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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, except when the value of the packages is 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, except when the value of the package is included in the value of the goods. (c) Packages not herein before 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 (not otherwise provided) shall be subject to the same rate of duty as would thereon 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.

DUTIES PAYABLE IN NEW.OUNDLAND CURRENCY.

All sums of money payable under this act as duties, penalties, or forfeitures shall be deemed and are hereby declared to be in dollars and cents, Newfoundland currency, and shall be received, taken, and paid in such currency; and all such duties shall be paid and received according to imperial weights and measures by law established in this colony; and in all such cases where such duties are imposed, according to any specific quantity or value, the same shall apply in like proportion to any greater or less quantity or value.

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In the case of all wines, spirits, or alcoholic liquors subject to duty according to their relative strength of proof, such strength shall be ascertained either by means of Syke's hydrometer or of the specific gravity bottle, as the receiver-general directs; and in case such relative strength can not be correctly ascertained by the direct use of the hydrometer or gravity bottle, it shall be ascertained by the distillation of a sample, and the subsequent test in like manner of the distillate.

MEDICINAL AND TOILET PREPARATIONS.

All medicinal preparations, whether chemical or other, usually imported with the name of the manufacturer, shall have the true name of such manufacturer and the place where they are prepared, and the word "alcoholic" or "nonalcoholic" permanently and legibly affixed to each parcel by stamp, label, or otherwise; and all medicinal preparations imported without such names and word so affixed may be forfeited.

GOODS FOR MANUFACTURING PURPOSES.

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 customs 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), and that no portion of the same will be used for any other purpose or disposed of until so manufactured."

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Chicory, raw or green

fluid beef not medicated, and soups.

16 Chicory, kiln dried, roasted, or ground.

17 Cocoa, shells and nibs, chocolate and other preparations of cocoa..

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Fruits, preserved in brandy or other spirits..

26

Indian meal bolted, including duty on barrel.

25 Groceries, not otherwise specified

27 Jellies, jams, and preserves, including duty on ordinary crocks and bottles.

28 Maple sugar, maple sirup, sirups and molasses of all kinds, n. e. s., the product of the sugar cane or beet, n. e. s., and all imitations thereof.

29

30

31

Meats, fresh.

Molasses, produced in the process of the manufacture of cane sugar from the juice of the cane.

Oleomargarine, butterine, or other similar substitute for butter... 32 | Oatmeal and rolled oats, in bags or barrels, including duty on barrels and bags.

Per pound

Each

$1.00

.....do

1.00

.....do

1.00

Per barrel

f....do

Per pound.

.50

.02

.03

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Mess, family, prime mess, rump, extra prime, bean, clear butt,
and ham, including duty on barrels.

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Belly, back, or family mess, and loin pork, including duty on

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barrels.

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Rice, cleaned

..do

001

Rice and sago flour, and sago and tapioca...

Ad valorem..

30 p. c.

Rolled oats, farina, corn flour, and similar preparations of cereals, n. e. s., when put up in packages of less weight than 28 pounds. Salt, dairy and table salt, n. e. s...

....do

30 p. c.

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42 Sausages.

Per pound

.05

43 Sugars:

Loaf, cut loaf, cube, and castor or icing sugar..

All other sugars

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Tomatoes and other vegetables, including corn and baked beans,

in cans or other packages.

46 Vinegar, when imported in casks..................

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58 Poultry, alive

59

Potatoes..

60

Straw

Tallow and grease, n. e. s...

pounds.
Ad valorem

.....do
...do

Ad valorem..

Per ton of 2,000

20 p. c. $3.00

20 p. c.

30 p. c.

15 p. c.

.05

Ad valorem.

..do

20 p. c. 20 p. c.

Per bushel..

.10

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Per bushel of 34
pounds.

pounds. Ad valorem.

62 Tomatoes, cucumbers, onions, squashes, pumpkins, and other.....do vegetables, n. e. s.

63 Turnips, carrots, parsnips, beets, sweet potatoes, and yams.......

Luxuries.

64 Ale, porter, and beer, when imported in casks or otherwise than in bottles.

65 Ale, porter, and beer, when imported in bottles (6 reputed quarts or 12 reputed pint bottles to be held to contain 1 gallon). Artificial flowers.

Billiard tables and bagatelle boards or tables, cues, balls, cue racks, and cue tips.

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Clocks, watches, watch glasses, clock and watch keys, clock and watch movements.

73 Confectionery of all kinds, including sugar candy, sweetened

74

gums, and pop corn.

Confectioner's ornaments

Ad valorem
Per M

Ad valorem.
Per M.
Ad valorem..

Per 100 pounds

Ad valorem.

75 Fancy writing desks, fancy cases for jewelry, silverware, watches,.....do
plated ware, and cutlery; glove, handkerchief, and collar boxes
or cases, brush or toilet cases, and all fancy cases for similar
fancy articles of any material; fans, dolls, and toys of all kinds,
ornaments of alabaster, spar, amber, terra cotta, or composition;
statuettes and bead ornaments, n. e. s.

76 Fruits, viz:

Oranges, lemons. limes, grapes, peaches and pears, blackber-.....do
ries, gooseberries, strawberries, raspberries, plums, cher-
ries, quinces, damsons, bananas, plantains, pineapples,
pomegranates, guavas, mangoes, shaddocks, and other green
fruits.

Dried raisins, currants, prunes, apricots, dates, candied peel Per pound.
citron, figs, and other dried, candied, or desiccated fruit,

n. e. s.

77 Gold, silver, and aluminum leaf, Dutch or schlag metal leaf, brocade and bronze powders, and gold liquid paint.

78 Honey in the comb or otherwise, and imitations thereof.

79 Hops

80

Hammocks, lawn-tennis nets, sportsmen's fish nets, and other articles manufactured of twines and n. e. s.

81 Jewelry of all kinds, including ornamental hat pins, hairpins, belt or other buckles and similar ornamental articles known as jewelry, n. e. s., and all manufactures of gold and silver, n. e. s. Lime juices and fruit juices fortified with or containing not more than 25 per cent of proof spirits.

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.07 .20

20 p. c.

9.00

30 p. c. 5.00

30 p. c.

6.00

30 p. c. 35 p. c.

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Per gallon.

.60

.do

Ad valorem.

.do

2.00 20 p. c. 35 p. c.

do

10 p. c.

Per pound...

.02

.do Per 100.

.04

1.00

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87 Perfumery, including toilet preparations (nonalcoholic), viz.: hair oils, tooth and other powders, washes, pomatums, pastes, and all other perfumed preparations, n. e. s., used for the hair, mouth, or skin.

88 Pickles, sauces, and catsups, including soy....

89 Picture frames and photo frames, of any material.

90 Pomades, French or flower odors, preserved in fat or oil..

91

Preserved ginger...

92 Spices, viz., ginger and spices of all kinds, unground, n. e. s.. 93 Spices, ground, n. e. s.

94

Spires, nutmegs, and mace....

95 Spirits, viz., spirituous or alcoholic, 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; and when of a greater strength than that of proof, at the same rate of the increased quantity that there would be if the liquors were reduced to the strength of proof, as follows, viz.:

96

97

Alcohol, ethyl alcohol, or the substance commonly known as
alcohol, hydrated oxide or ethyl, or spirits of wine.
Alcohol, methyl alcohol, wood alcohol, wood naphtha, pyroxylic
spirits or any substance known as wood spirit or methylated
spirit.

Alcohol, amyl, alcohol or fusil oil, or any substance known as
potato spirit or potato oil.

Absinthe, arrack or palm spirits....

Brandy, including artificial brandy and imitations of..
Cordials and liquors of all kinds, n. e. s., viz., mescal, pulque,
rum shrub, schiedam and other schnapps, tafia, angostura,
and similar alcoholic bitters or beverages.

Ether, nitrous ether, sweet spirits of niter and aromatic spirits
of ammonia.

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Whisky

In all cases where the strength of any of the foregoing arti
cles can not be ascertained by the direct application of
the hydrometer, it shall be ascertained by the distillation
of a sample, or in such other manner as the receiver-general
directs. When spirits are imported in bottles, 6 reputed
quarts or 12 reputed pints shall be held to contain 1 gallon,
and so for any smaller bottle or flask that may be imported.

Snuff.
Tobacco pipes of all kinds, pipe mounts, cigar and cigarette
cases, cigar and cigarette holders and cases for same, smokers'
sets and cases therefor, and tobacco pouches.

98 Tobacco, manufactured......

99 Tobacco, leaf, stripped or partly manufactured

100 Tobacco, leaf and stems..

101 Tobacco, stems for manufacturing snuff.

102 Torpedoes, firecrackers, and fireworks of all kinds.

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Ad valorem..

Per gallon. Ad valorem .....do

Per gallon..
Ad valorem.

$3.20

50 p. c.

3.20

3. 20 3.20

2.40

50 p. c.

2.40

50 p. c. 50 p. c.

2.20

50 p. c.

Per

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2.80

Per pound
Ad valorem.

.do
Per pound..
Ad valorem.

Per pound..

..do
Per 100 pounds
Ad valorem.

.do

Per gallon

.do

.do
Ad valorem.

Per gallon

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.35

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When wines of any kind are imported in bottles, 6 reputed
quarts, or 12 reputed pints, shall be held to contain one
gallon.

105 Yeast, compressed, yeast cakes, and baking powders.....

Unit.

Rate.

Per gallon
.do.
Ad valorem.
Per gallon

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Manufactures.

106

107

Bags or sacks made up of jute, hemp, linen, or cotton, including seamless bags.

All manufactures of hemp, fiax, or jute, n. e. s., or of flax, hemp, Ad valorem..... and jute combined, n. e. s.

30 p. c.

.do

30 p. c.

108

109 Bicycles and tricycles and parts thereof, n. e. s

Baths, tubs, and washstands of earthenware, stone, cement, or .....do clay, or of other material, n. e. s.

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Bicycle parts when imported by manufacturers and repairers of bicycles.

..do

20 p. c.

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30 p. c.

..do

35 p. c.

113

Brick:

Per M

2.00

Stock or common..

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.....do

20 p. c.

.....do

50 p. c.

..do

35 p. c.

...do

20 p. c.

Cabinet wares, viz: House, office, cabinet, or store furniture of wood, iron, or other material, in parts or finished; blinds of wood, metal, or other material, not textile or paper, window shades or blind rollers.

.do

35 p. c.

118 Cans, imported in a manufactured state for putting up hermetically sealed goods, including the packages or cases in which they are imported.

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Carriage, wagon, buggy, hearse, or express bodies; purchases, Ad valorem.
gears, hoods, poles, or seats, made up or part made up.
Wheelbarrows, handbarrows, stand carts, trucks, trollies, or

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Hubs for carriage wheels, or blocks to make such hubs, up to.....do
8 inches in diameter.

Hubs for vehicles, or blocks to make such hubs, over 8 inches.....do
in diameter.

50 p. c.

25 p. c.

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Whitewood, basswood, ash, hickory, and oak, not planed or Per M. feet
dressed, when imported by wheelwrights and carriage
builders to be manufactured by them.

Bows for hoods, springs, axles, shaft and other clips, bolts,
circles, stamp joints and off-sets, swing hooks, swing rings
and plates, spring shackles, links, felloe plates, axle boxes,
spring steel, when imported by wheelwrights and carriage
builders, to be used by them in the manufacture of vehicles.
When the foregoing articles (paying 25 per cent ad valorem)
are imported by persons who are not carriage builders or
wheelwrights, a duty of 50 per cent ad valorem shall be paid
thereon.

Carriage paints and varnish, leathers, cloths, duck, drill, and
plush; carriage trimmings, such as tufts, tacks, whip
sockets, lace, shaft tips, swing ends and silver heading,
carriage lamps.

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