bound or unbound, illustrated books and papers, &nu maps harts : 25 per centum ad valorem. 1 Borax, refined : 10 cents per pound. I WW THE TARIFF HAND-BOOK. 299. BoullioDS or canuetille, and metal threads, fil6 or gespinst : 25 per centum ad valorem. 300. Brick, fire-brick, and roofing and paving-tile, not otherwise provided for ; 20 per centum ad valorem. 301. Brimstone, in rolls or refined : $10 per ton. 302. Bristles : 15 cents per pound. 303. Britannia ware : 35 per centum ad valorem. 304. Bronze liquor : 10 per centum ad valorem. 305. Bronze powder : 20 per centum ad valorem. 306. Brooms of all kinds : 35 per centum ad valorem. 307. Brushes of all kinds : 40 per centum ad valorem. 308. Bulbous roots, not otherwise provided for : 30 per centum ad valorem. 309. Burning fluid : 50 cents per gallon. 310. Burr-stones, manufactured or bound up into millstones : 20 per centum ad valorem. 311. Buttons and buttor-moulds, not otherwise provided for : 30 per centum ad valorem. 312. Calomel : 30 per centum ad valorem. 313. Camphor, refined : 5 cents per pound. 314. Candles and tapers, stearine, and adamantine: 5 cents per pound; spermaceti, parafine, and wax candles and tapers, pure or mixed : 8 cents per pound ; all other candles and tapers : 2 J cents per pound. 315. Canes and sticks for walking, finished or unfinished : 35 per centum ad valorem. 316. Card-cases, pocket-books, shell-boxes, souvenirs, and all similar articles of whatever material composed : 35 per centum ad valorem. 317. Carriages and parts oi carriages : 35 per centum ad valorem. 318. Castor beans or seeds, per bus! -il of fifty pounds : 60 cents. 319. Chicory-root, ground or unground : 1 cent per pound. Chicory- root, burnt or prepared : 5 cents per pound. Chloioform : $1.00 per pound. Chocolate : 5 cents per pound. Chronometers, box or ship's, and parts thereof: 10 per centum ad 320. 321. 322. 323. valorem. 324. 325. Clocks, and parts of clocks : 35 per centum ad valorem. Clothing, ready-made, and wearing apparel of every description, of] whatever material composed, except wool, silk, and linen, made up or manufac- tured wholly or in part by the tailor, seamstress, or manufacturer, not otherwise provided for, caps, gloves, leggins, mitts, socks, stockings, wove shirts and drawers, and all similar articles made on frames, of whatever material composed,] except silk and linen, worn by men, women, or children, and not otherwise pro- vided for, articles worn by men, women, or children, of whatever material com- 1 posed, except silk and linen, made up, or made wholly or in part by hand, not ^ otherwise provided for : 35 per centum ad vf lorem. 326. Coach and harness furniture of all kinds, saddlery, coach and harness I hardware, silver plated, brass, brass plated or covered, common tinned, burnished or japanned, not otherwise provided for : 35 per centum ad valorem. 327. Slack coal or culm, such as will pass through i half-inch screen : 401 cents per ton of twenty -eight bushels, eighty pounds to the bushel ; bituminousj coal and shale: 75 cents per ton of twenty-eight bushels, eighty pounds to thej bushel. •328. Cobalt, oxide of : 20 per centum ad valorem. 320. Cocoa, prepared or manufactured : 2 cents per pound. 330. Coke : 25 per entum ad valorem. •v' (inst ; 25 per vise provided m ad valorem. 20 per centum 10 per centum 3 per pound ; : 8 cents per (5 per centum imilar articles rem. its. >r centum ad escription, of or manufac- lot otherwise e shirts and ial composed, therwise pro- tnaterial com- )y hand, not and harness ed, burnished screen : 40 bituminous aunds to the UNITED STATES TARIFF. m 331. Collodion and ethers of all kinds, not otherwise provided for, and etherial preparations or extracts, fluid: $1.00 per pound. 332. Colouring for brandy : 50 per centum ad valorem. 333. Combs of all kinds : 35 per centum ad valorem. 334. Comfits, sweetmeats, or fruits preserved in sugar, brandy, or molasses, not otherwise provided for : 35 per centum ad valorem. 335. Composition of glass or paste, when set : 30 per centum ad valorem; when not set : 10 per centum ad valorem. 336. Composition tops for tables, or other articles of furniture : 35 per cen- tum ad valorem. 337. Copperas, green vitriol, or sulphate of iron : | cent per pound. 338. Coral, cut or manafactured : 30 per centum ad valorem. 339. Corks and cork-bark, manufactured : 30 per centum ad valorem. 340. Corsets, or manufactured cloth, woven or made in patterns of such size shape, and form, or cut in such manner as to be fit for corsets, when valued at six dollars per dozen or less : $2.00 per dozen ; when valued over six dollars per dozen : 35 per centum ad valorem. 341. Court-plaster: 35 per centum ad valorem. 342. Crayons of all kinds : 30 per centum ad valorem. 343. Cream tartar : 10 cents per pound. 344. Cutlery of all kinds : 35 per centum ad valorem. 345. Currants, Z.inte, or other : 1 cent pei pound. 346. Dates and prunes : 1 cent per pound. 347. Dolls : 35 per centum ad valorem. 348. Dried pulp : 20 per centum ad valorem. 349. Drugs, medicinal and other, crude, not otherwise provided for : 20 per centum ad valorem. 350. Embroidery, manufactures of cotton, linen or silk, if embroidered or tamboured, in the loom or otherwise, by machinery or with the needle, or other process, not otherwise provided for : 35 per centum ad valorem ; articles em- broidered with gold and silver, or other metals : 35 per centum ad valorem. 351. Emery grains : 2 cents per pound. 352. Emery ore : $G per ton. 353. Emery, manufactured, ground or pulverized : 1 cent per pound. 352. Encaustic tiles : 35 per centum ad valorem. 355. Epaulets, galloons, laces, knots, stars, tassels, tresses, and wings of gold, silver, or other metal : 35 per centum ad valorem. 356. Essences, extracts, toilet waters, cosmetics, hair-oils, pomades, hair- dressings, hair-restoratives, hair-dyes, tooth- washes, dentifrice, tooth-pastes, aromatic cachous, or other perfumeries or cosmetics, by whatever name or names known, used or applied as perfumes or applications to the hair, mouth, or skin : 50 per centum ad valorem ; cologne water and other perfumery, of which alcohol forms the principal ingredients : $3 per gallon, and 50 per centum ad valorem ; rum essence or oil, and bay -rum essence »r oil ; 50 cents per ounce. 357. Eyelets of every descriptiou : 6 cents per thousand. 358. Fans and fire-screens of every description, except common palm-leaf fans, of whatever material composed : oo per centum ad valorem. 359. Feathers — Ostrich, vulture, cock, and other ornamental, crude or not dressed, coloured or manufactured : 25 per centum ad valorem ; when dressed, coloured, or manufactured : 50 per centum ad valorem ; artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, not other- wise provided for : 50 per centum ad valorem. 360. Feather beds : 20 per centum ad valorem. r tr 62 THE TARIFF HAND-BOOK. 361. Feldspar : 20 per centum ad valorem. 362. Figs : 2^ cents per pound, 363. Filberts and walnuts, of all kinds : 3 cents per pound. 364. Finishing powder : 20 per cent ad valorem. 365. Fire-crackers : $1 a box of forty packs, not exceeding eighty to each pack, and in the same proportion of any greater or less number. 366. Fire-crackers, not otherwise provided for : 30 per centum ad valorem. 367. Fish-skins : 20 per centum ad valorem. 368. Fruit ethers, essences or oils of apple, pear, peach, apricot, strawberry and raspberry, made of fusel-oil or of fruit, or imitations thereof : $2.50 per pound. 369. Fruits. — Oranges, lemons, pine apples, and grapes : 20 per centum ad valorem ; limes, bananas, plantains, shaddocks, mangoes, 10 per centum ad valorem. But no allowance shall be made for loss by decay on the voyage, unless the loss shall exceed 25 per centum of the quantity, and the allowance then made shall be only for the amount of loss in excess of 25 per centum of the whole quantity. Green, ripe, or dried, not otherwise provided for : 10 per centum ad valorem ; preserved in their own juice, and fruit-juice : 25 per centum ad valorem. 370. Fulminates, fulminating powders, and all articles used for like purposes, not otherwise provided for : 30 per centum ad valorem. 371. Fur, articles made of. — Caps, hats, muffs, and tippets of fu r, and all other manufactures of fur, or of which fur shall be a component materia^ : 35 per centum ad valorem. 372. Fusel-oil, or amylio alcohol : $2 per gallon. 373. Gelatine, and all similar preparations, not otherwise provided for ; 35 per centum ad valorem. 374. Glass plates or disks, unwrought, for optical instruments : 10 per cen- tum ad valorem. 375. Gloves, kid or other leather, of all descriptions, for men's, women's, or children's wear : 50 per centum ad valorem. 376. Glue : 20 per centum ad valorem. 377. Glycerine: 30 per centum ad valorem. 378. Grease, all not specified: 10 per centum ad valorem. 379. Grindstones, rough or unfinished : $1.50 per ton; finished ; $2 per ton. 380. Gum substitute, or burnt starch : 10 per centum ad valorem. 381. Gunpowder and all explosive substances used for mining, blasting, ar- tillery, or sporting purposes, when valued at twenty cents or less per pound : 6 cents per pound, and, in addition thereto, 20 per centum ad valorem ; valued above twenty cents per pound : 10 cents per pound, and in addition thereto, 20 per centum ad valorem- 382. Gutta-percha, manufactured : 40 per centum ad valorem. 383. Hair— Bracelets, braids, chains, curls, or ringlets, composed of hair, or of which hair is a component material : 3i> per centum ad valorem ; curled hair, except hair of hogs, used for beds or matresses : 30 per centum ad valorem ; hair of hogs : 1 cent per pound ; human hair, raw, uncleaned, and not drawn : 20 per centum ad valorem ; when cleaned or drawn, but not manufactured : 30 per cen- tum ad valorem ; when manufactured : 40 per centum ad valorem ; hair of all kinds, cleaned, but unmanufactured, not otherwise provided for : 10 per centum ad valorem. 384. Hair cloth known as " crinoline cloth," and all other manufactures of hair, not otherwise provided for : 30 per centum ad valorem ; of the description known as " hair-seating " eighteen inches wide or over : 40 cents per square yard; less than eighteen inches wide : 30 cents per square yard. ^- ur UNITED STATES TARIFF. 68 385. Hair pencils : 35 per centum ad valorem. 386. Hair pins, made of iron wire : 50 per centum ad valorem. 387. Hat bodies of cotton : 35 per centum ad valorem. 388. Hats, &c., materials for. — Braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares, used for making or ornamenting hats, bonnets, and hoods, composed of straw, chip, grass, palm-leaf, willow, or any other vegetable substance, or of hair, whalebone, or other material not otherwise provided for ; 30 per centum ad valorem. 389. Hatters' furs not on the skin, and dressed furs on the skin : 20 per centum ad valorem. 390. Hatters' plush, composed of silk and cotton, but of which cotton is the component matenal of chief value : 25 per centum ad valorem. 391. Hempseed and rapeseed, and other oil seeds of like character other than linseed or flaxseed : ^ cent per pound. 392. Hoff'raan's anodyne and spirits of nitric ether ; 50 cents per pound. 393. Honey : 20 cents per gallon. • 395. India rubber and silk, manufactures of, or manufactures of India rubber and silk and other materials : 50 per centum ad valorem. 396-397. India rubber, articles composed of. — Braces, suspenders, webbing, or other fabrics, composed wholly or in part of India rubber, not otherwise pro- vided for : 35 per centum ad valorem. 398. Articles composed wholly of India rubber, not otherwise provided for : 25 per centum ad valorem. 399. India rubber boots and shoes : 30 per centum ad valorem. 400. Ink, printers' ink, and ink-powders : 35 per centum ad valorem. 401. Insulators for use exclusively in telegraphy, except those made of glass : 25 per centum ad valorem. 402. Iodine, salts of : 15 per centum ad valorem ; resublimed : 75 cents per pound. 403. Ivory or bone dice, draughts, chess-men, chess-balls, and bagatelle-balls: 50 per centum ad valorem. 404. Japanned ware of all kinds, not otherwise provided for : 40 per centum ad valorem. 405. Jellies of all kinds : 50 per centum ad valorem. 406. Jet, inanufactures and imitations of : 35 per centum ad valorem. 407. Lead, nitrate of: 3 cents per pound. 408. Leather. — Bend or belting leatlier, and Spanish or other sole leather : 15 per centum ad valorem ; calf-skins, tanned, or tanned and dressed : 25 per centum ad valorem ; upper leather of all other kinds, and skins dressed and finished of all kinds, not otherwise provided for : 20 per centum ad valorem ; skins for morocco, tanned, but unfinished : 10 per centum ad valorem ; manufac- tures and articles of leather, or of which leather shall be a component part, not otherwise provided for : 35 per centum a. : naphtha, benzine, and benzole, refined or pro- duced from the distillation of coal, asphaltum, shale, peat, petroleum or rock-oil,_ or other bituminous substances used for like purposes : 40 cents per gallon ; coal, oil, crude : 15 cents per gallon ; crude petroleum or rock-oil : 20 cents per gallon ' croton, $1 per pound ; olive, in flasks and bottles, and salad : $\ per gallon ' castor : $1 per gallon ; cloves : |2 per pound ; cognac, or oenanthic ether : $4 per ounce ; linseed or flaxseed : 30 cents per gallon, seven pounds and a half of weight to be estimated as a gallon ; hempseed and rapeseed : 23 cents per gallon ; neat's foot, and all animal, whale, seal and fish oils : 20 per centum ad valorem , cottonseed: 30 cents per gallon ; cenne : 30 cents per gallon. 435. Oils, essential or essence. — Bay-leaves: $17.50 per pound ; cubebs : cents per erd antique, eto, 25 per iptions, not c foot, and, )lished mar- 3ni, and, in BS in tliick- litiou to the '^o inches in 11 be subject per centum ■ flags, jute, itum ad va- per centum 3er centum erwise pro- r containing centum ad il quart, or valorem. centum ad 11. )rem. inclosed in s not other- )ound. led or pro- )r rock-oil,_ lUon ; coal, per gallon ' ler gallon ' er : ^4 per d a half of per gallon ; valorem , i ; cubebs : m UNITED STATES TARIFF. 65 $1 per pound ; lemons : 50 ceni,s per pound ; orange : 60 cents per pound ; all other essential oils, not otherwise provided for : 50 per centum ad valorem. 436. Oils, fixed or expressed. — Bay or laurel: 20 cents per pound ; olive, not salad : 25 cents per gallon ; mustard, not salad : 25 cents per gallon ; oils expressed, not otherwise provided for : 20 per centum ad valorem. 437. Opium : $1 per pound ; prepared for smoking, and all other prepara- tions of opium not otherwise provided for : $6 per pound. But opium prepared for smoking, and other preparations of opium, deposited in bonded warehouse, shall not be removed therefrom for exportation without payment of duties, and such duties shall not be refunded. 438. Osier or willow, prepared for basket- makers' use : 30 per centum ad valorem. 439. Paintings and statuary, not otherwise provided for : 10 per centum ad valorem. Bui the term " statuary," as used in the law now in force imposing duties on foreign importations, shall be understood to include professional pro- ductions of Ji statuary or of a sculptor only. 440. Plaints and dyes. — Aniline dyes and colours, by whatever name known : 50 cents per pound, and 35 per centum ad valorem. 441. Blanc-fixe, enameled white, satin-white, limo-white, and all combinations of barytes with acids or water : 3 cents per pound ; carmine lake, dry or liquid : 35 per centum ad valorem. 442. French green, Paris green, mineral green, mineral blue, and Prussian blue, dry or moist : 30 per centum ad valorem. 443. Indian red : 25 per centum ad valorem. 444. Indigo, extract of: 10 per centum ad valorem ; carrained : 20 per cen- tum ad valorem. 445. Iron liquor ; 10 per centum ad valorem. 44fi. Lamp-black : 20 per centum ad valorem. 447. Lastings, mohair cloth, silk twist, or other manufactures of cloth woven or made in patterns of such size, shape, and form, or cut in such manner as to be fit for buttons exclusively, not combined with India rubber : 10 per centum ad valorem. 448. Lead, white or red, and litharge, dry or ground in oil : 3 cents per pound. 449. Logwood, and other dye-woods, extracts and decoctions of: 10 per centum ad valorem. 450. Ochres and ochery earths, not otherwise provided for, when dry : 50 cents per one hundred pounds; when ground in oil: $1.50 per one hundred pounds ; Spanish brown: 25 per centum ad valorem. 451. Sumac : 10 per centum ad valorem. 45-. Ultramarine : 6 cents per pound. 453. Umber : 50 cents per one hundred pounds. 454. Vandyke brown : 20 per centum ad valorem. 455. Water-colours : 35 per centum ad valorem. 456. Wood lake, Venetian red, vermilion, chrome-yellow, rose-pink, Dutch l)ink, and paints and painters' colours, (except white and red lead and oxide of zinc), dry or ground in oil, and moist water-colours used in the manufacture of paper-hangings and coloured papers and cards, not otherwise provided for : 25 per centum ad valorem. 457. Zinc, oxide of, dry or ground in oil : 1| cents per pound. 458. Paper. — Sized or glued, suitable only for printing paper : 25 per centum ad valorem ; printing, unsized, used for books and newspapers exclusive- ly : 20 per centum ad valorem ; manufactures of, or of which paper is a compo- w\ m -5 '■ k V I k m THE TARIFF HAND-BOOK. nent material, not otherwise provided for : 35 per centum ad valorem ; sheath- ing paper : 10 per centum ad valorem. 459. Paper boxes, and all other fancy boxes : 35 per centum ad valorem. 460. Paper envelopes : 35 per centum ad valorem. 461. Paper hangings and paper for screens and fire-boards ; paper, antiquar- ian, demy, drawing, elephant, foolscap, imperial letter, and all other paper not otherwise provided for : 35 per centum ad valorem. 462. Papier-mach6, manufactures, articles, wares of : 35 per centum ad valorem. 463. 464. 465. 466. 467. pound. 4' 18. Paraffine : 10 cents per pound. Parchment : 30 per centum ad valorem. Patent size : 20 per centum ad valorem. Paving-stones, not otherwise provided for : 10 per centum ad valorem. Pea-nuts or ground beans : 1 cent per pound j shelled, 1| cents per Pencils of wood, filled with lead or other materials : 50 cents per gross, and, in addition thereto, 30 per centum ad valorem. 469. Pencils, lead, not in wood : $1 per gross. 470. Pens, metallic : 10 cents per gross, and, in addition thereto, 25 per centum ad valorem. 471. Pen-tips and pen-holders, or parts thereof : 35 per centum ad valorem. 472. Percussion caps : 40 per centum ad valorem. 473. Philosophical apparatus and instruments : 40 per centum ad valorem. Provided, That any philosophical apparatus and instruments imported for the use of any society incorporated for religious purposes, are subject to a duty of 15 per centum ad valorem. 474. Pins, solid-head or other : 35 per centum ad valorem. 475. Pipe-cases, pipe stems, tips, mouth-pieces, ar d metallic mountings for pipes, and all other parts of pipes or pipe fixtures, and all smokers' articles : 75 per centum ad valorem. 476. Pipes and pipe-bowls. — Meerschaum, wood, porcelain, lava, and all other tobacco-smoking pipes and pipe-bowls, not otherwise provided for : $1.50 cents per gross, and, in addition thereto, 75 per centum ad valorem ; pipes, clay, common or white : 35 per centum ad valorem. 477. Pitch : 20 per centum ad valorem. 478. Plants. — Fruit, shade, lawn, and ornamental trees, shrubs, plants, and flower-seeds, not otherwise provided for ; garden seeds, and all other seeds for agricultural and horticultural purposes, not otherwise provided for : 20 per cen- tum ad valorem. 479. Plaster of Paris, when ground or calcined : 20 per centum ad valorem. 480. Plated and gilt ware of all kinds : 35 per centum ad valorem. 481. Plates, engraved, of .steel : 25 per centum ad valorem ; of wood or other material : 25 per centum ad valorem. 482. Playing-cards, costing not over twenty-five cents a pack : 25 cents per pack ; costing over twenty -five cents a pack : 35 cents per pack. 483. Plums : 2| cents per pound. 484. Polishing powders of all descriptions, Frankfort Black, and Berlin, Chinese, fia:, and wash blue : 25 per centum ad valorem. 485. Potash. — Chlorate : 3 cents per pound ; hydriodate, iodate, iodide : 75 cents per pound ; acetate : 25 cents per pound ; prussiate, yellow : five cents per pound ; prussiate, red : 10 cents per pound. 486. Precious stones and jewellery. — Diamonds, cameos, mosaics, gems, pearls, rubies, and other precious stones, when not set : 10 per centum ad valorem ; when jewelle 48 syrups, pastes, compos accordii disease 50 per 48i 491 sulphat* 49 id valor 49-: 49: UNITED STATTS TARIFF. 67 Br centum ad nts per gross, and Berlin, irhen set in gold, silver, or other metal, or on imitations thereof, and all other [jewellery : 25 per centum ad valorem ; watch jewels : 10 per centum ad valorem, 487. Proprietary medicines : Pills, powders, tinctures, troches, or lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, lastes, drops, waters, essences, spirits, oils, or other medicinal preparations or jcompositions, recommended to the public as proprietary medicines, or prepared laccording to some private formula or secret art as remedies or specifics for any Idisease or diseases or affections whatever affecting the human or animal body : 150 per centum ad valorem. 488. Putty : $1.50 cents per one hundred pounds. 490. Quinine, salts of, otlier than sulphate of; 45 per centum ad valorem ; sulphate of : 20 per centum ad valorem. 491. Rags of whatever material, not otherwise provided for : 10 per centum id valorem. 492. Raisins : 2| cents per pound. 493. Rattans and reeds, manufactured or partially manufactured : 25 per centum ad valorem. 494. Red precipitate : 20 per centum ad valorem. 495. Resins, gum, not otherwise provided for, and rosin : 20 per centum ad ralorem. 496. Rochelle salts : 5 Ifeiits per pound. 497. Roman cement : 20 per centum ad valorem. 498. Saleratus and bicarbonate of soda: 1| cents per pound. ; 499. Sal-soda and soda ash ; J of 1 cent per pound. 500. Salt. — In bags, sacks, barrels, or other packages : 12 cents per one lundred pounds ; in bulk : 8 cents per one hundred pounds. 501. Saltpetre. — Crude: 1 cent per pound; refined and partially refined : |2 cents per pound. 502. Salts. — Epsom : 1 cent per pound j Glauber's : | of 1 cent per pound ; jreparations of, not otherwise provided for : 20 per centum ad valorem. 503. Santonine : $3 per poujid. 504. Scagliola tops, for tables or other articles of furniture : 35 per centum valorem. 505. Sealing-wax : 35 per centum ad valorem. 506. Shaddock : 10 per centum ad valorem. 507. Shells, manufactujjes of: 35 per centum ad valorem. 508. Side arms of every description, not otherwise provided for : 35 per centum ad valorem. 509. Skates costing twenty cents or less per pair : 8 cents per pair ; costing Dver twenty cents per pair : 35 per ceiitum ad valorem- 510. Smalts : 20 per centum ad valorem. 511. Soap, fancy, perfumed, honey, transparent, and all descriptions of toilet ind shaving soaps : 10 cents per pound, and in addition thereto, 25 per centum ad ralorem ; soap not otherwise provided for : 1 cent per pound ; and, in addition thereto, .30 per centum ad valorem. 512. Soda, caustic: 1^ cents per pound ; hyposulphate of, and all carbon- ites of, by whatever name designated, not otherwise provided for : 20 per cen- tum ad valorem ; silicate of, or other alkaline silicates : J cent per pound. 513. vSponges : 20 per centum ad valorem. 514. Sporting gun wads of all descriptions: 35 per centum ad valorem. 515. Starch, made of potatoes or corn : 1 cent per pound, and 20 per cen- tum ad valorem ; made of rice, or any other material : 3 cents per pound, and 20 3er centum ad valorem. m 68 THE TARIFF HAND-BOOK. 516. Staves for pipes, hogsheads, or other casks : 10 per centum ad valorem; other staves : 20 per centum ad valorem. 517. Stereotype plates ; 25 per centum ad valorem. 518. Stones — freestone, granite, sandstone, and all building and monumen- tal stone except marble : $1.50 per ton. 519. Strings— all strings of whip gut, or cat gut, other than strings for musical instruments : 30 per ci'ntum ad valorem. 520. Stryclinia: $1.00 per ounce. 521. Strychnine, salts of, not otherwise provided for : $1.50 per ounce. 622. Sulphur, flour of : $20.00 per ton, and 15 per centum ad valorem. 523. Tallow : 1 cent per pound. 524. Tannin : $2.00 per pound. 525. Tar : 20 per centum ad valorem. 526. Tartar-emetic : 15 cents per pound. 527. Teeth, manufactured : 20 per centum ad valorem. 528. Tin, oxide, muriatic and salts of tin, and tin foil : 30 per centum ad valorem. 529. Toys, wooden or other, for children : 50 per centum ad valorem. 530. Twine or pack thread, not otherwise provided for : 35 per centum ad valorem. 531. Turpentine, spirits of: 30 cents per gallon. . 532. Types, new : 25 per centum ad valorem. 533. Type metal : 25 per centum ad valorem. 534. Umbrella and parasol ribs and stretchers, frames, tips, runners, handles, or other parts thereof, when made in whole or chief part of iron, steel or any other metal : 45 per centum ad valorem ; umbrellas, parasols, and sun-shades, when covered with silk or alpaca : 60 per centum ad valorem ; all other umbrellas, 45 per centum ad valorem. 535. Umbrellas, parasols, and sun shades, frames and sticks for, finished or unfinished, not otherwise provided for : 35 per centum ad valorem, 536. Varnish valued at one dollar and fifty cents or less per gallon : 50 cents per gallon, and 20 per centum ad valorem ; valued at above one dollar and fifty cents per gallon : 5i> cents per gallon, and 25 per centum ad valorem, 537. Vellum : 30 per centum ad valorem. 538. Velvet, when printed or painted : 35 per centum ad valorem. 539. Vitriol, white or sulphate of zinc : 20 per centum ad valorem ; blue vitriol : 4 cents per pound. '' 540. Waste, all not otherwise provided fur : 20 per ceiitum ad valorem. 641. Watches, watch-cases, watch -movements, parts of watches, and watch materials : 2o per centum ad valorem. 542. Webbing composed of cotton, flax or any other materials, not other wise provided for : 35 per centum ad valorem. / THE FREE LIST. 543. Sec 2505- The importation of the following articles shall be exempt from duty : 54 i. Acids : arsenious, crude ; boracic ; nitric, not chemically pure ; muri- atic ; oxalic ; picric and nitro-picric ; succinic ; sulphuric. But carboys containing acids shall be subject to the same duty as if empty. A.nd all acids of every de- scription used for chemical and manufacturing purposes, not otherwise provided for. 545. Aconite, root, leaf and bark. Agaric. Agates, unmanufactured. Al- UNITED STATES TARIFF. ad valorem ; I monumen- strings for ounce, alorem. centum ad orem. centum ad ?rs, handles, steel or any sun-shades, r umbrellas. finished or gallon : 50 dollar and jrera, a. orem ; blue orem. and watch not other i shall be ure ; muri- containing ■ every de- le provided ured. Al- bumen and lactarine. Alcornnque. Alkanet root. Alkukengi. Almond-shells. Aloes. Aluminium. Amber beads. Ambergris. Amber gum. 546. American manufactures of casks, barrels, or carboys, and other vessels, and grain bags, [the manufacture of the United States,] if exported containing American produce, and declaration be made of intent to return the same empty, under such regulations as shall be prescribed by the Secretary of the Treasury. 547. Ammonia, crude. 548. Angelica root. 549. Aniline oil, crude. 550. Animals brought into the United States temporarily and for a period not exceeding six months, for the purpose of exhibition or competition for prizes offered by any agricultural or racing association. But a bond shall be first given, in accordance with the regulations to be prescribed by the Secretary of the Trea- sury, with the condition that the full duty to which such animals would other- wise be liable shall be paid in case of their sale in the United States, or if not re- exported within six months. Animals, alive, specially imported for breeding pur- poses bej-ond the seas, shall be admitted free, upon proof thereof satisfactory to the Secretary of the Treasury, and under such regulations as he may prescribe. And teams of animals, including their harness and tackle, actually owned by persons immigrating to the United States with their families from foreign coun- tries, and in actual use for the purposes of such immigration, shall also be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe. 551. Arnatto, roncou, rocuo, or Orleans, and all extracts of. 552. Arnatto seed. Antimony, ore, and crude sulphuret of. Aqua fortis. Argol dust. Argols. Crude arsenic. Arseniate of aniline. 553. Articles, the growth, produce, and manufacture of the United States, when returned in the same condition as exporteil. But proof of the identity of such articles shall be made under regulations to be prescribed by the Secretary of the Treasury ; and if such articles were subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation, and not refunded. 554. Articles imported for the use of the United States , Provided, That the price of the same did not include the duty. 555. Asbestos, not manufactured. 656. Balm of Gilead. 557. Balsams, copaiva, fir or Canada, Peru and Tolu. 558. Bamboo reeds, no further manufactured than cut into suitable lengths for walking sticks or canes, or for sticks for umbrellas, parasols, or sun shades. 559. Bamboos, unmanufactured. 560. Barrels, of American manufacture, exported filled with domestic petro- leum and returned empty, under such regulations as the Secretary of the Treas- ury may prescribe, and without requiring the filing of a declaration at time of export of intent to return the same empty. 561. Barilla. 562. Barks — Quilla, Peruvian, Luna, Calisaya, and all cinchona barks, can- ella alba, pomegranate, croton, cascarilla, and all other barks not otherwise pro- vided for. 563. Beans, vanilla, or vanilla plants. 564. Bed feathers and downs. 565. Belladonna, root and leaf. 566. Bells, broken, and bell metal, broken and fit only to be re-manufactured. 567. Bells, old, and bell metal. I 70 THE TARIFF HAND-BOOK. Ifii burned ; calcined ; ground ; or 568. Berries, nuts, and vegetables for dyeing, or used for composing dyes, not otherwise provided for. 5(19. Bt'zoar stines. Birds, stuffed. IJirds, singing and other, and land and wutvr fowls. Bismuth. Bitter apples, colocynth, coUniuinitida. Black salts. Black tares. 570. Bladders, crude, and all integuments of animals not otherwise provided for. ^ 671. Bologna sausages. 672. Bolting-cloths. 67.3. Bones, crude and not manufactured steamed. B74. Bone-dust and bone-ash for manufacture of phosphates and fertilizers. 67.5. Books which shall have been printed and manufactured more than twenty years at the date of importation. 576. Books, maps and charts imported by authority for the use of the United States, or for the use of the Library of Congress. But the duty shall not have been included in the contract or price paid. 577. Books, maps, and charts, specially imported, not more than two copies in any one invoice, in good faith for the use of any society incorporated or established for philosophical, literary, or religions purposes, or tor the encourage- ment of the fine arts, or for the use, or by the order, of any college, academy^ school, or seminary of learning in the United States. 578. Books, professional, of persons arriving in the United States. 579. Books, household effects, or libraries, or parts of libraries, in use of per- sons or families from foreign countries, if used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. 580. Borate of lime. Borax, crude. Brazil paste. Brazil pebbles for spectacles, and pebbles for spectacles, rough. Brazil-wood, braziletto, and all other dye-woods, in sticks. Breccia, in blocks or slabs. Brime. Brimstone, crude. 581. Bromine. Buchu-leaves. Bullion, gold and silver. Burgundy pitch. Burr-stone in blocks, rough or unmanufactured, and not bound up into millstones. 582. Cabinets of coins, medals, and all other collections of antiquities. Cadmium. Calamine. Camphor, crude. Cantharides. Carnelian, unmanu- factured. Castor, or castoreum. Catechu or cutch. 583. Cat-gut strings, or gut-cord, for musical instruments. Cat-gut or whip- gnt, unmanufactured. Chalk and cliff-stone, unmanufactured. Chamomile flowers. Charcoal. China-root. Chloride of lime. Cinchona-root. Citrate of lime. Coal, anthracite. 584. Coal-stores of American vessels ; but none shall be unloaded. Cobalt, or« of. Cocculus Indicus. Cochineal. Cocoa, or cacao, crude, and fibre, leaves, and shells of. Coffee, Coins, gold, silver, and copper. Coir and coir-yarn. Colcothar, dry, or oxide of iron. 585. Collections of antiquity, specially imported, and not for sale. Colt's foot, (crude drug). Columbo root. Conium cicuta, or hemlock, seed and leaf. Contrayerva root. 586. Copper, old, taken from the bottom of American vessels, compelled by marine disaster to repair in foreign ports. 587. Copper, when imported for the United States Mint. Coral, marine, unmanufactured. Cork wood, or cork-bark, unmanufactured. Cotton. Cowage down. Cow or kine pox, or vaccine virus : Cubebs. Cudbear. Curling stones or quoits. Curry and curry powders. Cuttle fish bone. Cyanite, or Kyanite. 588. Diamonds, rough or uncut, including glaziers' diamonds. Diamond- dust or bort. Divi-divi. Dragon's-blood. 1 losing dyes, find land and Black salts. fisG provided ground ; or d fertilizers, more than ! use of the I duty shall n two copies • rporated or e encourage- ;e, academy^ BS. n use of per- 'ss than one pebbles for to, and all Brimstone, undy pitch. millstones. antiquities. unmanu- ut or whip- ^hamomile Citrate of Cobalt, )re, leaves, coir-yarn. e. Colt's and leaf. ipelled by 1, marine, Cowage ng stones w^yanite. Diamond- UNITED STATES TAllIFF. 71 B8S>. Dried and prepared flowers. Dried blood. Dried bugs. 590. Dyeing or tanning : articles in a crude state, used in dyeing or tanning, not otherwise provided for. 591. Eggs. Elecampane-root. Ergot. 592. Esparto, or Spanish gnuas, and other grasses and pulp of, for the manu- facture of paper. 693. Fans, common palm-leaf. Farina. Fa8hion-])late8 engiavcd on steel or on wood, coloured or plain. Felt, adhesive, for sheathing vessels. Fibrin, in all forms. Fire-wood. Fish, fresh, for immediate consumption. Fish for bait. Flint, flints, and ground flint-stones. 594. Flowers, leaves, plants, roots, barks, and seeds, for medicinal purposes in a crude state, not otherwise provided for. 595. Folia) digitalis. Fossils. 59(5. Fruit-plants, tropical and semi-tropical, for the purpose of propagation or cultivation. 697. Fur-skins of all kinds not dressed in any manner. 598. Galanga or galangal. Garancine. Gentian-root. Ginger-root. Gin- seng-root. 599. Glass, broken in pieces, and old glass which cannot be cut for use, and fit only to be remanufactured. 600. Goat-skins, raw. Goldbeaters' moulds and goldbeaters' skins. Gold size. Grease, for use as soap-stock only, not otherwise provided for. Guano and other animal manures. 601. Gums — Arabic, Jeddo, Senegal, Barbary, East India, Cape, Australian, gum benzoin or benjamin, gum copal, sandarac, dammar, gamboge, cowrie, mastic, shellac, tragacatith, olebanum, guiac, myrrh, bdellium, garbanum, and all gums not otherwise provided for. 602. Gunny-bags and gunny-cloth, old or refuse, fit only for remanufac- ture. Gut and worm gut, manufactured or unmanufactured, for whip and other cord. Guts, salted. Gutta-percha, crude. 603. Hair, all horse, cattle, cleaned or uncleaned, drawn or undrawn, but unmanufactured. 604. Hair of hogs, curled, for beds and mattresses, and not fit for bristles. Hellebore root. Hemlock bark. Hide-cuttings, raw, with or without the hair on, for glue stock. Hide-rope. 605. Hides, raw or uncured, whether dry, salted or pickled, and skins, ex- cept sheep-skins with the wool on, Angora goat-skins, raw, witliout the wool, unmanufactured, asses' skins, raw, unmanufactured, 606. Hones and whetstones. Hoofs, horns, and horn-tips. Horn-.strips. Hop-roots for cultivation. Hyoscyamus, or henbane-leaf. 607. Ice. India rubber, crude, and milk of Indian hemp, (crude drug.) Indigo. 608. India or Malacca Joints, not further manufactured than cut into suit- able lengths for the manufactures into which they are intended to be converted. 609. Iodine, crude. Ipecac. Iridium. Iris, orris root. Isinglass, or fish-glue. Istle, or Tampico fibre. Ivory and vegetable ivory, unmanufactured. 610. Jalap. Jet, unmanufactured. Joss-stick, or joss-light. Juniper and laurel-berries. Junk, old. 611. Kelp. Kryolite. 612. Lac, dye, crude, seed, button, stick and shell. Lac spirits. Lac sul- phur. Lava, unmanufactured. Leather, old scrap. Leaves, all, not otherwise provided for. Leeches. Licorice-root. 613. Life-boats and life-saving apparatus, specially imported by societies incorporated or established to encourage the saving of human life. If ',.. . Nitrate of soda, or cubic nitre. Nut-galls. Nuts, cocoa and Brazil or cream. Nux vomica. 626. Oak-bark. Oakum, Oil-cake. 627. Oil, essential, fixed or expressed, viz: Almonds; amber, crude and rectified , ambergris ; anise, or anise-seed ; anthos, or rosemary ; bergamot ; caje- put ; c, raway ; cassia ; cedrat ; chamomile ; cinnamon ; citronella, or lemon-grass ; civet ; fennei ; jasmine, or jessamine ; juglandium ; juniper ; lavender ; mace ; ottar of rosep; poppy; sesame, or sesamumseed, or bene ; thyme, red, or origanum; thyme; white ; valerian. 628. Oil, spermaceti, whale, and other fish, of American fisheries ; and all other articles the produce of such fisheries. 629. Olives, green or prepared. 630. Orange and lemon peel, not preserved, candied or otherwise prepared. 631. Orange buds and flowers. Orchil, or archil, in the weed or liquid. Ores of gold and silver. Orpiment, Osmium. Oxidizing-paste. 632. Palladium, Palm and cocoa-nut oil. Palm-leaf, unmanufactured. Palm- nuts and palm-nut kernels. 633. Paper-stock, crude, of every description, including all grasses, fibres, rags, other than wool, waste, shavings, clippings, old paper, rope-ends, waste rope, waste bagging, gunny bags, and gunny cloth, old or refuse, to be used in making and fit only to be converted into paper, and unfit for any other manufacture, and •otton-waste, whether for paper-stock or other purposes. 634. Pearl, mother of. Pellitory-root. Persis, or extract of archil, and cud- bear. 635. Persorial and housf.hold effects, not merchandise, of citizens of the United States dying abroad. 636. Peruvian bark. Pewter and britannia metal, old, and fit only to be remanufactured. Phanglein. 637. Philosophical and scientific apparatus, instruments, and preparations, statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, draw- ings, and etchings, specially imported in good faith for the use of any society or institution incorporated or established for philosophical, educational, scientific or literary purposes, or encouragement of the fine arts, and not intended for sale. 638. Phosphates, crude or native, for fertilizing purposes. UNITED STATES TAIUFF. 73 639. Plants, trees, shrubs, roots, seed-cane and seeds impurtud by tlie De- partment of Agriculture, or the United HtateH Botanical Garden. 640. Plaster of Paris, or sulphate of limt^, uiiground. Platina, unmanufac- tured. Pl;itirmra vases or retorts for chemical uses, or parts tluTeof. I'lumbago. Folishing-stones. Polypodium. Potassa, muriate of Puhi. Pumice and pu- mice-stones. Oil. Quassia-wood. Quick-grass root. Quilli^, prepared or unprepared. G12. KagH, of cotton, linen, jute, and hemp, and paper-waste, or waste or dippings of .'uiy kind tit only for the manufacture of paper, including waste rope iiiid waste bagging. G13. Railroad ties of wood. Rattans and reeds, unmanufactured. (i44. Regalia and gems, and statues and specimens of sculpture, where spe- cially imported, in good faith, for the use of any Society incorporatetl or estab- lished for philosophical, literary, or religious purpo.ses, or for the encnuragement of the fine arts, or for the use or by the order of any college, acade.ny, school, or seminary of learning in the United States. G45. Rennets, raw or prepared, liesins, crude, not otherwi.^.! provided for. Khul)arb. Root Hour. Rose-leaves. Kottenstone. G46. SaflVon and sattiowor, and extract of. Saffron-cake. S il;o, sago crude, uud sago-flower. Saint John's beans. Salicine. Salop, or .s.iloup. Sandal- wood. Sarsaparilla, crude. Sassafras bark and root. Sauerkraut. Sausage- skins. Scammony, or resin of scammony. Sea-weed, not otherwi.ii! provided for. 647. Seeds : cardamom, caraway, coriander, fenugreek, fennel, cummin, and other seeds, not otherwise provided for. 648. Seeds : anise, anise star, canary, chia, i^esamum, sugar-cane, and seeds oi forest-trees. 649. Senna, in leaves. Shark-skins. Sliella of every description, not manu- factured. 650. Shingle-bolts and stave-bolts, and " heading-bolts " shall be held and construed to be included under the term " stave-bolts." 661. Shrimps, or other shell-fish. 652. Silk, raw, or as reeled from the cocoon, not being doubled, twisted, or advanced in manufacture any way, and silk cocoons and silk waste. 653. Silk-worm eggs. Skeletons, and other preparations of anatomy. Skins, dried, saltod, or pickled. Snails. Soap-stocks. Spai terre for making or urnanienting hats. 654. Specimens of natural history, botany, and mineralogy, when importod tor cabinets as objects of taste or science, and not for sale. 655. Spunk. Squills, or silla. Staves-acre, crude. Storax or styrax. Straw, unmanufactured. Strontia, oxide of, or protoxide of strontium. Sub stances expressly used for manure. Sugar of milk. Sweepings of silver or gold. 656. Talc. Tamarinds. Tapioca, cassava, or cassada. Tea. Tea-plants. Teasels. Teeth, unmanufactured. Terra-alba, aluminous. Terra japonica. Tica, crude. 657. Tin, in pigs, bars, or blocks, and grain-tin. Tonquin, Tonqua, or Tonka beans. Tortoise and other shells, unmanufactured. Tripoli. Turmeric. Turtles. Types, old, and fit only to be remanufactured. 658. Umbrella-sticks, crude, to wit, all partridge, hair-wood, pimento, orange, myrtle, and other sticks and canes in the rough, or no further manufactured than cut into lengths suitable for umbrella, parasol, or sun-shade sticks or waliiiu^- canes. 659. Uranium, oxide of. 660. Venice turpentine. Verdigris, or subacetate of copper. 'if; F w 74 THE TARIFF HAND-BOOK. r.wuii 661. Wafers. Wax, bay or myrtle, Brazilian and Chinese. 662. Wearing apparel in actual use, and other personal effects, (not mer- chandise), professional books, implements, instruments, and tools of trade, occu- pation, or employment of pensons arrivinji in the United States. But thin ex- emption shall not be constrntd to include machinery, or other articles imported for use in any manufacturinj^: ei-tablishment, or for .sale. 6G3. Whalebone, unnianufa.'^tured. 664. Woad, weld or pastel. 665. AVood-ashes, and lye of, and beet-root ashes. 666. Woods, poplar, or other woods for the manufacture of paper. 667. Woods, namely, cedar, lignum-\itK, lancewood, ebony, box, granadilla, mahogany, rose-wood, satin-wood, and all cabinet woods, unmanufactured. 668. Works of Art: paintings, statuary, fountains, an. I other works of art, the production of American artists. But 'Jie fact of such proa;iction must be veii- fied by the certificate of any Consul or Minister of the United States, endorsed upon the written declaration of the artist. 669. Works of Art: paintings, statuary, fountiiins, and other works of art, imported expressly for presentation to national institutions or to r.ny State, or to any municipal corporation. 670. Worm-seed, Levant. 671. Xylonite, or Xylotite. 672. Yams, Yeast cakes. 673. Zaffer. 674. Sec. 2506. Whenever the President of the United States shall receive satisfactory evidence ^hat the Im[)erial Parliament of Great Britain, the Parlia ment of Canada, and the Legislature o^ Prince Edward's Island have passed laws on their part to give full effect to the provisions of the Treaty becween the United States and Great Britain, signed at the City of Washington on the eighth day of May, eighteen hundred and seventy-one, as contained in the Articles eighteenth to twenty-fifth, inclusive, and article thirtieth of said Treaty, he is hereby autlio- rized to issue his Proclamation declaring thai he has such evidence, and thereupon, from the date of such Proclamation, a'.d so long as the said articles eighteenth to twenty-fifth, inclusive, remain in force, according to the terms and conditions of article thirty-third of said Treaty, all fish-oil and fish of all kinds (except fish of the inland lakes and of the rivers falling into them, and except fish preserved in oil), being the produce of the fisheries of the Dominion of Canada, or of Prince Edward's Island, shall be admitted into the United States free of duty, and whenever the Colony of Newfoundland shall give its consent to the application of the stipulations and provisions of the said Articles eighteenth to twenty fifth of said Treaty, inclusive, to that colony, and the Legislature thereof, and the Im- perial Parliament shall pass the necessary laws for that purpose, the above-enu- merated Articles, being the produce of the fisheries of the colony of Newfoundland, shall be admitted into the United States free of duty, ''rom and after the date of a Proclamation by the President of the United States, declaring that he has satis- factory evidence that the said Colony of Newfoundland has consented, in a due and proper manner, to have the provisions of the said Articles eighteenili to twen- ty-fifth, inclusive, of the said Treaty, extended to it, and to allow the United States the full benefits of all the stipulations therein contained, and shall be so admitted free of duty, so long as the said Articles eighteenth to twenty- fifth, in- clusive, and Article thirtieth of said Treaty, shall rem!\in in force, according to the terms and conditions of Article thirty-third of said Treaty; iDut the provi- sions of this Section shall not apply to any articles of merchandise mentioned therein, which were held in bond by the Customs officers of the United States on the first day of July, eighteen hundred and seven ly-three. UNITED STATES TARfFF. T6 675. Sec 2607. Whenever any vessel laden with merchamlise in whole or in part snitject to rescribe. 078. Sec. 2510. Machinery for the manufacture of beet-sugar, and im- ported for tliat purpose solely, shall be exempted from duty. 679. Sec 2511. Machinery for repair may be imported into the Uriited States without payment of duty, under bond, to be given in double the appraised value thereof, to be withdrawn and exported after said machinery siiall have been repaired; and the Secretary of the Tr asury is authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity ami character of all such importations when again withdrawn and exported, restricting and limiti -g the export and withdrav/al to the same port of entry where imported, and.dso limiting all bondi to a period of time not more than six months from the date of the importation. 680. Sec 2512. All paintings, statuary, and photographic pictures im- ported into the United States for exhibition by any association duly authorized under the laws of the United States or any State for the promotion and encour- agement of science, art or industry, and not intended for sale, shall be admitted free of duty, under such regulations as the Secretary of the Treasury shall pre- scribe. But bonds shall be given for the payment to the United St al-es of such duties as are now impobed by law upon any and all of such articles as shall not be rft-«xported within six months after such importation. 681. Sec 2513. All lumber, timber, hemp, manilla, and|iron and steel rods, bars, spikes, nails, and bolts, and copper and composition metal which may be necessary for the construction and equipment of vessels built in the United Stat<^s for the purpose of being employed in the foreign trade, including the trade betwe«;n the Atlantic and Pacific parts of the United States, and finished after die sixth day of June, eighteen iuindred and seventy two, may be imported in bond, under such regulations as the Secretary of the Treasury may prescribe ; and upon proof that such materials have been used for sucii purpose, no duties shall be paid thereon. But vessels receiving the benefit of this section shall not be allowed to engage in the coastwise trade of the United States more than two months in any one year, except upon the payment to the United States of thj duties on which a rebate is herein allowed. 76 THE TARIFF HAND-BOOK. 682. Sec 2614. All articles of foreign production needed for the repair of American vessels engaged exclusively in foreign trade may be withdrawn from bonded warehouses free of duty, under such regulations as the (Secretary of the Treasury ma} prescribe. 683. Sec- 2515. That no duty shall be levied or collected on the impor- tation of peltries, brought into the Territories of the United States, nor on the proper goods and effects, of whatever nature, of Indians passing or repassing the boundary line aforesaid, unless the same be goods in bales or other large pack- ages unusual among the Indians, which shall not be considered as goods belong- ing to the Indians, nor be entitled to the exemption from duty aforesaid. 684. Sec. 2516. There shall be levied, collected, and paid on the importation of all raw or unmanufactured articles, not herein enumerated or provided for, a duty of ten per centum ad valorem ; and on all articles manufactured in whole or in part, not herein enumerated or provided for, a duty of 20 per centum ad valorem. 689. Sec 3402. All cigars imported into the United States shall pay, in addition to the import duties impoBed thereon, the tax prescribed by law fur cigars manufactured in the United States, and shall have the same stamps affixed A COMPARISON Of Canadian and American duties respeciively, commerce, and classes of articles. on a number of leading articlei! 'b Note. — In some cases, where the American duties on any article are specific, either in wholA or iti part, they are reduced to ad valorem, for ready comparison with the corni] ponding Canadian duties CANADIAN DUTY. AltfEBICAN PUTT. Wheat Rye and Barley Indian Corn and Oats. . . Wheat Flour Rye flour and corn meal.. Oatmeal Potatoes Live animals Coal Salt Wool Flax, dressed Flax, imdressed Flaxseed Starch .... Butter Cheese Trees, plants, and shruba Free. 20 cent? per bushel. Free . 15 cents per bushel. Free. 10 cents yer bushel. Free. 20 per cent. Free. 10 per cent. Free. ^ cent per lb. 10 per cent. 15 cents per bushel. 10 per cent. 20 per cent. Free. 75 cents per ton. Free. iln packages, 12 cents per 100 Ibsj j in bulk, 8 cents per 100 lbs. Free. j25 to 50 per cent. Free. l^O per ton. Free. ,$20 per ton. Free. 1 20 cents per bushel. 2 cents per lb I cent per lb, and 20 per ce&u t 'mI. 4 cents per lb 4 cents per lb. 3 cents per lb 4 cents per lb. 10 per cent. i20 per cont. UNITED STATES TARIFF. 77 r the repairl idrawn from I :etary of the| n the im per- nor on tlic epassing the • large pack- oods belong- said. I importation provided for )r centum ad shall pay, u by law for amps affixed Pig iron CANADIAN DUTY. Free. Bar iron '5 per cent Plate and boiler iron Iron rails Steel rails Bricks Sewing Machines red in whole Stoves and othsr iron castings . . . Cars and locomotives Wood screws Saws (inns, rifles, and pistols Umbrellas and parasols Carriages Furniture Glass bottles and lamp chimneys Clocks ' l^vrriages jPFliivelopes and writing paper . . . . 'Ui paper Hi-i ng articlcf either in wholM ith the con> DUTT. per 100 lbs] )er 100 lbs. )er and leather goods . ' goods , v.o hats, of wool laclunery '■ittun yarn 1 thread K'livy cottons iiier Cottons ilk cloths iVoollon cloths lannels and blankets . . . . teady-made clothing . . . . :ir[)et3 Ipaca goods larble . . ., ploves, kid, leather, »&c • inipowder Viicils -inseed oil Steel pens "^^oaps 'aviiish . . . 5 per cent. Free. Free. Free. 7.V per cent 7i per cent 7 1 per cent. 7i per cent. 7i per cent. "S per cent. 7l per cent. 7j per cent. 7| per cent. 7s per cent. 7* per cent. 75 per cent. 70 per cent. ~i per cent. 71 per cent 7l per cent. 7 1 per cent. 7i per cent. 7| per cent. 7i per cent. 75 per cunt. 7k per cant. 7l per cent. 7l per cent. 7l per cent. AMERICAN DUTY. 9i per ton. 35 to 67 per cent. $25 per ton ; $30 per ton. S14 per ton. ^25 per ton. '20 per cent. 45 per cent. 1 30 per cent. ^35 per cent. 56 to GO per cent. !40 to no per cent. 35 per cent. 35 per cent. 1 35 per cent. 35 per cent. 35 per cent. 35 per cent. 35 per cent. 35 per cent. 35 per cent. 35 per cent. 35 per cent. 35 per cent. 35 percent. 46 to 60 per cent. 47 to 81 per cent. 40 per cont. 50 to 70 per per cent. 50 to 60 per cent. 66 to 200 per cent.* 85 per cent. per ceni. ou [)er ceiii,. per cent. 35 to (50 per cent 7 2 Jier cent, 7h per cent Free. ) 7 7 per cent ) 7| per cent. 7h per cent. 7I per cent. 7$ per cent. 7 1 per cent, per cent. 35 to ()0 per cent. 50 to 84 per cent. 85 per cent. I 1 70 to 129 per cent. 50 per cent. (»0 per cent. 59 per cent. 55 [I'jr cent. 40 per cent. 46 per cent ; 7« per cent. 40 to 56 per cent. 54 per cent. ;i;- 1 iA. -I l!i. ! I li I. i'i • See Memorial ot Yorkshire Chambers of Commerce, page 92. I per cent, d 78 THE TARIFF HAND-BOOK. PRINCIPAL IMPORTS INTO THE UNITED STATES WITH RATES OF DUTY THEREON. Table showing Quantities, Values, Rates of Duty, and i-'^erage Duty ad valm-em, on all imported Commodities paying $100,000 or upwards iuto the Treasury, in the year 1876. [Compiled from the Official Report on Commerce and Navigation of the V. S. for 1876'] Commodities. Quantities. Ale, porter and beer : " In bottles gallons '* In casks gallons Aniline dyes or colours lbs. Animals, living : Cattle, hogs, horses, sheep, &c No Bar! jy bushels Books and other printed matter Braids of straw Blushes Buttons Cheese lbs. China, porcelain a:id Parian ware plain white, and not decor- ated in any manner " Gilded, ornamented, or deco- rated in any manner ' ' Other earthen, stone, or crock- ery ware, white, glazed, edged, printed, painted, or dipped or cream coloured... Coal, bitumin. and shale ...tons Corsets and coiset cloth, valued at ^6 jier dozen or less dozen " Valued over $(i jter dozen dozen Cotton, nianufacturcB of : Plain bleached, value 20c. or less per square yard sq. yds. " Pi in ted or Cdloured, value 25c. or lesH per square yard sq. yds. 856,931 627,021) 165,753 347,6(i5 9,327,629 Values. Rate of Duty. 2,904,72b 400,631 58,171 46,312 12,751,429 6,194.471 857,810 274,138 415,434 1,729,992 7,102,027 2,003,8.58 691,171 281,184 1,564,942 536,216 409,539 718,155 2,948,516 1,592,846 299,219 386,309 1,610,522 936,593 35 c. per gall. 25 c. per gall. 50 c. per lb . and 35 p. c. 20 per cent. 15 c. per bush. 25 per cent. 30 per cent. 40 per cent. 30 per cent. 4 c. per lb. 45 per cent. 60 per cent. 40 per cent. 75 c. ptr ton. $2 per dozen. 35 per cent. 5^ c. per sq. yd. 5i c^per sq. yd. }^ ^^ and 20 p. c. ) 34 m 45 75 54 94 20 00 19 70 25 Ott 30 00 40 OO 30 OO 22 34 45 00 50 00 40 00 18 81'. 38 88 36 00 43 55 WITH ad valorem, le Treasury, ?. for 1876!] ^S 3 « as-: TY. be p o c3 sli <1 11. 34 m 11. 45 75 md ) 54 94 ill. 20 00 19 70 25 OO 30 00 40 00 30 OO 22 34 45 00 50 00 .1. 40 00 18 8C 38 88 35 OO 43 55 56 88 UNITED STATES TARIFF. n Commodities. Quantities. I Valites. I Rate of Duty. ' ' Hosiery " Laces, cords, braids, gimps, galloons, and cotton laces, coloured and iii.sertings '■ Thread-yarn, warps or warp-^ yarn not wound on spools, valued at over 60 and not exceeding 80c. per pound. ' lbs J " Valued at over 80 cents per pound lbs. " Velvet, velveteens, velvet bindings, ribbons and vest- i»gs Currants, Zante or othir . ...lbs. Diamonds (cut), cameos, mosaics, gems, pearls, rubies, and other precious stones, not set Dolls Embroideries of cotton or wool Fans 622,902 1,511,879 20,911,061 Feathers, ostrich, cock and other ornamental I Feathers and Flowers, artificial! and ornamental, not other- wise provided for | Figs lbs.; Fire crackers, in boxes of 40 packs, not exceeding 80 tO| the pack boxesj Flax linens, valued at 30 centsj or less per scjuare yard j " Valued at above 30 cents peri square yard ' " Burlaps, and like manufac- tures of tlax, jute, or hemp^ of which either shall be the component of chief value (except bagging for cottfju).. " Duck canvas, paddings, cot- ton bi)ttoms, diapers, crasli, huckabacks, hiindkurchiefs, (not hemmed), lawns or other manufactures of flux, jute or liiMup, valued at 30 cents or loss per square yd. " Thread, twine anil pack thread " All other manufactures of Hax not otherwiMo provided for. 5,056,779 221,815 4,708,125 35 per cent. 2,089,653' 35 per cent. 456,989|p0c.perlb.andj ' / 20 p. c. S I Oi'Q A"- S 40 c. per lb. and I ^'^^=^'^",i 20 p. c. ! 673,733j 35 per cent. 856,426 1 c. per lb. 2,409,516 421,756 2,341,531 449,107; 10 per cent. 35 per cent. 35 per cent. 35 per cent. 766,693^ 25 per cent. l,2f^9,648i 50 per cent. 361,836 2ic. perlb. 176,:-66| $1 per box 7,870,360 35 per cent. 608,6911 40 per cent. 2,093,171 30 per cent. 3 ^ ■ ' : ' 'A 1*2 <-4 1) « 1Q '■ . . br « rt Ui . ' > •** I, < !; 1 '. 35 00 35 00 60 88 50 81 35 00 24 42 10 00 35 00 35 00 35 00 25 00 50 00 34 94 126 63 35 00 40 00 30 00 957,752 35 per cent. 35 00 731,694 40 per cent. 40 00 289,398 40 per cent. 40 00 ''n: 80 THE TARIFF HAND-BOOK. Fniita and Nuts : " Almonds, not shelled lbs. " ^ " Hliolled lbs. " Filberts and walnutB lbs. " I'riines Iba. ' ' Raisins lbs. Furs, and Manufactures of Classwaru: Porculain, Jiohemian. cut, on<,'ravcd, painted, coloured, printed, stained, silvered, or gilded, not in- cludin'.( plate-glass, silvered f»r looking-glass plates " Plate-glass, cast, polished, not silvered, above 24 by 30, and not above 24 by GO in. square feet. Above 24 by 00 in...sq. feet. Window-glass, cylinder, crown, or common, un- polished, above 10 by 15 and not above 16 by 24 in. lbs. " Above 16 by 24 and not above 24 bv 30 in lbs. " Above 24 by 30 in lbs. " Manufactures of, not other- wise specilied Hats, boiuiets and hoods, straw. Hemp, jute and otln r fibre : li;igs, ci>tti)n bags and bag- ging (exci ot bagging for cotton'' ! Hemp: Jute and sunn hemp..., cwt. ! " Jute butts I " Manilla, India, and other like] stibstitutes for hemp ...cwt. Indi;i rubber, mMuufacturcs of ! Braces, webbing, &c Iron and steel, Manufacture: of : In slabs, blooms, loops. «fec lbs " Pig iron cwt. " Scrap-iron, old, wrought.ewt. " Manufactures of iron not othorwJHe jm)vided for " Steel anil manufiictures of : Pen k»-, jack-knives, and pocket-knives " All other cutler?, inclndiag aword blades 2,288,041 1,028,654' 4,317,84li 55,368,764i 32,241,065; 438,049' 1,016,348 7,263,678 7,687,690 6,632,245 162,674 86(',i.2(i 370,170 31,073,774 1 .4.53,097 435,444 283.828 180,279 235,703 2,3:}3,716 2,424,277 2,717,502 6 c. per lb. 10 c. per lb. 3 c. per lb. 1 c. per lb. 2^ c. per lb. 20 c. per lb. 556,311 40 c. per lb. 337,7451 25 c. per sq. ft. 936,478! 60 c. per sq. ft. 293,216' 2 c. per lb 357,034 407,992 605,550 543,232 771,584 494,255 1,^7K,1(» 2.462. :.12 333,276 «»79.4»i 1.729,()3«i 386,636 1 904,928 701,919 360,911 2i c. per lb. 3 c. per lb. 40 per cent. 40 c. per lb. 40 per cent. ^15 per ton. $6 per ton. ?25 per ton. 35 per cent. 35 per cent. $7 per ton. $8 per ton. 35 per cent. 50 per cent. 35 per cent. 48 5») 57 05 55 00 23 72 33 21 20 00 4(1 32 43 54 21 49 54 63 84 48 77 40 00 40 00 40 00 24 68 20 20 19 21 3o 00 35 00 29 41 45 06 35 00 50 00 35 00 UNITED STATES TARIFF. HI Duty orem It. Average ad vcU per cei 48 5() 67 05 55 (H) 2;{ 72 33 21 20 00 40 32 4:? 54 21 49 54 53 84 48 77 40 (to 40 00 40 00 24 08 20 20 19 21 36 00 35 00 29 41 45 Of) 35 00 50 00 35 00 Commodities. Qdantities. " In ini,'<)t8, bars, coils, sheets, and stu«l wire, uot less than \ in. diameter, valued at 7 cents per 11). or less ...His. " Valued at above 7 cents and not over 11 cents i)erlb.lbB. " Muskets, rifles and other fire- arms " Ii;alway bar, or rails wliolly of steel lbs. " Manufachires of steel not otherwise provided for Jewellery of gold, silver, or other metal or imitation uf Load and Manufactures of : Pigs and biirs and molten ...lbs. Leather and manufactures of : Calf-skins, tanned, or tan- ned and dressed " Gloves, of kid or leather, of all descriptions " Upper leather of all kinds, and skins, dre^^sed and fi- iiislied, of all kinds, not otiierwiso provided for " Manufactiires of, and articles of leather, or of which lea- ther shall be a component part, not .xherwise provid- ed for . Leni' i.is and Oranges Marble and numufactures of : Veined and all other, in' block, rouyhed or squared, not otherwise specified cub. ft. Mats <.»f cocoa nut, China and all other floor niattinif, of flags, jute or grass Metal manufactures, if not otherwise j)rovi(led for M'lsical Instruments Oils, olive, salad, in bottles or flasks gallons 10,450,250 7,554,403 Values. Rate ok Duty. 11,008,502 12,495,662 530,152 747/>46 444,845 347,720 846,619 492,849 597,009' 2,489,099 3,755,842 2| c. per lb. 3 c. per lb . 35 per cent. 1| c. per lb. 45 per cent. 25 per cent. 2 c. per lb. 25 per cent. 50 per cent. 479,994 (Y piiim. Prepared for smoking lbs. Paintings and statuary, not by American artists Papier-mache, manufactures, articles and wares of Pickles, Sauces, and Capers 171,251 228,742 53,190 1,776,034 20 per cent. -117,391 35 per cent. 3,412,207 i 20 per cent. 529,126 :H*.^ '^•,P?i' '^^^^ 349,724 579,126 711,472 320,019 913,07H 507,289 1 1,044,362 10 per cent. ^ 1 Q ■4-» a !> § s 91 > u 13 ^ < ft. and 20 p. c. ( 30 per cent. 35 per C(^nt. 'M) per cent. $1 per gallon. $1 per ih. $6 per lb. 1,119,787 332,332 35 per cent. 35 per cent. 43 86 29 91 35 00 39 57 45 00 25 00 41 86 25 00 50 00 20 00 35 00 20 00 65 35 30 00 35 00 3^^ 0(1 53 41 26 05 55 28 10 00 36 m 35 00 ^ll 82 TilE TAHIFF HAND BCJOK. i' COMMODITIKH. Quantities., Values. Hatk ok Duty, 1 '" 0^ -4-' |jS 14 g1 ^- < Rico, cluanud lbs. Salt, in bagH, Bucks, Ijanols or other packiiges 1I)h. " In bulk lbs. Sardines and anchovies packed in oil or otherwise (jr. boxes Seeds : Flax see I or linseed (50 lbs. to the bushel bush Silks : Braids, laces, fringes, galloons, liuttcns and (jrna- nients, dress and piece goods " Velvets " Ribbons " Ribbons (edge of cotton) " Silk manufactures not other- wise i)rovided for, made of silk, or of wliicli silk is the comi)Onont or cliiof value " Manufactures of, wliich have as a component thereof 26 per cent or over, in value, of cotton, flax, wool or wcjr- sted Soda, caustic lbs. \ Soda-ash lbs.! Spices ; Cassia and Cassia vera.i lbs.! ' ' Nutmegs lbs. \ " Pep[)er : black and white! grain lbs. Spirits and Wines : Hrandy proof gallons " Cordials, licpieurs, arrack, absinthe, kirschwasser, r- ta- fia gallons " other, manufactured or dis- tilled from grain ;|a's. " Other (except brandy), n^.anu- factured or distilled from other materials g'llM- " Cologne water, or other per- ftunery, of which alcohol forms the principal ingre- dient g'ds. i Sugar and Molasses : i Molasses gals, i " Concentrated, syrup of sugarl cane, tank bottoms, and melado ... lbs. Sugar: All not aViove No. 7, Dutch standard lbs. 49,174,443, 1,208,3101 2^ c. per lb. j 101 74 332,206,140 389,478,218, 0,297,945; i 2,737,900 31,093,791 105,502,9071 1,029,795, 735,01 3| 7,820,355: 601,951 60,560 52-1,341' 221,058! 10,7911 38,957,420 90,653,303 524,582,040 1,163,480 12 c. per 100 lbs. I :M 40 402,1051 8 c. per 100 lbs. | 06 69 500,150 3,891,082 14,932.807| 1,207,152, 2,008,813 510,720 1,540,202 2,850,106! 1,107,2001 2,907,372: 181,901 630,101! 783,417; 1,209,430 90,100' 322,080 4 c. per box. 20 c. per 'oush. 00 per cent. 00 per cent. 00 per cent. 50 per cent. 60 per cent. 50 per cent. \\ c. ])er lb. \ c. per lb. 10 c, per lb. 20 c. per lb. 5 c per lb. §2 i)er gallon. 49 77 14 07 ()0 oo 60 (K) 60 00 60 00 60 00 50 00 43 48 13 94 i 89 05 ! 29 23 i I 49 95 104 45 %2 per gallon. ,125 45 $2 j)er gallon. |325 59 143,031 $2 per gallon. 185,208 j^pergaUndSO ' i ( per c(;ut. 8,060,208: ! ^ ^- 1'''" "'"^ 'T i ' ' , ( cent., per gal. ) 309 12 67 47 28 13 3,143,735 i'^'- i;'"" 25 per j! 5. ^-^g ' ' \ cent., per lb. ( - 19,990,450 n^^i:'""^-^fM' 57 40 ' ' I / cent., per lb. j 1 UNITED STATKS TARIFF m CoMMODITIEH. " Above No. 7 nnd not above No. 10 11)8. " Altuvo No. 7 and not above No. 10 11)8. " Above No, 13 and not al)ovc No. 1(5 lbs. Tartar, Cream of, lbs. " Arj^ols, other tlian criidu. .lbs. Tin, plates or HliootH il)H. Tobacco and Maii'.ifacturoH of : " Leaf, unmarufacturod and not Rteninied lbs. " Cigars, Cigarettes, aii<. (Che- roots lbs. TnyH, wof)den and other Watches, gold or silver Wines, ( J^iinipagiie, and all other 8[)arkling, in bottles con- taining not more than 1 pint each and m(jre titan ^ pint dozens " Chimipagno, and all other 8])arkliiig, in bottles con- taining not more than 1 quart and more than 1 pint d< )zen8 " Still Wines in casks gals " In bottles containing each not more than 1 (|uart and more than 1 pint...doz. bots. Wood : iJnards, i)lanks, deals, a 1(1 other liinil)er M. ft. " Manufactures of, not other- wise provided for Wools : Hair of the alpao.'i, goat, itc. , raw and niannfactured, class No. 1 , clothing wool, value 32 cents or less per lb lbs " Value 32 cents or less per lb lbs. " Value over 32 cents per lb lbs " Class No. 2, value over 32 cents j)er lb lbs. " Class No. 3, carpet and other similar Wools, valued at 12 cents or less j)er lb 1})S. " Value over 12 cents per lb lbs. QUANBITIBS. 84«,(;21,<;G2 23,103,925 5,084,481 1,180,553 2,5S2.n01 190,803,021 7,007,000 029,325 110,080 102,001 4,431,898 157,070 289,149 4,750,911 3,093,767 707,501 2,031,333 14,431,527 11,903,130 Value-s. Katk ok Duty. liii 35,044,815 j 2 c. plus 25 per ' ' I cent., per lb. 948,904 "5 i 290,952 278,838 570,293 10,103,308 3,848,984 2,289,712 437,398 1,315,743 090,444 j 2 c. i)er lb. plus I 25 per cent. J 2| c. plus 25 per } ( cent., per lb. \ 10 c. j)er lb. c. per lb. 1 ,'f^ c, per lb. 35 c. pisr 11). j $2.50 per lb. and ) \ 25 per cent. ^ 50 per cent. 25 per cent. $3 per dozen. 1,203,910 §() per dozen. 2,123,273 40 e. per gallon. 652,032 3,204,890 59 38 4S 89 06 79 42 55 20 88 21 30 04 3f) 93 71 50 00 25 00 48 09 50 86 83 49 31.60 per (h)zen. , 38 54 ^2perM. ft. 078,985 35 per cent. l,109,45o'n^^V"'"'rM ' ' I 11 per cunt. \ 784,738 S^f^l'";,f"l'- ' J f '^^ ''■'"■'* 10 p. c. ^01,747, I ,(, j,^.j. ^.,,„^ ^ \ 12 c. per lb. and } I 10 per cent. ( 999,952 1,747,975 2,501,185 3 cents per lb. cents per lb. 18 04 35 00 53 88 45 38 42 63 41 68 22 77 28 55 H4 THK TARIFF HAND-HOOK. r k< I' If CoMMUniTIKH. QUANTITIRH. " CiirpotH and carpotiii^H of iill kiii(li4, AiihuHHoii and Axminstur, and carjtotH wovon vvliolt! for rouwiH, S()uaro yardw " BniHsols car()ot,, wruii^'ht by .lac(|Mar(l niacliinu ..H(|. yds. " HruHHols tapoHtry, printoil on tlio warp or otliorwi.si! h({. yds. *' F'atont volvot and tapoHtry Vflvot, j)rinteil on tho war|) or otherwise «<|. yds. '' Dress j^oods, womon's and diildron's, and rual or imi- tation Italian cloths, valiiod at not tixcooding 20 cts. por atpiaro yard s(). ytls. " Valued at abovo 20 c. pur s(p yd 8f). yds. " Dross goods, womiui's and diildron's, and roal or imi- tation Italian cloths, woit^h- ing 4 ounces and over i)er sq. yd ll)S. '* Hosiery, valued at above 80 c. per lb lbs. " Manufactures not otlierwiso Hpi'ciliod, valued at abovo 80 c. per pound lbs Wool cloths lbs. " Cloths lbs." " Clothing — .Articles of wear. lb,«. " Clothing — Roady-made. .lbs. Wool, Mantifacturos wholly or in part of, not otherwise {)rovided for lbs. " Shawls, woollen 1V)8. " worsted, &(i., not otherwisi provided for lbs. " VVobbings, V)utting8, bind ings, braids, galloons, fringes, cords, buttons, &c lbs " Yarns, valued at aV)ove 80 c. per pound lbs. Zinc in sheets I I 122,550 244,307 438,184 134,305 IIatr ok Duty. 291,816 50 per cent 347,271 hi < 394,993 210,158 J 44 c. per sq. yd. \ ) and iio p. c. ( I 50 (K) I 20,781,789, 3,055,851 j c. \wx sq. yd. ) / and 35 ]>. c. ( 32,541,034| 10,304,938, \ « ^„;;^,";'-/'^' | J 28 c. per sq. yd. ) j (jg g„ / and 35 p. c. j ] HOC. porsq.yd. h ^q 50 \ and 35 p. c. | 1,103,504 210,177 1,290,200 5,508,350 197,441 101,038 153,879 185,970 70,550 400,604 I 1 ,698,480| I 556,099 I 1,701,709 8,030,702 267,072, 370,037 444, 148^ 1 314,000 203,888 1,272,235; 50 c. per lb. and ) 35 p. c. f 50 c. ]ter lb. and 35 p. c. 50 c. per lb. and \ 35 p. c. j; 50 c. j)er lb. and ) 35 p. c. ( 50 c. i)orlb.A35 I p. c, less lOp. c. \ I 50 c. per lb. and \ | 40 p. c. ( 50 c. p(!r lb. and 40 p. c. 50 c. per lb. and ) 35 ]). c. ( I 50 c. i)er lb. and ) j 35 p. c. i i 50 c. per lb. and 40 p. c. 68 81 65 12 67 48 54 43 72 91 67 24 64 69 53 71 57 32 64 69 52 30 55 98 452,282! l,385,092|p^«^^l^:'^"'^!|66 33 001 n^Q ^ 1 f; •xnd ) 50 c per lb. and 321,949 415,399,1 m\>.c. S 4,460,077 288,589, 2^ cents pej lb. 73 75 34 77 Nc apprJ liurel u. UNITED HTATEH TAUIFF, 65 Averngo duty on all dutiable coiniuuditieH, 944 74. NoTK. — For ^jroatorcondoiiHiitioii, fractionH are oiiiittod, and tlio fiyurnHare thorcfore approximate, oxcfjit as to rates and porcentaguH of duty, which are tho tigurcB of the bureau of Statititica. UNITED STATES JiSTrJUNAL KIi: VENUE 'l^AXES. n /.^ of 1 p. c I. c. c. (From the Revised Statutes nf the United States, as amended in 187G.) Ale, per bbl., of 31 ^allouH |l (X» lianks, on avorago auKJunt of doposits, each month ,,'j of 1 p. c iiankn, doposilH, BavirigH, er pound ity deter- roduct. nined by product or which same as quantity UNITED STATES TARIFF. 89 Cope tube, from tin plates, same as duty paid. The exported quantity determined by allowing for each tube a sqiiiire equal in length to the height of the tube, and in width to its largest circumference. Oordage, from Mf nilla hemp, 1| cents per pound. Conlage, from jute hemp, § cent per pound. Cordage, product of Sisal grass, § cent per pound. Cordage, from N. Zealand flax, 8-0 cent per pound. Crrdage, tarred Russia, 15-16 cent per pound. Dressed skins, from raw, same as duty paid. Fish plates, from iron, same as duty paid. Add 12 per centum to exported weight to cover wastage in manufacture. Floar, from wheat, which paid a duty of 20 cents per bushel, 76 cents per barrel. Glaziers' points, product of sheet zinc, same as duty paid. Gunpowder, from saltpetre which paid a duty of 2 cents per pound — American sporting, 1 68-100 cents per pound; United States government, 1 60-100 cents per [lound ; shipping and mining, 1 4-100 cent per pound. Gunpowder, from saltpetre which paid a duty of 1 cent per pound — American sporting, 8-10 cent per pound ; United States government, 8-10 cent per pound ; ship- ping and minmg, 7-10 cent per poimd. {J Gunr, Ctling — 42 calibre and 10 barrels, $7.03 each gun ; 42-caIibre and 6 barrels, 85 each gun ; 65-75-calibre and 1 barrels, $9 each gun ; 1 inch calibre and 10 barrels, $11.73 each gun. Gun systems, made for Colt's patent firearms, 14 42-100 cents each. Gun systems made by E. Remington & Sons from iron and steel — For the iron 5 4-100 cents each ; for the steel, when imported as such, 3| cents each ; for the steel made from imported iron, 1 31-100 cents each. Gun systems, made for the Peabody firearm, 7 29-100 cents each. Gun trimmings, made for Cole's patent firearm, 6 6-10 cents each. Gun trimmings made by E. Remington & Sons— For the iron, 1 54-100 cents each gun ; for the stei'I, when imported as such, | cent each gun ; for the steel made from imported iron, ^ cent each gun. Gun trimmings made for the Peabody firearm, 1 74-100 cents each gun. Gun trimmings and systems for the Winchester firearm, 8^ cents each arm. Gun trimmings and systems, made for the Martini-Henry rifle, same as duty paid. The quantity of material used in the manufacture shall be determined by allowing — For each receiver, 3 66-100 pounds steel. For each block, 1 pound iron. For each guard, 1 pound iron. For each lever, 8-10 pound iron. For each set of bands, 45-100 pound iron. For each light base, k pound iron. For each butt plate, ^ pound iron. Frr each bnyonet, 1 84-lOi) pounds iron. Handles and nozzles made from sheet zinc, and attached to tin cans, when taggers tm is also used in making such nozzles, 27 cents per 100 cans ; when taggers tin is not used, 26 cents per 100 cans. Handles, made from sheet zinc and attached to tin cans, without above-described nozzles, 16 cents per 100 cans. Hatchets (see axes and hatchets). Hoop iron (see iron) * Horse shoe iron (see iron). Hungarian nails, same as tacks. Iron^Band, bar, horse shoe, hoop, railroad, rod, scroll — wholly from imported scrap iron, same as duty paid. To cover wastage in manufacture, add 26 per centum to exported weight when exclusively old scrap iron was used, and 12 per centum only if part of the material was new scrap iron. Lanterns from tin plates, same as duty paid. Quantity determined by the mea- surement of the pieces composing such lanterns before they are put together. Lead pipe, same as duty paid. Leather, sole, from hides, same as duty paid. Linseed oil, 0^ cents per gallon. t'l 90 THE TARIFF HAND-BOOK. Add 2 per cent, to ex- Locomotive tires, from imported steel, same as duty paid, ported weight to cover wastage in manufacture. Nails, cut, from sheet and plate iron, 1^ cents per pound. Nails, horsushue, from slit-iron rods, same as duty paid. Nails, Hungarian, same as tacks. Nails, cut from scrap iron, same as duty paid. To cover wastage in manufacture add 25 per cent, to exported weight when exclusively old scrap iron was used, and 12 per cent, only if part of the material was new scrap iron. Nail rods rolled from iron, same as duty paid. Add 9 per cent, to the exported weight to cover wastage in manufacture. Nail rod" sUl frum iron, bume as duty paid. Add 3 per cent*' to exported weigh: to cover wastage. New England rum (see rum). Nozzles made from tin plates, Kame as duty paid. Nozzles, flat screw tops, from sheet zinc, attached tu tin cans, 9 cents per 100 cans. Oil (see linseed), castor. Packing, from jute yam, same as duty paid. Plates, fish (see fish plates). Plates, robe, (see robe plates). Pipe, lead (see lead). Pistols, Colt's navy or belt, 11 64-100 cents each. Pivots (see bolts). Pomace (see castor). Railroad iron (see iron). Rice, cleared from paddy rice, 1 2-5 cents per pound. Rice, cleared from rougli rice, 2 1-6 cents per poimd. Rifles (see gun system and trimmings). Rifle barrels from bar steel and from barrel moulds, same as duty paid. Robe plates, from goat-skins, same as duty paid ; the ^number of skins used de- termined by inspection of the exported plates. Rod iron (see iron). Rum, New England, G a-16 cents per gallon. Salt, fine, 8 cents per lUO pounds. Saltpetre, refined from crude, 95-100 cent per pound. Screws, wood (see wood screws). Scroll iron (see iron). Scythes, manufactured by Hubbart, Blake & Co., of West Waterville, Me., light grass, 45 cents per dozen ; heavy St. John, 65J cents per dozen ; grain, 83^ cents per dozen. Shanks, from steel, same as duty paid. Sheet lead, frc.m pig lead, same as duty paid. Shooks, from staves, same as duty paid. Shot (see bullets). Shovels and spailes made principally of steel, 80 cents per dozen. Shovels and spades made principally of iron, 50 cents per dozen. Skins, dressed (see dressed skins). Solder, used in making tin cans, 16 cents per 100 cans of 5 gallons capacity, and in proportii n for cans of less capacity. Sole leather (see leather). Sugar, refined from raw sugar — Loaf, cut-loaf, crushed, granulated, and powdered, dried, 3 18-100 cents per pound ; white coflee sugar, undried and above No. 20, Dutch standard in colour, 2 68-100 cents per pound ; all grades of coflee sugar, No. 20 Dutch standard and below in colour, 2 8-100 cents per pound. Sugar, refined from melado, on which a duty was paid of 1^ cents per pound, and 26 per cent, in addition thereto, same as sugar refined from raw sugar. Sugar, refined from molasses, 1^ cents per pound. Syrup, from sugar, 6^ cents per gallon. Syrup from melado, on which a duty was paid of 1| cents per pound, and 25 per cent, in addition thereto, 5| cents per gallon. Syrup, from molasses, 5 cents per gallon. Tacks, from bar iron, same as duty paid. Tine Wire, Wire Wire, cover was S: 1 S 3 4 5 7 8 g 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 49 Sizes next small Wire as duty pa Wood to cover w Inth( section 25( tion to the All of the usual : Thed required b to ex- [acture and 12 : ported weigh: X) cans. UNITED STATES TARIFF. Tin cans Csee cans). Wire, telegraph, from iron rods, same as duty paid. Wire, from steel, for bridges, same as duty paid. Wire, finer than telegraph wire, from iron bars and rods, same as duty paid cover wastage in manufacture, add to exported weight the following percentage : Wire made from imp. wire gauge. rods. 1 and coarser 2. 7 Size of wire by ised de- e. , light ents per r, and in wdered, ), Dutch Dutch Lud, and d 25 per 2 . 3 . 4 . 6 . 6 , 7 , 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 26 26 27 28 29 30 31 32 33 34 35 36 37 38 39 49 2.9 3.1 3.3 3.5 3.7 4.0 4.3 4.6 4.9 5.2 6.6 6.9 6.3 6.7 7.1 7.4 7.7 8.0 8.3 8.6 8.9 9.2 10.4 10.8 11.2 11.6 11.9 12.2 12.5 12.8 13.2 13.6 13.8 14.1 16.0 16.8 17.0 18.4 19.2 Wire mado from imp. bars. 10.7 10.9 11.1 11.3 11.5 118 12.1 12.4 12.7 13.0 13.4 18.8 14.2 14.6 15.0 15.4 16.7 16.0 16.3 16.7 17.0 17.3 J7.6 19.3 19.6 19.9 20.2 20.6 20.9 21.2 21.6 21.8 22.2 22.6 23.0 25.2 26.0 26.8 27.6 28.4 91 To 1 ■■, I*' Sizes designated by fractional numbers to be treated as Ithose designated by the next smaller integral numbers. Wire manufactured by the American Screw Company of Providence, R. I. , same aa duty paid. Wood Screws, from iron, same as duty paid. Add 50 per cent, to exported weight to cover wastage in manufacture. In those cases where a discriminating duty has been paid under the provisions of section 2501 of the Revised Statutes, the drawback allowed shall bear the same rela- tion to that duty as the usual allowance bears to the ordinary duty. All of the toregoiug, except the drawback on retined sugars, shall be subject to the usual 10 per cent, retention. The drawback on refined sugars shall be subject to a retention of 1 per cent., as required by section 3 of the act of March 3, 1875. 98 THE TARIFF HAND-BOOK. THE AMERICAN TARIFF ON WOOLLEN GOODS. The following statement, made on the authority of the Yorkshire Chambers of Commerce, is of interest, as showing the enormous ad valorem rates which the American tariff imposes in some cases. While it will be observed that it is the duty per pound which brings up the whole rate to such very high figures ad val- orem, it is necessary to remember that the Yurkshire woollen manufacturers are in this matter furnishing proof, not merely of exorbitant or prohibitory tariff figures in force in America, but also of the very low value of certain classes of their own goods. It is because the goods are actually so little worth that the American duty per pound runs up to such enoruiuus per centages on the value. FROM THE PRESIDENT OF XHK YORKSHIRE CUAMBRRH OF COMMERCE. Bradford, Nov. 2, 1877. C. 0. Sliepard, Esq., United 8ta(es Votimd, Bradford : — SiK, — In order to meet your reciuest for suggestiontt us to how the trade between this District and the United States can be increased either by legislation, executive action, or by commercial enterprise, 1 directed a circular to be issued to the Chambers of Commerce of this country, desiring them to collect information which might enable the Joint Tariff Committee of Yorkshire Chambers of Commerce to give a satisfactory answer to your question. The replies received may be classed under three heads, viz. ; those relating to (1) The light dress goods of Bradford, commonly known as worsted stuffs. (2) The heavy woollens, chiefly manufactured in the neighbourhoods of Batley, Dewsbury, Heckmondwike, and (3) The ligliter woollens, whicV are generally produced in the districts of Leeds and Uuddersheld. Each of these classes will be treated separately, but it may be mentioned that all replies from the different Chambers of Commerce agree that the onerous duties levied upon the importations of our goods into the United States are the chief obstruction to the resumption of a trade formerly of great importance. A revival of a mutually advantageous interchange of commodities is not to be ex- {>ected whilst a prohibitory tariff prevents commercial enterprise from fultilling its egitimate functions ; but commercial enterprise on both sides of the Atlantic will cer- tainly be ready to step in the moment that legislation shall give free scope to the mer- chant's operations. It is well understood that England levies no duties upon either the raw or the manufactured produce of the United States, and is as willing to buy her raw cotton, iron, com, or bacon, as her shirtings, watches, locomotives, or sewing machines, pro- vided they are as cheap or cheaper than they can be produced at home. Without, however, entering upon the region of political economy, and bearing in mind the practical results which your Government desires to accomplish by this en- quiry, it will be my duty to examine into the details of the existing tariff', and to trace its effect upon the trade of this district with the United States. That tariff is both specific and ad valorem. It thus combines the vices of both systems. It is, besides, encumbered with details which favour evasion, even more in- jurious to the honest importer than to the revenue. Tables "A " and "B " show the American tariff to be the highest in the world, with only one notable exception. Examples will be found under the diderent heads into which I propose to'divide this enquiry to prove that the combined ad valorem and weight duties produce the most anomalous results. UNITED STATES TARIFF. 93 They have the effect to incroMe the duty levied in an inverse ratio to the vkIuc of the merchandise. Thus the luxuries of the rich are less highly taxed than the necessaries of the poor. Such is the unavoidable consequences of every weight duty, which in this in- stance is greatly exaggerated by an arbitrary classification and nuniennis categories. The present exports to the United States consist in a great measure of fancy arti- cles, worn by the rich, who look more to fashion than to price, and of such light and high priced cloths, which in the subjoined tables, " F," 1 to 8, figure as being subject to duties ranging from 60 to 100 per cent. All woollens intended for the great mass of the people are taxed so highly that they are virtually excluded. Thus a superfine black broadcloth may possibly be bought in New York at not more than double its price in Europe, whilst a good quality of black pilot, worth Is. 8d. per yard, cannot be sold to the American labourer at less than from four to five times the price at which an operative in England may procure that good, useful and warm material for his coat. It may be safely assumed that the law-making powers never contemplated such con- sequences when they framed the present tariff, and yet the above is merely one example among many, and an illustration of its practical results. At present the American tariff, with its manifold intricacies, throws a not incon- siderable part of the import trade into the hands of unscrupulous persons, who, by peri ary, collusion or direct smuggling, drive the honest importer out of the market, and injure the revenue, without in any appreciable degree benefitting the consumer. The letter marked ** D " in the appendix will afford evidence of the presumption that such a corrective is really in actual operation, and the extract from the Board of Trade returns for October in appendix " " may not be without a bearing upon this part of the question. It shows that the Dominion of Canada, notwithstanding its 17^ per cent, duty and a large woollen industry, imported during the last ten months from England woollens to the amount of 32^ pence per head, while our exports to the United States during the same period were only for 1| pence per head. It will be remarked that the answers, whicli were returned ta the circular already referred to, show a general agreement in regard to the facts and calculations, though all were made from different data and given by different parties. The details as to weight, length and wiiltli are vouched for by samples, which can be produced when necessary, and the prices are attested by the offer of manufacturers to execute any amount of orders at the jiiven quotatiims with the usual trade discount. But it nuist be observed that, in so far as heavy woollens are concerned, the cham- bers had no recent transaction to report upon, but were compelled to refer to sales which were made before the present tariff acted as a virtual prohibition of a direct and legitimate trade with the United States. The committee, from all experience with the tariffs of various countries, have come to the conclusicm that so long as import duties on textiles shall be considered necessary by any State, simple cut valorem duties are not only the fairost to the consumer, but they are also the most easily levied. The precautions which are provided by the American law against under declara- tions of value would be found amply sufficient to prevent fraud whenever they are strictly applied. In conclusion this committee beg leave most respectfully to Rubmit that in their opinion increased imports would certainly he paid for by larger exports, and that the best method to increase the trade between this country and the United States would be to simplify the tariff by retaining an ad ralorem duty alone and to make tlie pcrcenta^'e low enough to permit the direct importation of our tissues, and by that niuaua to render the trade of the smuggler unprofitable. I am, sir, your obedient servant, (Signed) Jacob Behkens. Hi It ii • 'I* President of the Bradford Chamber of Commerce, and Chairman of the Joint Tariff Committee of Bradford, Batley, Dewsbury, Heckmondwike, Halifax, Hudderstield, Morley, Leeds, Wakefield and Kendal Chambers of Commerce. 94 THE TARIFF HAND-BOOK. mtST DIVISION — BRADTORD DRBM GOODH. • The appendicM show that the combined ad valorem and weight-duty produces the moat inoongruouH results. The general charge on these goods varies from 60 to 80 per cent, on the value here, but in one case (buntings) it amounts to no less than 126 per cent. In many cases the exigencies of the tariff are met by the production of goods of inferior usefulness. Thus lastings and Italians, both articles of very general consumption, have to be specially manufactured for the American market by reducing their weight so as to bring them within certain weight limits, and they thus become too light for the regular wear and tear. The same articles sent to countries which impose a simple ad valorem duty are made heavier, stronger, and consequently much more useful to the wearer. Italians intended for the button manufacturer are admitted at a reduced rate of dutv if they are punched with holes in every nine inches in the whole length and width of the piece. The button manufacturer is thus favoured, and the wholesale tailor or boot manu- facturer is not. A typical instance of the untoward effects of the tariff given in the ap- pendix deserves to he specially quoted. A piece of fancy dress goods 22 inches wide, 60 yards long and weighing over 4 ounces per square yard, if made from cheap material to suit the means of the working class, and costing 6d per yard, would pay duty at the rate of 104 per cent, of the value, while a piece of the same weight and dimensions, but made of more costly material and worth 12d per yard, is charged 69 per cent. SBCOND DIVISION— HEAVY WOOLLENS. These are the staple produce of the woollen district of Yorkshire, but the replies from all the Chambers agree that the duty has completely put a stop to every direct trade with the United States in these goods. The duty on every kind of cloth, be it low or fine, cheap or dear, is uniformly 50 cents pur pound weight and 35 per cent, of the value. The great bulk of mixed woollens reported from Yorkshire are worth from Is to Is 6d per pound. Taking the average at Is 4d, the 50 cents weight duty alone amounts to 156 per cent, of the cost ; and with 36 per cent, added, the total of the combined duties amounts to 191 per cent, ad valorem. The subjoined tables show that in many cases the duty amounts to even a much higher per centage. THIRD DIVISION — LIGHT WOOLLENS. are Light woollens are either composed of wool alone or mixed with cotton, and used for gentlemen's coats or ladies' cloaks. They are generally made of more expen- sive material than the heavy woollens. ' The weight duty does not bear the same relation to the value which prevents all trade with the States in low fabrics, and, as has been explained before, these light woollen are sold to customers with whom price is no object and fashion all-powerful. Wherever in the subjoined lists the duties descend to 100 per cent, of the cost the article belongs to this class of goods. APPENDIX "a." Import duties levied in European countries and the United States on mixed Brad- ford stuff goods, average value £20.6 percwt. 1. Hamburg . . 2. Switzerland. 3. Holland .. . . 4. Turkey .... 5. France 6. Italy 7. Belgium 8. Germany... . Dut« per Per cent of Forei7n duty. cwt. duty. ad val. • • . • i lOOkiloBliifrcs. 68 6d 1 1 ad val. 5 ad val. 3 ad val. ad val. 10 ad val. 10 50 kilos 20 thlr. 60^ 1.5 UNITED STATES TARIFF. 96 c Duty per Per cent of Foreign duty. cwt. duty. 9. Norway Fund Hi Mg. (Jl« \!i 10. AuHtria 50 kilcm 40 florn. 80b 20 11. Sweden Puml 7.') ore. 90n M 241 12. RusHia 2 funt .^O kop. 11>7» 48 13. Spain Kilo 5 i>ei«ata. 20.')ii .50 14. Portugal Kilo 10.;J0 rs. 2.'W» 57 15. United States lb. 20 to .Wo. and iW p.'r ct. ad val. Average 90 APPENDIX " B." Impiirt duties levied in European cotmtrios and th« United Stfttos on mixed wool- len cloths, average value Is 4d per lb. or £7.10.0 per cwt. 1. Hamburg 2. Switzerland 3. Holland 4. Turkey 5. France 6. Italy 7. Belgium 8. Oeririany 9. AuHtria 10. Snain 11. Norway 12. Sweden I'.i. Portugal 14. United StateH per 15. Russia Foreign duty. ad val. 100 kilos l(i fres. ad v.il. ad val. ad val. ad val. ad val. .TO kilos 10 thlr. no kilos 20 flors. kilo gr IGO ncs. pr pund 1() stclg. pr pund 7 ore. pr kilo 463 rs. lb and ad val. 50 cts. and 3.^ per funt 85 kop. S and d Per cent of per cwt. Gs'fid 308 40h ftoH OOs 100 105 2808 lOd ,330s value 5 n 10 10 10 20 26.0 4.1.3 40 60.6 70 191 220 APPENDIX " 0." Extract from the official Board of Trade returns exports from the 1st .lannary to 2l8t October, 1877, to the United States (42,850,000 inhabitants) to the Dominion of Canada ("3.727,000 inhabitants). , IFnited States. Canada. Woollen cloth £ ;tt.5,243 £ 505,109 Worsted stuflFs 1,044,688 .586.213 Carpets 75,771 132,9.35 £1,455.702 £1,224,257 APPENDIX " d" — AN INrERESTINO CASE FOR THE BOOT AND SHOE TRADE. ^ Bradford, Gth September, 1877. Jacob Behrem, Esq., President of Bradford Chamber of Commerce: I wish to call your attention to the effect of the present fiKi. il laws of the United States upon an article, in the exportation of wliicli we have been principally engaged. I refer to the article serge de Berri and Lasting, liitherto largely issued for the manu- facture of boots and shoes in America (and I presume tliat this is merely an illustra- tion of every other textile article). The duties levied thereon are 50 cents per pound and 35 per cent, ad valorem. A piece of serge de Berri weigliing fotirteen pounds and costing 50s. pays duty 30s. 4d. for weight and 17s. 6d. for value, or 47s. lOd. per piece, or about 94 per cent, on cost in this market. Now, mark, the consumer has to pay a profit to the importer, and to the boot and shoe maker, not only on the cost here, but also on the cost there after payment of the duty, rendering the price enormous, to the gjeat detriment of the customer and injury of traeen the gradual ntrangling of the trade between the two countries, or the transference of what is loft into the hands oi the smuggler, the briber, or the perjurer, a system which robs the exchequer and impover- ishes the consumer. Evei^ respectable house on this side of the Atlantic as well as on the other will be wmipolled to anandon the trade, and I regret to say that this state of trade has been produced by the hi^h import duties of the United States. Upon the article buntings which was formerly largely exported from this district to the United States, a duty of 120 [nsr cent, has been put. The natural result has been that the trade with the countnr has ceased, the Ameri- can Government has lost all revenue, and the consumers of that article are paying 50 shillings for what can be bought here for 18s. 6d. 1 know of no other means, in reply to the question which has been asked of us, to increase and enlarge the commorcu between the two countries than to recommend a large reduction of the import dutios in America by the total abolition of the duties on weight or measure and the imposition of such a moderate ad valorem duty as will make fraud not worth risking, and which I am satistiod will in time produce the largest revenue to the Government. Believe me, yours truly, (Signed) Wm, Brown, Partner in the firm of StutiH/eM, Broion d' Co. P. 8. — 1 may state that our agent and friends in Boston write that lasting" serge de Berri of known makes in this market are sold regularly at 5 to 10 pe' cent, less than any cash house can import them. In Appendix " £." the Bradford Chamber of Couunercu gives six examples of the absurd inequality of the working of the taritl'. Thua the duties on a given ciuie of satin de chi^ie goods worth £67 3s 4d amounts Ui only £44 ; while an increase of less than £1 to the value of the goods entails an increase of duties amounting to £10 lis 6d. Appendix " F. ' contains a Htatement from the Hudderstield Chamber of Com merce showing the duties cm such articles as rod padding, savelist cloth, black sealskin, black doeskin, cheviot coating, worsted tartan, &c., &c., to range from 76 per cent, to 227^ per cent. On flushings the duties would now amount to 360 per cent, if ship- ments wore made at all. The Dewsbury Chamber of Commerce reports tluties on three samples of black and blue "president," to amount to 101, 176, and 160 per cent. On another sample of blue union '• presiflent," 217 per cent. The Batloy Chamber of Commerce gives tables showing the duties on pilot cloths and "president " manufactured in that regicm to amount to from 168 to 228 per cent. The Ueckmondwike Chamber of Commerce gives figures showing how the people of ^e United States have to pay two or three prices on carpets. We (|uote an example : " IT will bo seen that an English tapestry carpet, costing 56 cents here, will by the time it reaches the consumer in the United States, have increased its price to $1.34, or nearly 2^ times its original cost." The same Chamber of Commerce also testifies that the duty on bed blankets and railway rugs is now prohibitory ; thus i^xplaining how the price of blankets to the poor people of the United States has more than doubled .since the war. RECIPROCITV. 97 RECIPROCITY. THE DRAFT TREATY OF 1874. {From t/if Toronto Globe, June 23, 1874.) Her Majesty, the Queen of Great Britain, and the United States of America, being desirous of improving the commerce and navigation between their respective territories and peoule, and more especially between Her Majesty's possessions in North America and the United States, in such manner as to render the same re- ciprocally beneficial, haveiospectively named plenipotentiaries to confer and agree thereupon, that is to say ; * ♦ ♦ Who after having communicated to each other their respective full powers found in good and due form, have agreed upon the following articles : — ARTICLK I. It is agreed by the high contracting parties that, in addition to the liberty secured to the United States fishermen by the convention between Great Britain and the United States, signed at London on the 20th day of October, IH18, of taking, curing, and drying fish on certain coasts of the British North American Colonies therein defined, the inhabitants of the United States shall have, in com- mon with the subjects of Her Britannic Majesty, the liberty for the term of years mentioned in Article XIII. of this Treaty to take fish of every kind, ex- cept shell-fish, on the sea-coasts and shores, and in the bays, harbours, and creeks of the Provinces of Quebec, Nova Scotia, New Brunswick, and Prince Edward's Island, and of the several islands thereunto adjacent, without being restricted to any distance from the shore, with permission to land upon the said coasts, and shores, and islands, for the purpose of drying their nets and curing their fish ; provided that, in so doing, they do not interfere with the rights of private pro- perty, or with the British fishermen in the peaceable use of any part of the said coasts in their occupancy for the same purpose. But it is understood that the above-mentioned liberty applies solely to the sea fishery, and that the salmon and shad fisheries, and all other fisheries in rivers and mouths of rivers, are hereby reserved exclusively for British fishermen. AKTIf;i,K II. ' It is agreed by the high contract'ng parties that British subjects shall have, in common with the citizens of the United States, the liberty for the term of years mentioned in Article XIII. of this Treaty, to take fish of every kind except shell-fish on the eastern sea-coasts and shores of the United States north of the thirty-ninth parallel of north latitude, and o.i the shores of the several islands thereunto adjacent, and in the bays, harbours, and creeks of the said sea-coasts and shores of the United States, and of the said islands, without being restricted to any distance from the shore, with permission to land upon the said coasts of the United States and of the islands aforesaid, for the purpose of drying their nets and curing their fish ; provided that in so doin^ they do not interfere with 98 THE TARIFF HAND-BOOK. the rights of private property, or with fishermen of the United States in the peaceable use of any part of the said coasts in their occupancy for the same pur- pose. But it is understood that the abtive-mentioned liberty applies solely to the sea fishery, and that salmon and shad fisheries, and all other fisheries in rivers and mouths of rivers are hereby reserved exclusively for fishermen of the United States. AllTICLE III. It is agreed that the places designated by the Commissioners appointed under the first article of the Treaty between Great Britain and the United States, concluded at Washington on the 6th of June, 1854, upon the coasts of the United States and Her Britannic Majesty's dominions, as places reserved from the com- mon rights of fishing under that Treaty, shall be regarded as in like manner reserved from the common right of fishing under the preceding articles. In case any question should arise between the Governments of Her Britannic Majesty and of the United States as to the common right of fishing in places not thus designated as reserved, it is agreed that a Commission shall be appointed to designate such places, and shall be constituted in the same manner, and have the same powers, duties, and authority as the Commission appointed under the said first article of the Treaty of the 5th of June, 1854. ARTICLE IV. It is agreed that the Articles enumerated in Schedules A, B, and C, hereunto annexed, being the growth, produce, or manufacture of the Dominion of Canada, or of the United States, shall, on their importation from the one country into the other, from the first day of July, 1875, to the 30th day of June, 1876 (both inclu- ded) pay only two-thirds of the duties payable at the date of this Treaty on the importation into such country of such articles, respectively ; and from the 1st day of July, 1876, to the 30th day of June, 1877 (both included) shall pay only one-third of such duties; and on and after the 1st day of July 1877, for the period of years mentioned in Article XIII of this Treaty, shall be admitted free of duty into each country respectively. For the term mentioned in Article XIII. no other or higher duty shall be imposed in the United Stat';ri upon other articles not enumerated in said Sche- dules, the growth, produce, or manufacture of Canada, or in Canada upon sucli other articles the growth, produce, or manufacture of the United States, than are respectively imposed upon like articles the growth, produce, or manufacture of Great Britain or any other country. SCHEDULE A. Consisting of the following natural pro- ducts : Animals of all kinds ; ashes, put, pearl and noda ; bark, bark extracts, for tanning" purposes ; bath bricks, breadstiiffs of all kinds, bricks for building, and fire- bricks, broom corn, burr, or grindstones, hewed, wrought or unwrought ; butter, cheese, coal and coke, cotton wool, cotton waste, dye stuU's, earths, clays, ochres, sand, ground or unground ; eggs, fish of all kinds, fish, products of, and of all other creatures living in the water, except fish preserved in oil ; firewood, flax, mimann- factured ; flours and meals of all kinds, fruits, green or dried ; furs, undressed ; grain of all kinds ; gypsum, ground, un- ground or calcined, hay, hemp, unmanu- factured ; hides, horns, lard, lime, malt, manures, marble, stone, slate or granite, wrought or unwrought ; meats, fresh, smoked or salted ; ores of all kinds of me- tals ; pelts ; peas, whole or splitJ; petroleum oil, crude or refined, or benzole ; pitch, plants, poultry of all kinds, rags of all kinds, rice, salt, seeds, shrubs, skins, straw, tails, tallow, tar, timber and lumber of all kinds, round, hewed and sawed, manufac- tured in whole or in part ; tobacco, un- manufactured ; tow. unmanufactured; trees, turpentine, vegetables, wool. RECIPROCITY. 99 SOHBDULB B. Consisting of the following agricultural implements : Axes, bag-holders, bee-hives, bone- crushers, or parts thereof ; cultivators, or parts thereof ; chaff-cutters, or parts there- of ; corn-huskers, or parts thereof ; cheese vats, cheese factory heaters, cheese presses, or parts thereof ; churns, or parts thereof; cattle feed boilers and steamers, or parts thereof ; ditchers, or parts thereof ; field rollers or parts thereof ; fanning mills, or parts thereof ; feed choppers, or parts thereof ; forks for hay and manure, hand or horse grain drills, or parts there- of ; grain broadcast sowers, or parts there- of ; grain crushers, or parts thereof ; har- rows, hoes, hand or horse, horse rakes, horse power machines, or parts thereof ; hay tedders, or parts thereof ; liquid man- ure carts, or parts thereof ; manure sowers, or parts thereof ; mowers, or parts there- of ; oil and oil-cake crushers, or parts thereof ; ploughs, or parts thereof ; root and seed planters, or parts thereof ; root cutters, pulpers, and washers, or parts thereof ; rakes, reapers, or parts thereof ; reaper and mower combined, or parts thereof ; spades, shovels, scythes, snaiths, thrashing machines, or parts thereof. SCHEDULE C. Consisting of the following manufac- tures : Axles, all kinds ; boots and shoes of leather ; boot and shoe making machines ; buffalo robes, dressed and trimmed ; cot- ton grain bags ; cotton denims ; cotton jeans, unbleached ; cotton drillings, un- bleached ; cotton tickings, cotton plaids ; cottonades, unbleached ; cabinet w>»'e and furniture, or parts thereof ; carriages, carts, waggons, and other wheeled vehicles and sleighs, or parts thereof ; fire-engines, or parts thereof ; felt covering for boilers; gutta-percha belting and tubing ; iron, bar, hoop, pig, puddled, rod, sheet, or scrap : iron nails, spikes, bolts, tacks, brads, or sprigs ; iron castings ; india rubber belt- ing and tubing ; locomotives for railways, or parts thereof ; lead, sheet or pig ; lea- ther, sole or upper ; leather, harness, and saddlery of ; mill, or factory, or steamboat fixed engines and machines, or parts there- of ; manufactures of marble, stone, slate, or granite ; manufactures of wood solely, or wood nailed, bound, hinged, or locked with metal materials ; mangles, washing machines, wringing machines, and drying machines, or parts thereof ; printing paper for newspapers : paper making machines, or parts thereof ; printing type, presses, and folderSjpaper cutters, ruling machines, page numbering machines, and stereotyp ing and electrotyping apparatus, or parts thereof ; refrigerators, or parts thereof ; railroad cirs, carriages, and trucks, or parts thereof ; satinets of wool and cotton; steam engines, or parts thereof ; steel, wrought or cast, and steel plates and rails ; tin tubes and piping ; tweeds of wool solely ; water-wheel machines and appar- attis, or parts thereof. Article v. It is agreed that the Canadian Canals on the main route from Lake Erie to Montreal shall be enlarged forthwith, at the expense of the Dominion of Canada, so as to admit the passage of vessels drawing twelve feet of water ; and the locks on the said canals shall be made of not less than 270 feet in length, 45 feet in width, and not lesti than twelve feet in depth on the mitre-sills ; and that the channel of the St. Lawrence River shall be deepened in the several reaches be- tween the canals, wherever the same may be necessary, so as to allow the free passage of vessels drawing twelve feet of water. And the work engaged to be done in this Article shall be completed by the first day of January, 1880. Article vi. It is agreed that the Government of Canada shall construct on or before the first day of January, 1880, a canal to connect the St. Lawrence River at some convenient point at or near Caughnawaga with Lake Champlain. The dimen- sions of said canal shall be such as to admit the passage of vessels drawing twelve feet of water, and the locks shall be of not less dimensions than those named in the preceding Article. 100 THE TARIFF HAND-BOOK. m iff m m And the United States engage to urge upon the Government of the State of New York to cause the existing canal from Whitehall, on Lake Champlain, to Albany to be enlarged, and,| if necessary, extended, or another canal or canals to be constructed of equal capacity with the proposed Caughnawaga Canal ae herein- before specified, and the navigation of the Hudson River to be improved so as to admit of the passage from Lake Champlain to the lower waters of the Hudson River of vessels drawing twelve feet of water. Article vii. Citizens of the United States may, during the term of years mentioned in Article XI IL of this Treaty, carry in their vessels, cargo and passengers from one Canadian port to another on the great lakes or River St. Lawrence. Reci- procally, inhabitants of Canada, subjects of Her Britannic Majesty, may, during the like period, carry in their vessels cargo and passengers from one port to another of the United States on the great lakes or River St. Lawrence. Citizens of the United States in their vessels, and inhabitants of Canada, subjects of her Britannic Majesty, in their vessels, may, during the like term, carry cargo and passengers from any port of the United States or of Canada on the Red River or the waters connecting therewith to any other port on the said river or waters connecting therewith. Article viil It is agreed that for the term of years mentioned in Article XIII of this Treaty, the citizens of the United States shall enjoy the use of the Welland, the St. Lawrence, and other canals in the Dominion of Canada (including the proposed Caughnawaga Canal) on terms of equality with the inhabitants of the Dominion of Canada, and that without interfering with the rights of the Government of Canada to impose such tolls on the aforesaid Canadian canals respectively as it may think fit. The tolls shall be levied in relation to the number of locks in each Canal without any drawback or discrimination, whatever the destination of the vessel or whether one or more canal or canals or part of a canal be passed. And it is also agreed tliat for the like term of years the inhabitants of Canada shall enjoy the use of the St. Clair Flats Canal on terms of equality with the inhabi- tants of the United States, and that the navigation of Lake Champlain and of Lake Michigan shall be free and open to the purposes of commerce to the inhabi- tants of Canada, subject to any laws and regulations of the United States, or of the States bordering thereon respectively, not inconsistent with such free privi- leges of navigation. And the United States further engage to urge upon the Governments of the States of New York and of Michigan, respectively, to secure to tlie inhabitants of Canada the use of the Erie, the Whitehall, the Sault St. Marie Canals, and of any enlarged, or extended, or new canal, or other improvement, connecting Lake Champlain with the lower waters of the Hudson River, which may be made as contemplated in Article VI. on terms of equality with the inhabitants of the United States. And it is mutually agreed that full power shall be given and allowed to tranship cargo from vessels into canal boats, and from canal boats into vessels, at either terminus of every canal. And further, that if the use of the Erie, Whitehall, or other canal connecting Lake Champlain witli the lower waters of the Hudson River, and of the Sault St.. Marie Canal, be not granted to the inhabitants of Canada on terms of equality with the citizens of the United States, as contemplated iu this article, then the use of t contemp United plated. RECIPROCITY. 101 use of the proposed Caughnawaga Canal by citizens of the United States as above contemplated shall be suspended and cease until the use of the said canals in the United States shall be secured to the inhabitants of Canada as above contem- plated. ARTICLE IX. For the term of years mentioned in Article XIII. of this Treaty, vessels of all kinds built in the United States may be purchased by inhabitants of Canada, subjects of Great Britain, and registered in Canada as Canadian vessels ; and re- ciprocally, vessels of ..U kinds built in Canada may be purchased by citizens of the United States, and registered in the United States as United States vessels. ARTICLE X. A Joint Commission shall be established and maintained at joint expense during the operation of this Treaty, for advising the erection and proper regula- tion of all light houses on the great lakes common to both countries, necessary to the security of the shipping thereon. ARTICLE XL A Joint Commission shall also be established at joint expense and main- tained during the continuance of the Treaty to promote the propagation of fish iu the inland wateVs common to both countries, and to enforce the laws enacted for the protection of the fish and fishing grounds. ARTICLE XIL It is further agreed that the provisions and stipulations of this Treaty shall extend to the colony of Newfoundland so far as they are applicable. But if the Imperial Parliament, the Legislature of Newfoundland, or the Congress of the United States shall not embrace the colony of Newfoundland in their laws en- acted for carrying the foregoing articles into effect, then this article shall be of no effect ; but the omission to make provision by law to give it efi'ect by either of the legislative bodies aforesaid, shall not in any way impair any other article of this Treaty. ARTICLE XIIL The Treaty shall take effect as soon as the laws required to carry it into operation shall have been passed by the Imperial Parliament of Great Britain and by the Parliament of the Dominion of Canada on the one hand, and the Congress of the United States on the other. If such legislative assent shall not have been given within months from the date hereof, then this Treaty shall be null and void. But such Legislative assent having been given, this Treaty shall re- main in force for the period of twenty-one years from the date at which it shall come into operation, and further until the expiration of three years after either of the high contracting parties shall have given notice to the other of its wish to terminate the same ; each of the high contracting parties being at liberty to give such notice to the other at the end of the said period of twenty-one years, or at any time afterwards. ARTICLE XIV. When the ratifications of this Treaty shall have been exchanged and the laws required to carry it into operation shall have been passed by the Imperial Parlia- - r .; ! 1 :i i 102 THE TARIFF HAND-BOOK. ment of GreatBritain and by the Parliament of Canada on the one hand, and by the Congress of the United States on the other hand ; then Articles XXII., XXlir., XXIV. and XXV. of the Treaty of May 8th, 1871, between GreatBritain and the United States, shall become null and void. ARTICLE XV. This Treaty shall be duly ratified by Her Britannic Majesty and by the Pre- sident of the United States, and the ratification shall be exchanged either at Washington or at London, months from the date hereof, or earlier if possible. RECIPROCITY NEGOTIATIONS MEMORANDUM BY SIR EDWARD THORNTON, K. C.B., AND HONBLE. GEORGE BROWN, ON THE COMMERCIAL RELATIONS, PAST AND PRESENT, OF THE B. N. A. PROVINCES WITH THE UNITED STATES OF AMERICA. {From the Tormto Globe, July 23, 1874.) The undersigned, Joint Plenipotentiaries of Her Britannic Majesty, with full powers lor the negotiation and conclusion of a Treaty with the United States relative to Fisheries, Commerce, and Navigation, deem it fitting that, at the outset of the ne- gotiations with which they have been charged, they should submit for the considera- tion of the Secretary of State some suggestions in regard to the commercial relations between the United States and the Canadian Don\inion which may not be unworthy of attention. All the figures used in this memorandum are taken from the official documents of the United States Government, except when otherwise stated. When the British North American Provinces or Canada are spoken of, all the Pro- vinces now comprising the Dominion, and also the Island of Newfoundland, are includ- eluded therein. An impartial examination of the commercial relations that have existed between the United States and the British North American Provinces for the last fifty years, cannot fail to establish, we venture to think, beyond all doubt, that the traffic between them has been exceedingly valuable to both countries, but that the United States have, from first to last, reaped greatly the largest advantage from it. In the twelve years from 1821 to 1832 (both years inclusive) the United States Oflicial Records show that the exports of the United States to the British North Ame- rican Provinces were of the aggregate value : In home products, of $30,997,417 In foreign products, of , 403,909 Total United States exports $31,401,326 And that the entire imports of the United States in the same period from the Provinces, were but 7,684,569 Leaving a balance of trade in favour of the United States of no less than $23,716,767 In t things is Uepublic O O A li Inli many yea the old re intematiu and from extended and remai Colonies, from $8,0 Thus, averaged $ ence of a than $14,2 And 1 United Sti Of Of Wl Le But, i derance in tween Grt and railws their ultin Republic, The 8 rality in ( posals lor the two CI debated i discussion wanu adv RECIPROCITY. 103 In the thirteen years following the above period (1833 to 1845), the same state of things is found, with a steady increase of the aggregate traffic. The exports of the Republic to the British North American Provinces were : — Of domeBtic products 154,082,537 Of foreign products 4,640,332 Total United States exiwrts (18;W to 1845) $58J22.8«9 And the imports of the Republic from the Provinces were but 23,3o*),275 Ijeaving a balance in favour of the United States of $35,3(36,594 TRANSPORTATION IN BOND, In 1846 we enter upon a period when the United States Government, after very many years of earnest effort, succeeded in obtaining from Great Britain a relaxation of the old restrictive navigation laws in rugard to the British Colonies. With it came the international drawback system for the encouragement of overland transportation to and from the Atlantic Ocean without payment of duties. Although this measure only extended to the transport of merchandise, it is instructive to observe the immediate and remarkable eflect it had on the direct transactions between the Republic and the Colonies. The aggregate imports and exports between the countries immediately rose from ^,074,291, in the year 1845, to the following figures . — 1846- Aggregate Import and Export Trade $9,344,150 1847— " " " " 10,329,470 1848— " " " «'y 12,029,122 1849— " " ♦• / 10,931,147 1850— " " ** " 15,193,497 1851— " •' *♦ " 18,708,045 1852— " " ** " 16,619,315 1853— " " " " 20,691,360 Total $113,846,106 Thus, while from 1821 to 1832 the aggregate annual traffic between the countries averaged $3,257,153, and from 1833 to 1845, $6,313,780 per annum — under the influ- ence of a more liberal policy the traffic rose, from 1846 to 1853, to no less an average than $14,230,763 per annum. And the balance of trade still prepondered enormously to the advantage of tho United States. In these eight years the Republic exported to the Provinces — Of home products $55,072,260 Of foreign products 22,020,254 Total United States exports (1846 to 1853) 77,092,514 While the imports of the Republic from the Provinces were but 36,753,592 Leaving in favour of the United States, on eight years' transactions, the vast balance of $40,338,822 But, in addition to this direct interchange of merchandise, with its great prepon- derance in favour of the Republic, a large amount of the import and export traffic be- tween Great Britain and the Provinces now began to be carried in bond over the canals and railways of the United States to Atlantic or inland ports, and thence des latched to their ultimate destinations in American ships and steamers — vastly to the gain of the Republic, and without any corresponding advantages to the Provinces. THE RECIPROCITY TREATY. The great success that thus attended this first partial experiment of reciprocal libe- rality in commercial intercourse between the countries led directly and easily to pro- posals lor the much more decided measure of an interchange of the natural products of the two countries free of customs duty. For a number of years the subject was keenly debated in all its bearings ; and it is instructive to look back on the record of those discussions, and observe the long list of distinguished American statesmen who were warm advocates of the measure. 104 THK TARIFF HAND-BOOK. I I The Reciprocity Treaty of 1864 was signed on 5th June of that year, by Mr. Marcy, on behalf of the United States, and by the late Lord Elgin, as representative of Great Britain. Its happy effects were felt instantaneously ; and it is only necessary to refer to the speeches and papers of the able men of all parties in both countries who promoted the measure, and to analyze the official returns of its operation while in force, to ar- rive irresistibly at the conclusion that ita results greatly surpassed the most sanguine anticipations of its originators and advocates. The Treaty may be said to have been thirteen years in operation ; for though no- minally it began late in 1854 and ended early in 1866, the traftic was pushed with such energy dining the months cf its operation in these two years, as to place them on an equality with the other years. To <,btain a. just appreciation of the value of the trafhc between the Republic and the Province during the thirteen years' operation of the Treaty, it is necessary to keep in mind that the Civil War in the States in the last four years of the Treaty's existence enhanced the value of commodities, and so deranged the industrial interests of the Re- public as to give the Provinces a temporary advantage in the traffic, forbidding any fair deduction from it as to the ordinary course of trade in times of peace. In one year (1866-66) at the end of the war the exports of British North America to the United States rose, according to the United States official records, to $64,714,383. However profitable this casual advantage may have been to the Provinces, it can hardly be regarded as an objection to the Treaty that in time of war, when the Ameri- can husbandman was debarred from tilling his fields, the necessities of life were largely supplied under it without the addition of onerous customs duties and custom house re- strictions. Assuredly, had the Treaty not then been in existence, every ton of these supplies, under the pressing urgency of the case, woulu have found its way across the lines, probal)ly with little reduction of profit to the producer, but great increase of cost to the consumer. The grand fact remains that, under the operation of the Reciprocity Treaty of 1854, the aggregate interchange of commodities between tha Republic and the Provin- ces — to promote which the Treaty was concluded — rose from an annual average of $14,230,763 in the previous eight years, to $33,492,764, gold currency, in the first year year of its existence ; to $42,942,754, gold currency, in the second year of its existence; to $50,339,770, gold, in its third year; and to no less a sum than $84,070,955, at war prices, in its thirteenth year. And notwithstanding the anomalous character of the circumstances arising from the existence of civil war during so considerable a portion of the Treaty's existence, by •which the imports from the Provinces were greatly increased in volume and value, and the exports to the Provinces as naturally reduced in quantity, the balance of trade, during the existence of the Treaty, was largely in favour of the United States. In the thirteen years of its operation, the Provinces purcha^ied from the Republic commodi- ties, according to the United States returns, to the value of $346,180,264, and the Re- public purchased from the Provinces $325,726,520, leaving a grois cash balance in fa- vour of the United States of $20,464,246. But the balance was, in fact, much larger than this. During the first ten years of the Treaty, the transactions between the coun- tries showed a clear balance in favour of the United States of $6?.013,546. That bal- ance appears, from the United States returns, to have been reduced, by the operations of the following three years , to the amount of $20,464,246, but this arose, no doubt, from the inflated values at which the importations were made under the Treaty during the war — there being no customs duty to necessitate accuracy, and every temptation to over-valuation on the part of the importer. According to the official returns of the several British Provinces (which are accurately kept), the Provinces purchased from the Republic, during the thirteen years in question, commodities to the aggregate value of $363,188,088, gold valuation, and the Republic purchased from the Provinces $267,- 612,131, in same valuation, leaving, as the sum total of the results of the Treaty of 1854, an aggregate international traffic of $030,800,219, and a gold balance in favour of the Republic of $96,575,957. \ TRAFFIC WITH CANADA IN COMPARISON WrTH OTHER STATES. The importance of the Canadian Traffic under the Reciprocity Treaty can be most clealy seen, perhaps by a comparison of it with the transactions which the RepubUc had wit United thousaiK S And all Of tl — an ami years by the Arge possessioi together, countries be paid t( i cash ba The during th thirteen home prtK as follows At Br Otl Th Ma Mi Foi From were purcl Reciprocit Did notl the compai relative ad States hav; But there sent to anc and canals under the domestic ' assumed c< tion must advantages passed ove 68 ; but fr must have RECIPROCITY. 105 had with other foreign countries during the same yean. The total exports of the United States from 1864 to 1866 (both years inclusive) amounted to upwards of four thousand millions of dollars. Of this vast export traffic : — England and her pofwessions took $2,700,974,538 France and her poKnessions took 4."):{,99;<,!tlH) Spain anil her jmswensions took 2t»."),80;-<,22l Germany took 207,30«,(i47 $3,697,170,402 And all tlie rest of the world took the balance . Of the above exports, Canada's share, as we have already seen, was ^346,180,264 — an amount equal to the aggresjate exports taken from the United States in the same years by China, Brazil, Italy, Hayti, Russia and her possessions, Venezuela, Austria, the Argentine Republic, Denmark and her possessionj, Turkey, Portuijal and her possessions, the Sandwich Islands, the Central American States, and Japan all put together. In marked contrast tojthis, however, the United States imported from these countries in the same years, to the amount of $538, .523,386 leaving a cash balance to be paid to them by the Republic of $192,109,610, while Canada paid over to the States i cash balance of $95,574,957 in gold. CHARACTER OF TRAFFIC UNDER THE TREATY. The character of the commodities purchased from the Republic by the Provinces during the existence of the Reciprocity Treaty is also worthy of special note. In the thirteen years of its operation the total purchasesby the Provinces of United States home productions and of foreign articles imported by United States merchants, were as follows : — Animak and their products $ 35,43:),213 Breadstuffs 112,058,473 Other farm products 3,242,981 Timber 8,511,488 Manufactures 88,649,787 ATiacellaneous 24,044,955 Total home produc';;on8 $271,940,988 Foreign commodities bought from the merchants of ithe United States and imported into Canada 62,379,718 Total purchases . $634,320,706 From this it will be seen that not less than $151,029,573 of manufactured goods were purchased from the United States by the Provinces under the operation of the Reciprocity Treaty. TRANSPORTATIOK TRAFFIC UNDER THE TREATY. lost ibUc Did nothing more, therefore, than the volume of traffic between the countries and the comparative contributions of each country to it, enter into the question of the relative advantages derived from the treaty by each, no doubt could exist as to the United States having reaped much greater profit from the Treaty of 1854 than the Provinces. But there is another very important branch of the account. The transportation traffic sent to and brought from foreign countries by the Provinces, in bond, over the railways and canals, and in the ocean ships and steamers trading from United States ports, roie under the operation of the Treaty to an importance secondary only to the traffic in domestic productions. Previous to the negotiations of the Treaty this traffic had assumed considerable dimensions ; but the vast increase that occurred under its opera- tion must have drawn very large gains into the coffers of the Republic, and indirect advantages quite as valuable as the direct ones. No official returns of the goods thus passed over the United States seems to have been preserved until the fiscal year 1867- 68 ; but from the returns since published we can form some idea of the great profit that must have accrued to the Republic while the Treaty was in force. These returns thus i I 106 THE TARIFF HAND-BOOK. state the thIucb of the foreign export* that passed over the United States in trafmtu during the past six years. 1868. Total United States transit traffic 121,615,604 1869. " " 21,095,984 1870. " " 23,196,800 1871. " " 26,376,037 1872. '* " .■}1,;«6,320 187.3. " " 40,099,186 Total transit traffic 1162,662,990 Of this vast traflBc, $155,241,704 cuiisiRted of merchandiso imported by the Pro- vinces from other countries and carried over United States railways and canals into Canada ; and ^8,556,557 of it consisted nf produce exported abroad from the Provinces via the United States. The fact that these two amounts appear to make unitedly more than the whole aggregate of the United States transit trade, arises from sliipnients made from one part of Canada to another, and consequently appearing in the list of goods 4,oing into the United States, as well as in that of goods st nt out from the United States. Mearly the whole of the traffic in traunHH of the Rt'iiuhlic in these six years was either sent from or sent to the British Provinces. And from its volume in these recent years, we may form some idea of its j^reat extent imder the operation of the Treaty, when colonial facilities for transportation were so diflerent from what they now are. The value of so vast a carrying trade is not easy to arrive at. Dr. Young, the ablo chief of the United States Bureau of Statistics, recently stated that inward ocean freights on goods ' ' vary from 100 per cent, on (the vahie of) salt and some i»ther bulky articles to two or three per cent, on ilress goods," and that the " average on merclianclise alone is not much less than eight per cent." Now if the ocean freight on ordinary merchandise is 8 per cent., how greatly more must be the percentage of overland freights ; and how infinitely greater must be the percentage on tlie value of farm produce tlian on ordinary merchandise ! If it is further considered that on the transit traffic to and from Canada, inland and nctan carriage liwe both to be paid for, and that a large proportion of the commodities are heavy and bulky, it will at once be seen what a fertilizing stream is poured by the merchants of the Doniionion over the railways, canal.", steamships, com- mission agents, and port cities of the Republic, even from the limited share of their traffic now sent via the United States, nnder a policy of severe restriction. SPECIAL PRIVILEGES UNDER THE TREATY. Nor was it merely from the vast interchange of commodities and the great carrying trade in bond that the United States reap their golden annual harvest from the Treaty of 1854. It must not be forgotten that by virtue of that Treaty, the Canadian canals and the navigation of the St. Lawrence were thrown open to the ships and commerce of the United States, cm precisely the same footing as to those of the Canadian people, who had spent vast sums in '.heir construction. How largely the Republic profited by this concession, the enormous amount of American merchandise passed thtough the Canadian canals in American bottoms, at tolls so low as to do little more than defray the cost of attendance and the maintenance, the public records of both countries amply establish. The sole return made to the Provinces for this concession was the permis- sion to navigate Lake Michigan, and the promise of the United States Government to urge upon the State Authorities of the Republic to extend to the Provinces the same free use of the American canals as they had extended to the Republic. This promise never bore any fruit. THE ST. LAWRENCE COAST FLSHERIES FREE UNDER THE TREATY. But the crowning concession enjoyed by the United States, under the conditions of the Reciprocity Treaty of 1864, was the free use of the priceless coast fisheries of British North America. For this concession the able statesmen who represented the thirteen States in the peace settlement at the close of the revolutionary war, struggled long and earnestly. To secure this much valued possession, all the skill of American diplomatists, persistently employed for three quarters of a century, was exerted in vain. Under the Treaty of 1818, the right to the sea-fisheries of the Gulf of St. Lawrence was resign ciprocity portion of the Proviii not becom Canada foi the Treaty vantages r permitted ally appoir of Recipro account : "Withe eries in that " Engls -Ibid. " The a rence] from ($780,000) eq Deanien for h -Ibid. "TheU mackerel fisl nage for 180; " Seamei 5,000 new sei of St. Lawre Xe.irly one-fc ;?7,000,000 an Such w ground that the Republi Derby), writ with the Pi canals, rail' added :— " 1 enjoyment c canals, and i eonsideratioi Fortune lieved in tht balance shee sumed that statesmen f( which was s Immedi United Statt Canadian tai ponderance ' free of duty, and comraen of the river of the St. L payment of The ind market with " RECIPROCITY. 107 ited the Tuggled merican in vain, ftwrence was resigned to the United States ; but not until 1854 and then only aa part of the Re< ciprocity Treaty, and determinable with it, did they obtain access to the most valuable portion of the (isheries, namelv, those within three miles of the coast, bays, and creeks of the Provinces. What the value was to the United States of this concession it would not become us to discuss while an arbitration to determine the compensation to be paid Canada for twelve years further enjoyment of it is pending, under the provisions of the Treaty of Washington. But, as illustrative of the enormous preponderance of ad- vantages reaped by the United States under the Treaty of 1854, we may, perhaps, be permitted to quote one or two extracts from tiio reports of two Commissioners, speci- ally appointed by the United States' Government to enquire and report on the subject of Reciprocity, as to the value of this one item in the balance of the international account : ' ' Without participation in the sea-fisheries near the shores of the colonies, our deep sea fish- eries in that region will become valueless." — J. D. Andrews' Report, jxiye 35. " England possesses no nursery for seamen at all equal to her North American colonial trade." -Ibid. " The average number of French seamen engaged in the cod-fishery [of the Gulf <>f St. Law- rence] from 1841 to IS.'iO was 11,500, and the average bounty paiil annually was 3,900,000 franca (1780,000) equivalent to ^07.60 for each seaman. France trams iq) in this manner able and hardy seamen for her navy, who would cost the nation much more if they were traineil on shii)8 of war.' -Ibid. " The United States tonnage engaged in 1862 in the cod-fishery was 122,8(>;{ tons : in the mackerel fishery, 80,.5% tons ; aggregate 20;*,43!» tons. The returns of fish and oil from this ton- nage for 18(i2 considerably exceeded ^14,000,000." -A'. H. Derby, ixuje 42. " Seamen (United States) in fisheries in 18. * • * The fisheries break in at least 5,000 new seamen annually. • * ♦ • Six hundred sail have fished for mackerel in the (rulf of St. Lawrence and Bay of Chaleur, and taken fish to the amount of .'S4, 000, 000 Ne.irly one-fourth of our fishing fleet, with a .tonnage of 40, 000 to .>0, 000 tons worth -55,000,000 to $7,000,000 annually ; fish near the the three mile line of the Provinces." -/6/V/., p»ije 44. REPEAL OF THE TREATY. Such was the Treaty of 1854, which the United States terminated in 1866, on the ground that the advantages from it were all on the side of the Provinces, and agiinst the Republic. Well might the Commi8.sioner of the United States Treasury (Mr. Derby), writing regretfully of the repeal, use these woads :— " It quintupled our trade with the Provinces, gave an impulse to public improvement, and utilized the new canals, railways, and other avenues of commerce." And he miglit as truly liave added : — " Had the Provinces retaliated in the same spirit, it would liave li.st ns the enjoyment of the shore fisheries of the Maritime Provinces, the use of the Cana lian canals, and the navigation of the St. Lawrence River, all of which we enjoyed without consideration." Fortunately the Provinces did not act in the same spirit. They tlKn-oughly be- lieved in the practical good sense of the United States people — especially with siicii a balance sheet to look back upon as the results of the Treaty of 1854 present. They as- sumed that there were matters existing in 1865 66 to trouble the spirit of .American statesmen for the moment, and they waited patiently for the sober second thaught which was sure ere long to put all things right. Immediately on the repeal of the Treaty, customs duties were imposed by tlie United States on nearly all the articles imported under it from the Provinces. The Canadian tariff was very little changed, and, as will be presently shown, a large pre- ponderance of the exports from the United States into the Dominion are still admitted free of duty. The use of the Canadian canals was continued to American ship|>ing and commerce on precisely the same terms as to those of Canada. The free navigation of the river St. Lawrence was still left open to American craft, and the shore fisheries of the St. Lawrence were thrown open from year to year to American fishermen on payment of a small license fee. EFFECT IN CANADA OF THE ABBOQATION OF THE TREATY. The industry of Canada had been largely directed to the supply of the American market with commodities for home cousumption, as well aa for foreign exportation, 108 THE TARIFF IIAND-HOOK. 11 and the repeal in 1800 of the Reciprocity Treaty, under which so vast a trade had grown lip, rendered iuiperatively necesaary prompt ineasiirea to open new markets for the sale of Canadian produce. These measures were at once taken. Under the influ- ence of the formal notice given by the United Status in 1805 of their intention to ter- minate the Treaty, fi'deration of the Provinces, then under dlHCiissioii, was hurried on, and hecame a fait accompli within fifteen months after its repeal. The Intercol- onial Railway was at once undertaken, at a co.st of over $20,0(M»,0(K), at the national expense, to secure direct connection to and from the Atlantic Ocean, at Halifax and St. John, on Canadian soil ; and the last section of that road will shortly he opened fortratlic. Commissioners were despatched to the British and other West India I. s lands, and to South American Status, to promote the extension of dirt'ct trade between them and the Dominion. The enlargement of the canals, the improvement of the navi(,'ati(»n of tiie lakes and River St. Lawrence, the construction of the Bay Verte Canal, to connect the waters of the Bay of Fiindy and the St. Lawrence, the subsidi- zing of oce^im and river steamship lines, and the promotion of the great shipbuilding and tishery interests, all received a new and vigorous impetus. These measures were attended with remarkable success. Only seven fiscal years have passed since the repeal of the Treaty, but already the loss inflicted by it has been more than made up, and excellent outlets in new directions opene isc; 1H7(I 1K71 1872 And the for the benefi whatever thei industry in w of agricultura And so ii of Canadian f United States the prices kee But in r( States have a send through Islands and O York and Bos nels. Where the same arti( other can han other. The chanj domestic prod into Canada, 828,131,802 ai 1807 ; and th< seven years hi home oonsumi countries. The RECIPROCITY. 109 inerce. But since the repeal the case is tutally altered. The proportion of the furoi.^n commerce of Canada transacted with the United Status from 52^ per cent in 18(k) fell, in 18G7, to 42 per cent; in 1808, to 41 per cent. ; in 18<}'.), to 40 per w;hout the Republic increases enormously every year, and indeed all over the w»jrld. The liome supply of if in the United states is fast disappearing ; prices go up steadily ; and hero is the re- sult, since the repeal of the Treaty, on the United States purchases from Canada of that one article ; :615 },615 1),897 5,588 i,006 9,913 1,203 7,817 propor- oi bs and States 1 imme- 287,546 steadily 0,512 in ist point itries in . a pro- nth the During e coun- ;e ; and ire com- 1800-7 Lumber exportH to United StateH )|(i,4:{7,8(iO lHr.7-'8 " " 0,727,000 18f;H-"J " " 7,208,0«0 lSt;<>-70 " " 8,070,7()2 187(>-'l " " 8,204,8.37 1871-'2 " " 8,410,!»17 1872-'3 "• •' ll,i;«,950 And the prices of lumber go up in prompt sympathy with the increasing demand, for the benefit of the lumber operators, who are in no need of sympathy in Canada, whatever they may be in the United States, but to the injury of numerous branches of industry in which wood forms an important element, and to the serious embarrassment uf agricultural operations on prairie and other lands. And so it is with fish, barley, peas, wool, hides, sheep, horses and other articles of Canadian production, which cannot easily be got elsewhere. The demand from the United States is good and constant, notwithstanding the custom house barriers, and the prices keep steadily up. TRAFFIC DRIVEN FROM UNITED STATES CHANNELS. But in regard to wheat, flour, provisions, and other articles of which the United States have a surplus as well as Canada, the effect of the duties upon them has been to send through Canadian channels, direct to the maritime provinces, the West India Islands and Great Britain, a vast amount of products that were formerly sold to New York and Boston houses, and shipped to these same markets throuj^h American chan- nels. Wiiere two countries alongside of each other have each a large annual surplus of the same article, and that article is in world-wide demand, heavy diities against each other can hardly be effective. The stuff will find its way to market by some route or other. CANADIANS NOW LAROE EXPORTERS OF WESTERN PRODUCTS. The change in the orhcr side of the account is equally instructive. The imports of domestic productions of the United States (as distinguished from foreign productions) into (Canada, in the four years previous to the abrogation of the Treaty averaged 828,131,802 annually ; but on its abrogation they immediately fell to $20,548,704 in 1807 ; and though they have since gradually recovered so that the imports of the last seven years have averaged $25,649,349 per annum, this was due, not to a demand for home consumption, but ti> the increasing carryiiitj trade of the Dominion with foreign countries. The necessity of direct intercourse with foreign markets for Canadian products, no THE TARIFF HAND-HOOK. furced on Canadian merchants by the repeal of the Treaty, led on to a conaiderablc traflic with thnsu markets in American domestic products; hence wo find in the imports of Canada from the United States in the last four years, sucli items as the following:— 1871-72 1872-73. Meats— fresh, salted and smoked $1,047,272 91,227,870 Swine 612,006 l,2(ift.8«8 Flour and meal 2,»K)4,fi«H 2,fi0fl,B«l Indian ('orn .H,778,6fi«i 4,:S4>0,884 Wheat 4,460,404 6,8W,217 $12,4y3,iM)2 Jl«,'264,3t50 Large portions of these articles were purchased for foreign oxportuti(m, either in the raw state or after being manufactured in Canada. The generul i)r<>gn>R8 of this trade, though not consisting solely of American products, is pretty well indicated by the following oiticial returns : 1868. Exiiorts of foreign tfoods 9 4,196,821 1860. " " ;{,«.'W,800 1870. •• " c,r)27.r)00 1871. " '• »,8.53,0:W 1872. " " 12,744,025 1873. " «• 9,405,1(01 Total in six years Jt40,583,;U2 The home consumption of American domestic products in the Canada market has therefore largely decreased since the repeal of the Reciprocity Treaty. BALANCE OF TKADE NOW LARGELY AGAINST THE REPUBLIC. But the most remarkable effect of the abrogation of the Reciprocity Treaty was the immediate change it produced in the balance of trade between the countries. From the year 1820 up to 18(56, a term of ft)rty-8ix years, there were only (iicconling to the United StatvB Heturns) five years in which the annual transactions between the Re- Jtublic and the Provinces did not show a large cash balance against the Provinces. But our of these five exceptions were merely the result of war prices and the over-valua- tion usual in free entries. The entire interchange of traffic from 1820 to 18fi6 showed a cash balance in favour of the United States of ^195,219,272. But this state of things came to a sudden end with the expiration of the Treaty : and the balances in favour of the Dominion hivve since been as follows : — In 18!>-70 14,240,477 1870-71 2,921,625 1871-72 8,202,352 1872-73 5,236,510 Total balance against U. S. in seven years $51,875,004 l)IVER.SION OF TRAFFIC FROM UNITED STATES OCEAN PORTS. There is still another feature of the changed relations between the countries well worthy of special note. The time was when the merchants of New York and Bi)8ton controlled a large proportion of the import and export traffic of the British Provinces ; but that time passed away witli the Reciprocity Treaty. Customs-duties, customs res- trictions and examinations, ccmsul's certificates and bonding entries and charges, with all their annoyances and delays, have acted severely against the traffic of these ports in Canadian products, and the railways and canals leading from them, and forced the business into more northern cliannels. Mr. E. H. Derby, Special Commissioner of the Treasury, in his official report to Mr. McCuUoch, of let January, 1866, (page 81) makes this statement : — " The com- considerable in the imports e following :— 73. r,870 5,808 0,581 1J.KH4 1.217 i,:m lion, either in igresB of this I indicated by ^,821 •),«(K) 7,tl(IO :i,();w 1,()U5 i.UOl ^,312 a market ban y Treaty was 16 countries, (iiccording to ween the Re- ovinces. But e over-vaiua- 1860 showed :tite of things ces in favour .949 ,082 i477 625 a52 510 004 )untrie8 well and Boston Provinces ; ustoms res- barges, with these ports i forced the ial report to " The com- RECIPROCITY. Ill merce of Boston affected bv the Reciprocity Treaty exceeds f27 ,000,000 annually, namely ; — Imp irts fnim anrei{,'n products 22,7(59 749 Of foreign products, in transitu, ovar the railways, Ac, of the Uuiteu States to foreign countries ;U,;{8.5 320 Total U. S. export traffic, 1871-72 ij«0.{,374 787 Of the vast traffic Great Britain and her colonies, (omitting; Canada and Newfoun l- land) took from the United States : — Of home prwlunts .?329,224.701 Of foreigd pro(hicts 8,844,872 Of goods in transitu 3,844,332 $;{41,4ri9,9«5 Remaining export traffic 8201,884,882 Of this remaining traffic, the B. N. A. Provinces took Of home products 827,774,0'.tl Of foreign products 4,982,989 Of goods in transitu 24,098,114 Total B. N. A. Provinces |56,8.57,19t Germany took 43,483,003 France and her possessions 34,704,730 i Spain and her possessions 27,577,792 «162,fi22,719 And all the rest of the world $99,262,163 From these figures, it will be seen that, in the year H71-2, Great Britain and her Colonies (including Canada) took over 06 per cent, of the entire export trattic of the United States, and all the rest of the world but .34 pjr cent. It will also be seen that, in that year, the Canadian D(jmi lion and NowfounUand took ^13,874,191 more of the export traffic of the United States than did any country in the world outside of the British Empire : that she took $J2, 152,.564 more of it than France and all her posaeasiona, and more than double the am )unt taken by Spain and all her poaaeasions. A further analysis of the foreign commerce of the United States shows that in the same year the export traffic from the United States to the Dominion exceeded the en- tire exports of the United States to the Chinese Empire, the Russian Empire, Brazil, Mexico, Italy, Japan, Hayti, Venezuela, Denmark and her poasesaions, the Central American States, the Austrian Empire, the Argentine Republic, the Turkish Empire, 11^ The tariff hand-book. 3 m m If: the Sandwich Islands, Sweden, !Norway, Liberia, and Greece, all put together. The total export traffic of the United States to these twenty countries in home products, foreign goods, and goods in trattdtu being $56,GG3,859, while that to Canada waa ¥56,857,194. A continued analysis of the United States official returns shows that while Canada in i87l-72 thus BWt'lkd the export salts of the domestic and foreign goods of the United States, and the carrying trade of their oceiin fleet and railways and canals to an equal extent with the above twenty countries, the United States took in tliat year from Can- ada in return but $40,061,432, of which ?4,614,E02 was gold and silver, $1,180,790 goods of United States production returned to the States from Canada, and $691,299 effects of immigrants passing through Canada into the United Statts. r>ut, on the other hand, while the twenty countries above mimed took, as above stated, but $66,663,358 of the export tajitf of the United States, their import traffic into the United States was no lesB than $108,377,613— of which only $7,218,620 was gold. COMPARATIVE DUTIES IN THE UNITED STATES AND DOMINION. Again : of the entire purchases by Canada from the United States in 1871-*72 of home and foreign products (ex hiding the traffic mi trmmitu from the comparison,) articles to the value of $20,710,582 were admitted free of duty, and only on $12,048,548 was any duty paid. The total amount of duty levied was $2,216,216, or an average per centage on Canada's entire importations from the States (free and dutiable) of that year of only 6| per cent. On the other hand, of the purchases by the United States from Canada in the same year, the articles admitted free of duty were to the value of but $9,329,881, and those subjected to duty $31,631,561. Indeed, as there were in- cluded among the free importations $4,619,502 of gold and silver coin and bullion, $1,180,790 of Uni*^ed States productions returned to the States, ^and $686,800 of effects of immigrants passing through Canada into the States, the free importations of mer- chandise from Canada by the United States were in reality but $2,842,789, against $31,631,655 on which customs duties were levied to somewhere about 26 per cent, on the entire importations of the year. .SAJVIE FACTS DEMONSTEATED IN 1873. traf only! outsi mort] bySj Mexl and pire, Libel 145(1 CaniJ And the same state of things is found in the year ending 30th June, 1873. The declared value of the entire export traffic of the United States with foreign countries was as follows : — . Of home iiroducts $640,132,563 Of foreign i)roduct8 28,14y,.511 Of f.Tfign products p.issing in trangitu over tlie railways and canals of the States to foreign countries 40,099,185 Total United States export traffic 1872-73 *706,949,259 Of this Vast export traffic Great Britain and her colonies received from the United States : — Of home proaucts $420,939,283 Of foreign i)rodui:t* 1S,(J.S9,171 Of foreign goods brought over the railways and can- als of the States ;«,071,529 472,649,983 Balance to the rest of the world $204,299,276 Of the above great amount of traffic taken from the United States by Great Britain and her colonies, Canada took : — Of home productB $34,3(i8,819 Of foreign protlucts 4,203,745 Of g.)oo.) imported over the railways and canals of the United States 26,784,184 Total export traffic of the United States to Canada $ti5,356,740 gether. The nie products, Canada waa while Canada of the United > to an equal jar from Can- ISO, 790 goods 11,299 effects e other hand, 3,358 of the es was no less I in 1871-72 comparison,) «12,048,648 an average iable) of that nited States the value of jre were in- md bullion, iOO of effects ons of mer- '89, against per cent, on 1873. The n countries 63 11 S5 )9 the United RECIPllOCITY. 11? at Britain Germany's share was 68,724,421 France and her possessidns took ;i6,083,2()0 Spain and her posaeNsions took 29,257,020 And all the rest of the world took 100,1;M,468 Great^Britain and her possessions, therefore, took G7 per cent, of the entire export traffic of the Uniti-d States for 1872-'3, and all the rest of the world but 33 per cent. With the exception of (.ieriuany (whose traflic exceeded that of the Dominion by only ^3,367,*)81), Canada in this year was the largest consumer of the United Status outside the LJritish Empire. She took §29,273,470 of the United States ex[)ort tratlic more than was taken by Fr;ince and her possessions ; more than double what was taken by Spain and her possessions ; and more than the Russian Empire, Japan, Italy, Brazil, Mexico, Hayti, Peru, tiie Argentine Republic, Venezuela, Sweden, Norway, Denmark and her possessions. Chili, China, Uruguay, the Austrian Empire, the Turkish Em- pire, the Central American States, Portugal and her possessions, the Sandwich Islands, Lilieria, and Greece, all put together. Thewe twenty-two countries took in all $(34,901,- 146 of the export tratlic of tlie United States, of which $42,397,315 was gold, while Canada alone took $65,350,740, of which only $4,209,181 was gold. On the other hand, the United iStates in the same year imported from Canada but $43,809,070. of which $6,159,538 was gold, $1,211,155 products of the United States returned from Canada to the United States, and $729,985 effects of immigrants passing through Canada into the United States. The actual itnportatioii of Canadian merchan- dise was therefore btit $35,708,392, while the(twenty-two countries above named, whose share of the United States export tratlic of the year was but $64,901,145, including gold, or $62, .593, 830 excluding it, sent into the United States in the same year, no less than $131,101,423, of which but $2,104,393 was gold. The " balance of trade" for the years 1872-'73, therefore, was $.")2, 593,360, of export tratlic from the United States into these twenty-two countries, and $128,997,030 of imports into the United States from them — or $76,303,200 against the United States. And the constrast is even more marked when the United States customs duties on Canadian products are compared with those on the products of other countries whose commerce is of iiiKnitely less moment than that of Canada. In the year 1872-'T3, of the $35,708,392 of merchandise imported by the United States iroin Canada, only $4,334,- 285 was admitted free of duty, and on the remaining amount of $31,374,107 duties were levied to somewhere about 25 per cent, on tiie entire importations from Canada of tliat year. Canada, lacing them on a friendly and durable basis of reciprocivl advantage, the question nattirally j)rest'nts itself, how it comes that having prospered so well since the ropeal of the Reciprocity Treaty of 1854, Canai' v now seeks for it^ restoration. The answer is as natural as the quesli(jn. The population of the United States is forty millions, and that of the Dominion is but four millions. The boundary between them is for the most part but a surveyor's line, often unknown even to those who live beside it ; and it is of the utmost importance to Canada that common interests and mutual good will should exist between the countries. And what so conducive to this end as commercial intercourse gener- ously carried on and mutually profitable J The people of Canada are not ignorant that a market near at hand is better than a distant one ; and good as their present markets are, they wotdd gladly have the old one in addition. They comprehend the barrier that custom-house restrictions throw in the way even of the existing tratlic, and 114 THE TARIFF HAND-BOOK. they seek to have these withdrawn. They are proud of their own St. Lawrence route, and intend to improve it to the uttermost for the benefit of the great West and their own ; but would gladly use the ocean ports and other channels of commerce of the Republic, when freights and fares and friimdly reciprocity draw them in that direction. And very great as have been the advantages always accruing to the United States from reciprocity, the Canadians can find only cause of hearty rejoicing at that, so long as they themselves continue to enjoy that moderate degree of prosperity with which Providence has blessed them. There is no mystery, no arriere pensee, in their desire that the commercial relations of the Republic and the Dominion should bo placed on the most kindly and unfettered and mutually advantageous basis consistent with their respective existing oblif^ations and with that connection with Great Britain which the Dominion so happily enjoys. It was with these viewd, and in this spirit, that the Canadian Administration availed itself of the opportunity presented by the twenty-second Article of the Treaty of Washington to represent to Her Majesty's Government the advantage that would accrue to both countries by the substitution of a satisfactory Commercial Treaty in lieu of the money compensation to be paid (under arbitration) by the United State^i, for twelve years' enjoyment of the coast fisheries of the Dominicm. It was felt that if the large value placed by the Canadian people on their fisheries were not reasonably com- pensated by the results of the arbitration, a feeling of dissatisfaction might be engen- dered in the Provinces, not conducive to international harmony ; and that if, on the other hand, an award were made equal to the confident anticipations of the Provinces, the good feeling restored in the United States by the Treaty of Washington might be sunsibly impaired. To merge the matter in a general measure of mutual commercial concessions for the mutual advantage of both parties, and with injury or injustice to neither, seemed the fitting conclusion to be arrived at by the Government of two great nations. Her Majesty's Ministers were pleased to adopt the suggestion of the Canadian Go- vernment, and the matter having been brought under the attention of the Secretary of State, and through you, Sir, to the notice of tlie President of the United States, a friendly response was at once received, and the necessary measui-es instituted for open- ing formal negotiations. In the interview which wo had the honour to be favoured with by you at the Statp Department on the 28th March, we stated to you that Her Majesty's Government was prepared to accept a renewal of the Reciprocity Treaty of 18^4 as a substitute for the arbitration provision of the Washington Treaty, in reference to the Canadian Coast Fisheries. You thereupon suggested an enlargement of the scope of the Treaty, and we asked in what manner you would propose to enlarge it. You replied that you had no proposition to make, but that you suggested, as topics for discussion, the enlargement of the Canadian canals, so as to facilitate the traus- purtation of the products of the great Western States to the Atlantic seaboard ; and also the addition of certain classes of manufactures to the free list of the old Treaty. We then stated that we were prepared to enter into an agreement for the enlarge- ment of the Canadian canals. In rei^ard to the addition of certain classes of manufactures to the free list under the old Treaty, we reminded you that the revenue of the Canadian Dominion was largely obtained from a 15 per cent, ad valorem duty on manufactured goods, and that any articles made free in Canada under agroHment witii any foreign cotmtry must be made free to Great Britain. But we added th.at the Government of Canada was desirous to afford every facility for the encouragement of extended commercial relations be- tween the Republic and the Dominion, in the belief that nothing could tend more to their mutual advantage, not only in a pecuniary sen=te, but as tending to foster and strengthen those friendly feelings that ought eminently to prevail between two peoples mainly derived from the same origin, speaking the same language, and occupying tl.» geographic position t(»wards each other of the United States and Canada. We convey to you the assurance of the Canadian Government that acting in this spirit, and in the confidence that we would be met in the same spirit by the Government of the Republic, the assent of Canada will be most heartily given to any measure calculated to promote the free and fair interchange of commodities, to reduce the cost of transportatiim, or conduce to the joint advantage of the two countries so that it be not seriously prejudi- cial to existing industrial interests of the Canadian people. RECIPROCITY. 115 wrence route, 'est and their commerce of them in that (o the United ng at that, so oaperity with '■nsee, in their jn should bo sis consistent jrreat Britain Iministration if the Treaty e that would I'reaty in lieu d States, for It that if the sonably com- lit be engen- at if, on the le Provinces, on might be commercial injustice to of two great anadian Go- Secretary of )d States, a ed f(jr open- at the Statp nment was ute for the idian Coast id we asked d, as topics the traiis- oard ; and Treaty. le enlarge- list under iniin was and that must be IS desirous itions be- m )re to )ster and o peoples lying tl_ e convey _id in the Republic, promote tati(m, or prejudi- l In the spirit of this assurance, we invited you to suggest for discussion the classes of manufactures that you would desire to have embraced in the new Treatj. This you declined to do ; but you urged that we should indicate the enlargements of the old Treaty likely to be acceptable to both coiuitries. Without acquiescing in the proprie- ty of this course, we yielded to your wishes, and now proceed to fulfil our promise to do so. SUGGESTIONS. We propose that the new Treaty shall be for the term of twenty-one years, to in- spire confidence among business men investing their capital in such extensive enter- terprises as would naturally follow from the completion of a comprehensive Treaty. We propose that the Treaty shall provide for the free admission into the United States, the Dominion of Canada, and the Island of Newfoundland, of the following ar- ticles, as under the Treaty of J 854 : — ANIMALS AND THEIR PRODUCTS. Animals of all kinds. Butter. CheeBe. Furs, undressed. Hide«, undressed. Horns. Lard. Meats, fresh, smoked, or salted. Pelts. Poultry. Skins, undressed. , Tails, undressed. Tallow. Wool. PKODL'CTS OF THE FARM. Breadstutfs of all kinds. Broom corn. Cotton wool. Flax, unmanufactured. Flour of all kinds. Fruits, dried and undried. Grain of all kinds. Hemp, unmanufactured. Plants. Rice. > Seeds. Shrubs. Tobacco, unmanufactured. Tow, unmanufactured. Trees. Vegetables. PRODUCTS OF THE FOREST. Ashes. Bark. Firewood. Lumber of all kinds, round, hewed or sawed, unmanufactured in whole or in part. Pitch. Tar. Timber of all kinds, round, hewed or sawed, unmanufactured in whole or in part. Turpentine. PRODt'CTS OF THE MINE. Burr or giindstones; hewn, wrought or un- wrought. Coal. Gypsum, ground or unground. Marble, in its crude or unwrought state. Ores of all kinds of metals. Slate. Stone, in its crude or unwrought state. PRODUCTS OF THE WATER. Fish of all kinds. Fisli, products of, and of all other creatures liv- iug in the water. Fish oil. SUNDRIES. Dye-stuffs. Manures. Rags. We propose the following additions to the above list of free articles :— Agricultural I mplements — to be defined. Bark, extracts of, for tanning purposes. Bath l)i'icks. Bricks for building jmrposes. Karth ochres, ground or unground. Hay. Lime. Malt. Manufactures of iron or steel. Manufactures of iron or steel and wood jointly. Manufactures of wood. Mineral and other oils, riaster, raw or calcined. Salt. Straw. Stone, marble or granite, partly or wholly cut or wrought. We propose that the enjoyment of the Canadian coast fisheries shall be conceded to the United States during the continuance of the new Treaty, in the manner and on the con^litioiis provided under the Washington Treaty, except those in regard to the payment of money compensation for the piiviiege. We propose that during the continuance of the Treaty the coasting trade of Canada 116 THE TARIFF HAND-BOOK. ii llf M and the United States shall be thrown open to the vessels of both countries on a foot- ing of complete reciprocal equality. We propose that the Canadian canals, from Lake Erie to Montreal, be enlarged forthwith, at the expense cf Canada, so as to admit the passage of vessels 2G0 feet in length, with 46 feet beam, with a depth equal to the capacity of the 1 ike harbours. We propose thnt, during the continuance of the Treaty, all the Canadian canals, and the Erie, Whitehall, Saiilt Ste. Marie, and Lake St. Clair canals, in the United States, shall be thrown open to the vessels, boats, and barges of both countries on the same terms and conditions to the citizens of both countries ; and that full power be given to tranship cargo from ships or steamers into canal boats at any canal entrance, and also to tranship from boats into ships or steamers at any canal outlet. Tlie free navigation of the St. Lawrence River having been conceded for ever by Great Britain to the United States under the Washington Treaty, but the free naviga- tion of Lake Michigan having been conceded for ten years only by the United States to Great Britain under the same Treaty, we propose that both concessions be placed on the same footing, free from restrictions as to reporting at any port in the United States other than the port of destination. We propose that during the continuance of the Treaty vessels of all kinds, built in the Uniti-d States or Canada, may be owned and sailed by the citizens of the other, and be entitled to registry in either country, and to all the benefits thereto pertaining. We propose that a Joint Commission shall be formed and continued during the ope- ration of the Treaty, for deepening and maintaining in thoroughly efficient condition the navigation of the Rivers St. Clair and Dtitroit, and Lake St. Clair, on whichever side of the river the best channel shall be found ; the expense to be defrayed jointly by the contracting parties, by contributions coiTesponding to the commerce carried on in these waters by them respectively. We propose that a Joint Commission shall be formed, at joint expense, and main- tained during the operation of the new Treaty, for securing the erection and proper regulation of all light houses on the f^reat lakes common to both countries necessary to the security of the shipping thereon. We propose that a Joint Commissson shall be formed at joint expense, and main- tained during the continuance of the Treaty, to promote the propagation of fish in the iidand waters conmion to both countries, and to enforce the laws enacted for the pro- tection of the fish and fishing grounds. We propose that citizens of either country shall be f^ntitled, during the continuance of the Treaty, to take out Letters Patent for new discoveries in the other country on the same footing as if they had been citizens of that country. We propose that the best method of discountenancing and punishing illicit trade between the countries shall be the subject of consideration and co-operation by the custbms authorities of the two countries. That in case a Treaty of Commercial Reciprocity should not have been concluded before the end of the present session of Congrees, the right of adjudication of the claim of Canada to compensation for the fisheries under Articles XXII. to XXV. of the Treaty of Washington, would in no degree be waived, and that in that event the ful- filment of the stipulation contained in those Articles would be immediately proceeded with. Washington. D.C., 27th April, 1874. (Signed) EDWARD THORNTON. (Signed) GEO. BROWN. THE RECIPROCITY NEGOTIATIONS. Mr. Brown's Speech in the Senate. {From the Toronto Globe, March 8th, 1875.) In the Canadian Senate, on Monday, February 22nd, 1875 :- Hon. George Brown rose and said, ^ Hon. gentlemen, in rising to make the motion of which I have given notice, I am sure you will all feel that it is right and fitting, and will be expected by the country, thl mJ Bil as I in BUl thJ pol tajT It in sit I bul th/ sec '"%» B on a foot- 36 enlarged 2C0 feet in iirbours. lian canals, the United ries on the power be 1 entrance, otwithstanding this, I am still .stnmgly in favour of a commercial treaty with the United States for a definite number of years -and so long as it was just and pro- fitable to Canada, I should be all the better pleased the more profitable it proved to our American friends. It is always well to have two strings to one's bow — it cannot possibly be injurious to secure access to a market of forty millions of Y>eople at the price of permitting our own people to buy some of their wares from them free of customs duties. Treaties of the comprehensive character of that proi)08ed with the United States ought not to be — cannot be — adjusted by ounce scales. By the removal of nil artificial barriers in the way of a fair exchange of the products of industry — both parties must benefit. No man sells unless lie benefits by doing so, and no one buys unless he finds advantage in it. And who shall tell when two countries throw open their respective markets to each other — which of them de- rives most advantage from the arrangement ? It takes years of practical experience to obtain dctia for such a comparison — and the ramification of commercial interchanges are so far-reaching and so various and complicated that it is hardly possible to judge with accuracy on which side the balance turns. More tliivn one effort was made by the late Government for the renewal of the old Treaty between 1866 and 1869. In 1869 formal negotiations were entered into with the American Government, and the projet of a treaty was presented for discussion. The negotiations continued from July 1869 to March, 1870. This pvujet included the cession for a term of years of our fisheries to the United States ; the enlar^'ement and enjoyment of our canals ; the free enjoyment of the navigation of the St. Lawrence River ; the assimi- lation of our customs and excise duties ; the concession of an import duty equal to the internal revenue taxes of the United States ; and the free admission into either country of certain manufactures uf the other. This negotiation ended abruptly in March, 1870 — but it is instructive to observe, and I refer to it for the purpose of pointing out that, from the repeal of the old Treaty in 1866, up to the recent negotiations, the Government of Canada has always held the most liberal views as to the considerations that might be included in a treaty with the United States. The negotiation of 1870 was soon followed by the High-Joint Commission, nominally for *1\: ! . mentuf our fishery disputes, but in reality for the settlement of the Ala- b , 'V. < .It .'.M\ ',Ve all know what was the cost to Canada of that negotiation. The jv fi eii '8 )i "^he ^>^, Lawrence went from us for twelve years. The navigation of ;. .'- ^, T.awi nee was presented to the United States in perpetuity. The use of our 3.-^.j ; 1- .van c Ic^ tr, them for twelve years. And to show exactly the position to which the reiat; "'t^ ■■■' the two countries were then reduced, it will not be deemed RECIPROCITY. 119 id it largely a favour to fair conces- nada should fvintained at B uf Canada I very espe- to with the Bpealable at ,he Recijjro- ircial policy be deprived :ions of fair was willing How its own ;ed ; I oonld 1 resigned !, legislative . the Treaty aen, I have htill believe I prouted by L has a com- prived of in treaty with ist and pro- it proved to me's bow — •ty millions their wares icter of that I by ounce lange of ihe benetits by 1 tell when f tliem de- experience literchanges \\e to judge IS made by 18G9. In it, and the from July )ars of our iir canals ; ne assimi- port duty admission ion ended it for the [up to the jral views led States. Lominally the Ala- lion. The igation of \e of our to which deemed unfitting that I should read a few short extracts from the official Protocols of the High- Joint Commissioners. And first as to our invaluable sea-coast Fisheries : — The nuestion of the fisheries was discussed at the CoTiference of the f)th March, 1871, when the BritiHh CommiBsionerB stated that "they conBidered that the Reciprocity Treaty of the 5th " June, 18.'>4, should be rentored in principle. The American ComniiHsioners declined to asfent "to a renewal of the former Reciprocity Treaty." They Baid : " 'Ihat that Treaty had proved " unsatisfactory to the people of the United States, and consequently had been teiminated by " notice from the Government of the United States, in pursuance of its provinions. Its renewal " was not in their interest, and would not be in accordance with the sentimentB of their people." At conferences held on the 7th, 20th, 22nd and 2.ith of March, the American ConimiBsioners stated: — " That if the value of the inshore fisheries could be ascertained, the I nited States might prefer to piirchase, for a sum of money, the rights to enjoy in peri)etuity the use of these in.shore fisheries in common with British fishermen, and mentioned $1,000,000 as the Kiim they were prepared to offer. The British C'ommissioneis replied that this offer was, they thought, wholly inadeq\i;ite, and that no arrangement would be acceptable of ■which the admis- sion into the United States, free of duty, of fi.'in, the produce of the British fisheries, did not form a part ; ailding that any arrangement for the acquisition by purchase of the inshore fish- eries in perpetuity was open to grave objection." • * ♦ " During these discusHJons the British Commissioners contended that these insh >re fisheries were of great value, and that the most satisfactory arrangement for their use would be a reciprocal tariff arranjiement and reciprocity in the coasting trade. The American Commissioners replied that their value was over-estimated ; that theUiiited States desired to secure ilieir enjoyment not for their commercial or intrinsic value, but for the purjiose of removing a source of irritation, and that they could hold out no hope that the Congress of the United States would give its consent to such a tariff arrangement as was proposed, or to any extended plan of reciprocal free admission of the pro- ducts of the two countries. But that, inasmuch as one branch of Congress had recently more than once expressed itself in favour of the abolition of duties on coal and salt, they would pro- pose that coal, salt, and fish be reciprocally admitted free, and that" . . . . " they would further propose that lumber be admitted free from duty, from and after the 1st of July, 1874." The British Commissioners, on the 17th of April, stated that this offer was " regarded as inade- quate ; that Her Majesty's Government considered that free hmiber should be granted at (>noe, and that the proposed tariff concessions should be sui)plemented by a money payment. The American Commissioners then stated that they withdrew the proposal which they had i)re- viously made of the reciprocal free admission ot coal, salt, and fish, and of lumber, after July 1st, 1874." .... They expressed their willint;ness "to concede free fish and fish oil as an equivalent for the use of the inshore fisheries, and to make the arrangement for a term of years ; that they were of opinion that free fish and fish-oil would be more than an ei|uivalent for those fisheries ; but that they were also willing to agree to a reference to determine that question and the amount of any money-payment that might be found necessary to comi>lete an equivalent." The Briti.sh Conmiissioners, on 18th April, accejited this proposal, and articles XTVIII to XXV thereivnent were ai,'reed to. " The British ( 'ommissioners proposed to take into consideration the question of oj)ening the coasting trade of the lakes reciprocally to each party — which was declined." " The British Commissioners proposed to take into consideration the reciprocal registr.\tion of vessels as between the Dominion of Canada and the United States— which was deelined." At the Conference on the 2;kd March, the American Commissioners stated that :— "I'^nless the Welland (!!anal should be enlarged so as to accommodate the present course of trade, they should not be disposed to make any concessions, &c At the Conference on the 27th March the " proposed enlargement of the Canadian canals was further discussed. It was stated on the part of the Briti.sh Commissioners that the Canadian Government were now considering the expediency of enlarging the capacity of the canals on the River St. Lawrence, and had alrea^ly provided for tiie enlargement of the Welland Canal, which would bo undertaken with- out delay." Honourable gentlemen would see by these extracts from the official records of the High-Joint Commissioners how very humble a p(>sition in the eyes of the Comniission- ers Canada held as a negotiator with the United States for reciprocal commercial ad- vantages ; and to show the effect of the concessions made by that Commission I will now read from a speech made by ^ir A. T. Gait, in the Canadian House of Commons, on 24th February, 1871, in reference to the appointment of that Commission, and the great danger th.at serious injury might be done by it to Canadian interests. Sir Alex. Gait used the following language : — " The fisheries were of paramount importance to us. They meant an important source of employment and trade to us, and a field for the training up of seamen. They have intrinsic merits also. They constituted valuable means of commercial exchange witn the United States — means of securing useful trading equivalents from our neighbours. It was the way we dealt with the fisheries and navigation of the St. Lawrence, upon which depended our future advan- tage and superiority with the United States, in negotiating any commercial Convention. If we made an improper use of them — if we lost those advantages- we should be placed in a position of inferiority, having nothing to offer for enviable opportunities." 120 THE TARIFF HAND-BOOK. I .)■ ^ ■ ;i ■ I Sir Alexander Gait wound up his speech by moving the following as one of a series of resolutions, earnestly deprecating interference by the Couuuission with tlie tirii- torial rights of the poojjle of Canada : — "That this House has ulwayH hemi, and now Ih, prupared to concede the mcmt free and unres- tricted UHe of the finhericH and inhind navi^'ation to tlie ITnitetl States, upon receiving an an equivalent tlierefor, complete conipenHation in the nioditioation t)f the United Statew couiniercial system, directed to the more free and liberal interchange of the |>i'oducts of lal)our in the two countrieH. " That the concession to the United States of the freedom of the fisheries anf Commons then regarded the situation, I will now read from a speech of that gentleman, made in the other Chamber in March, 1874, when the anmamci nuut was made to Parliament that I had been associated with SiV Edward Thornton in tlie renewal of negotiations : " His hon. friend from West Toronto had thrown out a remark wliich would discourage the negotiation at Washington, because he had stated that the old Reciprocity Treaty, if they ob- tained that, would not give satisfaction to the comitry, as something more was wanted. Now, if they were only to be consulted in making such a treaty, they couhl imt in what they thought proper; but there were two sides to the question, and wliat our negotiator had to tliink of was, not whether we should get all we retpiired, but to get as iiuich as possible. He should be very glad to see Canada get the old Reciprocity Treaty. He had no hopes that we would succeed in getting it in its entirety, but if the hon. gentleman made an a))proximation to it he should be exceedingly glad. If they couUl protect the salt, wool, and timber interests, so much the better, and if they could open the market still more, so much the greater gain for Canada. They should not scan too much the concessions made on the part of the United States, so long as our concessions were not too great on the other side." The right hon. gentleman, at the very moment when the men who had relieved him of the cares of office were about opening negotiations at Washington, might well have omitted so inconsiderate a statement as that even a small portion of the old treaty would be acceptable to Canada, in exchange for what he (-^ir John A. Macdonald) had left it in our power to offer to the United States. I cannot but think it was exceed- ingly wrong that such a statement shcndd have been made, with the certain knowledge that it would be carried to Washington, and be used there in depreciating the value of our concessions to the Americans. Wiiile agreeing with both the hon. gentlemen from whose speeches I have read as to the injurious influence of the Washington Treaty concessions on our position as negotiators with the Republic, I entirely dissent from them in their assumption that, apart from the use of our great sea fisheries and the free navigation of the St. Lawrence, we have not commercial advantages to oti'er to the Americans quite equal in value to any we seek from them. I venture to think that this error has tinged all their negotiations at Washington, and that a close inquiry as to the value to the United States of the commercial traftic alone between the Republic and the British Provinces for a long series of years past would show it to have greatly surpasseo in importance and profit any other branch of their foreign commerce, except their direct trade with the British Isles. I liave never doubted that our neighbours, if they did not already recognize this fact", would couie ere long to acknowledge it — and that the value of the vast carrying trade they derive from us, of the great saving in cost of transportation realized from the free use of our internal navigation, and of their lucrative enjoyment of our Atlantic Coast fisheries, would come home to them more clearly as the settlement loomed nearer in the dis'ance, that must be made, and cannot be evaded some seven or eight years hence, when the concessions of the High- joint Commissioners shall come to an end. It was in this belief that the present Canadian Government re-opened negotiations at Washington — not as has been dili- gently asserted by their political opponents, with hat in hand, but in the frank, inde- pendent attitude of men who asked no favours, but believed they had ample equi- valents to offer for all they sought to obtain. The time of their going to Washington was not of their selection — they had to go. The 22nd and 23rd articles of the Wash- ne of ft scries itli the Uni- free aiime-built vettserR. -That a Joint Coiumission should bo forinod aiul^contiiiuod, charged with the duepuniiig ;iiul maintaining in uihciont condition the navigation of thu 8t. Clair and Detroit rivers and Lake Mt. Clair. 11. — That a similar Joint CommisHioii should be formed and maintained for securing thu erection and oropir regulation of light-houses on the (ireat Lakes. —That a similar Joint Connnission should be formed and maintained to promote thu protection and propagation of tish in the inland waters common to both couu- triea. — That the citizens of either country should be entitled to letters patent for new discoveries in the other country on thu same terms as the citizens of that country enjoyed. —That joint action for the prevention of smuggling along the linos should be a subject of consideration and co-operation by the customs authorities of the two countries. Time was of course needed for consideration of these suggestions, and for inquiry and discussion in regard to them, and it very soon became manifest that the absence of exact knowledge as to the inter-traffic between the Republic and the Provinces in past years, as to the actual operation of the Treaty of 1854 during the thirteen years it was in force, and as to the advantage to be gained by our neighbours from access to oui markets in our improved position, — stood greatly in the way of successful negotiation. The misapprehension found to exist as to the condition of Canada, her revenue, her foreign conmiorce, her shipping, her railway system, and the extent and prosperity of her various industrial avocations was truly marvellous. On every hand, and from very unexpected quarters, you heard it alleged as beyond question that the commerce between the countries in by-gone years had been of little account to them, but always in out favour ; that our neighbours bought from us pretty much all we had to sell, while we bought little or nothing from them ; that the Reciprocity Treaty made the matter much worse, and enriched us at their expense, and that the abolition of the Treaty of '54 had brought us well nigh to our wits' end. I do not mean to say that such mis- takes as these were found among many of the prominent statemen at Washington, but with a very large proportion of the politicians congregating at the capital suoli ideas were sincerely entertained and unhesitatingly atfirmed. J.et me give you an example. I had the good fortune to meet a well-known statesman, equally remarkable for liis ability, high personal character and kindness of heart, as for the extreme nature of his protectionist opinions. The subject of the proposed Treaty came up, and 1 ventured to express the hope that it would receive a more friendly reception from him than had been accorded to a previous one. " Yv'^hat possible good," was his exclamation, " can we get from a Treaty with Canada ! When the last Treaty existed, We took every- thing from you that you had to sell, and you took nothing from us. " "Surely," I replied, "you are not stating this seriously." "Of course I am," said he, "surely you don't deny that it was so ? " My reply was that I not only denied it, but was pre- pared to show, beyond the shadow of a doubt, and from the official returns of the United States, that from 1820 up to 18G4, the inhabitants of the British Provinces had bought from the United States merchandise and produce to the extent of over $160,- 000,000 in excess of what the States had bought from them in the same years. I said I had no faith myself in what was termed " the balance of trade," but if there was any truth in it. the traflic of the United States with the Provinces must be all that could bo desired, for, up to the third year before the Treaty was repealed, it always showed a large annual balance against Canada. Ho was utterly incredulous— indignantly incre- dulous — though my statement was strictly accurate. But said I, — "Lotus suppose that you are correct— let us suppose that during all these past years you bought a vast amoiuit from Canada and we bought very little from you — was that a very great disad- vantage to you ? Do you think your merchants and traders would have tlocked over as they did to the lumber-mills and farm yards and factories and lishing-ports of the Pro- vinces to buy our stuff to the extent of many millions per annum unluasthey got profit by it t They might have done it once or twice with loss — but would they have done it for fifty years in succession, steadily and largely increasing the amount of the purchases from year to year ? And apart from the great profits that must have been realized by the re-sale of the goods, was there not great gain to the United States from the transportation of alj thi VttI fril tol as I m« ami cmT inal thol you relil the! tra(| the shov Cftiil am III it wa NoW the ScotI Y(.rl ■'tf home-built 1 with the ;. Clair ami or securing to promote both couQ- int for new lat country ihould be a of the two nquiry and absence of nces in past f^oars it was ;cosH to oui legotiation. avenue, her •osperity of 1 from very rce between vays in ouv 1, while we the matter le Treaty of >t such mis- ington, but such ideas n example. |blo for liis [iture of hia ventured than had Ition, " can lok every- lurely," I "surely t was pre- of the incea had er $150,- Js. I said |e was any ; could ho phowed a tly incre- suppose lit a vast ; disad- ked over [the Pro- lot profit Ine it for Ises from le re-sale Ion of al^ RECIPROCITY. ISft that stuff oTorlund to your ocean ports, and in shipping it from thorn in your sea-going vessel!) to foreign countrioH I" 1 nmdo very little iinpressiun on my prntectioiiist friend, and his case is hut ime of a groat many similar to it. Aiul, indeed, it is hardly to be W(mdored at that very great miHappreheiiHion should exist in the I'nitod Slates as to our traffic with that country. Until the \i. N. A. Colonies were confederated in 1807, all the Provinces wore isolated from each other, their public accounts and trade and navigation returns were jiublished separately, if i)ublished formally at all ; their customs and excise tluties were entirely different ; and their shipping returns were made up separately, if made \ip at all. No clear statement of flu- uniti'd traffic of all the Provinces with the American Republic in past years was ever compiled until last year— wo, ourselves, in Canada wore ignorant of ifs vast extent — and the absence of reliable data loft us open to the misrepresentations of our protectionist opponents in the Republic. Put our traffic together in one account, and liardly could a branch of trade in the I'nited States bo named which did not i)rofU by it — but take the tiaflic of the several Provinces ap;irt, and there was hardly a branch of traile that could not bo shown from the example of some one Province t') l)\iy nothing of that sort. I'pper Canada was shown to send wheat and flour to the United States every year to ^Teat amounts — and the attention of western farmers was pointed earnestly to the fact but it was carefully omitted to be told at the same time, that Nova Scotia, New lirunswack, Newfoundland, and Prince Edward Island took nnich more of these connnoditiea from the United States than the Stattis took from Upper Canada. Capo llreton and Nova Scotia were shown to send a few hundred thousand tons of coal to the Boston and New York markets — and the indignant protests of Pemisylvania were hurled against such an ini(]uity — but it was carefully omitted to be told that Upper and Lower Canada took four or five times the quantity of coal from Pennsylvania that Capo Breton and Nova Scotia sent into the States. Just so was it with a very large portion of the commodities we sold to our American friends. Yet it was by such wea})ons that tlie false impression was i)nplantod deep on the public mind of the United States, that the traffic with the Provinces was utterly unprofitable to the Republic. It soi.n, as I have said, became perfectly manifest that these false impressions so created must be removed if satisfac- tory progress was to be made in the reciprocity negotiations. Reliable returns of the traffic for a long series of i.ears between the countries nnist be compiled, balances struck, comparisons with other countries exhibited. All this was done — every figure having been taken from the official returns of the United States, and a memorandum on the oommorcial relations of the two countries was prepared, which is now, I believe, in the hands of honourable gentlemen. How entirely erroneous were the impressions of our neighbours as to our traffic with them in past years, is .shown beyond cavil in that docu- ment. It shows that the British North American Provinces in the 34 years, from 1 -^'JO to 1854, bought merchandise from the United States to the extent of §1()7,0 >0,0(Xi; that the UnitedStates bought from us in the same period goods to the extent of $07,000,000; and that the so-called "balance of trade " was, therefore $100,000,000 against the Provinces. It shows that from 1854 to 1800 — being the thirteen years during which the Treaty of 1854 was iti operation — according to the Ignited States returns (for there is a great discrepancy betwecTi their returns and ours), the balance was S-U,0(M),()(M), and according to Canadian returns, 805,000,000 against us, and in favour of the Re- public, A large portion of this discrepancy occurred during the last two years of the Treaty's existence, and no doubl arose in Large degree from the loose valuations at the Custom-houses on the lines during these years. The memorandum shows further that the gross traffic between the United States and the British Provinces rose in the eight year immediately before the Treaty went into operation, from eight million of dollars in 1H45, to nine millions in 1840; to ten millions in 1847; to twelve millions in 1848; to fifteen millions in 1850; to eighteen millions in 1851; and to twenty millions in 1853. In 1854 the Reciprocity Treaty went into operation, and at one jump the traffic went up in that year to no less than thirty-three millions of dollars. In the following year it went to forty-two millions; in 1857, to forty-six millions; in 1859 to forty-eight millions ; in 180.3 to fifty-five millions; in 18(14, to sixty-seven milions; in 1805, to seventy -one millions; and in 1800 (when the Treaty came to an end), to no less than eighty-four millions of dollars. The gross amount of traffic between the countries during the thirteen years of the Treaty's operation amounted, according to the United States returns, to no less than $071,000,000, and according to the Canadian returns, to $030,000,000 — either of them, a sum which, considering all the circumstances. 1^ 120 THE TARIFF HAND-BOOK. P must be admitted to be marvellously great, I know not where, in the history of commerce, a parallel of success to this can be found, if we keep in mind that one of the parties to the Treaty had at the time but three millions of population. The memorandum shows also that the purchases from the United States by the British American Provinces during the thirteen years of the Treaty's operations were greater than the purchases from them of China, Brazil, Italy, Hayti, Russia and her possesbions, Venezuela, Austria, the Argentine Republic, Denmark and her possessions, Turkey, Portugal and her possessions, the Sandwich Islands, the Central American States, and Japan, in the same years, all put together. It shows further that our pur- chases during the existence of the Treaty, were of the most valuable character — there having been no less than $J oO,000,0(K> of farm products, $8,500,000 of timber, $24,000,- 000 of miscellaneous, and no less than $151,000 of general, merchandise — a sum to which no other country approached in these years. The memorandum Hhows also that, in addition to these great commercial exchanges between the countries, an enormous transportation traffic was carried over United States Railways and Canals between the Provinces and Atlantic ports, and vice versa. Accurate returns of this traffic do not appear to have been kept until very lately, but in the six years — namely, from 1868 to 1873 — for which we have returns, it appears that the merchandise transported for the British American Colonies over American lines wan of the total value of $162,000,000. The memorandum brings out, moreover, from ihe official statements of United States Commissioners, that our shore tisheries are not of the slight value to the United States that they were placed at in the protocols of the High-J oint Commissioners — but that, on the contrary, they had in the year 1802 over 203, 00<* tons of shipping engaged in the St. Lawrence tisheries, and 28,000 seamen ; that the returns that year consider- ably exceeded $14,000,000 ; that at least 5,000 new seamen were annually broken in for the United States marine service ; that 600 sail have in one season fished for mackerel in the Gulf of St. Lawrence, and taken fish to the value of $4,500,000; and that from 40,000 to 50,000 tons of the United States fishing fleet, worth from $5,000,000 to $7,- 000,000, annually fish near the three-mile line of the Provinces. It shows that three years from the repeal of the Reciprocity Treaty, which deprived United States fisher- men of the shore privileges enjoyed under the Treaty, the United States tonnage in the trade had fallen from 203,000 tons in the year 1862, to 62,000 in 1869— a falling off of seventy per cent ; that the reconcession of these shore privileges under the Wash- ington Treaty, doubled the tonnage of the American fishing fleet from what it was in 1869, and thiit it will soon exceed the tonnage of 1862. The memorandum shows yet f' ither that the foreign trade of Canada was not seriously injured, as seems to have been supposed across the lines, by the abrogation of the Treaty ; but that, on the con- trary, while from 1854 to 1862 our foreign traffic had averayed but $115,000,000 per annum, it had in the year immediately following the abrogation risen to $142,000,000 in 1869 to $145,000,000 ; in 1870 to $165,000,000 ; in 1871 to $189,000,000 ; in the yf jir 1872, to $214,000,000 ; and in 1873, the seventh year after repeal, to no less than $240,000,000. But the memorandum brings out another fact worthy of note — that though the repeal of the Treaty did not for an hour stay the increase of our foreign trade, it greatly lessened the proportion of it done with the United States. During the existence of the Treaty the aggregate exchange of commodities with the Republic gradually rose until in the year of its repeal it amounted to 52^ per cent, of our whole foreign traffic. But in the first year after repeal it fell to 42 per cent ; in 1868 to 41 per cent ; in 1869 to 40 per cent ; in 1872 to 36 per cent ; and in 1875 to 35 per cent. — And the memorandum discloses another most iniportnnt fact — that a great change in the char.ir+cr of the traffic between the countries resulted from the repeal of the Treaty. For example, that the price of lumber has gone up so nnich, and the demand has con- tinued so good, that while we sold to the United States people but five millions of dol- lars worth in the year before the expiry of the Treaty, and an annual average of but three millions during its whole continuance, we sold in the single year of 1873 over eleven millions of dollars worth. Again, that in regard to wheat, flour, provisions, and other like commodities, of which both countries have a surplus, the eff'ftct of the prohi- bitory duties of the United States has simply been to send the Canadian surplus of these products to compete successfully with the American article in foreign markets where they formerly held sole possession. .And still further, it shows that Canada has become a large purchaser of American products in the Chicago and Milwaukee markets, which it carries by the St. Lawrence route for consumption m foreign countries — that RECIPROCITY. 127 this trade only commenced with the repeal of the Treaty, but in the six years following that event aggregated the large amount of $46,583,312. And strange enough, in regard to the much abused " balance of trade," it shows that since the repeal of the treaty the balance had gone so systematically against the Republic, and so steadily in favour of the Provinces, that, in the seven years '')llowing repeal, a balance of nearly ^2,000,000 had to be settled with our people, by the United States. Nay, it is clearly shown that in spite of all the discoui-agement that has been thrown in the way of our traffic by high customs duties and custom-house barriers, our annual purchases from the United States are still large enough to keep us in the front rank of their foreign customers ; and that with the exception of the Brit- ish Isles, no country takes as large an amount from them as we do. This memorandum was completed on the 27th of April, and was immediately communicated to Mr. Fish. It was referred to the Treasury Department for examination, and remained in its hands for several weeks. Its facts and figures were closely examined and their accu- racy acknowledged fully and frankly. From that time there was a manifest improve- ment in the impressions as to the character of Canadian commerce, of such persons as took the trouble to read the memorandum, and these were not a few ; and the progress of the negotiations was sensibly accelerated. The attention of the United States pub- lic press was aroused to the importance of the question — the merits of the proposed Treaty were thoroughly canvassed, and, though severely criticized by the Ultra-Pro- tectionist organs, I have no recollection of any similar measure being received with such general favour by the leading papers of the Republic as was accorded to our pro- jet. In New York, the Tribune, Herald, Times, World, Evening Post, Express, Jour- nal of Comr.iercc, Graphic, Mail, and many other leading exponents of public opinion all declared in favour of a new Treaty ; and in Boston, Chicago, St. Louis, Cincinnati, and other great cities, the unanimity of opinion among the leading journals was equally remarkable. I cannot pass from this part of the subject without referring to a charge that originated in Philadelphia, and was echoed far and wide over the Continent — aye, even in Canadian journals — that this unanimity of the press was obtained by the cor- rupt use of Canadian public money. The charge is utterly without foundation — it has not a vestige of truth to palliate its concoction. (Hear, hear.^ Not one shilling has been spent illegitimately to promote the negotiation, and a final answer to this and all similar charges is found in the fact that the entire cost of the negotiation to the people of Canada, including all necessary disbursements, will amount to little more than four thousand dollars. The negotiation now went on from day today ; the several <.lause8 of the projet were discussed ; alterations suggested ; modifications adopted ; the draught Treaty as it now stands submitted for the approval of the three Governments ; and all that remained to make it ready for signature was the clear definition for cus- tom-house purposes of some articles in the free lists, and the correction of an appear- ance of ambiguity in the wording of one or two passages. It had been understood that Congress would be unable to adjourn before the end of July ; but unexpectedly the determination was arrived at to adjourn on the 22nd of June, and that day was near at hand. The Secretary of State suggested that the Draft Treaty, as it then •tood, should be sent down by the President of the United States to the Senate for advice, and if favourably entertained by that body, the necessary corrections of lan- guage could be made and the Treaty formally executed. It was of course for the United States Government to judge as to the mode of obtaining the sanction of tlie Senate, and the plan suggested was adopted. The Draft Treaty only reached the Senate two days before the adjournment of Congress, when it was quite impossible to discuss and decide so large and complicated a question as its adcjption involved, and the consider- ation of it was accordingly adjourned to the next ensuing session. We come now, honoural)le gentlemen, to the consideration of the several provisions eml)raced in the Draft Treaty as transmitted to the Senate by the President of the United States. And let me say to you very frankly that I do not stand here to-day to contend that the con- ditions of this bargain are more favourable to Canada than to the United States. On the contrary, I believe that in a commercial treaty between a people of forty million souls and one of four millions, it is almost i.i the nature of the thing that to the larger country the largest advantage must accrue. But greatly advantageous as this Treaty, if it ever goes into operation, must be to our friends across the lines — there is enough in it, I venture fearlessly to assert, to set the wheels of industry in motion on this side the lines, and to give a new impetus to the development of our great natural 128 THE TARIFF HAND-BOOK. resources, as would amply compensate us for all the concessions we are pledged to in the agreement. I ackn6wledge the force of all that is said as to the immense advantage {>0BBessed by the American people in a contest with a Colony of one-tenth their popu- ation, and hardly yet past the first stages of forest settlement. I admit the larger means, the vastly greater experience, and the eminent business sagacity they would carry into the contest — >'ut I have faith enough in the industrj', the energy, the enter- prise, and the indomitable perseverance of my countrymen, and in the cool blood of our northern clime, to believe that in the long run, and a fair field, Canada would hold her own under all these disadvantages. (Hear, hear.) As you are aware, honourable gen- tlemen, the Draft Treaty embraces ten propositions : 1st. The concession to the United States of our fisheries fur 21 years, and the abandonment of the Washington Treaty arbitration. 2nd. The admission, duty free, into both countries, of certain natural products therein named. 3rd. The admission, duty free, of certain manufactured articles therein named. 4th. The enlargement of our Welland and St. Lawrence Can- als. 5th. The construction of the Caughnawaga and Whitehall Canals. 6th. The throwing open to each other reciprocally by both countries, the coasting trade of the great inland lakes, and of the St. Lawrence river. 7th. The concession to each other on equal terms of the use of the Canadian, New York, and Michigan Canals. 8th. The reciprocal admission of vessels built in either country to all the advantages of registry in the other. 9th. The formation of a joint commission to secure the eflficient lighting of the great inland waters common t(j both countries. And 10th. The formation of a joint commission to promote the protection and propogation of fish on the great inland waters common to both countries. Now, then, let us examine these propositions seriatim. The first, second, and seventh of them go naturally together, and they need no comment. They embrace simply the conditions of the old Treaty of 1854, which operated so favourably for us, and so much more favourably for the United States. The third proposition — as to manufactures — is the only item that has met with bitter opposition, and thai, strangely enough, from all three countries. I will leave it for the present and return to it again. The fourth proposition, for the enlargement of our existing canals, is one eminently for the advantage of the United States, and involves a very large expenditure on our part. It is impossible to estimate the enormous annual gains that must result to the farmers of the Western States when vessels of 1,000 or 1,200 tons shall be able to load in the upper lake ports and sail di- rect to Liverpool — free from transhipment expenses, brokers' commissions, way-har- bour dues and ocean-port charges, and return direct to the prairies with hardy immi- grants and cargoes of European merchandise. Canada, no doubt, wo\ild have her share of benefit from all this — but it could not be compared for a moment with that of the great North-western and some of the Middle States. The fifth proposition — for the construction of the Caughnawaga Canal — would be also an immense boon to the United States. It would open up to the dense manufacturing population of New Eng- land, for the first time, a direct water communication of their own with the great West ; it w»uld enable them to load ships of 1,000 tons at their Lake Champlain ports with merchandise for the Prairie States and bring them back freighted with farm produce ; and when the Whitehall Canal should be enlarged to Troy, and the improvements of the Upper Hudson completed to deep water, where in the wide world could be found so grand a system of internal water navigation as, chat stretching, as it then would, in one continuous ship channel from New York on the Atlantic, to the west end of Lake Superior, and possibly ere long, to the eastern base of the Rocky Mountains. Canada, too, would have her share of profit in all this. Her great lumber interests on the Ot- tawa and its branches would find full advantage from it, and the enterprising farmers of the middle and eastern counties of Ontario would have the New England market, with its three-and-a-half millions of manufacturing population, opened to their traffic. The sixth proposition is the concession to each other of the inland coasting-trade, and nothing could be done more sensible or more prcjfitable to both parties. Our season of navigation on the Lakes is short — the pressure for vessels in particular trades at special times is very great on both sides of tlie lakes, and freights advance to un- reasonable rates. Cheap transportation is a foremost question in this Western indus- trial world, and what can be conceived more absurd than to see, as is often seen, large quantities of produce lying unshipped for want of vessels, because foreign bottoms can- not take freight from one port to another in the same country / What the L'nited States could fear from the competition of our limited inland marine, with the 5,576 vessels | The ei^ to regis and, nc garded I the me^ and ace appear^ the lawl purchas passen^ freight < — and tow, thJ hundred 8hip-ow| of the QuebecJ citizens are told rapidity of the p supply i appoint! the inla RECIPROCITY. 1291 le, and ason of idea at to nn- indua- , large la can- Tnited 5,576 veaaels of all kinda, and an aggregate tonnage of 788,000 tona, it ia difficult to imagine. The eighth propoaition, for the reciprocal admisaion of veaaeh built in either country to regiatry in the other, ia generally regarded aa highly advantageoua to thia country, and, no doubt, auch ia the fact. But I confesa I cannot aee^why it ought not to be re- garded aa infinitely more advantageoua jto the United Statea. During the civil war the merchant veaaela of the Republic were aold in large numbera to foreign ownera, and acquired foreign regiatera ; and notwithatanding that ahip-building had almoat dis- appeared from the United Statea in consequence of an extreme protectioniat policy, the law abaolutely forbade their being bought back or veaaela of foreign build being purchaaed in their room. The conaequence ia, that at thia moment, nearly the entire paaaenger traffic of the Atlantic ia in the handa of foreignera — a vaat proportion of the freight of merchandiae from and to foreign countriea ia alao in the handa of foreignera — and only two montha ago we had the atartling atatement made officially by Mr. Bria- tow, the very able Secretary of the United Statea Treasury, that no leaa a aum than one hundred mllliona of doUara ia paid annually by the people of the United Statea to foreign ahip-ownera for freights and farea. Now, a large portion of these ahipa, which the people of the United Statea require ao urgently, can be aa well built in St. John and Halifax and Quebec, and at leaa coat than in any other country. Why then deprive American citizena of the privilege of buying them from ua, and aailing tliem aa their own ? We are told that American ship-building ia reviving, but were it to revive with all the rapidity the most sanguine could desire, it could not keep pace with the wear and tear of the preaent reduced marine and the annually increasing demand, much leaa begin to supply the vacuum created since the war. The 9th and 10th proposals are for the appointment of Joint Commissions for the care of the lighthouses and the fisheries of the inland waters common to both countriea ; but aa to theae there ia no difference of opinion, and no doubt of the great mutual advantage that might flow from the pro- posed concerted action in regard to them. Theae, then, are the whole of the itema ; and now let ua return to the one we paaaed by — the liat of manufacturea. Now, honourable gentlemen, I shall not allege for one moment that there ia no ground what- ever for the loud outcriea we have heard from protectioniat manufacturera againat the admiaaion of their wares to the free list of the Treaty. That some would have auffered by the competition it would have entailed, I readily admit — for in all avocationa there are men whoae want of experience or want of energy or deficiency of capital unfit them for such a contest. But while all our sympathies must have gone heartily with such men in theae circumstances, had the Treaty been consummated, I cannot think that thia great meaaure, affecting advantageously, aa it would have done, ao large a propor- tion of our induatrial population, ought to have been given up aimply because some among us might? have auffered from its proviaiona. Are there not alwaya aufferera by every new meaaure of taxation — by every change of the tariff— by every new municipal assessment scheme ? And yet who dreams of rejecting a great measure of public policy because such individual hardships unfortunately attend them ? I cannot, however, help thinking that many of the gentlemen who have been complaining most loudly of their threatened ruin would have been more frightened than hurt had it gone into effect. It cannot be an unmixed evil to exchange a market of four millions of buyers for one of forty millions, and I know some shrewd manufacturers among us who heard with deep regret of the action of the American Senate. It is not to be doubted, how- ever, that a great deal of the alarm which has been professed in reference to thia aec- tion of the scheme, haa arisen from the parties not knowing exactly wliat the Treaty proposed. I have myself met many persons who supposed that they would be most injuriously affected by it, but who found on a little inquiry that their articles were not in the slightest degree aftected. A curious instance of this was aeon in the excited meeting of New York druggist-i to denounce the injurious influence of the treaty on their trade — though not an article in their buainess was touched by ita proviaiona. Only within the last few days I met a most intelligent gentleman who was positive that his buaineas was to be very much injured, if not deatroyed ; but it turned out, after a little converaation, that the article he mainly manufactured was not at all affected by the Treaty. And there have been many auch caaea among those loudest in their pro- teatationa. A great deal of the indignation , too, and a great deal of the eloquence han proceeded from partiea who were angry — not becauae their warea were included in the acheme, but becauae they were excluded from it. But, honourable gentlemen, for my own part, I am ready to meet all objectiona to thia part of the proposed Treaty on higher 130 THE TARIFF HAND-BOOK. and broader grounds. I contend that there is not one article contained in the schedules that is a fit object of taxation — not one that ought not to be totally free of duty either in Canada or the United States, in the interest of the public. I contend that the Finance Minister of Canada who — Treaty or no Treaty with the United States — was able to announce the repeal of all customs-duties on the entire list of articles in schedules A, B, & C — even though the lost revenue was but shifted to articles of luxury — would carry with him the hearty gratitude of the country. I call the attention of the Senate earnestly to this fact — that nearly every article in the entire list of manufactures is either of daily consumption and necessity among all classes of our population, or an implement of trade, or enters largely into the economical prosecution of the main in- dustries of the Dominion. Let me read to you the whole list : — Agricultural Implements, all kinds. Axles, of all kinds. Boots and shoes, of leather. Boot and shoemaking machines. BufiFalo robes, dressed and trimmed. Cotton gi'iin bags. Cotton deuims. Cotton jeans, unbleached. Cotton drillings, unbleached. Cotton plaids. Cotton tickings. Cottonades, unbleached. Cabinet- ware and furniture, or parts thereof. Carriages, carts, waggons, and other wheeled vehicles and sleighs, or parts thereof. Fire-engines, or parts thereof. Felt covering for boilers. Gutta percha belting and tubing. Iron — Bar, hoop, pig, puddled, rod, sheet, or scrap. Iron nails, spikes, bolts, tacks, brads, or springs. Iron castings. India rubber belting and tubing. Locomotives for railways, or parts thereof. Lead — Sheet or pig. Leather— Sole or upper. Leather— Harness and saddlery. Mill or factory or steamboat fixed engines and machines, or parts thereof. Manufactures of marble, stone, slate, or granite. Manufactures of wood solely, or of wood nailed, bound, hinged, or locked with metal materials. Mangles, washing machines, wringing machines, and drying machines, or parts thereof. Printing paper for newspapers. Paper-malcing machines, or parts thereof. Printing type, presses and folders, paper cutters, . uling machines, page numbering machines, and stereotyping and electrotyping apparatus, or parts thereof. Refrigerators, or parts thereof. Railroad cars, carriages, and trucks, or parts thereof. Satinets of wool and cotton. Steam engines, or parts thereof. Steel, wrought or cast, and steel plates and rails. ' . ■ Tin tubes and pijjing. Tweeds, of wool solely. • . Water-wheel machines and apparatus, or parts thereof. These articles were selected with » triple object. The first was, as I have already stated, that they should be articles of common daily use among the people or affecting the prosecution of our leading industries. The second was that they should be of such a character as to be difficult to smuggle across the lines, and easy of identification as the genuine production of Canada or the States. And the third was that they should be as far as possible the productions of branches of industry natural to Canada and the United States, and in which a considerable inter-traffic between the two countries might reasonably be expected . And if the list is carefully examined I think it will b« admitted that the articles fairly fulfil these three'conditions. Could anything be more impolitic than the imposition of customs duties on such articles as these ? Time was in Canada when the imposition of duty on any article was regarded as a misfortune, and the slightest addition to an existing duty was resented by the people. But in- creasing debt brought new burdens — the deceptive cry of " incidental protection " got he schedules : duty either nd that the States — was in schedules :ury — would f the Senate lufactures it ation, or an the main in- thereof. with metal krts thereof. numbering e already affecting •e of such cation as y should % and the countries it will bt be more 'ime was jfortune, But in- Lon " got RECIPROCITY. 131 a footing in the land — and from that the step has been etfsy to the bold demand now set up by a few favoured industries that all the rest of the community ought to be, and should rejoice to be, taxed 17i per cent, to keep them in existence. And it is remark- able how small a portion of the community are concerned in the maintenance of this injustice. I hold in my hand an accurate return of the men, women, and children personally employed in all the industries that could possibly have been affected either advantageously or injuriously by the treaty, had it gone into operation — and it appears that the entire number is 68,813. Of those, a considerable number would practically not be affected at all — for they have no protection now and don't want any ; a large number would only be affected in a small part of their business ; and a very large num- ber would be advantageously affected by the Treaty. The number who could honestly declare that " ruin " to them would be the result, would be small indeed. And it is not unworthy of note how very small are the contributions of the industries that might be affected by the Treaty to the foreign exports of tlie country. In the year ending 30th of June, 1874, th« exports of domestic products were as follows : — Products of the Farm $34,269,311 Products of the ForcBt 26,817,715 Products of the Fisheries 5,292,368 Products of the Mine 3,977,216 New ships 796,675 I, Miscellaneous 419,800 171,573,085 Manufactures 2,353,663 Total $73,926,748 The amount of manufactures exported that'year was, therefore, a little over two mil- lions of dollars — but I hold in my hand a return of the articles that made up this amount, and I find that several hundred thousand dollars of it could not fairly be classed as manufactures at all ; that more than half of the remaining amount is made up of articles not protected now ; and that the contributors who are protected now and could be injuriously affected by the Treaty are few in number and very small ex- porters. And now let us place in contrast with this the great agricultural interest with its half million of hardy workers — which has no protection — wliich feeds the whole people, and contributes besides annually to the foreign exports of the Dominion com- modities to the value of thirty-four millions of dollars. I hold in my hand a return of the customs duties levied on agricultural products going into the United States ; and to show the advantage that would have accrued to our farmers from the operation of the Treaty, I will now read some of the items : — • Animals 20 per cent. Beef 1 c. per lb- Butter 4 c. per lb. Cheese 4 c. per Ik. Honey 20 c. per gallon. Lard 2c. per U). Meats, (smoked, &c.) 35 per cent. Pelts 10 i)er cent. Pork 1 c. per lb. Sheepskins 30 per cent. Tallow 1 c. per lb. Wool (worth 32c and under) 10c. per lb., and 11 per cent. Do (worth over 32 c.) 12 c. " 10 Barley 15 c. per bushel. Beans 10 per cent. Bran 20 per cent. Flax (undressed) $20 per ton. •- Do (dressed) $40 per ton. Flax-seed 20 c. per bushel. Flour 20 per cent Fruit (sfreen) 10 per cent. Hay 20 per cent. lit fit 5 c. per lb. Iniiian Corn 10 per cent. Malfc , 20 per cent. ket would have been koct red co li for tHsnlv fore, I think it will b > safe tc> c me to thtj 132 TEIE TARIFF HAND-BOOK. Maple Sugar 20 per cent. Meal (oat) i c. per lb. Do (com) 10 per cent. Oats 10 c. per buih. Peas (seed) 20 per cent. Do (vegetable) 10 per cent. Do (split) 20per cent. Rye 15 c. per bush. Seeds 20 percent. Tobacco 35 c. per lb. Vegetables 10 c. per lb. Wheat 20 c. per bush. All these duties would have been swept away and the American market thrown freely open for all farm pro(" cts. The great lumber interest, too, in which 100,000 men are said to be cir ,^" - Kich has no protection — which not only supplies our home market, but sends 27 Tiillions of dollars worth of lumber annually to foreign countries, and employs a large fleet of vessels in its traffic, how would it have been af- fected by the operation of the Treaty 1 Why it would have swept away an average duty of 20 per cent, from the entire exportation to the States. And just so would it have been with our great mineral interest. Seventy-five cents per ton now levied on Cape Breton and Pictou ccni yrr.aul l>ave been abcjlished, and the New England mar- kets would have been free' ^ i.j, ' t ijur coal trade. Twenty percent, on iron ore and one and a-half cents p< r lb n ' '' ue, would also have disappeared. The great coast fishery interest woiild &hf hu.\. • Lcon largely benefited — for the American mar- ''our years i 1 come. On the whole, therd- "'isiou that, however a portion of our manufacturing interea; 8 mieht 1. ••; !h m aflt . ; rh^ Treaty, the result on the large industries of the Dominiun could not i. .vt. lis " , - < • oneficial. I come now, hon- ourable gentlemen, to the objections which huve . ,«.i. ar<^ed against the Treaty from such quarters as entitle them to a formal answer. The first of these is the allegation that the Treaty discriminated against Great Britain, in favour of the United States. Nothing could be more unfounded than this. It was perfectly understood from the opening of the negotiations that no article could be free from duty in regard to the United States that was not also free with regard to Great Britain, and nothing else was ever contemplated for a moment. The other objections which have been made I find so clearly formulated in a memorial of the Dominion Board of Trade, and clothed in ^ such unusually temperate language, that I should answer them s$riatim. And I venture * to believe that a very cursory examination will show how very little force is contained in the whole of them. The first objection of the Board is in regard to what has been styled "the sliding scale," and about which we have heard a very great deal for many months past. In the first place, tlien, I have to say that the gradual reduction of the existing customs duties was not part of the Treaty, but merely a mode of putting the Treaty in operation as easily as possible for all parties concerned. It was suggested merely as a means of overcoming two difficulties found to exist, not only in the United States but in Canada as well. It was supposed to be not undesirable to give manufactur- ers some time of preparation for the change by gradually reducing the existing duties on foreign goods. Moreover, had the duties gone off in one day, the revenues of both coun- tries would have been seriously affected, and the simultaneous imposition of new taxes to replace the loss of the revenue, might have been a difficult task. But, in truth, the importance of this matter has been absurdly exaggerated. It has been totally ignored that — though the duties of the United States on fine manufactured goods are enormously high— on the articles we send them the average is only about 24 per cent. Now, one- third of this coming off would have made their rate for the first year 16 per cent., while ours would have been nearly 12, and for the second year their 8 per cent, against our 6 ; and at the end of the second year all the duty would have come off in both countries. Moreover, the important fact seems to have been forgotten or concealed, that we would have had some compensation for that small sliding-scale disadvantage, in the fact that the coasting trade and ship registry clauses would have gone at once into operation, while the enlargement of our canals could not have become available before 1 880. And to sum iip the matter it is by no means certain that the sliding-scale might not have been dis- pensed with altogether, for in the Customs Acts giving effect to the Treaty, clauses would, no doubt, have been inserted, giving the two Governments power by proclamation to put the wl The si plete 1 this n| point 1 able fl Depar| as anj Trade I to CanI The fol for Caij instead and thd to thini that thj structic thoughll chief inf ocean New En entry of was not. they can returnee nianufac tainly n< should h this woul the recen the Presi ed that tl therefore had been the questi position o But the a§ make its i tion. It f«w delay temper of finance ai and pract that as it cipation . American up, with Let the A the firm j to repeal common r and cheap tries, and let them found flo£ ietaining «1 RECIPROCITY. ket thrown ich 100,000 upplies our ' to foreign ive been af- an average BO would it If levied on igland mar- on iron ore The great terican mar- rhole, thero- rtion of our on the large i now, hon- Treaty from le allegation ited States, d from the gard to the ing else was made I find clothed in^ d I venture' 3 contained t has been 1 for many ion of the utting the suggested the United anufactur- duties on both coun- new taxes truth, the ly ignored ormously ow, one- ^nt,, while jainst our Icountries. I we would fact that Operation, And to I been dis- les would, Ion to put the whole Treaty in f*rce at any earlier momont they might mutually find convenient. The second objection of the Board of Trade is the danger they see in a promise to com- plete the canal works by 1880. I dare say the Canadian Government carefully considered this matter before they committed themselves to it, and had the best advice upon the point that skilled engineers could afford them; and I v«nture to believe that my honour- able friend in the other Chamber, who so admirably presides over the Public Works Department, was as competent to judge of what was fitting to be done in the premises as any man in Canada. The third objection is that in the opinion of the Board of Trade the entire ocean coasting trade of tiie United States, should have been conceded to Canada. No doubt — but probably the other party had something to say to that. The fourth objection of the Board is that the right of obtaining United States registry for Canadian ships cannot be regarded as a valuable concession — seeing that Canadians, instead of keeping their ships and sailing them, might be seduced into selling them, and thereby transfer to the Americans the great profits of the carrying-trade. I venture to think this objection is not worthy of a reply. The fifth objection of the Board is, that the Caughnawaga Canal should not have been stipulated to be built until the con- struction of the Whitehall Canal was absolutely secured. The Canadian Government tliought otherwise, and I venture to believe they were right in what they did. The chief interest of the United States may be " iu the opening up of a new route to the ocean " — but a v«ry important interest of Canada is to open up a new water route from New England to the West. The sixth objection of the Board is, that the right of re- entry of goods into the country of their production should have been provided for, but was not. All goods placed in bond can now be re-entered in the country from whence they came. Surely the Board cannot mean that broken packages of goods should be returned ? The seventh objection of the Board is, that it cannot tell whether goods manufactured in either country must be composed entirely of native materials. Cer- tainly not. The eighth, and last, objection is, that all consular fees and certificates should have been abolished by the Treaty, but were not. It is by no means clear that this would have been an advantage. The hon. gentleman then proceeded to refer to the recent action of the United States Senate on the Draft Treaty and to its return to the President with the advice that it was inexpedient to proceed with it. He explain- ed that the proceedings of the Senate had been taken in executive session and were therefore strictly secret, but the probability was that no full discussion of the matter had been had in consequence of the shortness of the session, the absorbing interests of the questions now agitated and the large financial deficit that had to be met by the im- I position of new taxes. The fate of the negotiation was, however, settled for the present, I But the agreement that resulted from it was on record, and he did not doubt would yet make its appearance again, and form the basis of a new and more successful negotia- tion. It took six years to conclude the negotiation for the Treaty of 1854, and not a 1 few delays ivnd rejections occurred in that time. He totally misconstrued the present temper of the American public mind if a great change on the subject of protection and finance and foreign trade was not approacliing ; and when tliat day jarived the large and practical scheme embraced in the Draft Treaty will hardly be forgotten. But be tliat as it might, it was not for the people of Canada to be influenceil by any such anti- jcipation. They had shown their ability to open new markets fur thoniKelve.s when the American market was closed against them, and the clear path for them was to follow I up, with redoubled energy and perseverance, the policy on which they had entered. Let the Americans load their industries with customs' duties as they choose ; be it the firm policy of Canada to remove every barrier in the way of coinuiercial extension, to repeal all duties on raw materials, on articles used in manufacturing, and on the common necessities of daily life, and to replace the revenue lost, if needed, by a mser I and cheaper system of taxation ; let them seek to develop their great national indus- I tries, and especially the agricultural, shipping, fishing, mineral, and lumber industries; jlet them open up new markets adapted to their traffic, and let the Canadian flag be found floating on every sea. The honourable gentleman concluded by apologizing for I detaining the House so long, and resumed his seat after speaking for two hours. 134 THE TARIFF HAND-BOOK, EXTRACTS FROM THE FRENCH CUSTOMS TARIFF. (The General Tarif.) VALUATIONS AND PRE-EMPTIONS. Art. 4. Should the Customs have reason to believe that the goods have been declared under their value, thej possess the right of seiiing them, upon paying to the importer thereof the price declared in the invoice, plus 6 per cent., in the case of goods entered under the conventional tariff, or plus 10 per cent., if the goods come under the general tariff. In such a case, the importer may claim in writing an immediate appraising of the goods through experts. The Customs have the same privilege in case they do not wish to avail of their right of pre-emption. The decision of the arbitrators must be rendered within a fortnight. If the value determined by the experts is admitted as the correct one, or shows that the under-valuation of the goods is less than 5 per cent., the duties are settled on the value originally declared. If the goods have been under- valued 5 per cent, or under 10 per cent., the Customs may exercise their right of pre-emption or collect the duties on the value fixed by the experts ; if the experts show that the under-valuing exceeds 10 per cent or more, the Customs may exer- cise their right of pre-emption or collect duties on the value settled by the experts, plus 50 per cent, as a fine. If the value fixed by the experts exceeds that declared by 5 per cent, their fees will have to be paid by the importer ; if it be the other way, the Customs will be responsible for them. SUPPLEMENTARY DUTIES. Art. 5. Beer, alcohols, liqueurs, varnishes containing methylated spirits, ether, collo- dion, chloroform, playing-cards, and various products whose basis is soda, are sub- ject, on being imported, to supplementary taxes added, as far as practicable, to the rates given in the conventional tables. These taxes are in compensation of the equivalent taxes inflicted upon French manufactures. GOODS OMITTED IN THE TARIFF. Art 10. All goods which do not appear in the table of duties or which are not assim- ilated to others will be treated as the article the most analogous to them. THE FRENCH CUSTOMS TARIFF. 135 TARIFF OF FRENCH CUSTOMS (GENERAL). (Duties are stated in francs and centimes). WOOD AND MANUFACTURES OF WOOD. Boxwood, free of duty. Wood for cabinet-making purposes, sawn of a thickness over two decimetres, free. Boxwood — over 2 dec. thick — 1 f. per 100 kiloq. Other woods for cabinet-making purposes, coming from countries out of Europe, $1.20 per 100 kilos. Logwood, for dyeing purposes, free of duty. Laths, 10 centimes per 100 kilos., net. Wooden barrels, with iron hoops, 10% ad vol. Wooden boxes, f. 37. 20 c. per 100 kilos. , net. Button-moulds, f. 15. 60 c. per 100 kilos. Shovels, forks, rakes, dishes, spoons, forks, bowls and other household article*,. 18% ad valorem. Wooden beams, even finished, free. Walnut stocks, for guns, 18% ad valorem, SUGAR. Sugar. The duties are prohibitory, ranging from f . 63 to f . 70. 50 c. per 100 kilos. , according to quality, and locality it is imported from. DISTILLED LIQUORS. Alcohols, — Brandy in bottles f. SO per hectolitre. do inbulk " " Other alcohols " " Liqueurs f. 35 " Vins de liqueur f. 20 " Other wines f. 5 " Cider, perry and verjuice . . .f. 2. 40 c. " IMPORTED GOODS FREE OF DUTY. N.B. — These goods merely pay a duty of 3 francs per 100 kilos., on the gross weight.. Wooden matches. Slates, for building purposes, rough. Oats, seed and meal. Tar of all sorts. Fresh butter. . Firewood in logs or faggots. Walnut, rough or sawn. Oak. Woodwork, such as masts, topmasts, spars and gaff's. Wood, other than oak or walnut, squared or sawn, having a thickness exceed- ing 80 millimetres. Mushrooms, dried or fresh. Hemp, crude, combed. Hair, or goods manufactured from hair. Horsehair, whether prepared or not . Copper, pure or alloyed with zinc (first fusion), in ingots, plates or scrap, and in sheets for lining ships ; also copper filings. Bark, for tanning purposes. 136 THE TARIFF HAND-BOOK. Flour and dried vegetables. Iron ore. Filaments of jute, flax and hemp, and of others not denominated, in the stalk, in the form of tow, or combed. Hay, and other fodder. Rough castings, employed in ship-building. Seeds. Graphite. Medicinal herbs. Lobsters. Wool, grown out of Europe . Books, printed in France and re-imported within five years. Maize, flour and seed. Grindstones. Honey. Barley, seed and flour. Woodwork ; empty barrels, with wooden hoops ; common brooms. Straw (of cereals.)) Untanned sealskins. Prepared skins, parchment, vellum. Furs of all kinds, from countries out of Europe. Whetstones, rough. Pumice stone. Lead ore, scrap filings, rough, ingots. Fresh water fish, including salmon, whiting, shad and mullet. Potatoes . Buckwheat, seed and flour. Rye, seed and flour. Filamentous vegetablss, even in twist or combed. Zinc ore, in sheets, for ship-lining, in rough ingots, scrap, filings. SILK. Silk, combed floss, f. 10 per 100 kilos., gross. Silk thread, f. 25 to f. 120 per 100 kilos., net, according to measurement per kilo. Velvets and manufactured silks come under conventional tariff. Duties are most prohibitory. COTTON. Cotton in the crude state, f. 3 per 100 kilos., net. Cotton threads. The duties are prohibitory, ranging from f. 16 to f. 300 p«i 100 kilos., net. Duties on cotton and linen fibres are of a prohibitory nature. LEATHER. Prepared hides, i.e., rough, tanned. Other — Goat skins, f. 10 per 100 kilos., gross. " Pig skins, f. 240 " Layer skins, f 54 '* Small do, f. 144 " IRON AND MANUFACTURES OF IRON. Anchors, weighing under 250 kilos, 18 f. per 100 kilos., net. Anchors, weighing over 250 kilos, 12 f. " Iron ships' cables, f. 46 per 100 kilos., net. Iron ban, round or square. Th'e duty varies from f . 12 to f . 16. 80 c. per 100 kilos. , According to width and thickness. l\ l) [( SI sl aI sj t1 TI tariff. Oil 100 kil Wl wl f. 26 p( W tional DJ Wl Ry Gn Hei Spa Rop The tory nat Hat Fell THE TRENCH TARIFF. 137 bhe stalk, in tron plates, f. 24 per 100 kilos., gross. Iron in bars for tires, f. 8 per 100 kilos. Iron wire, even lined with other metal, f. 36 per 100 kilos., net. Steel in bars, of all descriptions, f . 36 per 100 kilos. , net. \Scrap iron, f. 9. 60 c. per 100 kilos. , gross. Agricultural implements, (simple, not having compound parts) such as scythes t l44 per 100 kilos. , not. Sickles, f. 96 per 100 kilos., net. Machinery. Duties range from 18 f. to 240 f. per 100 kilos., net. Tools, from 60 f. to f. 210 per 100 kilos., net. The majority of articles manufactured from iron ore come under the conventional tariff. Canada has no conventional tariff with France. Circular saws. The duties are prohibitory, ranging from f. 132 to f. 240 per 100 kilos. WOOL AND FABRICS. Wool. No duty for countries having a conventional arrangement with France. Wool, combings, f. 84 per 100 kilos, net., general tariff. Conventional tariff, f. 25 per 100 kilos. , net. Wool, dyed, f. 120 per 100 kilos., general tariff; f. 25 per 100 kilos., net, conven- tional tariff. Duties on woollen fabrics are of a prohibitory nature. FLOUR AND GRAIN. Wheat { |-2; «^ -"2*ir I per 100 kilos., gross. Rye, maize, barley, buckwheat and oats, flour and seeds, f. 3 per 100 kilos. Grain, pearled, f. 3 per 100 kilos., gross. FLAX AND HEMP. jnt per kilo. Hempen ropes, f. 30 per 100 kilos., net. Sparte ropes, f. 6. per 100 kilos., gross. Ropes, cables and hawsers, f. 15 per 100 kilos., net. The duties on thread manufactured from either flax, jute or hemp are of a prohibi- tory nature, ranging from f. 45. 60 c., to f. 344. 40 c, per 100 kilos. , net. HATS AND CAPS. I f. 300 p«i Hats made from bark fibre or palm fibres or sparte, 10 f . per 100 kilos. , gross. Felt hats. Those in silk felt, f. 1. 80 c. per hat. .il 100 kilos. 1S8 THE TARIFF HAND-BOOK. VARIOUS EUROPEAN TARIFFS. Extracted from a Return to an Order of the Honourable the (British) House of Commons, dated Ist May, 1876 : Beturn " of the rates of Import Duty levied in European Countries and the Uni- ted States, upon the Produce and Manufactures of the United Kingdom." {Duties in force, so far as UMertained, at date of issue of this Return, October, 1876). (Sir Charles Adder lei/.) Ordered hy The (British) House of Commons, to he printed, \nt May, 1876. FRENCH TARIFF ON BRITISH GOODS UNDER TREATY. YARNS AND THREAD.— COTTON. Taeifp Classification. Single : Unbleached, of 20,500 metres or less to the half kilO' gramme or 1 1- 10 lbs. avds Of 20,600 metres to 30,500 metres 40,500 50,500 60,500 70,500 80,500 " 30,600 ' 40,600 ' 50,500 ' 60,500 ' 70,500 ' 80,500 ' 90,500 ' 100,600 " 116,200 ' 120,500 ' 130,500 « 140,600 " 170,500 Ble ached 90,600 to to to to to to to ioo;5oo to 110,500 to 120,600 to 130,600 to 140,500 to 170 ,6(0 and above (1 (( (( (( (( (( (( (( (I (( (( (( Dyed Twisted in two strands ; English Equivalents, £ 8. d. Cwt. 6 1 8 2 12 2 16 3 1 4 I 4 5 1 8 5 1 10 7 2 8 2 8 9 2 16 11 3 5 4 1 3 5 1 7 6 1 11 15 per cent, above the duties on unbleached. lOs. 2d . the cwt . above the duty on un- bleached. Unbleached . Bleached. . . Dyed Warped Yams : Unbleached . Si Bleached. Dyed ... 30 per cent, above duty on single un- bleached. 15 per cent, above twisted unbleached. 10s. 2d. the cwt. above twisted unbleached, I 30 per cent, above the ' duties on single un- bleached. 15 per cent, above the duty on warped un- bleached. lOs. 2d. per cwt, above warped unbleached. i) House of nd the Uni- ingdom." irn, October, «2/, 1876. EATY. h Equivalents, e B. d. VARIOUS EUROPEAN TARIFFS. 139 6 8 12 16 1 I 4 1 8 li 10 2 1 2 2 3 4 5 5 7 8 8 9 2 16 11 5 1 3 1 7 6 1 11 t. above the unbleached. le cwt. above ty on un- l. 3ent . above I single un- ient. above unbleached, cwt. above unbleached . t. above the n single un- t. above the warped un- r cwt. above unbleached. Yams of tliroo or more threads, grey, bleached or dyed : Single twist 1000 yds. f Double or cable twist " l| NoTB. — Yarns mixed with other materials will pay us cotton, provided the cotton predominates in weight. YARNS AND THREAD.— LENEN, HEMPEN AND JUTE. Of Linen or Hemp : Single : '""Viloached, of 6,000 metres or less to the kilogramme, l-51b8. avds. Cwt. 6 1 . ./e 6,000 metres and under 12,000 metres " 8 2 •• 12,000 " " 24,000 '« " 12 2 " 24,000 " " 36,000 " " 14 8 " 36,000 " " 72,000 " •' 14 5 72,000 " and above " 2 8 Bleached or dyed : Of 6,000 metres or loss to the kilogramme " 8 2 Above 6,000 metres and under 12,000 metres " 11 " 12,000 " " 24,000 " " 16 3 '« 24,000 " " 36,000 " " 19 6 " 30,000 " " 72,000 " " 1 12 6 72,000 " and above " 2 14 1 Twisted : T 30 per cent, above the Unbleached } S|'*^,''!5 **'"«'«""- blottchod, Dcordmg to class. 30 per cent, above the B? ^dordyed < duty on single bleach- ^ , ^ ed or dyed, according to cl.ws. Note. — Linen and hemp yarns mixed with other materials will pay as yarns of full flax atid hemp, provided the flax or hemp predominates in weight. Of Jute : Unbleached ; Less than 1,400 metres to the kilogramme Owt. 2 0^ From 1,400 to 3,700 metres to kilogramme " 2 5> *•■ 3,700 to 4,200 " " " 2 ]()| " 4,200 to 6,000 " ** " 4 o| Above 6 000 metres j ^*™« <^""«« ^ «" ( imen yarns. ^ Bleached or dyed : £ s. d. Less than 1,400 metres to kilogramme Cwt. 2 loi From 1,400 to 3,700 metres " 3 8 " 3,700to4,200 " " 4 0? " 4,200 to 6,000 " '• 5 8| Above 6,000 metres j ^*/"« ^"*i«« a^i-O" ' I linen yarns. Note. — Jute yams mixed with other materials will pay as yarns i»f pure jute, provided that the jute predominates in weight. YARNS AND THREAD.— SILK. Of Waste Silk, single and twisted, unbleached, bleached, blued £ s. d. or dyed : — Of 8O,50iO metres and less to the kilogramme (2 1-5 lbs. avoirdupois) Cwt, I 10 6 Of more than 80,500 metres to the kilogramme " 2 8 9 Of pui-e silk, all kinds Free. YARNS AND THREAD.— WOOLLEN AND WORSTED. Single, bleached or not, undyed, of pure wool, measuring to the kilogramme (2 1-6 lbs. avoirdupois) : — 140 THE TARIFF HAND-BOOK. ],000to 10,000 mfetres Cwt. 4 0| 10,001 " 16,000 " " 6 1 15,001 " 20,000 " " 8 2 20,001 " 30,500 " " 10 2 30,500 " 40,500 " " 14 3 40,500" 50,500 " " 18 3 50,500" 60,500 " " ] 2 4 60,500" 70,500 " " 1 6 5 70,500 " 80,500 •' " 1 10 6 80,500 " 90,600 " " 1 14 7 90,500 " 100,500 " " 118 7 100,500 metres and above " 2 8 !30 per cent, above the average duty on un- dyed single yams. Duble, for embroidery, bleached or not j ^°»J'^« *h« 10 2 } 14 3 D 18 3 ] 2 4 1 6 5 1 10 6 I 14 7 1 18 7 2 8 it. above the luty on un- e yarns. he duty on IS ir cwt. above >n un dyed. VARIOUS EUROPEAN TARIFFS. 141 9 9 10 1 12 6 14 5 2 8 4 1 3 12 6 8 10 17 3 1 11 It. above the Inbleached. cwt. above on un- it, ad val. Tissues, unbleached, gi-ey cloths, plain or twilled, weighing less than 3 kilogrammes 'to the 100 square metres (5^ lbs to the 100 8(|iiare yards) 15 per cent, ad val. Quiltings, dimities, stripes and checks, damasks and brilliants, counterpanes and blankets 15 per cent, ad val. Net or tulle, plain or embroidered " " " Lace and blonde 5 " " Gauzes and muslins, embroidered or figured in the loom, for furniture or hangings 10 " " Embroidery •' •* " lieady-made clothing, wholly or partly made up 15 " " Tissues of cotton, mixed with other materials, provided the cot- ton predominates in weight " " " Articles not enumerated " " " WOVEN MANUFACTURES— LINEN, HEMPEN AND JUTE. d. 1 14 4 4 114 7 8 5 7 Tissues of linen or hemp, plain linens and diapers, having in the warp in the space of 5 millimetres Cl-5 of an inch) : — Unbleached : — 5 threads or less (packing cloth^ Cwt. 6, 7 and 8 threads 9, 10 and 11 threads 12 threads 13 and 14 threads 15, 16 and 17 threads 18, 19 and 20 threads 21, 22, 23 threads 24 threads and above Bleached, dyed or printed : — 8 threads or less 9, 10 and 11 threads 12 threads 13 and 14 threads 15, 16 and 17 threads 18, 19 and 20 threads 21, 22 and 23 threads , 24 threads and above... Drills, plain or figured, unbleached, Ijleached, dyed ^ . printed Damasks Cambrics and lawns | Same duty as on plain Handerchief s bordered, not embroidered. ( linens . Handkerchiefs, embroidered. 10 per cent, ad val. Net, of thread 15 " " Lace, of thread 5 " " . Hosiery ' Haberdashery Ribbons and tapes, unbleached, bleacu'id or dyed Tissues of flax or hemp, mixed with other materials, pro- vided the flax or hemp predominates in weight Clothing, and r 'Nicies wholly or partly made up: Of drill or damask 16 Of other linens 15 Articles not specified 15 Note. — Unbleached linen, and linen and cotton tissues are admitted free of duty temporarily, to be printed or dyed in France for ee-eiportation. Tissues of Jute, having in the warp in the apace of 5 millimetres, (one-fifth of an inch) ; Cwt. 2 04 (( 11 5 (( 12 4 (( 16 5 u 1 16 7 (( 2 6 9 (( 3 9 1 (( 5 5 8 <( 1 11 (< 15 5 u 1 8 5 <( 1 18 7 (( 2 8 10 (( 3 3 (( 4 13 6 (( 7 2 3 a 8 2 7 16 per cent, ad va << 16 per cent. valorem. <*d per cent, ad val. 142 THE TARIFF HAND-BOOK. Unbleached : £ s. d. 1, 2, and 3 threadg, plain Cwt. 4 Of 1, 2, and 3 threads, twUled " 4 10| 4, and 6 threads " 6 6 6, 7, and 8 threads " 9 9 More than 8 threads j As linens according to Bleached or dyed : £ 8. d. 1, 2, and 3 threads, plain Owt. 6 1 1,2, and 3 threads, twilled " 6 11 4, and 6 threads " 9 4 6, 7, and 8 threads " 14 3 More than 8 threads j As linens^according to Carpets, rugs, and matting Cwt. 9 9 Jute tissues, mixed with other materials, provided the jute predommates in weight 15 per cent.odvoZ. Iron I Free. 8f WOVEN MANUFACTURES— SILK. Of.pure Silk : Tissues Hosiery, &c Lace Crape Net Tissues of waste silk, or of silk and waste silk, unbleached, bleached, printed or dyed lb. Tissues, haberdashery, and lace, of silk or waste silk, mixed with fine gold or silver lb. Mixed with semi-fine or false gold or silver '* Tissues of silk, or of waste silk mixed with other materials in which the silk or waste silk predominates in weight. lb. Ribbons of pure silk or waste silk velvet " Other kinds *' Mixed with other materials, the silk or waste silk pre- dominated in weight 10 per cent, ad val. !As to predominating material of which made. 4 41 1 3i 1 1 1 10 1 H Ready-made clothing. WOVEN MANUFACTURES (WOOLLEN AND WORSTED). £ 8. d. Tissues of wool or alpaca, llama, vicuna, goats' and camels' hair 10 per cent, cui val. Felt of all kinds 10 Blankets and carpets 10 *' " Shawls and scarfs of Indian cashmere 6 " " Hosiery, haberdashery, lace and tapes, and ribbons JO " " All other woollen manufactures 10 " * ' Cloth list, in pieces or not Free. Ready-made clothing, new 10 per cent, ad val. Old Cwt. 8 2 Note. — Woollen tissues, mixed with cotton or any other material with pay as tissues of wool, provided the wool predomi- nates in weight. out orl lar pla . T Ir O^ Steel :■ In In In Sti Iron IM Of CI M< C> P( P( Ti Ir IS s 1 VARIOUS EUROPEAN TARIFFS. 143 s. METALS— WROUGHT AND UNWROUGHT (IRON AND STEEL). ) 4 01 ) 4 10| ) 6 6 ) 9 9 according to :la8s. s. d. 6 1 6 11 9 4 14 3 according to lass. 9 9 ent. •xdvcd. ee. 8| » «4 1 3i 1 1 10 5^ it. ad val. )nunating of which £ s. d t. ml val. . ad val. 8 2 Iron : — Chips and filings and slag, or dross from the forge Cast, rough, in mass, or moulded for ships' ballast, and old broken cast iron Cwt. Purified, called mazee, and old b;oken wrought iron In bars, square, round, or flat, rails of all forms and sizes, angle and T iron Crude, in lumps or prisms, not freed from dross Hoops exceeding 1 millemetre in thickness Hoops of the thickness of 1 millemetre or less Sheet, rolled or hammerer', exceeding 1 millemetre in thick- ness Thin sheet, and black iron in sheets of 1 millemetre or less in thickness Note. — Hammered, rolled, or thin sheet, or black iron, cut out or trimmed inany way, pays 10 per cent, more than rectangu- lar plates. Tinned (tin plates), coppered, or coated with zinc or lead.. " Iron wire, plain or tinned, coppered or zinced, not exceeding 5-10 millimetres in diameter " Other kinds " Steel : — In bars of all kinds, and hoop steel " In sheet and bands : Brown, hot-rolled, exceeding ^ a millimetre in thickness... " In sheet and bands of less than ^ a millimetre in thickness. . " White, cold-rolled, of any thicknisa " Steel wire, including bright wire for instruments " Iron Manufactures — ... Of cast iron : Moulded, not turned or polished : Chairs for railways, plates, and other castings from the open mould " Cylindrical pipes, (straight) rafters, columr , solid or hollow, gas retorts, solid bars, gratings, and hearth plates, connect- ing rods, framework of machines, and other articles without ornaments or fittjngs " Pots, and all other manufactures not included in the two pre- ceding classes " Polished, or turned ■. " Tinned, enamelled or varnished " ■Of wrouglit iron : Iron wares, (heavy) pieces of frames, knees, and girders for ships, ircm-work for carts and waggons, hin^res, clamps, large bolts, braces, and other fasteninj,'s for doors and windows, not polished nor turned, solid gratings, bed- steads, garden seats, and furniture, with or without orna- ments or adjuncts, in cast iron, steel, or copper " Locksmiths' wares, including iron locks or padlocks of all sorts, bolts and hinges of sheet iron, latches and flivt bolts, and other articles in wrought or sheet iron for door and window fvstenings, filed, or turned " Nails, forged by machinery " " by hand " Screens, screw bolts, and nuts '• Tubes of wrought iron, simply welded, of 9 millimetres (l-3rd inch) or more in interior diameter " Free. 4 2 5. 3 8 4 7 6 1 6 1 8 2 1 2J 1 H 3 3 4 10^ 3 3 4 lOi 3 3 4 6| «i. 144 THE TARIFF HAND-BOOK. B. 8 8 8 d. 2 2 2 8 & 10 3 m 3 cwt. 4 2 2 ad vah 3 8 Of 1 Tubes of wrought iron, of less than 9 millimetres " " " " welded on a mandril, or lap-welded. . " Fittings for tubes of all kinds " Household and other articles, not specified, of wrought or sheet iron : Polished or painted " 5 Enamelled, varnished, or tinned " 6 Articles made partly of cast and partly of wrought iron- Not polished : If the weight of wrought iron is less than half the total weight If half, or more than half the weight be of wrought iron .... Polished, enamelled, or varnished, or with ornaments or ad- juncts of copper, brass, or steel Anchors, cables, chairs, &c Steel Wares — Small articles of ornament, such as beads, purse, furniture, brooches, and thimbles " 8 2 Household articiles and other wares of pure steel not enume- rated " 8 Cutlery of all kinds 15 percent Needles for sewing, less than 5 centimetres (l-5th of an inch) in length Needles for sewing, of more than 5 centimetres in length Tools of pure iron, with or without handles " of iron, tipped with steel, with or without handles. . . . ** of pure steel, as scythes, sickles, files, circular or straight saws, and other tools unenumerated " 8 2 Instruments, surgical, mathematical, astronomical, chem- ical, etc Free. Wire gauze of iron or steel Cwt. 4 0| Buttons, other than of stuffs 10 per cent.^ adyal Pins, of all kinds Cwt. Fish-hooks of all kinds , " Metal pens, other than gold or silver *' Machines and Machinery — Steam engines, stationary, with or without boilers or fly- wheels Cwt. Steam engines for merchant vessels " Locomotives or moveable engines " Tenders of locomotives *' Machinery — For spinning mills .* Cwt. For cleaning cotton, wool, flax, and other textile fibres, ^ &c • For weaving For the manufacture of paper ". V Cwt. For printing For agricultural purposes For making sheets and fillets of cards Carding machines, not furnished 1 Distilling apparatus, sugar pans, and copper boilers > Cwt. Lace making machines ) Steam boilers ; — Of sheet iron, of cylindrical or spherical shape, with or without boiler pipes or heating pipes Cwt. Tubular, or sheet iron, with tubes of wrought iron, copper, or brass, or of sheet iron rivetted, with interior fiirnaces, and all other iron boilers not of cylindrical or spher- ical shape Cwt. 1 1 2 4 4 8 2 5. 4 10i 4 0- 3 3 4 Of 2 5i 4 Of 3 3 4 lOi Of Oa^ Machin^ 75 60 Lesl Detachel She! Reel Pie{ Pied V U £ B. d. 8 2 8 2 8 2 5 8 6 ft 1 10 3 3 4 IDA 3 3 8 2 8 2 3ent. ad val. 4 1 2 4 3 8 0| 6 1 8 2 Be. it 4 0| . ad vai. 10 4 10 4 2 8 4 Of 2 5i O 4 Of ) 3 3 4 lOi VARIOUS EUROPEAN TARIFFS. 145 £ B. d. Of sheet steel of every shape Cwt. 10 2 Gasometers, open boilers, furnaces, and stoves of sheet-iron, or of cast and sheet-iron " 3 3 Machines for making machines, and machines not enumerated, containing : — 75 per cent, and more of cast-iron Cwt. 2 5i 50 to 75 per cent, exclusively " 4 0| Less ihat 50 per cent " 6 1 Detached parts of machines : — Sheets and fillets of cards on leather. India-rubber, or other materials Cwt. 10 4 Reeds or dents of reeds, of iron or copper " 12 2 Pieces of cast-iron, polished, filed, or adjusted " 2 o\ Pieces of wrought-iron, polished, filed, adjusted or not, without distinction of weight, including axle-trees, springs, and tires of wheels " 4 0| Pieces of steel, polished, filed, adjusted or not :— Weighing more than 1 kilogramme " 6 1 Weighing less, than 1 kilogramme " 8 2 Pieces of copper, pure or mixed with other metals " ' 08 2 Steel springs for carriages, waggons, and locomotives " 4 5| Arms and ammunition : — Side arms " 16 3 Firearms " 4 17 7 Millitary Stores ") Gunpowder > Prohibited . Projectiles ) Percussion caps and cartridges for fowling pieces ) -.r, _ _ . , ,,^j Miners' fuses \ ^" P®"^ *'®"'- "'* '^^ " Note. — The following description of iior> and steel to be employed in the construction of ships, or in the manufacture of machines, metal wares, &c., and which are destined to be ex- ported in the finished state, are, under certain Customs restric- tions, admitted temporarily free of duty : — Iron, rough and purified, cast, masses, bars, hoops, angle, TT, and sheet. ' ''' , '' -^ Steel, bars, hoops, and sheets (hot rolled). ^; ^ • YARNS AND THREAD :— COTTON. GERMANY. English Equivalents- Pure, or mixed with flax, wool, silk, or hair. — Of one or two threads : Unbleached . Cwt. Bleached or dyed " Of three or more threads, unbleached, bleached, or dyed. . . " HOLLAND. £. B. d. 12 18 1 3 3 Free Untwisted, warped, and twisted, of two threads, unbleached. Twisted, undyed or dyed 3 per cent, ad val. Yarns wound on reels 5 per cent, ad val. BELGIUM. Unbleached and bleached : Single or twisted : 20,000 metres or less to the half-kilogramme, or 1-^ lb. 20,000 to 30,000 mfetres " avds. Cwt. 6 1 8 2 146 THE TARIFF HAND-BOOK. £ 8. d, 30,000 to 40,000 metres or less to the half-kilogramme . . . Cwt. 12 2 40,000 to 65,000 " " " 16 3 Above 66,000 " «' « 4 Of Warped or dyed : Single or twisted : 20,000 metres or less " " 10 2 20,000 to 30,000 metres " " 12 2 30,000 to 40,000 " " " 16 3 40.000 to 65,000 " " " 10 4 Above 65,000 " " " 4 Of NoTB. — Cotton yarns mixed with other materials will pay as cotton yarns, provided the cotton predominates in weight. ITALY. Single, unbleached : £. s. d. Not measuring more than 20,000 metres to the A kilog. 1 tV lb. avds Cwt. 6 1 From 20,001 to 30,000 metres avds " 8 2 30.001 and above " " •*' 10 2 Twist and double yams, unbleached " 11 9 Bleached or dyed yams *' 14 1 SWITZERLAND. Single or double : Unbleached or undyed Cwt. 1 7i Bleached or dyed, and sewing thread " 2 10| YARNS AND THREAD :— LINEN, HEMPEN, AND JUTE. GERMANY. Single, unbleached, machine spun Cwt. 1 6|^ " " hand spun Free. • Bleached, improved or dyed " 5 1 Twisted, all kinds " 12 2 HOLLAND. Single, unbleached and bleached Free. Sewing thread and shoemakers' thread Cwt. 8 6 Sailyam " 10 Twist and all other yarns not specified " 2 7 BELGIUM. AUkinds !.. . Free. ITALY. Of Linen : Single, unbleached, improved, or bleached Cwt. 4 8 " dyed " 7 Twist, unbleached, improved, or bleached " 9 5 " dyed " 14 1 Of Jute : Single, unbleached, improved,or bleached, measuring 20,000 metres or less to the kilogramme Cwt. 4 Of Single, measuring more than 20,000 mfetres to the kilog " 8 2 Twisted or dyed, measuring 20,000 metres or less to the kilogramme • " 6 1 Tw Sing Blel Sil Sil £ 8. d. 12 2 16 3 4 Of 10 2 12 2 16 3 10 4 4 Of £. 8. d. 6 8 10 11 14 1 2 2 9 1 1 n 2 10; rE. 1 H Free. 5 1 12 2 Free. 8 6 10 2 7 Free. [) 4 ) 7 3 9 ) 14 8 5 1 > 4 » 8 P I 6 1 ! VARIOUS EUROPEAN TARIFFS. Twisted or dyed, measuring more than 20,000 metres to the kilogramme Cwt. SWITZERLAND. Of Line n, Hemp, or Jute : Coarse yarn, for the manufacture of packing cloth up to ^. No.l2 Cwt. Single, unbleached, undyed, and shoemakers' thread " Bleached, or dyed, all kinds <« YAKNS AND THREAD:— SILK. GERMANY. Silk or waste silk, single or twisted, undyed, and waste of dyed silk Silk or waste silk dyed Cwt. HOLLAND. 147 £ B. d. 12 2 2| 1 7* 2 lOi Free. 12 2 Sewing and floss silk 3 per cent, ad vol. Other kinds Free. BELGIUM. All kinds ITALY. Twist of all kinds Free. Free. SWITZERLAND. Silk for sewing, embroidery and lacemaking Cwt. 2 lOi Twist of silk or waste silk, unbleached or undyed " ] ll Twist, bleached or dyed " 2 lol YARNS AND THREAD :— WOOLLEN AND WORSTED. GERMANY. Pure, or mixed with other materials, except cotton Single, undyed or dyed,and double, undyed Double, dyed, and twisted three or more folds, undyed or dyed BELGIUM. Cwt. 1 12 6i 2 (t 8 12 Not twisted or dyed Twisted or dyed Note — Yarns of goats' hair, alpaca, Llama, vicuna, and camel's hair, are assimilated to those of wool. Woollen and as- similated yams mixed with cotton or other materials pay as woollen yarns, provided the wool or like materials predominate in weight. HOLLAND. Pure or mixed with cotton : Twisted, dyed or undyed, sulphured or not, except double twist, not dyed or sulphured 3 per cent, ad v-%1. 148 THE TARIFF HAND-BOOK. Other kinds ITALY. Undyed . Dyed.... £ 8. d. Free. Owt. 18 9 " 18 3 SWITZERLAND. Unbleached or undyed not twisted Cwt. •' " twisted " Bleached or dyed " 17* 2 10] 2 10| WOVEN MANUFACTURES .—COTTON. GERMANY. Tissues of cotton, pure, or mixed with flax, metal threads, but not with wool or silk 1. Close woven, unbleached or of unbleached yam, and bleached or dressed, (except velvet tissues) Cwt. 1 10 6 2. Tissues not included under paragraphs 1 and 3, as other kinds of close woven tissues ; also unbleached, open and transparent tissues, hosiery, haberdashery, and button makers' wares, and wares mixed with metal threads. ... " 2 8 9 3. All open and transparent tissues not included under par- agraph 2 ; also lace and embroidery " 3 19 3 4. Ready-made clothing .4i " 4 11 6 . . :. HOLLAND. . ;.i.i'.'. - Manufactures of all kinds 5 per cent, ad val. BELGIUM. Cotton tissues, unbleached, plain, twilled, and ticks : 1st class, weighing 11 kilogrammes and above 100 square metres (20|- lbs. or more to the 100 square yards) : Of 35 threads and less to the 5 square millimetres .... Cwt. 1 4 Of 36 threads and above " 1 12 (> 2nd class, weighing from 7 to 11 kilogrammes exclusively, per 100 square mfetres ]2(^ lbs. to 20^ lbs. to the 100 square yards) : Of 35 threads and less to the 5 square millimetres ... " 145 Of 36 to 43 threads " 2 8 Of 44 threads and above " 4 1 3 3rd class, weighing from 3 to 7 kilogrammes exclusively per ^00 square metres (6| to 12^*^ lbs. to the 100 square yards) : Of 27 threads an:' less to the 5 square millimetres " 1 12 6 Of 28 to 35 threadu " 2 8 10 Of 36 to 43 threads " 3 17 3 Of 44 threads and above " 6 1 11 ^ ,,..,,, , I 15 per cent, above the Cotton tissues, bleached j duty on unbleached. ) lOs. 2d. per cwt. above Cotton tissues, dyed > the duty on un- ) bleached. Col Cotton I Madd Ur Other Ur Dj Qv All Clc He LaJ Co< e 8. d. Free. 18 9 18 3 17* 2 lol 2 lol 1 10 6 « f '■ J J.' - - / 2 8 9 3 19 3 4 11 6 snt. ad vol. 4 12 6 4 5 8 1 3 12 6 8 10 17 3 1 11 t. above the inbleached. ■ cwt. above on un- VARIOUS EUROPEAN TARIFFS. 149 £ B. d. Cotton tissues, printed 16 per cent, ad val. Cotton velvets : Made as silk velvets : Unbleached Cwt. 1 14 7 Dyed or printed '« 2 4 8 Other kinds, cords, moleskins, &c. : Unbleached " 14 5 Dyed or printed " I 14 7 Quiltings, dimities, stripes, checks, damasks and brilliants, weighing 3 kilogrammes and above, per 100 square metres 16 per cent, ad val. All other tissues and wares 10 per cent, ad val. Clothing and other ready-made articles 10 per cent, atl val. Hosiery, haberdashery, tapes, and ribbons ... 10 per cout. ad val. Lace and blonde 6 per cent, ad val. Cotton tissues mixed with silk,if the cotton predominates I . *hTo^t^on^'f the 'i '^^ ^"*«'8^* ; i porter. Is. Id. per lb.' Cotton tissues mixed with other materials, if the cotton pre- dominates in weight 10 per cent, ad val. ITALYj Cotton tissues, pure or mixed with linen or wool — weighing from 7 to 11 kilogrammmes and upwards, per 100 3quare metres of 35 threads, or less to the 5 square millimetres : Unbleached Cwt. Bleached .., " Other Tissues than above : — Unbleached •' Bleached ^ " Dyed or woven, in colours .* " Printed " Embroidered " Tapes and ribbons " Carpeting " Lace, tulle, and tricot " Velvet " Hosiery and haberdashery | ^'j^f^^^' according to i As the material of Ready-made Clothing < which chiefly com- .'.■ . V posed. 1 4 1 3 3 1 6 5 1 10 1 1 16 7 2 7 4 14 3 I 8 1 9 4 4 13 6 1 14 4 SWITZERLAND. Tissues, pure or mixed with other materials, unbleached, plain, or twilled, also ticking and cotton tulle, unbleached and plain coverlids Cwt. Tissues, dressed, bleached, dyed, or printed, also worked coverlids " Piques, dimities, tissues woven with pattern, damasks and brilliants " Velvet, not dyed or printed " " dyed or printed . ... " Lace and embroidered articles " B«ady-made clothing, gloves, &o. Houery and baberdsshety 1 7^ ' 6 6 6 6 I 7i 6 6 12 2 12 2 6 6 160 THE TARIFF HAND-BOOK. V;OVEN MANUFACTURES.— LINEN, HEMPEN, AND JUTE. GERMANY. Tissues of Linen, Hemp, or Jute, or other vegetable fibres (ex- cept cotton) ; Grey packing and sail cloth Owt. Note. — Under the head of Packing-cloth come all coarse unbleached tissues, not having more than 30 threads to the Prussian inch. Unbleached linen, and twilling or drilling " Linen twilling or drilling bleached, printed, dyed, or other- wise dressed or made from bleached yarns, (able, bed linen and tv>trclling, unbleached or bleached also made up, linen frocks " Batiste and lawn " Ribbons and tapes, edgings, fringes, gauze, cambric, woven trimmings, staylaceo, «S:c., hosiery and other articles combined with metal threads " Lace " Ready-made clothing " 2 Oi 12 2 1 10 6 1 10 6 1 10 6 6 1 11 1 10 6 HOLLAND. Sail-cloth > Roll. 6 All other manufactures 5 per cent, ad valorem. BELGIUM. Tissues of all kinds of linen, hemp or jute : . . Lace 5 per cent, ad ml. All other kinds 10 " " Ready-made clothing 10 " " Hosiery, haberdashery, trimmings, &c 10 " " ITALY. , • t Tissues of pure linen : • ■ • ' ; ' / Of less than 6 threads in the warp in the space of 5 milli- ' ^ metres (one fifth of an inch) : Unbleached or bleached Cwt. 9 4 Dyed, or made of dyed threads " 15 5 Of six threads and more in the space of 5 millimetres : Unbleached, bleached or half bleached *• 1 3 6 Dyed, or made of dyed threads " 116 7 Printed " 2 6 9 Waxed, varnished, oil, and floor-cloth 10 per cent, ad val. Tapes and ribbons Cwt. 1 12 6 Linen carpeting " 16 3 Lace and tulle " 18 15 11 Hosiery, haberdashery, &g j As tissues ac^cording to Ready-made clothing { Asthe stuflF of which ( chiefly composed. Jute tissues, for packing cloth Cwt. 4 0| " other kinds 15 per cent, ad vaL SWITZERLAND. Of linen, hemp or jute : Packing cloth, common, unbleached, having not less than 25 threads in warp and woof in the space of 1 inch Swiss (1-39 square inch) Cwfc. 7| StJ St^ TaJ Bal Tui Hoi Oill GaJ Lad Glc Car UTE. 2 OJ 12 2 1 10 1 10 6 6 1 10 6 1 1 10 6 11 6 6 t. ad valorem jent, ad ml. it a ti <( (( u 9 9 4 3 15 5 3 6 16 7 6 9 nt. ad val. 12 6 16 3 15 11 ccording to f of which >mposed. 4 Of it. ad vaL 7i VARIOUS EUROPEAN TARIFFS. 151 £ 8. d. Stuffs and ticking, unbleached or half-bleached, undyed, and having up to 40 warp threads per inch Swiss (1-39 inch) " 1 7i Stuffs and ticking, unbleached, having more than 40 warp threads per inch Swiss, and stuffs and ticking, bleached, dyed, dressed or printed *' 6 6 Tapes, ribbons and laces of all kinds, unbleached, bleached, or dyed " 6 6 Batiste, lawn, and handkerchiefs with borders, without embroidery ... " 6 6 Tulle, unbleached ** 6 6 Hosiery and haberdashery " 6 6 Oil-cloth " 6 6 Gauzes, muslins, tulle, and pocket-handkerchiefs, with em- ' broidery or needle-work, or hemmed '* 12 2 Lace and blonde " 12 2 Gloves and ready-made clothing " 12 2 Carpeting, common, of jute, unbleached, with stripes, or dyed " 2 lOi Packing cloth " 1 2| WOVEN MANUFACTURES.— SILK. GERMANY. £ s. d. Tissues, stuffs, and articles of silk, or of waste silk : Pure, or mixed with metal threads lb. Oil Mixed with cotton, linen, wool or hair " 9| Ready-made clothing " Oil HOLLAND. Manufactures of all kinds 6 per cent, ad val.. BELGIUM. Tissues of all kinds, and hosiery, haberdashery, and ribbons. . . lb. Oil Netandlace 5 per cent. ad. val. ITALY. Tissues of pure silk, or waste silk : Allkinds lb. Oil Lace and tulle 6 per cent, ad val. Ribbons of silk or waste silk : Velvet lb. 1 10 Other kinds " 2 1] Mixed Ribbons 10 percent. , id val. Foulards lb. Oil Tissues, hosiery, and lace, mixed with fine gold or silver " 4 2|^ " hosiery, and lace, mixed with semi-fine, or false gold or silver " 1 3^ ** unmixed with other materials when they contain more than 12 per cent, of silk " Oil Tissues mixed with less than 12 per cent, of silk \ Recording to the pre- ) dommating matenal. Hosiery, haberdashery, coverlids, and carpets j ^JjJ"""®' according to Ready-made clothing i ^vf- j® '^"^ of which. •' ° I chiefly composed. 152 THE TARIFF HAND-BOOK. SWITZ^.RLAND. Tissues of silk, or half silk, or of silk or waato silk, mixed with other materials : unbleached, bleached, dyed, or printed lb. Tulle of silk, plain, unbleached, dressed, or shaped " ikibbons of silk, or waste silk, velvet, and other kinds, 9lso mixed ribbons *' Crape " Hosiery and haberdashery " Lace and blonde " Articles with end)roidery or needlework " Feady-made clothing and gloves " £ 8 6 oi o| 0? 0, 1 1 1, 1, WOVEN MANUFACTURES (WOOLLEN AND WORSTED.) GERMANY. Tissues of wool or Hair, pure or mixed with cotton or linen, or metal threads : Embroidery, lace, and tulle C wt. Printed wares, all kinds " Unprinted unmilled wares, haberdashery, fringe, and button- makers' wares, and wares mixed with metal threads.. " Unprinted milled cloths, stutt's and felted wares, hosiery and carjiets " Cloth list. Ready-made clothing '* HOLLAND. Felt for paper manufacture 1 per cent, ad val. All other woollen manufactures 5 per cent, ad val. 4 11 3 10 5 2 3 11 1 10 Free. 4 11 6 5 BELGIUM. Woollen tissues : India cashmere shawls and scarfs . All other manufactures of wool or hair. ITALY. Felt, tarred and prepared for soles, filtering cloth, &c. Felt for hats Tissues of wool Shawls, handkerchiefs, cravats, «&c., of wool or hair, plain or embroidered : Of the value of 50 lire or less Of greater value than 50 lire or mixed with silk. Tissues of hair ; Sieve cloth , Other kinds Blankets and carpets of flock, wool, or cloth list Blankets of other kinds Carpets of pure wool Tapes and ribbons, pure, or mixed with thread or cotton, Lace • . 5 per cent, ad val. 10 per cent, ad val., or I at the option of the im- I porter £5 Ss. 8d. per cwt. £ s. d. Cwt. 2 4 " 7 10 per cent, ad val. , or £3 5s . Od. per cent. Cwt. 7 3 " 7 3 and 5 per cent, ad val. Cwt. 10 16 3 12 13 13 2 3 6 6 8 6 6 Hi Rl Cloth Tissue! C| Tissuel Felt oi £ 8. d OJ oj 0I 1 1, 1, u 3D.) 4 11 5 3 10 2 3 11 1 10 6 Free. 4 11 5 3nt. ad val. nt. ad val. nt. ad val. t. ad val. , or on of the im- 58. 8d. per 8. d. ) 2 4 > 7 . ad val. , or )er cent. 3 3 ent. ad val. 10 2 16 3 3 6 12 6 8 13 6 13 6 VARIOUS EUROPEAN TARIFFS. 163 2 lOi (i 2 m G 2 10] 6 G 12 2 6 6 6 6 6 12 2 Hosiery and haberdashery [ A" V""®' ^^^cording to ( kind. Ready-made clothing, new ) ^s the stiifV of which ( chiutly composed. SWITZERLAND. Cloth list Cwt. 1 2| Tissues, unbleached : Common horsecloths and woollen blankets, woollen plush, shag, mousseline-de-laine, unbleached " Tissues and coverlids, bleached, sulpluired, dyed or printed.. . . '* Felt of all kind, and coarse manufactures thereof " " other felt stuffs " Carpets, common, without frinpo or needlework " " others in the piece, or coarsely overcast at the extremi- ties " " made up " Flannel " Tapes and ribbons " Hosiery, haberdashery, and trimmings ** Ready-made clothing and gloves " METALS, UNWROUGHT AND WROUGHT (IRON AND STEEL). GERMANY. Raw iror. of all kinds, and old broken iron Free Hammoed and rolled iron, and bars including shaped, rails for railways, angle and T iron, raw and cement, and cast and refined steel, iron and steel plates, tinne w St Ti Ci In Machh M Arms j Ai Sh Gi N( HOLLAND. Iron, raw, old iron, broken pieces and filings of all sorts, iron cast ill rouj^h blocks or pieces, bar, hoop, rod, sheet, angle, or T iron, galvanized or not, iron wire, rails, chains for rails, cast and wrought water and gas pipes, and iron und sheet wire , Iron wares, cast, forged or rolled (not otherwise enumerated), also anvils 5 per Anchor chains, and capstans for ships 1 per Nails and iron wire ropework Cwt. Instruments, mathematical, surgical, or physical 5 per Tin plates Steel, in bars or sheets Steel wares .. 5 per Small wares 5 per Machinery : — Ploughs, and other ordinary agricultural implements Other machinery for agriculture and manufactures 1 per Cards 1 per Arms and ammunition : — Guns, pistols, swords, sabres, and other war implements, mounted or not, and bullets for guna or pistols .... 5 per Cannon of mixed metal ..Cwt. " of iron " " baUs " Gunpowder " Shot '• BELGIUM. Iron and steel ; — Iron ore and filings ... Free. Anchors, anchor ciir ins, and capstans for ships Free. Free. cent, ad vol. cent, ad val. 7| cent, ad val. Free. Free. cent, ad val. cent, ad val. Free. cent, ad val . cent, ad val. Iron Cai u (I Of Wi Nc Ra Of Ar Sh Til Steel : In Rf W Mi Sf In St £ 8. d. 12 2 1 10 6 2 5 9 Free £ 8. d. 2 Free. Oi 1 Free. Oi 4 0| Free. 18 3 12 2 2 1 10 Free. Free. ree. int ad val. snt ad val. 75 snt ad val. rec ). rec 1 nt. ad val. nt. ad val. ree It. ad val , It. ad val. it. ad val. > 6 4 • 1 1 7; > 4 2i » 1 3. ee. VARIOUS EUROPEAN TARIFFS. Rough cast, and old iron Cwt. Iron and steel hammered, drawn or rolled " Steel, rough cast " Tin plate, not manufactured " Iron and steel wares : — Cast iron, manufactured ' " Wi'ought iron, manufactured " Steel, manufactured " Tin plate, manufactured lOper Cutlery 10 per Instruments, surgical, mathematical, &c Machinery :— Machines and detached pieces thereof : Of cast iron Cwt. Of wrought iron or steel " Of other metals " Arras and ammunition : — Arms Shot 10 per Gunpowder Cwt. Note. — Pig iron, for the manufiicture of machines, utensils, «&c., cast steel and wares thereof, hardened iron for manufacture of screw plates of fire-arms, iron wire, for the manufacture of nails, parts of machinery, unfinished, as fire boxes ior locomotives, boiler bottoms of copper, for sugar refining, copper tubes for locomotive boilers, iron tubes for steamboat boilers, steel springs for railway carriages and rough wheels, tires and axles for locomo- tives are admitted temporarily frte of duty, to be re- exported after completion of manufacture. ITALY. Iron : Cast, pig, or fragments, filings, or dross " manufactured, plain Cwt. " " polished, turned, or ornamented with other metals " " chairs for railways " Of 1st fusion, bars, rods, &c. , any form or size " Wire of less than 7 millimetres in thickness " Note. — Wire of 7 millimetres and more in thickness, how- ever drawn, pays as iron of first fusion. Rails for railways, of iron or steel " Of 2nd fusion, plain " " ornamented with other metals " Anchors, anvils, ploughshares, and coulters " Sheets of 4 millimetres and more in thickness " " of less than 4 millimetres in thickness, and tubes " Tin plates, not manufactured " " manufactured, or with small ornaments of other metals Steel : In bars or fragments " Rolled in sheets or plates " Wire " Manufactured " Springs for carriages, &c " Instruments and tools for mechanics and agriculture " Surgical and mathematical instruments " 155 £ s. d . 2f M : 2i ■ I 23 0| 1 7* 1 7* cent, a I ml ceni Fre .. ad val B. 9J 1 7* 4 lOj Free. cent, atl val. G I Free. 1 7i 1 lOi 3 1 lOA 3 3| 5A 4 8 5 7 2 9 1 lo; 3 9 3 9 6 1 5 7 5 7 9 5 9 6 6 1 3 9 4 0| 156 THE TARIFF HAND-BOOK. Cutlery : 1. Table, pocket, and pen-knives, with handles of whale- bone, horn, fine wood, bone, or common metal, as well as scissors Owt. 2. Knives of all kinds, with handles of ivory, mother-of- pearl, or other fine materials " Machinery : Steam Engines, exclusive of the boilers : Locomotives and marine engines " Fixed engines ...... " Machinery for for agriculture, manufactures, and arts, «fec. " Machinery spinning cotton, linen, thread, &c " Steam boilers, &c., of sheet-iron, cylindrical or spherical... " " " of sheet-iron, tubular " " " of steel, all kinds " Distilling apparatus " Arms and ammunition : Bayonets ... " Barrels, for guns Each '' for pistols " Guns, of legal calibre " " fowling pieces , Each brl. Pistols " Blades of swords and sabres : Gilt or Damascused , Each Common C wt. Sabres and swords, mounted : With guards of steel Each " " of silver " " " of silver, gilt " " " of common metal, plain " ** " of commtm metal, gilt or silvered " Gunpowder, large grained Cwt. " small grained " SWITZERLAND. Iron and steel : Pig and refined (mazbe), old broken iron, and steel in pigs, Ac Cwt. Iron for the construction of machines and ships, including half-round and flat bar-iron, angle and T-iron, rounds of 2| inches (Swiss) and above in diameter, square bars and plates of four inches and above in thickness " Rails fur railways ' * Plates of large size, hammered or rolled, being of at least one line (3 millinifelres) in thickness, for the construc- tion of machines and of ships, and common sheet-iron of the same thickness, weighing at least 1 00 lbs " Iron pipes, called Perkins " Iron or steel, forged, drawn, or rolled, not otherwise enum- erated " Iron and steel wire " Tin-plate and sheet-iron, coppered, zinced, or coated Avith lead " Anchors " Railway chairs, fish-plates, &c " Iron and steel wares : Wares of cast iron, plain, tinned, enamelled or varnished, stoves and heating apparatus of cast iron, detached parts of machines of cast iron, polished, filed, «&c. , or not, and large cast iron statues " £ s. d, Ai I 4 Ai Ai 2 8 Se Pi 3 3 Cu 2 5; Ca 1 u 2 10, In 2 5 3 3 M: 4 lOi Arms a 4 of Ai Gn 9 5 11 3| 1 10 2 9i 1 4 A A it 2 5 8 1 7 4 4| 9i 1 12 6 3 11 1 2 2| 2 2 2 2 1 9 2 1 1 2 i; 9| TABL France Kil Hec Met Gbrman Ton Cen HOLLAN Pon Kilt Ell, Hec Belciiuj Italy :- Kil( Hec Liti Del, Hec Mil Mel M^l SWITZEK Qui Zol £ 8. d, 1 4 2 8 3 3 2 5 1 7l 2 10, 2 5,- 3 3 4 lOA 4 o| 9 5 11 3f 1 10 2 H 1 4 4? 11 4 2 1 5 7 8 4 1 4.1 2 9, 1 12 () 3 11 2| } 2| ) 2| ) ) I • 1 I 1 1 2| 2| 9| 21 It 9? TABLE OF WEIGHTS, MEASURES, AND MONEY. 157 £ B. d. Articles of wrought iron or steel, rough, not polished or var- .,."^«'^®? :••••;•. :•••,• Cwt. 2 lOi Articles ot sheet iron, varnished, enamelled or tinned " 2 lol Articles of wrought iron or steel, painted, polished or var- nished (( Q Q Q Sewing needles and knitting needles of Customs. Re solverf, That it is expedient to provide that in determining thr suitable value of merchandize, there shall be added to ithe cost or the actual wholesale price or fair market value at 'the time of exportation in the principal markets of the coun- I'try iVom whence the same has been imported into Canada, the cost of inland transportation, shipment and trans-ship- ment, with all the expenses included, from the place of j growth, production, or manufacture, whether by land or i \vat(>r, to the vessel in which shipment is made, either in- transitu or direct to Canada. i Resolved, That it is expedient to provide that the Governor Un Council shall from time to time establish such regula- tions, not inconsistent with law, as may be required to secure a just, faithful and impartial appraisal of all goods, wares and merchandize imported into Canada, and just and proper entries of the actual or fair market value thereof, and of the wi.dghl, measures or other quantities thereof, as each lease may require, and such regulations, whether general or jspecial, so made by the Governor in Council, shall have the Ifull force and authority of law, and it shall be the duty of Jthe appraisers of Canada and every of them, and every per- son who shall act as such appraiser, or of the Collector of Customs, as the case may be, by all reasonable ways and jand means in his or their power, to ascertain, estimate and iappraise the true and fair market value and wholesale price, iany invoice or affidavit thereto to the contrary notwithstand- ing, of the merchandize, at the time of exportation and in the ; principal markets of the country whence the same has been j imported into Canada, and the proper weight.s, mi.^asures or \ other quantities, and the fair market value or wholesale price I of every of them, as the case may require. Ilowance )reakage [Canada, iia, glass exceed In an ex- )fficer of Res'lvd, That it is expedient to provide that no refund of ' duty paid shall be allowed, because of any alleged inferi- ' ority or deficienc}'^ in quantity of goods imported and entered, and which have passed into the custody of the importer I under permit of the Collector of Customs ; nor because of the omission in the invoice of any trade discount, or other matter or thing, which might have the effect of reducmgthe value of such goods for duty, unless the same shfiU have been repoited to the Collector of Customs within ten days -^a*^rr*T»i«wf'" ■SWIB of the (late of entry; and the said goods shall hav(^ been t)U] , examined by the said Collector or by an appraiser, or other * proper officer of Customs ; and the proper rate or amount of -r> i? reduction certified by him after such examination; and if .i ' such Collector or proper officer reports that the goods in \ question cannot be identified as those named in the invoice -ni V and entry in question, then and in such case no refund of '^ the duty or any part thereof shall in any case be allowed, p.- ^!^ and all applications lor refund of duty in such cases shall be ■ i / submitted, with the evidence and all particulars, for decision of the Minister of Customs, who may then order payment on finding- the evidence to be sufficient and satisfactory. Resolved, That it is expedient to repeal all Acts and parts- or Schedules of Acts, and all Orders in Council, imposing* any duties of customs upon goods, wares and merchandize, or providing for the exemption of goods, wares and mer- chandize from customs duty, when imported into Canada,; and to make the following provisions in lieu thereof : Resolved, That it is exp(»di loi d half per centum ad valorem ) feadstuff. jBarley, Buckwl Indian c Oats, te: ice, on ye, tei] l^j^heat, ] 'pease, tc lb.«eans, fi ct.puckwh per po Ig hav(^ been j^jbloa, piayor-books, psiihu unci hym)i-])0()ks, live >r, or other por cent." «ri valorem 5 p. ct. amount of -gQ^^jjg^ periodicals and paniphlct.s imported on ; and It throuj^h the Post Office, for every two ounces in e^ goods in weight or fraction thereof, one cent le. per2ozs the invoice gjj_^j|, books, r)ound or in sheets, twenty-live per 3 re undo! ^.^j^^ ^^^^ valorem 25 p. ct. '^' h n h ' |I*^'^^*^'^' lithographed or copper or steel plate bill- ies shall be heads, cheques, receipts, drafts, posters, cards, or decision commt^rcial ])lank forms, labels of every des- 3r payment i ^ription, ad^-ertising pictures or pictorial show actory. cards or bills, thirty per cent, ad valorem 30 p. ct. Advertising pamphlets, one dollar per hundred.. !^l per 100 s and parts j^a,ps and charts, twenty per cent, ad valorew 20 p. ct. 1, imposing j>j.iiit(i(j music, bound or in sheets, six cents per erchandize,; ^^^^^^^ 6c. per lb. es and ^t^^i- V>|g^y-j^g. ^.q^y^^^ thirty per cent, ad valorem to ^f^nii^^* bookbinders' tools and implements, includin ^^^^'- ruling machines, fifteen per cent, ad valorem... , Milliard tables, without pockets, four feet 6 inches ing articles , ^^.^^ ^^^^^ ,^ specific duty of twent-two dol- opposite to j^^.^ .^^^ fifty cents On those of five feet by ten, a specific duty of twenty-five dollars On billiard tables, with pockets, five feet six inches by eleven feet, a specific duty of thirty-five dollars And on those of six feet by twelve, a speci- fic duty ol forty dollars And in addition thereto, ten per cent, ad valorem ; each table to include twelve cues, one set of four balls, with markers, cloths and cases, but no pool balls 10 p Jrass, old and scrap, in bars, bolts and sheets ; in '■ i wire, round or fiat ; on seamless drawn tubing I and on plain and fancy tubing, ten per cent. - lad valorem 10 p. ct. llO c. p. • s-Ij manufactures of brass, not elsewhere speci- ^- , ified, thirty per cent, ad valorem 30 p. ct 20 p. ct.i ' J f 1 ^^ P- ^Headstufs, viz : I Barley, fifteen cents per bushel 16c. p. bush 'Buckwheat, ten cents per bushel 10c. " Indian corn, seven and one-half cents per bushel. 7 Jc. " |Oats, ten cents per bushel 10c. " ice, one cent per pound Ic. per lb. ye, ten cents per bushel 10c. p. bush lb Il/^^^t, fifteen cents per bushel 16c. " * i'ease, ten cents per bushel 10c. " lb. ?eans, fifteen cents per bushel 16c. " ct.puckwheat meal or flour, one-fourth of one cent per pound Jc. per lb J ct. p. lb. 12 cts. 20 p. ct. 25 p. ct. 18 c. p. I. 30 p. ct. 15 p. ct. $2250 25.00 35.00 40.00 ct. 6 c. p. 6 c. p. 12i p. Breatistuff's. — Continued. Coriimeal, forty conts p(»r barrel 40c. per hrl Oatmeal, one-halt cent per pound ^c. per lb. Bye flour, fifty cents per barrel 60c. pe''brl. Wheat flour, fifty cents per barrel 60c. '* Rice and Sapo flour, two cents per pound 2e. per lb. Brick, for building?, twenty per cent, ad valorem... 20 p. ct. Brooms and brushes, twenty-five per cent, ad valorem 2r) p. ct. Butter, four cents per pound 4c. per lb. Candles, tallow, two cents per pound 2g. " Candles, parafine wax, four cents per pound 4c. " All other candles, twenty per cent. aU valorem... 20 p. ct. Carriages, wagons, railway cars and carriaj^es, sleighs, wheelbarrows, and other like articK's, 2) per cent, ad valorem Cement, raw, or in stone from the quarry, per ton of thirteen cubic feet, one dollar Cement, burnt and unground, seven and one-half cents per one hundred pounds Cement, hydraulic, or waterlime, ground, includ- ing barrels, forty cents per barrel Cement, in bulk or in bags, nine cents per bushel.. Cement, Portland or Koraan, twentyj])er cent. advalorum Cheese, three cents per pound Chicory, raw or green, three cents per pound Chicory, or other root or vegetable used as a sub- stitute for coffee, kiln dried, roasted or ground, four cents per pound China and i)orcelain ware, twenty per cent, ad valorem Clocks and parts thereof, thirty-five per cent. ad valorem. Coal, anthracite and bituminous, fifty cents per ton, of two thousand pounds Coal tar and coal pitch, ten per cent, ad valorem Cocoa nuts, one dollar per one hundred Cocoa paste and chocolate, not sweetened, twenty per cent, ad valorem Cocoa paste and other preparations of cocoa con- taining sugar, one cent per pound and twenty- five per cent, advalorem. ... Coffee, green, two cents per pound Coff't'e, roasted or ground, and all imitations of, and substitutes for, three cents per pound Coke, fifty cents per ton of 2000 pounds Copper, Ad and scrap ; in pigs ; in bars, rods, boltsjingots, sheets and sheathing, not planished or coated ; copper wire round or flat, and cop- per seamless drawn tubing, ten per cent. ad valorem 3 ct. p. lb. 50ct. p.ton 25 p. ct. ii^l per ton. 7Jc. per 100 lbs. 40c. p. brl. 9c. p. bus. 20 p. ft. i Set. p. lb. j Set p. lb. } 4ct. p. lb. 20p. ct. 35 p. ct. 50 c. p. ton 10 p. ct. $1 p. 100 10 p. ct. ..40c. per brl < .60c. .60c. .. Jc. per lb. j ..60c. per brl. ' . 2c. per lb. . .. 20 p. ct. I 26 p. rt. * . 4c. per lb. j . 2c, " . 4c. " 20 p. ct. s, u 26 p. ct. . $1 per ton. If ( 7Jc. per . i 100 lbs. . 40c. p. brl. . 9c p. bus. 20 p. ft. Set. p. lb. Set p. lb. 4ct. p. lb. 20p. ct. 85 p. ct. 50 1 c. p. ton 10 p. ct. $1 p. 100 20 p. ct. ct. p lb. 25 p. ct. ct p. lb ct. p. lb. )ct.p.ton lOp. ct. Cordage for ships purposes, ten per cent. tui valorem Cordage, all other, twenty per cent. aU valorem Copper rivetH and burrs, and on all manufactures of copper not elsewhere specified, thirty per cent, rt// valorem Corks, and other manufactures of cork- wood or cork-bark, twenty per cent, ad valorem Cotton, Mnni/far lures, of, viz.: On grey oi unbleached and bleached cottons, sheetinff.^. drills, ducks, cotton or canton-flan- nels, not stained, painted or printed, one cent, per squnre yard, and fifteen ii«>r cent, ad vnlori m On all cotton jeans, denims, drillin<;s, bedtick- ings, giiirih.uns, plaids, cotton or canton-flan- nels, ducks and drills, dyed or colored ; eotton- ades. piintuloon stuffs and "roods oi like description, two cents per sqniire yard, and fil'tecu ]• r cent, ad valorem On all cottc! wadding, batting, batts and warps, carpetw:iv,>s, knitting yarn, hosiery yarn or other cotton yarns under number forty, not bleached, dyed or colored, two cents per pound, and fitteen per cent. «/ vUorem And, if bleached, dyed or colored, three cents per pound, and fifteen per cent, nd valorem ... On cotton warp, on beams, one cent per yard, and filteen ])er cent, ad valorem On cotton seamless bags, two cents per pound, and Hit een per cent, ad valor>m On cotton shirts and drawers woven or made on frames, and on all cotton hosiery, thirty per cent, ad valorem On cotton sewing thread, on spools, twenty per cent, (id luiliirem On cotton in hanks, twelve and a half per cent. ad valorem On all clothinjr made of cotton, or of which cotton is the component part of chief value, including' corsets, thirty per cent ad valorem On all miinufactures of cotton not elsewhere specified, twenty per cent ad valorem Drain-tile, and drain pipes and sewer pipes, glazed or uniilazed, twenty per cent, nd valorem Earthenware and stoneware, brown or colored, and Kockingham ware, twenty-five per cent. ad vnhnt»i Earthenware. white granite or ironstone ware,and "C.C," or cream colored ware, thirty percent. ad valorem «iSf'*«*^''''"^pW*''" 10 p. ct. 20 p. ct. 80 p. ct. 20 p. ct. Ic. p.s.yd. 16 p. ct. J . 2c.p.8.yd. ' 16 p. ct. ] ! 2c. p. lb., f' 16 p. ct, 3 c. p. 'b. l)p«.t let. p yd., 15 p. ct. 2ct.p. lb., 15 p. ct. 30 p. ct. 20 p. ct. 12^ p. ct. 30 p. ct. 20 p. ct. 20 p. ct. 25 p. ct. 30 p, ct. 8 Essences, viz : Of Jippl«% pear, pino-applo, rasp- berry, strawberry, vanilla, and other fruits, one dollar and ninety cents per Imperial gallon,and twenty per cent, ad valorem Essential oils for mam; facturin*,' purposes, twenty per cent, ad valorem. Excelsior for upholsterers use, twenty per cent. ad valorem Feathers, ostrich and vulture, undressed, fifteen per cent .ii-nd dressed twenty-live per cent, ad valorem,... Fire-biick or tiles for lining stoves and furr.aces, twenty per cent, ad valorem Fish, Iresh, salted or smoked, except fish free of duty, as provided by the Treaty of "Washing- ton, one cent per pound Flax, fibre, scutched, one cent pt^r nound " hackled, two cents per pound Flax, tow of, scutched or green, one-half cent per pound... Flax seed ten cents per bushel Fruit, dried, viz. : Apples, currants, datea, figs, plums, prun( .'3, raisins, and all other not else- where specified, one cent pi^r pound 1.90 pel ' Imp.gal., 20 p. ct. 20 p. ct. 20 p. ct. ir> p. ct. 25 p. ct. 20 p. ct. 1 ct. p. lb. 1 ct. p lb. 2 ct. p. lb. l; i t. p. lb. lOc.p. bush. 1 ct. p. lb. |i I Fruit, green, viz. : Apples forty cents per barrel 40 c. p. brl. Blackberries, goosebemes, raspberries and strawberries, two certs per quart 2 ct p. qt Cherries and currants, one cent, per quart 1 ct. p. qt. Cranberries, plums and quinces, thirty cents per bushel '60 c. p. bush Grapes, one cent per pound 1 c. p. lb. Peaches, forty cents per bushel 40 c. p. bush Oranges and lemons, twe}ity per cent, ad valorem 20 p. ct. Fruits in air tight cans, including cans, three cents per pound, if sweetened... 3 ct. p. lb And two cents per pound, if not sweetened.. 2 ct. p. lb. Fruits, preserved in brandy or other spirits, one ) 1.90 per dollar and ninety cents per Imperial gallon... ) Im. gal. Furs, viz : Fur skins dressed, fifteen per cent, ad valorem. 15 p. ct. Caps, hats, mutfs, tippets, capes, coats, cloaks and other inanufactures of fur, twenty-five per cent, ad valorem 25 p. ct. Furniture, house, cabinet orofiice, thirty-five jier cent ad valorem 35 p. ct. 1.90 pel • Imp.gal., 20 p. ct. 20 p. ct. 20 p. ct. ir>p. ,t. 25 p. ct. 20 p. ct. 1 ct. p. lb. 1 ct. p lb. 2 ct. p. lb. h < t. p. lb. '>c.p. bush. ct. p. lb. Oc.p.brl. ct p. qt ct. p. qt. 3. p. bush c. p. lb. 3. p. bush 20 p. ct. ct. p. lb ct.p. lb. .90 per Im. gal. •5 p. ct. ?5 p. ct. !5 p. ct. I 9 Gras, coal oil or kerosene fixtures or parts thereof, thirty per cvnt. ad valurem 30 p ct. Glass and Manufactures of, viz.: On carboys jind demijohns, on pressed bottles, flasks and phials of every description, on tele- graph and lightning-rod insulators, and on fruit jars and glass balls, thirty per cent, ad valorem 30 per cent. On lamp and gas-light shades, lamps and lamp- chimneys, globes for lanterns, lamps and gas- lights, thirty per cent, ad valorem 30 percent. On ornamental, figured and enamelled stained glass, stained, tinted, painted and vitrified glass and stained glass windows ; figured, enamelled and obscured white glass ; thirty per cent, ad valorem 30 percent. On (common and colorless window glass, and on colored glass, not figured, painted, enam- elled or engraved, twenty per cent, ad valorem 20 p. ct. On all other glass and manufactures of glass, not herein otherwise provided for, twenty per cent, rtrf vrt/orew 20 p. ct. Gunpowder and other Explosives, viz.: f.' Onjg-un, rille and sporting powder, in kegs, half- kegs or quarter kegs, and other similar pack- ages, five cents i)er pound 5c. per lb. On cannon and musket P'^wder in kegs and bar- rels, i'our ci'nts per pound 4c. per lb. On canister powder, in pound and half-pound tins, fifteen cents per pound l^rperlb. On blasting and mining powder, three cents per pound 8c per lb. On giant jiowder, dualin,dynamite and other ex- plosives in which nitro-glycerinc is a consti- ) 5c per lb. tuent part, five cents per pound and twenty [ and per cent. «ri valorem ) 20 p. ct. On nitro-glycerine, ten cents per pound and | lOcper^lb ' twenty jx'r cent, ad valorem \ 20 p ct. Gutta-percha, manufactures of, twenty-five yn'V cent, ad valoiem 25 p. ct Hair, curled, twenty per cent, advalorem 20 j) Honey, b(»»\s, in the comb or otherwise, three cents I>er pound 3c p. Hops, six cents per pound tic p. lb. India rul)ber,viz : boots and shoes and other manu- factures of, tw nty-five per cent, ad valorem.... 25 p. ct. -IT. t-'-V- t 10 I!' ' : i: ' Iron and manufactures of, viz. : Pig, two dollars per ton |2 per ton Old and scrap, two dollars per ton $2 per ton In slabs, blooms, loops or billets, twelve and one half per cent, ad valorem 12J p. ct. In bars, rolled or hammered, including flats, rounds and squares, band and hoop ; sheet, smoothed or polished, coated or galvanized, and commonor black ; boiler and other plate ; Canada plates or squares, nail and spike rods, and all other iron not otherwise provided for, seventeen and one half per cent, ad valorem.. 1*7^ p. ct. On rolled, round, wire rods in coils, under half an inch in diameter, ten per cent, ad valorem 10 p. ct. On iron rails or railway bars for railways or tramways, fifteen per cent, ad valorem 15 p. ct. On railway fish-plates, frogs, frog-points, chairs and finger-bars, seventeen and ^a half per cent, ad valorem 1*7^ p. ct. On tin plates, ten per cent, ad valorem 10 p. ct. On iron and steel wire, not over number 1 8 wire gauge, twenty-five per cent, ad valorem 25 p. ct. On castings in the rough, twenty per cent. ad valorem 20 p. ct. On stoves and other finished castings, twenty- five per cent, nd valorem 25 p. ct. On car wheels, twenty-five per cent, ad valorem 26 p. ct. On mill irons and mill cranks, and on wrought ibrgings lor mills and locomotives, or parts th<'reof, weighing 25 pounds or more, twenty per cent, ad valorem. 20 p. ct. On locomotive engin«'sand on stationary fire or other steain engines and boilers, and on other machinery composed of iron, or of which iron is the coniponeiit part ot chief value, twenty- live per cen t. ad valorem On loeomotivc tires of steel or Bessemer steel m the rough, ten per cent, ad valorem On seamless drawn boiler tubing, ten p' ■ cent. ad valorem On bedstt u'ls and other iron furniture and orna- mental iron work, twenty-live per cent, ad valorem , , On tinned, glaz< d, or enamelled hollowwareof oast or wrought iron, Iwenty-five percent, ad valorem , On haTdware,vij'. : builders, cabinetmakers, up- holsters, can;. ;i, .'-makers, saddlers.and uncb'r- takers, iin'ludiiig colliii trimmings of metal, thirty per cent, ad valorrm 30 p."ct. 25 p. ct. 10 P- ct. 10 P- ct. 25 P- ct. 25 P- ct. u I On bolts, nuts, washers, and rivets, thirty per cent, ad valorem 30 p. ct. On tacks, brads, and sprigs, thirty per cent, ad valorem 30 p. ct. On horse-shoes and horse-.shoe nails, thirty per cent, ad valorem 30 p. ct. On iron wire nails, called " Points de Paris," thirty per cent, ad valorem 30 p. ct. On iron and steel screws, commonly called "woods crews," thirty five per cont.ad valorem 85 p. ct. On scales, balances and weighing beams, thirty percent, ad valorem 30 p. ct. On chain cables over half an inch in diameter, whether shackled or swivelled or not, five per cent, ad valorem 5 p. ct. On nails and spikes, wrought and pres.sed, ) , i. „ lu whether galvanized or not, three-lburths of a [ i/) „/ cent per pound, and ten percent ad valorem. ) 1 • • On nails and spikes cut, half a cent per pound ) ^ ct. p. lb. and ten pei cent, ad valorem ) 10 p, ct. On composition nails and spikes and sheathing nails, twe;ity per centum ad valorem 20 p. ct. On sewing machines, whole, or on head-^ ^r J -o -u p\rts of heads, two dollars each, and in addi- > ^^r. ! tic n thereto twenty per cent a'l' valorem \ " ^' On jewelry and other manufactures of gold and and silver, and on watches twenty pc-r cent. ad valorem 20 p. ct. On jute manufactures twenty per cent, ad valorem 20 p. ct. On lard, tried or rendered, two cents per pound 2 ct. p. lb. On lard, iintried, one and a-half cents per pound 1^ ct plb. On lead, old and scrap, and on pigs, bars, blocks and sheets, tini per cent ad valorem 10 p. ct. On lead pii^e, twenty ])er cent, ud valorem 20. p ct. On lead shot, and on all manufactures of lead, not otherwise specified, twenty-five per cent, ad valorem , 25 p. ct, Leather board, three cents per pound 3 cts. p. lb. On boot and shoe count<'rs made from leather board, half a cent ]>er pair | ct. p. pr. Leather, sole, tanned, but rough or undressed, ten I>'r Cent, ad valorem 10 p. ct. On morocco skins, tanntnl, but rouirh or undressed, 10 per cent ad valorem 10 p. ct. On sole leather and bel'ing leather, tanned, but not waxed, and on all upper leather, fifteen per cent, rtrf vtlorem 15 p. ct. On leather as above, dressed and waxed, twenty per ci-nt. ad valorem 20 p. ct. On japanned, patent or enamelled leather, twenty percent, ad valorem 20 p. ct. On all other leather and skins, tanned, not else- where specified, twenty per cent, ad valorem 20 p. ct. On boots and shoes end other manufactures of leather, and on leather belting, twenty-five per cem ad valorem 25 p. ct. Lithographic stones, not engroved, twenty per cent ad valor'm 20 p. ct, Machine card clothing, twenty-five per cent. ad valorem 25 ;). ct. Malt, two cents per pound 2 cts. p. lb. Marbl : in blocks from the quarry, in the rough, or saw n on two sides only, and not specially shapeu, containing 15 cubic feet or over, ten percent, ad valorem 10 p. ct. Sla^s sawn on not more tha/i two sides, fifteen percent, ad valorem 15 p. ct. Marble blocks and slabs, sawn on more than two sides, twenty per cent, ad valorem 20 p. ct. On finished marble and on all manufactures of ma/ble, noi; elsewhere specified, twenty-five perjcent. flr/ valorem 25 p. ct. On meats, fresh or salted, on actual weight as re- ceived in Canada (except bacon and hams), one cent per pound 1 ct. p. lb. On bacon and hams, dried or s^noked, two cents per pound 2 cts. p. lb. On other meats not specified, two cents per pound 2 cts. p lb. Mustard seed, unground, fifteen por cent, ad valorem 1'^ p. ct. Mustard ground, twenty-five per ce>it. aa valorem', 25 j). ct. Nuts of all kinds, except cocoa nuts, twenty per cent, ad valorem 20 p. ct, Ochres, dry, ground or ungi-ound, washed or un- washed, not calcined, ten per cent, ad valorem 10 p. ct. Oils, coal and kerosene, distilled, purified or re- fined, naphtha, bejizole and petroleum, pro- ducts of petroleum, coal, shale and lignite, not elsewhere specified, six cents per wine gallon fJ cts. p. gal. Carbolic or heavy oil used in making wooden block pavement, for treating wood for build- ing and railway ties, ten per cent, ad valorem.. 10 p. ct. Cod liver, medicated, twenty per cent, ad valorem 20 p. ct. Oil, lard, twenty per cent, ad valorem 20 p. ct. Linseed or 11 ix-jseed, raw or boiled, twenty- five per cent, ad valorem 25 p. ct. Neatsfoot, twenty per cent, ad valorem 20 p. ct. Olive or Salad, twenty per cent, ad valorem 20 p. ct. Sesame seed, twenty per cent, ad valorem 20 p. ct. Sp«'rm, twenty per cent, ad valorem 20 p. ot. 13 Oil Cloth for floors, stamped, painted or printed, twenty five per cent, nd valorem 25 p. ct. Opium, drug, twenty per cent, ad valorem 20 p. ct. Opium, prepared /or smoking, and all prepara- tions of opium five dollars per pound $5 per lb. Organs, Cabinet, viz. : — On Reed Organs having not more than two sets of reeds, a specific duty of ten dollars ; having over two and. not over four sets of reeds, fifteen dollars ; having , over four and not over six sets of n-eds, twenty dollars ; having over six sets of reeds, thirty dollars ; and in addition thereto, ten per cent ad va'orem on the fair market value thereof 10 p. ct. Paintings, drawings, engravings and prints, twenty per cent, ac? valorem 20 p. ct. Paints and colors, not elsewhere specified, twenty per cent. MG? valorem 20 p. ct. Paper puli>, for paper-makers, ten per cent, ad valorem 10 p. ct. Paper hangings, or wall paper, thirty per cent. ad valorem 30 p. ct. Paper of all kinds, not elsewhere specified, twenty per cent, ad valorem 20 p. ct. Envelopes, and all manufactures ol' paper, not otherwise specified, twenty-five per cent. ad valorem 25 p. ct. Union collar cloth paper, in sheets,, not shapen, ten per cent, ad valorem 10 p. ct Mill board and strav.^ board, ten per cent. ad valorem 10 p. ct. Paper collars, cuffs and shirt fronts, twenty-five yei' emit, ad valorem 25 p. ct. Perfumery, imiuding Toilet Preparations viz. : Hair oils, tooth and other powders and washes, pomatums, pastes, and all other perfumed preparations used for the hair,mouthor skin, thirty per ce.it. ad valorem 30 p ct. Phosphor bronze, in blocks, bars, sheets and "wnre, ten per cent, ad valorem 10 p. ct. Pianofortes, viz. : On all s([uare pianofortes, whether round cor- nered or not, not ove^- seven c "tares, twenty- five dollars ; on all other square pianofortes, thirty dollars ; on upright pianofortes, thirty dollars ; on concert, semi-concert or parlor grand jUanofortes. fifty dollars ; and in addi- tion (hereto, leii per cent, ad valorem 10 p. ct. 14 rit(h|(coal) and coal tar, ten per cent, ad valorem... 10 p. ct Plants, viz.: fruit, shade, lawn and ornamental trees, shrubs and plants, twenty per cent, ad valorem 20 p. ct. Plaster of Paris, ground, calcined or manu- factured, tw*^nty per cent ad vaforem 20 p. ct. lilleotro-plated w^are and gilt ware of all kinds, thirty per cent, ad valorem 30 p. ct. Plates engraved on wood and on steel or other metal, twenty per cent, ad valorem 20 p. ct. Playing cards, thirty per cent, ad valorem 80 p. ct. Plumbago, ten per cent, ad valorem, and on all 10 p. ct. manufactures of plumbago, twenty per cent. ad valorem 20 p. ct. Pomades, French or flower odors preserved in fat or oil for the purpose of conserving the odors of flowers which do not bear the heat of distillation, when imported in tins of not less than ten pounds each, fifteen per cent, ad val- orem 16 p. ct. Printing i)resses of all kinds, fifteen per cent, ad valorem 15 p. ct. Proprietary medicines, commonly called patent medicines, or any medicine or preparation of which the recipe is kept secret, or the ingre- dients wh'jreot are kept secret, recommended by advertisement, bill or label, for the relief of any disorder or ailment, in liquid form, fifty oO p. ct. per cent.; and all other, twenty five per cent. ad valorem 2;") p. ct. Pumice ston«^ ground or powdered, twenty per cent, ad valor m 20 p. ct. Putty, twenty live per cent, nd valorem 25 p. ct. Qui]' , twenty per (xmt. ad valorem 20 p. ct. Quinine, sulphate of, twenty percent ad valorem 20 p. ct. Salt (except salt imported from the United King- dom or any British possesf-^ion, or imported for the use of the Sea or Gulf Fisheries, w^hich shall be free of duty) in bulk, eight cent^ pnr * c. pr.lOO one hundred pounds ; in bags, barrels and other ])ackages, twelve cents per one hundred ponnds 12c.pr.l00 Saltpetre, twenty per er cent, ad valorem ad val. On champagne, and all other sparkling wines in bottles, containing each not more than a quart It and more than one pint, three dollars per |3 p, d'z dozen bottles; containing not more than a $1.50. p. pint each and more than one half-pint, one dollar dox. and fifty cents per dozen bottles ; containing one half-pint each or less, seventy-five cents 75c. p. d. per dozen bottles. Bottles containing more than one quart each shall pay in addition to three dollars per dozen bottles, at the rate of $1.50 per one dollar and fifty cents per Imperial gallon gal. for on the quantity in excess of one quart per over 1 qt. bottle p. b't'le, In addition to the above specific duty on spark- ling winef. there shall be an ad valorem duty of 30 p. ct. thirty per cent ad val. But any liquors imported under the name of wine, and containing more than forty per cent, of spirits of the strength of proof by Syke's hydrometer, shall be rated for duty as unenumerated spirits. Stationery of all kinds, not elsewhere specified, twenty per cent, arf volorem 20 p. ct. per ;al. 5er fal. ct. aL Steel and Manufactures of, viz. : — On steel in ingots, bars, sheets and coils, ten per cent, ad valorem 10 p. ct. On shovels, spades, hoes, hay, manure and pota- toe forks, rakes and rake teeth, carpenters, coopers, cabinet-makers and all other mecha- rics tools, edge tools of every description, including axes, scythes, and saws of all kinds, and on steel skates, thirty per cent. ad valorem 30 p ct. On cutlery ; on firearms, viz, : muskets, rifles, pistols and shot guns, and on all manufac- tures of steel and of iron and steel, not^^ elsewhere specified, twenty perjcent. ad valorem 20 p. ct. On knife blades or knife blanks, in the rough, unhandled, for use by electro-platers, ten percent ad valorem 10 p. ct. Stereotypes and electrotypes of standard books, ten per cent, ac? valorem 10 p. ct. Stereotypes and electrotypes for commercial blanks and advertisements, twenty per cent, ad valorem.. 20 p. ct. Stone, viz. : rough freestone, sandstone, and all other building stone except marble, one dollar per ton of thirteen cubic feet $1 per ton Water-lime stone or cement stone, one dollar per ton $1 per ton G-rindstones, in the rough, one dollar and fifty cents per ton $1.50p.ton /« u On dressed freestone, and all other building stone, except marble, and on all manufactures of stone or granite, twenty per cent, ad valorem 20 p. ct. Sufrars, Syrups and Molasses : On all sugar above number 14, Dutch Standard ) j ^ p lb. in color, one cent per pound and thirty-five > gg JJ' ^^ per cent, ad valorem ) On sugar equal to number 9, and not above . number 14, Dutch Standard, three-fourths of/ .?c. p. lb. a cent per pound, and thirty per cent, ad i 30 p. ct. valorem On sugar below number 9, Dutch Standard, half ) , j^^ a cent per pound, and thirty per cent, at/ > 39 p ^t valorem ) Provided that the ad valorem duty shall be levied and collected on sugar and melado when import- ed direct from the county of growth and produc- tion, upon the fair market value thereof at the place of purchase, without any addition for the cost of hogsheads or other packages, or other charges and expenses prior to shipment, anything contained in section 34 of the Act 40th Victoria, chap. 10, to the contrary notwithstanding. , On syrups, cane juice, refined syrup, sugar-house . syrup, syrup of sugar, syrup of molasses, or / f c. p. lb. sorghum, five-eighths of one cent per pound and ^ 30 p. ct. thirty per cent, ad valorem ' On melado, concentrated melado, concentrated . cane juice, concentrated molasses, concentrated / f c. p. lb, beet root juice, and concrete,three-eighths of one i 30 p. ct. cent per pound, and thirty per cent, ad valorem " Molasses, if used for refining, clarifying or recti- fying purposes, or for the manufacture of sugar, when imported direct from the country of growth and production, twenty-five per cent. ad valorem • 25 per c. And for the same purposes when not imported direct from the country of growth and pro- duction, thirty per cent, ad valorem 30 per c. Molasses, when not so used, when imported direct from the country of growth and pro- duction, fifteen per cent, ad valorem 15 per c. And when not imported direct from the country of growth and production, twenty per cent ad valorem •• 2(J per c. Sugar candy, brown or white, and confectionery, ( 1 c. p. lb. one cent per pound and thirty five per cent. < and 35 ad valorem ( per c. Glucose or grape sugar to be classed and rated for duty as sugar according to grade by Tk-.-.4-rtV. SJfoTirlarrl ill P.olor. 20 p. ct. Ic. 35 P- P- lb. ct. 30 P- P- lb. ct. 30 P- P- lb. ct. |c. p. lb. 30 p. ct. f 0. p. lb, 30 p. ct. 25 per c. | ■ - 30 per c. 15 per c. : 2U per c. 1 c. p. lb. and 35 per c. 1» G-lucose syrup, thirty-five per cent, ad valorem.... 35 per c. Tallow, one cont por pound , 1 c. per lb. Tea, viz. : On all IjIhcJ; ton, two cents per pound, i 2 c. p. lb. and ten per cent, ad valorem \ & 10 p. c. And on all green and Japan tea, three cents per ( 3 c. p. lb, pound, and ten per cent, ad valorem | & 10 p. c. Tin, in blocks, pigs, bars, plates and sheets, ten j)er cent, ad valorem 10 per c. Tinware, stamped and Japanned ware, and on all manufactures of tin not elsewhere specified, twenty five per cent, ad valorem 25 per o. Tobacco manufactured, and snuff, twenty ( 25c . p.lb. five cents per pound, and in addition thereto, < and 12^ twelve and a-hall per cent, ad valorem ( P^'r cent. On cigars and cigarettes, fifty cents per pound, j 50 c. p.lb. and twenty i^er cent, ad valorem ( &20p. c. Turpentine, spirits of, twenty per cent, ad valorem 20 per c. Trunks, satchels, valises and carpet bags,twenty- five per cent, ad val'irem 25 por c. Type, for printing, twenty per cent, ad valorem.... 20 per c. Type metal, ten per cent, ad valorem 10 per c. Varnish, not elsewhere specified, twenty cents ( 20 c. per per Imperial gallon, and twenty per cent. - ^^ >> /a % :^ s""^ o '/ S Photographic Sciences Corporation iV ^\^ ^^ :\ \ 23 WEST MAIN STREET WEBSTER, N.Y. 14580 (7)6) 872-4S03 6^ '^ 4io r / 1 1 I i f • 20 Wool and Woltens. — Continued, wool, worsted, the hair of the Alpaca goat, or other like animals, viz : shawls, blankets, and flannels of every description, cloths, doeskins, cassimeres,tweeds, coatings, oveTCoatings,cloak- ings, felt cloth of every description, horse-collar cloth, yarnk, nittingyarn, fingering yam,worst- ed yam, under number 30, knitted goods, viz. : shirts, drawers, and hosiery of every description, seven and a half cents per pound, and in addi- tion thereto, twenty per cent, ad valorem On clothing ready made, and wearing apparel of every description composed wholly or in part of wool, worsted, the hair of the Alpaca, goat, or other like animals, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, except knit goods, ten cents ) per pound, and in adition thereto twenty-five > percent, ad valorem ) On all manufactures, composed wholly or in part of wool, worsted, the hair of the Alpaca, goat, or other like animals, not herein otherwise pro- vided for, twenty per cent, ad valorem On treble ingrain, three-ply and two-ply carpets composed wholly of wool, ten cents per square yard, and in addition thereto twenty per cent. ad valorem On two-ply and three-ply ingrain carpets, of which the warp is composed wholly of cotton, or other material than wool, worsted, the hair . of the Alpaca, goat, or other like animal, five cents per square yard, and in addition thereto, twenty per cent, ad valorem Whips, twenty-five per cent, ad valorem "Wire, of brass and copper, ten per cent, ad valorem Wire cloth, of brass and copper, twenty per cent, ad valorem Zinc, in pigs, blocks and sheets, ten per cent. ad valorem Zinc, seamless drawn tubing, ten per cent, ad valorem Zinc, manufactures of zinc, not elsewhere speci- fied, twenty-five per cent, ad valorem 7i c.p. lb. 20 p. ct. 10 c.p. lb. 25 p. ct. 20 p. ct. 10 cts. p. sq. yd. and 20 p. ct. 5 cts. p. sq. yd. and 20 p. ct. 25 p. ct. 10 p. ct. 20 p. ct, 10 p. ct. 10 p. ct. 25 p. ct. On all goods not enumerated in this Act or any other Act as charged with any duty of Customs and not declared free of duty by this Act or some unrepealed Act or provision, shall be charged with a duty of twenty per cent, ad valorem, when imported into Canada, or taken out of ware- house for consumption therein. 21 at, or , and ikins, loak- :ollar rorst- viz. : ►tion, ) ^. ,, ^_ i 20 p. ct. ei'o'f irtof it, or nred 3s, or ;ents ) -^ ,, -five f IJf P- 1^- i 26 p. ct. part ?oat, pro- 20p. ct. •pets [ 10 cts. p. uare J sq. yd. ;ent. ' and 20 p. ct. , of ton, 6 cts. p. hair. sq. yd. five j and 20 reto, I p. ct. 25 p. ct. ad • • • per Bnt. ad • • • eci- 10 p. ct. 20 p. ct, 10 p. ct. 10 p. ct. 26 p. ct. any other Act declared free or provision, per cent, ad out of ware- Resofved, That it is expedient to provide that the follow- ing goods shall be exempt from duty when imported into Canada:— Agaric. Agates, unmanufactured. Alkanet root. Aloes. Aluminium. Alum. Ambergris. Ammonia, crude. Aniline dyes. Aniline oil, crude. Aniline salts. 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 be first given in accordance with regulations to be pre- scribed by the Minister of Customs, with the condition that the full duty to which such animals would otherwise be liable shall be paid in case of their sale in Canada, or if not re-exported within the time speci- fied in such bond. Animals for the improvement of stock under regulations to be made by the Treasury Board, and approved by the Governor in Council. Annate, liquid or solid. Annate seed. Anchors. Antimony. Ashes, pot, pearl and soda. Apparel, wearing, and other personal and household efiects, not merchandize, of British subjects dying abroad, but domiciled in Canada. Argol dust. Argols, crude. Arsenic. Arseniate of Aniline. Articles for the use of the Governor General. Articles lor the use of foreign Consuls General Army and Navp, for the use of , — Arms. Clothing. Musical instruments for bands. Military stores and munitions of war. Bamboo-reeds, not further manufactured than cut into suitable lengths for walking sticks or canes, or for ■ticks for umbrellas, parasols or sunshades. 22 Bamboos, unmannfactured. Barrels, of Canadian manufacture, exported filled with domestic petroleum and returned empty, under such regulations as the Minister of Customs may prescribe. Barilla. Bells, for churches. Berries for dyeing, or used for composing dyes. Bismuth. Bolting cloths. Bones, crude and not manufactured, burned, calcined. ground, or steamed. Bone-dust, and bone-ash, for manufacture of phosphates and fertilizers. Borax. Botany, specimens of. Bristles. Brimstone, in roll or flour. Brim-moulds, for gold beaters. Bromine. Broom corn. Buchu-leaves. Bullion, gold and silver. Burgundy pitch. Burr-stones in blocks, rough or unmanufactured, and not bound up into millstones. Bichromate of potash. Carriages of travellers and carriages laden with mer- chandize and not to include circus troops nor hawkers. Under regulations to be prescribed by the Minister of Customs. Cabinets of coins, medals and all other collections of antiquities. Casts as models for the use of schools of design. Cornelian, unmanufactured. Canvas for manufacture of floor oil-cloth, not less than forty-tive inches wide, and not pressed nor calendered. Caoutchouc, unmanufactured. Cat-gut strings, or gut cord for musical instruments. Cat-gut or whip-gut, unmanufactured. Chalk and clifl-stone, unmanufactured. Chamomile flowers. Citrous and rinds of, in brine for candying. Clays. Clothing, donations of, for charitable purposes. Cobalt, ore of Cochineal. Cocoa, bean, shell and nibs. Coins, gold and silver,. except United States silver coin. Communion plate. Coir and coir yarn. Colcothar, dry or oxide of iron. Riled with inder such T prescribe. )6. I, calcined, phosphates ured, and 7iih. mer- hawkers. inister of ections of 38 Gonium cicuta, or hemlock, seed and leaf, Cotton waste, and cotton wool. Cork-wood or cork-bark, unmanufactured, Colors, viz. : — Bichromate of potash, blue black, Chinese blue, Castille lakes, scarlet and marone in pulp, Paris green, Prussian blue, satin and fine washed white, ultra marine, umber, raw, Diamonds, unset, including black diamonds for borers. Diamond dust or bort. Dragon's blood. ^ Duck, for belting and hose. Dyeing or tanning articles in a crude state, used in dye- ing or tanning, not elsewhere specified. Earths. Eggs. Emery. Esparto, or Spanish grass, and other grasses and pulp of, for the manufacture of paper. Extract of logwood. Felt, adhesive, for sheathing vessels. Fire clay. Fibre, Mexican. Fibre, vegetable, for manufacturing purposes. Fibrilla. Fish-bait. Fish-oil and fish of all kinds, the produce of the fisher- ies of the United States, (except fish of the inland lakes and of the rivers falling into them, and fish preserved in oil.) ess than endered. ants. er coin. Fish-hooks, nets and seines, and lines and twines for the use of the fisheries, but not to include sporting fishing tackle or hooks with flies or trolling spoons. Fur-skins, of all kinds, not dressed in any manner. Fint, flints and ground flint stones. Folise digitalis. Fossils. Gentian root. Ginseng root, Gx>ldbeaters' moulds, and Goldbeaters' skins. Grease and grease scrap, for manufacture of soap only. Gravels. Guano, and other animal and vegetable manures. Gums, amber, Arabic, Australian, Britich, copal, damar, mastic, sandarac, shellac and tragacanth, Gunny cloth and gunny bags. Gut and worm gut, manufactured or unmanufactured, for whip and other cord. III i ' 24 Ghitta-percha, crude. G-ypsnm (sulphate of lime.) Hair, alpaca, angola, buffalo and bison, camels, goat, hog, horse, and human, cleaned or uncleaned, but not curled or otherwise manufactured. Hemlock bark. Hemp, undressed. Hides, raw or uncured, whether dry salted or pickled. Hoofs, horns and homtips. Hyoscyamus, or henbane leaf. Ice. India-rubber, unmanufactured. Indian hemp, (crude drug). Indigo. IriB, orris root. Isinglass, or fish-fflue. Istle, or tampico fiber. Ivory and ivory nuts, unmanufactured. Ivory veneers, sawn only not planed or polished. Iron, masts for ships, or parts of. Iron cables, chain over one half of an inch, shackled or Bwiveled or not. Jalap root. Junk, old. Jute-butts. Jute. Kelp. Kryolite. Lac, dye, crude, seed, button, stick and shell. Lava, unmanufactured. Leeches. Licorice root. ' Litharge. Litmus and all lichens, prepared and not prepared. Lemons and rinds of, in brine, for candying. Logs and round unmanufactured timber, not elsewhere provided for. Lumber, plank and boards, sawn, of boxwood, cherry, chestnut, hickory, mohogany, oak, pitch-pine, rose< wood, sandalwood, walnut, Spanish cedar, and white- wood, not shaped, planed or otherwise manufactured. Locomotives and railway passenger baggi^e and freight cars, being the property of railway companies in the United States, running upon any line of road crossing the frontier, so long as Canadian locomotives and can are admitted free under similar circumstances in the United States, under regulations to be prescribed by the Minister of Oustoms. Is, goat, hog, ed, but not or pickled. shed, shackled or pared. ; elsewhere od, cherry, ■pine, rose* and white* infactured. BOid freight lies in the ,d crossing )8 and cars ces in the scribed hj 25 Madder and munjpet, or Indian madder, ground or pro- pared, and all extracts ofi Manilla grass. Menageries, horses, eattle, carriages and harnesses of, under regulations to be prescribed by the Minister of Customs. Medals, of gold, silver or copper. Meerschaum, crude or raw. - Mica and mica waste. Mineralogy, specimens of. Models ot inventions and other improvements in the arts, but no article or articles shall be deemed a model or improvement which can be fitted for use. Moss, Iceland and other mosses, crude. Moss, seaweed and all other vegetable substances used for beds and mat trasses, in their natural state, or only cleaned. Machinery for worsted and cotton mills ; of kinds while not manufactured in Canada. Nitrate of soda, or ? jlli:! 2d Ba^H, of cotton, linen, jute and hemp, paper waste or Clippings, and waste of any kind, At only for manu- facture of paper. Rattans and reeds, unmanufactured. Kennet, raw or prepared. Rosin. Rhubarb root. 1/ ! •I i cocoon, not being in manufacture any Salt, coarse, imported from the United Kingdom or any British possession, or imported for the use of the sea or gulf fisheries. Saffron and satHower, and extract of. iSaHron-cake. 8al amonia. Sal soda. Sand Sea-weed, not elsewhere specifie'd. Sea grass. Senna, in leaves. Silex, or cry.stalized quartz. Silk, raw, or as reeled from the doubled, twisted, or advanced way, silk cocoons and silk waste. Skins, undressed, dried, salted or pickled. Soda ash. Soda, caustic. Soda, silicate of Settlers Effects, viz.: — Wearing apparel, household furniture, professional books, implements and tools of trade, occupation or employment, which the settler has had in actual use for at least six months before removal to Canada, not to include machinery or live stock, or other articles imported for use in any manufacturing establishment, or for sale. Provided that any duti- able article entered as Settlers' Effects, shall not be sold or otherwise disposed of without payment of duty until after two years actual use in Canada. Sulphur, in roll or flour. Tails, undressed. Tampico, white and black. Tanner's bark. Tar (pine). Terra-alba, aluminous. Terra-japonica. Teasels. Tobacco, unmanufactured,for Excise purposes, under con- ditions of Act 81 Vic, c. 51. Tortoise and other shells, unmanufactured. HHMi mmm papt'v vvaute or only for manu- .iugdorn or any ho use of the 311, not being anufacture any 1. re, professional ade, occupation s had in actual oval to Canada, stock, or other manufacturing that any duti- ts, shall not be out payment of in Canada. 27 Travellers' baggage, under regulations to be prescribed by the Minister of Customs. Turmeric. Turpentine, raw or crude. Turtles. Tree-nails. Vitriol, blue. Veneers of wood and ivory, sawn only. Verdigris, or sub-acetate of copper, dry. Vegetable fibres, natural, not produced by any mechanical process. *Whiting or whitening. Whalebone, unmanufactured. 'Whale-oil,in casks from on shipboard, and in the condi- tion in which it was first landed. "Willow, for basket-makers. Wool. Yellow metal, in bolts, bars, and for .sheathing. Tke ^following articles shall be prohibited to be imported, under a penalty of two hundred dollars, together with the ioifeiture of the parcel or package of goods in which the same may be found, viz. : — Books, printed papers, drawings, paintings, prints, Photographs, or representations of any kind of a ., . treasonable or seditious, or of an immoral or indecent v-iW*' character. "^d^, base or counterfeit. )sos, under con- d. SJ SI « » °5® o JO© ^ £.B :§ Ot so ^1- 1 \ X ^ ^ .1;