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Salt, per cwt.-A. rofd. Salt can only be imported into Austria by special per

mission, and is subject to a licence duty in addition of 9/6 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 ir d, other kinds 1/2; F. Salt unrefined or refined, if European 1/ per cwt, from Senegal free ; G. By land frontier 66, by sea 61 ; 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 15*2%, and "sodium" in greater proportion than 98%; M. Salt common or for table use g w ocz; NI. 2fl per 100 kilos; N. Rock salt ad, refined salt in blocks and lumps 1'101, other cooking salt (at the Custom Houses of Hammerfest, Vardo, and Vadso) 870 per bushel, other cooking salt (at other places) 11d; P. 15 per bushel ; R. Prohibited ; Rus. Into ports of the White Sea uid per cwt, into ports of the Black Sea and Sea of Azov prohibited, on any other frontier 1'ut, imported for the manufacture of soda free; S. 24d, Vichy salts in powder and doses 63 35 4d per poud gross ; Sn. Free; Sz. Common Ild, table salt in packets 4.04. (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 Soapa. 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'o'o; Cor. Rapeseed 87 a v: D. 485; F. 2/51; G. In bottles or jars 10/2, in casks 2/01; Gr.6'44; Hay. Linseed 6d per gallon ; H. 5 d ; l. 5m; N. 2 3!; PR. Per 100 kilos 6 pesos 75 c; P. Linseed oil g'u, other kinds 17'5; R. & 2; Rus. 3/4 ; Sal. Linseed 2 4 per gallon; 8. 9.5; Sn. 3'n; Sz. 4d; T. & a v; USC. Per kilo. Linseed oil for preparing paint sd'; Ur. g w linseed per litre 5c; 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

od 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 1/7per ton burden, river boats of wood 8/, ditto of iron £1 125 ; G. Free ; Gr. Free; H. 1% a v; I. 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 174 per ton registered, sailing ships of all kinds 900 dredgers 9:4d 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 4/91 per ton gross, of oak 8 ot, ditto pleasure boats of wood or metal, or of wood and metal combined £7.45 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

Ships and Boats--continued.

not exceeding 1,500 tons 20 roubles per ton, above 1,500 tons 10 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, sball pay duty on each part according to their corresponding sections; all articles entered in a ship's inventory shall also pay duty under correspond. ing 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 Li 12s per ton registered, wooden ships from 51 to 300 tons register Llos rod, ditto of 301 tons register and above 112, iron ships of all kinds rol; Sn.

Free; Sz. 8% a v; 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 2'6d, fine soap in cakes, tablets, cases ard jars, and

scented soap 15'3, solutions in coal tar in casks 97, fancy and creoline 618s gd per 100 kilos; B. All kinds 2'51 ; Br. Not perfumed, black or brown 60 per kilo, yellow *150, white •300 ; Ch. Free; Cor. Common 5% a v, superior 10% a v; D. Scented soap, soap in tablets and soap powder 6i 175 8d, other kinds 24}; E. Per kilo 1/0$; F. Scented 3/3,* other 2 51,(*exclusive of excise duty on transparent soap, see Perfumery); G. Soft soap 2 61, hard soap not otherwise specified, in bars, &c. 5'1, soap in tablets, balls, boxes, jars, pots, &c, perfumed soap of all kinds 15'3; Gr. Common 6/41, other, not scented 12/9), scented £8; HI, Free; Hay. Per cwt 4/2, toilet per dozen 8d; H. Scented soap 5/1, excise duty in addition 86, other kinds 3'91, excise duty in addition 86; 1. Common 3 3, perfumed 15/3, "gly. cerine 24/4), (*Soap in tablets, balls, or boxes is subject to the same duty as perfumed soap); J. Soap bar 50 cents per 100 catties ; Nic. Id per lb, perfumed 4d ; N. Soft soap 1/10), transparent soap 16 11, other kinds 5/8: Per. 70%; PR. Per 100 kilos, common 3. pes 75 cts: P. 50 r per kilo; R. Soap except perfumed 12/2, toilet £3 13$ 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 o per lb, g w; S. Common 65, scented 63 Iis; Sn. Soft soap

10, other kinds not perfumed 5 8, perfumed 15/10; Sz. 7ld; 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.-Sce Bleaching Materials. Sole Leather.-See Hides and Skins, Spirits, per cwt.--A. Spirits, plain, of all kinds 63 is od 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 23 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 zoc, B.

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 371 (per gallon), diito for every degree above

50 degrees 87d, in bottles of whatever strength 7/31, excise duty in Br. 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 100 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 2/77, in casks, of 8 Danish degrees of strength and less 1/24. (NOTE, –

ون

Gr.

N.

99

Spirits-continued.

An additional duty of Ad per gallon is levied for every of a degree

of strength above 8.) Spirits, sweetened, in flasks and bottles 27 E. F. per cwt, in casks 1/11}; E. Per kil, 6d; F. Import duty, brandy and

liqueurs in bottles 1/4 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 G.

ditto; G. All kinds kz os 8d per cwt; Gr. Rosoglio and other liqueurs 63 4s, all other spirituous liquors up to 70 degrees of the

arcometer (centigrade), including brandy, 111) per gallon, over 70 HI. degrees 2/94 ; HI. Alcohol and others of same strength, per gallon

62 is 8d, alcohol for mechanical and scientific purposes, per gallon Hay. 2/1 ; Hay. Brandy, per gallon 2/1, per box of 12 bottles 4/2, per box,

quarts, 12 bottles 63; spirit wine per gallon 2/1; gin ditto 10, H. ditto box of 12 flasks 3/1), ditto ditto pints 2'1; H. Spirits of all

kinds (50% alcohol), import duty 3d, excise duty in addition 4/6). 1. (Note.-Methylated spirits are exempt from excise duty.) I. Pure in

casks, &c, (casks, &c., included) 9/6 per hectolitre, sweetened or flavoured in casks, &c, (casks, &c, included) 48 per hectolitre; all

kinds in bottles, from to 1 litre in capacity 5.764 per bottle, $ litre M.

or less 4'32d per bottle; M. Spirits of all kinds, in bottles, without allowance for breakage or leakage, n w oʻ50, 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 63 16s 8d, or in

case the excise duty on native spirits levied in N. 1. 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 in.
crease per degree in excess of old, all kinds in casks id, ditto
sparkling 2hd; N. Spirits, in flasks or bottles 6/10, in casks, &c. (of
proof strength) 65 is Bd percwt. Note.-For every } degree below
proof, deductions of duty are made as follows below:-
100 to 90 deduction of

8'12d per cwt.
90 ,, 85

7450
85 , 75
бо

6'43d
60
1945

6'ood
45

25 (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 P. litre

c; P. Brandy and alcohol pure, in casks and demijohns, per decalitre of

pure
spirit
1'500

r,

ditto in bottles, &c., liquids not otherwise distinguished, per decaR. Rus. litre of liquid i'goor; R. All kinds 102 per cwt ; Rus. Arrack, rum

French brandy and spirits distilled from plums, in barrels or casks 458 4d per cwt gross, in bottles 2/45 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 proSal. S. hibited. Sal. £lios 10fd per dozen; S. Brandy, &c. 7.d per

gallon, transitory duty in addition to above id per gallon, liqueurs Sn. 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) 394 ; of the grape, when manufac. tured in France and imported direct by sea gld, ditto when otherwise manufactured or imported, also of other fruits 3/91, in other receptacles

of any description (without regard to alcoholic strength) 1/24, liqueurs 8z. T. 1/7*99; 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, 1/8: 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,

7'11d

751)

25

4'41d 5'08d

20

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. 7% a v; D. Free; E. Per kilo 24d; F. 1/75; G. 615; Gr. Common rice 4/9 per cwt, common other 3/2, superior in boxes 5/117; Hl. Free; H. Free; I, Common 3/3.014, fine in boxes 4/10 521; Nic. As sago and maizena ad per lb; N. 1103 ; Per. 40%; PR. Per 100 kilos 3 pes 60 cts; P. 12/6; R. 16/4; Rus. 13'9; 8. 384 ; 8n. 5/8; Sz. 3d; T. 8% a v 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 y; Rus. Whetstones

42 55 per poud; Sz. Plastiline for modelling 7d, paper stone for fire.

proof walls and ceilings 3d per cwt, common stone for paving 4id. Stoneware.-See Earthenware. Stoves.-See Iron and Steel. Stockings.-See Woven Manufactures (Silk). Straw Plaiting for Hats, per cwt --A. 210.; B. Free ; D. Of fine or coloured

straw £7 ios 7d, of other straw £2 16s 6d ; F. 2os; G. 12/2; Gr. £6 es ; H. Free ; l. Plaits of straw, bark, esparto, &c., for hats 4/1); of straw for ropes and other articles free; N. L2 is ód ; P. 46 4s 8d; R. 61 128 8d; Rus. Plain or mixed with cotton, hemp, silk or horse hair 617 6s gd, painted straw z with an addition of 20% on each rouble of duty leviable in each case ; 8. 12'3; Sn.

£2 16s 60 ; Sz. 4'01; T. 8% a v. Strings for Musical Instruments.-See Brass and Iron and Steel; also

Copper. Sugar, per cwt.-A. Beetroot and all kinds (raw), excepting not edible syrups Ar. 11/27, other refined 41d, unrefined 3d ; Ar. Per kilo, refined 94, unre

fined 7c, sugar candies '300 and 30%, glucose 'o60 and 30%, all other B. kinds' 130 and 30%; B. Import duty, refined candy, ist class

kr 3$ 4d,* ditto 2nd class £r is 440,* loaf 198 9ld, 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 7/31, ditto for distilla. tion free, * excise duty on raw, from No. 15 to No. 18 inclusive 1986, 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 Br. containing crystallisable sugar 13/11; Br, Candy -560 per kilo, raisin C. 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. 1o inclusive, Dutch

standard) 1,000 catties oʻ1'2'o, candy o'2'5'0. white (No. 11 and up. Cor. wards, Dutch standard) o'2'o'o ; Cor. Sugar and molasses 75% av; D. D. Sugar, refined candy, lump or powdered, of No. 19 Dutch

standard and above, 12/4, additional duty 2/10, unrefined, except mus. covado, from No. 15 to No. 18 Dutch standard 8/8, additional duty 2/7), unrefined, from No. 10 to No. 14, and muscovado from No. 15 to No. 18 Dutch standard 8/3, additional duty 2/41, unrefined inferior to No. 10 and muscovado inferior to No. 15 Dutch

standard, also syrup 76, additional duty_2'ı), molasses 4 1, addi. E. F. tional duty 1/31 ; E. Per kilo 2}d molasses ;F. Unrefined, moist sugar,

the estimated yield thereof at the refinery being 98% of refined sugar or less 2/10} net and 61 os 4d per cwt. of refined sugar, more than 98% 61 35 7d, refined, other than candy &r 3s 70, candy £1 5$, molasses for distillation free, molasses other than for distilla. tion, containing 50% of saccharine matter or less 6,1, molasses other

than for distillation, containing more than 50% 13, native glucoses G. 5'2 per cwt ; G. Sugar, refined, candy or lump and unrefined of No. 19

Dutch standard and above 15/3, uprefined below No. 19 Dutch Sugar-continued.

standard 12/2, syrup or molasses 77, molasses for use in distillation Gr. free; Gr. Refined and glucose Li 3s 11d, unrefined and molasses 8/: HI. Hay. H. HI. And molasses free ; Hay. Per cwt refin 14/; H. Un

refined (excise duty) of a saccharine richness of more than 98%, 28 iod, of a saccharine richness of not more than 98% for every percentage of its quality afd, treacle or molasses containing 10% or less of solid sugar (import duty) 5/1,

refined (excise duty) candy, ist class 61.75, ditto and class 1. £1_4s 6d, melis, lump and loaf bo as rod; list class, superior

to Dutch standard No.20 £111s 10-828d, 2nd class, inferior to Dutch

* With an addition of 15% of the duty as surtax.

J. standard No. 20 61 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 ad per Ib; N. Sugar, all kinds £1 3s ad 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* 135r, sugar not otherwise classi. R. fied 110 r, molasses and honey 23r; R. Raw and cassonades, in powder

4/109, refined sugar candy and dissolved sugar 82, syrups and Rus. molasses 2'5t; Rus. Sugar, raw, at ports of the Black Sea or

Sca 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 12/04

per poud, at other ports or by the land frontier 12/4: per Sal. 8. poud, molasses 11,10; Sal. Per lb.g w 340 ; 8. Sugar of Sn. all kinds, import duty 126, transitory duty 56; Sn. Sugar

unrefined, up to No. 18 Dutch standard 13/3, ditto No. 18

Dutch standard and above 18, 8, refined, including candy, loaf 8z. and powdered sugar, 188, syrup or molasses 5/8; Sz. Unrefined

sugar candy and glucose 3'01, refined, in lumps and loaves 3/3), in cubes and fine powder 401, molasses and dark syrup 91d, grape

sugar in syrup 29%, grape sugar, solid 2/11), hemoglobine syrup 22; T. USC. Ur. T. All kinds 8% a v; USC. Per kilo 24d; Ur. Refir od g w 5 cts

Ven. per kilo, not refined g w 4 cts; Ven. Sugar and inolasses prohibited. Sulphate of Iron (Green Copperas).-See Copperas, 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 manu. facture of boxes, pine id per kilo, fir id; Sz. Wooden s'eves, common, 4/9 per cut, fine 15/10, boards of plaster and reeds 7 d

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 4/07, tin wares, common, as kettles, dishes,

plates, &c., not lacquered and not combined with other materials 5/1, Ar. B. other tin wares 15/3; Ar. Tin plates 5% av; B. Tin, unmanufactured, Br.

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 thin leaves for bottles, in capsules, and fastenings for the same, &c., 350 r, in tubes for stills, &c. 120 r. In plates : for engraving music 350 r, engraved or with inscriptions for letters, music, &c., plain or mounted on wood or sterentype plates 700 r, in weights or markers for scales 160. Articles not otherwise mentioned : plain

8oo r, silvered or bronzed, wholly or in part 1,600 r, gilded, wholly or C. Ch. in part 2,400 r; c. In bars free ; Ch. Tin 1'2'50 per 100 carties, Cor. D. tin plates 0'4'00; Cor. 71% a v; D. in 'l in ingots, bars, &c. free

sheets, pipes, kettles, pans, &c. 241, tin wares, varnished, painted E. or lacquered £! 175 8d, other kinds 18'10; E. Per kilo afd; F. F.. Tin, pure, in ingots, bars or slabs, pure, filings and

old broken articles free, loyed with antimony (Britannia metal) in pigs 2/0), pure or alloyed, hammered or rolled

2:51, tin wares, pots, pans and other manufactures of tin, G. pure or alloyed with antimony 12/2; G. Tin, pure or alloyed with

lead, antimony or zinc, raw or broken free, rolled 1/61, tin wares, coarse, plain or in combination with wood, iron, lead or zinc, not

polished or lacquered also wire, 3'0$, fine wares, plain or mixed with The provision contained in the law of March 22, 1886, suspending until the ycar 1889 the law of December 27, 1870, is maintained in force.

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