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Yellow Metal.-See Brass, Copper, &c.
Yarns and Thread (Cotton).-B. All kinds 4% a v; BG. All kinds 7% a v;

CGH. All kinds 15% av; C. All kinds 5% a v; I. All kinds free;
Ja. All kinds 121 % av; M. All kinds 61% a v; N. All kinds 5% av;
NF. All kinds free; NSW. All kinds free ; NZ. Sewing cottons and
thread free, other kinds 15% av; Q. Twine 9!4 per cwt, other
kinds 71% a v; SA. Spun yam 3/ per cwt, knitting, embroidery
and crochet 10% a v, sewing thread free; Tas. Candle cotton and
spun yarn free, all other 10% a v; Tr. All kinds 4% a v; WA. AI

kinds 12% a v. Yarns and Thread (Linen, Hempen and Jute).-B. All kinds 4% a v; BG.

All kinds 7% a v; CGH. All kinds 15% a v; C. 64%; l. All kinds free ; Ja. All kinds 124% av; M. All kinds 68% av; N. All kinds 5% av; NF. Hemp yarn free, cordage 10%, other 171%; NSW. All kinds free ; NZ. Sewing thread, &c. free, other kinds 15% av; Q. Twine 94 per cwt, other kinds 74% av; SA. Sewing thread and twine free, spun yarn 3 per cwt, other 10% a v;, Tas.

All kinds 10% a v; Tr. Åll kinds 4% a v; WA. All kinds 12% a v. Yarns (Silk).-B. All kinds 4% a v; BG. All kinds 7% a v; CGH. All kinds 15%

a v; C. All kinds 61% a v; l. All kinds free; Ja. All kinds 121% a v; M. 61% a v; N. All kinds 5% a v; NF. All kinds 13% av; NSW. All kinds free; NZ. Silk twist (shoenakers' and saddlers') and sewing silk free, other kinds 15% av; Q. All kinds 7! a v; SA. Free; Tas. 10%; Tr. All kinds 4% a v; WA. All kinds

121% a v Yarns and Thread (Woollen and Worsted).-B. All kinds 4% a v; BG. All

kinds 7% a v; CGH. All kinds 15% a v; C. All kinds 61% a v; 1. All kinds free; Ja. All kinds 125% a v; M. All kinds 63% av; N. All kinds 5% av; NF. Woollen and worsted yarn of all kinds 10% a v; NSW. All kinds free; NZ. Sewing threads free, other kind 15% a v; Q. All kinds 71% a v; SA. Sewing free, spun yarn 3/ per cwt, all other 10% a v; tas. All kinds 10% a v; Tri All

kinds 4% a v; WA. All kinds 121a v. Zinc and Zinc Wares.-B. All kinds 4% a v; BG. All kinds 7% a v; CGH.

All kinds 15% a v; C. Apparatus and parts of machinery free, zinc in cake or slab 111d per cwt, zinc perforated 5/75 per cwt, other kinds 63% a v; Hon. d per lb; 1. All kinds free; Ja. Pipes for conveying fluids, stills, or parts of, and parts of steam-engines and machinery free, other kinds 121% av; M. Machinery and apparatus for manufacture or improvement of produce, free, other kinds wrought and unwrought 61% a v; N. All kinds 5% av; NF. Zinc and zinc nails for sheathing vessels, nail strips for manufacture of cut nails, printing materials free, other kinds 13% a v; NSW. All kinds free; NZ. Zinc plain sheet free, sheet other than plain 15% a v, tiles, ridging, guttering, piping, and roll, 1/ per cwt, other manufactures 15% av; Q. Zinc free, zinc ware 71% av; SA. Window sashes 2/6 per pair, tubing 2/6 per cwt, other kinds free; Tas. Ore, ingot, sheet, and plate free, other kinds 10% a v; Tr. All kinds *% av; WA. Zinc sheet 5% á v, other kinds 121% a v.

TARIFF OF BRITISH NEW GUIANA.

.... per Ib.

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Arrowroot, sago, tapioca, maizena, maccaroni, starch, corn.

flour Aërated or mineral waters

.. per doz. pints Beer, ale, porter, cider (in bottle)....per ó quarts or twelve

pints
(in wood or jar)

· per gallon
Biscuits (fancy or sweetened)..
Blue
Bacon..
Barley, split peas
Cordage and rope.

per ton
Cigars and cigarettes, including wrappers..
Coffee, cocoa, chocolate, and chicory
Confectionery, including cakes, comfits, ginger, butterine,

sweetmeats, and nuts of all kinds except cocoanuts, per lb. Caps (percussion)

per 100
Cheese
Candles ...
Cordials and syrups not included under spirits .. per gallon
Dynamite.
Dates, figs, prunes, raisins, and other dried fruits
Fruits, bottled or in tins or jars

.. per doz. pints
Glue, gelatine, isinglass
Hams and cured pork
Hops
Jams, jellies, and honey
Kerosine....

per gallon Lead, including shot and bullets.

per cwt. Methylated spirits

per gallon Molasses and treacle.

.. per cwt.
Malt
Mustard
Opium or any art containing any of the active ingre.

dients thereof
Oils not otherwise enumerated

per gallon
Powder, sporting ....
Pepper, mace, and other spices
Paper, brown, wrapping, and paper bags

per cwt.
Potted meat and extract of meat
Rice..

per ton Spirits of the strength of proof or of greater strength than proof by Sykes' hydrometer

per proof gallon Spirits and spirituous compounds under proof or of which the strength cannot be ascertained by Sykes' hydrometer

per gallon
Case spirits, reputed contents of two, three, or four

gallons shall be charged :-
Two gallons and under as two gallons.
Over two gallons and not exceeding three, as three gallons.

Over three and not exceeding four, as four gallons.
Soap, hard and soft...
Salt, saltpetre, and soda crystals.

.. per ton Sugar.

per cwt. Tobacco, manufactured

"trade" and unmanufactured

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6d. 25. 4d. 25.

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IS.

IS.

28,

4s. I2s.

.. per ton

IOS.

Turpentine

per gallon Varnish Vinegar

6d. Wines, sparkling

6s.
Australian
other kinds

containing over 25 % of alcohol Wire rope........ ARTICLES SUBJECT TO A DUTY OF 10 PER CENT. AD VALOREM.

Boots and shoes; brushware; basketware ; blacking; Bath brick ; baking powder; boxes and trunks of wood, leather, or metal; crockery, clocks, and watches; cutlery ; cartridges or cartridge cases; drapery, including apparel and all materials composed wholly or in part of cotton, silk, linen, wool, or other woven fabric ; drugs, including all articles of the kind and form used as medicines; earthenware ; fish, preserved; firearms; fuse and fireworks ; floor cloth; glass and glassware ; gutta-percha and india-rubber, or manufactures of, in whole or in part ; bardware and hollow.ware, ironmongery; ink, stationery, and paper (writing and fancy); jewellery ; leather and leatherware, including all articles made wholly or in part of leather ; matches and fusees; matting ; musical instruments ; oilman's stores; oil, perfumed; pickles, including chutney and sauces; perfumery; printed forms; pipes (tobacco); pictures and picture frames; plated ware; sponges; toys; tinware; twine and lines for fishing ; clothes, lead and similar lines; umbrellas and parasols ; whiting; woodenware ; zinc manufactures or in sheets, rolls, or pipes.

FREE LIST. Agricultural and mining implements; machines and tools and parts thereof; animals, alive ; anchors ; axles; and wheels.

Biscuits, not fancy nor sweetened ; ballast for ships; bêche-de-mer; boats and vessels, and sails therefor; books and periodicals, including newspapers, photo. graphs, maps, charts, globes, and models for school purposes; boilers, steam, and boiler plates; bags and sacks, casks, tanks, and cases, or parts thereof for exporting produce.

Canvas for sails; cement; coin, gold, silver, and bronze; copper, sheet, plain, rods, tacks, nails; chains and cables; coal and coke, cocoa-nuts and cocoa-nut fibre and copra ; cotton, unmanufactured ; curiosities, antique and "native."

Diving pumps and dresses, and parts thereof; doors, windows, sashes, and shutters; drain pipes.

Engines, steam, gas.

Flour, including "seconds,"." thirds," and "fourths" ; furniture; fruit, green; fire engines ; fish, salt or dried.

Garden seeds, bulbs, trees, shrubs, plants, flowers; grain, maize, wheat, oats, barley ; galvanised iron, corrugated; gold, unmanufactured; grindstones.

Iron and steel rails, and waggons for running thereon, including plates, bolts, and nuts therefor; iron and steel, plain, sheet, rod, scrap, hoop.

Luggage, personal, of passengers ; lining for chests to export produce, lead, tin, zinc, paper, plain and medicated ; living oysters ; lithographic materials.

Machinery, agricultural, mining, sawing, steam engines, carding, spinning. weaving, dyeing, freezing, carpentering, paper-making, printing, ice-making, or parts thereof; meat, fresh, preserved, and salt; meals, maize, oats, barley, and peas; manures; metals, old, yellow, for sheathings; matting for ships' dunnage and sugar.

Naval and military stores imported for the service of the Colonial Governments or for the use of Her Majesty's land or sea forces; nails and screws; nets for fishing.

Oakum, oars, outside packages in which goods are ordinarily contained ; ores.

Paints; paper, printing ; powder, blasting; punts and lighters and materials for building the same.

Quicksilver.

Sandalwood ; sewing 'oachines; shell, tortoise and pearl ; skins; slates for schools; silver, unmanufactured ; specimens of natural history; sulphur.

Tar; type and printing machines and presses ; tanks; tents : telegraph and telephone machinery and materials; timber dressed or undressed.

Vegetables, fresh-potatoes, onions, carrots, turnips, cauliflower, cabbages, and beetroot.

Water-pipes; wire (fencing) and wire netting (iron) for fencing and iron fencing materials.

Note.-On all goods not enumerated or comprised in the preceding, an ad valorem duty of 5 per cent. is levied.

THE NEW TARIFF OF THE DOMINION OF CANADA.

In force from the 28th March, 1890. ABBREVIATIONS AND EXPLANATIONS.-n.e.s. = not elsewhere specified ; n.o.p. - not otherwise provided for; gall. = imperial gallon; ton = two thousand pounds avoirdupois ; proof = spirits of proof strength as per Sykes' hydrometer ; gauge = thickness as determined by Stubbs' standard gauge, when applied to metal sheets, plates, or wire ; sheet = not exceeding in. thick, applied to metals ; plate = exceeding i'ein. in thickness; p.c. = per centum ; a.v. = ad valorem.

EXCEPTIONS AND MODIFICATIONS. Goods manufactured or produced, wholly or in part by prison labour, or made within or in connection with any prison, gaol or penitentiary, sball not be imported into Canada, under a penalty of two hundred dollars, and is imported such goods and the parcels or packages in which they are contained shall be forfeited.

No oleomargarine, butterine or other similar substitute for butter shall be im. ported into Canada under a penalty of not more than four hundred and not less ihan two hundred dollars for each offen e, and, if imported, the same and the packages within which it is contained shall be forfeited.

All medicinal or toilet preparations imported for completing the manufacture thereof, or for the manufacture of any other article by the addition of any ingredient or ingredients, or by mixing such preparations, or by putting up or labelling the same, alone or with other articles or compounds, under any proprie. tary or trade name, shall be, irrespective of cost, valued for duty and duty paid thereon at the ordinary market value in the country whence imported of the completed preparation when put up and labelled under such proprietary or trade name, less the actual cost of labour and material used or expended in Canada in completing the manufacture thereof or of putting up or labelling the same.

The value of all bottles, flasks, jars, demijohns, carboys, casks, hogsheads pipes, barrels, and all other vessels or packages, manufactured of tin, iron, lead, zinc, glass or any other material, and capable of holding liquids-crates, barrels and other packages containing glass, china, crockery or earthenware and all packages in which goods are commonly placed for home consumption, including cases in which bottled spirits, wines or malt liquors are contained and every package, being the first receptacle or covering inclosing goods for purpose of sale, shall in all cases not otherwise provided or, in which they contain goods subject to an ad valorem duty or a specific and ad valorem duty, be taken and held to be a part of the fair market value of such goods for duty, and shall be charged with the same rate of ad valorem duty as is to be levied and collected on the goods they contain; and when they contain goods subject to specific duty only, such packages shall be charged with a duty of Customs of twenty per centum ad valorem, to be computed upon their original cost or value; and all or any of the above packages described as capable of holding liquids, when con taining goods exempt from duty under this Act, shall be charged with a duty of twenty per centum ad valorem; but all packages not hereinbefore specified, and not herein specially charged with or declared liable to duty under regulations, and being the usual and ordinary packages in which goods are packed for exportation only, according to the general usage and custom of trade, shall be free of duty.

Any or all of the following things, that is to say: Animals of all kinds, hay, straw, vegetables (including

potatoes and other roots), salt, pease, beans, barley, malt, rye, oats, buckwheat, flour of rye, oatmeal, buckwheat flour, butter, cheese, fish of all kinds, fish oil, products of fish and of all other creatures living in the water, fresh meats, poultry, stone or marble in its crude or unwrought state, lime, gypsum or plaster of Paris (ground, unground or calcined), hewn or wrought or unwrought burr and grindstones, and timber and lumber of all kinds unmanufactured in whole or in part, including shingles, clapboards and wood pulp, may be imported into Canada free of duty, or at a less rate of duty than is provided for by any Act at the time in force, upon proclamation of the Governor General, which may be issued whenever it appears to his satisfaction that similar articles from Canada may be imported into the United States free of duty, or at a rate of duty not exceeding that payable on the same under such proclamation when imported into Canada.

Whenever it appears to the satisfaction of the Governor in Council that the Governments of France and Spain, or either of them, have made changes in their tariff of duties imposed upon articles imported from Canada, in reduction or repeal of the duties now in force in the said countries, he may by proclamation. order the whole or part of the duty or 30 per centum ad valorem imposed by this Act upon wines imported into Canada to be remitted as respects importations from the said countries, or from that one of the said countries by the Government of which such change in its tariff of duties has been made as aforesaid.

All medicinal preparations whether chemical or otherwise, usually imported with the name of the manufacturer, shall have the true name of such manufacturer and the place where they are prepared permanently and legibly affixed to each parcel by stamp, label, or otherwise and all medicinal preparations imported without such names so affixed shall be forfeited.

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DUTIABLE ARTICLES. Absinthe

per gall. $2 Acid, acetic and pyroligneous, n.e.s., strength equal to 6 p.c. absolute acid

..per gall. 156. & 1c. add'l. Acid for dyeing

25C. & 20 P.C., a.v. Mixed

25 P.C., a.v. Muriatic and nitric

20 p.C., a.v. Phosphate...

3с. Stearic

3с. Sulphuric and nitric

25 P.C., a.v. Advertising pamphlets,

pictures, almanacks, periodi. cals, photographs, calendars, for advertising or not per lb. 6. & 20 p.c., a.v. Advertising bills.

156. & 25 p.c., a.v. Alcohol. – Ethyl, hydrated oxide of, gin, n.e.s., rum, whiskey, bay rum, also amyl and methyl, alcohol or fusil oil, wood naphtha, pyroxylic and methylated spirits; arrack or palm spirit, brandy, cordials and liqueurs of all kinds, n.e.s.; mescal, pulque, rum shrub, schiedam, and other'schnapps ; tafia, angostura, and similar alcoholic bitters or beverages

per I. gall. $2 Ale in casks. Bottles

18C
(6qt. or 12 pt. bottles to be held to contain i Imperial gall.)
Almonds, shelled

Not shelled
Alpaca hair, manufactures of, including blankets,

Hannels of every description,, cloths, knitting,
fingering, worsted yarn, and hosiery, n.e.s.

IOC. & 20 p.c., a.v. Ammonia, spirits of, and sweet spirits of nitre, and nitrous ether

per gall. $2 & 30 P.C., a.v. Aniline dyes, n.o.p.

10 p.c., a.v. Animals, living cattle and sheep

30 p.c, a.v. Hogs All living animals, n.e.s.

20 P.C., a.v. Apple trees of all kinds

each Apples, dried Green, with duty on barrel

40C. Articles not in this Dutiable List, or in Free List

20 P.C., a.v. Asbestos, other than crude, and all manufactures

25 p.c., a.v. Axes of all kinds, adzes, hatchets, and hammers, n.e.s. .... 35 P.C., a.v. Axle grease Axles, iron or steel car, axle bars, blanks or forgings for axles, and car springs of all kinds, and n.e.s. .... per ton $30 and not less

than 35 p.C., a.v. Axle bars, blanks, or forgings for carriages other than railway and tramway vehicles

...per Ib. 16. & 30 p.c., a.v. Bags, containing fine salt, from all countries.

per lb.

2C.

3с.

20.

per lb. per brl.

per Ib.

IC.

25 P.C., a.v. Cotton n.e.s.

35 P.C., a.v. Cotton, seamless

.. per Ib. 26. & 15 p.c., a.v. Paper ..

35 p.c., a.v. Bagatelle tables or boards with cues and boards

35 P.C., a.v. Glass balls

per doz. 5. & 30 p.C., a.v. Barrels, containing petroleum, when such is chargeable with specific duty

each

40C. Containing linseed oil

25C. Barley

15C.

· per bush.

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