manufactory, on satisfactory evidence that like machinery is not then manufactured in Canada. [For an account of the tea and coffee duties, as affected by the legislation of 1872 and 1874, see the chapter under that head.]. In 1874 (May 1st) the duty on articles unenumerated-15 per cent.—was raised to 17 per cent., at which it now remains. The import duty on foreign cigars was made 70 cts. per lb; on green and Japan tea, 4 cents; black tea, 3 cents; green coffee, 2 cents; coffee, ground or roasted, 3 cents. The customs' duty on alcohol, brandy, rum, gin, and whiskey was advanced from 80 cents to $1; the excise duty on home-made spirits being at the same time advanced from 63 cents to 75 cents per wine gallon. Sweetened and perfumed spirits, imported, were raised from $1.20 to $1.50. The import duty on manufactured tobacco and snuff, formerly 12 per cent. and 20 cents per lb., was raised to 12 per cent., and 25 cents per lb. Wines of all kinds, containing less than 20 per cent. of alcohol, and not worth more than 40 cents per gallon, were placed at 30 cents import duty per gallon; all other wines, except sparkling, 60 cents; and sparkling wines, in bottles, at the rate of $1.25 per gallon. A number of articles, some before unenumerated, and paying 15 per cent., and others in the free list, were transferred to the 10 per cent. list; for which see the official tariff schedules now in force. A number of ships' materials, and iron of certain descriptions, (for which see the same) were taken from the tree list and made to pay 5 per cent. In the free list the words "woods when chiefly used in dyeing," were altered to "woods unmanufactured, when chiefly used in dyeing." Wool waste and flax seed were put in the free list. By the Customs and Excise Act of February 20th, 1877, the import duty on cigars was raised to 50 cents per lb., and 20 per cent. ad valorem. cent. Tea-Green and Japan, was placed at 6 cents; and black at 5 cents per lb. Malt, import duty, 2 cents per lb. The import duty on refined petroleum, and all other bituminous oils, and on crude petroleum, was reduced to 6 cents per wine gallon; the Excise duty of 5 cents on the home manufacture being at the same time abolished. Ale, beer, and porter, which under the Act of 1868, paid 10 per cent. ad valorem, with a specific duty besides of 7 cents per gallon in bottles, and 5 cents per gallon in casks, were charged in lieu of these duties 18 cents and 12 cents per gallon, respectively. Cotton thread, in hanks, coloured and unfinished, numbers three and fourply-white-not under number twenty yarn; cotton warp, not coarser than number forty; cotton thread on spools; machine twist and silk twist, and linen machine thread, which in 1874 were changed from 15 per cent. to 10 per cent., were put back again among articles unenumerated, now paying 17 per cent. Cotton thread, in hanks, coloured and unfinished, number six ply-whitenot under number twenty yarn, were taken from the Free List and charged 10 per cent. Tubes and piping, of brass, copper, or iron, drawn, were taken from the Free List and charged 17 per cent., with provision for drawback of duty when actually used in the manufacture of boilers. By the Malt Act of 1878, the 2 cents import duty on malt was reduced to 2 cents, the same as the Excise duty. The enumeration of these changes brings us to the Customs Tariff of Canada as it now stands, which is given in full in subsequent pages. TARIFF OF 1859 (OLD CANADA). SCHEDULE. TABLE OF DUTIES OF CUSTOMS INWARDS The following goods shall be chargeable with duty according to the value thereof, at the rates hereinafter mentioned : Goods paying One Hundred per cent. Brandy, Gin, Cordials, Rum, Spirits and strong waters, including Spirits of Wine, and Alcohol not being Whiskey. Goods paying Forty per cent. from 1st June, 1859, to 30th June, 1860, both days inclusive. "Thirty-five per cent. from 1st July, 1860, to 30th June, 1861, both days inclusive. "Twenty-five per cent. from 1st July, 1861, to 30th June, 1862, both days inclusive. "Fifteen per cent. upon, and after the 1st July, 1862. The present duties) Sugar, refined, whether in loaves or lumps, canremain in force died, crushed, or in any other form; White Bastard sugar or other sugar equal to refined in quality. until the end of May, 1859. Goods paying Thirty per cent. from 1st June, 1859, to 30th June, 1860, both days inclusive. "Twenty-five per cent. from 1st July, 1860, to 30th June, 1861, both days inclusive. "Fifteen per cent. from 1st July, 1861, to 30th June, 1862, both days in clusive. " Ten per cent. upon, from and after the 1st July, 1862. The present duties) Sugar, being neither refined, nor White Bastard, (30 per ct. nor other sugar equal to refined in quality. Molasses. remain in force until the end of May, 1859. 25 15 10 * That is-40 per cent. the first year, 35 the second, 25 the third, and 15 the fourth. That is-30 per cent. the first year, 25 the second, 15 the third, and 10 the fourth. Goods paying Fifteen per cent. from 1st January, 1860, to 31st December, 1861, both days inclusive. "Ten per cent. from 1st January, 1862, to 31st December, 1862, both days inclusive. in force until the end of Tea. Five per cent. upon, from and after the 1st January, 1863. The present duties remain) Coffee, green; Manufactures of Leather, viz.: Boots and Shoes. Harness and Saddlery. Clothing or wearing apparel made by hand or sewing machine: Goods paying Fifteen per cent: Goods paying Ten per cent. Book, Map and News-printing Paper. Anchors, 6 cwt. and under. Books, printed; periodicals and pamphlets, not being reprints of British copyrights, nor blank account books, or copy books, or books to be written or drawn upon; and excepting, also, Bibles, Testaments, Prayer Books, and Devotional Books. Brass in bars, rods or sheets. Brass or Copper Wire and Wire Cloth. Cameos and Mosaics, real or imitation, when set in gold, silver, and other metal. Canada Plates, Tinned Plates, Galvanized Iron, and Sheet Iron. Copper in bars, rods, bolts or sheets. * That is-15 per cent. the first year, 10 the second, and 5 the third. Silk Twist for hats, boots and shoes. Iron, Bar, Rod or Hoop. "Nail and Spike Rod. "Hoop or Tire for driving wheels of locomotives, bent or welded. Drain Pipes for agricultural purposes. Engravings and Prints. Straw, Tuscan and Grass Fancy Plaits. Tin, granulated or bar. Tubes and Piping, of copper, brass or iron, when drawn. Zinc or Spelter, in sheet. Locomotive and Engine Frames, cranks, crank axles, railway car and locomotive axles, piston rods, guide and slide bars, crank pins, connecting rods, steamboat and mill shafts and cranks forged in the rough. Goods paying Twenty per cent. ALL ARTICLES NOT HEREINAFTER ENUMERATED AS CHARGED WITH AN AD VALOREM DUTY, OR HEREINAFTER CHARGED WITH A SPECIFIC DUTY, OR DECLARED FREE OF DUTY, SHALL BE CHARGEABLE WITH A DUTY OF TWENTY PER CENT. ON THE VALUE THEREOF. Goods paying Specific Duties. Whiskey of any strength not exceeding the strength of proof by Sykes' hydrometer shall be chargeable with a duty of eighteen cents per gallon, and so in proportion for any greater strength or less quantity than a gallon. Table of Free Goods. Acids of every description, except Vinegar. | Agricultural Societies-seeds of all kinds, farming utensils and implements of husbandry, when specially imported by, for the encouragement of agriculture Alum. Anatomical preparations. Antiquities, collections of. Apparel, wearing and other personal effects, and implements of husbandry, (not merchandise) in actual use of persons coming to settle in the Province and accompanying the owner. Apparel, wearing, of British subjects dy- Clothing for the army or navy, or Indian ing abroad. Argol. Arms for the Army or Navy and Indian Ash, Pot, Pearl and Soda. Bark, used solely in dyeing. Barley, except Pot and Pearl. Barley Meal. Beans. Bean Meal, Bear and Bigg. Bear and Bigg Meal. Berries, used solely in dyeing. Nations, or for gratuitous distribution by any charitable society. Coal. Commissariat Store Copperas. Corkwood or the bark of Corkwood tree. Cotton and Flax-waste. Cotton Wool. Cream of Tartar in Crystals. Diamonds and Precious Stones. Drugs used solely in dyeing. Dye stuffs, viz.: Bark, Berries, Drugs, Nuts, Vegetables, Woods, and extract of Logwood. Bibles, Testaments, Prayer-Books, and Earths, Clays, and Ochres, dry. Devotional Books. Coin and Bullion. Cabinets of Coins. Eggs. Emery, Glass and Sand-paper. Gold Beaters' Brim Moulds and Skins. Cables, Iron chain over of an inch dia- Grains-Barley and Rye. meter. Cables, Hemp. 66 Grass. Carriages of travellers, and carriages em ployed in carrying merchandise (Hawkers and Circus Troupes excepted). Casks, Ships' water, in use. Beans and Peas. Bran and Shorts. Indian Corn. Oats. Wheat. Meal of above Grains. Caoutchouc or Indian Rubber, and Gutta Grindstones, wrought or unwrought. Percha, unmanufactured. Gums and Rosins, in a crude state. |