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Gum Copal,

Gutta Percha, unmanufactured,

Gypsum, not ground nor calcined,

Hair, Human, Goat, Angola, Thibet, Horse, Hog and Mohair, unman factured,

Hay, (Struck out of this Schedule and duty of ten per cent ad valorem imposed by 33 V. c. 9, 88. 4 and 9. post, p. 327 & 329. See also ss. 14 and 15.)

Hemp, undressed,

Hides,

Hops, (Struck out of this Schedule and duty of fifteen per cent ad valorem imposed by 33 V. c. 9, sec. 9 post page 329.

and 15.

Horns,

See also 88. 14

Indian Corn, were struck out of this Schedule by 33 V. c. 9, sec. 9 and
Indian Meal,
a duty imposed which however was repealed by 34 V. c.
10 sec. 2.

India Rubber, unmanufactured,

Manilla Grass,

Manures,

Marble in blocks unwrought, or sawn on two sides only, or slabs sawn from such blocks, having at least two edges unwrought,

Moss for Upholstery purposes,

Ores of metals of all kinds,

Osiers,

Pelts,

Pipe clay,

Pitch,

Plants, (Struck out of this Schedule and duty of ten per cent ad valorem imposed by 33 V. c. 9, ss. 4 and 9 post page 327 & 329. See also 88. 14 and 15.)

Plaster of Paris not ground nor calcined,

Precious Stones, unset,

Ratan for chair makers,

Roots, (Struck out of this Schedule and duty of ten per cent ad valorem imposed by 33 V. c. 9, 88. 4 and 9. See also s. 14.

Rosin,

Salt. This Schedule was amended by 33 V. c. 9, sec. 7, by substituting for "Salt" the words "Salt when imported from the United Kingdom or any British possession or imported for the use of the Sea or Gulf Fisheries" and a specific duty was by sec. 3, of the same Act charged on other Salt. By 34 V. c. 10, sec. 2, so much of 33 V. c. 9, as imposed any duty on salt was repealed.

Sand,

Sea Grass,

Seeds for agricultural, horticultural or manufacturing purposes,
Shrubs,

These two last were struck out of this Schedule and a duty of ten per cent ad valorem was imposed on them by 33 V. c. 9, sec. 9. See also s. 14. Skins undressed,

Slate,

Stone, unwrought,

Tails, undressed,

Tanner's Bark,

Tampico white and black,

Tar,

Teasels,

Tobacco, unmanufactured,

Tow, undressed,

Trees, (Struck out of this Schedule and a duty of ten per cent ad valorem imposed by 33 V. c. 9, secs. 4 and 9 post pages 327 & 329. See also

8. 14.

Turpentine, other than spirits of,

Vegetables, culinary, (Struck out of this Schedule and duty of ten per cent ad valorem imposed by 33 V. c. 9, secs. 4 and 9.)

Vegetable fibres,

Whale Oil, in the casks from on Ship-board and in the condition 'in which it was first landed,

Willow for basket-makers,

Wood of all kinds wholly unmanufactured,
Wool.

SPECIAL EXEMPTIONS FROM DUTY:

Apparel, wearing, of British Subjects dying abroad, but domiciled in Canada. Articles by and for the use of the Governor General.

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for the public uses of the Dominion.

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use of Foreign Consuls General.

Army and Navy, for the use of,

Arms,
Clothing,

Musical Instruments for Bands,
Military Stores.

Settlers' effects of every description, in actual use, not being merchandise, brought by persons making oath that they intend becoming permanent settlers within the Dominion.

UNDER REGULATIONS AND RESTRICTIONS TO BE PRESCRIBED BY THE MINISTER OF CUSTOMS.

Carriages of travellers and carriages laden with merchandise and not to include circus troops, nor hawkers.

Locomotives and railway passenger, baggage and freight cars, running upon any line of road crossing the frontier, so long as Canadian locomotives and cars are admitted free under similar circumstances in the United States,

Menageries, horses, cattle, carriages and harnesses of,

Travellers' baggage.

SCHEDULE D.

(See 33 V. c. 9, s. 15 page 330.)

The following goods, when the growth and produce of any of the British North American Provinces, may be imported free of duty, viz:

Animals of all kinds.

Fresh, smoked and salted meats.

Green and dried fruits.

Fish of all kinds.

Products of fish and of all other creatures living in water.

Poultry.

Butter.

Cheese.

Lard.

Tallow.

Timber and lumber of all kinds, round, hewed, sawed, but not otherwise manufactured in whole or in part.

Fish oil.

Gypsum, ground or unground.

The following articles were added to this Schedule by 33 V. c. 9, sec. 15: 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-so 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.

SCHEDULE E.

The following articles shall be prohibited to be imported under a penalty of two hundred dollars together with the forfeiture of the parcel or package of goods in which the same may be found, viz :

Books, Printed Papers, Drawings, Paintings, Prints and Photographs, of a treasonable or seditious, or of an immoral or indecent character. Coin, base or counterfeit.

SCHEDULE F.

EXPORT DUTIES.

Shingle Bolts.

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...

.per Cord of 128 Cubic Feet. $1 00

Stave Bolts
Oak Logs Oak Logs is repealed.
Spruce Logs...
Pine Logs....

By 38 V. c. 35 the duty on Stave bolts and

per M.

1.00

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1 00

Preamble.

Duty on animals altered

31 V. c. 44.

Duties on
Cigars and
Spirits
altered.

And on

33 VICT. CAP. 9.

An Act to amend the Acts respecting Customs and
Inland Revenue; and to make certain provisions
respecting Vessels navigating the Inland Waters of
Canada above Montreal.

[Assented to 12th May, 1870.]

HEREAS it is expedient to amend the several Acts hereinafter mentioned respecting Customs and Inland Revenue, and to make certain provisions respecting vessels navigating the inland waters of Canada above Montreal: Therefore Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

1. So much of Schedule A, annexed to the Act passed in the thirty-first year of Her Majesty's Reign, and intituled. "An Act to amend the Act of the present Session, intituled: An Act Imposing Duties of Customs, with the Tariff of Duties payable under it,'" as imposes any specific duty of Customs on Animals, viz. Horses, Horned Cattle, Swine and Sheep, is hereby repealed, and such animals, when imported into Canada, shall, as hereinafter provided, be charged with a Customs duty of ten per centum ad valorem, subject to the exception hereinafter made.

2. So much of the said Schedule A, as imposes any specific duty of Customs on Cigars, or on Spirits and Strong Waters, is hereby repealed, and the specific duties imposed on the said articles by the next following section, shall be substituted for those imposed on them by the said Schedule A.

3. There shall be raised, levied, collected and paid, on the certain other 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 :

articles.

Cigars....

The duty on Cigars imposed by this Act was altered by 37 V. c. 6 sec. 2, (see post page 336.)

Coal and Coke....

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$ cts.

lb. 0 5 per gallon 0 10 ..per lb. 0 1

Peas and Beans, and Barley, Rye, Oats, Indian
Corn, Buckwheat, and all other Grain except
Wheat

........

........

Flour of Wheat and Flour of Rye........

Indian Meal and Oatmeal, and Flour or Meal of
any other Grain except Wheat and Rye.....

By 34 V. c. 10, sec. 2, so much of this Act as imposed any duty on any of the articles printed in italics (except cigars) in the above list was repealed.

Spirits and strong waters.

The duties on spirits and strong waters imposed by this Act were altered by 37 V. c. 6, sec. 2 (see post page 336).

Fruits preserved in Brandy or other Spirits.

The duties on Fruits preserved as above imposed by this Act were altered by 37 V. c. 6, sec. 2 (see post page 336).

to ten per

4. Schedule B, annexed to the said Act, is hereby amended Articles added by adding the following articles to the list of "GOODS PAYING cent. list. TEN PER CENTUM AD VALOREM," viz :

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;

All which articles shall be charged with a duty of Customs of ten per per centum, ad valorem, when imported into Canada or taken out of warehouse for consumption therein.

list amended.

5. The said Schedule B is hereby further amended by strik- Five per cent. ing out of the list of "GOODS PAYING FIVE PER CENTUM AD VALOREM," the article "Iron Wire," which shall be free of duty of Customs.

amended.

By 37 V. c. 6, sec. 6, "Iron Wire," except for Wire Rigging, Schedule B is charged with a duty of five per cent ad valorem. See post Tobacco and page 339.

6. So much of the said Schedule B as imposes any duty of Customs on Tobacco, or on Wines, is hereby repealed; and the following articles, when imported into Canada, or taken out of warehouse for consumption therein, shall be respectively charged with the several duties of Customs hereinafter mentioned, that is to say :

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

Wines.

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