SCHEDULE B.-FREE GOODS-Continued.

523. Fillets of cotton and rubber not exceeding seven inches wide, when imported by and for the use of manufacturers of card clothing in their own factories.

524. Fishhooks for deep-sea or lake fishing, not smaller in size than number 2.0; bank, cod, pollock, and mackerel fish lines; and mackerel, herring, salmon, seal, seine, mullet, net and trawl twine in hanks or coil, barked or not, in variety of sizes and threads, including gilling thread in balls, and head ropes, barked marline, and net morsels of cotton, hemp, or flax, and deep-sea fishing nets or seines, when used exclusively for the fisheries, and not to include hooks, lines, or nets commonly used for sportsmen's purposes.

525. Flint, flints, and ground flint stones; feldspar, cliff, chalk, china cr Cornwall stone, ground or unground; gravels; precious stones in the rough.

526. Florists' stock, viz: Palms, bulbs, corms, tubers, rhizomes araucaria, spiræa, and lilies of the valley; seedling stock for grafting, viz, plum, pear, peach, and other fruit trees; seeds, viz, annotto, beet, carrot, flax, turnip, mangold, mustard, sowing rape seed, and mushroom spawn; aromatic seeds which are not edible and are in a crude state, and not advanced in value or condition by grinding or refining or by any other process of manufacture, viz, anise, anise star, caraway, cardamom, coriander, cumin, fennel, and fenugreek; seed pease and seed beans from Britain; beans, viz, tonquin, vanilla, and nux vomica, crude only, locust beans and locust-bean meal, and cocoa beans, not roasted, crushed or ground; fruits, viz, bananas, plantains, pineapples, pomegranates, guavas, mangoes, and shaddocks; wild blueberries, wild strawberries, and wild raspberries; and trees, n. e. s. 527. Fossils, shells, tortoise and mother-of-pearl, and other shells, unmanufactured.

528. Foot grease, being the refuse of cotton seed after the oil has been pressed out, but not when treated with alkalies; and grease, rough, the refuse of animal fat for the manufacture of soap and oils only.

529. Fur skins of all kinds not dressed in any manner.

530. Goldbeaters' molds and goldbeaters' skins.

531. Gums, viz, amber, Arabic, Australian, copal, dammar, elemy, kaurie, mastic, sandarac, senegal, shellac; and white shellac in gum or flake, for manufacturing purposes; and gum tragacanth, gum gedda, and gum barbery.

532. Hair, cleaned or uncleaned, but not curled, dyed, or otherwise manufactured; and horsehair not further manufactured than simply cleaned and dipped or dyed, imported by manufacturers of hair cloth for use in the manufacture of such article in their own factories.

533. Hatters' furs, not on the skin, and hatters' plush of silk or cotton; and hatters' bands (not cords), bindings, tips and sides, hat sweats and linings both tips and sides, when imported by hat and cap manufacturers for use in the manufacture of these articles only in their own factories

534. Hemp, undressed.

535. Hemp paper, made on four-cylinder machines and calendered to between .006 and .008 inch thickness for the manufacture of shot shells; primers for shot shells and cartridges, and felt board sized and hydraulic pressed, and covered with paper or uncovered, for the manufacture of gun wads, when such articles are imported by manufacturers of shot shells, cartridges, and gun wads, to be used for these purposes only in their own factories, until such time as the said articles are manufactured in Canada; provided always that the said articles when imported, shall be entered only at such port or ports as are named by the controller of customs, and at no other place; samples of such articles to be furnished to the collector of the said port or ports by the customs department for the guidance of the officers when accepting free entries of such materials.

536. Hides and skins, raw, whether dry, salted, or pickled, and raw pelts.

537. Hoofs, horn strips, horn and horn tips, in the rough, not polished or otherwise manufactured than cleaned.

538. Hoop iron not exceeding inch in width and being 25 gauge and thinner, used for the manufac ture of tubular rivets.

539. Ice.

540. Indian corn, not for purposes of distillation, and under customs regulations.

541. Ingot molds, iron sand or globules or iron shot, and dry putty for polishing glass or granite. 542. Iron or steel masts, or parts thereof, and iron or steel beams, angles, sheets, plates, knees, and cable chain for wooden, iron, steel, or composite ships and vessels; and iron, steel, or brass manufactures which at the time of their importation are of a class or kind not manufactured in Canada, when imported for use in the construction or equipment of ships or vessels. 543. Ivory and ivory nuts, piano-key ivories, and veneers of ivory unmanufactured.

544. Junk, old.

545. Jute and jute butts; and jute cloth, as taken from the loom, not colored, cropped, mangled, pressed, calendered, nor finished in any way.

546. Jute, flax or hemp yarn, plain, dyed or colored, jute canvas, not pressed or calendered, when imported by the manufacturers of carpets, rugs, and mats, jute webbing or jute cloth, hammocks, twines, and floor oilcloth, for use in the manufacture of any of these articles only, in their own factories.

547. Lampblack and ivory black.

548. Lastings, mohair cloth, or other manufactures of cloth, when imported by manufacturers of buttons for use in their own factories, and woven or made in patterns of such size, shape or form, or cut in such manner as to be fit for covering buttons, exclusively. These conditions to be ascertained by special examination by the proper officer of customs, and so certified on the face of each entry.

549. Leeches

553. Metal glove fasteners; papier-maché shoe buttons, shoe eyelets, shoe-eyelet hooks, shoelace wire fasteners, and sewing-machine attachments.

554. Mineral waters, natural, not in bottle, under regulations prescribed by the controller of customs. 555. Machinery imported exclusively for mining, smelting, and reducing, viz.: Coal-cutting machines, except percussion coal cutters, coal heading machines. coal augers and rotary coal drills, core drills, miners' safety lamps, coal-washing machinery, coke-making machinery, ore-drying machnery, ore-roasting machinery, electric or magnetic machines for separating or concentrating iron ores, blast furnace water jackets, converters for metallurgical processes in iron or copper, briquette-making machines, ball and rock emery grinding machines, copper plates plated or not, machinery for extraction of precious metals by the chlorination or cyanide processes, monitors,

SCHEDULE B.-FREE GOODS-Continued.

giants and elevators for hydraulic mining, amalgam safes, automatic ore samplers, automatic feeders, jigs, classifiers, separators, retorts, buddles, vanners, mercury pumps, pyrometers, bullion furnaces, amalgam cleaners, gold-mining slime tables, blast-furnace blowing engines, wrought-iron tubing, butt or lap welded, threaded or coupled or not, not less than 2 inches diameter, when imported for use exclusively in mining, smelting, reducing, or refining. 556. Nickel, and ores of metal of all kinds, and silex or crystallized quartz.

557. Oakum.

558. Oils, viz: Cocoanut and palm, in their natural state; and carbolic or heavy oil; oil of roses and ottar or attar of roses, and olive oil for manufacturing soap or tobacco, or for canning fish. 559. Oil cake and oil-cake meal, cotton-seed cake and cotton-seed meal, and palm-nut cake and meal. 560. Oysters, seed and breeding, imported for the purpose of being planted in Canadian waters. 561. Oleo-stearin and degras.

562. Palm leaf, unmanufactured.

563. Plaits, plain, not to include braid or fancy trimmings, composed of chip, manila, cotton, mohair, straw, tuscan and grass.

564. Platinum wire and platinum in bars, strips, sheets, or plates; platinum retorts, pans, condensers, tubing and pipe, when imported by manufacturers of sulphuric acid for use in their works in the manufacture or concentration of sulphuric acid.

565. Potash, muriate and bichromate of, crude, caustic potash, and red and yellow prussiate of potash; also pot and pearl ash, in packages of not less than 25 pounds weight.

566. Prunella.

567. Pumice and pumice stone, ground or unground.

568. Quicksilver.

569. Quills in their natural state or unplumed.

570. Rags of cotton, linen, jute, hemp, and woolen, paper waste clippings, and waste of any kind except mineral.

571. Rennet, raw and prepared.

572. Ribs of brass, iron, or steel, runners, rings, caps, notches, ferrules, mounts, and sticks or canes in the rough, or not further manufactured than cut into lengths suitable for umbrella, parasol, or sunshade or walking sticks, when imported by manufacturers of umbrellas, parasols, and sunshades for use in their factories in the manufacture of umbrellas, parasols, sunshades, or walking sticks. 573. Rubber and gutta-percha, crude caoutchouc or india rubber, unmanufactured: powdered rubber and rubber waste; hard rubber in sheets, but not further manufactured, and recovered rubber and rubber substitute. 574. Rolled round wire rods in the coil, of iron or steel, not over three-eighths of an inch in diameter, when imported by wire manufacturers for use in making wire in the coil, in their own factories. 375. Rubber thread, elastic. 576 Reeds, square or round, and raw-hide centers, textile leather or rubber heads, thumbs and tips, and steel, iron, or nickel caps for whip ends, when imported by whip manufacturers, for use in the manufacture of whips in their own factories.

577. Rollers, copper, for use in calico printing, when imported by calico printers for use in their facto ries in the printing of calicoes and for no other purpose (such rollers not being manufactured in Canada).

578. Astrakhan or Russian hare skins and China goat plates or rugs, wholly or partially dressed, but not dyed.

379. Salt, imported from the United Kingdom or any British possession, or imported for the use of the sea or gulf fisheries.

580. Sausage skins or casings, not cleaned.

581. Scrap iron or scrap steel, old and fit only to be remanufactured, being part of or recovered from any vessel wrecked in waters subject to the jurisdiction of Canada."

582. Silk, raw or as reeled from the cocoon, not being doubled, twisted, or advanced in manufacture in any way; silk cocoons and silk waste.

583. Silk in the gum or spun, when imported by manufacturers of silk underwear to be used for such manufacture in their own factories.

584. Silver, nickel and german, in ingots, blocks, bars, strips, sheets or plates, unmanufactured. 585. Steel rails weighing not less than 45 pounds per linear yard for use only in the tracks of a railway which is employed in the common carrying of goods and passengers and is operated by steam motive power only; provided that this item shall not extend to rails for tracks of a railway which is used for private purposes only, nor shall this item extend to rails for use in the tracks of any electric railway, street railway, or tramway.

586. Soda, sulphate of, crude, known as salt cake, barilla or soda ash, caustic soda; silicate of soda in crystals or in solution; bichromate of soda, nitrate of soda or cubic niter, sal soda, sulphide of sodium, nitrite of soda, arseniate, binarseniate, chloride, chlorate, bisulphite, and stannate of soda.

587. Spurs and stilts, used in the manufacture of earthenware.

588. Steel bowls for cream separators, and cream separators.

589. Steel saws and straw cutters cut to shape, but not further manufactured.

590. Crucible sheet steel, 11 to 16 gauge, 2 to 18 inches wide, for the manufacture of mower and reaper knives, when imported by the manufacturers thereof for use for such purpose in their own factories.

591. Steel of No. 20 gauge and thinner, but not thinner than No. 30 gauge, for the manufacture of corset steels, clock springs, and shoe shanks, when imported by the manufacturers of such articles for exclusive use in the manufacture thereof in their own factories.

592. Flat steel wire, of No. 16 gauge or thinner, when imported by the manufacturers of crinoline or corset wire and dress stays, for use in the manufacture of such articles in their own factories. 593. Steel valued at 24 cents per pound and upward, when imported by the manufacturers of skates, for use exclusively in the manufacture thereof in their own factories. 504. Steel, under one-half inch in diameter, or under one-half inch square, when imported by the manufacturers of cutlery, or of knobs, or of locks, for use exclusively in the manufacture of such articles in their own factories. 595. Steel of No. 12 gauge and thinner, but not thinner than No. 30 gauge, for the manufacture of buckle clasps, bed fasts, furniture casters, and ice creepers, when imported by the manufac turers of such articles, for use exclusively in the manufacture thereof in their own factories. 596. Steel of No. 24 and 17 gauge, in sheets 63 inches long and from 18 to 32 inches wide, when imported by the manufacturers of tubular bow sockets for use in the manufacture of such articles in their own factories.

SCHEDULE B.-FREE GOODS-Continued.

597. Steel for the manufacture of bicycle chain, when imported by the manufacturers of bicycle chain for use in the manufacture thereof in their own factories.

598. Steel for the manufacture of files, augers, auger bits, hammers, axes, hatchets, scythes, reaping hooks, hoes, hand rakes, hay or straw knives, windmills, and agricultural or harvesting forks, when imported by the manufacturers of such or any of such articles for use exclusively in the manufacture thereof in their own factories.

599. Steel springs for the manufacture of surgical trusses, when imported by the manufacturers for use exclusively in the manufacture thereof in their own factories.

600. Flat spring steel, steel billets, and steel axle bars, when imported by manufacturers of carriage springs and carriage axles for use exclusively in the manufacture of springs and axles for carriages or vehicles other than railway or tramway, in their own factories.

601. Spiral spring steel for spiral springs for railways, when imported by the manufacturers of railway springs for use exclusively in the manufacture of railway spiral springs in their own factories. 602. Steel strip and flat steel wire when imported into Canada by manufacturers of buckthorn and plain strip fencing, for use in the manufacture of such articles in their own factories; and barbed fencing wire of iron or steel after January 1, 1898.

603. Galvanized iron or steel wire No. 9, 12, and 13 gauge, after January 1, 1898.

604. Stereotypes, electrotypes, and celluloids of newspaper columns in any language other than French and English, and of books and bases and matrices and copper shells for the same whether composed wholly or in part of metal or celluloid.

605. Surgical and dental instruments (not being furniture) and surgical needles, after January 1,1898. 606. Tagging metal, plain, japanned or coated, in coils, not over 1 inches in width, when imported by manufacturers of shoe and corset laces for use in their factories.

607. Tails, undressed.

608. Tea and green coffee imported direct from the country of growth and production, and tea and green coffee purchased in bond in the United Kingdom, provided there is satisfactory proof that the tea or coffee so purchased in bond is such as might be entered for home consumption in the United Kingdom.

609. Teasels.

610. Tin, in blocks, pigs, bars, and sheets, tin plates, tin crystals, tin strip waste, and tin foil, tea lead. 611. Timber or lumber or wood, viz: Lumber and timber planks and boards of amaranth, cocoboral, boxwood, cherry, chestnut, walnut, gum wood, mahogany, pitch pine, rosewood, sandalwood, sycamore, Spanish cedar, oak, hickory, whitewood, African teak, blackheart ebony, lignumvitæ, red cedar, redwood, satin wood, and white ash, when not otherwise manufactured than rough sawn or split or creosoted, vulcanized or treated by any other preserving process; sawed or split boards, planks, deals, and other lumber when not further manufactured than dressed on one side only of creosoted, vulcanized, or treated by any preserving process; pine and spruce clapboards; timber or lumber hewn or sawed, squared or sided or creosoted; laths, pickets, and palings; staves not listed or jointed of wood of all kinds; firewood, handle, heading, stave, and shingle bolts, hop poles, fence posts, railroad ties; hubs for wheels. posts, last blocks, wagon, oar, gun, heading, and all like blocks or sticks rough hewn, or sawed only; fellies of hickory wood, rough sawn to shape only, or rough sawn and bent to shape, not planed, smoothed or otherwise manufactured; hickory billets and hickory lumber, sawn to shape for spokes of wheels, but not further manufactured; hickory spokes, rough turned, not tenoned, mitered, throated, faced, sized, cut to length, round tenoned or polished; shingles of wood; the wood of the persimmon and dogwood trees; and logs and round unmanufactured timber, ship timber or ship planking, not specially enumerated or provided for in this act.

612. D shovel handles, wholly of wood and Mexican saddletrees and stirrups of wood. 613. Cork wood, or cork bark, unmanufactured.

614. Sawdust of the following woods: Amaranth, cocoboral, boxwood, cherry, chestnut, walnut, gum wood, mahogany, pitch pine, rosewood, sandalwood, sycamore, Spanish cedar, oak, hickory, whitewood, African teak, blackheart ebony, lignum vitæ, red cedar, redwood, satinwood, white ash, persimmon, and dogwood.

615. Treenails.

616. Tobacco, unmanufactured, for excise purposes, under conditions of the inland revenue act. 617. Tubes, rolled iron not welded or joined, under 1 inches in diameter, angle iron 9 and 10 gauge not over 1 inches wide, iron tubing lacquered or brass covered, not over 14 inches in diameter, all of which are to be cut to lengths for the manufacture of bedsteads, and to be used for no other purpose, and brass trimmings for bedsteads, when imported by or for manufacturers of iron or brass bedsteads to be used for such purposes only in their own factories, until such time as any of the said articles are manufactured in Canada.

618. Turpentine, raw or crude.

619. Turtles.

620. After January 1, 1898, binders' twine, or twine for harvest binders, of hemp, jute, manila or sisal, and of manila and sisal mixed, and all articles upon which duties are levied which enter into the cost of the manufacture of such twine, under regulations to be made by the controller of customs.

621. Ultramarine blue, dry or in pulp.

622. Varnish, black and bright, for ships' purposes.

623. Whalebone, unmanufactured.

624. Whiting or whitening, paris white and gilders' whiting, blanc fixe and satin white. 625. Wire, crucible cast steel.

626. Wire rigging for ships and vessels.

627. Wire, of brass, zinc, iron, or steel, screwed or twisted, or flattened or corrugated, for use in connection with nailing machines for the manufacture of boots and shoes, when imported by manufacturers of boots and shoes, to be used for such purposes only in their own factories. 628. Steel wire, bessemer soft drawn spring, of Nos. 10, 12, and 13 gauge, respectively, and homo steel spring wire of Nos. 11 and 12 gauge, respectively, when imported by manufacturers of wire mattresses, to be used in their own factories in the manufacture of such articles.

629. Wool and the hair of the camel, alpaca, goat, and other like animals, not further prepared than washed, n. e. s.; noils, being the short wool which falls from the combs in worsted factories: and worsted tops, n. e. s.

630. Wool or worsted yarns, when genapped, dyed, or finished and imported by manufacturers of braids, cords, tassels, and fringes to be used in the manufacture of such articles only in their own factories.

SCHEDULE B.-FREE GOODS-Continued.

631. Yarn spun from the hair of the alpaca or of the angora goat, when imported by manufacturers of braids for use exclusively in their factories in the manufacture of such braids only, under such regulations as are adopted by the controller of customs.

632. Yellow metal, in bolts, bars, and for sheathing.

633. Zinc spelter and zinc in blocks, pigs, sheets, and plates; and seamless drawn tubing.

634. Molasses, second process, or molasses derived from the manufacture of "molasses sugar," testing by polariscope less than 35°, when imported by manufacturers of blacking, for use in their own factories, in the manufacture of blacking, conditional that the importers shall, in addition to making oath at the time of entry that such molasses is imported for such use and will not be used for any other purpose, cause such molasses to be at once mixed in a proper tank made for the purpose with at least one-fifth of the quantity thereof of cod or other oil, whereby such molasses may be rendered unfit for any other use, such mixing to be done in the presence of a customs officer at the expense of the importer, and under such further regulations as are from time to time considered necessary in the interest and for the protection of the revenue, and that until such mixing is done and duly certified on the face of the entry thereof by such cus toms officer the entry shall be held to be incomplete and the molasses subject to the usual rate of duty as when imported for any other purpose.

635, Bags, barrels, boxes, casks, and other vessels exported filled with Canadian products, or exported empty and returned filled with foreign products; and articles the growth, produce, and manufacture of Canada, when returned after having been exported; provided that proof of the identity of such articles and goods shall be made under regulations to be prescribed by the controller of customs, and that such articles and goods are returned within three years from time of exportation, without having been advanced in value or improved in condition by any process of manufacture or other means; provided further that this item shall not apply to any article or goods upon which an allowance of drawback has been made, the reimportation of which is hereby prohibited except upon payment of duties equal to the drawback allowed; nor shall this item apply to any article or goods manufactured in customs or excise bonded warehouse and exported under any provision of law.

SCHEDULE C.-PROHIBITED GOODS.

636. Books, printed paper, drawings, paintings, prints, photographs, or representations of any kind of a treasonable or seditious, or of an immoral or indecent character.

637. Reprints of Canadian copyright works, and reprints of British copyright works which have been copyrighted in Canada also.

638. Coin, base or counterfeit.

639. Oleomargarine, butterine, or other similar substitute for butter.

640. 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.

641. Goods manufactured or produced wholly or in part by prison labor, or which have been 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 transferred by any such contractor.

SCHEDULE D.-BRITISH PREFERENTIAL TARIFF.

On articles entitled to the benefit of this preferential tariff under section 17, the duties mentioned in Schedule A shall be reduced as follows: The reduction shall be one-fourth of the duty mentioned in Schedule A, and the duty to be levied, collected, and paid shall be three-fourths of the duty mentioned in Schedule A.

Provided, however, that this reduction shall not apply to any of the following articles, and that such articles shall in all cases be subject to the duties mentioned in Schedule A, viz: Wines, malt liquors, spirits, spirituous liquors, liquid medicines and articles containing alcohol, tobacco, cigars, and cigarettes.

Provided further that the reduction shall only apply to refined sugar when evidence satisfactory to the minister of customs is furnished that such refined sugar has been manufactured wholly from raw sugar produced in the British colonies or possessions.

8. Except as herein otherwise provided this act shall be held to have come into force on the 6th day of April, in the present year, 1898.