^% IMAGE EVALUATION TEST TARGET (MT-3) 1.0 I.I lU u 1.25 1.4 IIM Z2 1.6 P /i <^ /] ^ ^/f' c* ^a (9>^ y s /A Sciences Corporation \ «. ^^ % V ^ % 6^ 23 WEST MAIN STP-ET WEBSTER, NY. 14580 (716) 872-4503 CIHM/ICMH Microfiche Series. CIHM/ICMH Collection de microfiches. Canadian institute for Historical Microreproductions / Institut Canadian de microreproductions historiques \ iV ^ Tachnicat and Bibliographic Notas/Notes tachniquas at bibliographiquas Tha Instituta has attamptad to obtain tha bast original copy availabia for filming. Featuras of this copy which may ba bibliographically uniqua, which may altar any of tha imagas in tha reproduction, or which may significantly change the usual method of filming, are checked below. 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Tha last racordad frama on aach microficha shall contain tha symbol — a^lmaanlng "CON- TINUED"), or tha symbol V (moaning "END"), whichavar applias. Maps, platas, charts, ate, may ba filmad at diffarant raduction ratios. Thosa too larga to ba antiraly includad in ona axpoaura ara filmad baginning in tha uppar laft hand cornar, laft to right and top to bottom, as many frames as raquirad. Tha following diagrama iilustrata tha mathod: 1 2 3 L'axamplaira filmi fut raproduit grica k la gAnArositi da: Siminaire de Quibec Bibliothique Las imagas suivantaa ont iti raproduitas avac la plus grand soin, compta tanu da ia condition at da la nattat* da l'axamplaira film«, at an conformiti avac las conditions du contrat da filmaga. Laa axamplairas originaux dont la couvartura 9n papiar ast imprimAa sont filmte an commandant par la pramiar plat at an tarminant soit par la darnlAra paga qui comporta una amprainta d'imprassion ou d'illustration, soit par la sacond plat, salon la caa. Toua laa autraa axamplairaa originaux sont filmis an commandant par la pramiAra paga qui comporta una amprainta d'impraMion ou d'illustration at an tarminant par la darnlAra paga qui comporta una talla amprainta. Un daa symbolaa suivants apparattra sur la darnlAra Imaga da chaqua microficha, salon la caa: ia symbols -^> signifia "A SUIVRE", la symbols V signifia "FIN". Laa cartaa, planchaa, tabiaaux, ate, pauvant Atra filmio A daa taux da rMuctlon diffirants. Lorsqua la ducumant ast trop grand pour Atra raproduit 9n un s«ul clichd, il ast fiimA A partir da I'angia supArlaur gaucha, da gaucha A droita, at da haut an baa, an pranant la nombra d'imagas nAcaasaira. La^ diagrammas suivants illustrant la mAthoda. 1 2 3 4 5 6 i..ij4rf,Ste,^S«t.\ ] G Pb / TA^RIITK' ■on RATES OF DUTY, PAYABLE on GOODS, WARES & MERCHANDISE, Imported into Canada, in conformity with an Act of Parliament assented to on the 16th August, 1886. f (• • / • - V '* .. - Alphabetically arranged by an, Officer of th« Cn*t9m. MONTREAL: Printed by A. A. Stevenson, 70 St. Fkancois Xavibr St. 1866. Ai Ar TA.M1FF. < • « » > A. Acedic Acid _ , . . , .. 5 cts. pel- gall. Acids, of every description, except Acedic Acid and V'^egar p,^^ Advertising Pamphlets ^. Ahhaster Ornaiuents '*.'" -.^ percent. Alcohol, (Strength of proof by Sykes'' Ilydromeicr) 70 cts. per gall Ale, in casks ' ., ° '. 5 ** " in bottles (4(iuartsor Spints toa gall.) 7 » u Alum Anatomical Preparation? r^ Anchors ,„ A ,. Free. ^''^^^ony j,^^^ Antiquities, collections of. j, ""'^'^ ZIII'^F^ Arms and Clothing for Indian Nation, and Vrray and Military Forces in the Province Free. Articles for the public uses of the Province Free' " imported by and for the use of the Gover- nor General ^ for the use of foreign Consuls, when such Consuls are subjects or citiaens of the country they represent, and not en- gaged in trade or commerce Free. ihe following, when imported by and for the use of Officers of Her Majesty's Forces serving in Canada : for Officers Mess— Cigars, Silver or Plated Ware, China Ware, Glass Ware, Table Linen[ Spirit*, Wines, Malt Liquor Free. /" Articlei, m (hSce, Sugar and Tea, when ituportecT directly by or taken out of Ware- house for IIcrMajcHty's troops serving in Canada, under sucli restrictions and regulations as may be prescribed by the Minister of Finance. Free. Ashes, Pot, Pearl and Soda Free. At lasses, not eli-ewhero mentioned 15 per cent. Axes (( It. Axles, Crank, Locomotive , Free. " Railway Car and Locomotive... Free. Bagatelle Boards Barilla or Kelp.... , Bark, Tanner's " used chiefly in dyeing " of the corkwood tree Bars, Guide & Slide foi- Lx>con»tiv» &. Railway Cars " Puddledlron Beer, in casks " in bottles, (4 quarts or 8 pints to a g;dl..) , . Benzole Berries, used chiefly in dydng Bichromate of Potash, v/hen imported solely by Room Paper Manufacturers and Stainers, for manufacturing purposes only ..,. Billiard Tables *^' " and Bagatelle Boards, when imported directly by and for tlie- use of regimental corps serving in Canada Billheads, etc., Bills, Printed, Lithographed or Copperplate Biscuit, from Great Britain and the British North American Provinces Blacking Blocks, Stereotype, for Printing purposes.... 15 per cent. Free. Free. Free. Free. Free. Free. 5 cents per gall 7 " (( 15" u Free, Free. 15 per cent. Free. 15 per cent. 15 " a Free. 15 per cent.. Free. Blue-black, Manuf purpos Bolting Clo Bctnnets.... Books,— Pri foreign nor Ml books t or othe Bookbinder? Boots Boot felt.... Borax Bracelets . . . Brads Braid, etc., Brandy, (sti Brass, in Ba " or Co Bread from Amcric Britannia M Brinistone, i Bristles, of i Bronze Orn; Broom Corn Brooms and Bulbs and R Burrstones, Busts Batter , Cabinet Wa; Cabinets of Cables, Iron Hem 5 Blue-black, when imported lolely by room pap«r Manufacturers, & Stainers, for Manufacturing purposes only Free. Bolting Clotha Free. Bctnnets ,.., 15 per cent. Books,— Printed Periodicals & Pamphlets, nut bein{5 foreign reprints of British copyright works, nor lilunk Account Books, Copy Books, uor books to be written or drawn upon, nor school or other books printed in this Province Free. Bookbinders' Tools and Implements.., .. Free. Boots 15 per cent^ Boot felt Free. Borax Free. Bracelets 15 per cent. Brads 15 *' Braid, etc., made of hair 15 " ^Brandy, (strength of proof by Sykcs' Hydrometer) 70 cts. per galL Brass, in Bars, Hods or Sheets Free " or Copper Wire Free. Bread from Great Britain and the British North American Provinces Free.. Britannia Metal Ware 15 per cent, Brinistone, in roll or flour Free, Bristles, of all kinds Free, Bronze Ornaments 15 per cent. Broom Corn Free. Brooms and Brushes of all kinds 15 per cent. Bulbs and Hoots Free. Burrstones, wrought or unwrought Free. Busts Free. Batter 4 cts. per IK c. Cabinet Ware or Furniture 15 per cent. Cabinets of Coin Free. Cables, Iron Chain , Free. " Hemp and Grass Frse. Calf and Chamoi- l^kins, ($ee Leather,) Candles and Tapers of Tallow, Wax or any other "'"tcrial 15 percent. Cane Juice $1.37pl00lb9 Caoutchouc, unmanufactured Free. ^*P^ 15 per cent. ' Carpets j^ « Carriages, not elsewhere specified... 15 <« " of Travellers ard Carriages employed in carrying Merchandise, Hawkers' and Circus Troops excepted Free. Casts and Statues of Marble, Bronz<^ and Alabaster. Free. Cement, Marine or Hydraulic, unground, Free. " Hydraulic, ground and calcined 15 percent. Chandeliers .' j^g .i Charts, property of settlers, &c., (see Maps, ^-c.,). " not elsewhere mentioned ISpercent. ^^''^ ".'."■'.*. .3 cts. per lb. Chicory, or other Root or Vegetable used as Coffee, raw or green 3 « a " kiln-dried, roasted or ground 4 <« « Chinese Blue, when imported solely by Koom Paper Manufacturers and Stainers, for manufacturing purposes only p^gg ^,^^"\^^:f 15pe*rcent. Church Bolls F^g Cider tk 15 per cent. Cigars, value not over $10.00 per millc $3 per mille. " over $10.00 and not over $20.00... $4 « '* " $20.00 '' " $40.00.. $5 " '• $40.00 ^6 " Cinnamon o- ^, _ - 2o per cent. Clasps, Brass and Tin for Hooped Skirts Free ^!^^ ''Zpree. Clocks 1- , ^, , „., lo per cent. Cloth, Silver and Gold ^5 » Clothing or Wearing Apparel made by hand or sew- ing machine , 15 it cent. ) 100 lbs cent. ;ent ;ent. er lb. (( ent. snt. lille. mt. nL iJlothing and Arms for Indfan Nation, acd Army and Military Forces in the Province Frees. " Plain and Military imported by Officers of the Army aerving in Canada Free. " Donations of, for gratuitous distributions by Charitable S'jcieties Free. Coal and Coke Free. Cocoa Paste from Great Britain and the British North American Provinces Free. Coffee, Green 3 cts. per lb. " Roasted or Ground 4 " '^ Coin ard Bullion , Free. Colors, not elsewhere specified 15 per ceat. Commissariat and Ordinance Stores Free. Communion Plate Free. Composition Spikes & Nails for Ship-building pur- poses, and imported by shipbuildera Free. Confectionery $3 per 100 lb. Connecting Rods, Locomotive and Railway Cars.. Free. Copper, in bars., rods,, bolts or sheets Free. " ^»-e Free. Cordage, for ship-building purposes, and imported by shipbuilders Frw. Cordials, (^other than Ginger, Orange^ Lemon, Gooseberry, Strawberry, Raspberry,. Elder and Currant Wines) $1.20 per galL Corks 15 ppr cent. Corn, Indian .... lOcts.pr. bushL Cottons 15 per cent. Cotton, Candle Wick Free. "■ Warp, Cotton Twist, and Cotton Yarn. . . 15 per cent. " Waste Free. •* Weaving, or Tram, for making Elastic Webbing Free. " Wool Free. Crank Axles, Locomotive Free. " Pins " Free. Cranks, " Pree. 11 I'll I s Ch-anlci, Steamboat and Mill, forged ia the rough, Free. Cream of Tartar in Crystals Free. Crinoline Thread, for covering Crinoline Wire ... Free. Crockery... 15 p^^ cent. Cutlery, polished, of all sorts 15 « <' D. Diamonds and Precious Stones, not set Free. Drain tiles, for Agricultural purposes Free. Drawings, as works of art , Yree. Drugs, not elsewhere specified 15 per cent. Drug.?, used chiefly in dyeing Pree. Ducjiv, Belting and Hose free. E. Earthenware , I5 ^^^^^^^^ Earths, Clays and Sand ^ree. ^^S^iooh ;;, ' isp^rcent. ^^^S^ Free. Electrotype, for printing purposes Pree. Embroideries, Silken, Woollen Wc.ted ?nd Cotton 15 per cent. Emery, Glass and Sand Paper -pree. ^^S^^^'^ngB 15 per cent. Essences, not elsewhere specified .,.. 25 " " Essential Oils of all kinds Free. F. Fancy Goods and Millinery...! € 15 p^^ ^^^^^ " '* " " viz: articles Embroidered with Gold, Silver, or other metals 1 5 per cent. Fancy and Ornamental Cases and Boxes 15 << « Fans 15 (I a Farming Utensils and Implements, when specially imported for the encouragement of Agriculture F. ?e. Felt Hat-bodies and Hat Felts Frop. •I Fibre, Flbrillia, Mexican or Tampico, white and black, and other vegetable fibres for manufac • tures , « Fire Arms, of all kinds " Brick and Clay " Engines, Steam, when imported by Municipal Corporations of Cities, Towns or Villages, for their use , " Screens '' Wood " Works Fish, fresh for daily consumption " preserved , " salted and smoked Fishing Nets and Seines " Hooks, Lines and Twines Flax, Hemp and Tow, undressed " Waste Flour, of Wheat and Rye " and Meal of all other kinds Forks Fruits, dried Furnisliir.gs, not elsewhere specified Furniture or Cabinet Ware Furs and Skins, Pelts or Tails, undressed G. Free. 15 per cent, Free. Free. 15 per cent. Free. 15 per cent. Free. 15 per cent. 1 cent Free. Free. Free. Fr-,)e. 50 cts. 25 par lb. per brl. -« " " 100 lbs 15 per cent. u a 15 15 15 " Free. Gasfittings 15 per cent. Gems Free. Gin, (strength of proof by Sykes' Hydrometer)... 70 cts. per gall Ginger, ground 25 per cent. " uiiground 15 « G irandolcs 1 5 » Glass and Glass Ware, IMate, and Silvered, Stained, Painted or Colored 15 " " Paper..... Free. Goatskins, (^sce Leather) Gold and Silver Leaf....,..., , Free, 10 Goldbeaters' Brim Moulds aud Skins p^ Grain of all kinds, except Wheat.... f. . ^ v Gravels 10 cts. per bush- Grease and Sorapy .' "'^ *'""'* L^'^^' Greens, Paris and permanent; ;henimp;;.t'e J ^il '''' by Room P.por Manufaeturers and Stalners . or manufacturing purposes only v-,^ Gnndstones, Avrought and uu wrouglit 4,1 Gum British, when imported solely by Ho "„; P^; Manufacturers and Stainers for manufacturin<. purposes only '^ Gunpowder •'••••^ i?ree. Guns , "• ^^ ^^^ ^^°*- Gutta Percha, unmanufactured - m • ... 15 Gypsum or Plaster of Paris, n;;;h;:'g;ound*n;;; ''' calcined.... Free, H. Hair, Angola, Goat, Thibet, unmanufactured.... Free Horse, Hog or Mohair, u ' ' l,- ^' Human ..^^ ■^^^®- Hardware, not elsewhere specified f^^' Harness and Harness Furniture ' "■'*"• !f ^'' ''"*' Hat Felts.. ' 15 per cent. ^' Plush : ^'''^ Hats .. ' ••• 15 per cent, Hay........:;.'";*;;;;;; ••• ^^ " cmp, undressed -p, ' Hides, and horns zj^^' Hoes.. ' ^'^^■ Hops ISpercent. Hosiery [','.'..'[', ^'''• * ' » 15 per cent, I. Imitation of Leather -, ^ Implements of Husbandry ('not 'merchandise')' 'in ^ ^''' ''"'' actual use of persons coming to settle in the rronnce „ I India Rubber, unmanufactured. , . . , . Free. Indigo.... Free. Inks, of all kinds, except Printing Inks 15 per cent. Iron Castings , , 15 " '}. Iron of ihe descriptions following, viz : — <' Canada Plates and Tin Plates " Galvanized and Sheet, , " Galvanized Spikes and Bolts *' Wire, Nail and Spike Rod, round or flat. . " Scrap Bar, Rod or Hoop , i '' Hoop or Tire for locomotive wheels, bent and' welded ,, , ./Free. " Boiler Plate ...., .*'*' " Railroad Bars, wrought Iron Chaitfe, and' Fish Plates " Rolled Plate , ***.' " Puddled Iron Bars * . * J. J^^ellry 15 per cent. J'^Q^ Free. K. Knees and Riders, Iron, for ship-building purposes, and imported by ship builders , , , , Free. Knives, (see Cutlery) K0'olit3 Free. L. Lakes in pulp, scarlet and maroon, when imported solely by Room-paper Manufactures & Stainers, for manufiicturing purposes only Free. J^"'^ 1 cent, per lb, Laticrrc , Free. Lead, in sheet Free. " red and white, dry Free. Leather, Sole and Upper Leather, not elsewhere 'P''^'^'^ '" 10 per cent. I» 12 Leather, viz: Sheep, Calf, Goal and Chamois Stins " Maci;i;,rTi;i.ead;fo;'h„;,;.;'.;'„j;,;;;;-;;; ptr"™'' Linscud Cako "" Z, ' Litliai^o '['Z' L.. -,, r ■..., Froo oconioiivc Eiii^qncs ^ _ « .,,.,11.' • i- * 15 per cent. and Ji^iigino frames -p^^ Locomotive and Passenger Baggage & Freight Cui^' ^' running upon any line of road cros,sino- the frontic", so Jong as Canadian locomotives" and cars are admitted free, under similar circum- stances, m the United States. p Lumber Plank and Sawed, of all kinds," excep't '''' Walnut, Rosewood, Cherry and Chestnut. . . 15 per cent M. 3Iace Maccaroni '.'.".'.'..7.*.'.'.*.'.'.'.* "^ ^^^ ''°"*' Machine., Mowing, Threshing, and Ile'a'ping.'.V.V. 15 " I Machine Silk, Twist ° t^ Machine Linen Thread *.**.* t^^' Machinory, Mill and Factory, of all* kinds".".'.".'.".'." Fre* Manilla Grass, for upholsterers' purposes p ' ' Ma,™faet..re,,„f B„„o, ShcJI, H„,.„, Pe„,, l:^ "i^^;, J^pl cent. Brass or Copper , ^5 u " Caoutchouc, India EubbeV,*"or Guttapercha jg ^ " Cashmere ^ ^ " Fur, or of which Fur is the* prin- cipal part j^ ,, " Gold, Silver, Electro-plate, Argen- tine, Albata, German Silver, and Plated and Gilded Ware' of all kinds jg ,^ ' " Grass, OMcr, t'uhu-leaf and Straw, 15 ^ *• Hair or Mohair jg <^ *' or Imitations of Marble, other than rough sawu Slabs or Blocks... 15 u 5 r 13 Manufacture of Leather, -including Boots and Slices, Harness and Saddlery.. 15 " " " Papier Macho 15 <« " *' Ecfined Sugar, including Sue- cades and Confectionery, i . ... $3 per 100 lb.- " '' Straw except Plaits 1 5 j^cr cent. *^ " Whalebone 1 5 «« " "Willow 15 » " " Woodj not elsewhere specified. .-. . 15 " Manures ;. i Free. Maps, not elsewhere mentioned ^ . . 15 per cent; " and Charts imported not as merchandise but as the personal effects of persons arriving in Canada to become hona fide settlers in the ProA-ince Free. Marbles, in Blocks or Slabs, unpolished and not specially shapen Free. Meal, 0^ all kinds, except of Wheat and Rye .... 25 cts. pr. 100 lb' Meats, fresh, salted or smoked l <« y l& — " prcserv'cd 15 per cent. Medals.... p^.gg_ Mr.licines, Patent and Medicinal Preparations.. .• 25 per cent. Medicine for hosj^itals Prec. Medicinal Roots, i ^ Free. M^'^^^^ $1.37pr.l0Olb. Menageries,— Horses, Cattle, Carriages and Har- "Gsscsof. ;.,. Free. Metallic Oxides, ground or unground, and washed or unwashed, dry, not calcined Free. Military and Naval stores Yxzc. Alillincry, {see Fanaj Goodn). Models i^rcc. M«J''S''^es 73 cts.pv 100 lb " Concentrated $1.37 pr 1001b Mosses, for TJjiholsterers' purposes Free. Musical Boxes 15percent " Instruments. 15 a " for Military Bands Free. Mustard..... ,, 15 per cent. 14 N. ^f':'- • 15 per cent. ^^P*^J • 15 cts. per gall. J^ aval Stores Ytqc. Netting, Cotton and Woolen for India llubber Shoos Free." Newspapers, foreign, sent otherwise than through the Post Office ^. 15percent. Niirate of Soda , , » Pj.^^ Nitre or Saltpetre ..,., Free* Nuts, dried..... \\\\'\ I5percent. " chiefly used in dyeing Pj.qq ^"*'"^Ss 25 per cent o. ;[J'^^^"^ -. Free. Ochres, when ground or calcined. .-. 15 per cent» ground or unground, r.ashed or unwashed, dry, not calcined 77^00 Oil Cake ••• t, " Cloths :'""■ ,, „ ,, 15 per cent. Essential, of all kinds Free. Oils, in any way rectified, pnnipcd, racked, bleached or pressed not elsewhere specified 15 per cent. Coal and Kerosene, distilled, purified and refined 1 cts. per ''>alK " Cocoa, Nut, Pine and Palm in their crude, un- ^ rectified or natural state ^ . . . Free. " whale crude, (see wJiale oils, etc.) Opium ,- ,. n u ^ ' -, •" J'> per cent. Ores of all kinds of metals -p^^^ Ornaments of Bronze, Alabaster, Terracotta,* Com- position -. A- J „^.„ „ I ^percent. Osiers, and Willow, for Basketmakers' use Free. P. Packa-cs, containing Goods paying specific duties only , - • 15 per cent. cent, per gall. cent. cent* cent. ent» ent. ent. )er gall, !Dt. int» Qt. 15 Packagea, if containing Goods paying ad valorem duties, their value to bo added to the value of the goods for duty containing free Goods, when of the description in which suoh goods are usually imported Free- " also bales, trusses, cases covering casks of wine or brandy in wood, cases and casks containing dry goods, hardware or cutlery, crates or casks containing glassware or earthen- ware, cases containing bottled wino or bottled spirits, and other pack- ages of the descriptions in which goods of the kind contained in them are usually imported, and which do not necessarily or generally accom- pany such goods when sold in this Province Free. Paintings, as works of art /. . . Free. Paints 15 per ccnt< Paper and Paper Hangings «.. 15 " " Book, Map and News Printing 15 " Parasols 15 " Pearl Ashes « « Free. Pelts, undressed Free. Pepper, ground 23 per cent. '' unground 15 '' Perfumery, not elsewhere specified.. .< • 25 per cent. Potroleum, crude, G cents per galL " refined Ki" <« Philosophical Instruments and Apparatus, including Globes when specially imported for the use of colleges and scientific and literary societies. . . . Free, Phosphoru'!,. . , Free. Pickles iind Sauces 15 per cent. Pig Iron, Lead and Copper.. Free. Pimento, ground 25 per cent, iii \m 16 rimento, utirrrounj. < r n- rti " 15 per cent. ^•P^Cl'^y Free. Pipes, Tobacco i- T)- • , , , i5percent. i'lpinp:, (.see fiihcs) Piston Hods for Locomotive and Railway Cars. . . Free Pitch Plaits, Straw, Tuscan or GraSs Fancy Free* Plants ***_,' Plaster of Paris, neither ground nor calcined Free* PI r r n^ ^'^r'^ '"^ '"^'^"'^ 15 P'e^- <^'^nt- 1 Jato, (sec Glass and Glassware) " rolled.. Plates, Boiler " Canada, and Tin \ j/^^ Playing Cards ,. p^.. . ^ , 15 per cent. Porter, m Casks. . . . , ^ f n u n t.-i , • . . . 5 cts. per gall.. liottles, (4 quarts or S pints to a gall). 7 « « Portable Printing Presses , k T>„+ A 1 lf> per cent. Pot Ashes -r. ^ -n ,, • rree. Poultry, preserved , - T>„ -I , , , . ' 1 per cent. Powders, bleaching v,.„„ Precious Stones, not set. Prints and Engravin«^s. Free. Free, ree. Free. Free. p : . ; — B-v.„g. 15percent. Printing Ink t^ ^ ,, p • F»-ee. Iresses, except portable hand printing presses ° j^j.gg_ Prunella ^ . t-. **'•••• ••.. b ree. Free* Free. E. Rags Railroad Bars Railroad Cars ,j . 10 per cent.. running, kc, (see locomotives ^c.) u Rakes ^ _ p , , p . , 1 5 per cent. Rattans, for covering chairs , pj-^e Resin and Rosin t' ' T,. i^rec. Kice ,^ Rifles , f, " •• 10 Dcr cent. 17 Rod, Nail and Spike, round or flat * Free. Knots ••••• Free. Rosewood • ' • • 1' ^^^' Rugs, Hearth !•'> per cent. Rum, (strength of proof by Syko's Hydrometer).. 70 cts. per gall. s. Saddlery Sail Cloth or Canvass, from No. 1 to No. 6, when imported by bhip builders for ship building purposes • Sails, ready made Sal Ammoniac * " Soda '• Salt 1 5 per ceDt. ^•iltpetre Sand " Paper . . • Satins Scrap Brass Sea Grass, for Upholsterers' purposes Seeds, for Agricultural, Horticultural, and Manu- facturing purposes only Sewing Silk Shafts, Steamboat and Mill, forged in the rough. . Shawls. < Ship's Binnacle Lamps Blocks and Patent Bushes for Blocks . . Bunting • Compasses Composition Spikes 'and Nails Cordage * Dead Eyes and Dead Lights Deck Plugs Iron Knees and Riders Iron Masts or parts of Iron Masts Pumps and Pump-Gear. Sail Cloth or Canvass, fron) Nos. 1 to 6. , « (I (( « a Free. 1 5 per "cnt. Free. Fre'e'^ Free. Free. Free. Free. 15 per cent. Free. Free. Free. 1 5 per cent. Free. . 1 5 per cent. When imported by ship build- ers and for ship building pur- poses Free. 4 u « u u When imported by Ship-build- ers and for sliip building pur- poses, Free. 18 Ship's Shfickles ard 8hcavoa * Sheathing Copper and Nails < Signal Lamps .«.*..„.... Steering Apparatus * « . , , Travelling Trucks ..<.«...«.. Tree Nails and Wedges Wire Rigging Yellow Metal in Bar or Bolts. ....... ** » Sheathing ^ Shoes '.. 15 percent. Shovels , i , ., 15 n Shrubs ...; j'ree. Silicate of Soda Free. Silk, Tram or Weaving, for making Elastic Web- bing Free, ^"•^^ 4 . 15 per cent. Silk Twist, and Silk and Mohair Twist 15 " " " for Hats, Boots and Shoes Free. Silver Leaf. Free. Skins, undressed Free. Slate, Free. Slides and Spangles, for hoop skirts Free. Smdl Wares 15 per cent. Snaitlis and Scythes 15 « Soap, common $1.00 pr. 1001b Soda Ashes , ^ Free. " Caustic Free. Spa^Jcs 15 per cent. Specimens of Natural History, Mineralogy or Bo- tany.... , Free. Specimens of Sculpture Free. Spices, including Ginger, Pepper, Pimento, ungr'nd 15 per cent. ground, 25 Spikes, not elsewhere enumerated 15 Spirits, perfumed, (to be used as perfumery only) $1.20 per gall. " of Turpentine 15 per cent. « " Wine, (Strength of proof by Syke's Hydrometer) 70 cts. pei gall. Sprigs ' 15 per cent. 19 $2.50 pr. 1001b 15 per cent. Starch Stationery ■ Statues, (see castn.) Steel, wrought or cast, in bars, rods, or sheet, cir- cular or oblong Free. Steering Apparatus for ship-building purposes, and imported by shipbuilders Free. Stone, Lithographic •••• Free. " Unwrought Free. Stoves.... 15 per cent. Straw, Tuscan and Grass Fancy Plaits Free. Succ.'^.es $3.00pr.l001b Sugar Candy, — brown or white, refined or rendered by any process equal thereto $3.00 pr. 100 lb «' white clayed, or equal thereto (not refined) $2.00 " " brown clayed, or equal thereto, (not white clayed $2.*. J " yellow, Muscovado, or equal thereto $2.25 « brown, " •' " $>-90 " and other kinds, inferior to brown Muscovado $1 .68 Sugar of Lead, when imported solely by lloom Pa- . per Manufacturers and Stainers, for manufac- turing purposes only Free. Sulphur or Brimstone, in roll or flour Free. Syrup of Sugar or of Sugar Cane $1.37 pr. 1001b T. Tacks 15 per cent. Tails, undressed Free. Tallow 1 cent, per lb. Tambour work 15 per cent. Tapers of Tallow, &c., (sec candles) Tapes, slotted for the manufacture of hoop skirts. Free. Tar Free. Tea ; 15 per cent, and 7 cents per lb. Teazels Free. Terra Cotta Ornaments 15 per cent. Thread, and other articles embroidered with gold, or for embroidery 15 percent. 20 Thrcid, Lnco nnd Insertions 15 percent. Tin, graniilatctl or bur ; ; Froo. *' ill ))lf)cksor \n<:n Free. " j.iiiaiiiicil, planished 15 per cent. Tire or Ilonp for locomotive wliccia bent and wcld- t^^J Free. Tobacco, manufactured — Cavendish 15 cents per lb. " " ('omnion Cut 7\ « " " " Fine Cut 20 " •< " " Canadian Twist.. 4 <' " " " Snijffand Snuff flour, dry 15 " « " " " '• " damp moist, Or p'ckled 10 " " " tinmanufacturcd Free. " l^ipcs 15 per cent. ^oys 15 i< Tow, undressed Frea. Tree Nails, for shi{)-building purposes, & imported by ship l)uildors Free, Trees, Plants and Shrubs Free. Tubes, Cui»pcr, lirass, or Iron, and piping when drawn Free. Turj)entine, other than spirits of turpentine Free. Type, metal in blocks or pigs Free< u. Ultramarine, when imported solely by Room Paper Manufacturers and Stainers, for manufactur- ing purposes only Free, Umber, English, raw, on same conditions Free. Umbrellas 15 per ^erit.' V. Varnish, bright and black, for ship builders Free. " other than bright or black 1 5 per cent. '''egetablos Free. " pictjorvcd „.. 15 per cent. '•' used chiefl y in dyeing Free. Velvets 15 per cent. b. 21 Veneering of Wood or Ivory F^'e®. Vermicelli 1^ percent. Vinegar • t 5 cents, per gall. w. Walnut, black m- Free. Watches..... ;••• 1^ per cent. Wearing Apparel made by hand or sewing machine, 15 " <« of British Subjects domiciled in Canada, dying abroad Free. " Settlers' and other personal eflfccts of persons coming to settle in the Province..". Free, Whale Oils in their crude and natural state, not in any way llectificd, Hooked, Pumped, Bleached I or Prepared • Free. "Wheat •■ Free. Whiskey, (strength of i)roof by Syke's Hytlrometcr) 70 cts, per gall, White, line waslied and satin, when imported solely by Room Paper Manufacturers and Staincra, for manufacturing purposes only Free. Whiting or Whitening Free. Wedges for ship building purposes, and imported by ship builders...., Free. Willow for basket makers use Free. Wines of all kinds (except Sparkling Wines, Ginger, Orange, Lemon, Gooseb'ry, Straw- berry, Kaspb'ry, Elder ^ Currant Wines,) containing not over 26 deg. of proof spirits by Syke's Hydrometer, from and after 1st October, 18G6, in wood 10 cts. per gall. (( << (except as above) containing over 2G deg. and not more than 42 deg. from and after 1st October, 1866, in wood.... 25 " " u a « " in bottles... 1 . 50 pr. doz. qts ^( ti « " in pints... 75 cts. " pts ^^ « " " and an ad- ditional duty of o cts. per gallon for every degree of strength beyong 42 degrees; fyhether in wood or botties, 22 Wines, Sparkling, of all kinds in bottles when ac- companied by a certificate of growth from and after 1st Oct, 186G, $3 per doz. qts. $1.50 do. pts. And wluMi without a certificate of growth, an additional duty of $1.00 in quarts and 50 cts, in pints , " *< Ginger, Gooseberry, Elder, Le- mon, Currant, Orange, Rasp- berry, Strawberry 1 5 per cent. Wire, of Brass, Copper, or Iron Free. •• Cloth, of Brass or Copper Free. " flat, for crinoline covered 15 per cent, *' Bigging, for ship building purposes, and im- ported by ship builders Free. Wood, Cherry. Free. " Chestnut Free. " Cork Free. " Mahogany Free. Woods of all kinds, wholly unmanufactured Free. " used chiefly in dyeing Free. Wool Free. Woollens 15 per cent. Writing Desks 15 u W i t 9 ^g]ii Ifoa C i Uim. , ¥ncr Y. Yellow Metal in Bars or Bolts, for ship building- purposes, and imported by ship builders Free. Yellow Metal sheathing " << « Free, z. Zink, or Spelter in sheet Free, " " " " blocks or pigs Free. " white Free. « • > ♦ » • All otLer Goods not enumerated in the foregoing Tiigf. . .. . IE r A. 23 The Fair Market Value for Duty of Goods imi^orfed into this Province, shall be the fair market value of such go( ds in the usual and ordinary commercial acceptation of the term at the usual and ordinary credit, and not the cash value of such coeds, except in cases in whicli the article imported is by universal us.ige considered and known to be a cash article, and so hoaa file paid ior in all transactions in relation to such article, and no dis- cov.nts for cash shall in any case be allowed in deduction of the fair m ,rket value as herein above defmed ; and uU invoices representing ca^h values, except in the special cases herein above referred to, sh:;ll be subject to such additions as the Collector or Appraiser of the Port at which tli3y will be presented, may appear just and reasonable to bring up the amount to the true and fair market value as required by this section. Packages delivered before Examination. All the packages mentioned in any one Entry, although most of such packages may have been delivered to the importer, shall be sub- ject to the control of the Customs authorities of the port at which they are entered, until such of the packages as have been sent for examination to the Examining Warehouse, shall have been duly examined and approved, provided such examination take place within three days after the delivery of the package or packages into the Examining Warehouse, and after twenty-four hours notice by the importer to the collector ; and a bond shall be given by the importer conditioned that the packages so delivered shall not be opened or un- packed befoie the package or packages sent to the Examining Ware- house, shall have been examined and passed as aforesaid, provided they are examined v^'ithin the delay aforesaid ; and the packages so delivered, or the goods if lawfully unpacked, shall, if required by the Collector of Customs, bo returned to the Custom House within such delay as may be mentioned in the bond under a forfeiture of the penalty qf such bond. Collectors to File Invoices. The Collectors of Customs, at all the ports in this Province, may retain and put on tile, alter duly stamping the same, all invoices of goods imported at such ports respectively, of which invoices they ghall give certified copies or extracts, whenever called upon so to do by the importers, and such copies or extracts so duly certified by the Collector or other proper oflBcer, and bearing the tjtamp of the Cus- tom House at which they are tiled, shall be considered and received as authentic, and the Collector shall be entitled to demand for each certificate a fao of fifty cents., before delivering the same. I-; 24 Table of Prohibitions. The following articles be prohibited to be imported under a pen- alty of two hundred dollars, toc^ethor with the forfeiture of the parcel or package of goods 'in which the same may be found, viz : Books, Drawings, Paintings and Prints, of an immoral or indecent character ; Coin base or counterfeit. Trade with the British if orth American Provinces. The articles hereunder mentionted, when of the growth and pro- duce of any of the British North American Provinces, be admitted into this Province, fvce of dutij from and after the passing of the Act, that is to say :— Grain, Flour and Brcadstuffs of afl kinds ; Animals of all kinds; Fresh Smoked and Salted Meats; Seeds and Vegetables ; Green and dried Fruits ; Fish of all kinds, Products of Fish and of all creatures living in the water, Poultry' Butter, Cheese, Lard, Tallow; Timber and Lumber of all kinds' round, hewed, sawed, but not otherwise manufactured in whole or in part ; Fish Oil ; Gypsum, ground or ungrouud, Trade with the United States of America. Any or all the articles mentioned in the next preceding resolution when of the growth and produce of the United States of America, may be admitted into this Province free of duty, upon proclamation by the Governor in Council, whenever satisfactory arrangements shall be entered into with the United States for the importatbn of sim- ilar articles from Canada into that country. lExport Duty upon saw logs and shingle bolts exported out of Canada, except the same be exported directly to any of the British North American Provinces. On every one thousand feet, board measure — Pine $1.00 Spruce 50c. Free Ports. Upon and after the 15th of September, 1866, the Act 23 Vicr toria, chapter 20, intituled " An Act respecting Free Ports of Entry," shall be repealed, and provided that the same duties shall be levied in the places now included in such Free Ports as in other parts of this Province, £>nJ that goods which have been imported into such Free Ports before the repeal of the said Act, shall, if brought therefrom to any other part of this Province, be dealt with as \Hmr. ported from a place beyond the limits of the Province.