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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 iuclosing 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;

(6) áll such packages as aforesaid containing goods subject to a specific duty only, and not otherwise provided for, shall be charged with a duty of 20 per cont ad valorem;

(c) Packages not hereinbefore specified, and not herein specially charged with or declared liable to duty, and being the usual and ordinary packages in which goods are packed for exportation, according to the general usage and custom of trade, shall be free of duty;

(d) All such special packages or coverings as are of any use, or apparently designed for use other than in the importation of the goods they contain, shall be subject to the same rate of duty as would therein be levied if imported empty or separate from their contents;

(e) Packages (inside or outside) containing free goods shall be exempt from duty when the packages are of such a nature that their destruction is necessary in order to release the goods.

14. Any person who, without lawful excuse, the proof of which shall be on the person accused, sends or brings into Canada, or who, being in Canaria, has in his possession, any billheading or other paper appearing to be a heading or blank capable of being tilled up and used as an invoice, and bearing any certificate purporting to show, or which may be used to show, that the invoice which may be made from such billheading or blank is correct or authentic, is guilty of an indictable offense and liable to a penalty of $500, and to imprisonment for a term not exceeding twelve monibs, in the discretion of the court, and the goods entered under any invoice made from any such billheading or blank shall be forleiteil.

15. With respect to goods imported for manufacturing purposes that are admissible under this act for any specific purposes at a lower rate of duty than would other. wise be chargeable, or exempt from duty, the importer claiming such exemption from duty, or proportionate exeinption from duty, shall make and subscribe to the following affidavit or attirmation before the collector of enstoms at the port of entry, or before a notary public or a commissioner for taking aftidavits:

I, (Dame of importer) the undersigned, importer of the (names of the goods or articles) mentioned in this entry, do solemnly (swear or affirm) that such (names of the goods or articles) are imported by me for the manufacture of (names of the goods to be manafactured) in my own factory, situated at (name of the place, county, and province), and that no portion of the same will be used for any other purpose or disposed of until so manufactured.

16. Nothing contained in the foregoing provisions shall affect the French treaty act, 1894, or chapter 3 of the statutes of 1895, intituled an act respecting commercial treaties affecting Canada.

17. Articles which are the growth, produce, or manufacture of any of the following countries may, when imported direct into Canada from any of such countries, 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 set forth in Schedule D to this act: (a) The United Kingdom. (h) The British colony of Bermuda. (c) The British colonies commonly called the British West Indies, including the following: The Bahamas, Jamaica, Turks and Caicos islands, the Leeward Islands (Antigua, St. Christopher-Nevis, Dominica, Montserrat, and the Virgin Islands), the Windward Islands (Grenada, St. Vincent, and St. Lucia), Barbados, Trinidad, and Tobago.

(d) British Guiana. (e) Any other British colony or possession the customs tariff of which is on the whole as favorable to Canada as the British preferential tariff herein referred to is to such colony or possession.

Prorided, howerer, That manufactured articles to be admitted under such preferential tariff shall be bona fide the manufactures of a country or countries entitled to the benefits of such tariff, and that such benefits shall not extend to the importation of articles into the production of which there has not entered a substantial portion of the labor of such countries. Any question arising as to any article being entitled to such benefits shall be decided by the minister of customs, whose decision shall be final.

(2) Raw sugar, including all sugar described in item 436 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 of customs, with the approval of the governor in council, shall determine what British colonies or possession or possessions shall be entitled to the benefits of the preferential tariff under paragraph (e) of subsection 1 of this section.

The minister of customs may, with the approval of the governor in council, make such regulations as are deemed necessary for carrying out the intention of this section.

18. Whenever the governor in council has reason to believe that with regard to any article of commerce there exists any trust, combination, association, or agree. ment of any kind among manufacturers of such'articles or dealers therein to unduly enhance the price of such article or in any other way to unduly promote the advantage of the manufacturers or dealers at the expense of the consumers, the governor in council may commission or empower any judge of the supreine court or exchequer court of Canada or of any superior court in any province of Canada to inquire in a summary way into and report to the governor in council whether such trust, combination, association, or agreement exists.

(2) The judge may compel the attendance of witnesses and examine them under oath and require the production of books and papers, and shall have such other necessary powers as are conferred upon him by the governor in council for the purposes of such inquiry.

(3) If the judge reports that such trust, combination, association, or agreement exists, and it it appears to the governor in council that such disadvantage to the consumers is facilitated by the duties of customs imposed on a like article when imported, then the governor in council shall place such article on the free list or so reduce the duty on it as to give to the public the benefit of reasonable competition in such article.

19. The following acts are hereby repealed: The customs tariff, 1894, being chapter 33 of the statutes of 1894; chapter 23 of the statutes of 1895, intituled an act to amend the customs tariff, 1894; and chapter 8 of the statutes of 1896, intituled an act further to amend the customs tariff, 1894.

20. All orders in council and all departmental regulations inconsistent with any of the provisions of this act are hereby repealed,

21. The foregoing provisions of this act shall be held to have come into force on the 23d day of April in the present year, 1897, and to apply and to have applied to all goods imported or taken out of warehouse for consumption on or after the said day: Provided, That in the case of goods which were imported or taken out of warehouse for consumption, and on which duty was paid, on or after the 23d day of April, 1897, in accordance with the rate of duty set forth as payable on such goods in the resolutions respecting the duties of customs introduced in the House of Commons on the 22d day of the said mouth, or in any such resolutions subsequently introduced in the said House, the duty so paid shall not be affected, nor shall the person paying it be entitled to any refund or be liable to any further payment of duty by reason of such rate of duty being altered by any resolution introduced subsequently to that in accordance with which such duty was paid and before the passage of this act.

SCHEDULE A.-GOODS SUBJECT TO DUTIES.

Ales, beers, wines, and liquors. 1. Ale, beer, and porter, when imported in casks or otherwise than in bottle ......per gallon.. $0.16 2. Ale, beer, and porter, when imported in bottles (6 quart or 12 pint bottles to be held to con. tain 1 gallon).

.- per gallon.. 3. Cider, not clarified or refined 4. Cider, clarified or refined..

..do.... 5. Lime juice and fruit juices :

Fortified with or containing not more than 25 per cent of proof spirits. ..do....
Containing more than 25 per cent of proof spirits..

..do....
6. Lime juice and other fruit sirups and fruit juices, n. o. p., 20 per cent ad valorem.
7. Spirituous or alcoholic liquors, distilled from any material, or containing or compounded

from or with distilled spirits of any kind, and any mixture thereof with water, for every
gallon thereof of the strength of proof, and when of a greater strength than that of proof,
at the same rate on the increased quantity that there would be if the liquors were reduced
to the strength of proof. When the liquors are of a less strength than that of proof the
duty shall be at a rate herein provided, but computed on a reduced quantity of the liquors
in proportion to the lesser degree of strength: Provided, however, That no reduction in
quantity shall be computed or made on any liquors below the strength of 15 per cent under
proof, but all such liquors shall be computed as of the strength of 15 per cent under proof,
as follows:
(a) Ethyl alcohol, or the substance commonly known as alcohol, hydrated oxide of ethyl,

or spirits of wine; gin of all kinds, n. e. 8.; rum, whisky, and all spirituous or alco-
holic liquors, n. 0. p.; amyl alcohol or fusel oil, or any substance known as potato
spirit or potato oil; methyl alcohol, wood alcohol, wood naphtha, pyroxylic spirit,
or any substance known as wood spirit or methylated spirits, absinthe, arrack or
palm spirit, brandy, including artificial brandy and imitations of brandy; cordials
and liqueurs of all kinds, n. 0.8.; mescal, pulque, rum shrub, schiedam, and other
schnapps; tafia, angostura, and similar alcoholic bitters or beverages.. per gallon..

24 .05

do.

. 10

.60 2. 00 .90

2. 40

SCHEDULE A.-GOODS SUBJECT TO DUTIES-Continued.

Ales, beers, wines, and liquors—Continued.
7. Spirituous or alcoholic liquors, made from any material, etc.-Continged.
(0) Spirits and strong waters of any kind, mixed with any ingredient or ingredients, as

being or koown or designated as anodynes, elixirs, essences, extracts, lotions, tinct.
ures, or medicines, or medicinal wines (so called), or ethereal and spirituous fruit
essences, D. e.s.
(And 30 per cent ad valorem.)

...... per gallon.. $2.40 (e) Alcoliolie perfumes and perfumed spirits, bay rum, cologne, and lavender waters,

hair, tooth, and skin washes, and other toilet preparations containing spirits of any
kind, when in bottles or flasks containing not more than 4 ounces each 50 per cent

ad valorem.
Wben in bottles, flasks or other packages, containing more than 4 ounces each, per
gallon...

2. 40 (And 40 per cent ad valorem.) (d) Nitrous ether, sweet spirits of niter and aromatic spirits of ammonia...- per gallon.. 2. 40

(And 30 cent ad valorem.)
(c) Vermouth containing not more than 36 per cent, and ginger wine containing not more
than 26 per cent of proof spirits....

.- per gallon..
If containing more than these percentages respectively of proof spirits .......do.... 2. 40
Medicinal or medicated wines containing not more than 40 per cent of proof spirits,
per gallon....

1.50 & Wines of all kinds, except sparkling wines, including orange, lemon, strawberry, raspberry,

elder, and currant wines :
Containing 26 per cent or less of spirits of the strength of proof, whether imported in
wood or in bottles (6 quart or 12 pint bottles to be held to contain a gallon..

per gallon.. . 25 (For each degree or fraction of a degree of strength in excess of the 26 per cent of

spirits as aforesaid, an additional duty of 3 cents until the strength reaches 40 per

cent of proof spirits; and in addition thereto, 30 per cent ad valorem.) 9. Champagne and all other sparkling wines in bottles: Containing each not more than a quart, but more than a pint..

per dozen.. 3. 30 Containing not more than a pint each, but more than one-half pint.

...do.... 1.65 Containing one-half pint each or less.

do... .82 Containing more than 1 quart each shall pay, in addition to $3.30 per dozen bottles, at the

rate (on the quantity in excess of 1 quart per bottle, the quarts and pints in each case
being old wine measure) of.....

...per gallon.. 1.65 (In

addition to the above specific duty there shall be an ad valorem duty of 30 per cent.) 10. But any liquors imported under the name of wine, and containing more than 40 per cent of spirits of the strength of proof shall be rated for duty as unenumerated spirits.

Animals, and agricultural, animal, and dairy products. 11. Animals, living, 1. e. s., 20 per cent ad valorem. 12. Live hogs....

per pound.. .011 13. Meats, n.e.s. (when in barrel, the barrel to be free)...

....do... .02 14. Meats, fresh, n. e. s...

...do.. .03 15. Canned meats, and canned poultry and game, extracts of meats and fluid beef not medi

cated, and soups, 25 per cent ad valorem. 16. Mutton and lamb, fresh, 35 per cent ad valorem. 17. Poultry and game, D.O.P., 20 per cent ad valorem. 18. Lard, lard compound and similar substances, cottolene and animal stearin, of all kinds, ne. S...

- per pound.. .02 19. Tallow and stearic acid. 20 per cent ad valorem. 2. Beeswax, 10 per cent ad valorem. 21. Candles, n. e. s., 25 per cent ad valorem. 22. Paraffin wax candles, 30 per cent ad valorem. 23. Soap, common or laundry...

per pound.. .01 24. Castile soap, mottled or white

...do.... 25. Soap, n. e. s., 35 per cent ad valorem. 3. Pearline and other soap powders, 30 per cent ad valorem. 27. Glae, liquid, powdered or sheet, and mucilage, gelatin, and isinglass, 25 per cent ad

valorem. 28. Feathers, undressed, 20 per cent ad valorem. 29. Feathers, n. e. s., 30 per cent ad valorem. 30. Eggs.

perdozen.. 31. Batter

- per pound.. .04 32. Cheese..

do.. 33. Condensed milk (weight of the pa kage to be included in the weight for duty). ..do... 44. Condensed coffee with milk, milk foods and all similar preparations, 30 per cent ad valorem. 35. Apples, including the duty on the barrel.

.. per barrel.. 36. Beans

-per bushel 37. Buckwheat

...do... 38. Pease, D. e. 8...

.do.. 9. Potatoes, n. e. 8..

..do.. 40. Rye..

.do... 41. Rye flour, including the duty on the barrel.

- per barrel.. .50 42. Hay..

. per ton..

2.00 43. Vegetables, n.o. p., 25 per cent ad valorem. 44. Barley, 30 per cent ad valorem. 45. Dutiable breadstuffs, grain and flour and meal of all kinds, when damaged by water in

transit, 20 per cent ad valorem on the appraised value, such appraised value to be ascer.

tained as provided by sections 58, 70, 71, 72, 73, 74, 75, and 76 of the customs act. 46. Buckwheat meal or flour

.....per pound..

.001 47. Corn real, including the duty on the barrel.

25 43. Indian corn for purposes of distillation, subject to regulations to be approved by the gov. ernor in council

.071 19. Oats .....

...do.... 50. Oatmeal, 20 per cent ad valorem.

[graphic]

.02

.03

.03

.031

. 40

. 15 .10 . 10 . 15 . 10

per barrel..

.....per bushel..

. 10

.do....

.03

. 06

.03

SCHEDULE A.-GOODS SUBJECT TO DUTIES–Continued,

Animals, and agricultural, animal and dairy products-Continued. 51. Rice, uncleaned, uphulled, or paddy

-- per pound.. $0.00% 52. Rice, cleaned..

.013 53. Rice and sago flour, and sago, and tapioca, 25 per cent ad valorem. 54. Rice, when imported by makers of rice starch for use in their factories in making starch..

.. per pound.. .004 55. Wheat.

...per bushel..

.12 56. Wheat flour, including the duty on the barrel..

- per barrel.. .60 57. Biscuits, not sweetened, 25 per cent ad valorem. 58. Biscuits, sweetened, 27; per cent ad valorem. 59. Macaroni and vermicelli, 25 per cent ad valorem. 60. Starch, including farina, corn starch or flour, and all preparations having the qualities of

starch, the weight of the package to be in all cases included in the weight for duty, per pound.

.011 61. Seeds, viz, garden, field, and other seeds for agricultural or other purposes, n. 0. P.,

sunflower, canary, hemp, and millet need, when in bulk or in large parcela, 10 per cent

ad valorom. When put up in small papers or parcels, 25 per cent ad valorem. 62. Mustard, ground, 25 per cent ad valorem. 63. Mustard cake, 15 per cent ad valorem. 64. Sweet potatoes and yams..

- per bushel.. 10 65. Tomatoes, fresh

..do.... 20 (And 10 per cent ad valorem.) 66. Tomatoes and other vegetables, including corn and baked beans, in cans or other packages,

n. e. 8., the weight of the cans or other packages to be included in the weight for duty, per pound

.014 67. Pickles, sauces, and catsups, including soy, 35 per cent ad valorem. 68. Malt, upon entry for warehouse subject to excise regulations..

..per bushel.. . 15 69. Extract of malt (nonalcoholic), for medicinal and baking purposes, 25 per cent ad valorem. 70. Hops

...per pound.. 06 71. Compressed yeast: In bulk or mass of not less than 50 pounds

...... per pound.. In packages weighing less than 50 pounds...

.....do.... (The weight of the package in the latter case to be included in the weight for duty.) 72. Yeast cakes and baking powder, the weight of the packages to be included in the weight for duty...

;- per pound.. .06 73. Trees, víz, apple, cherry, peach, pear, plum, and quince, of all kinds, and small peach trees known as June buds.

....each: 74. Grapevines, gooseberry, raspberry, currant, and rose boshes; fruit plants, n. e. s., and shade, lawn, and ornamental trees, shrubs, and plants, n. 0. 8., 20

per

cent ad valorem. 75. Blackberries, gooseberries, raspberries, strawberries, cherries, and currants, n. e. s., the weight of the package to be included in the weigbt for duty ..

..per pound.. .02 76. Cranberries, plums, and quinces, 25 per cent ad valorem. 77. Prunes, including raisins, dried currants, and California or silver prunes.....per pound.. .01 78. Apples, dried, desiccated, or evaporated; dates, figs, and other dried, desiccated, or

evaporated fruits, n. e. s., 25 per cent ad valorem. 79. Grapes..

- per ponnd.. 80. Oranges, lemons, and limes, in boxes of capacity not exceeding 2 cubic feet..... per box.. 25 In half boxes, capacity not exceeding 14 cubic feet..

- per box.. In cases and all other packages.

.... per cubic foot holding capacity.. . 10 In bulk, oranges, lemons, or limes.

.. per Ñ.. 1.50 In barrels, not exceeding in capacity that of the 196-pound flour barrel. .... per barrel.. 81. Peaches, n.o. p., the weight of the package to be included in the weight forduty..per pound. .01 82. Fruits in air-tight cans or other packages, the weight of the cans or other packages to be included in the weight for duty.

021 83. Fruits preserved in brandy or preserved in other spirits...

..per gallon.. 2.00 84. Preserved ginger, 30 per cent ad valorem. 85. Jellies, jams, and preserves, n. e. 8

..per pound..

.031 86. Honey, in the comb or otherwise, and imitations thereof..

..do.... 87. Tea and green coffee, n. e. 8., 10 per cent ad valorem. 88. Coffee, roasted or ground, when not imported direct from the country of growth and production

per pound.. .02 (And 10 per cent ad valorem.) 89. Coffee, roasted or ground, and all imitations thereof and substitutes therefor, including acorn nits, n o.p..

· per pound.. 02 90. Extract of coffee, n. e. s., or substitutes therefor of all kinds..

do.... .03 91. Chicory, raw or green..

..do.. 92. Chicory, kiln-dried, roasted or ground..

.do...

.04 93. Cocoa shells and nibs, chocolate, and other preparations of cocoa, n. e. s., 20 per cent ad

valorem. 94. Cocoa paste, chocolate paste, cocos, and cocoa butter, n. o.p..

per pound.. 04 95. Nuts, shelled, n. e. 8

.do..

..05 96. Almonds, walnuts, Brazil nuts, pecans, and shelled peanuts, n. e. 8..

..do...

.03 And nuts of all kinds, n. o. p..

.do.... .02 97. Cocoanuts, n. e. 8.

.. per 100..

1.00 98. Cocoannts, when imported from the place of growth, by vessel, direct to a Canadian port...

per 100.. 99. Cocoanut, desiccated, sweetened or not.

... per pound.. .05 100. Nutmegs and mace. 25 per cent ad valorem. 101. Spices, viz, ginger and spices of all kinds, unground, n. e. s., 12 per cent ad valorem.

Ground, 25 per cent ad valorem. 102. Fine salt in bulk, anrı coarse salt, n. e. 8

.. per 100 pounds.. 103. Salt, n. e. s., in bagy, barrels,

and other packages, the bags, barrels, or other packages, being the first coverings or inside packages, to bear the same duty as if such packages or first coverings were imported empty.

.per 100 pounds.. ,073

.02

. 13

. 55

.03

. 03

. 50

05

..do.

.001

.01

. 03 .05

. 05

SCHEDULE A.-GOODS SUBJECT TO DUTIES-Continued.

Fish and products of the fisheries. 104. Mackerel

per pound.. $0.01 105. Herrings, pickled or salted.

.001 106. Salmon, fresh

..do. 107. Salmon pickled or salted..

.do... .01 108. All other fish, pickled or salted, in barrels

..do... 109. Foreign-caught fish, imported otherwise than in barrels or half barrels, whether fresh,

dried, salted, or pickled, not specially enumerated or provided for by this act, per 100 pounds..

50 110. Fish, smokerl and boneless

.. per pound.. .01 111. Anchovies and sardines, packed in oil or otherwise, in tin boxes measuring not more than 5 inches long, 4 inches wide, and 35 inches deep

per whole box.. ,05 (b) In half boxes measuring not more than 5 inches long, 4 inches wide, and 13 inches deep ...

per box.. .02) (C) In quarter boxes, measuring not more than 41 inches long, 34 inches wide, and 14 inches deep ..:

...per 1 box.. 02 112. Anchovies and sardines when imported in any other form, 30 per cent ad valorem. 113. Fish

preserved in oil, except anchovies and sardines, 30 per cent ad valorem. 114. Fresh or dried fish, n. e. 8., imported in barrels or half barrels

..per pound.. .01 115. Salmon and all other fish prepared or preserved, including oysters, not specially enumer.

ated or provided for in this act, 25 per cent ad valorem. 116. Oysters, shelled, in bulk.....

per gallon.. 10 117. Oststers, sbelled, in cans not over 1 pint (including the caos).

...per can.. 118. Oysters, shelled, in caps over 1 pint and not over 1 quart (including the cans).......do... 119. Oysters, shelled, in cans exceeding 1 quart in capacity, for each quart or fraction of a quart of capacity over a quart (including the cans)

- per quart.. 120. Oysters in the shell, 25 per cent ad valorem. 121. Packages containing oysters or other fish, n. o.p., 25 per cent ad valorem. 122. Oils, spermaceti, whale and other fish oils, and all other articles the produce of the fisheries not specially provided for, 20 per cent ad valorem.

Books and paper. 123. Albumenized and other papers and films chemically prepared for photographers' use, 30

per cent ad valorem.
124. Booka, viz, novels or works of fiction, or literature of a similar character, unbound or

paper bound or in sheets, including freight rates for railways and telegraph rates, bound
in book or pamphlet form, but not to include Christmas annuals or publications commonly

known as juvenile and toy books, 20 per cent ad valorem.
125. Books, printed; periodicals, and pamphlets, or parts thereof, n. 0. 8.—not to include blank

account books, copy books, or books to be written or drawn upon-10 per cent ad valorem. 126. Advertising and printed matter, viz, advertising pamphlets, advertising pictorial show

cards, illustrated advertising periodicals; illustrated price books, catalogues, and price
lists; advertising almanacs and calendars; patent-medicine or other advertising circu.
lars, fly sheets, or pamphlets; advertising chromos, chromotypes, oleographs, or like
work produced by any process other than band 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 advertise.
ment purposes, D.O.P.

per pound.. . 15 127. Labels for cigar boxes, fruits, vegetables, meats, fish, confectionery, or other goods or

wares; shipping, price or other tags, tickets, or lubels, and railroad or other tickets,

whether lithographed or printed, or partly printed, n. e. s., 35 per cent ad valorem.
122. Bank notes, bonds, bills of exchange, checks, 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. 8. 9., 35 per cent ad

Falorem.
129. Printed music, bound or in sheets, 10 per cent ad valorem.
130, Photograpbs, chromos, chromotypes, artotypes, oleographs, paintings, drawings, pictures,

engravings, or prints, or proofs therefrom, and similar works of art, n. o. p.; blue prints,

building plans, maps, and charts, D. e. s., 20 per cent ad valorem. 131. Newspapers or supplemental editions or parts thereof, partly printed and intended to be

completed and published in Canada, 25 per cent ad valorem. 132. Union collar cloth paper, in rolls or sheets, not glossed or finished, 15 per cent ad valorem. 133. Union collar cloth paper, in rolls or sheets, glossed or finished, 20 per cent ad valorem. 134. Millboard, not strawboard, 10 per cent ad valorem. 135. Strawboard, in sheets or rolls; tarred paper, folt or strawboard; sandpaper, glass, or flint

paper, and enery paper or emery cloth, 25 per cent ad valorem. 136. Paper sacks or bags of all kinds, printed or 110t, 25 per cent ad valorem. 137. Playing cards ....

- per pack.. 138. Paper bangings or wall papers, borders or bordering, and window blinds of paper of all

kinds, 35 per cent ad valorem.
139. Printing paper and paper of all kinds, n. e. 8., 25 per cent ad valorem.
140. Ruled and border and coated papers, papeteries, boxed papers, pads not printed, paper,

mâché, ware, n. 0. p.; envelopes, and all manufactures of paper, n. e. s., 35 per cent ad
valorem.

Chernicals and drugs. 141. Acid, acetic acid and pyroligneous, n. e. s., and vinegar:

For each gallon of any strength not exceeding the strength of proof.....per gallon.. . 15
For each degree of strength in excess of the strength of proof.. per degree.. .02
The strength of proof shall be held to be equal to 6 per cent of absolute acid, and in

all cases the strength shall be determined in such manner as is established by the

governor in council. 142. Acid, acetic and crade, and pyroligneous crude, of any strength not exceeding 30 per cent,

25 per cent ad valorem.

.06

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