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ment of duty in any such case, or the remission thereof by way of drawback, if such duty has been paid.

So much of this Section as is inconsistent with 33 V.c. 9, sec. 10 is repealed. See that Section, post page 329.

5. Any other articles than those mentioned in Schedule D, Goods from being of the growth and produce of any of the British North B. N. A. ProAmerican Provinces, may be specially exempted from Customs

ng growth and produce. 91 any of the pr duty by order of the Governor in Council.

6. This Section which related to admitting goods from the Goods from United States free in case of reciprocity, was repealed by 33 U. S. in casa,

of reciprocity V.c. 9, s. 14, post page 339.

7. The goods enumerated in Schedule E shall not be im- Prohibited ported into Canada, under the penalty therein mentioned, and goods. if imported shall be forfeited and forthwith destroyed.

8. This section was repealed by 33 V. c. 9, s. 10, post page 329 and the following substituted :

The value for duty of goods on which an ad valorem duty of Cus- New Section. toms is imposed, imported into Canada by sea, shall be the actual value Value for of such goods at the last place at which they are purchased ; and the duty; how value of such goods for duty, if imported from the United States by to bed

eter. land or inland navigation, shall be the actual value of such goods at

mined. the last place at which they are purchased for importation into Canada, and whence they are directly conveyed, without change of package, to Canada ; and whatever be the country from which the goods are imported, or in which they are purchased, such value shall be ascertained by adding to the value of such goods at the place of growth, production or manufacture, the cost of transportation, whether by land or water, and of shipment and transhipment, with all expenses included, from the place of growth, production or manufacture, to the place where the goods are purchased, and if they are purchased in the United States, then to the place whence they are directly conveyed to Canada, as aforesaid,-and such value shall include also the value of any box, case, sack, package, or covering of any kind in which such goods are contained, and all export duties on such goods, and all costs and charges incurred prior to their purchase.

9. The foregoing sections of this Act shall be held to have New dutiescome into force, and the duties mentioned therein and in the from what

1 time to be in Schedules to this Act, shall be held to have been imposed and force. to have been substituted for those imposed by the Act hereby amended, on the twenty-ninth day of April, in the present year of our Lord one thousand eight hundred and sixty-eight, and to have been and to be payable on all goods imported or taken out of Warehouse for consumption upon or after the said day.

10. The Governor in Council may, under Regulations to be Drawback on made for that purpose, allow, on the exportation of goods which duty paid have been imported into Canada, and on which a duty of Cus- goods extoms has been paid, a drawback equal to the duty so paid ;- ported. and in cases to be mentioned in such Regulations and subject to

amen

Ports.

Regulations to such provisions as may be therein made, such drawback may be be made.

allowed on duty paid goods, manufactured or wrought in Canada, into goods exported therefrom as aforesaid ; and the period within which such drawback may be allowed after the time

when the duty was paid shall be limited in such Regulations. Export duties 11. Upon, from and after the first day of October, in the on Lumber.

present year of our Lord one thousand eight hundred and sixtyeight, there shall be raised, levied, collected and paid, upon the goods enumerated in Schedule F to this Act, the export duties mentioned in the said Schedule, and such duty shall be paid to the proper Officer of Customs, at the intended port of exportation; the export of such goods without payment of the said duty shall be unlawful, and the Collector or any Officer of

Customs shall prevent the exportation of such goods until such Penalty for duties thereon are paid ; and if any attempt be made to export attempting to export without such goods contrary to the provisions of this Act, they shall be paying duty. liable to seizure and be forfeited, and shall be dealt with as

other goods forfeited for breach of the Customs laws. Act 29, 30 V. 12. So much of section nine of the Act of the Legislature 0. 6 of Canada of the

of the late Province of Canada, passed in the Session held in respects Free the twenty-ninth and thirtieth years of Her Majesty's Reign,

and intituled : An Act to amend the Acts respecting duties of Customs, and the Tariff of duties payable under them, as requires the payment of any duty of Customs on the importation of goods from any of the Free Ports abolished under the said section, into any other part of Canada, or imposes any restric

tions upon such importation, is hereby repealed. Sect. 133 of 13. The one hundred and thirty-third section of the Act of

re- the present session, intituled : An Act respecting the Customs, is pealed and new section hereby repealed, and the following section substituted for it: substituted.

133. “All bonds, documents and papers necessary for the transaction of any bnsiness at the respective Custom Houses or places or ports of entry in Canada shall be in such form as the

Minister of Customs shall from time to time direct." How this Act 14. This Act shall be construed as one Act with the said Act

? of the present Session, intituled: An Act respecting the Customs,

and with the Act herein before cited and amended, the fifth section whereof shall be construed as referring to schedule C annexed to this Act; and all words and expressions used in this Act shall have the meaning assigned to them in the said Acts, and all provisions of the said Acts and of the Regulations made or to be made under them or either of them, or continued in force by them or either of them, shall apply to the duties im. posed by this Act, except in so far as they may be inconsistent with it.

31 V. c. 6.

shall be construed.

See ante note at foot of page 253, and for sec. 5 of 31 V. e. 7, see ante page 308.

SCHEDULE A.

GOODS PAYING SPECIFIC DUTIES.

Duties. Animals, viz :

By 33 V. c. 9, sec. 1, the specific duties on animals $ cts. Horses -.....

here mentioned were repealed, and an ad valoHorned Cattle}

rem duty of ten per cent charged on animals Swine..........

except such as are imported for the improvement Sheep ...........

of stock (see page 326 post.) See also 33 V. c.

9, s. 14, post page 330. Acid-Sulphuric ..................

............................... Per lb. 0 0 Butter..................................................

66 004 Cigars :-By 33 V. c. 9 sec. 2, the specific duty on cigars here imposed

was altered, but the alteration made by 33 V. c. 9. was changed

by 37.V. c. 6, sec. 2, (see page 336 post.) Cheese....................... ......

......... Per lb. 003 Coffee, green, roasted or ground. The duty on coffee was taken off by 25

V. cc. 11 and 12, (see post page 334), but was again imposed by 37
V.c. 6, sec. 2, and 35 v. c. 10, repealed as to admitting tea and

coffee free. (See post page 335.)
Chicory or other root or vegetable used as coffee, raw or
green........

0 03 Chicory, kiln-dried, roasted or ground.....

66 004 Fish, salted or smoked......

001 Lard and Tallow ........

0 01 Meats, fresh, salted or smoked.......

66 001 Malt...........................

...........Per Bushel ( 40 Oils :—viz.

Coal and Kerosene, distilled, purified and refined........Per Gallon 0 15 Naptha, Benzole and refined Petroleum ..........

0 15 Products of Petroleum, coal, shale and lignite, not otherwise specified......

16 0 10 Crude Petroleum..........

0 06 Soap Common.................

Per lb. 001 Starch.........

0 02 .....................

Spirits and strong waters. By 33 V. c. 9, sec. 2, the duties on spirits and

strong waters were altered, but the alteration made by 33 V. c. 9, was in turn changed by 37 V. c. 6, sec. 2, (see page 336 post.)

SUGAR AND MOLASSES.

Sugar :-All sugar equal to, or above No. 9, Dutch Standard, twenty-five

per centum ad valorem and a specific duty of one cent per lb. Below No. 9 Dutch Standard, twenty-five per centum ad valorem and a

specific duty of three-fourths of one cent per lb. Cane Juice, Syrup of Sugar or of Sugar Cane, Syrup of Molasses or of

Sorghum, Melado, concentrated Melado, or concentrated Molasses, twenty-five per centum ad valorem and a specific duty of five-eights of one cent per lb.

Sugar Cand valorem, and in purposes,

Sugar Candy, brown or white, and confectionery, twenty-five per cen

tum ad valorem, and a specific duty of one cent per lb. Molasses, if used for refining purposes, or for the manufacture of sugar. ............

...........Per 100 lbs. 0 73 Molasses, if not so used, twenty-five per centum ad valorem.

See 33 V. c. 9 sec. 19, post page 332, for provisions as to manu

facturing molasses into spirits in bond.

SCHEDULE B.

GOODS PAYING TWENTY-FIVE PER CENTUM AD VALOREM.

Cassia, ground,
Cinnamon,"
Ginger,

Mace,

Nutmegs, Pepper, ground, Perfumery, not otherwise specified, Perfumed and fancy soaps, Pimento, ground, Playing cards, Proprietary Medicines, commonly called. Patent Medicines, or any medicine or preparation of which the recipe is kept secret, or the ingredients whereof are kept secret, recommended by advertisement, bill or label for the relief or cure of any disorder or ailment.

GOODS PAYING TEN PER CENTUM AD VALOREM.

Sole and Upper Leather.

By 33 V. c. 9, sec. 4, the following articles were added to goods paying ten per cent ad valorem : Animals of all kinds except such as shall be imported for the improvement of stock, which shall be admitted free of duty under regulations to be made by the Treasury Board and approved by the Governor in Council: Green Fruits of all kinds, Hay, Straw, Bran, Seeds not classed as Cereals, Vegetables, including Potatoes and other Roots, Plants, Trees and Shrubs.

GOODS PAYING FIVE PER CENTUM AD VALOREM.

Books, periodicals and pamphlets, printed, -not being foreign reprints

of British Copyright Works, nor blank account books, nor copy books, nor books to be written or drawn upon, nor reprints of books printed in Canada, nor printed sheet music.

See last Act 31 V. c. 56 (page 310) as to foreign reprints.
Iron-viz:-Bar, Rod, Hoop and Sheet.

Canada plates and tinned plates.
Nail and Spike Rod, round, square and flat.
Rolled plate and Boiler plate.

Wire.
By 33 V. c. 9, sec. 5, “ Iron Wirewas struck out of this

Schedule and declared to be free of duty, but by 37 V. c. 6,
s. 6, post page 338, a duty of five per cent ad valorem was
imposed upon iron wire whether galvanized or not, except for

wire rigging Type.

GOODS PAYING AD VALOREM AND SPECIFIC DUTIES. Ale, Beer and Porter, ten per centum ad valorem and a specific duty of five

cents per Gallon in Casks, and seven cents per Gallon in bottles.

(5 quart and 10 pint bottles to be held to contain a gallon.) Tea. Black, The duty on tea was taken off by 35 Ý. c. 10, but Do. Green, I was again imposed by 37 V. c.6, sec. 2; and 35 1'.

including c. 10, was repealed as to admitting tea and coffee Japan. ) free. (See post page 336.)

By 33 V. c. 9, sec. 6, 80 much of this Schedule as

į imposed any duty on Tobacco or on Wines was Tobacco. Wines of all kinds. ¡

I repealed, and fresh duties imposed, but these were

altered in turn by 37 V. c. 6, sec. 3. See post

page 337.

By 37 V. c. 6, 8. 4, post page 337, 80 much of this Schedule The following l as imposed any duty upon non-enumerated goods and packages packages was repealed and the following provisions sub

stituted: The following packages, viz. :-Bottles, Jars, Demi-johns and Carboys, whatever be their contents, and Brandy casks, barrels or other packages in which spirituous liquors, wines and malt liquors are contained, and barrels or other packages in which petroleum oils or the products thereof are contained ; and all goods not enumerated in this or any other Act as charged with any duty of Customs, and not declared free of duty by this Act or some other Act or provision unrepealed by this Act, shall be charged with a duty of Customs of seventeen and one-half per centum ad valorem, when imported into Canada, or taken out of warehouse for consumption therein :

But all packages not herein before specified, and not specially charged with duty under section 4 of the Act thirty-first Victoria, chapter forty-four, or any other unrepealed enactment, and being the ordinary or usual packages in which goods are packed for exportation according to the general custom and usage of trade, shall be free of duty.

SCHEDULE C.

FREE GOODS.
See 33 V. c. 9, secs. 7, 8, and 9, post page 328, also 37 V. c. 6, sec. 7,

post page 339. ARTS AND SCIENCE :

Anatomical preparations,
Botany, Specimens of,
Cabinets of Antiquities,

Coins,

Gems,
66 Medals,
Drawings, not in oil,
Gems,
Medals
Mineralogy, Specimens of,
Models,

66

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