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Wines of all kinds, including Ginger, Orange, Lemon, Gooseberry, Strawberry, Raspberry, Elder and Currant Wines, a specific duty of thirty cents per gallon (five quart and ten pint bottles to be held to con. tain a gallon) on all wines containing less than twenty per cent, of alcohol, and not worth more than forty cents per gallon;

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On all other Wines, except sparkling, sixty cents per gallon, when imported in wood; and if imported in bottle, one dollar and fifty cents per dozen of quart bottles (five whereof contain a gallon), and so in proportion ;

On all Sparkling Wines, three dollars per dozen of quart bottles (five whereof contain a gallon), being at the rate of one dollar and twenty-five cents per gallon, and so in proportion;

Provided always that no liquor containing more than twenty-five per cent. of alcohol shall be admitted as wine.

By 37 V. c. 6, sec. 3, the duties on Tobacco and Wines imposed by this Act were repealed, and the above duties substituted :

amended.

Schedule C 7. Schedule C, annexed to the said Act (being the list of
(Free Goods) Free goods), is hereby amended by substituting for the word

“ Salt,” under the head “NATURAL PRODUCTS," the words
“Salt when imported from the United Kingdom or any British
Possession, or imported for the use of the Sea or Gulf Fish-
eries ; ”-and-

By adding, under the heading “MANUFACTURES AND PRO-
DUCTS OF MANUFACTURES," Bookbinders' Mill-Boards and
Binder's Cloth, Iron Wire and Brass in stripes, and Iron in
blooms and billets (not puddled);-and-

SPECIFIE. DYE Stuffs, the said Schedule.

By striking out of the said Schedule, under the heading “ Drugs, DYE STUFFS, OILS AND COLORS, NOT ELSEWHERE SPECIFIED,” the words “Colours and other articles, when imported by room-paper makers and stainers, to be used in their trade only, viz."

Schedule C further amended.

By 34 V.c. 10, sec. 2, 80 much of this Act as imposed any duty upon Salt was repealed. See page 333 post, and as to duties on Iron see 37V. c. 5, sec. 6, page 339 post.

8. The said Schedule C is hereby further amended by striking out of the said Schedule, under the heading “MANUFAC“TURES AND PRODUCTS OF MANUFACTURES,” the following arti“cles, viz:-Fire Engines—Steam, when imported by Munici“pal Corporations of Cities, Towns and Villages, for the use “of such Municipalities ; ” and “Machinery when used in the voriginal construction of Mills or Factories—not to include “Steam Engines, Boilers, Water Wheels or Turbines;” “Gold " and Silver Leaf;" “ Emery Paper and Emery Cloth; " Sand “Paper and Sand Cloth ;" * Plater's Leaf;" all which articles shall be included among unenumerated goods under the said

Act, and when imported into Canada, or taken out of warehouse for consumption therein, shall be charged with a duty of Customs of fifteen per centum ad valorem under the said Schedule B.

further amended.

9. The said Schedule C is hereby further amended by strik- Schedule C ing out of the said Schedule, under the heading “NATURAL PRODUCTS,” the following articles, viz:- Coal and Coke-Flour, Wheat and Rye-Grain of all kinds—Hay-Hops—Indian CornIndian Meal Plants—Roots—Seeds” for Agricultural, Horticultural or Manufacturing purposes—Shrubs Trees and Vegetables, culinary—all of which articles will become subject to the duties specially imposed on them by the preceding sections of this Act.

So much of this section as imposed any duty upon the articles in italics was repealed by 34 V. c. 10, s. 2.

10. Section eight of the said Act (respecting packages), is Section 8 hereby repealed, and the following section is substituted for it ropealed. as section eight of the said Act.

land or goods for "dwhich you how to

“8. The value for duty of goods on which an ad valorem New Section. “ duty of Customs is imposed, imported into Canada by sea, shall Value for

duty; how to “ be the actual value of such goods at the last place at which be deter“they are purchased ; and the value of such goods for duty, if mined. “imported from the United States by land or inland navigation, “shall be the actual value of such goods at the last place at " which they are purchased for importation into Canada, and " whence they are directly conveyed, without change of pack"age, 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 6. 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 pur“chase : ” And so much (if any) of the fourth section of the said Inconsistent Act, or of the thirtieth or thirty-first sections of the Act passed, enactmenta:

", &c., repealed in the thirty-first year of Her Majesty's Reign, and intituled, 31 v., c. 6. “An Act respecting the Customs,” or of either of the said Acts or of any other Act or Law, as may be inconsistent with this section, is hereby repealed; but all provisions of the said sections and Acts, and of the Act passed in the year last aforesaid, intituled, “ An Act imposing duties of Customs, with the Tariff 31 V., Co 7. " of duties payable under it,” which are now in force, and not inconsistent with those of this section, shall remain in force and

apply to all ad valorem duties of Customs on goods imported into Canada, or on the packages in which they are contained, and to the calculation of the value thereof for duty.

11. This Section which added five per cent to all duties of Customs, by whatever Act imposed, was repealed by 34 V.c. 10, 86c. 1, page 333, post.

When the 12. The foregoing sections of this Act, and the alterations foregoing Sections shall thereby made in the duties of Customs on any article or goods, be held to shall be held to have come into force, and to have taken effect, come into force.

on the eighth day of April, in the present year of Our Lord one thousand eight hundred and seventy, and to apply to and determine the duty payable on any article or goods imported into Canada, or taken out of warehouse for consumption therein, on or after the said day.

Drawback on 13. A drawback of the duties of Customs paid on Iron and iron in composite ships.

* Manufactures of Iron used in the building of Composite Ships

and Vessels in Canada, and on Sheet Tin or Tin Plate used in packages for articles exported from Canada, shall be allowed, subject to Regulations to be made by the Treasury Board, and approved by the Governor in Council.

may be taken

Indian Butter, Ched or som

Duty on

14: Section six of the Act herein first above cited, shall be certain articles from and is hereby repealed; and any or all of the following articles, United States that is to say :-Animals of all kinds, Green Fruit, Hay, Straw, off or dim

Bran, Seeds of all kinds, Vegetables (including Potatoes and inished in a other Roots), Plants, Trees and Shrubs, Coal and Coke, Salt, certain case.

Hops, Wheat, Peas and Beans, Barley, Rye, Oats, Indian Corn, Buckwheat and all other Grain, Flour of wheat and Flour of Rye, Indian Meal and Oat Meal, and Flour or Meal of any other Grain, Butter, Cheese, Fish (salted or smoked), Lard, Tallow, Meats (fresh, salted or smoked),—may be imported into Canada free of duty or at a less rate of duty than is provided by the said Act as amended by this Act, upon proclamation of the Gov. ernor in Council, which may be issued whenever it appears to his satisfaction that similar articles from Canada may be imported into the United States of America free of duty, or at & rate of duty not exceeding that payable on the same under such Proclamation, when imported into Canada.

As to articles 15. The articles hereinafter mentioned shall be added to from B. N. A. Provinces. -those mentioned in Schedule D to the said Act, which shall be

construed as including them, that is to say:– Hay, Straw, Bran, Seeds of all kinds, Vegetables (including Potatoes and other Roots), Plants, Trees and Shrubs, Coal and Coke, Salt, Hops, Wheat, Peas and Beans, Barley, Rye, Oats, Indian Corn, Buckwheat, and all other Grain, Flour of Wheat and Flour of Rye, Indian meal and Oatmeal, and Flour or meal of any other Grain,-80 that any of the said articles, when the growth and produce of any of the British North American Provinces, may

be imported therefrom free of duty : Provided that the Gov- Proviso.
ernor in Council may, by proclamation, at any time, declare,
that on and after a day to be therein named, all the articles in
Schedule D (including those previously mentioned) shall be
charged with the same duties when imported from any of British
North American Provinces, as when imported from any other
country.

formine words and to them in Regulationed in force by, or pay

*16. The foregoing Sections of this Act shall be construed as How this Act

hall be 000. forming one Act with the Acts herein before cited and amended ; strued. 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 imposed by, or pay. able under this Act, except in so far as they may be inconsistent with it.

amended.

17. The Act passed in the thirty-first year of Her Majesty's Excise Act reign, and intituled : “ An Act respecting the Inland Revenue,"

, 31 V., c. 8. is hereby amended by repealing sub-sections six, seven, and eight of section thirty one of the said Act (imposing Duties of Excise on Manufactured Tobacco), and substituting the following in their place as sub-sections six, seven, and eight of the said section thirty-one :

The three sub-sections substituted by this section for sub-sections six, seven and eight of 31 V. c. 8, were repealed by 37 V. c. 6, sec. 12 and the following substituted :

“6. On Cavendish Tobacco and Snuff, and on manufactured Tobacco of Duties of all kinds, except Cigars and common Canada Twist, on every pound or Excise on less quantity than a pound, twenty cents."

Tobacco.

7. On common Canada Twist, otherwise called tabac blanc en torquette, being the unpressed leaf, rolled and twisted, and made wholly from raw tobacco, the growth of Canada, for every pound or less quantity than a pound, ten cents.”

“ 8. On Cigars, for every pound or less quantity than a pound, forty cents : subject to an abatement or allowance for moisture in calculating the weight for duty, to be fixed from time to time by regulations to be made by the Governor in Council.”

The last clause of this section, which related to the time when the new provisions should come into force, is superseded by 37 V.c. 6, sec. 13, post page 340.

18. The following proviso is hereby added to the ninth sub- Proviso added section of the thirty-first section of the said Act respecting the as

88 to certain articles.

* See note at the foot of page 253.

Inland Revenue, and shall be read and construed as part of the said section :

“ Provided always that the undermentioned articles when “ manufactured in Bond shall, when entered for consumption in “ Canada, be subject to the following duties of Excise and to no “other, that is to say:

“Vinegar, per gallon, three cents ;

“Methylated Spirits, being composed of Alcohol mixed with “Wood Naptha, in such proportions, and subject to such Regula“tions as may from time to time be made by the Treasury Board, “—for every gallon of the strength of proof, and so in proportion .“ for every greater or less strength, and for every less quantity “than a gallon, twelve cents."

Molasses may 19. Any molasses imported into Canada may be removed in bo manufactured into

bond without the payment of duties of customs thereon, into a spirits in licensed distillery, and there used in the manufacture of spirits bond.

of any kind, subject to regulations to be made by the Governor in Council under the said Act respecting the Inland Revenue, and when so used the bonds given in that behalf shall be cancelled : and, if the spirits manufactured from such molasses are exported under the provisions of the said Act no duty shall be payable thereon ; but if such spirits are entered for consumption in Canada, then the duty of excise on the spirits manufactured from such molasses shall be sixty-five cents per gallon ; and the Governor in Council may, by Regulations, fix the quantity or the mode of determining the quantity of spirits, which shall be held to be equivalent to any assigned weight of molasses.

Drawback on duty-paid. grain used in distilleries.

This section was amended by 34 V.c.15, sec. 4, by substituting in the eleventh line the words sixty-three centsfor the words sixty-five cents.

20. Subject to Regulations to be made by the Governor in Council, under the said Act respecting the Inland Revenue, any Licensed Distiller who imports and receives into his distillery, and uses in the manufacture of spirits therein, any foreign grain on which a duty of Customs has been paid, and exports spirits thereafter made in such distillery, shall on due proof of such use and export, be entitled to a drawback not exceeding one cent and a half of a cent per gallon of the strength of proof, on a quantity of the spirits so exported, not exceeding three gallons and a half for each bushel of duty-paid grain so consumed as aforesaid.

Rext preced

How the four 21. The four next preceding sections of this Act shall be con

de strued as forming part of the said Act respecting the Inland ing Sections shall be con- Revenue, all the provisions whereof shall apply to all things to be

done, and the duties imposed by or payable under the said sections

strued.

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