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Cardboard cut in pieces or bent, for the manufacture of cardboard wares, pays the duty leviable on the cardboard, according to description, with an addition of 12 lire per 100 kilogs.

Manufactures of cardboard or stamped celluloid compressed or hardened, with
or without pattern..
..100 kilogs.

Maps: on linen-backed paper, with or without rods, or bound in atlases.
Music, printed: bound, in any manner.

Pens, metallic (except of gold or silver).

Other articles of paper or cardboard..

39

Books, printed: books in the Italian language, unbound, or simply stitched, pay the duty on the paper of which composed.

..100 kilogs. 20

Bound in any manner...
Books, unprinted (registers): unbound, or bound in boards, or with the corners

and back in cloth..

Bound in cardboard covered with cloth, or with thec orners and back in leather

Others

....

Pencils, with varnished sheaths other than of white wood..

With sheaths of white wood, varnished or not, and other kinds.
Without sheaths, except crayons..

Ink for writing..

For printing..

Indian ink..

Lamp black..

Other blacks...
Sulphate of baryta.
Carbonate of baryta.

White lead...

Red lead and litharge..

Other varnishes: containing mineral oils.

Other (including varnishes with a basis of amylic alcohol) Caustic soda

Carbonate and bicarbonate of soda.

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Pitch, black
Resin

Linseed oil..

Boiled

Other kinds

Sealing-wax

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Woodpulp including pulp of straw and other similar substances: dry.. 100 kilogs.
Wet

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Vegetable

Oil and spirit of turpentine.

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Colours in cakes or powders, or of any other kind.

Spirit varnishes..

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NOTE. Spirit varnishes are also subject to the surtax on alcohol at the rate of..

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* Mineral oils and oils of resin and tar for lubricating machinery, or for the manufacture of gas for burning, or for preparing jute for weaving, which have a density superior to o'875, and cannot, either alone or mixed, be used for illuminating purposes in ordinary lamps, are considered as heavy oils.

100 kilogs.

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NOTE.-Cotton seed oil, pure or mixed with olive or other oils, is subject to a surtax of..

.100 kilogs.

Tar: mineral, liquid..
Solid

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Wax, not worked: yellow.
White

Stearine, palmitine, ceresine
Cement slow-.

Quick

Millstones and grindstones..
Roofing slates

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Articles of Food, &c.

Sweetmeats and preserves with sugar or honey.

Tea biscuits, containing 18 per cent, or less of sugar or honey

dried or smoked..

Fish
In

Ale and beer: in casks or barrels.

In bottles

Excise duty: per degree of strength as indicated by the saccharometer..hectolitre
If not submitted to the test

Butter and margarine...

Salted

brine...

Pickled or preserved in oil..

Caviar and other prepared fish roes

Sardines or pilchards and anchovies: pickled or preserved in oil..
Oxen, per head..
Cows

Meat, fresh

Bullocks and calves

Sheep and lambs...

Pigs weighing up to ro kilogs. inclusive..

Over 10 kilogs, and to up 20 kilogs., inclusive.

Over 20 kilogs..

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Molasses
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130

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100 kilogs.

Roasted

Chicory and other coffee substitutes: roasted or ground..

33

NOTE. Chicory and other products prepared in such a manner as to be adapted to the uses of manufactured chicory and coffee are chargeable in addition with an excise duty of..

Bacon and hams.

Meat, salted or preserved..

Mineral waters, natural or artificial.

Aerated waters...

Excise duty, in addition, on aerated waters.

Mustard liquid, powder, or prepared....

Beans, peas, mushrooms, and asparagus, preserved in oil, salt, or vinegar..
Other pickled vegetables...

Sauces

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Rice, in the husk..

Partly husked, i.c., having to undergo further manipulation before it can be used for alimentary purposes...

..ton

Not in the husk.

Spirits, pure, not sweetened nor flavoured, in casks or in receptacles containing more than 1 litre.

hectolitre

Excise duty in addition, for each degree.

*Sweetened or flavoured, including rum, brandy, &c., in casks: cognac......

Other kinds

*All kinds in bottles: from 1 to 1 litre in capacity-cognac..

Other kinds

*Of litre or less-cognac.

Other kinds

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*NOTE. The Excise duty of 1 lira 80 cts. per hectolitre and per degree is leviable in addition to the duties stated for sweetened or flavoured spirits whether imported in bottles or not. In no case, however, can the additional duty be calculated on an alcoholic strength inferior to 70 degrees.

Sugar and molasses: 1st class (above 94 per cent.).

2nd class

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Lire cts:

Vinegar, containing pure acetic acid to the extent of: 10 per cent. or less 10 kilogs. 15 00
More than 10 per cent. and less than 50 per cent....
50 per cent. and above...
Wheat..

Wheat flour

Guns, complete

Parts of

Pistols and revolvers: complete..

Parts of

Cannon of iron or steel.

Of cast iron in the rough

Planed, turned, or otherwise worked.

Percussion caps.
Cartridges, loaded..

Empty, without caps.
Empty, with caps..
Blacking in boxes.

Miscellaneous Articles.

*Exclusive of internal duty.

....

39

Swords and sword blades pay as manufactures of the material of which chiefly

composed. Gunpowder, for mining purposes.

For fire-arms..

Railway carriages: for goods and tenders.

For passengers: 1st class.

2nd class

3rd class

Watches: with gold cases.

With cases of any other metal.

Wall or mantel clocks, without cases.

90 00 180 00 .1,000 kilogs. 75 00 ..100 kilogs. 12 30

lators

Accumulators

00

.per 100 800 100 kilogs. 300 00 ..per 100 350 00 100 kilogs. 700 00 9 00

5 00 00

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Electric lamps of bronze, brass, steel, or iron.

Of other materials, according to material of which made Hats of felt, trimmed or not, for men or boys....

Of other common wood..

Of cabinet-makers' woods..
Carved, inlaid, or veneered.

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In other forms..

Candles stearine, paraffin, palm, ozokerite, &c..

Wax, yellow

Wax, white, also sperm candles.

Carriages with not more than two wheels..

With more than two wheels, and not more than five springs.

With more than two wheels and more than five springs.

Not painted, varnished, nor finished, half the above rates, according to class. Carts

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NOTE. Composite carriages pay the duty of the highest class of which composed.

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With cases (in addition to the duty leviable on the case).

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So-called Black Forest" clocks, having wooden frames (in which the works are contained), including the case..

100 kilogs.

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So-called American System" clocks, including the case..
Alarums, not striking the hour....

Works of clocks and watches: of watches.

Of wall or mantel clocks..

Of tower and church clocks..

Clock and watch fittings..

Cases of docks pay as materials of which made.

Watch cases of gold or silver pay as jewellery.

Cordage and twine of flax, hemp, or jute, tarred or not: of more than two milli

metres in thickness.

.100 kilogs.

Of two millimetres or less in thickness.

Cordage of esparto, wood fibre, and the like

Bicycles and tricycles, complete or incomplete..
Quadricycles

Dynamo-electric machines: weighing up to 1,000 kilogs..
More than 1,000 kilogs.

Detached parts and fittings of dynamo-electric machines other than accumu

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Silk, pure or mixed with other materials.

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Household furniture: not upholstered: of common bent wood, combined or not

with common unbent wood, straw plaiting, cane, &c.

100 kilogs.

220 00

200 00

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110 00

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Upholstered: of common wood.
Of cabinet-makers' woods.......
Carved, inlaid, or vencered..
Matches, of wood..

Other kinds

Other kinds, exclusive of oil of cloves and oil of peppermint. Scented soap

Pianos, cottage

Grand

Pictures, pay duties applicable to foundation accessories.
Soap: common.

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NOTE. Excise duties are leviable in addition at the following rates, viz-For every 30 matches of wax, wood, or other material, prepared with paraffin, stearine, &c., 1 ct. For every three macthes of the kind called five minute" matches, I ct. For every 60 matches of wood or other common material, prepared with sulphur, 1 ct. Matches with two heads pay double excise duty.

Hats and bonnets ..per 100 Perfumery: non-alcoholic (including the weight of the immediate receptacles) 100 kilogs.

Perfumed, and all soap (except glycerine) in tablets, balls, or boxes.
Glycerine soap

Alcoholic (ditto, ditto)

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Excise duty in addition (excluding the weight of the immediate receptacles)

Essential oils: of roses.

Of oranges, &c....

Starch: common, not of rice.

Common, of rice..

Potato starch..

Cigars, Manilla, Havana, or similar quality: also cigarettes...
Other manufactured tobacco..

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Fittings for umbrellas and parasols.

Wool: dyed

Carded, undyed
Combed, undyed..
Carded, dyed.

Combed, dyed

Artificial (shoddy), dyed or undyed.. Horse and similar hair dyed..

Curled

Other animal hair dyed.

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Fine, or in boxes..

Tobacco, cigars, and snuffs, unmanufactured, in leaves and stalks.
Manufactured

NOTE.-A limited quantity of manufactured tobacco for the personal
use of the importer may be admitted under certain regulations at the
following rates:-

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Other kinds (including dolls): classed as " common small wares
Classed as fine small wares
Umbrellas and parasols of silk, or containing at least 12 per cent. of silk,..per 100
Of other materials..

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100 kilogs

400 00

50 00 100 00

Toys of wood..

100 kilogs. 60

Of terra-cotta, majolica, or porcelain pay as wares of the material of which

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FREE LIST.

Pure silk, thrown, single, doubled, or twisted, undyed. Copper, brass, or bronze in cylinders and engraved dies for printing. Argentine and packfong: cubes, lumps, or scraps. Tin: ingots, rods, and old tin. Zinc in pigs, and old broken articles. Broken glass. Hides and skins: raw and scraps. India-rubber and gutta-percha: raw, solid, or liquid. Manuscripts. Books in mixed text (Italian and other languages), unbound, or simply stitched. Books in other languages, unbound, or simply stitched. Maps on paper, cardboard, in sheets, or in atlases, simply bound. Music, printed, loose, or simply stitched. Rags. Cellulose. Arsenic, white. Chloride of lime and of potash, and hypochloride of soda. Brimstone. Nitrate of soda, raw. Vegetable tallow. Carriage grease composed of resinous oil and lime. Other greases, except lard. Oil cake. Mineral pitch. Coal, cinders, and patent fuel. Fire clay. Lime. Chicory, and other coffee substitutes: dried. Fish: fresh, of all sorts. Sardines or pilchards and anchovies: salted. Hops. Mustard, not ground. Yeast. Candies: tallow. Horses. Indigo. Ships and boats. Wool: natural, unwashed, or washed. Refuse and waste of wool. Horse and similar hair: raw. Other animal hair: raw.

Area
Population

TARIFF OF JAPAN.

.sq. miles, 162,655 | Imports.
.44,260,606 Exports

Note.-Tariff corrected from law of 1903.

For other alterations from Jan. 1, 1901, and ex. special taxes of March 31,

1904, see pages 1120-1.

Note.-The Yen or dollar = 100 Sens=4s. 2d. (nominal).

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I Catty=133 lbs. I Yen per Catty=3s. 3d. per lb. n.o.s.=not otherwise specified; n.o.p.= not otherwise provided for.

EXPLANATORY NOTES.

I. In "Conventional Rates fixed by Treaties," "F" stands for the Japanese Treaty with France, "G" for that with Germany, "A" for that with Austria-Hungary, and the "U.K." for that with the United Kingdom. These are marked thus in Tariffs, and given in brackets [ ].

2. The specific rates of duty stated under the "Conventional" Rates in brackets [], are those fixed by Supplementary Convention between the U.K. and Japan as the equivalents of various ad val. rates, established by the Treaty of the 16th July, 1894. The corresponding ad val. rate is mentioned for purposes of reference.

3. The specific rate is fixed by the U.K. Treaty alone. If, on the conversion of ad val. to specific rates under the German and French Treaties, any reductions are made on the specific rates stated, imports into Japan from the U.K. will have the advantage of such reductions under the most-favoured-nation clause in our Treaty.

Arms, Clocks, Watches, Scientific
Instruments, and Machinery.

3 Barometers.

4 Binocular glasses

4. The articles marked (*) will remain entitled on their importation into Japan from the U.K. to the application of the conventional rates given in brackets.

CLASS I-DUTIABLE ARTICLES.
Group 1.

No.

I Cannon, muskets, pistols, side-arms, projectiles, cartridges, and other arms

2 Balances, and measuring scales and tapes..

(a) Covered with leather or japanned

(b) All other kinds

9 Diving apparatus and parts of

10 Electric light machinery and parts of.

Rates Spec. Equival on Duty to a.v. duties estab. by ordered by Gen. Tariff. Japan, Gov. p.c. a.v. Yen.

5 Clocks and parts of ......

[G.

6 Compasses and chronometers (for navigation) and parts thereof

7 Crucibles, all kinds of

8 Cutlery, n.o.s.....

[F., 10 p.c. a.v.*] 15

20

11 Fire-engines and parts of

12 Implements, agricultural, and artisans' tools, and parts of

13 Musical instruments and accessories

14 Instruments, philosophical, chemical, drawing, surveying, surgical

and all other scientific instruments, n.o.s. Instruments, scientific, for use in drawing, &c. 15 Photographic instruments and apparatus and 16 Locomotive engines and parts of

17 Machines and machinery of all kinds and parts Printing machinery

18 Microscopes and parts of

19 Phonographs and parts of

20 Pumps and parts of ...

21 Sewing machines and parts of

..[F., 10 p.c. a.v.*] parts of.

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..[G., 5 p.c. a.v.*] IO thereof, n.o.s.

£32,374,250 £29,553,374

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