50SZ 1^/ «- :, mi , ' ■>, '•"■ "-^ ■■. ^^^;U\\ THE LIBRARY OF THE UNIVERSITY OF CALIFORNIA LOS ANGELES / •«^ -.v, ^ ''^. ^ .;i C ^ jNT ^ D ^ THE CUSTOMS TARIFF, 1901 WITH I Ts^ D E X AND WITH AS FOLLOWS:— ITo. 1.— GOODS ENTITLED TO ENTRY UNDER TREATIES WITH FRANCE AND JAPAN. No. 2.— AN ACT RESPECTING COMMERCIAL TREATIES AFFECTING CANADA, AS AMENDED IN 1906. No. 3.— THE FRENCH TREATY ACT. 1894. No. 4.— PROCLAMATION DECLARING THE FRENCH TREATY ACT IN FORCE. No. 5.— THE JAPANESE TREATY ACT, 1906. No. 6.— THE DUMPING CLAUSE, REGULATIONS, ETC. No. 7.— REGULATIONS RESPECTING SURTAX. No. 8.— TEMPORARY ADMISSION OF CANADIAN GOODS RETURNED FOR REPAIRS. No. 9.— REGULATIONS RESPECTING MACHINES AND MACHINERY EX- PORTED FOR REPAIRS. No. 10.— THE EXPORT ACT— PROHIBITED EXPORTS. No. 11.— REGULATIONS RESPECTING THE EXPORT OF DEER SHOT FOR SPORT BY PERSONS NOT DOMICILED IN CANADA. No. 12.— BOUNTIED ARTICLES, PROHIBITED FROM EXPORTATION WITH- OUT REFUND OF BOUNTY. Department of Customs, Ottalwa,' ^^F^'l 12, 190V." 95 J 3^1 ' H THE CUSTOMS TARIFF, 1901 AN ACT EESPECTING THE DUTIES OF CUSTOMS. IS Majesty, by and with the adviee and consent of the Senate and House of Commons of Canada, enacts as follows: — 1, This Act may be the cited as The Customs Tariff, 1907. ui 2 In this Act, and in any other Act relating to the customs, unless the context >° otherwise requires, — OS ■< (a) " M. ft." represents and has the meaning of the words " one thousand feet E2 board measure." "* (h) ^'n.o.p." represents and has the meaning of the words " not otherwise provided for;" (c) " gallon " means an Imperial gallon ; (d) " ton " means two thousand pounds avoirdupois ; (e) "proof," "proof spirit" or "proof spirits," when applied to wines or spirits lOf any kind, means spirits of a strength equal to that of pure ethyl alcohol compounded with distilled water in such proportions that the resultant mix- ture shall at a temperature of sixty-two degrees Fahrenheit have a specific gravity of 0.9187 as compared with that of distilled water at the same tem- perature ; (f) " gauge," when applied to metal sheets or plates or to wire, means the thick- ness as determined by the Imperial Standard Gauge; (g) " in diameter," when applied to tubing, means the actual insiae diameter ; (h) " sheet," when applied to metals, means a sheet or plate not exceeding three- sixteenths of an inch in thickness; (i) " plate," when applied to metals, means a plate or sheet more than three-six- teenths of an inch in thickness; . (j) " p.c." in any one of the tariff columns in schedide A to this Act represents and has the meaning of the words " per centum, ad valorem; " (k) " free " in any one of the said tariff columns means that the goods opposite which the word appears, and to which the tariff in the said cokimn applies, may be imported and taken out of warehouse for consumption in Canada, without duty; (I) "iron" includes "steel;" (m) " rolled iron " or " rolled steel " means iron or steel hot rolled only. :3 C5 2. The expressions mentioned in section 2 of The Customs Act, whenever they occur herein lOr in any Act relating to the customs, unless the context otherwise re- quires, have the meaning assigned to them respectively by the said section 2 ; and any power conferred upon, the Governor in Council by The Customs Act to transfer dutiable goods to the list of gaods which may be imported free of duty or to reduce the rates of duty on dutiable goods is not hereby abrogated or impaired. 3, Subject to the provisions of this Act and -of The Customs Act, there shall be levied, collected and paid upon all goods enumerated, or referred to as not enumerated, in Schedule "A" to this Act, when such goods are imported into Canada or taken out of warehouse for consumption therein, the several rates of duties of Customs, if any, set opposite to each item respectively or charged on goods as not enumerated, in the column of the Uiriff applicable to the goods, subject to the following conditiiOns, viz : — (1) The rates of customs duties, if any, set forth in column 1, " British Prefer- ential Tariff,"'" shall apply to goods the produce or manufacture of the following British countries when imported direct from any British country : — (a) the United Kingdom: (h) the British colony of Bermuda: (c) the Bi'itish colonies commonly called the British West Indies, including the following : — the Bahamas; Jamaica ; Turks and Caicos Islands; the Leeward Islands (Antigua, St. Christopher-Xevis, Dominica, ^fontserrat, and the Virgin Islands) ; the Windward Islands (Grenada, St. Vincent and St. Lucia) ; Barbados; Trinidad and Tobago ; (d) British Guina ; (e) British India ; (f) Ceylon; (g) Straits Settlements; (h) Xew Zealand; (i) Cape of Good Hoi)e: (j) Xatal; (}c) Orange River Colony; (1) Transvaal; (m) Southern Rhodesia; (n) any other British colony or possession admitted to the benefit of the British Preferential Tariff in Canada, in the manner hereinafter provided; (2) The rates of customs duties, if any, set forth in colmnn 2, " Intermediate Tariff," shall apply to goods the produce or manufacture of any British or foreign country to which the benefits of such Intermediate Tariff shall have been extended in the manner hereinafter provided, when imported direct from such foreign country or from a British country; (3) The rates of customs duties, if any, set forth in column 3, '' General Tariff," shall apply to all goods not entitled to admission under the Intermediate Tariff or under the British Preferential Tariff; (4) Proof of origin, as prescribed by the Minister of Customs, shall be furnished with the bill of entry at the custom house for goods admitted to entry under any of the tariffs in schedule A ; and the decision of the Minister of Customs shall be final as to the tariff or surtax applicable in any case to imported goods by reason of their origin; (5) Goods for which entry is claimed under the Intermediate Tariff must be bona fide the produce or manufacture of a country which has been admitted to the benefits of the Intermediate Tariff; (6) Every manufactured article to be admitted under the British Preferential Tariff must be bona fide tb(! manufacture of a British country entitled to the benefits "f the Jiritish Preferential Tariff, and a substantial portion of the value of the manu- factured article must have been produced by labour in one or more of such countries. 4, The Governor in Council may, by order in council, — (a) extend the benefit of the British Preferential Tariff to any British country not named in paragraph (1) of section 3, and from and after the publication of such order in council in the Canada Gazette the British Preferential Tariff shall apply to goods the produce or manufacture of such British coun- try, subject to the provisions of this Act; (6 withdraw the benefit of the British Preferential Tariff from any British coun- try (other than the United Kingdom) which has received the said benefit; and from and after the publication of such order in the Canada Gazette, the General Tariff or the Intermediate Tariff, as mentioned in the said order, shall apply to goods the produce or manufacture of such British country subject to the provisions of this Act; (c) from time to time, in consideration of benefits satisfactory to the Governor in Council, extend the benefit of the Intermediate Tariff, in whole or in part, to any British or foreign cpimtry the produce or manufactures of which have previously been subject to the rates of customs duties set forth in the General Tariff, and from and after the publication of such order in the Canada Gaz\ette, the rates of duty set forth in the Intermediate Tariff, so far as they are mentioned in the said order, shall apply to goods the produce or manufac- ture of such British or foreign country, when imported direct from such foreign country or from a British country, subject to the provisions of this Act; and (d) withdraw the benefit of the Intermediate Tariff from any countrj' to which it has been extended, and from and aft^r the publication of such order in the Canada Gazette the rates of Customs duties set forth in the General Tariff shall apply to goods the produce or manufacture of such country, subject to the provisions of this Act. 5, On and after a date to be named by the Governor in Council, in a proclama- tion published in the Canada Gazette, the British Preferential Tariff shall apply only to goods brought into Canada by ship direct to a Canadian seaport. 6, In the case of articles exported to Canada of a class or kind made or pro- duced in Canada, if the export or actual selling price to an importer in Canada is less than the fair market value of the same article when sold for home consimiption in the usual and ordinary course in the country whence exported to Canada at the time of its exportation to Canada, there shall, in addition to the duties otherwise established, be levied, collected and paid on such article, on its importation into Canada, a special duty (or dumping duty) equal to the difference between the said selling price of the article for export and the said fair market value thereof for home consumption; and such special duty (or dumping duty) shall be levied, collected and paid on such article, although it is not otherwise dutiable. Provided that the said special di;ty shall not exceed fifteen per cent ad valorem in any case; Provided also that the following goods shall be exempt from such special duty, viz. : — (a) goods whereon the duties otherwise established are equal to fifty per cent ad valorem ; (h) goods of a class subject to excise duty in Canada; (c) sugar refined in the United Kingdom; (d) Binder twine or twine for harvest binders manufactured from New Zealand hemp, istle or tampico fibre, sisal grass or sunn, or a mixture of any two or more of them, of single ply and measuring not exceeding six hundred feet to the pound. Provided further that excise duties shall be disregarded in estimating the market value of goods for the purposes of special duty when the goods are entitled to entry under the British Preferential Tariff. 2. " Export price " or " selling price " in this section shall be held to mean and include the exporter's price for the goods, exclusive of all charges thereon after their shipment from the place whence exported directly to Canada. 3. If at any time it appears to the satisfaction of the Governor in Council, on a report from the Minister of Customs, that the payment of the special duty by this section provided for is being evaded by the shipment of goods on consignment without 6 sale prior to such shipment, the Governor in Council may in any case or class of cases authorize such action as is deemed necessary to collect on such goods or any of them the same special duty as if the goods had been sold to an importer in Canada prior to their shipment to Canada. 4. If the full amount of any special duty of customs is not paid on goods import- ed, the customs entry thereof shall be amended and the deficiency paid upon the. de- mand of the collector of customs. 5. The Minister of Customs may make such regulations as are deemed necessary for carrying- out the provisions of this section and for the enforcement thereof. 6. Such regulations may provide for the temporary exemption from special duty of any article or class of articles, when it is established to the satisfaction of the Minister of Customs that such articles are not made or sold in Canada in substantial quantities and offered for sale to all purchasers on equal terms under like conditions, having regard to the custom and usage of trade. 7. Such regulations may also provide for the exemption from special duty of any article when the difference between the fair market value and the selling price thereof to the importer as aforesaid amounts only to a small percentage of its fair market value. 7, Articles which are the produce or manufacture of any foreign country which treats imports from Canada less favourably than those from other countries may be subject to a surtax over and above the duties specified in schedule A to this Act, such surtax in every case to be one-third of the duty specified in the General Tariff in the said schedule. 2. Any question arising as to any foreign country or goods coming under the operation of this section shall be decided by the Minister of Customs, whose decision shall be final. 3. The Governor in Council may make regulations for cari-ying out the purposes of this section, and may, by order in council, from time to time suspend the surtax from application to the goods of any country. 8, Notwithstanding anything in this Act, fish and other products of the fisheries of Newfoundland may be imported into Canada free of customs duty vmtil otherwise determined by the Governor in Council, by order published in the Canada Gazette. 9, Fish caught by fishermen in Canadian fishing vessels, and the products there- of carried from the fisheries in such vessels, shall be admitted into Canada free of duty under regulations by the Minister of Customs. 10, On the materials set forth in schedule B to this Act, when used for con- sumption in Canada for the purpose specified in that schedule, there may be paid, out of the Consolidated Revenue Fund, the sev«'ral rates of draw-back of cijstoms duties set opposite to each item respectively in that schodnlc, under regulations by the Oovcrnor in Council. 11, I lif iiiij)<)rtation into ("nnada of any goods onunicralcd, described or referred to in Kchcdiilc C to this Act is proliiliitcd ; mid any such goods imported shall thereby l)€Comc forfeited to the Crown and .shall be destroyed or otherwise dealt with as the Minister of Customs directs; and any person importing any such prohibited goods, or cau.ninj? or jxriiiitting tli1 Sago and tapioca t)5 Biscuits not sweetened 66 Biscuits, sweetened 67 Marcaroni and vermicelli per one hundred pounds, 6S Liinseed oil cake and linseed oil cake meal, cotton seed cake and cotton seed cake meal, and palm nut cake and palm nut cake meal 69 Hay and straw per ton. 7U Jb'lax seed per busbel. 71 Seed of timothy and clover I la i^'ield and garden seeds not specified as free, valued at not less than five dollars per pound, in packages weighing not less than one ounce each 72 Garden, Held and other seeds for agri- cultural or other purposes, n.o.p., sunflower, canary, hemp and millet seed, when in packages weighing over one pound each 73 Garden, field and other seeds for agri- cultural or other purposes, n.o.p.. sunflower, canary, hemp and millet seed, when in packages weighing one pound each or less 74 Seeds, viz:. — Annatto, beet, carrot, turnip, mangold, mustard, sowing rape seed and mushroom spawn. . 75 Aromatic seeds, which are not edible and are In a crude state, and not advancod in value or condition by grinding or retining or by any other process of manufacture, viz.: — nnlse, anise star, caraway, carda- mom, coriander, cumin, fennel and fenugreek 7b Seed pease and seed beans, from the L'liited Kingdom 77 Beans, viz.: — Tonquin and vanilla, onido only ; locust beans; cocoa l)eunH, not roasted, crushed or ground; locust bean meal British Preferential Intermediate Genera.1 Tariff. Tariff. Tariff. 7 cents. 9 cents. 10 cents. 33 cents. 45 cents. 50 cents. 8 cents. 10 cents. 12 cents. 40 cents. 50 cents. 60 cents. Free. Free. Free. 50 cents. 65 cents. 75 cents. 17* p.c. 25 p.c. 27^ p.c 15 p.c. 22i p.c. 25 p.c. 17^ p.c. 25 p.c. 27i p.c. 75 cents. SI $1.25 Free. Free. Free. $1.65 $1.75 $2 7i cents. 10 cents. 10 cents, 5 p.c. 10 p.c. 10 p.c. 5 p.c. 10 p.c. 10 p.c. 5 p.c. 10 p.c. 10 p.c. 15 p.c. 22* p.c. 2.". p.c. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. IS SCHEDULE K— Continued. Tariff Items. 78 Florist stock, viz.: — Palms, ferns, rub- ber plants (Ficus), gladiolus, can- nas, dalilias and paeonias 79 Florist stock, viz.: — Azaleas, rljodo- dendrons, pot grown lilacs, rose stock and other stock for grafting, seedling carnation stock, araucar- ias, bulbsj corms, tubers, rhiz- omes and dormant roots, n.o.p.; seedling stock for grafting, viz.: — plum, pear, peach and other fruit trees 80 Trees, n.o.p., and teasels 81 Trees, viz.: — Apple, cherry, peach, pear, plum and quince, of all kinds, and small peach trees known as June buds each. 82 Grape vines ; gooseberry, raspberry, currant and rose bushes ; fruit plants, n.o.p.; trees, plants and shrubs, commonly known as nursery stock, n.o.p 8o Potatoes, n.o.p per bushel 84 Sweet potatoes and yams, .per bushel. 85 Tomatoes, fresh 8t) Tomatoes and other vegetables, in- cluding corn and baked beans, in cans or other air tight packages, n.o.p.. the weight of the cans or other packages to be included in the weight for duty per pound. 87 Vegetables, n.o.p 88 pickles, sauces and catsups, including soy 89 Olives in brine, not bottled 90 Fruits, viz. : — Bananas, plantains. pineapples, pomegranates, guavas, mangoes, wild blueberries, wild strawberries and wild raspberries. . 91 Citron, lemon and orange rinds in brine 92 Apples per barrel. 93 Apples, dried, desiccated or evapor- ated, and other dried, desiccated or evaporated fruits, n.o.p 94 Dates and figs, dried, per one hundred pounds 95 Blackberries, gooseberries, raspber- ries, strawberries, cherries and cur- rants, n.o.p., the weight of the package to be included in the weight for duty per pound. British Preferential Intermediate General Tariff. Tariff. Tariff. 15 p.c. Free. Free. 25 cents. 22J p.c. Free. Free. 35 cents. 25 p. Fim by such refiners from sugar pro- clneed In Canada from Canadian 72 cents. 98 cents. SI. 08 1 cent. IJ cents. li cents. 31* cents. 45 cents. 52 cents. 1 cent. li cents. li cents. 17 SCHEDULE A—Oontinued. Tariff Items. beet-root under regulations by tbe Minister of Customs, per one bun- dred pounds, testing not more tban seventy-five degrees by tbe polaris- cope And per one hundred pounds for each additional degree over seventy-five degrees I'rovided that sugar imported under this item shall not be subject to special duty. This item to expire December 31st, 1909. 136 Molasses produced in the process of the manufacture of cane sugar from the juice of the cane without any admixture with any other ingredi- ent, when imported direct from the place of production of its shipping port, in the original package in which it was placed at the point of production and not afterwards sub- jected to any process of treating or mixing, testing by the polariscope not less than thirty-five degrees nor more than fifty-six degrees, under regulations prescribed by the Minis- ter of Customs per gallon. 137 Molasses, testing not more than fifty- six degrees by the polariscope, the produce of any British country en- titled to the benefits of the British Preferential Tariff, when produced from sugar cane and imported direct by ship from the country of production, or from any British country, in the original package in which it was placed at the point of production, and not afterwards sub- jected to any process of treating or mixing Provided, however, that the said mo- lasses may be transferred in bond under excise regulations for pur- poses of distillation. TSla Molasses of cane, testing under thirty-five degi'ees by polariscope, when imported for use exclusively in the manufacture of compressed food for live stock loo Maple sugar and maple syrup. lc>y Glucose or grape sugar, glucose syrup and corn syrup, or any syrups con- taining an admixture thereof, per one hundred pounds. 140 Syrups and molasses of all kinds, the product of the sugar cane or beet, n.o.p., and all imitations thereof or substitutes therefor, per one hundred pounds. 9513—2 British Preferential Intermediate General Tariff. Tariff. Tariff. 31* cents. 81i cents. 31* cents. 1 cent. 1 cent. 1 cent. 2A cents. 3 cents. Free. Free. Free. Free. 15 p.c. 17* p.c. 20 p.c. 40 cents. 55 cents. 62* cents. 35 cents. 45 cents. 50 cents. 18 SCHEDULE A— Continued. Tariff Items. 141 Sugar candy and confectionery of all kinds, including sweetened gums, candied peel, candied pop-corn, candied fruits, candied nuts, flav- ouring powders, custard powders, jelly powders, sweetmeats, sweeten- ed breads, cakes, pies, puddings and all otlier confections containing sugar British Preferential Intermediate General Tariff. Tariff. Tariff. 22i p.c. 32i p.c. 35 p.c. Group 3. Tobacco and manufactures thereof. 142 Tobacco, unmanufactured, for excise purposes under conditions of the In- land Revenue Act 143 Cigars and cigarettes, the weight of cigars to include bands and ribbons, and the weight of cigarettes to in- clude the paper covering.. per pound, and 144 Cut tobacco per pound. 145 Manufactured tobacco, n.o.p., and snuff per pound. Group 4. Spirits, Wines and other Beverages. 14(j Ale, beer, porter and stout, when im- ported in casks or otherwise than in bottle per gallon. 147 Ale, beer, porter and stout, when im- ported in bottles per gallon. Provided that six quart bottles or twelve pint bottles shall be held to contain one gallon. 148 Cider, not clarified or refined, per gallon. 14'.> Cidor, clarltled or refined, .per gallon. ir><) Lime juice and fruit juices, fortified wltii or containing not more than twenty-live per cent of proof spirits. per gallon. ir,l l.lme Juice and fruit Juices, fortified with or containing more than twenty-flvo per cont of proof spirits. per gallon. and \fil IJnio Juice and other fruit syrups and fruit Juices, n.o.p I...; Llino Juice, crude only I.'il Mlnornl wntcrs, nnturni, not In bottle, undor n-irulntionH prescrihed by the .MlnlHtor of Customs Free. $3.00 25 p.c. 55 cents. 50 cents. Free. $3.00 25 p.c. 55 cents. 50 cents. Free. $3.00 25 p.c. 55 cents. 50 cents. 16 cents. 16 cents. 16 cents. 24 cents. 24 cents. 24 cents. 5 cents 5 cents. 5 cents. 10 cents. 10 cents. 10 cents. 60 cents. 60 cents. 60 cents. $2.40 30 p.c. $2.40 30 p.c. $2.40 30 PC 15 p.c. 17J p.c. 20 p.c. VV in the arts and industries, and for fuel, light and power, to ])e enterel at ports prescribed by regulation of the Ministers of C^ustoins and In- land Revenue, subject to the Inland Revenue Act and to the regula- tions of the Dei)artinont of Inland Revenue jjcr f)roof gallon. Provided that the Governor In Coun- cil may, by order In council, reduce or abollHh the duty si)eelfled In this Item. 150 Si)!rlf8 atirl strong waters of any kind, mixed with any intrredlent or in- gredientH, as ixHng or known or de- signated !is aiiDdyncs, elixirs, (essen- ces, extracts, Jolhins. tlnrtures or medicines, or ethereal and spiritu- ous fruit es.sences, n.op.. .i)er gallon, and British eferential rntermediate General Tariff. Tariff. Tariff. Free. Free. Free. 20 cents. 20 cents. 20 cents. $2.40 30 p.c. $2.40 30 p.c. $2.40 30 p.c. 21 SCHEDULE A— Continued. Tariff Items. 160 Alcoholic perfumes and perfumed spirits, bay rum, cologne and laven- der waters, hair, tooth and skin washes, and other toilet preparations containing spirits of any kinds : — (a) When in bottles or flasks cnn- taining not more than four " ounces each (&) When in bottles, flasks or other packages, containing more than four ounces each. per gallon and 161 Nitrous ether, sweet spirits of nitre and aromatic spirits of ammonia.. per gallon. and 162 Medicinal or medicated wines, includ- ing vermouth and ginger wine, con- taining not more than forty per cent of proof spirits 163 Wines of all kinds, n.o.p., including orange, lemon, strawberry, rasp- berry, elder and currant wines, con- taining twenty-six per cent or less of proof spirit, whether imported in wood or in bottles. . . .per gallon, and And in addition thereto, f'^r o-^ch de- gree of strength in excess of twenty- six per cent of proof spirit until the strength reaches forty per cent of proof spirit Provided that six quart bottles, or twelve pint bottles shall be held to contain a gallon for duty purposes under this item. 164 Wines of all kinds, except sparkling wines, containing not more than forty per cent of proof spirit, whe- ther imported in wood or in bottles (six quart bottles or twelve pint pint bottles to be held to contain a gallon), when the produce or manu- facture of any British colony or territory in the South Afrc n '^u<^- toms Union Convention, .per gallon. 165 Champagne and all other sparkling wines : — (a) in bottles containing each not more than a quart but more than a pint (old wine mea- sure) per dozen bottles. and (?>) In bottles containing not more than a pint each, but more one-half pint (old wine mea- sure) per dozen bottles. and British Preferential Intermediate Tariff. Tariff. General Tariff. 50 p.c. $2.40 40 p.c. $2.40 30 p.c. 50 p.c. 50 p.c. $2.40 40 p.c. $2.40 30 p.c. 50 p.c. 25 cents. 25 cents. 3 cents. 3 cents. 25 cents. 25 cents. .$3.30 $3.30 $1.65 $1.65- 50 p.c. $2.40 40 p.c. $2.40 30 p.c. 50 p.c. 25 cents. 30 p.c. 3 cents. 25 cents. $3.30 30 p.c. $1.65 30 p.c. 23 SCHEDULE A— Continued. Tariff Items. (c) In bottles containing one-half pint each or less.... per dozen bottles and (d) In bottles containing over one quart each (old wine measure). per gallon, and 166 Acetone and amyl acetate 167 Malt, whole, crushed or ground, and malt flour containing not less than fifty per cent of malt, upon entry for warehouse subject to excise re- gulations, per one hundred pounds, 168 Malt flour containing less than fifty per cent in weight of malt ; also extract of malt, fluid or not includ- ing grain molasses — all articles in this item upon valuation without British or foreign excise duties, under regulations by the Minister • of Customs Gbotjp 5. Pulp, Paper and Boohs 369 Books, viz.: — Novels or works of fic- tion, or literature of a similar char- acter, unbound or paper bound or in sheets, but not to include Christ- mas Annuals, or publications com- monly knows as juvenile and toy books ^ 170 Freight rates for railways, and tele- graph rates, bound in book or pam- phlet form, and time tables of rail- ways outside of Canada 171 Books, printed, periodicals and pam- phlets, or parts thereof, n.o.p., — not to include blank ar-count books, copy books, or books to be written or drawn upon 17J Books, viz.: — Books on the applica- tion of science to industries of all kinds, including books -^m arricul- ture, horticulture, forestry, fish and flshlng, mining, metallurgy, archi- tecture, electric and other engineer- ing, can)entry, 8hii)-bulldlng, me- chanism, dyeing, bleaching, tann- ing, weaving and otlior mofhanlc nrtii, and Hlnillar induHtrial hooks ■ nlKo InfludiuK books printed in any language other than the Kngllsii and P'rench languages, or In any two Inngunges not being English or Frpnch. or In any three or more languages ; nnd hlhlos. prayer- books, psalm and hymn-books, re- ligious tracts, nnd Sunday school lesson pictures ' British Preferential Intermediate Tariff. Tariff. 82 cents. 82 cents. $1.50 $1.50 30 p.c. 30 p.c. 45 cents. 45 cents. General Tariff. 82 cents. 30 p.c. $1.50 • 30 p.c. 30 p.c. 45 cents. 35 p.c. 35 p.c. 35 p.c. 15 p.c. 22i p.c. 25 p.c. 15 p.c. 22i p.c. 25 p.c. 5 p.c. 10 p.c. 10 p.c. Free. Free. Free. 23 SCHEDULE A— Continued. Tariff Items. 173 Books, embossed, and grooved cards for the blind; nd books for the in- struction of the deaf and dumb and blind; maps and charts for the use of schools for the blind 174 Books printed by any government or by any association for the promo- tion of science or letters, and official annual reports of religious or bene- volent associations and issued in the course of proceedings of the said associations to their members and not for the purpose of sale or trade. 175 Books not printed or reprinted in Can- ada, which are included and used as text books in the curriculum of any university, college or school in Canada ; books specially imported for the bona fide use of incorporated mechanics' institutes, public librar- ies, libraries of universities, colleges and schools, or for the library of any incorporated medical, law, liter- ary, scientific or art association or society, and being the property of the organized authorities of such library, and not in any case the pro- perty of individuals — the whole un- der regulations prescribed by the Minister of Customs, — provided that importers of books who have sold the same for the purpose mentioned in this item, shall, upon proof of sale and delivery for such purpose, be entitled to a refund of any duty paid thereon 176 Books bound or unbound which have been printed and manufactured more than twelve years 177 Admiralty charts, manuscripts and insurance maps, and album insides of paper; pictorial illustrations of insects or similar studies, when im- ported for the use of colleges, schools and scientific and literary societies 178 Advertising and printed matter, viz.: — Advertising pamphlets, advertising show cards, illustrated advertising periodicals; price books, catalogues and price lists; advertising almanacs and calendars; patent medicine or other advertising circulars, fly sheets or pamphlets ; advertising chromos, chromotypes, oleographs or like works produced by any pro- cess other than hand painting or drawing, and having any advertise- ment or advertising matter printed, lithographed or stamped thereon, or attached thereto, including advertis- British Preferential Intermediate General Tariff. Tariff. Tariff. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. 24 SCHEDULE A— Continued. Tariff Items. ing bills, folders and posters, or other similar artistic work, litho- graphed, printed or stamped on paper or cardboard for business or advertisement purposes, n.o.p.,..per pound. 179 Labels for cigar boxes, fruits, vege- tables, meats, fish, confectionery or other goods or wares ; shipping, price or other tags, tickets or labels, and railroad or other tickets whether lithographed or printed, or partly printed, n.o.p 180 Photographs, chromos, chromotypes, artotypes, oleographs, paintings, drawings, pictures, decalcomania transfers of all kinds, engravings or prints or proofs therefrom, and similar works of art, n.o.p.; blue prints, building plans, maps and charts, n.o.p 181 Bank notes, bonds, bills of exchange, cheques, promissory notes, drafts and all similar work, unsigned, and cards or other ^'commercial blank forms printed or lithographed, or printed from steel or copper or other plates, and other printed matter, n.o.p 182 Printed music, bound or in sheets. and music for mechanical piano players 183 Newspapers, or supplemental editions or parts thereof, partly printed and Intended to be completed and pub- lished ii; Canada 184 Newspapers, and quarterly, monthly and somi-monthly magazines, and weekly literary papers, unbound ; and tailors', millers', and mantle- makers' fashion plates IR.*! Adhesive felt for sheathing vessels. . 180 Hemp i»aper, made on four cylinder niacliiiif'M and calendered to be- tween .()(>C, jind .OOS-lnch lliifkncss ndnptod for the mnnnfacturo of shot hIk'Hh; and felt board sized and hy- dmnlic f>reHsed, and oovorcd witli [mjHT or uncovered, adaijfctl for llic nifinnfnclure of gun wads 1S7 Alljumeiiizfd and other papers and lllmH rlicmlcally prejjared for plioto- graphers' uho JHS Plain hiiHic j)liotographic i)aper, bary- ta poMffd. Jula|)tPf] for use oxolu- Hively in )n;innrnc'tnriiig .■ijbuiiioii- zed or sfiisilized photoghaphic pnj)rT British Preferential Intermediate Tariff. Tariff. 10 cents. 15 cents. 22* p.c. 5 p.c. General Tariff. 15 cents. 22* p.c. 32i p.c. 35 p.c. 15 p.c. 22* p.c. 25 p.c. 32* p.c. 7* p.c. T5 p.c. 22* p.c. Free. Free. Free. Free. 35 p.c. 10 p.c. 25 p.c. Free. Free. Free. Free. 15 p.c. 2rt p.c. Free. Free. Free. 30 p.c. Free. 25 SCHEDULE A—Continued. Ta-riff Items. 189 Tubes and cones of all sizes, made of paper, adapted for winding yarns thereon 190 Union collar cloth paper, in rolls or sheets, not glossed or finished... 191 Union collar cloth paper, in rolls or sheets, glossed or finished 192 Strawboard, millboard and cardboard not pasted or coated; tarred paper, feltboard, sandpaper, glass or flint- paper and emery paper, or emery cloth 198 Paper sacks or bags of all kinds, printed or not 194 Playing cards per pack. 195 Paper hanging or wall papers, borders or bordering, and window blinds of paper of all kinds 196 News printing paper and all printing paper, in sheets and rolls, valued at not more than two and one- quarter cents per pound 197 Paper of all kinds, n.o.p. 198 Ruled and border and coated papers, boxed papers, pads not printed, papier mache ware, n.o.p Papeteries, envelopes, and all manu- factures of paper, n.o.p Pulp of wood or of straw 199 200 201 Matrix paper, not being tissue jjaper, adapted for use in printing 202 Boot and shoe patterns manufactured of paper British Preiferential Intermediate General Tariff. Tariff. Tariff. Free. Free. Free. 10 p.c. 12i p.c. 15 p.c. 12* p.c. m p.c. 20 p.c. 15 p.c. 15 p.c. 5 cents. 22§ p.c. 22i p.c. 25 p.c. 7 cents. 22i p.c. 32* p.c. 32* p.c. 25 p.c. 27i p.c. 8 cents. 35 p.c. 10 p.c. 12^ p.c. 15 p.c 15 p.c. 22* p.c. 25 p.c 35 p.c. 22* p.c. 32* p.c. 35 p.c. 15 p.c. 22* p.c. 25 p.c Free. Free. Free. 10 p.c. 12* p.c. 15 p.c Group 6. Chemicals, Drugs, Oils and Paints. 203 Non-edible seeds, beans, nuts, berries, plants, weeds, barks, and woods, in a crude state or chipped or ground, and extracts and preparations there- of, and chemical compounds com- posed of two or more acids or salts soluble in water, adapted for dyeing or tanning; tumeric, nutgalls and extracts thereof; indigo, indigo paste and extracts of; aniline and coal tar dyes, soluble in water, in bulk or packages of not less than one pound weight; aniline oil, crude ; aniline salts, alizarin and artificial alizarin ; annatto, liquid or solid ; iron liquor, being solution of ace- 26 SCHEDULE A— Continued. Tariff Items. tate or nitrate of iron adapted for dyeing and calico printing ; red liquor, being a crude acetate of aluminum prepared from pvroligne- ous acid and adapted for dyeing and calico printing 20i Drugs, such as barks, flowers, roots, beans, berries, balsams, bulbs, fruits, insects, grains, gums and gum resins, herbs, leaves, nuts, fruit and stem seeds — which are not edible and which are in a crude state and not advanced in value by refining or grinding, or any other process of manufacture, n.o.p 205 Roots, medicinal. viz. : — Alkanet, crude, crushed or ground; aconite, calumba, folia digitalis, gentian, ginseng, jalap, ipecacuanha, iris, orris-root, liquorice, sarsaparilla. squills, taraxacum, rhubarb and valerian, unground 206 Dragon's blood; fuller's earth, in bulk only, not prepared for toilet or other purposes: litmus and all other lich- ens, prepared or not prepared :musk, in pods or in grain: vaccine and ivory vaccine points: quassia juice, bacteriological products or serum for subcutaneous injection ; saffron, saffron cake, safflower. and extracts ofi quinine, salts of; cochineal: fer- ment cultures to be used in butter- making 207 Blood albumen, egg albumen and egg yolk 20S Boracic acid and borax in packages of not less than twenty-five pounds weight; hydro-fluo-silicic acid, oxalic acid; tannic acid; ammonia, sulphate of; sal amoniac and nitrate of am- monia; cyanide of potassium, cya- nide of sodium and cyanogen brom- ide, for reducing metals in mining operations; antimony salts, viz.: — tartar emetic, chlorine and lactate (antlmonlne); arsenous oxide; oxide of cobalt; oxide of tin; bichloride of tin; tin crystals; oxide of copper; precl[»ltnte of copper, crude ; sul- phate of copper (blue vitriol); verdl- grlB or Hubnretatp of copper, dry ; sulphate of Iron fcopperas), sulphate of r.lnr-: rliloride of zinc; sulphur and brimstone, crude or In roll or flour; cream of tartar. In crystals or nrjrols ; tartarlr* acid crystals ; ohiorldo of llnio nnd hypoclilorlto of lime. In p.nrknKcs of not less than twenty-five pounds weight; Iodine. crude; bromine; phosphorus; sulph- ide of arsen!'' British Preferential Tariff. I'ree. Intermediate Tariff. l-'ree. General Tariff. Free. Free. Free. Free. Free. Free. Free. Free. 5 p.c. Free. 7i p.c. Free. 10 p.c l-'iv' Free. Free. 27 SCHEDULE A.— Continued. Tariff Items. 209 Potash, chlorate of. not further pre- pared than ground; potash, muriate, sulphate and bichromate of, crude; saltpetre or nitrate of potash; red and yellow prusslate of potash.... 209a Potash, pearl ash and caustic potash: — 1. .When in packages of not less than twenty-five pounds weight each 2. When in packages of less than twenty-five pounds weight each , . . 210 Peroxide of soda; soda, sulphate of, crude, known as salt cake; barilla or soda ash; silicate of soda in crys- tals or in solution; bichromate of soda; nitrate of soda or cubic nitre; sal soda; sulphide of sodium; nitrite of soda; arseniate, binarseniate, chlorate, bisulphite and stannate of soda; prussiate of soda and sulphite of soda 210a Caustic soda: — 1. When in packages of not less than twenty-five pounds weight each 2. When in packages of less than twenty-five pounds weight each. . 211 Alumina and chloride of aluminum, or chloralum 212 Sulphate of alumina or alum cake; and alum in bulk, ground or un- ground, but not calcined 213 Acid, acetic and pyroligueous, n.o.p., and vinegar: — per gallon of any strength not exceeding the strength of proof — and in addition thereto, for each degree of strength in excess of the strength of proof Provided that the strength of proof shall be held to be equal to six per cent of absolute acid, and shall be determined in the manner prescribed by the Governor in Council. 214 Acid, acetic, crude, and pryoligneous crude, of any strength not exceeding thirty per cent 215 Stearic acid 216 Nitric acid and all other acids, n.o.p.. 217 Sulphuric and muriatic acid, per one hundred pounds. 218 Acid phosphate, not medicinal 219 Sulphuric ether, chloroform, and solutions of peroxides of hydrogen. British Preferential Intermediate General Tariff. Tariff. Tariff. Free. Free. Free. Free. Free. Free. 10 p.c. 12} p.c. 15 p.c. Free. Free. Free. 10 p.c. Free. Free. Free. Free. p.c. 12^ p.c. 15 p.c Free. Free. Free. 10 p.c. 10 cents 12^ cents 15 cents. 1* cents. If cents. 2 cents. 15 p.c. 22^ p.c. 25 p.c. 12^ p.c. 17* p.c. 20 p.c. 15 p.c. 20 p.c. 22i p.c. 17* cents. 22* cents. 25 cents. 12* p.c. 17i p.c. 20 p.c. 15 p.c. 22* p.c. 25 p.c. 2S SCHEDUI.E K— Continued. Tariff Items. 219a Non-alcoholic liquid preparation^ for disinfecting, dipping or spraying,; n.o.p 220 All medicinal, chemical and phar- maceutical preparations, compound- ed of more than one substance, in- cluding patent and proprietary pre- parations, tinctures, pills, powders, troches, lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences and oils, n.o.p. : — (a) When dry (ft) All other Provided Ithat drugs, pill-mass and preparations, not including pills or medicinal plasters, recognized by the British or United States Phar- macopoeia, or the French Codex as officinal, shall not be held to be covered by this item : Provided, also, that any article in this item containing more than forty per cent of proof spirit shall be rated for duty at per gallon. and 221 Opium, crude, the outward ball or covering to be free of duty, per pound. 222 Op'ium, powdered per pound. 223 Opium, prepared for smoking, per pound. 224 Paraffine wax and ceiling wax 225 Wax, vegetable and mineral, n.o.p. . . . 220 Candles 227 Whale oil soap 228 Soap powders, i)owdered soap, miu- ernl soap, and soap, n.o.p 220 Soap, common or laundry. I)r'r one luindrod pounds. 2.'U> f!aHtilo Ko;i|t per pound. 2.'{1 I'.iiklim powder, the weight of Ihe I)nfUnK'e to Ix' iiifliidod in the weight for d«it,y l)er j)Ound. 2.'52 CJno, lli|iiid. jiowdenMl or sheet, and mnf'lliigc, gclntlno, casein, adhesive pjiHte nnd isiiiglass 233 Pomndes, Fronrli or flower odors, pre- served In flit or oil for the purpose of conHorving the odors of flowers whifli do not l)e!ir the licnt of dis- tillfition, wlicii imported in tins of not IfMH tUiin ten pounds ench British Preferential Intermediate Tariff. Tariff. 20 p.c. 22i p.c. 17* p.c. 10 p.c. 25 p.c. 32* p.c. 25 p.c. ]2J p.c. General Tariff. 25 p.c. 20 p.c. 25 p.c. 25 p.c. 50 p.c. 50 p.c 50 p.c. $2.40 30 p.c. $2.40 30 p.c. $2.40 30 p.c. $1.00 $1.00 $1.00 $1.35 $1.35 $1.35 $5.00 $5.00 $5.00 15 p.c. 22i p.c. 25 p.c. 5 p.c. n p.c. 10 p.c. 15 p.c. 22i p.c. 25 p.c. Free. Free. Free. 35 p.c. 65 cents. 90 cents. $1.00 1 cent. 1 cent. 2 cents. 4 cents. 5 cents. 6 cents, 27* p.c. 15 p.c. 29 SCHEDULE K— Continued. Tariff Items. 234 Perfumery, including toilet prepara- tions, non-alcoliolie, viz.: — Hair oils, tooth and other powders and washes pomatums, pastes and all other per- fumed preparations, n.o.p., used for the hair, mouth or skin 235 Liquorice paste and liquorice in rolls and sticks, not sweetened 236 Antiseptic surgical dressing, such as absorbent cotton, cotton wool, lint, lamb's wool, tow, jute, gauzes and oakum, prepared for use as surgical dressings, plain or medicated; sur- gical trusses, pessaries and suspen- sory bandages of all kinds 237 Celluloid, moulded into sizes for han- dles of knives and forks, not bored uor otherwise manufactured; mould- ed celluloid balls and cylinders, coated with tinfoil or not, but not finished or further manufactured; and celluloid lamp shade blanks and comb blanks 238 Celluloid, xylonite or xyolite, in sheets, lumps, blocks, rods or bars, not further manufactured than moulded or pressed 239 Lamp black, carbon black, ivoi'y black and bone black 240 Ultramarine blue, dry or in pulp ; whiting or whitening; Paris white and gilders' whiting ; blanc fixe ; satin white 241 Litharge 242 Dry i*ed lead, orange mineral and zinc white 243 Dry white lead 244 White lead ground in oil 245 Ochres, ochrey earths, siennas and umbers 246 Oxides, fireproofs, rough stuff, fillers, laundry blueing, and colours, dry, n.o.p 247 Liquid fillers, anti-corrosive and auti- fouling paints, and ground and liquid paints, n.o.p 248 Paints and colours, ground in spirits, and all spirit varnishes and lacquers per gallon. 249 Varnishes, lacquers, japans, japan driers, liquid driers, and oil finish, n.o.p per gallon. and .... 250 Paris green, dry British Preferential rntermediatei General Tariff. Tariff. Tariff. 25 p.c. 32* p.c. 35 p.c. 15 p.c. 20 p.c. • 22* p.c. 12* p.c. 17* p.c. 20 p.c. 5 p.c. 7* p.c. 10 p.c. Free. 5 p.c. 5 p.c. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. 5 p.c. 5 p.c. 20 p.c. 27* p.c. 30 p.c. 30 p.c. 35 p.c. 37* p.c 10 p.c. 12* p.c. 15 p.c. 15 p.c. 20 p.c. 22* p.c. 20 p.c. 27* p.c. 30 p.c. $1.00 $1.00 $1.00 20 cents. 20 cents. 20 cents. 15 p.c. 20 p.c. 22^ p.c. 5 p.c. H p.c. 10 p.c. 30 SCHEDULE A— Continued. Tariff Items. 251 Gold liquid paint 252 Stioe blacking; shoemakers' ink; shoe, harness and leather dressing, and knife or other polish or composi- tion, n.o.p 253 Putty, of all kinds 254 Gums, viz.: — Amber, Arabic, Austra- lian, copal, damar, elemi, kaurie, mastic, sandi^rac, Senegal, traga- canth. gedda, and barberry; gum chicle or sappato gum, crude ; lac, crude, seed, button, stick and shell; ambergris; Pontianac 255 British gum. and dextrine, dry; sizing cream and enamel sizing 256 Printing ink 257 Writing ink 258 Linseed or flaxseed oil, raw or boiled. per one hundred pounds 259 Lard oil, neat's foot oil, and sesame seed oil 260 Turpentine, raw or crude 261 Turpentine, spirits of 262 Olive oil, n.o.p 263 Peppermint oil 264 Essential oils, n.o.p 265 Oils, spermaceti, whale and other fish oils, including cod liver oil 266 Resin oil, and China wood oil 267 Crude petroleum, fuel and gas oils, •8235 specific gravity or heavier, at 60 degrees temperature 268 Illuminating oils composed wholly or in part of the products of petro- leum, coal, shale or lignite, costing more than thirty cents per gallon. 269 Lubricating oils, composed wholly or in part of petroleum, costing less than twenty-five cents per gallon per gallon. 27m Crude potroleum, gns oils, other than nnf>)itlin, br-iizlno and gasoline, Ilichtor than 8235 but not less th.an •77.'i specific gravity, at 60 degrees tr-mperntiire per gallon. 271 OUm, colli and kerosene, distilled, purified or refined petroleum, and protluctF, of petroleum, n.o.p. .per gallon. British Preferential Intermediate General Tariff. Tariff. Tariff. 15 p.C. 15 p.C. 17^ p.C. Free. ?1.25 Free. 15 p.C. 1 cent. 22i p.C. 25 p.C. 25 p.C. 22i p.C. Free. $1.55 Free. 17i p.C. 27i p.C. 25 p.C. Free. 5 p.C. H p.C. 10 p.C 12^ p.C. 17i P-c. 20 p.C 15 p.C. 22^ p.C. 25 p.C $1.65 15 p.C. 22^ p.C. 25 p.C. Free. Free. Free. Free. Free. Free. 15 p.C. 20 p.C. 20 p.C. 15 p.C. 17i p.C. 20 p.C. 5 p.C. Ih p.C. 10 p.C. 12i p.C. 20 p.C. 22i p.C Free. Free. Free. Free. 20 p.C. 1* cents. 2i cents. 2^ cents. IJ cents. IJ cents. IJ cents. 2i cents. 2i cents. 31 SCHEDULE K— Continued. British Tariff Preferential Intermediate General Items. Tariff. Tariff. Tariff. 272 Gasoline under -725 specific gravity at 60 degrees temperature Free. Free. Free. 273 Lubricating oils, n.o.p., and axle grease 12^ p.e. 17i p.c. 20 p.c. 274 Vaseline, and all similar preparations of petroleum, for toilet, medicinal or other purposes 15 p.c. 22^ p.c. 25 p.c. 275 Oil (petroleum) when imported by miners or mining companies or con cerns, to be used in the concentra- tion of ores of metal in their own concentrating establishments, under regulations prescribed by the Min- ister of Customs Free. Free. Free. 276 Refined cotton seed oils, edible, for canning fish Free. Free. Free. 277 Bleached palm oil and shea butter. . Free. Free. Free. 278 Oils, viz.: — Cocoanut, palm and palm kernel, not edible, for manufac- turing soap; carbolic«or heavy oil; olive oil for manufacturing soap or tobacco, or for canning fish Free. Free. Free, 279 Degras and grease for stuffing or dressing leather and which are fit only for such use Free. Free. Free. 280 Foots, being the refuse of cotton seed or olives after the oil has been pressed out ; and grease, rough, the refuse of animal fat, for the manufacture of soap and oils only. Free. Free. Free. Group 7. Earths, Earthenware and Stoneware 281 Fire brick of a class or kind not made in Canada Free. Free. Free. 282 Building brick, paving brick, and manufactures of clay or cement, n.o.p 283 Drain tiles, not glazed 284 Drain pipes, sewer pipes and earth- enware fittings therefor, chimney linings or vents, chimney tops and inverted blocks, glazed or unglaz- ed ; earthenware tiles, n.o.p 285 Tiles or blocks of earthenware or of stone prepared for mosaic flooring. 286 Earthenware and stoneware, viz.: — Demijohns, churns or crocks 287 Tableware of china, porcelain, white granite or ironstone 12i p.c. 20 p.c. 22i p.e. 15 p.c. 17A p.c. 20 p.c. 25 p.c. 32} p.c. 35 p.e. 20 p.c. 27} p.c. 30 p.c. 20 p.c. 27} PC. 30 p.c. 15 p.c. 27} p.c. 30 p.c. 32 SCHEDULE A— Continued. Tariff Items. 288 Earthenware and stoneware, brown or coloured and Rockingham ware; " C.C." or cream-coloured ware, de- corated, printed or sponged ; and all earthenware, n.o.p 289 Closets, urinals, basins, lavatories, baths, bath tubs, sinks and laundry tubs of earthenware, stjbne, ce- ment or clay, or of other material. 290 Cement, Portland, and hydraulic or water lime, in barrels, bags, or casks, the weight of the package to be included in the weight for duty.... per one hundred pounds. 291 Bags in which cement or lime men tioned in the next preceding item is imported 292 Gypsum, crude (sulphate of lime).. 293 Plaster of Paris, or gypsum, calcin- ed, ana prepared wall plaster, the weight of the package to be in- cluded in the weignt for duty, .per one hundred pounds. 294 Plaster of Paris, or gypsum, gx'ound, not calcined 295 Clays, including China clay, fire clay and pipe clay not further manufac- tured than ground ; ganister and sand ; gravels ; earths, crude only. 29G Flint, ground flint stones ; felspar, fluorspar, magnesite ; soap stone. Cliff, chalk, China, or Cornwall stone, gi'ouud or uuground ; refuse stone, not sawu, hammered or chiselled nor fit for flagst<*^ r;rirulHtoiioH, not mounted, and not lesh than thirty six Inches in diam- eter 3<>4 Grindstones, mounted or not, n.o.p.. British Preferential Intermediate General Tariff. Tariff. Tariff. 20 p.c. 27* p.c. 30 p.c. 20 p.c. 30 p.c. 35 p.c. 8 cents. 11 cents. 12* cents. 15 p.c. 20 p.c. 20 p.c. Free. Free. Free. 8 cents. 11 cents. 12* cents. 10 p.c. 12^ p.c. 15 p.c. Free, Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. 7i p.c. 10 p.c 12* p.c. 17i p.c. 20 p.c 10 p.c. 12J p.c. 15 p.c 17i p.c. 22i p.c. 25 p.c 33 SCHEDULE A^Continued. Tariff Items. 305 Flagstone, sandstone and all building stone, not hammered, sawn or chiselled, and marble and granite, rough, not hammered or chiselled. 306 Marble, sawn or sand rubbed, not polished ; granite, sawn ; flag- stone and all other building stone, sawn or dressed ; and paving blocks of stone 307 Marble and granite, n.o.p., and all manufactures of marble or gran- ite, n.o.p 308 Manufactures of stone, n.o.p 309 Roofing slate, per square of one hun- dred square feet 310 Slate mantels and other manufac- tures of slate, n.o.p 311 Slate pencils and school writing slates 312 Asbestos in any form other tKan crude, and all manufactures there- of 313 Plumbago, not ground or otherwise manufactured 314 Plumbago, ground, and manufactures of, n.o.p., and foundry facings of all l^ndsi> 315 Carbons over six inches in circum- ference 316 Electric light carbons and carbon points, of all kinds, n.o.p 316a Incandescent lamp bulbs and glass tubing for use in the manufacture of incandescent lamps, and mantle stocking for gas light 317 Glass cut to size adapted for use in the manufacture of dry plates for photographic purposes, when im- ported by the manufacturers of such dry plates for use exclusively in the manufacture thereof in their own factories 318 Common and colourless window glass 319 Glass, in sheets, and bent plate glass, n.o.p 320 Plate glass, not bevelled, in sheets or panes not exceeding seven square feet each, n.o.p ■321 Plate glass, not bevelled, in sheets or panes exceeding seven square feet each, and not exceeding twenty- five square feet each, n.o.p 9513—3 British Preferential Intermediate General Tariff. Tariff. Tariff. 10 p.c. 12i p.c. 15 p.C. 15 p.c. m p.c. 20 p.c. 30 p.c. 32 p.c. 35 p.c. 20 p.c. 27i p.c. 30 p.c. 50 cents. 70 cents. 75 cents 20 p.c. 27^ p.c. 30 p.c. 15 p.c. 22i p.c. 25 p.c. 15 p.c. 22* p.c. 25 p.c. 5 p.c. 7i p.c. 10 p.c. 15 p.c. 22* p.c. 25 p.c. Free. Free. Free. 22* p.c. 32* p.c. 35 p.c. 5 p.c. 7* p.c. 10 p.c. Free. Free. Free. 7* p.c. 12* p.c. 15 p.c. 17* p.c. 22* p.c. 25 p.c. 7* p.c. 10 p.c. 10 p.c. 15 p.c. 25 p.c. 27* p.c. 34 SCHEDULE A—Contitmed. Tariff Items. 322 Plate glass, n.o.p 323 Silver glass, bevelled or not and framed or not 324 German looking-glass plate (thin plate), unsilvered or for silvering. . 325 Stained or ornamental glass windows 326 Glass demijohns or carboys, bottles, decanters, flasks, phials, glass jars and glass balls, lamp chimneys, glass shades or globes : cut. pres- sed, moulded or crystal glass table- ware, decorated or not : blown glass tableware and other cut glass ware. 326« Articles of glass, not plate or sheet, designed to be cut or mounted ; and manufactures of glass, n.o.p 327 Spectacles, eyeglasses, and ground or finished spectacles or eyeglass lenses 328 Spectacle and eyeglass frames, and metal parts thereof Group 8. Metals, and manufactures thereof. 329 Ores of metals of all kinds 330 Antimony, or regulus of. not ground, pulverized or otherwise manufac- tured , 3.'51 Bismuth, metallic, in its natural state a32 Ore of cobalt 333 Cinnabar; (luicksilver ; radium .'i-'{4 Kryolite or cryolite (ore) .''..'{.J Manganese, oxide of .''>3«; Tea load .';.''.7 lyoad. old, scrap, pig and block •'"W Lead, ill bars mikI in siieets .''.39 Load, manufactures of, n.o.p 3 to Tyiio for i»riii(ing. including chases, quoins ajid slugs, of all kinds .'!H r..il)blt iiietnl and type metal, in blofks, bnrH, jihitos and sheets .". tL' IMiosphnr tin anrl phosphor bronze In bloeks, bars, plate.«<, sheets and wire 343 Tin, In bloeks, plgR. bars, plates or sheets : tin strip waste, and tin foil. British Preferential Intermediate General Tariff. Tariff. Tariff. 22* p.c. .30 p.c. 35 p.c. 22* p.c. 30 p.c. 35 p.c. 12* p.c. 17* p.c. 20 p.c. 20 p.c. 27* p.c. 30 p.c. 20 p.c. 30 p.c. 32^ p.c. 15 p.c. 20 p.c. 22i p.c. 20 p.c. 27i p.c. 30 p.c. 15 p.c. 17* p.c. 20 p.c. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. 10 p.c. 15 p.c. 15 p.c. 15 p.c. 22* p.c. 25 p.c. 20 JI.C. 27* p.c. 30 p.c. 12* p.c. 17* p.c. 20 p.c. 10 p.c 15 p.c. 15 p.c. 5 p.c. 7i p.c. 10 p.c. Free. Free. Free. 35 SCHEDULE A—Oontinued. Tariff Items. 344 Tinware, .iapannetl or not, and all manufactures of tin, n.o.p 345 Zinc dust, zinc spelter and zinc in blocks, pigs, bars, rods, sheets and plates ; sal ammoniac skimmings ; and seamless drawn tubing of zinc. 346 Zinc, manufactures of, n.o.p 347 348 348a 349 Yellow metal, in bolts, bars and sheets, for use in the construction or repairs of vessels Brass and copper, old and scrap, or in blocks, ingots or pigs ; copper in bars and rods, in coil or otherwise, not less than six feet in length, un- manufactured ; copper in strips, sheets or plates, not polished, plan- ished or coated ; brass or copper tubing, in lengths of not less than six feet, and not polished, bent or otherwise manufactured 1 Works of art in bronze, cast from models made in Canada and de- signed by sculptors domiciled there- in, under regulations by the Mini- ter of Customs Brass in bars and rods, in coil or otherwise, not less than six feet in length, and brass in strips, sheets . or plates, not polished, planished or coated 350 Brass wire, plain 351 Copper wire, plain, tinned or plated.... 352 Brass and copper nails, tacks, rivets and burrs or washers ; bells and gongs, n.o.p.; and manufactures of brass or copper, n.o.p 352a Bells, when imported for use of churches only 353 Aluminum ingots, blocks, bars, rods, sti'ips, sheets or plates ; aluminum tubing in lengths of not less than six feet, not polished, bent or other- wise manufactured 354 Manufactures of aluminum, n.o.p. . . . 355 Britannia metal in pigs, blocks or bars; nickel, nickel silver, and German silver, in ingots or blocks, n.o.p 356 Nickel, nickel silver and German silver, in bars and rods, and also in strips, sheets or plates 357 Britannia metal, nickel silver, Nevada and German silver, manufactures of, not plated, n.o.i^ 9513—3* British Preferential Intermediate Tariff. Tariff. 15 p.c. 22J p.c. Free. Free. 15 p.c. 22^ p.c. Free. Free. Free. Free. 20 p.c. Free. Free. 15 p.c. Free. Free. 174 p.c. Free. Free. 274 p.c. Free. Free. 224 p.c. Free. Free. 2-i p.c. General Tariff. 25 p.c. Free. 25 p.c. Free. Free. Free. 5 p.c. 74 p.c. 10 p.c. 74 p.c. 10 p.c. m p.c 7i p.c. 10 p.c. 12i p.c 30 p.c. Free. Free. 25 p.c. Fi'ee. Free. 30 p.c. 36 SCHEDULE A— Continued. Tariff Items. 358 Anodes of nickel, zinc, copper, silver or gold 359 Gold and silver, in ingots^ blocks, bars, drops, sheets or plates, un- manufactured ; gold and silver sweepings ; and bullion fringe or gold fringe 360 British and Canadian coin and foreign gold coin 361 Gold, silver and aluminum leaf ; Dutch or schlag metal leaf ; brocade and bronze powders 362 Articles consisting wholly or in part of sterling or other silverware, nickel-plated ware, gilt or electro- plated ware, n.o.p.; manufactures of gold and silver, n.o.p 363 Platinum wire and platinum in bars, strips, sheets or plates 364 Diamond dust or bort and black, for borers 365 Composition metal and plated metal, in bars, ingots or cores, for the manufacture of watch cases, jewelry, and of filled gold and sil- ver seamless wire 366 Watch actions and movements, and parts thereof, finished or unfinished, including winding bars and sleeves. 307 Watch cases, and parts thereof fin- ished or unfinished 368 Clocks, watches, time recorders, clock and watch keys, clock cases, and clock movements 369 <^."hronometer8 and compasses for ships •■;70 Rollers, copper, adapted for use in calico printing .'571 Spurs and stilts, adapted for use in the manufacture of earthenware... 372 liliist furnace slag 37:'. Scnip Iron and scrap steel, <>iil and fit only to be romamifactiued, being part of or recovered from any ves- sel wrecked In waters publcct to tlie Jurisdiction of Canndn .'?74 Iron or steel scrai». wrontrlit. bein;,' wnsto or r< fuHP, including puncli- IngH, mttlngH or clippin','s of I-on or steel pIntPH or slieots having been In nctunl u.mp : oroj) ends of tin pbite bars, or of blooniH. or of rails, the same not having been in actual use per ton. British Preferential Intermediate Tariff. Tariff. 5 p.c. li p.c. Free. Free. Free. Free. Free. 15 p.c. 25 p.c. 22^ p.c. 30 p.c. Free. Free. Free. Free. 5 p.c. 7i p.c. Free. GeneraJ Tariff. 10 p.c. Free. Free. 27i p.c. 35 p.c. Free. P^'ree. 10 p.c. 10 p.c. 12^ p.c. 15 p.c. 20 p.c. 27^ p.c. 30 p.c. 20 p.c. 27i p.c. 30 p.c. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. f50 eents. 00 cents. $1.00 37 SCHEDULE A— Continued. Tariff Items. But nothing shall be deemed scrap iron or scrap steel except waste or refuse iron or steel fit only to be remanufactured in rolling mills or furnaces ; provided that articles of iron or steel, damaged in transit, if broken up under customs super- vision and rendered unsalable ex- cept as scrap, may be entered for duty as scrap 375 Iron in pigs, iron kentledge, and cast scrap iron ; ferrosilicon, ferroman- ganese, and spiegeleisen. .. .per ton. 376 Iron or steel billets, weighing not less than sixty pounds per lineal yard ; ingots, cogged ingots, blooms, slabs, puddled bars ; and loops or o'li^r forms, n.o.p.. less finished than iron or steel bars but more advanced than pig iron, except castings per ton. 377 Rolled iron or steel angles, tees, beams, channels, girders and other rolled shapes or sections, not punched, drilled or further manu- factured than rolled, n.o.p.. .per ton. 878 Bar iron or steel, rolled, whether in coils, rods, bars or bundles, com- prising rounds, ovals and squares, and flats ; steel billets, n.o.p. ; and rolled iron or steel hoop, band, scroll or strip, twelve inches or less in width, number thirteen gauge and thicker, n.o.p per ton. 879 Rolled iron or steel beams, channels, angles, and other rolled shapes, of iron or steel, not punched, drilled or further manfactured than rolled, weighing not less than thirty-five pounds per lineal yard, not being square, flat, oval or round shapes, and not being railway bars or rails per ton. 379o Flat eye bar blanks, not punched nor drilled, and universal mill or rolled edge plates of steel over twelve inches wide for use exclusively in the manufacture of bridges or of steel structural work, or in car con- struction per ton. 380 Boiler plate of iron or steel, not less than thirty inches in width, and not less than one-quarter of an inch in thickness, for use exclusively in the manufacture of boilers under regu- lations by the Minister of Customs. 381 Rolled iron or steel plates, not less than thirty inches in width and not less than one-quarter of an inch in thickness, n.o.p per ton. British Preferential Intermediate Tariff. Tariff. General Tariff. $1.50 .$2.25 $2.50 $1.50 $4.25 $2.25 $6.00 $2.50 $7.00 $4.25 $6.00 $7.00 $2.00 $3.00 $2.00 Free. $2.00 $2.75 Free. $2.75 $3.00 Free. $3.00 ; 411179.' i British eferential Intermediate General TarifE. Tariff. Tariff. 38 SCHEDULE X— Continued. Tariff Items. 382 Rolled iron or steel sheets or plates, sheared or unsheared, and skelp iron or steel, sheared or rolled in grooves, n.o.p $4.25 $G.OO $7.00 383 Skelp iron or steel, sheared or rolled in grooves, when imported by manu- facturers of wrought iron or steel pipe for use only in the manufac- ture of wrought iron or steel pipe in their own factories 5 p.c. 5 p.c. fi p.c. 384 Rolled iron or steel sheets and strips, polished or not. number fourteen gauge and thinner, n.o.p. ; Canada plates : Russia iron ; terne plates and rolled sheets of iron or s*^eel. coated with zinc, spelter or other metal, of all widths or thicknesses, n.o.p. : and rolled iron or steel hoop, band, scroll or strip, number four- teen gauge and thinner. galvanizeeeM in u-se in thf tiTirkH of railways in Canada, and which havo l)fen exported from fanada and returno4 Galvanized Iron or steel wire, curved or not, numbers nine, twelve and thirteen gauge A(yTt r.iKkthorn strip fencing, woven wire fencing, and wire fencing of iron or steel, n.o.p., not to inolude woven wire or netting made from wire smaller than niimber fourteen gauge nor to lnr'Iu«I*! fencing of wire larger than niinilMT nine gauige 4fK! Wire of all metals and kinds, n.o.p.. 407 Wire, singlf or KPveral, covered with cotton, linen, silk, rubber or other nuiterla], Including cable so covered 40S Wire roi)n, Htnindo7 Veneers of wood, n.o.p., not over three thirty-seconds of an inch in thick- ness 10 p.c. 12A p.c. 35 p.c. rii»7a Veneers of oak, rosewood, mahogany, Spanish cedar and walnut, not over three thirty-seconds of an inch in thickness TA)H Mouldings of wood, plain, gilded or otherwi.se further manufactured . ... '^(t) Vulcanized fibre, kartavert, indurated fibre, and like material, and manu- factures of, n.o.p 510 Churns, n.o.p., brooms, whisks, wash- boards, pounders and rolling pins. . 11 FJHhIng rods, walking sticks and walking canoH, of all kinds 12 Pjrtiire frnino.s and photograph franu'H, of any material 1.'! Tlinhn'lhi. parasol and sunshade sticks or li!inorl. iiK'liil or other ma- terial, not textile or iiMjifr 17* p.c. 22^ p.c. 25 p.c 17* p.c. 22* p.c. 25 p.c 5 p.c. 7* p.c. 7* p.c 17* p.c. 22* p.c. 25 p.c 17* p.c. 22* p.c. 25 p.c 15 p.c. 17* p.c. 20 p.c 20 p.c. 27* p.c. 30 p.c 20 p.c. 27* p.c. 30 p.c 15 p.c. 17i p.c. 20 p.c 17 J p.(\ 22* p.c. 25 p.c 22* p.c. 30 p.c. 35 p.c 20 p.c. 27* p.c. 30 p.c. 61 SCHEDULE K— Continued. British Preferential Intermediate General Tariff. Tariff. Tariff. Tariff Items. 517 Window shade or blind rollers 22i p.c. 30 p.c. 35 p.c. 518 Billiard tables, with or without pockets, and bagatelle and other game tables or boards, cues, balls, cue racks, and cue-tips 22^ p.c. 30 p.c. 35 p.c. 519 House, office, cabinet or store furni- ture of wood, iron, or other ma- terial, in parts or finished ; wire screens, wire doors and wire win- dow's ;. cash registers ; window cornices and cornice poles of all kinds ; hair, spring and other mat- trasses ; curtain stretchers, furni- ture springs and carpet sweepers.. 20 p.c. 27i p.c 30 p.c. Group 10. Cotton, Flax, Hemp, Jute and other Fibres, and Silk, Wool, and Manufactures thereof. 520 Batts, batting and sheet wadding of wool, cotton or other fibre, cotton warps and cotton yarns, dyed or not, u.o.p 17* p.c. 22i p.c. 25 p.c. 521 Grey cotton fabrics and fabrics of flax, unbleached, n.o.p 15 p.c. 22^ p.c. 25 p.c. 522 White cotton fabrics, and fabrics of flax, bleached, n.o.p.; tailors' hol- lanas of linen and towelling of linen or cotton in the web, colour- ed or not 523 Fabrics of cotton or flax, printed, dyed or coloured, n.o.p 524 Cotton duck, grey or white, weighing over eight ounces per square yard. 524o Seamless cotton or linen duck, in cir- cular form, of a class or kind not made in Canada, for use in the manufacture of hose pipe Free. Free. Free. 525 Stair linen, diaper, uoylies, tray cloths, sheets, quilts, counterpanes, towels and pillow cases, of cotton or linen ; uncoloured damask of linen or cotton in the piece, in eluding uncoloured table cloths or napkins of linen or cotton 526 White and cream coloured la^^ and embroideries, of cotton or linen... 527 Jeans, sateens and coutils, when im- ported by manufacturers of corsets and dress stays, for use exclusive- ly in the manufacture of such ar- ticles in their own factories 12* p.c. 174 p.c. 20 p.c. 9613— 4i 7* p.c. 22* p.c. 25 p.c. 25 p.c. 30 p.c. 32* p.c. 15 p.c. 17* p.c. 20 p.c. 20 p.c. 27* p.c 30 p.c. 12* p.c. 17* p.c. 20 p.c 52 SCHEDULE A— Continued. Tariff Items. 528 Webbicg. non-elastic, when imported by manufacturers of suspenders for use exclusively in the manufacture of such articles in their own fac- tories 529 Prunella cloth of wool 530 Bolting cloth, not made up .!;31 Cloth such as is used for covering the outside of books, when import- ed for use exclusively in uinding books, under regulations by the Minister of Customs 532 Coir and coir yam ; raw cotton or cotton wool not dyed ; cotton yarns, number forty and finer. . . . 533 Waste or shoddy from cotton, wool- len or other fabrics or from yarn or thread, machined, gametted or prepared for use 534 Cotton yam. polished or glazed, when imported by manufacturers of shoe laces for use exclusively in the manufacture of such articles in their own factories 535 Cotton sewing thread in hanks 53G Cotton or linen thread, n.o.p.; crochet and knitting coiton 537 Manufactures of cotton, hemp or flax, or of which cotton, hemp or flax is the component material of chief value, n.o.p .">;i8 Manufactures of jute, n.o.p 539 Fibre, Mexican, natural, and tampico or Istle and vegetable fibres; flbrilla, flax fibre and flax tow; grass, ma- nilfa. Esparto or Spanish, and other grasses, and pulp of, including fancy grasses, dried but not colour- ed or otherwise manufactured; moss, Iceland, and other mosses, seagrass and seaweed, crude or in their natural state, or cleaned only'; and kelp ■V40 Hemp, dressed or undressed •Ml Onkura of Jute or hemp r>42 .Tutp or hernj) yarn, plain, dyed or coloured .M3 Linen yam for the mauiifjicture of towpJH !\n<\ «l(iin;isk. wlioii itnportod by mnnufaftiirors of such articlos for use exchmively In the manu- facture of such artlfles In their own British Preferential Intermediate Tariff. Tariff. 12^ p.c. 17i p.c. Free. Free. Free. Free. Free. Free. Free. Free. 7^ p.c. 10 p.c. Free. Free. 10 p.c. 12* p.c. 17i p.c. 22i p.c. 25 p.c. 30 p.c. 15 p.c. 22i p.c. Free. Free. Free. Free. Free. Free, Frop. Free. Free. Free. General Tariff. 20 p.c. Free. Free. Free. Free. 121 p.c. Free. 15 p.c. 25 p.c. 35 p.c. 25 p.c. Free. Free. Free. Free. Free. 53 SCHEDULE A- -Coniinued. Tariff Items. 544 Binder twine or twine for harvest binders 544o Articles which enter into the cost of the manufacture of binder twine or twine for harvest binders, when im- ported for such use exclusively by manufacturers who manufacture such twine only 545 Jute and jute butts; jute cloth, as taken from the loom, not coloured, cropped, mangled, pressed, calen- dered, nor finished in any way; and jute canvas, uncoloured 546 Jute cloth, uncoloured, not further finished than cropped, bleached, mangled or calendered 547 Sail twine and canvas, of hemp or flax, when to be used for boats' and ships' sails 548 Twine and cordage of all kinds, n.o.p. 549 Hammocks, lawn tenuis nets, sports- men's fish nets, and other articles manufactured of twine, n.o.p 550 Sails for boats and ships 551 Horse clothing of jute, shaped or otherwise manufactured 552 Bags or sacks of hemp, linen or jute, and cotton seamless bags 553 Lamp wicks 554 Wool and the hair of the camel, alpaca, goat, and other like animals, not further prepared than washed, n.o.p.; noils, being the short wool which falls from the combs in worsted factories; and worsted tops, n.o.p 555 Wool, viz.: — Leicester, Cotswold, Lin- colnshire, Southdown combing wools, or wools known as lustre wools and other like combing wools, such as are grown in Canada, per pound. 556 Worsted tops made from such wools as are mentioned in the next pre- ceding item 557 Yarns, woollen and worsted, n.o.p. . . 558 Yarns, composed wholly or in part of wool, worsted, the hair of the goat, or like animal, n.o.p., costing thirty cents per pound or over, when im- ported on the cop. cone or tube, or in the hank, by manufacturers of woollen goods for use exclusively in their own factories British Prefereiitial Intermediate Tariff. Tariff. Free. Free. Free. 7i p.c. 20 p.c. 15 p.c. 17^ p.c. Free. 2 cents Free. Free. Free. 10 p.c. 27i p.c. 17i p.c. 22i p.c. Free. 2^ cents. General Tariff. Free. Free. Free. 10 p.c. 5 p.c. 5 p.c. 5 p.c. 20 p.c. 22i p.c. 25 p.c. 20 p.c. 27* p.c. 30 p.c. 15 p.c. 22J p.c. 25 p.c. 30 p.c. 20 p.c. 25 p.c. Free. 3 cents. 10 p.c. m p.c. 15 p.c. 20 p.c. 27^ p.c. 30 p.c. 12i p.c. 17^ p.c. 20 p.c. 54 SCHEDULE A— Continued. British Preferential Intermediate General Tariff. Tariff. Tariff. Tariff Items. 559 Wool or worsted yams, when gen- apped. dyed or finished and import- ed by manufacturers of braids, cords, tassels, buttons and fringes for use exclusively in the manufac- ture of such articles in their own factories. Free. Free. Free. 560 Yaras spun from the hair of the al- paca, and mohair yarn P^ree. Free. Free. 561 Lastings, mohair cloth, or other manu- factures of cloth, woven or made in pattern of such size, shape or form, or cut in stich manner as to be fit only for covering buttons, when im- ported by manufacturers of buttons for use exclusively in the manufac- ture of such articles in their own factories Free. Free. Free. 562 Oiled silk, and oiled cloth, and tape or other textile, india-rubbered, flocked or coated, n.o.p 20 p.c. 27i p.c. 30 p.c. 563 Women's and children's dress goods, coat linings, Italian cloths, alpacas, Orleans, cashmeres, henriettas, ser- ges, buntings, nun's cloth, benga- lines, whip cords, twills, plains or jacquai^is of similar fabrics, com- l)Osed wholly or in part of wool, worsted, the hair of the camel, al- paca, goat, or like animal, not ex- ceeding in weiglit six ounces to the square yard, when imported in the grey or unlini.'ihod state for the pur- l)Ose of being dyed or finished in Canada, under regulations pre- scrlber,Mf; Sofks and st.M-uings of all kinds.... 25 p.c. 32* p.c. 35 p.c. 55 SCHEDULE A— Continued. Tariff r terns. 509 Stockinettes for the uiaunfacture of rubber boots and shoes, wlien im- porteU] Frfight wagons, farm wagons, drays ntul Hloighs, and complete parts thereof 17A p.C. 22J p.c. 25 p.C. 7tU2 BuKgiefl. carriages, pleasure carts and vehicles, n.o.p.; tires of rubber for vehicles of nil kinds, fitted or not: cutters, chlMron's carriages and sleds, and finished parts of all articles in this Item 22* p.c. 30 p.c. 35 p.c. 67 SCHEDULE A— Continued. Tariff Items. Provided that for duty purposes the minimum value of an open buggy shall be forty dollars, and the mini- mum value of a covered buggy shall be fifty dollars. 593 Railway cars or other cars, wheel- barrovrs, trucks, road or railway scrapers and hand carts 594 Bicycles and tricycles, n.o.p 595 Locomotives and railway passenger, baggage and freight cars, being the property or under the control of railway coijipanies in the United States, running upon any line or road crossing the frontier, so long as Canadian locomotives and cars are admitted free under similar cir- cumstances into the United States, under regulations prescribed by the Minister of Customs 596 Materials to be used in Canada for the construction of bridges and tun- nels crossing the boundary between the United States and Canada, when similar materials are admitted free under similar circumstances into the United States, under regula- tions prescribed hy the Minister of Customs 597 Pianofortes, organs and musical in- struments of all kinds, n.o.p.; pho- nographs, graphophones. grama- phones and finished parts thereof, including cylinders and records therefor; and mechanical piano and organ players 598 Brass band instruments; parts of pianofoi-tes and parts of organs; and bagpipes 599 Hides and skins, raw, whether dry, salted or pickled; and raw pelts. . . . 600 Fur tails, in the raw state 601 Fur skins of all kinds, not dressed in any manner 602 Astrakan or Russian hare skins, China goat plates or rugs, and China goat skins, wholly .or par- tially dressed, but not dyed 603 Fur skins, wholly or partially dressed, n.o.p ^ 604 Dongola, cordovan, calf, sheep, lamb, kid or goat, kangaroo, alligator, and all leather, dressed, waxed, glazed or further finished than tanned, n.o.p.; harness leather, and chamois skin British Preferential Intermediate Tariff. Tariff. GoTieral Tariff. 20 p.e. 27^ p.c. 20 p.c. 27i p.c. 30 p.c. 30 p.c. Free. Free. Free. Free. Free. 20 p.c. 27* p.c. 15 p.c. Free. Free. Free. Free. 10 p.c. 22i p.c. Free. Free. Free. Free. 15 p.c. 12* p.c. 15 p.c. 30 p.c. 25 p.c. Free. Free. Free. Free. 15 p.c. m p.c. 10 p.c. m p.c. 15 p.c. 12i p.c. 15 p.c. m p.c. 5S SCHEDULE K— Continued. British Tariff Preferential Intermediate Geoieral Items. Tariff. Tariff. Tariff. 605 Skins for morocco leather, tauned but not further manufactured; belting leather, of all kinds ; tanners' scrap leather; leather not further finished than tanned, and skins, n.o.p 60G Sole leather 607 Glove leathers, tanned or dressed, coloured or uncoloured, when im- ported by glove manufacturers for use exclusively in their own fac- tories in the manufacture of gloves. 5 p.c. 7^ p.c. 10 p.c. 608 Japanned, patent or enamelled leather; morocco leather and leathers in im- itation of morocco leather 609 Belting, of leather 610 Belting, n.o.p 611 Boots and shoes, pegged or wire fastened, with unstitched soles close edged 611« Boots, shoes, slippers and insoles of any material, n.o.p 612 Harness and saddlery, including horse boots 61.3 Manufactures of raw hide, and all manufactures of leather, n.o.p 614 Leather-board, leatheroid, and manu- factures thereof, n.o.p <;i.- Whips of all kinds, including thongs Mini lashes t;i6 Kubl)or and gutta percha, crude caout- fjiouc or iiulla-nibber, unmanufac- lurod; i)0\vder(Ml rubber and rubber or gutta porcha waste or junk; hard rubber in slicots but not further iiian>ifa(;tiiic(l, and recovered rub- ber and niblxT substitute Free. Free. Free. <;17 India rulibcr boots and shoes 15 p.c. 22i p.c. 25 p.c. 615 Kiiltbcr (•(•Hiont and all manufactures of india-ruldicr- and gutta percha, n.o.p 15 p.c. 25 p.c. 27i p.c, • ;i!» In7H MeerHcliaum, crude or raw <;7}» Hoofs, horn strips, horn and horn lipH, in tho rongl), not jiolished or otherwiHo niannfnctured than cleaned; bones, crude 6S0 Fossils, shells, tortoise and niothor-of- pcjirl. and other shells unmanufac- tured British Pi-eferential Intermediate Tariff. Tariff. General Tariff. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. I' ret'. Free. Free. Free. I-^ree. Free. Free. Free. Free. 63 SCHEDULE A— Continued. British PreifeTential Intermediate General Tariff. Tariff. Tariff. Tariff Items. 681 Junk, old : rags of cotton, jute, hemp • and wool; paper waste clippings, and waste of all kinds, n.o.p., ex- cept metallic; broken glass or glass QXiWet Free. Free. Free. 682 Fish hooks, for deep-sea or lake fish- ing, not smaller in size than num- ber 2.0; bank, cod, pollack and mackrel fish lines; and mackrel, herring, salmon, seal, seine, mullet, net and trawl twine in hanks or coil, barke<3fcOr not, — in variety of sizes and thmids, — including gilling thread in balls, and head ropes for fishing nets; manila rope, not ex- ceeding one and one-half inches in circumference, for holding traps in lobster fishery; barked marline, and net norsels of cotton, hemp or flax; and fishing nets or seines, when used exclusively for the fisheries, not to include hooks, lines or nets commonly used for sportsmen's purposes Free. Free. Free. 683 Fillets of cotton and rubber not ex- ceeding seven inches wide, when imported by manufacturers of card clothing for use exclusively in the manufacture of card clothing in their own factories *••■•' Free. Free. Free. 684 Rubber thread, not covered Free. Free. Free. 085 Blanketing and lapping, and discs or mills for engraving copper rollers, when imported by cotton manufac- turers, calico printers, and wall paper manufacturers, for use in their own factories only Free. Free. Free. 086 Goldbeaters' moulds and goldbeaters' skins Free. Free. Free. 087 Cat-gut or worm gut, unmanufac- tured, adapted for the manufacture of whip or other cord, or of liga- ^ tures Free. Free. Free. 088 Artificial limbs, and parts thereof; * artificial teeth, not mounted Free. Free. t ree. 089 Life-boats and life saving apparatus specially imported by societies to encourage the saving of human life. Free. Free. Free. 09^ Clothing and books, donations of. for charitable purposes, and photo- graphs, not exceeding three, sent by friends and not for the purpose of _ sale Free. Free. Free. 090a Casual donations from abroad sent by friends, and not being advertising matter, tobacco, articles containing spirits or merchandise for sale — 64 SCHEDULE A- Tariff Items. when the duty otherwise payable thereon does not exceed fifty cents in any one case, under regulations by the Minister of Customs 691 Communion sets of metal, glass or wood 092 Coins, cabinets of; collections of medals and collections of postage stamps; medals of gold, silver or copper, and other metallic articles actually bestowed as trophies or prizes and received and accepted as honorary distinctions, and cups or other metallic prizes (not usual merchantable commodities), won in hona fide competitions 693 Collections of antiquities, when im- ported by or for public museums, public libraries, universities, col- leges or schools, and which are to be placed in such institutions 594 Models of inventions and of other im- provements in the arts, — but no article shall be deemed a model which can be fitted for use 695 Paintings in oil or water colours and pastels, valued at less than twenty dollars each 695a Paintings in oil or water colours and pastels, valued at not less than twenty dollars each; paintings and sculptures by artists domiciled in Canada but residing temporarily abroad for purposes of study, under regulations by the Minister of Cus- toms •■.cfi Philosophical and scientific apparatus, utensils, instruments, and prepara- tions, Including boxes and bottles containing the same; maps, photo- graphic reproductions, casts as models, etchings, lithographic prints or charts. .Ml articles in this item, when specially imported in good faltli for the use and by order of any society or institution incorpor- ated or osfablishcd solely for re- ligious, philosopliif'al. educational. Hclentlflc or literary purposes, or for the enconnigoment of the fine arts, or for the use or by order of any follegp, aciuleniy, school, or semi- nary of loiirnlng In <^'nnada, and not for sale, (indor regulations prescrib- ed by the Minister of Customs 697 r; lobes, geograi»hical, topographical and astronomical -Continued. British Preferential Intermediate Tariff. Tariff. Free. Free. Free, Free. General Tariff. Free. Free. Free. Free. Free. 15 p.c. Free. Free, Free. 22* p.c. Free. Free. Free. 25 p.c. Free. Free. Free. Free. Free. Free. Free. Free. Free. 65 SCHEDULE K— Continued. Tariff Items. 698 Typewriters, type, tablets with mov- able fixtures, and musical instru- ments, when imported by and for the use of schools for the blind, and being and remaining the sole pro- prety of the governing bodies of the said schools and not of private individuals G99 Botanical and entomological speci- mens ; mineralogical specimens ; skins of birds, and skins of animals not natives of Canada, for taxider- mic purposes, not further manufac- tured than prepared for preserva- tion ; fish skins ; anatomical pre- parations and skeletons or parts thereof ; and specimens, models and and wall diagrams for illustration of natural history for universities, schools and public museums TOO Animals and articles brought into . Canada temporarily and for a period not exceeding three. months, for the purpose of exhibition or of competition for prizes offered by any agricultural or other association Provided a bond shall be first given in accordance with regulations pre- scribed by the Minister of Customs, with the condition that the full duty to which such animals or articles would otherwise be liable shall be paid in case of their sale in Canada, or if not re-exported within the time specified in such bond. 701 Menageries, horses, cattle, carriages and harness of, under regulations prescribed by the Minister of Customs 702 Carriages for travellers, and carriages laden with merchandise, not to in- clude circus troupes or hawkers, under regulations prescribed by the Minister of Customs 703 Travellers' baggage, under regulations prescribed by the Minister of Cus- toms 704 Apparel, wearing and other personal and household effects, not merchan- dise, of British subjects dying abroad, but domiciled in Canada ; books, pictures, family plate or furniture, personal effects and heir- looms left by bequest 705 Settlers' effects, viz.: — Wearing ap- parel, books, usual and reasonable household furniture and other house- hold effects; instruments and tools of trade, occupation or employment, guns, musical instruments, domestic 9513—5 British Preferential Intermediate General Tariff. Tariff. Tariff. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. SCHEDULE A— Continued. Tariff Items. sewing machines, typewriters, bi- cycles, carts, wagons and other highway vehicles, agricultural im- plements and live stock for the farm, not to include live stock or articles for sale, or for use as a con- tractor's outfit, nor vehicles nor im- plements moved by mechanical power, nor machinery for use in any manufacturing establishment; all the foregoing if actually owned abroad by the settler for at least six months before his removal to Canada, and subject to regulations prescribed by the Minister of Cus- toms Provided that any dutiable article entered as settlers' effects may not be so entered unless brought by the settler on his first ar- rival, and shall not be sold or otherwise disposed of without payment of duty until after twelve months' actual use in Canada. 706 Articles for the personal or official use of Consuls General who are natives or citizens of the country they re- present and who are not engaged in any other business or profession... 7"»7 Articles for the use of the Governor General 7<>8 Arms, military stores, munitions of war. and other articles the property of the Imperial government, and to remain the property of such govern- ment; articles consigned direct to of- ficers and men of His Majesty's Im- perial navy, for their own personal use or con.sumptlon, on board their own ships 7<>I> Articles and other goods, the growth, prodnco or manufacture of Canada, returned to tlie exporter thereof af- ter having been exported without having Ijeen advanced in value or Improved in condition by any pro- oexs of manufacture or other means; alHo quick-silver flasks, and other motnlllc receptacles for holding li'luidH, nnd oyster pails, after hav- ing l»pen once exported from Can- nd.T Provided that the said articles nnd goods are roturnod within five years from time of exi)orta- tlon. Hiibjecf to regulations pre- HcrlbPil by the Minister of Cus- toms; Provided also th.nt any article or goods denoribcd in this para- graph, upon which an allowance British Preferential Intermediate General Tariff. Tariff. Tariff. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. Free. 67 SCHEDULE K— Continued. Tariff Items. of drawback has beeii made, shall not be admitted to entry except upon payment of duties equal to the drawback allowed; Provided further that any of such goods or articles manufactured in bond or under Excise regula- tions in Canada and exported shall not be admitted to entry except upon payment of the Customs or Excise duties to which they would have been liable had they not been ex- ported from Canada. 710 Coverings, inside and outside, used in covering or holding goods impor- ted therewith, shall be subject to the following provisions, viz.: — (a) Usual coverings, containing free goods only; usual cover- ings, except receptacles capable of holding liquids, containing goods sub.iect to a specific duty only, n.o.p (&) Usual coverings containing goods subject to any ad valorem duty, when not included in the invoice value of the goods they contain (c) Provided that usual coverings containing goods subject to any ad valorem dut.v. if included in the invoice value of the goods they contain, and not charged separately on the invoice, shall be subject to the same rate of duty ad valorem as the goods they contain, and may be com- bined with the goods for valua- tion and duty on the Customs entry ; (d) Provided further that reeoi»- tacles capable of holding liquids, when containing goods subject to a specific duty, shall be charged with the rate of duty to which the same would bo subject if imported separately, except when the coverings and the goods contained therein are rated together in the Tariff item : (e) Provided further that usual coverings designed for use other than in the bona fide transporta- tion of the goods they contain, shall be charged with the rate of duty to which the same would be subject if imported separately. if) Provided also that the term coverings in this' paragraph shall include packing boxes, British Preferential Intermediate Tariff. Tariff. General Tariff. Free. 15 p.c. Free. 20 p.c. Free. 20 ii.c. SCHEDULE A— Concluded. Tariff Items. crates, casks, cases, cartons, wrapping, sacks, bagging, rope, twine, straw or otlier articles used in covering or liolding goods imported ttierewith, and the labour and charges for packing such goods, subject to regulations prescribed by the Minister of Customs. 711 All goods not enumerated in this schedule as subject to any other rate of duty, and not otherwise declared free of duty, and not being goods the importation whereof is by law prohibited Provided that duty shall not be deemed to be provided for by this item upon dutiable goods mentioned as ' n.o.p.', in any preceding tariff item. Provided further that when the com- ponent material of chief value in any non-enumerated article consists of dutiable material enumerated in this schedule as bearing a higher rate of duty than is specified in this tariff item, such non-enumer- ated article shall be subject to the highest duty which would be chargeable thereon if it were com- posed wholly of the component ma- terial thereof of chief value, such ' component matei-ial of chief value' being that component material which shall exceed in value any other single component material in its condition as found in the article. British Preferential Infceirmediate Tariff. Tariff. General Tariff. 15 p.e. 17* p.e. 20 p.e.' SCHEDULE B, GOODS SUBJECT TO DRAWBACK FOR HOME CONSUMPTION. 1002 1003 1004 1005 1006 1007 1008 1009 1010 1011 1012 1013 Portion of duty not including .s|K-cial duty or dumping duty) payable as Drawback. Oil, fuel, and other articles not machinery Rolled iron, rolled steel and pig iron Hemp bleaching compound and ingredients thereof Cotton seed oil Steel under one-half inch in diameter or under one-half inch square Steel cut to shape Flat spring steel, steel billets and steel axle bars Spiral spring steel. Steel ■;3 When entering into the cost binder twine manufactured inj Canada j !)f> per cent. When used in the manufacture of mowing machines, reapers, har-. vesters, binders and attachments for binders i 99 When used in the manufacture of rope 99 When used in the manufacture of liquid annatto |99 When used in the manufacture of locks and knobs 99 When used in the manufacture of i spoons Cloths, of wool, cotton, silk, ramie or unions, fifty inches or over in width and weighing not more than seven ounces per square yard, not rubbered or made waterproof 99 When used in the manufacture of springs and axles for vehicles other than railw^ay or tramway vehicles |99 When used in the manufactui-e of j railway spiral springs i99 When used in the manufacture of cutlery, files, augers, auger bits, bit braces, hammers, axes, hat- chets, scythes, reai)ing hooks, hoes, hay or straw kniv*;, agri- cultural forks, hand rakes, skates, stove trimmings, bicycle chain and windmills 99 Botany yarn, single, numbers thirty and finer, on mule cops, tubes or cones, or in hanks, dry spun on the French or Belgium systems, in white only, not doubled or twisted When used in the manufacture of mackintosh clothing Hat and cap linings Fabrics of silk and satin, em- broidered or embossed chiffon, casket gimps and fringes. . . . . 50 When used in the manufacture of socks and stockings and Jersey cloth 90 When used in the manufacture of hats and caps 99 When used in the manufacture of i I burial caskets and burial robes. . i65 69 70 SCHEDULE B— Concluded. Item No. Goods. When Subject to Drawback. Portion of duty (not including sj)ecial duty or dumping duty) payable as Drawback. 1014 Glass in sheet and in plate. 1015 1016 1017 1019 1020 Rolled angles of iron or steel, nine ' and ten gauge, not over one and one-half inches ^vide Stearine and caseins When used in the manufacture of bent plate glass, bent sheet glass and silvered mirror plate 50 p»er c-ent. Lap welded tubing of iron or steel, not less than 2^ inches in dia- meter, threaded and coupled or not, testing one thousand pounds pressure per square inch 1018 Machinery imported after 1st i' July, 1906, and prior to 1st I July, 1908, and other articles not machinery When used in the manufacture of bedsteads 99 When used in the manufacture of leather 99 When used in casing water, oil andj natural gas wells |99 When used for transmission of natural gas under high pressure from gas wells to points of dis- tribution 50 Bituminous coal. When entering into the cost of tin plate, teme plate, and black sheets of iron and steel, number' I fourteen gauge or thinner 99 When imported by proprietors of smelting works and converted at the works into coke for the] smelting of metals from ores . . 99 Galvanized wire netting, of a class or kind not made in Canada.. .. When used iu traps for the fish- 99 SCHEDULE C. PROHIBITED GOODS. 1201 Books, printed paper, drawings, paintings, prints, photographs or representations of any kind of a treasonable or seditious, or of an immoral or indecent character. 1202 Reprints of Canadian copyrighted works, and reprints of British copyrighted works which have been copyrighted in Canada. 120.3 Coin, base or counterfeit. 1204 Oleomargarine, Vnitterine or other similar substitutes for butter, and process butter or renovated butter. 1205 Tea adulterated with spurious leaf or with exhausted leaves or containing so great an admixture of chemical or other deleterious substances as to make it unfit for use. 1200 Goods manufactured or jjroduced wholly or in part by prison labour, or which havelieen made within or in connection with any prison, jail or penitentiary ; also goods similar in character to those produced in such institutions, when sold or offered for sale by any person, firm or corporation having a contract for the manufacture of such articles in such institutions or by any agent of such person, firm or corporation, or when such goods were originally purchased from or trans- ferred by any such contractor. 1207 Animals suffering fi-om any contagious disease- 1208 Metallic trading checks in circular form. 1209 Any goods— (o.) which, if sold, would be forfeited under the provisions of Part VII. of the Criminal Code ; or, {b) manufactured in any foreign state or country which bear any name or trade mark which is or purports to be the name or trade mark of any manufacturer, dealer or trader in the United Kingdom or in Canada, or in any other British country, unless such name or trade mark is ac- companied by a definite indication of the foreign state or country in which the goods were made or produced ; Provided that for the purposes of this item if there is on an.y goods a name which is identical with or a colourable imitation of the name of a place in the United Kingdom or in Canada, or in any other British Country, such name, unless it is accompanied by the name cf the state or country in which it is situate, shall, unless the Minister decides that the attaching of such name is not calculated to deceive (of which matter the Minister shall be the sole judge), be treated as if it was the name of a place in the United Kingdom or in Canada, or in any other British Country. 1210 Posters and hand-bills depicting scenes of crime or violence. 1211 Stallions and mares of less value than $bO each. 71 T >r 11 t: X THE CUSTOMS TAB l-FF, \i)iM (iUon- T.— ANIMALS, AaRIOlTLTURAL PRODUCTS, FISH AND PROVI- SIONS. " FT.— SUGAR, MOLASSES, AND MANUFAOTURESTITEREOr. I IT.— TOBAOOO, AND MANUFAOTURES TIIERROF. IV.— SPIIflTS. WINES AND OTHER BEVERAdES. v.— PULP, PAPER AND BOOKS. Vr. CTTEAriOALS, DRUGS, OILS AND PAINTS. Vir.-HARTHS, EARTHENWARE AND STeNEW^ARE, VI II.— MET ALS, AN D MANUFAGTURES THEREOF. I .\.— WOOD, AND MANttFAOTUR,ES THEREOF. X (OTTOl^/ FLAX, HEMP, JUTE ANTE OTHER FIBRES. AX1> SIIJK; wool; and - manufactures: TtlEREOF. XL— MISCELLANEOUS. 051 ;;{—<; IISTDEX Goods. Number of Tariff Item. Absinthe 156 Absorbent cotton 236 Acetate amyl 166 Acetate of lead, not ground 488 Acetone 166 Acetylene gas lanterns for gas beacons, &c 465 Acid, acetic and pyroligneous, N.O.P.. 213 Acid, acetic and pyroligneous, crude not over 30 per cent acid 214 Acid, boracic 208 hydro-fluo-silicic 208 muriatic ~ 217 nitric and other, N.O.P 216 oxalic 208 phosphate, not medicinal 218 stearic 215 sulphuric 217 sulphuric, platinum articles for. . 490 tannic 208 tartaric crystals 208 Acids, mixed 216 Aconite, root 205 Acorn nuts 26 Actions, piano, parts for manufacture of 675 Actions, watch 366 Adhesive felt for vessels 185 Adhesive paste 232 Admiralty charts 177 Advertising matter illustrated, N.O.P... 178 Agate ware, iron or steel 427 Agriculture, books on 172 Agriculture implements, plates cut to shape for 444 Agricultural implements, N.O.P 448 settlers 705 Air guns and rifles 424 Alabaster ornaments 624 Album insides of paper 177 Albumen, blood 207 egg 207 Albumenized paper for photographers.. 187 Alcohol, amyl 156 ethyl 156 ethyl, to be denatured 157 methyl 156 methyl, for denaturing pur- poses 158 wood 156 Alcoholic bitters 156 Alcoholic liquors, N.O.P 156 perfumes, not more than 4 ounces 160 perfumes, more than 4 ounces. 160 Ale in bottles 147 Ale in casks, &c 146 Alizarin 203 artificial 203 {►.")! 3— 7 Number of Goods. Tariff Item. Alkanet root 205 Alli.gator leather 604 Alluvial gold mining, machinery, &c.... 461 Almanacs, advertising 178 Almonds, not shelled 109 Alpaca fabrics to be finished in Canada. 563 N.O.P 566 Alpaca hair or wool not furthe jrepired than washed, N.O.P 554 Alpaca fabrics 566 Alpaca ready made clothing 567 Alpaca yarn 560 Alum, in bulk only 212 Alum, cake 212 Alumina 211 Alumina, sulphate of 212 Aluminum ingots, blocks, bars, &c. .. 353 Aluminum, chloride of 211 Aluminum, crude acetate of red liquor, &c 203 Aluminum hollow-ware 428 Aluminum leaf 361 Aluminum, manufactures of. N.O.P. .. 354 Aluminum tubing 353. Amalgam safes & cleaners 460 Amber ornaments 624 Amber gum 254 Ambergris 254 Ammonia, aromatic spirits of 161 nitrate of 208 sulphate of 208 Ammoniac, sal 208 Ammunition. N.O.P 424 Amyl alcohol 156 Amyl acetate 166 Anatomical preparations 699 Anchors 455 Anchovies in oil or otherwise, in tin boxes when weighing over 20 ounces but not over 36 ounces, over 12 ounces but not over 20 ounces, over 8 ounces but not over 12 ounces, 8 ounces or less.. 120 Angles, iron or steel for vessels .. .. 470 Angles, -iron or steel, rolled, not less than ,35 pounds per yard 379 Angles, iron or steel, rolled, N.O.P. . . 377 Angostura bitters 156 Aniline dyes, not less than 1 pound .. 203 Aniline, oil crude 203 Aniline salts 203 Animals for exhibition, &c 700 Animals for improvement of stock.. .. 1 Animals, living N.O.P 5 Animal manures 662 Animals, skins of (taxidermic) 699 Animal stearine, N.O.P 13 Anise seed 7» 75 76 INDEX Number of Goods. Tariff Item. Anise star seed "5 Annato, liquid or solid 203 Annato seed 74 Annual reports of benevolent or religi- gious associations 1"4 Anodes, nickel, silver, copper, zinc or gold 358 Anodynes, alcoholic, N.O.P 159 N.O.P 220 Anthracite coal 586 dust 586 Antiseptic surgical dressings 236 Anti-corrosive and anti-fouling paints. 247 Antimony salts 208 Antimony, or regulus of, not ground, &c 330 Antiquities, collections of, for public museums, &o 693 Apparatus, electric 453 Apparatus for boring and drilling for water 469 Apparel, wearing, British subjects dying abroad 704 Apparel, wearing, settlers 705 Apparel, wearing, wool, worsted, &c. .. 567 Apples 92 Apples, dried, &c 93 Apples, pine 90 Apple trees 81 Apricots 97 Arabic gum 254 Araucarias 79 Architecture, books on 172 Argols 208 Arms ("Imperial government) 708 Aromatic seeds, viz., anise, anise star, carraway, cardamon, coriander, cumin, fennel and fenugreek 75 Aromatic spirits of ammonia 161 Arrack 156 Arsenlate of soda 210 Arsenic, sulphide of 208 Arsenous oxide 208 Art, works of, In bronze 348 (o) Articles, Canadian, returned 709 of glass to be cut or mounted. 326(a) for hat and cap manufacturers 638(a) for Consuls General 706 for Governor General 707 for ofllcerB and men Imperial Navy 708 for the manufacture of binder twine 544(a) for ixhibltion, &c 700 mado from twine, N.O.P 549 Arllflclal floworg, fruits, grains, &c 634 limbs 688 teeth, not mounted 688 Artotypes 180 Asbestos, not crude, and manufactures of 312 Ash, B0(Ja 210 ABh&B. pot and p'-arl 209(a) Asphalt or asphaltum 584 Aesen for Improvfm'nt of atork 1 Number of Goods. Tariff Item. Astrakhan skins, not dyed 602 Astronomical globes 697 Augers, coal 460 Australian gum 254 Automatic feeders 460 Automatic gas buoys, materials for .... 465 Automatic gas beacons, materials for .. 465 Automatic ore samplers 460 Automobiles 438 Axes 449 Axle bars, N.O.P., and blanks for rail- way and other vehicles 392 Axles, iron or steel, railway or other vehicles 392 Axle grease 273 Azalias 79 B Babbit metal 341 Bacteriological products 206 Badges 646 Baggage, travellers* 70S Bagatelle tables 518 Bagpipes 598 Bags, carpet and tool 622 chatelaine, frames, &c., for 658 containing cement 291 cotton seamless 552 game 424 hem'p, linen or jute 5h2 paper 193 Bait, fishing, sportman's 422 Baking powder 231 Balls, bagatelle and billiard 518 celluloid moulded, &c 237 glass 326 steel for gas buoys, &c 465 steel, for machinery and vehicles 491 Balances 437 Balsams, crude drugs 204 Bamboos, unmanufactured 49T Bamboo reeds for walking sticks, &c... 497 Bananas 90 Band iron or steel, 14 gauge and thinner 384 Band iron or steel 13 gauge and thicker, &c 378 Band iron or steel over 3J cents, per lb. N.O.P 386 Bandages, suspensory 236 Band instruments, brass 598 Bands for rifles (Government) 464 Bank lines 682 Bank notes, unsigned 181 Bar iron or steel, rolled, N.O.P 378 Bar iron or steel over 3i cts. per lb. N.O.P 386 Barbed wire 480- Barberry gum 254 Barilla 210 Barks, crude drugs, N.O.P 204 Barks, dyeing or tanning 203 Barloy, pot. pearl, rolled, roasted or ground 51 Barlpy, N.O.P 52 Barrel staves, rouph, &c 502 INDEX 77 Number of Goods. Tariff Item. Baryta coated paper, &c 188 Base dampers, piano, parts to manu- facture 675 Bases for stereotypes, &c., N.O.P 433 Bases for stereotypes, &c., for boolts, &c 483 Basins, eathenware, &c 289 Basljets 622 Baths and bath tubs, N.O.P 289 Batteries, electric 453 brass caps for 485 galvanic 453 Batting and batts, cotton 520 Bayonets 424 Bay rum 160 Beacons, gas, materials for 465 Bead ornaments 624 Beams, iron or steel, for vessels 470 Beams, iron or steel, rolled, not less than 35 pounds per yard 379 Beams, rolled iron or steel, N.O.P 377 Beams, weighing 437 Bean meal loeust ■. 77 Beans, crude drugs, N.O.P 204 dyeing or tanning, crude ground 20 ^ N.O.P 47 cocoa, crude 77 seed, from Great Britain 76 canned baked 86 locust 77 tonquin and vanilla 77 Bed-fasts, steel for 477 Bedsteads, tubing for, &c 486 Beef, fluid, not medicated 8 Beer in bottles 147 in casks 146 Bees 3 Beeswax 15 Beet root sugar machinery, &c 463 Beet seed 74 Bells, N.O.P 352 Bells for churches 352 (a) Belting chain, link 411 leather 605 of leather 609 N.O.P 610 Belt pulleys 452 Belts, cartridge 424 N.O.P 646 Bengalines to be finished in Canada . . 563 Bequest, articles left by 704 Berries, black, goose, rasp and straw.. 95 blue, straw and rasp, wild . . 90 cranberries 96 crude drugs, N.O.P 204 dyeing or tanning 203 Bibles 172 Bichloride of tin 208 Bichromate of potash 209 soda 210 Bicycles 594 settlers' W5 Billets, iron or steel, 60 lb. and over.. 370 Billets. N.O.P., steel 378 Billiard tables 518 9513— 7i Number of Goods. Tariff Item. Bills, advertising 178 Bills, of exchange, unsigned 181 Binarseniate of soda 210 Binding attachments 445 Binder twine for harvest binders . . . . 544 Binder twine, articles for manufacture of 544(a) Bird cages 421 Birds, skins of (taxidermic) 699 Biscuits, not sweetened 65 Biscuits, sweetened 66 Bismuth, metallic, natural 331 Bisulphite of soda 210 Bitters, N.O.P 220 Bitters, angostura, tafia, &c 156 Bituminous coal, round, &c 588 slack, &c 587 Blackberries, N.O.P 95 Blacking, shoe 252 Blades, knife, in the rough 425 Blanc fixe 240 Blankets, pure wool 565 Blanketng for calico printers, &c 685 Blast furnace blowing engines 460 Blast furnace slag 372 Blasting powder 667 Bleaching, books on 172 Blind, books embossed for, &c 173 grooved cards for 173 maps and charts for schools of.. 173 rollers, window 517 Blinds, window, paper 195 wood, &c., not textile or paper.. 516 Blocks, earthenware or stone for mosaic flooring 285 inverted earthenware 284 Blood albumen 207 dragon's 206 Blooms, crop ends of 374 iron or steel 376 Blouses, ladies' and misses* 574 Blown glass tableware 326 Blowing engines, blast furnace 460 Blowers or iron or steel not made in Canada 462 Blueberries, wild 90 Blue prints 180 Blue, ultramarine 240 vitriol 208 Blueing, laundry 246 Board, felt 192 felt for gun wads 186 Boards, game and bagatelle 518 planed, Jointed or grooved, &c.. 505 sawn, &c., dressed on one side only 504 sawn or split 503 Boats, life, for societies, &c 689 Boats 590 sails for 550 Bobbinet. plain white cotton 574 Boilers, N.O.P 453 iron or steel plates for 380 Boiler tubes, wrought or seamless .. .. 395 Bolting cloth, not made up 530 78 INDEX Number of Goods. Tariff Item. Bolts, handle, heading, stave and shingle 500 Bolts and bolt blanks, iron or steel.. 412 Bonds, unsigned 181 Bone, ash 662 black 239 charred 662 pitch, crude 584 Bones, crude 679 Bonnet shapes, buckram for 638 Bonnets and bonnet crowns and shapes 626 Bookbinding machines 442 Bookbinder's cloth 531 Books, viz.: bibles, prayer books, psalm and hymn books 172 Books, donations of 690 embossed for the blind and books for the deaf, dumb and blind.. 173 fly 623 industrial 172 left by bequest 704 mecnanics' institutes, university, college, law and public free libraries 175 school text, not printed in Can- ada 175 viz.: novels, &o., unbound or paper bound 169 freight and telegraph rates . . . . 170 pocket 623 price 178 printed in languages other than English or French 172 primed by any government or association for promotion of science, &c 174 printed or manufactured more than 12 years 176 printed, N.O.P 171 settlers' 705 Boot laces 630 Boots, N.O.P 611 (o) horse 612 India rubber 617 pegged, &c 611 Boot patterns, paper 202 Boots, wire for manufacture of 482 Boracic acid 208 Borax 208 Borers, diamond dust or bort and black, for 364 Bort or diamond dust for borers 364 Botanical specimens 699 Bottles and boxes, glass (philosophical) 696 Bottles, glass 326 Bow sockets, tubular, steel, for 478 Bowls, steel, for cream separators .. .. 459 Boxes, fancy 623 for vaccine points 676 hat 622 Boxed papers 198 Braces and parts thereof 628 Brads, N.O.P 417 Braids 575 chip, palm leaf, &c., for hats .... 641 wool or worsted yarns for 559 Number of Goods. Tariff Item. Brandy 156 artificial 156 imitations 156 Brass band instruments 598 bars and rods 349 blocks 348 buckles, N.O.P 420 burrs, rivets and washers 352 covered tubing rods and trim- mings for carriage rails .. .. 486 (a) caps for electric batteries 485 cups for shells and cartridges . . 484 flanges, wire, &c., for piano parts 675 ingots or pigs 348 in strips, sheets or plates 349 manufactures of, N.O.P 352 nails and tacks 352 old and scrap 348 patterns 430 ribs for umbrellas, &c 672 rods, cased, for carriage rails .. 486 («) screws, N.O.P 413 trimmings for bedsteads 486 trimmings for carriage rails .. 486 («) tubing 348 wire, plain 350 wire cloth or woven wire 418 wire for boots and shoes 482 Brazil nuts 109 Breads, sweetened 141 Breadstuffs damaged in transit 46 (re) Brick, fire 281 for building 282 paving 282 Bridges, international, material for .. .. 596 universal mill plate for 379 iron or steel 391 Brimstone, crude or in roll or flour .... 208 Briquette-making machines 462 (re) Bristles 654 Britannia metal in pigs, blocks, bars.. 3-55 manufactures of, not plated, N.O.P 357 British gum. dry 255 Brocade powders 361 Bromide cyanogen 208 Bromine 208 Bronze, phosphor, in blocks, &c 465 powders 361 rods and bars 465 works of art in 348(a) Broom corn 654 Brooms 510 Brushes 653 Brush pads, hair 654 Buckle clasps, steel for 477 Buckles, N.O.P 420 Buckram for hat and bonnet shapes .... 638 Buckthorn fencing 405 strip and wire for .. 480 Buckwheat 49 meal or flour 50 Buddies for mining 677 Buggies 592 Building briclx 282 plans, N.O.P 180 IxNJJKX Number of Goods. Tariff Item. Builfling stone, not luuiinuTcd, S Goldbeaters' moulds 686 skins 686 Gold coin 360 Gold fringe 359 Gold ingots, blocks, bars, drops, sheets, plates, etc '. .. 359 Gold leaf 361 Gold liquid paint 251 Gold manufactures. N.O.P 362 Gold medals (prizes) 692 Gold mining, alluvial, machinery, &c., for 461 Gold sweepings 359 Gongs, N.O.P 352 Goods, Canadian, returned 709 coverings or packages for 710 unenumerated 711 Gooseberries, N.O.P 95 Gooseberry bushes 82 Governor General, articles for 707 Grain crushers 448 damaged in transit 46(a) molasses 16S Grains, crude drugs, N.O.P 204 musk in 206 Grafting, seedling stock for 79 Grains, artificial 634 Gramaphones, cylinders, &c 597 Granite iron or steel ware 427 Granite, manufactures of, N.O.P 307 sawn 306 rough 305 Granite table ware, white 287 Grape fruit (shaddocks) 101 Grape sugar 139 Grape vines 82 Grapes - 100 Graphophones, cylinders, &c 597 Grass, manilla, esparto, &c 539 Grass hoods, unfinished 639 plaits or braids for hats 641 Grass, pulp of 539 Grasses, fancy, dried, &c 539 Gravels 295 Grease, axle 273 for leather 279 rough, for soap and oils 280 Green, Paris, dry 250 Grindstones, not mounted, not less than 36 in. diameter .303 Grindstones, mounted or not 304 Guavas 90 Gum, amber, Arabic and .\ustralian.. . 254 barberry 254 British, dry 255 chicle 254 copal 254 damar and elemi 254 gedda 254 kaurie 254 mastic 254 pontlanac 254 resins, crude drugs 204 88 INDEX Number of Goods. Tariff Item. Gum, sandarac, Senegal and shellac... 254 sappato 254 tragacanth 254 Gums, crude drugs, N.O.P 204 Gums, sweetened 141 Gun blocks, rough, &c 502 Gun covers 424 Gun wads, felt board for 186 Gun powder 668 Guns 424 settlers' 705 Gut, cat or worm, for cord, &c 687 Gutta percha, hose 619 manufactures of 618 unmanufactured 616 Gutta percha waste 616 Gypsum, crude 292 calcined, «S;c 293 ground, not calcined 294 H Hair brush pads 654 Hair of the camel, goat, &c., N.O.P — 554 Hair, cleaned or not, not curled 643 cloth of all kinds 645 curled or dyed, N.O.P 644 Hair, horse, cleaned, dipped or dyed, &c. 643 manufactures of, N.O.P 646 Hair mattresses 519 Hair oils 234 Hair washes, alcoholic 160 Hammers, pianos, parts to manufacture 675 Hammocks 549 Hand carts 593 Handkerchiefs 575 Handle bolts 500 Handles, curling stones 301 knife and fork, celluloid umbrella, parasol, N.O.P 513 mounted for, &c 237 'D' shovel, wood 501 Hare skins, Russian 602 Harness dressing 252 leather 604 menageries 701 Harness and saddlery 612 Harrows 446 Harvesters 445 Hat boxes 622 flhapos, buckram for 638 HatB, fur 625 Hata, N.O.P., and hat shapes and crowns ^26 HatterH' furs, not on the skin 642 Hatters' plush, bindings, &c 638 (o) Hay 69 knives 449 loaders 448 tf(ld Goods. Number of Tariff Item. 278 704 552 571 547 540 537 541 186 681 72 73 542 563 204 682 116 502 502 599 412 412 449 Heavy oil (carbolic) Heirlooms left by bequest Hemp bags or sacks carpets, rugs, mats and matting.. canvas or twine for sails dressed or undressed manufactures of, N.O.P oakum— paper Tor shot shells rags seed in pkgs. over 1 lb 1 lb. or less yarn Henriettas to be finished in Canada.. .. Herbs, crude drugs, N.O.P Herring, twine , Herrings, pickled or salted Hickory felloes, rough, &c , spokes, rough, &c Hides, raw Hinge blanks, iron or steel Hinges, T and strap , Hoes Hogs, live 6 Holders, shade 435 Hollands (tailors') 523 Hollowware, iron or steel, plain, &c.. .. 428 nickel and aluminum . . . . 428 Homing pigeons 2 Honey and imitations thereof 108 Hoods 626 unfinished, &c 639 Hoofs, rough 679 Hooks, fly and fishing 422 fishing, deep sea, &c 682 reaping 449 shoe eyelet 671 Hoop iron or steel, 13 gauge and thicker 378 14 gauge and thinner 384 Hoop iron or steel over 3i cents per lb., N.O.P 386 Hop poles 500 Hops 35 Horn in the rough 679 Horn covered 637 Horn strips, rough r 679 Horn tips, rough 679 j Horse boots 612 Horse clothing 551 j Horse hair, cleaned, dipped or dyed.. .. 643 {Horsepowers 447 Horse rakes 446 Horses for improvement of stock 1 menageries 701 over 1 year old. .f50 or less per head 4 Horticulture books on 172 Hose, cotton or linen lined with rubber. 619 Hose, gutta percha or rubber 619 Hosiery, N.O.P 568 House furniture 519 Hotisfbold cfffT'ts, Pritish subject dying abroad 704 Household hollow- ware 428 Hub blocks, rough, &c 502 INDEX 89 Goods. Number of Tariff Item. Hydrated oxide of ethyl 156 Hydraulic cement 290 Hydro-fluo-silicic acid 208 Hydrogen, solutions of peroxide of .. .. 219 Hymn books 172 Hypochlorite of lime 208 Ice 155 Ice creepers, steel for 477 Iceland moss, crude, &c 539 Illuminating oils, costing more than 30 cents per gallon 268 Illustrations of insects, pictorals, &c.. 177 Implements, agricultural, plates cut to shape only 444 Implements, agricultural, N.O.P 448 I settlers' . . . . 705 Incandescent lamp bulbs 316 (o) i India rubber boots and shoes 617 India rubbered cloth, tape, &c 562 India rubber clothing 619 India rubber, manufactures of 61S India rubber, unmanufactured 616 Indian corn for distillation 54 Indian corn not for distillation 55 Indigo 203 paste and extracts 203 Indurated fibre 509 Industrial books 172 Ingot moulds 456 Ingots, aluminum 353 cogged, iron or steel 376 copper or brass 348 gold and silver 359 iron and steel 376 nickel and German silver 355 Ink for writing 257 Ink, printing 256 Ink, shoemakers' 252 Insects' crude drugs 204 Insects, pictoral illustrations of, &c.. .. 177 Insoles 611 (a; Instruments and tools of trade (settlers') 705 Instruments, brass band 598 Instruments, musical for schools of blind 698 Instruments, musical, N.O.P 597 (settlers') 705 philosophical, &c 657 philosophical for colleges, &c 696 surgical and dental 466 telegraph and telephone... 453 Insulators of all kinds 453 Insurance maps 177 Intersections for railways 390 Inventions, models of 694 Inverted block, earthenware 284 Iodine, crude 208 Ipecacuanha root 205 Iris root 205 Iron angles, rolled, N.O.P 377 not less than 35 lbs. per yd. 379 for vessels 470 Number of Goods. ^ Tariff Item. Iron axles, axle bars and blanks for railway or other vehicles 392 band, over 3ic. per lb., N.O.P.. .. 386 band 13 gauge and thicker, &c 378 14 gauge and thinner 384 bars, rolled, N.O.P 378 over 3ic. per lb., N.O.P 386 hammered drawn or cold rolled 393 beams for vessels 470 beams, rolled, not less than 35 lbs. per yd 379 beams, rolled, N.O.P 377 billets, 60 lbs. and over 376 blooms, crop ends of 374 blooms 376 boiler tubes, wrought or seamless. 395 bolts and bolt blanks 412 bridges 391 buckles 420 cable chain for vessels 470 caps for whips 673 eastings 453 channels, rolled, not less than 35 lbs. per yd 379 chain, coil, &c 410 N.O.P 377 columns, drilled, &c 391 enamelled, agate and granite ware. 427 fencing, buckthorn, &c 405 forgings, N.O.P 393 forks, table, rough 425 furniture 519 girders, rolled, N.O.P 377 globules for polishing, &c 457 hinges, T. & strap hinge blanks.. 412 hollow-ware, N.O.P 428 hoop over 3ic. per lb, N.O.P 386 hoop 14 gauge & thinner 384 12 inches and less wide 13 gauge and thicker 378 ingots and cogged ingots 376 kentledge 375 knees for vessels 470 knife blades or blanks, rough 425 liquor, for dyeing or printing calico 203 loops, &c 376 machinery, N.O.P 453 manufactures, N.O.P 454 not made in Canada, for vessels 470 masts for ships 470 nail rods, Swedish, for horse shoe nails 387 nails, cut 414 patterns 430 pig 375 pipe, cast 394 fittings for 402 nuts and nut blanks 412 plates, Canada 384 plates for boilers, &c. . .. 380 48 in. or over in width & over I in. thick 381 X.O.P.. sheared or unsheared 382 over 3ic. per lb. N.O.P 386 1^0 IXDEX Number of Goods. Tariff Item. Iron plates for vessels 470 puddled bars 376 rails, crop ends of 374 rails for railways 388 re-rolled 388(a) ribs for umbrellas 672 rivets 412 rods for manufacturing rods 471 Russia 384 sand for polishing glass or granite. 457 scrap, cast.. . .- 375 scrap, from vessels wrecked in Canadian waters 373 wrought, waste or refuse 374 screws, X.O.P 413 scroll over 3ic. per lb. X.O.P 386 scroll 13 gauge & thicker, &c 378 14 gauge & thinner 384 sections rolled, N.E.S 377 drilled, &c 391 shapes, drilled. &c 391 shapes, rolled. X.E.S 377 sheet, over 3ic. per lb 386 sheets, N.O.P., sheared or not.. .. 382 14 gauge & thinner.. 384 coated, X.O.P 384 flat galvanized 384 for vessels 470 shovels 450 skelp, sheared, &c., X.O.P 382 for manufacture of pipe.. .. 383 shot for glass or granite 457 slabs 376 spades 450 Iron, spikes, cut & railroad 414 springs for Ry.& other vehicles.. .. 392 structural, for beet sugar 463 structural work 391 stone tableware 287 strip, over 3ic. per lb., N.O.P 386 13 gauge and thicker 378 14 gauge and thinner 384 sulphate of (copperas) 208 rolled, N.O.P 377 lerne plate 384 tin plate bars, crop ends of 374 tubes for gas buoys, &c 465 tubes, rolled, not joined or welded. 397 tubing, lacquered or brass covered for bedsteads 486 tubing, square 396 tubing, wrought or seamless, over 4 inches 398 tubing, wrought or seamless 4 in. or Iphs 399 tubing. othfT. N.O.P 400 lubing. over 4 inches, for mining, &c 460 tubing rovcnd for carriage rails.. 486(a) washers.. 412 wire cloth, wove wire and wire netting 409 wire for boots and shoes 482 wire, galvanized. 9. 12 and l.T-gauge 404 Isinglass 232 iBtle fibre 539 Goods. Number of Tariff Item Italian cloths to be finished in Canada. linings, wool Ivory black nuts, unmanufactured unmanufactured vaccine points veneers of Ivories, piano key Jacquards to be finished in Canada.. .. Jalap root Jams Japan driers, N.O.P Japanned leather ware, X.O.P Japans. X.O.P Jars, glass Jeans, for corsets and dress stays . . . . Jellies Jelly powders Jewellery Juice, lime, containing not more than 25 per cent proof spirits Juice, lime, containing more than 25 per cent proof spirits Juice, lime, crude X.O.P quassia June buds Junk, old Jute and jute butts bags or sacks canvas, not pressed or calendered.. carpets, rugs, mats and matting.. Jute cloth as taken from the loom. &c.. cloth not otherwise finished than bleached, &c manufacturers of, N.O.P.. _ oakum rags surgical dressing yarn 563 566 674 239 674 674 206 674 674 563 205 106 249 608 344 249 326 527 106 141 647 150 151 1d3 152 206 81 681 545 552 542 571 545 546 538 541 681 236 542 Kainite 662 Kangaroo leather 604 Kartavert 509 Kaurie gum 254 Kelp 539 Kentledge, iron 375 Kerosene oils, X.O.P 271 Keys, piano or organ, parts for manu- factures of 675 Keys, watch and clock 368 Kid leather 604 Kilns, rotary, of metal, not made in Canada, &c 462 Kitchen hollow-ware, aluminum and nickel 428 Knees, iron or steel, for vessels 470 Knife blades or blanks in the rough.. .. 425 Knife handles, celluloid, moulded into sizes for, &c 237 Knife polish, N.O.P 252 Knitted goods, N.O.P 568 I^TDEX 91 Number of Goods. Tariff Item. Knitting cotton 536 Knitting, machinery for 468 Knives, edging 449 Knives, hay or straw 449 Knives, reaper and mower, steel for.. .. 475 Knives, steel 426 Kryolite (ore) 334 L Labels for fruit, &c 179 silk in the gum or spun for.. .. 577 Lac, crude, seed, button, stick and shell 254 Lace collars and manufactures of lace. 575 N.O.P 575 Valenciennes, torchon and white cotton 526 Laces, boot, shoe, stay and shirt 630 shoe and corset, tagging metal for 487 Lacquers, spirit 248 N.O.P 249 Lactate (antimonine) 208 Lag or coach screws 413 Lamb, leather 604 Lamb's wool, surgical dressing 236 Lamp black 239 bulbs 316(a) chimneys 326 shade blanks, celluloid 237 springs 434 wicks 553 Lamps 435 miner's safety, and accessories for cleaning, &c 460 Landsides, cut to shape only 444 Lanterns 435 acetylene gas, for gas bea- cons, &c 465 magic and slides 657 Lapping for calico printers, &c 685 Lard 13 compound 13 oil 259 Lashes for whips 615 Last blocks, rough, &c 502 Lastings for manufacture of buttons.. 561 Laths, sawn or split 503 Laundry blueing 246 soap 229 tubs 289 Lava, unmanufactured 298 tips 435 Lavatories, stoneware, &c 289 Lavender water 160 Lawn mowers 450 tennis nets 549 Lead, acetate of, not ground 488 dry, red 242 dry, white 243 ground in oil, white 244 in bars and sheets 338 manufactures, N.O.P 339 nitrate of, not ground 488 Did scrap, pig ami blocks 337 pencils 655 tea 336 O.jlS— s Number of Goods. Tariff Item. Leaf, Dutch or schlag metal .. » 361 gold, silver and aluminum 361 palm, hoods unfinished 639 unmanufactured 640 plaits for hats 641 Leather, belting 605 belting of 609 Leatherboard and manufactures of .. .. 614 Leather dressed, waxed or glazed, N.O.P. 604 dressing 252 harness 604 japanned 608 manufactures, N.O.P 613 morocco and imitations 608 morocco skins for, tanned.. .. 605 Leather not further finished thin tanned, N.O.P 605 Leather, patent or enamelled 608 Leather, scrap, tanners' 605 sole 606 Leathers, glove for glove manufacturers 607 Leatheroid and manufactures of . . . . 614 Leaves, artificial 634 Leaves, crude drugs 204 Leeches 131 Leghorn hoods, unfinished 639 Leicester combing wool 555 Lemon rinds in brine 91 . Lemon wine 163 Lemons 101 Lenses, spectacles and eye glass 327 Letters, not paper 661 Libraries, books for 175 public antiquities for 693 Lichens 206 Lifeboats and life-saving apparatus for societies, &c 689 Ligatures, gut for 687 Lighting fixtures 435 Lignite oil, illuminating, costing more than 30 cents per gallon 268 Lilacs, pot grown 79 Limbs, artificial 688 Lime, chloride of ^^^ hypochlorite of 208 Lime juice, containing not more than 25 p.c. proof spirits.. .. 150 containing more than 25 p. c. proof spirits 151 crude 153 N.O.P 152 Lime, sulphate of (gypsum crude).. .. 292 Limes 101 Lincolnshire combing wool 555 Linen bags or sacks 552 Linen clothing, N.O.P 575 Linen collars and cuffs 631 Linen damask, uncoloured 525 Linen diaper 525 Lines, machinery for manufacture of.. 467 Linen nets and nettings 575 Linen, stair 525 Linen thread 536 Linen yarn for towels, &c 543 92 IXDEX Number of Goods. Tariff Item Lines, clothes 408 Liniments, X.O.P 220 Lines, tape 657 Linings, carpet 571 ohimney 284 coat, to be finished in Canada 563 Italian 566 Link belting chain 411 Links, coil chain 410 Linoleum 573 Linseed oil cake and meal 68 Linseed oil 258 Lint 236 Liqueurs of all kinds, N'.O.P 156 Liquid driers, N.O.P 249 Liquor, chocolate, not sweetened 20 sweetened 21 cocoa, not sweetened 20 sweetened 21 Liquor, iron, for dyeing or calico print- ing 203 red 203 Liquors, alcoholic or spirituous 156 Liquorice paste 235 in rolls and sticks 235 Liquorice root 205 Lists, price 178 Litharge 241 Lithographic presses 442 Lithographic stones, not engraved.. .. 302 Litmus 206 Live hogs 6 Live stock for farm (settlers') 705 Living animals, N.O.P 5 Loaders, hay 448 Loading tools 424 Lobster fishing, manilla rope for 682 Look joint pipe 400 Locomotive wheel tires, steel, rough.. 458 Locomotives for railways, &c 438 Loiomotives running across frontier.... 5;i5 Locust beans 77 Locust bean meal 77 T-ogs 500 l.,ooking-glass, German, unsilvered.. .. 324 Loops, & c, iron or steel 376 Lotions, alcoholic. N.O.P 159 Lozenges, N.O.P 220 Lubricating oils, petroleum, costing I'-Hs than 25c. per gall 269 Lubricating oils, X.O.P 273 I.,umb'r, 8awn or split, rough 503 sawn or dressed on one side only 504 LuHtres 5^6 Lu«fre wools, &c 555 M MararonI 67 Mare, unground .... 32 ground 3.3 Machinf f-ard < jothing 429 Machin13— 8i Number of Goods. Tariff Item. Military stores (Imperial government).. 708 Milk, condensed 43 Milk foods 45 Mill board 192 Millet seed in pkgs. over 1 lb 72 in pkgs. 1 lb. or less 73 Milliners' fashion plates 184 Milling cutters, steel blanks for 386 Mill, universal, steel plates 379 (o) Mills, fanning 448 Mills, for engraving copper rollers, &c.. 685 Mince meats, condensed 106 Mineralogical specimens 699 Mineral, orange, dry 242 Mineral potash, German 662 Mineral soap 228 Mineral waters, natural, not in bottles.. 154 Mineral wax, N.O.P 225 Miners' safety lamps and accessories for cleaning, &c 460 Mining, books on 172 Mining, machinery 460 alluvial gold 461 Mining powder 667 Mitts 627 Models of invention 694 Models, natural history, for schools, &c. 699 Mohair cloth for buttons 561 Mohair fabrics 566 Mohair yarns 560 Molasses, grain 168 Molasses testing over 56 degrees 135 cane imported direct 136 under 56 degrees, British.. .. 137 and imitations. N.O.P 140 Molasses for manufacture of com- pressed food 137 (o) Morocco leather and imitations 608 skins for, tanned.. .. 605 Mosaic flooring, articles for 285 Moss, Iceland and other, &c 539 Mother-of-pearl, unmanufactured 680 Motor cars, for railways, &c 438 Motor vehicles 438 Motors, electric 453 Mould boards cut to shape only 444 Mouldings of wood 508 Moulds, glass 456 gold beaters' 686 ingot 456 Mounts, pipe 656 umbrella, &c 672 Movements, clock 368 watch 366 Mowers, lawn 450 Mower knives, steel for 475 Mowing machines 445 Mucilage 232 .Muffs, fur 625 Mullet twine 682 Munitions of war (Imperial Government) 708 -Muriatic acid 217 Muriate of potash 209 Museums, public, antiquities for 693 Music for mechanical piano players.. .. 182 Musical instrument cases 623 94 INDEX Nirmber of Goods. Tariff Item. Musical instruments 597 Musical instruments for school of blind. 698 settlers 705 Musket powder 668 Musk in pods or in grain 206 Muskets 424 Mushroom spawn 74 Music, printed 182 Mustard, ground 34 Mustard seed 74 N Nail rods, Swedish rolled iron or steel for horse shoe nails 387 Nails, brass 352 composition 415 copper 352 cut, iron or steel 414 sheathing 415 wire, N.O.P 416 N.O.P 417 Naphtha wood 156 Napkins, linen or cotton 625 NavT, Imperial, articles for officers and men of 708 Neat's-foot oil 259 Nectarines 97 Needles 419 surgical 466 Net norsels 682 Net and nettings, N.O.P 575 Nets, fish, sportsmen's 549 Nets, fishing, deep sea 682 Nets, twine for 682 Nets, lawn tennis 549 Netting, wire, iron or steel 409 Nevada silver, manufactures of, not plated, N.O.P 357 Newfoundland fisheries, product of. . ..Sec. 8 Newspapers, partly printed 183 unbound 184 Newspaper printing presses, &c 443 Nlba, cocoa 19 Nlrkel In bars and rods 6 ft., &c 356 Nickel In ingots, blocks or bars, N.O.P.. 355 Nickel in strips, sheets or plates 356 Nickel anodes 358 Nickel caps for whips 673 Nickel hollow-ware 428 Nickel-plated ware 362 Nickel silver In bars and rods 356 Nickel silver ingots, blocks or bars, N.O.P 355 In strips, sheets or plates... 356 manufactures of, not plated, NOP 357 Nitrate of ammonia 208 lead, not ground 488 potash 209 soda 210 Nitre, cubic 210 sweet spirits of 161 Nitric acid 216 Nitrite of soda 210 Nltro 666 Number of Goods. Tariff Item. Nitro-glycerine 666 Nitrous ether 161 Noils 554 Notches for umbrellas, &c 672 Notes, bank, unsigned 181 Notes, promissory, unsigned 181 Novels, &c., unbound or paper bound. .. 169 Numerals, not paper 661 Nuns' cloth, to be finished in Canada — 563 Nursery stock, N.O.P 82 Nut galls and extracts thereof 203 Nutmegs, unground 32 ground 33 Nuts, acorn 26 almonds, walnut, Brazil nuts, pecans and shelled peanuts. . .. 109 candied 141 cocoa, N.O.P 110 cocoa, imported direct by vessel. Ill cocoa, desiccated 113 dyeing or tanning 203 N.O.P 112 shelled, N.O.P 114 crude drugs, N.O.P 204 iron or steel 412 Nut blanks, iron or steel 412 Nuts for rifles (government)., 464 Nuts, unmanufactured ivory 674 O Oak felloes, rough, &c 502 Oak spokes, rough, &c 502 Oak staves 502 Oakum, juts or hemp 541 surgical dressing 236 Oar blocks, rough, &c 502 Oatmeal 57 Oats 56 Oats, rolled 57 Ochres 245 Ochrey earths 245 Odours, French or flower — in oil in tins, &c ^... 233 Office furniture 519 Oiled silk and cloth, N.O.P 562 Oil, aniline, crude 203 Oil cake and meal, linseed 68 Oil, carbolic or heavy 278 china wood 266 coal and kerosene, N.O.P 271 cocoanut, not edible, &c 278 Oil, cod-liver 265 cotton seed for canning fish 276 essential 264 finish, N.O.P 249 fuel and gas, .8235 specific gravity.. 267 gas, crude, lighter than .8235, but not less than .775, &c 270 fusil 156 hair 234 illuminating, costing more than 30 cents per gallon 268 lard 259 linseed or flax seed 258 INDEX 95 Number of Goods. Tariff Item. Oil, lubricating, less than 25 cents per gallon 269 N.O.P., (lubricating) 273 medicinal, N.O.P 220 neat's foot 259 olive, N.O.P 262 olive, for manufacturing soap, to- bacco or canning fish 278 palm, bleached 277 palm, not edible, &c 278 palm, kernel, not edible, &c 278 peppermint 263 petroleum, crude, .8235 specific gravity 267 lighter than .8235 but not less than .775 . . 270 petroleum, for concentration of ores 275 potato 156 resin 266 sesame seed 259 spermaceti, whale and other fish oils, N.O.P 265 soap, whale 227 Ointments, N.O.P 220 Oleographs, advertising 178 N.O.P 180 Olive oil, N.O.P 262 for manufacturing soap, to- , bacco or canning fish 278 Olives in brine ^ 89 Olives, refuse (foots) 280 Operating tables, surgical 466 Opium, crude 221 powdered 222 prepared for smoking 223 Optical instruments 657 Orange mineral, dry 242 Orange rinds in brine 91 Orange wine 163 Oranges 101 Ore of cobalt 332 Ore, kryolite or cryolite 334 Ore, samplers, automatic 460 Ores of metals of all kinds 329 Organ keys, parts to manufacture 675 Organs 597 Organs, parts of 598 Organ players f . . . 597 Orleans fabrics, to be finished in Canada 563 Ornaments, alabaster, amber, &c 624 bead 624 Orris root 205 Osier plaits or braids for hats 641 Osiers, unmanufactured 497 Overcoatings 567 Oxalic acid 208 Oxide, arsenous 208 Oxide of ethyl, hydrated 156 of copper, cobalt and tin 208 of copper black, for manufacture of chlorate 488 of manganese 335 Oxides 246 Oyster pails exported and returned . . 709 Oysters prepared or preserved, N.O.P. 123 Oysters, seed and breeding 129 Number of Goods. Tariff Item. Oysters in the shell 128 shelled in cans not over 1 pint 125 over 1 pint, not over 1 qt . . . . 126 over 1 qt 127 bulk 124 P Packages, containing goods 710 salt 41 Packing rubber 619 Pads, hair brush 654 Pads, paper, not printed 198 stair 671 Paeonias 78 Palls, oyster, exported and returned.. 709 Paint, gold liquid 251 anti-corros^ive and anti-fouling. 247 Paints ground ifl spirit 248 N.O.P 247 Paintings and pastels 695 & 695(a) Paintings, N.O.P 180 Palm leaf braids or plaits for hats .. .. 641 Palm leaf hoods 639 Palm leaf, unmanufactured 640 Palm kernel oil, not edible, &c 278 Palm nut cake and meal 68 Palm oil, bleached 277 not edible, &c 278 Palm spirit 156 Palms 78 Pamphlets, advertising 178 N.O.P 171 Pans, platinum, for sulphuric acid .. .. 490 Paper, album insides 177 baryta coated, &c 188 boxed 198 Paper cutting machines, bookbinders'.. 442 Paper, of all kinds, N.O.P 197 Paper, hemp for shot shells 186 manufactures of, N.O.P 199 Paper, matrix 201 Paper pads 198 Paper patterns, boot and shoe 202 Paper, printing, not more than 2Jc. per lb 196 ruled, bordered and coated .. .. 198 Paper sacks and bags 193 Paper, sand, glass, flint and emery .... 192 Paper shells, brass cups for 484 Paper, tarred 192 Paper tubes and cones for winding yarn 189 Paper, union collar clotb, glossed or finished 191 Paper, union collar cloth, not glossed or finished 19^ Paper, wall 195 waste, clippings 681 Papers albuminized, &c., for photo- grapher 187 news, partly printed 184 weekly, literary, unbound . . . . 184 window blind 195 Papeterles 199 96 INDEX Number of Goods. Tariff Item. I*apier-mache shoe buottons fi71 Papier-mache ware, N.O.P 198 ParaflBn wax 224 Parasols, sticks, bamboo reeds for .. 497 sticks or handles, N.O.P 513 sticks, ribs, runners, &c., for 672 Parasols 629 Paris green, dry 250 Paris, plaster of, calcined, &c 293 not calcined 294 Paris white 240 Paste, adhesive 232 chocolate, not sweetened .... 20 sweetened 21 Paste, cocoa, not sweetened 20 sweetened 21 indigo 203 Paste, liquorice 235 Pastes, tooth, &c 234 N.O.P 220 Patent leather 608 Patent medicines, N.O.P 220 Patterns, metal 430 paper, boot and shoe 202 Paving brick 282 Paving blocks of stone 306 Peaches 102 Peach trees 81 for grafting 79 Peanuts, shelled 109 Pears 97 Pear trees 81 Pear trees for grafting 79 Pearl ashes 209(a) Pearls, and imitations thereof 648 Pease, N.O.P 48 seed, from Great Britain 76 Pecans, not shelled 109 Pedometers 657 Peel, candied 141 Pelts, raw 599 Pencils, lead 655 slate 311 Penholders 655 Pens 655 Peppermint oil 263 Percussion caps 424 Perfumed preparations, Tiohi -alcoholic 234 Perfumed spirits 160 Perfumery, non-alcoliollc 234 P»'rfumoB, alcoholic 160 Periodicals, illustrated, advertising . . 178 N.O.P 171 Peroxi(l<-s of hydrogen, solutions of .. 219 Peroxide of soda 210 Per.sonal effects. British subject dying abroad 704 Personal cffectB, loft by bequest 701 Pessaries 236 I'l'troieum, crude, 8230 specific gravity 267 lighter than -8230 but not 1ph3 fhnn :77r. 270 Pi!trolciim, Illuminating oils, costing more than rM)r. por gall.. 268 lubricating oils, costing loss than 25c. por gall 260 Number of Goods. Tariff Item. Petroleum, lubricating oils, X.O.P 273 preparations of, similar to vaseline 274 products of, N.O.P 271 oil for concentration of ores, &c 275 Pharmaceutical preparations, N.O.P. .. 220 Pheasants 2 Phials 326 Philosophical instruments, N.O.P 657 &c., for col- leges, &c... 696 Phosphate acid, N.O.P 218 Phiosphate rock 662 Phosphor bronze in blocks, &c 342 Phosphor tin in blocks, &c 342 Phosphorus 208 Phonographs and records, &c 597 Photograph frames 512 Photographic dry plates 659 Photographic instruments 657 Photographic paper, baryta coated, &c.. 188 Photographers' paper, chemically pre- pared 187 Photographic reproductions for schools 696 Photographs sent by friends 690 Photographs, N.O.P 180 Pianofortes 597 Piano key ivories 674 Piano keys, actions. &c., parts for man- ufacture of 675 Pianofortes, parts of 598 players 597 Pickets, plain wood 503 Pickles 88 Pictorial illustrations of insects, &c. .. 177 Picture frames 512 Picture wire 408 Pictures (bequest) 704 Pictures, Sunday school lesson 172 N.O.P 180 Pies 141 Pigeons, homing 2 Pigs, Britannia metal in 355 brass and copper 348 iron in 375 lead in 337 tin in • 343 zinc in 345 Pillow cases 525 Pills. N.O.P 220 Pine apples 90 Pine pitch 585 tar 585 Pins, rolling 510 wire, N.O.P 419 Pipe, cast Iron 394 Pipe clay 295 Pipe, lock Joint 400 Pipe mounts ^56 Pipe of iron, stoil or wood, wiro- bound. for ;illuvi:il gold niininu: .. .. 4til(n) Pipe, platinum, for sulphuric acid .... 490 Pipe, steel or iron, fittings for 402 skelp Iron or stoel for manufac- ture '^^ INDEX i>7 Number of Goods. Tariff Itpm. Pipe, wii-f 1)01111(1, woorlt'U 401 Pipes, drain 284 sewer 284 tobaof'o 656 Pistol covers or cases 424 Pistols I2i Pitch, bone, crude 584 Burgundy 585 coal and pine 585 Plains, to ho dyed or finished in Canada 563 Plaits, chip. Manilla, straw, &c., for hats 641 Planks, wood, sawn or split .. 503 split or cut or dressed on one side only 504 wood jointed, &c 505 Plans, building, N.O.P 180 Plantains &0 Plants for dyeing or tanning 203 Plants, fruit, N.O.P 82 nursery stock, N.O.P 82 rubber 78 Plaster of Paris, calcined, &c 293 ground, not calcined . . 294 wall, prepared 293 Plasters, N.O.P 220 Plate, family (bequest) 704 Plate glass, not over 7 sq. feet, not be- velled 320 over 7 sq. feet, not over 25 sq. feet, not bevelled .. 321 Plate glass. N.OP 322 bent 319 German looking, unsilver- ed 324 Plate, steel, universal mill 379(a) Plated metal for watch cases, jewel- lery and wire 365 Plated ware, nickel and electro 362 Plates, Canada 384 engraved on wood or metal . . 431 fashion, tailors', milliners', &c. 184 china goat 602 iron or steel, for boilers, &c.. 380 iron or steel, not less than 30 in., in width and over J in. thick 381 iron or steel, sheared or not.. 382 for vessels 470 over 3i cents per lb., N.O.P 386 photographic, dry 659 plough, &c., cut to shape only 444 railway, fish and tie 389 terne 384 Platinum, &c., for manufacture of chlor- ates 488 Platinum crucibles 489 retorts, &c., for sulphuric acid 490 Platinum bars, strips, sheets or plates... 363 wire 363 Players, organ and piano 597 Playing cards 194 Pleasure carts 592 Number of Goods. Tariff Item. Plough plates cut to shape only 444 I'loughs 446 Plumbago crucibles 3'i Great Britain and to the several British colonies and possessions with respect to their commerce with Canada, so long as France continues to be entitled to such advantages ; and during the period for which France is so entitled to such advantages, all laws inconsistent with the enjoyment thereof by Great Gritain and such British colonies. and possessions shall bo suspended to the extent to which they are so inconsistent. APPENDIX 115 No. 3— CHAP. 2. AN ACT RESPECTIN'^' A CERTAIN TREATY BETWEEN HER BRITANIC MAJESTY AND ilTE PRESIDENT OF THE FRENCH REPUBLIC. [Assented to 23rd July, 1894.] Y\J HEREAS on the sixth day of February, one thousand eight hundred and ninety- V T three, an agreement or treaty, for the purpose of facilitating and extending commercial relations between Canada and France, was entered into by plenipotenti- aries appointed by Her Majesty and by the President of the French Republic ; and whereas by the said treaty it is provided that it shall receive the sanction of the Par- liament of Canada before it is ratified; and whereas it is expedient to make provision for that purpose : Therefore Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, declares and enacts as follows : — 1, This Act may be cited as The French Treaty Act, 1894. 2, The treaty of the sixth day of February, one thousand eight hundred and ninety-three, which is set forth in schedule A to this Act, is hereby sanctioned. 3, It is hereby declared that the duties of customs mentioned in article one of the said treaty as existing on the sixth day of February, one thousand eight hundred and ninety-three, on the several articles therein mentioned, were on that date as set forth in schedule B to this Act; and the reduction of the duties then existing as agreed upon in the said article shall take effect immediately upon the coming into force of this Act. 4, This Act shall not have force or effect until a day to be named by proclama- tion of the Governor General; and if the said treaty ceases to be binding on Canada, this Act shall cease to be of any effect on and after a day to be named by proclamation of the Governor General. SCHEDULE A. Her Majesty the Queen of the United Kingdom of Great Britain and Ireland, and the President of the French Republic, being alike desirous of facilitating and extending commercial relations between Canada and France have resolved to conclude an agreement to this end, and have named as their plenipotentiaries, that is to say : — Her Majesty the Queen of the United Kingdom of Great Britain and Ireland: His Excellency the Marquess of Dufferin and Ava, a peer of the United Kingdom, member of the most Honourable Privy Council, Vice- Admiral of Ulster, Warden and Keeper of the Cinque Ports, Constable of the Castle Dover, etc., Her Ambassador Extraordinary and Plenipotentiary to the Government of the French Republic, and Sir Charles Tupper, Baronet, High Commissioner for Canada in London, The President of the French Republic : Son Excellence M. Jules Develle, Deputy and Minister for Foreign Affairs, and Son Excellence M. Siegfried, Deputy, Minister for the Department of Commerce, Industry and of the Colonies. Who after having communicated to each other their respective full powers, found in good and due form, have agreed upon the following articles : — 9513— Hi 116 APPENDIX Article I. Wines, sparkling and non-sparkling, common soaps, savons de Marseille (Castile soaps) and nuts, almonds, prunes and plums of French origin entering Canada shall enjoy the following advantages : — 1. Non-sparHing wines gauging 15 degrees by the centesimal alcoholometer or less, or according to the Canadian system of testing containing 26 per cent or less of alcohol, and all sparkling wines shall be exempted from the surtaxe or ad valorem duty of 30 per cent. 2. The present duty charged on common soaps, savons de Marseille (Castile soaps) shall be reduced by one-half. 3. The present duty charged on nuts, almonds, primes and plums shall be re- duced by one -third. Article II. Any commercial advantage granted by Canada to any third power, especially in tariff matters, shall be enjoyed fully by France, Algeria and the French colonies. Article III. The following articles of Canadian origin imported direct from that country accompanied by certificates of origin shall receive the advantage of the minimum tariff matters, shall be enjoyed fuUy by France, Algeria and the French c^l'^nips. Canned meats. Condensed milk, pui'e. Fresh water fish, eels. Fish preserved in their natural form. Lobsters and crayfish preserved in their natural form. Apples and pears, fresh, dried or pressed. Fruits preserved, others. Building timber in rough or sawn. Wood pavement. Staves. Wood pulp (cellulose). Extract of chestnut and other tanning extracts. Common paper, machine-made. Prepared skins, others, whole. Boots and shoes. Furniture of common wood. Furniture other than chairs, of solid wood, common. Flooring in pine or soft wood. Wooden sea-going ships. It is understood that the advantage of any reduction of duty granted to any other power on any of the articles enumerated above shall be extended fully to Canada. Article IV. The present agreement having received the sanction of the Parliament of Canada and of the French Chambers shall be ratified and the ratifications shall be exchanged at Paris as soon as possible. It shall come into operation immediately after this for- mality has been accomplished, and shall continue in force until the expiration of twelve months after either of the contracting parties shall have given notice of their intention of terminating the same. It is agreed likewise that if non-sparkling wines gauging fifteen degrees at the most, or sparkling wines, become subject later on to an increase of duty in Canada, APPENDIX 117 the French Government by denouncing the present agreement could terminate its operation immediately without waiting until the expiration of the twelve montha' delay provided for above. In witness whereof, the respective plenipotentiaries have signed the present agree- ment and affixed thereto the seals of their arms. Done in duplicate, at Paris, this 6th day of February, 1893. DUFFERIN AND ALVA. JULES DEVELLE. CHARLES TUPPER. JULES SIEGFRIED. SCHEDULE B. Non-sparkling wines, containing 26 per cent or less of proof spirits, whether im- ported in wood or in bottles, (six quart or twelve pint bottles to be held to contain a gallon), 25 cents per gallon, and for each degree of strength in excess of 26 per cent of spirits as aforesaid, an additional duty of 3 cents per gallon until the strength reaches 40 per cent of proof spirits; and in addition thereto, 30 per cent ad valorem. Sparkling wines, in bottles containing eaon not more than a quart but more than a pint, $3.30 per dozen bottles; containing not more than a pint each but more than one-half pint, $1.65 per dozen bottles; containing one-half pint each or less, 82 cents ■per dozen bottles; bottles containing more than one quart each shall pay, in addition to $3.30 per dozen bottles, at the rate of $1.65 per gallon on the quantity in excess of one quart per bottle, the quarts and pints in each case being old wine measures ; in addition to the above specific duty, there shall be an ad valorem duty of 30 per cent. Castile soaps, 2 cents per lb. ; nuts, n.e.s., 3 cents per lb. ; almonds, shelled, 5 cents per lb. ;a]monds, not shelled, 3 cents per lb., prunes, 1 cent per lb.; plums, 30 cents per bushel. 118 APPENDIX Ko. 4.— PEOCLAMATION DECLARING THE FRENCH TREATY ACT IN FORCE. EXTRACT from the Canada Gazette of Saturday, October 12tli, 1895. PROCLAMATION. Henry Strong, Deputy Governor. [L.S.] Canada. Victoria, by the Grace of God, of the United Kingdom of Great Britain and Ireland, Queen, Defender of the Faith, &c., &c., &c. To all to whom these presents shall come or whom the same may in any wise con- cern, — Greeting : A PROCLAMATION. Charles Hibbert Tup per. Attorney General, Canada. Whereas in and by an Act made and passed by the Parliament of Canada in the 57th and 58th years of Our Reign, chaptered two, and intituled: ."An Act respecting a certain Treaty between Her Britannic Majesty, and the President of the French Republic," it is amongst other things enacted that the said Act shall not have force and effect until a day to be named by Proclamation of Our Governor General. And Whereas it is expedient that the said Act should have force and effect upon, from and after the fourteenth day of October, in the year of Our Lord one thousand eight hundred and ninety-five: — Now Know Ye, that We, by and with the advice of Our Privy Council fo. Canada, do by this Our Proclamation, declare that the said Act passed in the 57th and 58th years of Our Reign, chapter two, and known as " The French Treaty Act, iS04," shall have force and effect upon, from and after the fourteenth day of October, iu the year of Our Lord one thousand eight hundred and ninety-five. Of all which Our loving subjects and aU others whom these presents may concern, are hereby required to take notice and to govern themselves accordingly. In Testimony Whereof, We have caused these Our Letters to be made Patent and the Great Seal of Canada to be hereunto affixed. Witness, The Honourable Sir Henry Strong, Knight, Deputy of Our Right Trusty and Right Well-Beloved Cousin and Councillor the Right Honourable Sir John Campbell Hamilton-Gordon, Earl of Aberdeen; Viscount Formartine, Baron Haddo, Methlic, Tarves and Kellie, in the Peerage of Scotland; Viscount Gordon of Aberdeen, County of Aberdeen, in the Peerage of the United Kingdom; Baronet of Nova Scotia, Knight Grand Cross of Our Most Distinguished Order of St. Michael and St. George, &c., &c., Governor General of Canada. At Our Government House, in Our City of Ottawa, this tenth day of October, in the year of Our Lord one thousand eight hundred and ninety-five, and in the fifty- ninth year of Our Reign. By Command, W. H.. MONTAGUE, Secretary of State. APPENDIX 119 No. 5.— AN ACT RESPECTING A CERTAIN TREATY BETWEEN CANADA AND JAPAN. Assented to, 1906. Whereas on the 31st January, 1906, a convention was signed at Tokio between the United Kingdom and Japan respecting commercial relations between Canada and Japan, and ratifications were exchanged at Tokio on July 12, 1906; and whereas it is expedient that the said convention should receive the sanction of the Parliament of Canada; Therefore His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, declares and enacts as follows : — 1, This Act may be cited as The Japanese Treaty Act, 1906. 2. The convention of the 31st day of January, 1906, which is set forth in tho schedule to this Act is hereby sanctioned. SCHEDULE. Convention Between the United Kingdom and Japan respecting Commercial Rela- tions BETWEEN Canada and Japan. Signed oj^ Tohio, January 31, 1906. [Ratifications exchanged at Tohio, July 12, 1906 (Signed also in Japanese Text.) fiis Majesty the King of the United Kingdom of Great Britain and Ireland, and of the British Dominions beyond the Seas, Emperor of India, and His Majesty the Emperor of Japan, being equally desirous of facilitating the commercial relations between Japan and Canada, have resolved to conclude a convention to that effect, and have named as their respective Plenipotentiaries : His Majesty the King of the United Kingdom of Great Britain and Ireland and of the British Dominions beyond the Seas, Emperor of India. Sir Claude Maxwell MacDonald, Knight Grand Cross of the Most distinguished Order of St. Michael and St. George, Knight Commander of the Most Honourable Order of the Bath, His Britannic Majesty's Ambassador to Japan; and His Majesty the Emperor of Japan, Takaaki Kato, Shoshii, Eirst Class of the Imperial Order of the Sacred Treasure, Hislmperial Majesty's Minister of State for Foreign Affairs; Who having reciprocally communicated their full powers, found in good and due form, have agreed as follows : — Article . I. The two high contracting parties agree that the stipulations of the Treaty of Commerce and Navigation between Great Britain and Japan, signed at London on the 16th day of July, 1894 (corresponding to the 16th day of the Yth month of the 27th year of Meiji), and the supplementary convention between Great Britain and Japan signed at Tokio on the 16th day of July, 1895 (corresponding to the 16th day of the 120 APPENDIX 7th month of the 2Sth year of Meiji), shall be applied to the intercourse commerce and navigation between the Empire of Japan and the British Dominion of Canada. AfiTICLE n. The present convention shall be ratified, and the ratifications thereof shall be exchanged at Tokio as soon as possible. It shall come into effect immediately after the exchange of ratifications and shall remain in force until the expiration of six months from the day on which one of the high contracting parties shall have an- nounced the intention of terminating it. In witness whereof the above mentioned Plenipotentiaries have signed the present convention and have affixed thereto their seals. Done in duplicate at Tokio, in the Japanese and English languages, this Slst day of January, of year one thousand nine hundred and six, corresxwnding to the 31st day of the 1st Month of the 39th year of Meiji. (L.S.) CLAUDE M. MacDONALD. (L.S.) KATO TAKAAKI. TPtEATY OF COMMEECE AND XAVIGATIOX BETWEEN GEEAT BEITAIN AXD JAPAN. SIGNED AT LONDON, JULY 16, 1894. Ratifications exchanged at ToJcio, August 25, ISOIf.. Her Majesty the Queen of the United Kingdom of Great Britain and Ireland. Empress of India, and His Majesty the Emperor of Japan, being equally desirous of maintaining the relations of good understanding which happily exist between them, by extending and increasing the intercourse between their respective States, and being convinced that this object cannot better be accomplished than by revising the treaties hitherto existing between the two countries, have resolved to complete such a revision, based ujwn principles of equity and mutual benefit, and, for that purpose, have named as their plenipotentiaries, that is to say: — Her Majesty the Queen of the United Kingdom of Great Britain and Ireland, Empress of India, the Eight Honourable John, Earle of Kimberley, Knight of the Most Noble Order of the Garter, &c., &c.. Her Britannic Majesty's Secretary of State for Foreign Affairs : And His Majesty the Emperor of Japan, Viscount Aoki Siuzo, Junii, first class of the Imperial Order of the Sacred Treasure, His Majesty's Envoy Extraordinary and Minister Plenipotentiary at the Court of St. James' ; Who, after having communicated to each other their Full Powers, found to be in good and due form, have agreed upon and concluded the following articles : — Article I. The subjects of each of the two High Contracting Parties shall have full liberty to enter, travel, or reside in any part of the dominions and possessions of the other Contracting Party, and shall enjoy full and perfect protection for their persons and property. They shall have free and easy access to the Courts of Justice in pursuit and defence of their rights : they phall be at liberty equally with native subjects to choose and employ lawyers, advocates, and representatives to pursue and defend their rights before such Courts, and in all other matters connected with theadministration of justice they shall enjoy all the rights and privileges enjoyed by native subjects. APPENDIX 121 In whatever relates to rights of residence and travel; to the possession of goods and effects of any kind; to the succession to personal estate, by will or otherwise, and the disposal of property of any sort in any manner whatsoever which they may law- fully acquire, the subjects of each contracting party shall enjoy in the dominions and possessions of the other the same privileges, liberties, and rights, and shall be subject to no higher imposts or charges in these respects than native subjects, or subjects or citizens of the most favoured nation. The subjects of each of the Contracting Parties shall enjoy in the dominions and possessions of the other entire liberty of conscience, and, subject to the Laws, Ordinances, and Eegulations, shall enjoy the right of private or public exercise of their worship, and also the right of burying their respective countrymen according to their religious customs, in such suitable and convenient places as may be established and maintained for that purpose. They shall not be compelled, under any pretext whatsoever, to pay any charges or taxes other or higher than those that are, or may be, paid by native subjects, or sub- jects or citizens of the most favoured nation. Article IL The subjects of either of the Contracting Parties residing in the dominions and possessions of the other shall be exempted from all compulsory military service what- soever, whether in the army, navy. National Guard, or militia ; from all contributions imposed in lieu of personal service; and from all forced loa\is or military exactions or contributions. Article III. There shall be reciprocal freedom of commerce and navigation between the dominions and possessions of the two High Contracting Parties. The subject of each of the High Contracting Parties may trade in any part of the dominions and possessions of the other by wholesale or retail in all kinds of pro- duce, manufactures, and merchandize of lawful commerce, either in person or by agents, singly, or in partnerships with foreigners or native subjects; and they may there own or hire aod occupy the houses, manufactories, warehouses, shops, and pre- mises which may be necessary for them, and lease land for residential and commercial purposes, conforming themselves to the Laws, Police and Customs regulations of the country like native subjects. They shall have liberty freely to come with their ships and cargoes to all places, ports, and rivers in the dominions and possessions of the other which are or may be opened to foreign commerce, and shall enjoy, respectively, the same treatment in matters of commerce and navigation as native subjects, or subjects or citizens of the most favoured nation, without having to pay taxes, imposts, or duties, of whatever nature or under whatever denomination, levied in the name or for the profit of the Government, public functionaries, private individuals, Corporations, or establish- ments of any kind, other or greater than those paid by native subjects, or subjects or citizens of the most favoured nation, subject always to the Laws, Ordinances, and Regulations of each country. Article IV. The dwellings, manufactories, warehouses, and shops of the subjects of each of the High Contracting Parties in the dominions and possessions of the other, and all premises appertaining .thereto destined for purposes of residence or commerce, shall be respected. It shall not be allowable to proceed to make a search of, or a domiciliary visit to, such dwellings and premises, or to examine or inspect books, papers, or accounts, ex- cept under the conditions and with the forms prescribed by the Laws, Ordinances, and Eegulations for subjects of the country. 122 APPENDIX Article V. No other or higher duties shall be imposed on the importation into the dominions and possessions of Her Britannic .Majesty of iny article, the produce or manufacture of the dominions and jwssessions of His Majesty the Emperor of Japan, from what- ever place arriving ; and no other or higher duties shall be imposed on the importation into the dominions and possessions of His Majesty the Emperor of Japan of any article, the produce or manufacture of the dominions and possessions of Her Britannic Majesty, from whatever place arriving, than on the like article produced or manufactured in any other foreign country; not shall any pro- hibition be maintained or imposed on the importation of any article, the produce or manufacture of the dominions and possessions of either of the High Contracting Parties, into the dominions and possessions of the other, from whatever place arriving, which shall not equally extend to the importation of the like article, being the produce or manufacture of any, other country. This last provision is not applicable to the sanitary and other prohibitions occasioned by the necessity of protecting the safety of persons, or of cattle, or of plants iiseful to agriculture. Article VI. No other or higher duties or charges shall be imposed in the dominions and pos- sessions of either of the High Contracting Parties on the exportation of any article to the dominions and possessions of the other than such as are, or may be, payable on the exportation of the like article to any other foreign country; nor shall any pro- hibition be imposed on the exportation of any article from the dominions and possess- ions of eitther of the two Contracting Parties to the dominions and possessions of the other which shall not equally extend to the exportation of the like article to any other country. ^ Article VII. The subjects of each of the High Contracting Parties shall enjoy in the domin- ions and possessions of the other exemption from all transit duties, and a perfect equality of treatment with native subjects in all that relates to warehousing, bounties, facilities and drawbacks. Article VIII. All articles which are or may be legally imported into the ports of the dominions and possessions of His Majesty the Emperor of Japan in Japanese vessels may like- wise be imported into those ports in British vessels, without being liable to any other or higher duties or charges of whatever denomination than if such articles were im- ported in Japanese vessels; and reciprocally, all articles which are or may be legally imported into the ports of the dominions and possessions of Her Britannic Majesty in British vessels may likewise be imported into those ports in Japanese vessels, with- out being liable to any other or higher duties or charges of whatever denomination than if such articles were imported in British vessels. Such reciprocal equality of treatment shall take effoct without distinction, whether such articles come directly from the place of origin or from any other place. In the same manner there shall be perfect equality of treatment in regard to ex- {Kjrtation, so that the same export duties shall be paid and the same bounties and draw- backs allowed in the dominions and possessions of either of the High Contracting Parties on the exportation of any article which is or may be legally exported there- from, whtether such exportation shall take place in Japanese or in British vessels, and whatever may be the place of destination, whether a port of either of the Con- tracting' Parties or of any third Power. APPENDIX li>3 Article IX. No duties of tonnage, harbour, pilotage, lighthouse, quarantine, or other similar or corresponding duties of whatever nature or under whatever denomination, levied in the name or tor the proiit of the Government, public functionaries, private in- dividuals. Corporations, or establishments of any kind, shall be imposed in the ports of the dominions and possessions of either country upon the vessels of the other coun- try which shall not equally and under the same conditions be imposed in the like cases on national vessels in general or vessels of the most favoured nation. Such equality of treatment shall apply reciprocally to the respective vessels, from whatever port or place they may arrive, and whatever may be their place of destination. Article X. In all that regards the stationing, loading and unloading of vessels in the ports, basins, docks, roadsteads, harbours, or rivers of the dominions and possessions of the two countries, no privileges shall be granted to national vessels which shall not be equally granted to vessels of the other country; the intention of the High Contracting Parties being that in this respect also the respective vessels shall be treated on the footing of perfect equality. Article XI. The Coasting Trade of both the High Contracting Parties is excepted from the provisions of the present Treaty, and shall be regulated according to the Laws, Or- dinances and Regulations of Japan and Great Britain respectively. It is however understood that Japanese subjects in the dominions and possessions of Her Britannic Majesty, and British subjects in the dominions and possessions of His Majesty the Emperor of Japan, shall enjoy in this respect the rights which are or may be granted under such Laws, Ordinances and Regulations to the subjects or citizens of any other country. A Japanese vessel laden in a foreign c untry with cargo destined for two or more ports in the dominions and possessions of Her Britannic Majesty, and a British vessel laden in a foreign country with cargo destined for two or more ports in the dominions and possessions of His Majesty the Emperor of Japan, may discharge a portion of her cargo at one port, and continue her voyage to the other port or ports of destination where foreign trade is permitted, for the purpose of landing the re- mainder of her original cargo there, subject always to the Laws and Custom-house Regulations of the two countries. The Japanese Government, however, agrees to allow British vessels to continue, a.s herolofore, for the period of the duration of the present treaty, to carry cargo between the existing open ports of the empire, excepting to or from the ports of Osaka, Niigata and Ebisu-minato. Article XII. Any ship of war or merchant vessel of either of the High Contracting Parties which may be compelled by stress of weather, or by reason of any other distress, to take shelter in a port of the other, shall be at liberty to rfit therein, to procure all necessary supplies, and to put to sea again, without paying any dues other than such as would be payable by national vessels. In case, however, the master of a' merchant vessel should be under the necessity of disposing of a part of his cargo in order to de- fray the expenses, he shall be bound to conform to the Regulations and Tariffs of the place to which he may have come. If any ship of war or merchant vessel of one of the Contracting Parties should igin aground or be wrecked upon the coasts of the other, the local authorities shall in- 12i APPENDIX form the Consul General, Consul, Vice-Consul or Consular Agent of the district of the occurance, or if there be no such Consular officer, they shall inform the Consul General, Consul, Vice-Consul or Consular Agent of the nerest district. All procedings relative tothe salvage of Japanese vessels wrecked or cast on shore in the territorial waters of Her Britannic Majesty shall take place in accordance with the Laws, Ordinances and Regulatians of Great Britain and reciprocally, all measures of salvage relative to British vessels wrecked or cast on shore in the terri- torial waters of His Majesty the Emperor of Japan shall take place in accordance with the Laws, Ordinances and E^gulations of Japan. Such stranded or wrecked ship or vessel, and all parts thereof, and all furnitures and appurtenances belonging thereunto, and all goods and merchandise saved there- from, including those which may have been cast into the sea, or the proceeds thereof, if sold, as well as all papers foimd on board such stranded or wrecked ship or vessel, shall be given up to the owners or their agents, when claimed by them. If such owners or agents are not on the spot, the same shall be delivered to the respective consuls- general, consuls, vice-consuls or consular agents upon being claimed by them within the period fixed by the laws of the country, and such consular officers, owners or agents shall pay only the expenses incurred in the preservation of property, together with the salvage or other exjjenses which would have been payable in th case of a wreck of a national vessel. The goods and merchandise saved from the wreck shall be exempt from all the duties of the customs unless cleared for consumption, in which case they shall pay the ordinary duties. When a ship or vessel belonging to the subjects of one of the Contracting Parties is stranded or wrecked in the territories of the other, the respective Consuls General, Consuls, Vice-Consuls and Consular Agents shall be authorized, in case the owner or master, or other agent of the owner, is not present, to lend their official assistance in order to afford the necessary assistance to the subjects of the respective states. The same rule shall apply in case the owner, master or other agent is present, but requires such assistance to be given. Article XIII. All vessels which, according to Japanese law, are to be deemed Japanese vessels, and all vessels which, according to British law, are to be deemed British vessels, shall, for the purposes of this treaty, be deemed Japanese and British vessels respectively. Article XIV. The Consuls-General, Consuls, Vice-Consuls, and Consular agents of each of the Contracting Parties, residing in the dominions and possessions of the other, shall re- ceive from the local authorities such assistance as can by law be given to them for the recovery of deserters from the vessels of their respective countries. It is understood that this stipulation shall not apply to the subjects of the coun- try where the desertion takes place. Article XV. The High Contracting Parties agree that, in all that concerns commerce and navi- gation, any privilege, favour, or immunity which either Contracting Party has actually granted, or may hereafter grant, to the Government, ship, subjects, or citizens of any other State, shall be extended immetliately and unconditionally to the Government, ships, subjects, or citizens of the other Contracting Party, it being their intention that the trade and navigation of each country shall be placed, in all respects, by the other on the footing of the most favoured nation. « APPENDIX 125 Article XVI. Each of the High Contracting Parties may appoint Consuls-General, Consuls, Vice-Consuls, Pro-Consuls, and Consular Agents in all the ports, cities, and places of the other, except in those where it may not be convenient to recognize such officers. This exception, however, shall not be made in regard to one of the Contracting Parties without being made likewise in regard to every other power. The Consuls-General, Consuls, Vice-Consuls, Pro-Consuls, and Consular Agents may exercise all functions, and shall enjoy all privileges, exemptions, and immunities which are, or may hereafter be, granted to Consular officers of the most favoured nation. Article XVII. The subjects of each of the High Contracting Parties shall enjoy in the dominions and possessions of the other the same protection as native subjects in regard to patents, trade-marks and designs, upon fulfilment of the formalities prescribed by law. Article XVIII. Her Britannic Majesty's Government, so far as they are concerned, give their consent to the following arrangement: — The several foreign Settlements in Japan shall be incorporated with the respective Japanese Communes, and shall thenceforth form part of the general municipal system of Japan. The comi)etent Japanese authorities shall thereupon assume aU municipal obliga- tions and duties in respect thereof, and the common funds and proi)erty, if any, be- longing to such Settlements, shall at the same time be transferred to the said Japanese authorities. When such incorporation takes place the existing leases in perpetuity under which property is now held in the said Settlements shall be confirmed, and no conditions whatsoever other than those contained in such existing leases shall be imposed in re- spect of such property. It is, however, understood that the Consular authorities men- tioned in the same are in all cases to be replaced by the Japanese authorities. All lands which may previously have been granted by the Japanese Government free of rent for the public purposes of the said settlements shall, subject to the right of eminent domain, be permanently reserved free of all taxes and charges for the public purposes for which they were originally set apart. Article XIX. The stipulations of the present treaty shall be applicable, so far as the laws per- mit, to all the Colonies and foreign possessions of Her Britannic Majesty, excepting to those hereinafter named, that is to say, except to — India. The Dominion of Canada. Newfoundland. The Cape. Natal. New South Wales. Victoria. Queensland. Tasmania. ^ South Australia. Western Australia. New Zealand, Provided always that the stipulations' of the present Treaty shall be made appli- cable to any of the above-named Colonies or foreign possessions on whose behalf notice 1-2G APPENDIX to that effect shall have been given to the Japanese Government by Her Britannic Majesty's representative at Tokio within two years from the date of the exchange of ratifications of the present Treaty. Article XX The present Treaty shall, from the date it comes into force, be substituted in place of the Conventions respectively of the 23rd day of the 8th month of the 7th year of Kayei, corresponding to the 14th day of October, 1854, and of the 13th day of the 5th month of the 2nd year of Keiou, corresponding to the 25th day of June, 1866, the treaty of the 18th day of the Yth month of the 5th year of Ansei, corresponding to the 26th day of August, 1858, and all Arrangements and Agreements subsidiary thereto con- cluded or existing between the High Contracting Parties, and from the same date such Conventions, Treaty, Arrangements and Agreements shall cease to be binding, and, in consequence, the jurisdiction then exercised by British Courts in Japan, and all the exceptional privileges, exemptions, and immunities then enjoyed by British subjects as a part of or appurtenant to such jurisdiction, shall absolutely and without notice cease and determine, and thereafter all such jurisdiction shall be assumed and exer- cised by Japanese Courts. Article XXL The present Treaty shall not take effect until at least five years after its signature. It shall come into force one year after His Imperial Japanese Majesty's Government shall have given notice to Her Britannic Majesty's Government of its wish to have the same brought into operation. Such notice may be given at any time after the expira- tion of four years from the date hereof. The Treaty shall remain in force for the period of twelve years from the date it goes into operation. Either High Contracting Party shall have the right, at any time after eleven years shall have elapsed from the date this Treaty takes effect, to give notice to the other of its intention to terminate the same, and at the expiration of twelve months after such notice is given this Treaty shall wholly cease and determine. Article XXII. The present Treaty shall be ratified, and the ratifications thereof shall be ex- changed at Tokio as soon as possible, and not later than six months from the present date. In witness whereof, the riespective plenipotentiaries have signed the same and have affixed thereto the seal of their arms. Done at London, in duplicate, this sixteenth day of July, in the year of Our Lord one thousand eight hundred and ninety-four. (L.S.) KBIBERLEY. (L.S.) AOKL APPENDIX 12^ Protocol signed at London, July 16, 189Jf. The Government of Her Majesty the Queen of Great Britain and Ireland and Em- press of India, and the Government of His Majesty the Emperor of Japan, deeming it advisable in the interests of both countries to regulate certain special matters of mutual concern, apart from the Treaty of Commerce and Navigation, signed this day, have, through their respective plenipotentiaries, agreed upon' the following stipulations: — 1. It is agreed by the Contracting Parties that one month after the exchange of the ratifications of the Treaty of Commerce and Navigation, sigsed this day, the Im- port Tariff hereunto annexed shall, subject to the provisions of Article XXIII. of the Treaty of 1858, at present subsisting between the Contracting Parties, as long as the said Treaty remains in force* and thereafter subject to the provisions of Articles V. and XV. of the Treaty signed this day, be applicable to the articles therein enumerated, being the growth, produce or manufacture of the dominions and possessions of Her Britannic Majesty, upon importation into Japan. But nothing contained in this Pro- tocal, or the Tariff hereunto annexed, shall be held to limit or qualify the right of the Japanese Government to restrict or to prohibit the importation of adulterated drugs, medicines, food, or beverages; indecent or obscene prints, paintings, books, cards, lithographic or other engravings, photographs, or any other indecent or obscene articles ; articles in violation of patent, trade-mark, or copyright laws of Japan; or any other article which for sanitary reasons or in view of public security or morals, might offer any danger. The ad valorem duties established by the said Tariff shall, so far as may be deemed practicable, be converted into specific duties by a Supplementary Convention, which shall be concluded between the two Governments within six months from the date of this Protocol ; the medium prices, as shown by the Japanese Customs Returns during the six calendar months preceding the date of the present Protocol, with the addition of the cost of insurance and transportation from the place of purchase, production, or fabrication, to the port of discharge, as well as commission, if any, shall be taken as the basis for such* conversion. In the event of the Supplementary Convention not hav- ing come into force before the expiration of the period fixed for the said Tariff to take effect, ad valorem duties in conformity with the rule recited at the end of the said Tariff shall, in the meantime, be levied. In respect of articles not enumerated in the said Tariff, the General Stotutory Tariff of Japan for the time being in force shall, from the same time, apply, subject, as aforesaid, to the provisions of Article XXIII. of the Treaty of 1858 and articles V. and XV. of the Treaty signed this day respectively. From the date the Tariffs aforesaid take effect, the Import Tariff now in opera- tion in Japan in respect of goods and merchandise . imported into Japan by British subjects shall cease to be binding. In all other respects the stipulations of the existing Treaties and Conventions shall be maintained unconditionally until the time when the Treaty of Commerce and Navigation signed this day comes into force. 2. The Japanese Government, pending the opening of the country to British sub- jects, agrees to extend the existing passport system in such a manner as to allow British subjects, on the production of a certificate or recommendation from the British Repre- sentative in Tokio, or from any of Her Majesty's Consuls at the open ports in Japan, to obtain up application passports available for any part of the country, and for any period not exceeding twelve months, from the Imperial Japanese Foreign Office in Tokio, or from the chief authorities in the Prefecture in which an open port is situ- ated; it being understood that the existing Rules and Regulations governing British subjects who visit the interior of the Empire are to be maintained. 3. The Japanese Government undertakes, before the cessation of British Consular jurisdiction in Japan, to join the International Conventions for the Protection of In- dustrial Property and Copyright. 128 APPENDIX 4. It is understood between the two High Contracting Parties that, if Japan think it necessary at any time to levy an additional duty on the production or manufacture of refined sugar in Japan, an increased customs duty equivalent in amount may be levied on British refined sugar when imported into Japan, so long as such additional excise tax or inland duty continues to be raised. Provided always that British refined sugar shall in this respect be entitled to the treatment accorded to refined sugar being the produce or manufacture of the most favoured nation. 5. The undersigned 'Plenipotentiaries have agreed that this Protocol shall be sub- mitted to the two High Contracting Parties at the same time as the Treaty of Com- merce and Navigation, signed this day, and that when the said Treaty is ratified, the agreements contained in the Protocol shall also equally be considered as approved, without the necessity of a further formal ratification. It is also agreed that this Protocol shall terminate at the same time the said Treaty ceases to be binding. In witness whereof the respective Plenipotentiaries have signed the same, and have affixed thereto the seal of their arms. Done at London, in duplicate, this sixteenth day of July, in the year of Our Lord one thousand eight hundred and ninety-four. (L.S.) KIMBEELEY. (L.S.) AOKL APPENDIX ANNEX. (Tariff.) 129 Articles. Ad valorem. Rates of Dutv. Cauotchouc, manufactures of Cement, Portland Cotton — Yarns • Tissues of all sorts, plain or mixed with tissues of flax, hem.p, or other fibre, includ' ing wool, the cotton, however, predominating Glass, window, ordinary- — (a) Uncoloured and unstained (b) Coloured, stained or ground Hats, including also hats of felt Indigo, dry Iron and steel — Pig and ingot Rails Bar, rod, plate, and sheet Tinned plate Galvanized sheet Pipes and tubes Lead, pig, ingot, and slab Leather — Sole Other kinds Linen — Yarns Tissues Mercury or quicksilver Milk, condensed or desiccated Nails, iron Oil, paraffin •- Paint in oil Paper, printing Refined sugar Saltpetre Screws, bolts and nuts, iron Silk, satins and silk and cotton mixtures Tin- Block, pig and slab Plates Wax, paraffine Wire — Telegraph ■ Iron and steel, and small rod iron and steel not exceeding ^ inch in diameter Woollen and worsted — Yarns Tissues of all sorts, plain or mixed with other material, the wool, however, pre- dominating Yams of all sorts, not specially provided for Zinc — Block, pig and slab Sheet Per cent. 10 5 10 10 10 10 5 7i 10 10 10 15. 10 18 10 5 5 10 10 10 10 10 5 10 15 10 5 10 10 10 5 7* Rules for calculating ad valorem Duties. Import duties payable ad valorem under this tariff shall be calculated on the actual cost of the articles at the place of purchase, production or fabrication, with the addition of the cost of insurance and transportaiton from the place of purchase, production or fabrication to the port of discharge, as well as commission, if any exists. 9513—12 130 APPENDIX Exchange of Azotes. The Earl of Kimherley to Viscount Aoki. FoREiGX Office, July 16, 1894. Sir, — With reference to Article XLS. of the Treaty between Great Britain and Japan signed this day, in view of the fact that some of the British Colonies and foreign possessions enumerated in that Article might be prevented from acceding to the present Treaty by reason of their inability to accept the stipulations relating to military service contained in Article U. of the said treaty, and in order to avoid future misunderstandings, Her Majesty's government request from the govemmerit of Japan an assurance that any of the said British Colonies and possessions may accede to the present Treaty under the conditions that, notwithstanding such accession, they shall not be bound by the stipulations of Article II. I have, &c., (Signed) KIMBEELET. Viscount Aohi to the Earl of Kimherley. Japanese Legation, London, July 16, 1894. M. le Comte, — In reply to the note of Her Majesty's Government, referring to Article XIX. of the Treaty between Great Britain and Japan signed this day, and requesting, for the reasons given in the said note, an assurance that any of the British Colonies and foreign possessions enumerated in that article may accede to the present Treaty under the condition that, notwithstanding such accession, they shall not be bound by the stipulations of Article II. , the government of Japan hereby give the assurance desired. I have, &c., (Signed) AOKI. Viscount Aoki to the Earl of Kimherley. The Undersigned, Envoy extraordinary and Minister Plenipotentiary of His Majesty the Emperor of Japan, in virtue of special authorization from His Imperial Japanese Majesty's Government, has the honour to announce to Her Britannic Majesty's Principal Secretary of State for Foreign Affairs, that the Imperial Japanese Government, recognizing the advantage of having the Codes of the Empire which have already been promulgated in actual op>eration when the Treaty stipulations at present subsisting between the Government of Japan and that of Great Britain cease to be binding, engage not to give the notice provided for by the first paragraph of Article XXL, of the Treaty of Commerce and Navigation, signed this day, until those portions of said Codes which are now in abeyance are brought into actual force. The Undersigned avails, &c. (Signed) AOKL Japanese Leoation, London, July 16, 1894. APPENDIX 131 SUPPLEMENTAEY CONVENTION BETWEEN GEEAT BRITAIN AND JAPAN RESPECTING THE DUTIES TO BE CHARGED ON BRITISH GOODS IMPORTED INTO JAPAN. Signed at Tdhio, July 16, 1895. Ratifications exchanged at Toldo, Novemher 21, 1895 Whereas by the Protocol signed at London, on the 16th of July, 1894, it was agreed between the Government of Her Britannic Majesty and the Government of His Ma- jesty the Emperor of Japan that the ad valorem duties of the Tariff annexed to the aforesaid Protocol should, so far as might be deemed practicable, be converted into specific duties by means of a Supplementary Convention, to be concluded between the two Governments within six months from the date of that Protocol; and Whereas this period was extended by subsequent arrangement. The High Contracting Parties have appointed as their Plenipotentaries to con- clude a Convention for this purpose, that is to say : Her Britannic Majesty the Queen of the United Kingdom of Great Britain and Ireland, Empress of India, Gerard Augustus Lowther. Her Britannic Majesty's Charge d'Affaires ; And His Majesty the Emperor of Japan, Marquis Saionzi Kimmochi. Junii, first class of the Order of the Sacred Treasure, His Imperial Majesty's Minister of State for Education, and Acting Minister of State for Foreign Affairs; Who, having communicated to each other their respective full powers, found in good and due form, have agreed upon and concluded the following articles : — 1. The Tariff annexed to this Convention shall be substituted for the ad valorem Tariff annexed to the aforesaid Protocol of the 16th of July, 1894; it shall be subject to all the stipulations contained in Article 1 of that Protocol, in so far as these are applicable, and it shall come into force one month after the exchange of the ratifica- tions of this Convention. 2. The specific duties established by this Convention shall be subject to triennial readjustment. Such readjustment shall be based on the difference between the average of the two quarterly rates of exchange adopted by the Japanese Customs during the six months ending June 30th, 1894, and the average of the rates of exchange adopted by the Japanese Customs for the four quarters preceding that in which each succes- sive period of three years expires. The Schedule of readjusted dviiies shall be published by the Japnnese Govern- ment three months in advance, and shall take effect immediately upon the expiration of the said period. It is understood between the High Contracting Parties that the operation of this stipulation shall be subject to the acceptance of a similar arrangement by the other Powers with whom Conventional Tariffs are now being negotiated by Japan. 3. The quarterly rates of exchange mentioned in the preceding Article are the rates determining the comparative values, as entered in the quarterly Tables pub- lished by the Japanese Department of Finance, of the present Japanese silver yen on the one hand, and of the English pound sterling on the other. 4. The present < onvention shall have the same duration as the Treaty and Pro- tocol concluded on the 16th of July, 1894, of which it is a compliment. 4. The present Convention shall be ratified, and the ratification shall be excha ug( J at Tokio as soon as possible, and not later than six months from the present date. Done at Tokio, in duplicate, this 16th day of July, 1895. (Signed) (L.S.) GERARD AUGUSTUS LOWTHER. (L.S.) MARQUIS SAIONZI. 9513— 12i 132 APPENDIX '1\A.RIFF. No. Articles. Duty. Yen. 1 Caoutchouc, manufactures of ad valorem. 2 Cement, Portland 100 catties. 3 Cotton yams, plain or dyed .' " Cotton tissues— 4 Drills ' Sq. yd. 5 Duck " 6 Handkerchiefs in the piece " 7 Prints . . " 8 Sateens, plain, figured or printed, brocades, Italians and figured ! shirtings 9 Shirtings, dyed 10 Shirtings, grey 11 Shirtings, twilled 12 Shirtings, white or bleached 13 T-cloths 14 Turkey red cambrics 15 Velvets or veh'eteens 16 Victoria lawns 17 All other sorts of pure cotton tissues, and all tissues of cotton mixed I with fias, hemp or other fibre, including wool, the cotton how- ever prediominating in weight, not specially provided for in this tariff ad valorem . Note. — It is expressly tmderstood that readymade clothing and other made-up articles are not included under the heading of cotton tissues. 18 1 Glass, window, ordinary' — (a) Uncoloured and unstained 100 sq. ft. (6) Coloured, stained or ground ad valorem. 19 Hats, including also hats of felt " 20 Indigo, dry 100 catties. Iron and mild steel — 21 Pig and ingots " 22 Bar and rod, exceeding -J- inch in diameter " 23 Nails, including spikes, sprigs, tacks and brads — (a) Plain (6) Galvanized ad valorem. 24 Pipes and tubes " 25 Plate and sheet 100 catties. 26 Rails .* 27 Screws, bolts and nuts, plain and galvanized ad valorem. 28 Sheet, galvanized, both plain and corrugated 100 catties. 29 Tinned plates — (a) Ordinary " (b) Cri'stallized ad valorem. 30 Wire and small rod not exceeding \ inch in diameter. 100 catties. 31 Wire, telegraph or galvanized " Note. — By the term "mild steel" as used in this tariff, is understood mild steel manufactured by the Siemens, Bessemer, Bassic or similar processes, and approximating in value to iron of the same class in this tariff. 32 Lead, pig, ingot and slab " 33 Iveather — (a) Sole \ " I (6) Other kinds ad valorem. 34 Linen yam, plain or dyed 100 catties. j Linen tissues — 35 I Canvas square yard. 36 I All other sorts ad valorem. Note. — It is expre8.=ly understood that ready-made clothing and other made-up articles are not included under the heading of linen tissue.5. 10 per cent. 0.065 4.180 0.016 0.053 0.011 0.012 0.017 0.013 0.006 0.011 0.010 0.009 0.012 0.041 0.006 10 per cent. 0.302 10 per cent. 10 12.953 0.083 0.261 0.573 10 p»er cent. 10 0.296 0.129 10 per cent. 0.740 0.691 10 per cent. . . 503 0.256 0.316 5.690 10 per cent. 6.527 0.047 10 per cent. APPENDIX ANNEX. (Tabiff.) 133 Articles. Duty. Yen. Mercury or quicksilver 100 catties. 5 . 048 Milk, condensed or desiccated doz. 1-lb. tins 0. 123 and proportionately for tins of other weight. Oil, paraffine ad valorem. 10 per cent. Paint in oil 100 catties. 1 . 304 Paper, printing " 1 . 163 Saltpetre (nitrate of potash) " 0. 490 Silk faced cotton satins ad valorem. 15 per cent. Note. — It is expressly understood that all other mixed tissues of cotton and silk, and of wool and silk, where the cotton or wool predominate in weight, are to be classed for duty under Nos. 17 and 61 of this tariff respectively. Steel (other than mild steel) — Ingi )ts " Bar, rod, plate and sheet " Wire and small rod not exceeding J-inch in diameter 100 catties. Sugar, refined — (a) No. 15 to No. 20, inclusive, Dutch standard in colour " (6) Above No. 20 Dutch standard in colour " Tin- Block, pig and slab " Plates ad valorem. Wax, paraffine 100 catties. Woollen and worsted yarns, plain or dyed " Woollen and worsted tissues, pure or mixed with other material — Alpaca square yard. Blanketing and wliipped blankets in plain weave 100 catties. Buntings square yard. Cloth— (a) Wholly of woollen or worsted yarn, or of woollen and worsted yarns, such as broad, narrow and army cloth, cassimeres, tweeds and worsted coatings ; " 0. 093 (6) In part of woollen or worsted yarn and in part of cotton yarn, such as pilot, president and union cloth " 0.039 Flannels . " 0.044 Italian cloth " 0. 029 Long ells " 0.036 Mousseline de laine " 0.p21 Serges — (a) Where the warp is worsted, and the welt woollen " 0.056 (6) All other kinds ad valorem. 10 per cent. All other sorts, pure or mixed with other material, the wool, how- ever, predominating in weight, not specially provided for in this tarifT " 10 Note. — It is expressly understood that ready-made clothing and other made-up articles are not included under the heading of woollen and worsted tissues. Yarns of all sorts, not specially provided for in this tariff " .10 " Zinc— I Block, pig and slab 100 catties. 0. 451 Sheet " 0.928 5 7h " 1.819 0.748 0.827 1.992 10 per cent. 0.544 9.169 0.075 7.458 0.031 Weights, Measures and Coins. The catty mentioned in thus tariff is the Japanese weight. It is equal to 600 grammes of the metric system of weights, or 1 ' 32277 lbs. English avoirdupois weight. The pound is the Enghsh avoidupois weight. The square yard and square foot are the EngUsh Imperial surface measures. The yen is tlie present Japanese silver yen of 900 fineness and 416 grains in weight. Rules for Calculating ad valorem Duties. Import duties payable ad valorem under this tariff sliall be calculated on the actual cost of the articles at the place of purchase, production or fabrication, with the addition of the cost of insurance and transportation from the place of purchase, production or fabrication, to the port of discharge, as well as commission, if any exists. Rule for the Measurement of Tissues. In determining the dutiable width of any tissue the Customs shall discard all fractions of an inch not exceeding half an inch, and shall count as a full inch all fractions exceeding half an inch. Note. — It is understood that selvedges shall not be included in the measurement of tissues. 134 APPENDIX No. 6.— THE DUMPING CLAUSE. The Provisions of the Customs Tariff, 1907, in regard to Special Duty or Dump- ing duty are as follows : — 6, In the case of articles exported to Canada of a class or kind made or produced in Canada, if the export or actual selling price to an importer in Canada be less than the fair market value of the same article when sold for home consumption in the usual and ordinary course in the country whence exported to Canada at the time of its exportation to Canada there shall, in addition to the duties otherwise established, be levied, collected and paid on such article, on its importation into Canada, a special duty (or dumping duty) equal to the difference betwen the said selling price of the article for export and the said fair market value thereof for home consumption; and such special duty (or dumping duty) shall be levied, collected and paid on such article although it is not. otherwise dutiable. Provided that the said special duty shall not exceed fifteen per cent ad valorem, in any case; Provided also that the following goods shall be exempt from such special duty, viz. : — (a) Goods whereon the duties otherwise established are equal to fifty per cent ad valorem j (&) Goods of a class subject to excise duty in Canada ; (c) Sugar refined in the United Kingdom ; {d) Binder twine or twine for harvest binders manufactured from New Zealand hemp, istle or tampico fibre, sisal grass, or sunn, or a mixture of any two or more of them, of single ply and measuring not exceeding six hundred feet to the pound. Provided further that excise duties shall be disregarded in estimating the market value of goods for the purposes of special dvxty when the goods are entitled to entry under the British Preferential Tariff. (2) " Export price " or " selling price " in this section shall be held to mean and include the exporter»s price for the goods, exclusive of all charges thereon after their shipment from the place whence exported directly to Canada. (3) If at any time it appears to the satisfaction of the Governor in Council, on a report from the Minister of Customs, that the payment of the special duty by this section provided for is being evaded by the shipment of goods on consignment without sale prior to such shipment, the Governor in Council may in any case or class of cases authorize such action as is deemed necessary to collect on such goods or any of them the same special duty as if the goods had been sold to an importer in Canada prior to their shipment to Canada. (4) If the full amount of any special duty of customs is not paid on goods im- iwrt^.d, the customs entry thereof shall be amended and the rloficicnoy paid upon the demand of the Collector of Customs. C5) The Minister of Customs may make such regulations ns are deemed neces- sary for carrying out'the provisions of this section and for the enforcement thereof. (6) Such regulations may provide for the temporary exemption from special duty of any article or cla?8 of articles, when it is established to the satisfaction of the Mini.ster of Customs that such articles are not made or sold in Canada in substantial quantities, and offered for sale to all purchasers on equal terms, under like conditions, having regard to the custom and usage of trade. (7) Such regulations may also provide for the exemption from special duty of any article when the difference between the fair market value and the selling price thereof to the importer as aforesaid amounts only to a small percentage of its fair market value. APPENDIX 135 Eegulations by Order in Council and by the Department of Customs respecting Invoices, Entries, and Special Duty : — 1. Invoices in duplicate properly certified shall be delivered at the Custom House with the bills of entry for all imported goods. 2. Every such invoice shall contain a sufficient and correct description of the goods, and in respect of goods sold by the exporter shall show in one column the ac- tual price at which the articles have been sold to the importer, and in a separate column the fair market value of each article as sold for home consuption in the coun- try of export, 3. The " price " and " v(M,ue " of goods in every case aforesaid are to be stated as in condition packed ready for shipment at the time when, and at the place whence, the goods have been exported directly to Canada. 4. Wlien the value of goods for duty purposes is determined by the Minister of Customs under the provisions of the Customs Act, by reason of the goods being ex ported or imported under unusual conditions,the value so determined shall be held to be the fair market value thereof. 5. In making Customs Entry the " Special duty " may be shown by itself in the " net duty " column of the entry on the line below the article subject to Special duty or on the line below continuous numbers of articles subject to Special duty. 6. Goods of a class or kind made in Canada are subject to special duty, when sold for exportation to Canada at a less price than for home consumption in the country of export, whether such goods be otherwise free of duty or subject to specific or ad val- orem, duties — with the exceptions stated in Clause 6 of the Tariff as hereinbefore quoted. 7. By Regulations in force from May 1st, 1907. — Under the special duty provisions of the Customs Tariff, the special duty is not to apply in the following cases, viz. : — (a) In respect of iron and steel, rolled, drawn or polished when the difference be- tween the fair market value and the selling price of such iron and steel to the importer in Canada does exceed five per cent of their fair market value ; (h) In respect of other goods when the difference between the fair market value and the selling price of the goods to the importer in Canada does not exceed seven and one-half per cent of their fair market value. Provided that the whole difference shall be taken into account for special duty pur- poses when exceeding five per cent in the case of such iron and steel and when exceed- ing seven and one-half per cent in other cases. 8. Bond fide samples admitted without Specia^l Duty. — Articles of merchandise for use bond fide as samples for sale of similar goods are to be admitted without Special duty — (Subject, however, to ordinary duties as heretofore,) 9. Advance in Market Value after purchase of goods hy importer not subject to Special Duty. — The amount of any advance in the market value of goods between the time of their purchase by the importer and the date of their exportation to Canada shall not be subject to Special duty after 9th November, 1904, provided the goods have been exported in the usual course and the actual date of purchase established to the satisfaction of the Collector by contracts or other sufficient documents produced for his inspection and attested to. Provided, however, in respect of goods subject to an ad valorem duty, that the ordinary duty shall be collected (as heretofore) on the fair market value of the goods as at the time of their direct exprtation to Canada — under the provisions of Section 58 of the Customs Act. ilO. Rule to he observed (for Special Duty purposes only) in comparing 'Fair Market Value ' with ' Export Price.' — In computing the difference for Special Duty purposes between the ' Fair Market Value ' in the country of export and the ' Selling price to the importer in Canada,' the fair market value of goods is to be estimated on the usual credit basis, except when the article is universally sold in the country of ex- port for cash only, in which case the fair market value is to be estimated on a cash basis : 136 APPENDIX Provided that a bona fide discount for cash not exceeding two and one-half per cent when allowed and deducted by the exporter on his invoice may be allowed in estimating the fair market value of goods for duty puri)oses. Examples : (1) Hats sold for Home Consumption at $100 on Credit, subject to 8 per cent Cash discount, would be liable to Special duty if sold to a purchaser in Canada on usual credit at $92, but would not be liable to special duty if sold to a purchaser in Canada for $92 Cash. (2) Machinery sold for Home Consumption at $100 on Credit, subject to 2i per cent Cash discount, would not be liable to Special duty if sold to a purchaser in Can- ada for $91 Cash, as the ' difference ' does not exceed 7^ per cent after raising the Cash price ($91) by 2J per cent to its Credit equivalent. APPENDIX 137 No. 7.— REGULATIONS RESPECTING THE SURTAX UNDER THE CUSTOMS LAWS OF CANADA. The Minister of Customs has decided that articles which are the growth, produce or manufacture of Germany, and any article the chief value of which has been pro- duced in Germany, come under the operation of the Customs Laws of Canada respect- ing surtax, subject to the following regulations, viz: — 1. Articles which are the growth, produce or manufacture of Germany, when im- ported into Canada, shall be subject to a surtax over and above the duties specified in Schedule " A " to the Customs Tariff, 1907, such surtax in every case to be one-third of the dvity specified in the said Schedule. 2. Such surtax shall also apply to any article imported into Canada when the chief value of the article was produced in Germany, although it may have been improved or advanced in value by the labour of another country — notwithstanding the pro- visions of the British Preferential Tariff and regulations thereunder. In determining whether or not any article imported into Canada, which has been produced, improved or advanced in value by the labour of any country other than Germany, is subject to the surtax by reason of a portion of the value thereof having been produced in Germany, the fair market value of the article or material grown, produced or manufactured in Germany which has entered into the manufacture of the article imported into Canada, shall be held to be the value produced in Germany within the meaning of the Tariff Act respecting the surtax. 3. Invoices of goods imported into Canada shall be further certified and signed by exporters in all countries in one of the following forms, as hereinafter prescribed, viz: — Further Certificate from exporters prescribed to be written, printed or stamped on all invoices of goods for entry u^der the British Preferential Tariff in Canada, and to be subscribed by the persons heretofore authorized to make and sign " Preferential Certificates." CK) "Whereas, German goods are subject to a surtax in Canada, I certify that the chief value of none of the articles included in this invoice was produced in Qor- many." (Signature) Exporter. Further certificate from exporters (in all countries) prescribed to be written, print- ed or stampfed and subscribed on invoices of goods exported to Canada, except such goods as are admitted under the British Preferential Tariff in Canada :— (L) " Whereas, German goods are subject to surtax in Canada, I certify that none of the articles included in this invoice are the produce or manufacture of Germany, and that the chief value of none of said articles was produced in Germany--save and ex- cept all articles opposite which the word ' Germany " is written on this invoiae." (Signature) Exporter. 138 APPENDIX EXPLANATOEY NOTES. The above certificate " K " may be added as the last clause in the certificates here- to fore authorized for the British Preferential Tariff in Canada, or may be certified to separately on the invoice. The above certificate " L " may be added as the last clause in the certificates " M " or " N " heretofore authorized or may be certified to separately on the invoice. The following illustrations are furnished as to certain cases (amongst others), to which the surtax will apply under the foregoing regulations, viz. : — (1) Take the case of neckties made in Great Britain or in any other country, from silk fabric manufactured in Germany (out of materials produced in Germany or elsewhere). If the fair market value of the silk fabric as sold by the exporter in Ger- many to the importer in Great Britain or other country, represents, more than fifty per cent of the value of the neckties in condition ready for export to Canada, the neck- ties would be subject to the surtax. (2) Take the case of hosiery made in Great Britain or in any other country, from hosiery yams spun in Germany (from wool produced in Germany or elsewhere). If the fair market value of the hosiery yarn as sold by the exporter in Germany to the importer in Great Britain or other country represents more than fifty per cent of the value of the hosiery in condition ready for export to Canada, the hosiery would be subject to the surtax. (3) Take the case of velveteen dyed and finished in Germany from materials woven and produced in another country. Such dyed and finished velveteen when im- ported into Canada would be subject to surtax as a manufacture of Germany. Department of Customs, Canada. Ottawa, November, 30, 1906. File No. 62,288. JOHN McDOUGALD, Commissioner of Qiusioms. APPENDIX 139 No. 8.— MEMORANDUM. Department op^ Customs, Canada, Ottawa, August 20, 1904. Temporary Aojrissiox of Canadian Goods Returned eor Repairs. By Order in Council of this date, the following Regulations are made and estab- lished, in regard to the temporary admission of articles of Canadian manufacture, re- turned to be repaired in Canada and again exported, viz. : — Regulations. Articles of Canadian manufacture may be admitted temporarily without duty, when returned to Canada for repairs and to be again exported; provided, that the articles shall be identified to the satisfaction of the Collector of Customs at the port of re-entry into Canada, and that a sufficient bond for double the amoimt of the Customs duty be delivered to the Collector as security for the exportation of the articles or pay- ment of duty thereon, within six months from the time of entry. JOHN McDOUGALD, Commissioner of Customs. UO APPENDIX No. 9.— MEMORANDUM. Customs Department, Ottawa, 23rd April, 1897. Collector of Customs Port of You are hereby advised that Machinery or parts of Machines, valued at not less than ten dollars, found necessary to be exi)orted for repairs, and which have been duly exported, may be entered for duty at th« value of such repairs if identified upon re- impKsrtation within one year — provided application for outward entry and examination at Customs have been duly made. The Certificate of identification endorsed on the export application is to be forwarded with the entry inwards to the Customs Depart- ment, Ottawa. The application for examination and outward entry may be in the following^ form: — 189.... To the Collector of Customs at Application is hereby made for the examination and '"-ntry of the following machinery found necessary to be exported for repairs and valued at not less than $10 — consigned, marked and described as below: — Applicant .... Examined and marked 1S9 .... Customs Officer. Identified upon re-importation, this 189. . . . Customs Officer. It will not be necessary to send the application for exiwrt to this Department until it is attached to the entry inwards of the machinery returned. Entries for duty on value of repairs only are not authorized except in the case of Ulaetliinery or parts of Machines found necessary to be exjwrted for repairs (and .allied at not less than $10) under the foregoing regulations. JOHN McDOUGALD, Commissioner of Ctistoms^ APPENDIX Ul No. 10— THE EXPOKT ACT. EXTRACT FROM CHAPTER 50 OF THE REVISED STATUTES, 1906. Siection 5. The export in the carcass, or parts thereof, of, — (a) deer, except as authorized by regulation of the Governor in Council mad<* under the authority of the Customs Act; and, (&) wild turkeys, quail, partridge, prairie fowl and woodcock; is hereby declared unlawful and prohibited, and any such article so attempted to be exported may, on reasonable cause of suspicion of intention to export, be seized by any officer of Customs, and, if such intention is proved, shall be dealt with as for breach of the Customs laws: Provided, that this section shall not apply to the export, under such regulations as are made by the Governor in Council, of any carcass or part thereof of any deer raised or bred by any person, company or association of persons upon his or their own lands. Section 6. Any person exporting or attempting to export in the carcass, or parts thereof, any deer, wild turkeys, quail, partridge, prairie fowl or woodcock, contrary to the provisions of this Act, shall for each such offence incur a i)enalty of one hundred dollars, and the article so exported or attempted to be exported shall he forfeited and may be seized by any officer of Customs. 142 APPENDIX No. 11.— THE EOLLOWING EEGULATIONS RESPECTING THE EXPORT OE DEER, SHOT FOR SPORT BY PERSONS NOT DOMICILED IN CANADA, HAVE BEEN MADE AND ESTABLISHED, VIZ. :— 1, Deer when shot for sport under Provincial or Territorial Authority in Can- ada, by any person not domiciled in Canada may be exported under the following conditions and limitations : — 1. The deer may be exported only at the Customs Ports of Halifax, Yarmouth, Macadam Junction, Quebec, Montreal, Ottawa, Kingston, Niagara Falls, Fort Erie, Windsor, Sault Ste. Marie, Port Arthur, and such other Ports as shall from time to time by the Minister of Customs be designated for the export of deer. 2. The exportation of deer in the carcass or parts thereof (except as to cured deer heads and hides of deer) shall be permitted only during or within fifteen days after the " open season " allowed for shooting deer under the laws of the Province or Territory where the deer to be exported has *been shot. 3. No person shall in one year export more than the whole or parts of two deer, nor shall exportation of such deer be made by the same person on more than two occasions during one calender year. 4. Deer in the carcass or any part thereof which has been killed in contraven- tion of any Provincial or Territorial law shall not be exported, nor shall any deer in the carcass or parts thereof be exported without the permit of the Collector of Cus- toms accompanying the shipment. 5. A person not domiciled in Canada, who has shot deer for sport and not for gain or hire,* under Provincial or Territorial Authority may make an export entry in duplicate of deer in the carcass or parts thereof so shot by him and allowed to be exported — upon subscribing and attesting before a Collector of Customs a Declaration in the following form to be annexed to said export entry, viz. : — (As PER Form in Appendix " B.") G. The exporter shall produce his license or permit for shooting deer under Pro- vincial or Territorial Authority to the Collector of Customs before the exportation of the deer and the Collector shall endorse thereon a description of the quantity and parts entered for exportation. The Collector of Customs at any Customs Port of Entry designated for the Export of Deer, upon receiving the said export entries duly completed, may there- upon under the seal of the Custom House, issue his permit for the exportation of the deer, if satisfied as to the identity of the sportsman and that the exportation ig not prohibited. Memo 106S, B. JOHN McDOUGALD, Commissioner of Customs. Department of Customs^ Ottawa, Aug. 18, 1899. APPENDIX " B.» For^i of Declaration to be Made in Connection with the Export of Deer, shot FOR Sport by Persons not Domiciled in Canada. ; I, of do Solemnly and truly declare that the deer in the carcass or parts thereof described \ APPENDIX 143 in the annexed Export Entry have been shot by me at in Canada, for sport and not for gain or hire, under Authority of the License or Permit issued under Provincial or Territorial Authority herewith exhibited ; that T am not domiciled in Canada ; that I have not exported directly or indirectly within this calender year deer in the carcass or parts thereof, shot by me in Canada during the present season, except as follows, viz. : — (1.)* that the deer described in the annexed Export Entry together with the deer hereto- fore exported by me within the present calendar year are not parts of more than two deer; and I verily believe that the exportation of the deer described in the annexed entry is not prohibited. {Signature of the Exporter.) Declared before me at | this day of \ Collector of Customs. (1) * Parts exported and place of exportation. U4 APPENDIX No. 12.— BOUNTIED ARTICLES PROHIBITED EROM EXPORTATION WITHOUT REFUND OF BOUNTY. (under the customs act amendment of 1907.) Every person who desires to export any article manufactured in Canada which is subject to a bounty from the Government of Canada when for home consumption and not for exportation including steel blooms and steel billets made in Canada, shall file his written application with the Collector at the nearest Custom House for per- mission to export the same. Such application shall be accompanied by the affidavit of a person having a knowledge of the facts, setting forth and describing the articles proposed to be exported and establishing to the satisfaction of the Collector that bounty has not been paid and will not be claimed on or in respect of the said de- scribed articles, or if bounty has been paid thereon or in respect thereof, that the sum has been refunded to the Government. The Collector may then grant his permission for the exportation of the said described articles. If any such articles be laden in any railway carriage or other vehicle or vessel for the purpose of being exported, without the permission of the Collector of Customs as .aforesaid, the same shall be seized and forfeited. UNIVERSITY OF CAUFOKNJ AT LOS ANGELES UNIVERSITY OF CALIFORNIA LIBRARY Los Angeles This book is DUE on the last date stamped below. I'Vinn L9-':!-,,„.0.'47(Ar,R]f<) 14 4 UNlV;.,snTOFUAUFOKNU AT ^S ANGELES LIBRAKy HJ Canada. Dept 6092 of national fS' 1907 The customs HJ 6092 A5 1907 UC SOUTHERN Ri^"i'i'-l ! IBHA- c I.'.- AA 000 867 589 4 ,.-'.-/■