Baggage, etc., of travellers between Canada and United States. Testing of molasses and syrups. Decision of officer final. Unless changed on appeal. Powers of the Minister. 303. The Minister may, from time to time, and as occasion requires, make such regulations as to him seem meet, with respect to travellers passing through a portion of Canada, or coming into it with their carriages, horses or other cattle drawing the same, and personal baggage, with the intention of forthwith returning to the United States, or, having gone to the United States from Canada, returning to Canada with such articles, and may direct under what circumstances duty shall or shall not be paid, and on what conditions it shall be remitted or returned. 51 V., c. 14, s. 47. 304. Regulations respecting the manner in which molasses and syrups shall be sampled and tested for the purpose of determining the classes to which they belong, with reference to the duty chargeable thereon, shall be made by the Minister; and the instruments and appliances necessary for such determination shall be designated by him, and supplied to such officers as are by him charged with the duty of sampling and testing such molasses and syrups. 2. The decision of any officer to whom is so assigned the testing of such articles, as to the duties to which they are subject under the tariff, shall be final and conclusive, unless, upon appeal to the Commissioner of Customs, within thirty days from the rendering of such decision, such decision is, with the approval of the Minister, changed; and the decision of the Commissioner with such approval shall be final. 60-61 V., c. 16, s. 9; 3 E. VII., c. 14, s. 15. To be laid before Parliament. ANNUAL REPORT. 305. The Minister shall annually make to the Governor General, to be laid before Parliament within fifteen days after the meeting thereof, a report and statement of the transactions and affairs of the Department during the year then next preceding. R.S., c. 32, s. 254. OTTAWA: Printed by SAMUEL EDWARD DAWSON, Law Printer to the King's most Excellent Majesty. 826 CHAPTER 49. An Act respecting the Duties of Customs. SHORT TITLE. 1. This Act may be cited as the Customs Tariff. 60-61 V., Short title. c. 16, s. 1. INTERPRETATION. 2. In this Act, and in any other Act relating to Customs, Definitions. unless the context otherwise requires, (a) n. e. s.' represent and have the meaning of the words 'N. e. s.' 'not elsewhere specified'; (b) 'n. o. p.' represent and have the meaning of the words N. o. p.' not otherwise provided for '; 'Gallon.' 'Ton.' 'Proof.' (c) 'gallon' means an imperial gallon; (f) gauge' when applied to metal sheets or plates or to Gauge.' wire, means the thickness as determined by the imperial standard gauge; (g) in diameter,' when applied to tubing, means the actual 'In diameinside diameter: 6 ter.' (h) sheet,' when applied to metals, means a sheet or plate Sheet.' not exceeding three-sixteenths of an inch in thickness; (i) plate,' when applied to metals, means a plate or sheet more than three-sixteenths of an inch in thickness. Plate.' 60-61 V., c. 16, s. 2; 4 E. VII., c. 11, s. 1. This Act not to affect 3. Nothing in this Act contained shall,(a) in anywise abrogate or impair any power conferred upon Transfers to the Governor in Council by the Customs Act to transfer free list. dutiable goods to the list of goods which may be imported free of duty; or, (b) affect the French Treaty Act, 1894, or the Act passed Certain Acts. in the session held in the fifty-eighth and fifty-ninth years 827 of Schedule A. To what countries applicable. Upon what articles. Decision of Regulations. To what countries and articles applicable. of Her late Majesty's reign, chapter three, intituled An Act respecting Commercial Treaties affecting Canada. 60-61 V., c. 16, ss. 3 and 16. GOODS SUBJECT TO DUTIES. 4. Subject to the provisions of this Act and to the requirements 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 set forth and described in the said schedule and set opposite to each item respectively, or charged thereon as not enumerated. 60-61 V., c. 16, s. 4. Surtax. 5. Articles which are the growth, 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 the said schedule A, the surtax in every case to be one-third of the duty specified in the said schedule. 2. The surtax shall apply, notwithstanding the provisions of the British preferential tariff and regulations thereunder, to every article the chief value of which was produced in such foreign country, although the article may have been improved or advanced in value by the labour of another country. 3. Any question arising as to any foreign country or goods coming under the operation of this section shall be decided by the Minister whose decision shall be final. 4. The Minister, with the approval of the Governor in Council, may make regulations for carrying out the purposes of this section. 3 E. VII., c. 15, s. 5. British Preferential Tariff. 6. Articles (other than wines, malt liquors, spirits, spirituous liquors, liquid medicines and articles containing alcohol; tobacco, cigars and cigarettes), which are the growth, produce or manufacture of any of the following countries, when imported direct into Canada from any of such countries, may be entered for duty or taken out of warehouse for consumption in Canada, at the reduced rate of duty provided by the British preferential tariff provided for in the next following section of this Act: (a) The United Kingdom; (b) The British Colony of Bermuda; (c) The British Colonies commonly called the British West Indies, including, the Bahamas, Jamaica, Turks and Caicos Island, the Leeward Islands (Antigua, St. Christopher Nevis, the Windward Islands (Grenada, St. Vincent and St. Barbados, Trinidad and Tobago; (d) British Guiana; (e) Any other British colony or possession the Customs tariff of which is, on the whole, as favourable to Canada as the British preferential tariff is to such colony or possession; the Minister with the approval of the Governor in Council to determine what British colonies or possessions shall be entitled to the benefits of such tariff under this paragraph: Provided that, (a) such reduced rate of duty shall only apply to refined Refined sugar when evidence satisfactory to the Minister is fur sugar. nished that such refined sugar has been manufactured wholly from raw sugar produced in the British colonies or possessions; and, tured (b) manufactured articles to be admitted under the British Manufacpreferential tariff shall be bona fide the manufactures of a articles. country or countries entitled to the benefit of such tariff, and that the benefit shall not extend to the importation of articles into the production of which there has not entered a substantial portion of the labour of such countries; and any question arising as to any articles being entitled to such benefits shall be decided by the Minister, whose decision shall be final. 2. Raw sugar, including all sugar described in item 436 Raw sugar. of schedule A, may, when imported direct from any British colony or possession, be entered for duty or taken out of warehouse for consumption in Canada at the reduced rate of duty provided in the British preferential tariff. 3. The Minister may, with the approval of the Governor Regulations. in Council, make such regulations as are deemed necessary for the carrying out of the intention of this section. 61 V., c. 37, s. 2; 63-64 V., c. 15, s. 2. one-third. 7. On articles entitled to the benefit of the British prefer- Duties ential tariff the duties mentioned in schedule A shall be reduced reduced by one-third thereof, and the duties to be levied, collected and paid upon such articles shall be two-thirds only of the duties mentioned in the said schedule A. 63-64 V., c. 15, s. 2. Reciprocal Advantages. States and 8. The whole or part of the duties hereby imposed upon United fish and other products of the fisheries may be remitted, as Newfound respects either the United States or Newfoundland, or both, land. 829 upon upon proclamation of the Governor in Council, which may be issued whenever it appears to his satisfaction that the Governments of the United States and Newfoundland, or either of them, have made changes in their tariffs of duties imposed upon articles imported from Canada, in reduction or repeal of the duties in force in the said countries respectively. 60-61 V., c. 16, s. 7. Supplementary Provisions. Packages. 9. Packages shall be subject to the following provisions:(a) All bottles, flasks, jars, demijohns, carboys, casks, hogsheads, pipes, barrels, and all other vessels or packages,. manufactured of tin, iron, lead, zinc, glass or any other material capable of holding liquids, and all packages in which goods are commonly placed for home consumption, including cases, not otherwise provided for, in which bottled spirits, wines or malt liquors or other liquids are contained, and every package being the first receptacle or covering inclosing goods for the purpose of sale, shall in all cases, not otherwise provided for, in which they contain goods subject to an ad valorem duty or a specific and ad valorem duty, be charged with the same rate of ad valorem duty as is to be levied and collected on the goods they contain, and the value of the packages may be included in the value of such goods; Goods im ported for (b) All such packages as aforesaid containing goods sub- (c) Packages not hereinbefore specified, and not herein. (e) Packages (inside or outside), containing free goods 10. With respect to goods imported for manufacturing purmanufactur- poses that are admissible under this Act for any specific purpose ing purposes. at a lower rate of duty than would otherwise be chargeable, or exempt from duty, the importer claiming the exemption from duty, or proportionate exemption from duty, shall make and subscribe to the following affidavit or affirmation before the |