British Preferential Tariff.
holic bitters or beverages; and wines, n.o.p., containing more than forty per cent of proof spirit... per gallon of the strength of proof. $2.40 Provided, as to all the goods specified in this item when of less strength than the strength of proof, that no reduction or allowance shall be made in the measurement thereof for duty purposes, below the strength of fifteen per cent under proof.
Provided also, that when the goods specified in this item are of greater strength than the strength of proof, the measurement thereof and the amount of duty payable thereon shall be increased in proportion for any greater strength than the strength of proof. Provided further, that bottles and flasks and packages of gin, rum, whisky and brandy of all kinds, and imitations thereof, shall be! held to contain the following quantities (subject to the provisions for addition or deduction in respect of the degree of strength), viz.:-
Bottles, flasks and packages, containing not more than three-fourths of a gallon per dozen, as three-fourths of a gallon per dozen;
Bottles, flasks and packages, containing more than three-fourths of a gallon but not more than one gallon per dozen, as one gallon per dozen;
Bottles, flasks and packages, containing more than one gallon but not more than one and one-half gallon per dozen, as one and one- half gallon per dozen;
Bottles, flasks and packages, containing more than one and one-half gallon but not more than two gallons per dozen, as two gallons per dozen;
Bottles, flasks and packages, containing more than two gallons but not more than two and four-fifths gallons per dozen, as two and four-fifths gallons per dozen;
Bottles, flasks and packages, containing more than two and four-fifths gallons but not more than three gallons per dozen, as three gallons per dozen;
Bottles, flasks and packages, containing more than three gallons but not more than three, and one-fifth gallons per dozen, as three and one-fifth gallons per dozen.
Provided further, that bottles or phials of liquors for special purposes, such as samples not for sale to the trade, may be entered for duty according to actual measurement, under regulations prescribed by the Minister of Customs.
Ethyl alcohol, when imported by the Depart- ment of Inland Revenue or by a person licensed by the Minister of Inland Revenue, to be denatured for use in the arts and in- dustries, and for fuel, light and power, to be entered at ports prescribed by regula-' tion of the Ministers of Customs and Inland Revenue, cubject to the Inland Revenue, Act and to the regulations of the Depart- ment of Inland Revenue..
British Preferential Tariff.
Methyl alcohol, when imported by the De- partment of Inland Revenue or by a person licensed by the Minister of Inland Revenue, to be used in denaturing alcohol for use in the arts and industries, and for fuel, light| and power, to be entered at ports prescribed by regulation of the Ministers of Customs and Inland Revenue, subject to the Inland Revenue Act and to the regulations of the Department of Inland Revenue.. per proof gallon. Provided that the Governor in Council may, by Order in Council, reduce or abolish the duty specified in this item. Spirits and strong waters of any kind, mixed with any ingredient or ingredients, as being or known or designated as anodynes, elixirs, essences, extracts, lotions, tinctures medicines, or ethereal and spirituous fruit essences, n.o.p... per gallon. and...
Alcoholic perfumes and perfumed spirits, bay rum, cologne and lavender waters, hair, tooth and skin washes, and other toilet pre- parations containing spirits of any kinds:- (a) When in bottles or flasks containing not more than four ounces each.... (b) When in bottles, flasks or other pack- ages, containing more than four ounces each. ....per gallon. and..
Nitrous ether, sweet spirits of nitre and aro- matic spirits of ammonia. per gallon. and..
Medicinal or medicated wines, including ver- mouth and ginger wine, containing not more than forty per cent of proof spirits.. Wines of all kinds, n.o.p., including orange, lemon, strawberry, raspberry, elder and currant wines, containing twenty-six per cent or less of proof spirit, whether imported in wood or in bottles... per gallon.
And in addition thereto, for each degree 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.
Wines of all kinds, except sparkling wines, containing not more than forty per cent of proof spirit, whether imported in wood or in bottles (six quart bottles or twelve pint bottles to be held to contain a gallon), when the produce or manufacture of any British colony or territory in the South African Customs Union Convention. per gallon. Champagne and all other sparkling wines:-
(a) In bottles containing each not more than a quart but more than a pint (old) wine measure). ..... per dozen bottles. and... (b) In bottles containing not more than a pint each, but more than one-half pint (old wine measure). per dozen bottles. and....
British Preferential | Tariff.
(d) In bottles containing over one quart each (old wine measure). per gallon. and.
Acetone and amyl acetate.. Malt, whole, crushed or ground, and malt flour containing not less than fifty per cent of malt, upon entry for warehouse subject to excise regulations, per one hundred pounds. Malt flour containing less than fifty per cent in weight of malt; also extract of malt, fluid or not including grain molasses-all articles in this item upon valuation without British or foreign excise duties, under re- gulations by the Minister of Customs.....
Books, viz.:-Novels or works of fiction, or literature of a similar character, unbound or paper bound or in sheets, but not to include Christmas annuals, or publications commonly known as juvenile and toy books 170 Freight rates for railways, and telegraph rates,
bound in book or pamphlet form, and time tables of railways outside of Canada... Books, printed, periodicals and pamphlets, or parts thereof, n.o.p.,-not to include blank account books, copy books, or books to be written or drawn upon.
Books, viz.:-Books on the application of science to industries of all kinds, including books on agriculture, horticulture, forestry, fish and fishing, mining, metallurgy, archi- tecture, electric and other engineering, car- pentry, ship-building, mechanism, dyeing, bleaching, tanning, weaving and other mechanic arts, and similar industrial books; also including books printed in any language other than the English and French lan- guages, or in any two languages not being English or French, or in any three or more languages; and bibles, prayer-books, psalm and hymn-books, religious tracts, and Sun- day school lesson pictures.. Books, embossed, and grooved cards for the blind; and books for the instruction of the deaf and dumb and blind; maps and charts for the use of schools for the blind... Books printed by any government or by any association for the promotion of science or letters, and official annual reports of religious or benevolent associations and issued in the course of proceedings of the said as- sociations to their members and not for the purpose of sale or trade... Books not printed or reprinted in Canada, which are included and used as text books in the curriculum of any university, college or school in Canada; books specially im- ported for the bona fide use of incorporated mechanics' institutes, public libraries, libraries of universities, colleges and schools,
82 cents. 30 p.c. $1.50 30 p.c. 30 p.c.
British InterPreferential mediate Tariff. Tariff.
or for the library of any incorporated medical, law, literary, scientific, or art associ ation or society, and being the property of the organized authorities of such library, and not in any case the property of individuals the whole under 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.. Books bound or unbound which have been printed and manufactured more than twelve
Admiralty charts, manuscripts and insurance maps, and album insides of paper; pictorial illustrations of insects or similar studies, when imported for the use of colleges, schools and scientific and literary societies. 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 work produced by any process other than hand painting or drawing, and having any advertisement or advertising matter printed, lithographed or stamped thereon, or attached thereto, including advertising bills, folders and posters, or other similar artistic work, lithographed, printed or stamped on paper or cardboard for business or advertisement purposes, n.o.p... ....per pound Labels for cigar boxes, fruits, vegetables, 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.. Photographs, chromos, chomotypes, 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. 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. Printed music, bound or in sheets, and music for mechanical piano players... Newspapers, or supplemental editions or parts thereof, partly printed and intended to be completed and published in Canada.... Newspapers, and quarterly, monthly and semimonthly magazines, and weekly literary papers, unbound; and tailors,' milliners,' and mantle-makers' fashion plates. Adhesive felt for sheathing vessels. Hemp paper, made on four cylinder machines and calendered to between 006 and 008
British Preferential Tariff.
inch thickness adapted for the manufacture of shot shells; and felt board sized and hydraulic pressed, and covered with paper or uncovered, adapted for the manufacture of gun wads...
Albumenized and other papers and films chem- ically prepared for photographers' use... Plain basic photographic paper, baryta coated, adapted for use exclusively in manufactur- ing albumenized or sensitized photographic paper..
Tubes and cones of all sizes, made of paper, adapted for winding yarns thereon. Union collar cloth paper, in rolls or sheets, not glossed or finished......
Union collar cloth paper, in rolls or sheets, glossed or finished..
Strawboard, millboard and cardboard, not pasted or coated; tarred paper, feltboard, sandpaper, glass or flintpaper and emery paper, or emery cloth.... Paper sacks or bags of all kinds, printed or not Playing cards... per pack. Paper hanging or wall papers, borders or bor- dering, and window blinds of paper of all kinds...
News printing paper and all printing paper, in sheets and rolls, valued at not more than two and one-quarter cents per pound. Paper of all kinds, n.o.p..
Ruled and border and coated papers, boxed papers, pads not printed, papier-maché ware, n.o.p.
Matrix paper, not being tissue paper, adapted for use in printing..
Boot and shoe patterns manufactured of paper
Chemicals, Drugs, Oils and Paints.
Non-edible seeds, beans, nuts, berries, plants, weeds, barks, and woods, in a crude state or chipped or ground, and extracts and pre- parations thereof, and chemical compounds composed of two or more acids or salts soluble in water, adapted for dyeing or tan- ning; turmeric, nutgalls and extracts there- of; 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; an- natto, liquid or solid; iron liquor, being solution of acetate or nitrate of iron adapted for dyeing and calico printing; red liquor, being a crude acetate of aluminum prepared from pyroligneous acid and adapted for dye- ing and calico printing.
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
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