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as fully to all intents and purposes as if they were done, or had been imposed by or payable under the said Act.

o ports.

22. The Governor may grant yearly coasting licenses to Fees on yosBritish vessels navigating the Inland waters of Canada above sels navigat. ·

ing without Montreal, and may direct that a fee of fifty cents shall be payable coasting for each such license, and that the master or person in charge of licenses on

entering cerany vessel navigating the said waters, and not having a Coasting License, shall, on entering any Port in the Dominion with such vessel, pay a fee of fifty cents if such vessel is not over fifty tons burthen, and of one dollar if she is of more than fifty tons burtben, to the collector on each entry, and a like fee of fifty cents or one dollar (according to the burthen of the vessel), on each clearance of such vessel at any such port, and such fees shall be payable, accordingly, before such vessel shall be entered or cleared ; Provided that the Governor in Council may reduce or Proviso. re-adjust such fees, but may not increase them ; and provided also, that vessels merely passing through any of the Canadian Canals without breaking bulk shall not be liable to such fees.

34 VICT. CAP. 10.

An Act to amend the Acts relating to Duties of

Customs.

[Assented to 14th April, 1871.]

IN amendment of the Acts relating to Duties of Customs, Her Prsamble. I Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows :

the Act pabled, *.. An Act and

of 33

. c.

1. The eleventh section of the Act passed in the thirty- The 5 per third year of Her Majesty's reign, intituled, “ An Act to cont added to amend the Acts respecting Customs and Inland Revenue, and duties, by sec. to make certain provisions respecting Vessels navigating the 9 repealed from Inland Waters of Canada above Montreal,” is hereby repealed, 16th

Jed 16th March, and such repeal shall be held to have taken effect on and after the sixteenth day of March in the present year, 1871.

871.

2. So much of the said Act as imposes any duty of Customs Duties on on any of the following articles, namely -Coal, Coke, Wheat, certain

os articles Flour, Salt, Peas and Beans, Barley, Rye, Oats, Indian Corn, repealed Buckwheat, and all other grain, Indian Meal, Oatmeal, and from 1st Flour or Meal of any other grain, is hereby repealed, and the April, said articles may be imported into Canada, or taken out of warehouse for consumption therein, without payment of any duty of Customs thereon; and such repeal shall be held to have taken

1871.

effect on and after the first day of April in the present year, 187 1.

transferred to

Materials 3. The Governor in Council may, from time to time, transfer used in Cana- 1 dian manufac. to the list of goods which may be imported into Canada free of tures may be duty, any or all articles (whether natural products or products

to of manufactures), used as materials in Canadian manufactures; Free list.

and any such materials mentioned in any Order in Council in that behalf, shall be free of Duties of Customs from the time therein appointed for that purpose.

4. This Section was repealed by 37 V. c. 6, Sec. 10, and a new section substituted, but the Section so substituted was only temporary.

5. This Section which related to the North West Territory only, was repealed by 38 V. c. 49 (see Schedule A to that Act).

Interpretation.

6. This Act shall be construed as forming one Act with the other Acts relating to Duties of Customs, and all words and expressions therein shall have the same meaning as in the said Acts.

35 VICT. CAP. 11.

An Act to repeal the duties of Customs on Tea and

Coffee.

[Assented to 14th June, 1872.]

Preamble.

TTER MAJESTY, by and with the advice and consent of

1 the Senate and House of Commons of Canada, enacts as follows:

Duties re

1. All the duties of Customs whether, specific or ad valorem, pealed from now payable on Tea or Coffee imported into Canada, shall be reist July, 1872.

pealed upon, from and after the first day of July in the present Proviso :

year, 1872: Provided that Tea and Coffee on which such duties as to tea and have been paid, may be re-bonded and re-warehoused at any

o time before the Twenty Ninth day of June in the said present bave been year, under such regulations (if any), as the Governor in Council paid.

may see fit to make, and that on their being so re-bonded and re-warehoused, the specific duties paid on such Tea and Coffee shall be repaid to the owner thereof, as a drawback, by the

coffee on which duties

Collector of Customs at the port where they are so re-bonded and re-warehoused, or by the Receiver General.

By 37 V. c. 6 sec. 14 80 much of this Act and the next (55 V. c. 12) as provides that Tea or Coffee imported in any way into Canada shall be free of duty is repealed.

35 VICT. CAP. 12.

An Act to amend an Act of the present Session, and

to enable the Governor in Council to impose a duty on Tea and Coffee imported from the United States, in the case therein mentioned.

[Assented to 14th June, 1872.]

| N amendment of the Act of the present Session, intituled, Preamble. “An Act to repealthe duties of Customs on Tea and Coffee,'

* 35 V., c. 11. Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows :

differential

1. Provided always that, if at any time any greater duty of Provision in customs should be payable in the United States of America on case of a tea or coffee imported from Canada, than on tea or coffee im- duty in ported from any other country, then the Governor in Council tinited States. may impose on tea or coffee imported into Canada from the said United States, a duty of customs equal to the duty payable in Exception. the United States on tea or coffee imported from Canada : Provided that tea or coffee imported into Canada from any country other than the said United States, but passing in bond through the United States shall be free from duty.

By 37 V. c. 6 sec. 14 80 much of any order in Council in force at the date of the passing of this Act as imposed any duty on tea and coffee imported into Canada from the United States was repealed. See also note to last Act.

37 VICT. CAP. 6.

An Act to amend the Act thirty-first Victoria, chapter

forty-four and other Acts amending the same; and the Tariff of Duties of Customs imposed by the said Acts, and to alter certain Duties of Excise.

[Assented to 26th May, 1874.)

ITER MAJESTY, by and with the advice and consent of eenmble.

1 the Senate and House of Commons of Canada, enacts as follows:

Certain duties 1. So much of any Act imposing or respecting duties of Cusropealed and toms, or of any schedule annexed to any such Act, or of any now duties substituted on Order in Council under any Act, as imposes any specific duty articles men- of Customs on any of the goods or articles mentioned in the tioned in Eection 2.

next following section is hereby repealed; and the specific Duties mentioned in the said section shall be substituted for those imposed on them by any such Act or Schedule or Order.

The new duties.

2. There shall be raised, levied, collected and paid on the following articles, when imported into Canada, or taken out of warehouse for consumption therein, the several duties of Customs set opposite to them respectively, that is to say:

Cigars............... ................... per lb. $0 70
Tea, Green or Japan ..................... 56 " 0 04
16 Black..

666 003
Coffee, Green....

" 66 002

66 Ground or Roasted ..............

0 03

Spirits and Strong Waters, viz:

Spirits not sweetened.

Spiritwith any artied by Sykesuch bydr

Spirits and Strong Waters, not having been sweetened or mixed with any article so that the degree of strength thereof cannot be ascertained by Sykes' hydrometer,-for every gallon of the strength of proof by such hydrometer, and so in prn. portion for any less strength than the strength of proof, and for every greater or less quantity than a gallon, viz:

Brandy, Geneva, Alcohol, Rum, Gin, (including

Old Tom), Whiskey, and unenumerated articles
of like kind ........

. . . . . . . . . . ...per gallon $1.00

Spirits sweetened,

Other Spirits, being sweetened or mixed so that the degree of strength cannot be ascertained as aforesaid, namely :

Bitter

........................

Rum-Shrub, Cordials, Tafia, Scheidam Schnapps,
Bitters, and unenumerated articles of like

..............per gallon $1.50
Cologne Water and Perfumed Spirits, not in
flasks.........

............ per gallon 1.50 Cologne Water and Perfumed Spirits, when in

flasks or bottles ; for each flask or bottle not
weighing more than four ounces..

0.05
Unenumerated Spirits and Strong Waters per
gallon

1.50

Spirits mixed with other ingredients.

Spirits and Strong Waters imported into Canada, mixed with

Spirits and Strong any ingredient or ingredients, and although thereby coming under the denomination of Proprietary Medicines, Tinctures, Essences, Extracts or any other denomination, shall be nevertheless deemed “Spirits or Strong Waters," and subject to duty as such.

FRUITS preserved in Brandy or other Spirits per gallon...

.........$1.50

tain other ar

3. So much of any such Act or schedule, as aforesaid, as Duties on cerimposes any duty of Customs upon Tobacco and Snuff or Wines, ta

ticles repealed is hereby repealed; and the following articles, when imported and others into Canada, or taken out of warehouse for consumption there- substituted. in, shall be respectively charged with the several duties of Customs hereinafter mentioned, that is to say :

Tobacco and Snuff, twelve and one-half per centum ad valorem, Tobacco. and twenty-five cents per pound;

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 contain a gallon) on all wines containing less than twenty per cent. of alcohol, and not worth more than forty cents per gallon ;

On all other Wines, except sparkling, sixty cents per gallon, Wines. 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- Proviso. five per cent. of alcohol shall be admitted as wine.

4. So much of any such Act or schedule, as aforesaid, as New duties on imposes any duty of Customs on “non-enumerated” goods certain pack

ages and on and packages is hereby repealed, and the following provisions non-enumersubstituted therefor, that is to say :

ated goods.

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 The duty. centum ad valorem, when imported into Canada, or taken out of warehouse for consumption therein :

But all packages not hereinbefore specified, and not specially Proviso as to charged with duty under section four of the Act thirty-first certain pack Victoria, chapter forty-four, or any other unrepealed enactment,

gos.

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