There shall be a drawback allowed upon tobacco manufactured in this colony, when such tobacco shall be exported from this colony, at the rate of 21 cents per pound of such tobacco exported as aforesaid: Prorided, That such drawback shall not be allowed upon any quantity of tobacco so exported at any one time less than 500 pounds. No drawback shall be allowed or payable on tobacco stems exported from this colony.

There shall be allowed to any blacksmith or worker in iron a drawback to the amount of any duties that may have been paid upon any iron, which shall be used by him in the manufacture in this colony of anchors, grapnels, pick-axes, horseshoes, slide-shoes, wrought-iron blocks, block-straps, thimbles, luff hooks, clip hooks, shackles, iron railings, plain or galvanized, or iron rivets, upon the production of affidavits sworn to by the said blacksmith and satisfactory to the receiver general, and setting forth the amount of duties which have been paid on the said iron, and that the said iron has been actually and bona fide used by him in the manufacture of the said articles.

From an official printed copy.

There shall be allowed to any printer a drawback to the amount of any duties that may have been paid on any paper actually printed upon in this colony, upon the production of affidavits satisfactory to the receiver general, setting forth the amount of duties which have been paid thereon, and that the said paper has been actually and bona fide printed upon in this colony.

There shall be allowed a drawback upon biscuit manufactured in this colony from flour imported, on which duty has been paid at the customs, when such biscuit shall be exported from this colony, at the rate of 17 cents per hundred weight of such biscuit exported as foresaid: Provided, That such drawback shall not be allowed on any quantity of biscuit so exported at any one time less than 100 bags.

Upon all ale, porter, bavarian or botanic beer manufactured in this colony, and upon which the duty herein before imposed shall have been paid, and which may be exported from this colony, there shall be paid to the exporter thereof the sum of 5 cents per gallon by way of drawback, upon conformity with the requisition of the governor in council.

There shall be a drawback allowed on all native berries and herring, and other edible fish, excepting lobsters and trout packed in cans, per 96 pounds exported; if packed in 1-pound cans, 20 cents per 96 pounds; if packed in 2-pound cans, 15 cents per 96 pounds; if packed in larger cans, 10 cents per 96 pounds.

There shall be a drawback allowed on all native edible fish when packed in quarters or halves (sardine cans) of 35 cents per 100 pounds of fish exported.

It shall be lawful for the governor in council to remit the whole or any portion of the duties imposed by this act upon salt, port or other wines, currants, or other articles imported direct from the country of production into this colony, when it shall appear to him that the duty on codfish, the product of this colony, imported into such country has been or will be reciprocally reduced.

There shall be a drawback, equal to the amount of duty paid, allowed on packages for the export of cod-liver oil, under rules and regulations to be made by the governor in council.

There shall be a drawback allowed on drugs for the manufacture of emulsions of cod-liver oil, under rules and regulations to be made by the governor in council. There shall be a drawback upon unbleached calico, used in the manufacture of oiled clothes in this colony by manufacturers thereof, equal to one-third of the duty paid on such unbleached calico, under rules and regulations to be made by the governor in council.

REMISSION OF DUTY ON FISH.

The duty hereinbefore provided to be levied upon fish is subject to the following proviso, namely: Provided, That the governor may, by proclamation published in the Royal Gazette, remit, as he may deem equitable, the whole or any part of the duty imposed on fish imported into this colony from countries making such changes or reduction in their tariff with respect to fish, the produce of fish, or other articles exported from this colony to such countries.

EXTRA DUTIES.

In addition to the duties hereinbefore provided to be raised, levied, collected, and paid on goods, wares, and merchandise imported into this colony, there shall be raised, levied, collected, and paid on the goods, wares, and merchandise hereinafter in this section mentioned, imported into this colony from countries the fishermen of which have the privilege of taking codfish upon all parts of the coast of Newfoundland and its dependencies, and in which countries duties are or hereafter shall be levied upon fish, or the produce of the fisheries, exported from this colony or its dependencies to such countries, the following rates, viz:

Provided always, That the governor in council may, at any time when it shall be made to appear to him to be for the interest of this colony, by proclamation to be published in the Royal Gazette, suspend the operation of this clause for a limited period, the duration of such period to be stated in the said proclamation, in respect of all or any of the above-mentioned articles.

EXPORT DUTY ON HERRING.

In case of any country now imposing, or which may hereafter impose an import duty on herrings exported from this colony and imported into such country in vessels belonging to this colony, when such herring may be imported into such country in vessels belonging to the same free of such duty, the governor in council may by proclamation impose an export duty equal to the amount of duty so imposed by such country aforesaid on herring exported from this colony in vessels belonging to such country where such import duty is imposed.

ENTRY OF NEAT CATTLE.

At the time of entering neat cattle, subject to an ad valorem duty by this act, the importer or known agent thereof shall, at the time of such entry, pay a sum as duty to be calculated upon the valuation of $40 for each of such cattle: Provided always, That within fourteen days after the landing of such cattle the said importer, or his authorized agent, shall, if in the meantime the same shall have been realized by public auction or private sale, produce the original account sales thereof, and answer all such questions respecting the same as the receiver general, assistant collector, or other proper officer may propose, on oath (if required), who are hereby authorized to administer the same; and if, upon such examination, it shall appear to either of the said officers that the amount of value exceeds that for which the said cattle were first entered, the importer, or known agent, shall then pay by post entry the amount of duty that may exceed the original duty paid on the same; or, if the value should be less, the surplus duty received shall be returned by certificate of over entry to the said importer or known agent; and if such importer or known agent shall refuse to produce the account sales at the time aforesaid, or produce any other than the true account, or alter the same, or refuse to answer upon oath such questions as aforesaid, or to answer them truly, or to pay the additional duty (if any) due as aforesaid, such importer or known agent shall forfeit in any case afore. said the sum of $400; and should the said cattle not have been disposed of within the time aforesaid, or appraised as hereinafter provided, the duty already paid thereon shall be detained, and deemed to be the true duty: Provided also, That one day's notice in writing of the intended sale at auction, as aforesaid, be given to the receiver general, assistant collector, or other proper officer: Provided further, That when the said cattle so imported are not intended for immediate sale, the duty payable thereon shall be ascertained at the time of landing by appraisement at their value in the place where imported, one appraiser to be appointed by the receiver general, assistant collector, or other proper officer, as aforesaid, and one other by the importer or his authorized agent; and should the said parties disagree, they shall appoint a third appraiser, the appraisement of any two of whom shall be final and binding; and in the event of said importer or agent neglecting or refusing to appoint an appraiser at the time aforesaid, it shall be lawful for the receiver general, assistant collector, or other proper officer to appoint an appraiser to act for the said importer, by whose appraisement, with the other or others aforesaid, the said importer or agent shall be bound, and shall also be subject to the same regulations and penalties as herein before provided; and the said importer or known agent shall, at the time of entry aforesaid, deposit with the receiver general, assistant col lector, or other proper officer aforesaid, the sum of $6 to meet the expenses of appraisement aforesaid, any part of which said sum unexpended shall be returned to the said importer or known agent.

DUTY ON NEAT CATTLE.

The duty imposed upon neat cattle by this act shall be levied, collected, and paid upon the proceeds of sale appearing upon the production of the original account sales, when such cattle shall have been sold, or upon the appraised value as herein before provided, after deducting the amount of freight of any such cattle in either

case.

PACKAGES.

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, net otherwise previded for, in which