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Salt, per cwt.-A. rold. Salt can only be imported into Austria by special per mission, and is subject to a licence duty in addition of 96 per cwt. Under certain conditions salt may be imported free for chemical works and other industrial purposes; Ar. 10% a v; B. Salt refined and unrefined free; D. Rough rock salt in blocks 11ld, other kinds 1/2; F. Salt unrefined or refined, if European 1/ per cwt. from Senegal free; G. By land frontier 6 6, by sea 6/1; Gr. Prohibited; H. salt. unrefined free, ditto refined 10/2, excise duty on unrefined salt 7/7; 1 Sea and rock salts prohibited. Every mixture of soluble salts is considered as salt in which "clora" exists in proportion greater than 152%, and "sodium" in greater proportion than 98%; M. Salt common or for table use g w o'03; NI. 2fl per 100 kilos; N. Rock salt 2d, refined salt in blocks and lumps 1104, other cooking salt (at the Custom Houses of Hammerfest, Vardo, and Vadso) 87d per bushel, other cooking salt (at other places) 14d; P. 1/5 per bushel; R. Prohibited; Rus. Into ports of the White Sea 11d per cwt, into ports of the Black Sea and Sea of Azov prohibited, on any other frontier 1/11, imported for the manufacture of soda free; S. 24d, Vichy salts in powder and doses £3 3s 4d per poud gross; Sn. Free; Sz. Common 14d, table salt in packets 4 0}. (NOTE.-Salt can only be imported into Switzerland by special permission of the Cantonal authorities.) T. Prohibited.

Salted Beef.-See Beef Salted.

Sardines.-See Fish.

Sauces. See Pickles.

Scarves. See Woven Manufactures.

Scented Soap.-See Perfumery, also Soaps.

Scented Waters.-See Perfumery.

Scissors. See Iron and Steel.

Scrap Iron.-See Iron and Steel.

Scythes. See Iron and Steel.

Sealing-Wax.-See Paper, &c.

Seed Oils, per cwt.-A. In casks, skins, and bladders 1,6}, in bottles and jars 10/2; B. Free; Br. per kilo, 70 to 3'500; C. Oil of every kind 25% a v; Ch. Hemp seed and cotton, 100 catties o'3'0'0; Cor. Rapeseed 8% a v; D. 48; F. 2/5; G. In bottles or jars 10/2, in casks 2/04; Gr. 64; Hay. Linseed 6d per gallon; H. 54d; I. 5/114; N. 234 PR. Per 100 kilos 6 pesos 75 c; P. Linseed oil 9/11, other kinds 175; R. 8/2; Rus. 3/4; Sal. Linseed 2/4 per gallon; S. 95: Sn. 311; Sz. 4d; T. 8 a v USC. Per kilo. Linseed oil for preparing paint 5d; Ur. g w linseed per litre 5 c; Ven. 4th class linseed.

Sewing Machines.- See Iron and Steel.
Shawls.-See Woven Manufactures (Silk).
Shears. See Iron and Steel.

Sheep Skins.-See Hides and Skins.

Sheet Iron.-See Iron and Steel.

Sheets. See Woven Manufactures.

Shell Fish.--See Fish.

Ships and Boats.-A. Of wood, with or without sheathing of iron or copper 94d per ton measurement, of iron or other metals, and steam vessels of all kinds 10. (NOTE.-The engines of steam vessels are charged separately) B. Free; D. 3% a v; F. Sea vessels of wood or iron 1/71 per ton burden, river boats of wood 8/, ditto of iron 1 128; G. Free; Gr. Free; H. 1% a v; 1. Free; N. Free; P. New or navigable exceeding 200 cubic metres, and steam tugs with a gross tonnage exceeding 300 cubic metres, a tax of 2% a v, sailing or steam ships, new or ready for use, up to 200 cubic metres 12% a v, vessels condemned as unseaworthy (on the sale price) 7% a v; R. Steamships of all kinds 1/7 per ton registered, sailing ships of all kinds 9d, dredgers 9d per ton gross, boats common of wood 8 each, ditto gauging up to two tons included 16, ditto from two to five tons £2, ditto from five to ten tons £4, barges and luggers of deal 4/9 per ton gross, of oak 8 of, ditto pleasure boats of wood or metal, or of wood and metal combined £7 4s each: Rus. Sea and river-going vessels of every description, with or without rigging (1) iron-built, per ton displacement, first 100 tons 38 roubles per ton, above 100 and

SHIPPING WORLD

Ships and Boats-continued.

not exceeding 1,500 tons 20 roubles per ton, above 1,500 tons to roubles per ton, (2) wooden vessels, per ton displacement, first 100 tons 12 roubles per ton, above 100 tons 12 roubles per ton: iron-built vessels, imported in parts, with or without engines, shall pay duty on each part according to their corresponding sections; all articles entered in a ship's inventory shall also pay duty under corresponding heads of tariff, except such articles as are necessary for the safe navigation of the ship or may be permanently fitted to her hull; S. Wooden ships and boats up to 50 tons register £1 125 per ton registered, wooden ships from 51 to 300 tons register 1 os rod, ditto of 301 tons register and above 11/2, iron ships of all kinds 10/; Sn. Free; Sz. 8% av; T. 8% a v.

Ships' Cables.-See Iron and Steel.

Shot.-See Iron and Steel.

Shovels.-See Iron and Steel.

Silk Yarns and Thread.-See Yarns (Silk).

Silk Woven Manufactures.-See Woven Manufactures (Silk).

Silver. See Gold and Silver Wares.

Silver Leaf.-See Gold and Silver Wares.

Silver Wares.-See Gold and Silver Wares.

Silver Wire.--See Gold and Silver Wares.

Skates. See Iron and Steel.
Slag. See Iron and Steel.
Sledges. See Carriages.
Snuff. See Tobacco, &c.

Soaps, per cwt.-A. Common 26, fine soap in cakes, tablets, cases and jars, and scented soap 15 3, solutions in coal tar in casks 97, fancy and creoline £185 gd per 100 kilos; B. All kinds 25 Br. Not perfumed, black or brown 60 per kilo, yellow 150, white 300; Ch. Free; Cor. Common 5% av, superior 10% a v; D. Scented soap, soap in tablets and soap powder 1 175 8d, other kinds 24; E. Per kilo 10; F. Scented 3/3, other 2 5, (*exclusive of excise duty on transparent soap, see Perfumery); G. Soft soap 2 64, hard soap not otherwise specified, in bars, &c. 51, soap in tablets, balls, boxes, jars, pots, &c, perfumed soap of all kinds 153; Gr. Common 6/4, other, not scented 129, scented £8; Hl. Free; Hay. Per cwt 4/2, toilet per dozen 8d; H. Scented soap 5/1, excise duty in addition 86, other kinds 391, excise duty in addition 86; 1. Common 3 3, perfumed 15/3, *glycerine 24/4, (*Soap in tablets, balls, or boxes is subject to the same duty as perfumed soap); J. Soap bar 50 cents per 100 catties; Nic. 4d per lb, perfumed 4d; N. Soft soap 1/10), transparent soap 16.11, other kinds 5/8; Per. 70%; PR. Per 100 kilos, common 3 pes 75 cts: P. 50 r per kilo; R. Soap except perfumed 12/2, toilet £3 135 2d; Rus. Soap of all kinds not perfumed 14'9, ditto scented in cakes, in powder or liquid £2 198 id; Sal. Common 3d, fancy gd per 1b, g w; S. Common 65, scented 3 11s; Sn. Soft soap 210, other kinds not perfumed 58, perfumed 15 10; Sz. 74d; T. All kinds 8% a v; USC. Per kilo, common, of oil rod, of rosin, or tallow 24d, perfumed 5/; Ven. 5th class, common, Castile, perfumed. Soda, Carbonate of, Bicarbonate of, Caustic, Crystals of, and Soda Ash.-See Alkali.

Soda, Sulphite and Hyposulphite of.-See Bleaching Materials.
Sole Leather.-See Hides and Skins.

B.

Spirits, per cwt.-A. Spirits, plain, of all kinds £3 1sod. liqueurs, punch, arrack, rum and other sweetened spirituous liquors £3 175 3d. (NOTE.-ConAr. sumption duty is included in the above rates.) Ar. Of all kinds 45% a v, wine, common, in casks 8 cts per litre, ditto fine, in casks 25 cts, ditto of all kinds, in bottles not more than 1 litre 25 cts, beer or cider 15 cts, spirits of wine in casks not exceeding 30 degrees 15 c. per kilo, brandy, gin, anis, cherry brandy, bitters not above 25 degrees 20 c, bottled spirits of wine not above 25 degrees per litre 20c, liqueurs, sweet or bitter up to 25 degrees 25 c per litre: B. Spirits for drinking and liqueurs of all kinds, import duty, in casks of 50 degrees strength or less 3'73 (per gallon), ditto for every degree above 50 degrees '87d, in bottles of whatever strength 7/31, excise duty in addition 5% of the above duties, other spirits 4/10); Br. Per litre, absinthe, Kirsch Wasser '900 and 40%, alcohol, brandy, cognac, rum, whisky 600 and 40%, Geneva 220 and 40%, all other kinds 400 and 40%, mineral water 100 and 30% per kilo; C. 42 cts per litre, Geneva 32 cts, rum 42 cts; D. Spirits, plain, in casks or bottles 2/71, in casks, of 8 Danish degrees of strength and less 1/2. (NOTE,

Br.

C.

فن

Spirits-continued.

E.

G.

F.

Gr.

HI.

H.

1.

An additional duty of Id per gallon is levied for every of a degree of strength above 8.) Spirits, sweetened, in flasks and bottles 27} per cwt, in casks 1/11; E. Per kil, 6d; F. Import duty, brandy and liqueurs in bottles 1/1 per gallon, brandy in casks 1/1 per gallon of pure alcohol, other kinds, except absinthe, in casks or bottles 1 1, ditto excise duty in addition, brandy, liqueurs and absinthe 5 8 ditto; G. All kinds £2 os 8d per cwt; Gr. Rosoglio and other liqueurs £3 4s, all other spirituous liquors up to 70 degrees of the arcometer (centigrade), including brandy, 111 per gallon, over 70 degrees 2/9; HI. Alcohol and others of same strength, per gallon £2 is 8d, alcohol for mechanical and scientific purposes, per gallon Hay. 21; Hay. Brandy, per gallon 2/1, per box of 12 bottles 4/2, per box, quarts, 12 bottles 63; spirit of wine per gallon 2/1; gin ditto 1/0 ditto box of 12 flasks 3/14, ditto ditto pints 21; H. Spirits of all kinds (50% alcohol), import duty 3d, excise duty in addition 4 64. (NOTE.-Methylated spirits are exempt from excise duty.) I. Pure in casks, &c, (casks, &c., included) 96 per hectolitre, sweetened or flavoured in casks, &c, (casks, &c, included) 48 per hectolitre; all kinds in bottles, from to 1 litre in capacity 5.76d per bottle, litre or less 432d per bottle: M. Spirits of all kinds, in bottles, without allowance for breakage or leakage, n w o'50, ditto in wood n w 0'40; NI. Per hectolitre of liquid containing 50 litres of alcohol at a temperature of 15 deg. of the cent, thermometer £3 16s 8d, or in case the excise duty on native spirits levied in N.I. is higher, so Nic. many florins more as shall be fixed by Colonial ordinance; Nic. Per lb. Foreign spirits more than 12 degrees up to 25 inclusive, by the Carthier alcoholmeter bottle 1/8, ditto more than 25 degrees (with special authority of the Government) same duty, with an increase per degree in excess of rd, all kinds in casks rd, ditto sparkling 24d; N. Spirits, in flasks or bottles 6 10, in casks, &c. (of proof strength) £5 15 8d per cwt. NOTE.--For every degree below proof, deductions of duty are made as follows below:

M.

N.

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8.12d per cwt.

R.

P.

Sal. S.

Sz.

Sn.

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(2) Sweetened spirits, or spirits mixed with any substance affecting Per. the alleged strength pay as spirits of 100 degrees strength; Per. PR. 70%; PR. Per hectolitre, brandy, common, and aniseed 4 p 06 c; gin 4 p 64 c; cognac brandy, and rum 13 p 85 c; liquors, per litre 20 c; P. Brandy and alcohol pure, in casks and demijohns, per decalitre of pure spirit 17500 r, ditto in bottles, &c., liquids not otherwise distinguished, per decaRus. litre of liquid 1'900 r; R. All kinds 10 2 per cwt; Rus. Arrack, rum French brandy and spirits distilled from plums, in barrels or casks £5 8s 4d per cwt gross, in bottles 2/4 per bottle, gin, whisky, liqueurs, Kirsch Wasser, spirituous infusions and corn spirit, in bottles 2 4. (NOTE.-The importation of corn spirit in casks is prohibited. Sal. £1108 10ld per dozen; S. Brandy, &c. 7d per gallon, transitory duty in addition to above 1d per gallon, liqueurs 2/91.) Sn. Per gallon, brandies and spirits, in casks or barrels, of corn, potatoes, and other agricultural products (of the strength of 50% of alcohol weighed at the temperature of 15 Celsius) 3/91 of rice (arrack), also of sugar (rum) 3 91; of the grape, when manufac tured in France and imported direct by sea old, ditto when otherwise manufactured or imported, also of other fruits 3/94, in other receptacles of any description (without regard to alcoholic strength) 1 24, liqueurs 1/799; Sz. Currant wine in casks 241; T. All kinds 8) a v, empty USC. casks for exportation of native wine 1; USC. Per kilo, brandy, rum, Ur. gin, whisky, &c., and the essences for making same, 18; Ur. Cognac, anise, bitters, rum, whisky, absinthe, and other alcoholic beverages, and in casks up to 20° per litre 15 cts, in bottles 25 cts; liqueurs Ven, and syrups 26 cts per litre; Ven. Cane rum (importation prohibited) 3rd class, red Bordeaux wine, all wines except Spanish in pipes, kegs or barrels: 4th class, all wines except Spanish and Bordeaux in demijohns and bottles; 5th class liquors (sweet) not specified; 6th class Spanish wine; 7th class brandy, gin, spirits of wine, and all liquors to 22 Cartier's scale,

T.

Starch, per cwt.-A. Starch for textile dressers, under special conditions 1/61, other kinds 6/1; Ar. Starch 7 cts per kilo, flour of wheat or maize 4 cts, vermicelli 7 cts; B. Free; Cor. 74% a v; D. Free; E. Per kilo 21d; F. 1/7; G. 6/5; Gr. Common rice 4/9 per cwt, common other 32, superior in boxes 5/11; Hl. Free; H. Free; I. Common 3/3'014, fine in boxes 4/10'521; Nic. As sago and maizena 2d per lb; N. 110; Per. 40%; PR. Per 100 kilos 3 pes 60 cts; P. 12/6; R. 164; Rus. 139; S. 38; Sn. 5/8; Sz. 3d; T. 8% av Ur. g w 7 cts. per kilo; Ven. Prohibited.

Stationery.-See Paper.

Steel and Steel Wares.-See Iron and Steel.

Stones.-Ar. Paving, flag, and trotting flag stones 30% a v; Rus. Whetstones L2 58 per poud; Sz. Plastiline for modelling 7d, paper stone for fire. proof walls and ceilings 3d per cwt, common stone for paving 41d. Stoneware.-See Earthenware.

Stoves. See Iron and Steel.

Stockings. See Woven Manufactures (Silk).

Straw Plaiting for Hats, per cwt -A. 2/0; B. Free; D. Of fine or coloured straw 7 10s 7d, of other straw £2 16s 6d; F. 2/04; G. 12/2; Gr. £6 Es; H. Free; 1. Plaits of straw, bark, esparto, &c., for hats 41; of straw for ropes and other articles free; N. £2 128 6d; P. 6 4s Ed; R. L1 12s 8d; Rus. Plain or mixed with cotton, hemp, silk or horse hair £17 6s 9d, painted straw 2 with an addition of 20% on each rouble of duty leviable in each case; S. 12/3; Sn. £2 16s 6d; Sz. 40}; T. 8% a v.

Strings for Musical Instruments.-See Brass and Iron and Steel; also Copper.

B.

Sugar, per cwt.-A. Beetroot and all kinds (raw), excepting not edible syrups Ar. 11/2, other refined 44d, unrefined 34d; Ar. Per kilo, refined 9c, unrefined 7c, sugar candies 300 and 30%, glucose 060 and 30%, all other kinds 130 and 30%; B. Import duty, refined candy, 1st class 135 4d, ditto 2nd class 1 1s 4d, loaf 198 91d, above No. 18 Dutch standard free but chargeable with an excise duty equal to the import duty on refined loaf sugar, raw, all kinds free but subject to a surtax of 15% of the amount of the excise duty payable, molasses containing less than 50% of saccharine matter 731, ditto for distilla. tion free, excise duty on raw, from No. 15 to No. 18 inclusive 196, from No. 10 to No. 15 18/3, from No. 7 to No. 10, 16 4, below No. 7 and molasses containing 50% or more of saccharine matter, also syrups containing crystallisable sugar 13/11: Br. Candy 560 per kilo, raisin or glucose 100 per kilo, any other kind 240 per kilo; C. Sugar of Ch. all kinds 35% av; Ch. Brown (No. 1 to No. 10 inclusive, Dutch standard) 1,000 catties o'1'2'o, candy o'2'5'o. white (No. 11 and upCor. wards, Dutch standard) o'2'o'o ; Cor. Sugar and molasses 7% a v; D.

E.

Br.

C.

F.

D. Sugar, refined candy, lump or powdered, of No. 19 Dutch standard and above, 12/4, additional duty 2/10, unrefined, except muscovado, from No. 15 to No. 18 Dutch standard 8/8, additional duty 2/74, unrefined, from No. 10 to No. 14, and muscovado from No. 15 to No. 18 Dutch standard 8'3, additional duty 2/4, unrefined inferior to No. 10 and muscovado inferior to No. 15 Dutch standard, also syrup 76, additional duty 2/1, molasses 4 1, additional duty 1/3; E. Per kilo 2d molasses; F. Unrefined, moist sugar, the estimated yield thereof at the refinery being 98% of refined sugar or less 2/10} net and £1 os 4d per cwt. of refined sugar, more than 98% 1 38 7d, refined, other than candy £1 38 7d, candy £155, molasses for distillation free, molasses other than for distillation, containing 50 of saccharine matter or less 61, molasses other than for distillation, containing more than 50% 13, native glucoses 52 per cwt; G. Sugar, refined, candy or lump and unrefined of No. 19 Dutch standard and above 15/3, unrefined below No. 19 Dutch standard 12/2, syrup or molasses 7 7, molasses for use in distillation free; Gr. Refined and glucose L1 38 118, unrefined and molasses 8/; HI. Hay. H. HI. And molasses free; Hay. Per cwt refined 14; H. Unrefined (excise duty) of a saccharine richness of more than 98% 1 25 1od, of a saccharine richness of not more than 98% for every percentage of its quality 2d, treacle or molasses containing 10% or less of solid sugar (import duty) 5/1, refined (excise duty) candy, 1st class £1 75, ditto 2nd class £1 4s 6d, melis, lump and loaf £1 25 rod; I. 1st class, superior to Dutch standard No. 20 £1 115 10 828d, 2nd class, inferior to Dutch

G.

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TARIFFS OF FOREIGN COUNTRIES.

Sugar-continued.
J.

standard No. 20 1 6s 6'211, molasses 4/0'768; J. White 75 cents Nic. per 100 catties, brown and black 40 cents; Nic. Sugar and N. Molasses 2d per lb; N. Sugar, all kinds 1 38 2d syrup or molasses Per. PR. P. free; Per. Sugar 70%, molasses 40%; PR. per 100 kilos, 9 pesos; P. Per kilo, sugar refined on the Portuguese system, as well as sugar superior to No. 20 Dutch standard* 135 r, sugar not otherwise classiR. fied 110 r, molasses and honey 23r; R. Raw and cassonades, in powder 4/10, refined sugar candy and dissolved sugar 8/2, syrups and Rus. molasses 2/51; Rus. Sugar, raw, at ports of the Black Sea or Sea of Azov 9/24 per poud, at other ports or by the land frontier 96 per pond, sugar, refined in loaves, pieces or lump and sugar candy, at ports of the Black Sea or Sea of Azov 12/0 per poud, at other ports or by the land frontier 12/41 per Per lb g w 31d; 8. Sugar of poud, molasses 11/10; Sal. all kinds, import duty 126, transitory duty 56; 8n. Sugar unrefined, up to No. 18 Dutch standard 13/3, ditto No. 18 Dutch standard and above 18 8, refined, including candy, loaf and powdered sugar, 18,8, syrup or molasses 5/8; Sz. Unrefined sugar candy and glucose 30, refined, in lumps and loaves 3/31, in cubes and fine powder 4o, molasses and dark syrup 94d, grape sugar in syrup 2/9f, grape sugar, solid 2/114, hemoglobine syrup £2; T. USC. Ur. T. All kinds 8% a v; USC. Per kilo 24d; Ur. Refired g w 5 cts Ven. per kilo, not refined g w 4 cts; Ven. Sugar and molasses prohibited. Sulphate of Iron (Green Copperas).-See Copperas.

Sal. 8. 8n.

Sz.

Sulphur (Flowers of).-See Brimstone.

Surgical Instruments.-See Iron and Steel.

Sweetmeats. See Confectionery.

Swords. See Iron and Steel.

Tallow. See Grease.

Tapes.-See Woven Manufactures.

Tarpaulins and Tarpaulin Cloths.-See Woven Manufactures.
Tenders for Locomotives.-See Iron and Steel.

Terra Cotta. -See Earthenware and Porcelain.

Thread.--See Yarns,

Tiles. See Earthenware and Porcelain.

Timber.-NI. Flooring boards 5% a v; N. Staves for casks, &c., only when planed, old 10%; Sn. Wood for polishing and boards for manufacture of boxes, pine d per kilo, fir 1d; Sz. Wooden sieves, common, 4/9 per cwt, fine 15/10, boards of plaster and reeds 7'd

Ar.

B.

Br.

per cwt.

Tin and Tin Wares, per cwt.-A. Tin, blocks, ingots and old broken tin free, bars,
plates, sheets or wire, tubes and coarse castings plain or combined with
wood or sheet or bar iron 4/0, tin wares, common, as kettles, dishes,
plates, &c., not lacquered and not combined with other materials 5/1,
other tin wares 15/3; Ar. Tin plates 5% a v; B. Tin, unmanufactured,
all kinds free, tin wares 10% a v; Br. Per kilo, tin, calaim (Indian
tin), tutenas, prince's metal, and other alloys in bars, rods, beads,
ashes, or powder, in sheets, pieces or scrap, or in any other unmanu-
factured state 100 r, in jewellery of any descriptien, plain, varnished,
gilded, silver-plated, or in rosaries, or with false stones 4,000 r, in
In plates: for engraving
thin leaves for bottles, in capsules, and fastenings for the same, &c.,
350 r, in tubes for stills, &c. 120 r.
music 350 r, engraved or with inscriptions for letters, music, &c.,
plain or mounted on wood or stereotype plates 700 r, in weights or
Articles not otherwise mentioned: plain
markers for scales 160.
800 r, silvered or bronzed, wholly or in part 1,600 r, gilded, wholly or
in part 2,400 r; C. In bars free; Ch. Tin 1'2'5'0 per 100 catties,
tin plates 0'4'o'o; Cor. 71% a v; D. in Tin ingots, bars, &c. free,
sheets, pipes, kettles, pans, &c. 24, tin wares, varnished, painted
or lacquered £1 175 8d, other kinds 18 10; E. Per kilo 24d;
or slabs, pure, filings
F. Tin, pure, in ingots, bars
old broken articles free, alloyed with antimony (Britannia
or alloyed, hammered or rolled
metal) in pigs 2/0, pure
2.5, tin wares, pots, pans and other manufactures of tin,
pure or alloyed with antimony 12/2; G. Tin, pure or alloyed with
lead, antimony or zinc, raw or broken free, rolled 1/6, tin wares,
coarse, plain or in combination with wood, iron, lead or zinc, not
polished or lacquered also wire, 3'o, fine wares, plain or mixed with

C.

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G.

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• The provision contained in the law of March 22, 1886, suspending until the year 1889 the law of December 27, 1870, is maintained in force.

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