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; (b) All 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 cent 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 Canada, has in his possession, any billheading or other paper appearing to be a heading or blank capable of being filled 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 months, in the discretion of the court, and the goods entered under any invoice made from any such billheading or blank shall be forfeited. 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 otherwise be chargeable, or exempt from duty, the importer claiming such exemption from duty, or proportionate exemption from duty, shall make and subscribe to the following affidavit or affirmation before the collector of enstoms at the port of entry, or before a notary public or a commissioner for taking affidavits: I, (name 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 manufactured) 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. (b) The British colony of Bermuda. (e) 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, however, 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 agreement 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 supreme 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 if 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 2. Ale, beer, and porter, when imported in bottles (6 quart or 12 pint bottles to be held to contain 1 gallon).. 3. Cider, not clarified or refined 4. Cider, clarified or refined.. 5. Lime juice and fruit juices: Fortified with or containing not more than 25 per cent of proof spirits .per gallon.. $0.16 .per gallon.. .24 .do.... .do.... .05 .10 6. Lime juice and other fruit sirups and fruit juices, n. o. p., 20 per cent ad valorem. (a) Ethyl alcohol, or the substance commonly known as alcohol, hydrated oxide of ethyl, 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.-Continued. essences, n. e. s (And 30 per cent ad valorem.) (e) Alcoholic perfumes and perfumed spirits, bay rum, cologne, and lavender waters, When in bottles, flasks or other packages, containing more than 4 ounces each, per (And 40 per cent ad valorem.) 2.40 (d) Nitrous ether, sweet spirits of niter and aromatic spirits of ammonia....per gallon.. 2.40 (And 30 cent ad valorem.) do.. (e) Vermonth 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 () Medicinal or medicated wines containing not more than 40 per cent of proof spirits, per gallon.. 8. 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.. (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.... .90 2.40 1.50 25 per dozen.. 3.30 Containing more than 1 quart each shall pay, in addition to $3.30 per dozen bottles, at the (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. 15. Canned meats, and canned poultry and game, extracts of meats and fluid beef not medicated, and soups, 25 per cent ad valorem. 16. Mutton and lamb, fresh, 35 per cent ad valorem. 17. Poultry and game, n. o. p., 20 per cent ad valorem. n.e. s... 18. Lard, fard compound and similar substances, cottolene and animal stearin, of all kinds, 19. Tallow and stearic acid. 20 per cent ad valorem. 20. 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. 24. Castile soap, mottled or white 25. Soap, n. e. s., 35 per cent ad valorem. 26. 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 28. Feathers, undressed, 20 per cent ad valorem. 33. Condensed milk (weight of the pa kage to be included in the weight for duty).. 41. Rye flour, including the duty on the barrel.. 4. Hay.... 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 47. Corn meal, including the duty on the barrel. ..per pound.. 001 49. Oats 48. Indian corn for purposes of distillation, subject to regulations to be approved by the gov ernor in council ...per barrel.. 25 50. Oatmeal, 20 per cent ad valorem. I SCHEDULE A.-GOODS SUBJECT TO DUTIES-Continued, ..per pound.. $0.001 .do.... .011 ..per pound.. .001 .12 .60 53. Rice and sago flour, and sago, and tapioca, 25 per cent ad valorem. 55. Wheat.. 56. Wheat flour, including the duty on the barrel. 61. Seeds, viz, garden, field, and other seeds for agricultural or other purposes, n. o. p., 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... 65. Tomatoes, fresh (And 10 per cent ad valorem.) 66. Tomatoes and other vegetables, including corn and baked beans, in cans or other packages, n. e. s., the weight of the cans or other packages to be included in the weight for duty, per pound 67. Pickles, sauces, and catsups, including soy, 35 per cent ad valorem. 68. Malt, upon entry for warehouse subject to excise regulations... .01 71. Compressed yeast: 69. Extract of malt (nonalcoholic), for medicinal and baking purposes, 25 per cent ad valorem. 70. Hops In bulk or mass of not less than 50 pounds. -per pound.. ..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.. 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 bushes; fruit plants, n. e. s., and shade, lawn, and ornamental trees, shrubs, and plants, n. e. s., 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 weight for duty. ..per pound.. 76. Cranberries, plums, and quinces, 25 per cent ad valorem. 77. Prunes, including raisins, dried currants, and California or silver prunes.....per pound.. 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 pound.. 80. Oranges, lemons, and limes, in boxes of capacity not exceeding 24 cubic feet.....per box.. In half boxes, capacity not exceeding 14 cubic feet.. per box.. In cases and all other packages.. ....per cubic foot holding capacity.. In bulk, oranges. lemons, or limes.. .per M.. 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 for duty.. per pound.. 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. 83. Fruits preserved in brandy or preserved in other spirits... 84. Preserved ginger, 30 per cent ad valorem. . 06 .03 02 .01 .02 .25 .13 .10 1.50 .55 .01 .021 85. Jellies, jams, and preserves, n. e. s .per gallon.. 2.00 86. Honey, in the comb or otherwise, and imitations thereof.. 87. Tea and green coffee, n. e. s., 10 per cent ad valorem. 031 .do.... .03 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.) 90. Extract of coffee, n. e. s., or substitutes therefor of all kinds. 89. Coffee, roasted or ground, and all imitations thereof and substitutes therefor, including acorn nuts, n o. p. 93. Cocoa shells and nibs, chocolate, and other preparations of cocoa, n. e. s., 20 per cent ad .do... .03 ..do... ...do.... .03 .04 96. Almonds, walnuts, Brazil nuts, pecans, and shelled peanuts, n. e. s.. 97. Cocoanuts, n. e. s.. 98. Cocoanuts, when imported from the place of growth, by vessel, direct to a Canadian port. 99. Cocoanut, desiccated, sweetened or not. 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, and coarse salt, n. e. s 103. Salt, n. e. s., in bags, 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.. 105. Herrings, pickled or salted. 106. Salmon, fresh 107. Salmon, pickled or salted. 108. All other fish, pickled or salted, in barrels do... 109. Foreign-caught fish, imported otherwise than in barrels or half barrels, whether fresh, ..per pound.. ...per box.. per box.. (e) In quarter boxes, measuring not more than 43 inches long, 3 inches wide, and 11 inches deep... 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. s., imported in barrels or half barrels 115. Salmon and all other fish prepared or preserved, including oysters, not specially enumerated or provided for in this act, 25 per cent ad valorem. 116. Oysters, shelled, in bulk.. .50 .01 .05 .021 02 per pound.. .01 ......per gallon.. ...per can.. 117. Oytsters, shelled, in cans not over 1 pint (including the cans). 120. Oysters in the shell, 25 per cent ad valorem. .per quart.. 121. Packages containing oysters or other fish, n. o. p., 25 per cent ad valorem. Books and paper. 123. Albumenized and other papers and films chemically prepared for photographers' use, 30 125. Books, printed; periodicals, and pamphlets, or parts thereof, n. e. s.-not to include blank 129. Printed music, bound or in sheets, 10 per cent ad valorem. 130. Photographs, 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, n. e. s., 20 per cent ad valorem. 131. Newspapers or supplemental editions or parts thereof, partly printed and intended to be 132. Union collar cloth paper, in rolls or sheets, not glossed or finished, 15 per cent ad valorem. 135. Strawboard, in sheets or rolls; tarred paper, folt or strawboard; sandpaper, glass, or flint 136. Paper sacks or bags of all kinds, printed or not, 25 per cent ad valorem. 137. Playing cards ..per pack.. 138. Paper hangings 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. s., 25 per cent ad valorem. 149. Ruled and border and coated papers, papeteries, boxed papers, pads not printed, papermâché, ware, n. o. p.; envelopes, and all manufactures of paper, n. e. s., 35 per cent ad valorem. Chemicals 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.. For each degree of strength in excess of the strength of proof...........per degree.. 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 crude, and pyroligneous crude, of any strength not exceeding 30 per cent, 25 per cent ad valorem. 10 .03 .05 .05 .15 .06 .15 .02 |