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Cardboard cut in pieces or bent, for the manufacture of cardboard wares, pays the Lirects.

duty leviable on the cardboard, according to description, with an addition

of 12 lire per 100 kilogs. Manufactures of cardboard or stainped celluloid compressed or hardened, with or without pattern......

. 100 kilogs. 40 00 Other articles of paper or cardboard..

70 00 Books, printed : books in the Italian language, unbound, or simply stitched, pay

the duty ou the paper of which composed. Bound in any manner..

100 kilogs. 20 Books, unprinted (registers) : unbound, or bound in boards, or with the corners and back in cloth...

..100 kilogs. 22 00 Bound in cardboard covered with cloth, or with thec orners and back in

leather Others

40 Maps ; on linen-backed paper, with or without rods, or bound in atlases.

30 00 Music, printed : bound, in any manner. Pens, metallic (except of gold or silver).

80 00 Pencils, with varnished sheaths other than of white wood.

100 With sheaths of white wood, varnished or not, and other kinds.

50 Without sheaths, except crayons. Ink for writing.

15 00 For printing. Sealing-wax

30

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

оо Wet

50 Indian ink..

15 oo Lamp black...

5 00 Other blacks.

5 Sulphate of baryta. Carbonate of baryta... White lead...

8 Red lead and litharge. Colours in cakes or powders, or of any other kind. Spirit varnishes...

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

. 100 kilogs. 120 Other varnishes : containing mineral oils.

40 00 Other (including varnishes with a basis of amylic alcohol) Caustic soda Carbonate and bicarbonate of soda.

50

1 00 Sulphite of soda.

4 00 Chromate of potash..

4 00 Borax, refined.

4 00 Swphate of iron, zinc, and copper.

2 00 Epsom salts..

I 50 Sal armoniac.

4 00 Nitrate of soda ; refined.

3 00 Nitrate of potash.

3 00 Salt

prohibited Glue

2 00 Glycerine

4 00 *Heavy oils.

8

00 Other kinds.

* 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 0-875, and cannot, either alone or mixed, be used for

illuminating purposes in ordinary lamps, are considered as heavy oils. Pitch, black

100 kilogs.
Resin
Linseed oil.
Boiled

26 Other kinds

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

1100 kilogs. 14 Tar : mineral, liquid..

8 Solid

Vegetable
Oil and spirit of turpentine.

3

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Articles of Food, &c. Ale and beer: in casks or barrels....

.hectolitre

3 00 In bottles

. 100 bottles

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

19 Butter and margarine.

. 100 kilogs. 12 50 Salted

50 Cheese Cocoa, in the bean

100

00 Ground or in paste Chocolate

I 30 Coffee, raw.

Igo Roasted

207 Chicory and other coffee substitutes : roasted or ground.

8 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..

. 100 kilogs. 50 00 Sweetmeats and preserves with sugar or honey. Tea biscuits, containing 18 per cent. or less of sugar or honey.

60 Fish : dried or smoked.

5 In brine.. Pickled or preserved in oil.

30 Caviar and other prepared fish roes

30 Sardines or pilchards and anchovies : pickled or preserved in oil..

15 Oxen, per head.

.each

38 Cows Bullocks and calves

8 Sheep and lambs.

3 Pigs : weighing up to 10 kilogs, inclusive.

O 75 Over to kilogs, and to up 20 kilogs., inclusive.

3 Over 20 kilogs..

3 75 Meat, fresh

100 kilogs. 12 Bacon and hams.

25 Meat, salted or preserved.

25 Mineral waters, natural or artificial.

30 Aerated waters.. Excise duty, in addition, on aerated waters. Mustard : liquid, powder, or prepared..

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

27 50 Rice, in the husk.

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

..ton

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

hectolitre 14 Excise duty in addition, for each degree.

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

60

00 Other kinds • All kinds in bottles : from } to i litre in capacity- cognac..

100 bottles 60 Other kinds

60 00 *Of } litre or less-cognac.

45 Other kinds

45 *Note.- The Excise duty of ı 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 : ist class (above 94 per cent.)..

100 kilogs. 99 2nd class

88 Molasses Tea

250

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Lire cts: Vinegar, containing pure acctic acid to the extent of: 10 per cent. or less I o kilogs. 15 More than 10 per cent. and less than 50 per cent....

90 50 per cent. and above....

180 Wheat

. 1,000 kilogs.

75 Wheat flour

. 100 kilogs. 12

30 Miscellaneous Articles. Guns, complete

per 100 Soo Parts of

100 kilogs. 300 Pistols and revolvers : complete.

- per 100 350 Parts of

. 100 kilogs. 700 Cannon of iron or steel..

9 Of cast iron : in the rough

5 Planed, turned, or otherwise worked.

7 00 Swords and sword blades pay as manufactures of the material of which chiefly

composed Gunpowder, for mining purposes.

100 kilogs. *150 For fire-arms.

* 200 *Exclusive of internal duty. Percussion caps.. Cartridges, loaded..

200 Empty, without caps. Empty, with caps.

75 Blacking in boxes. In other forms..

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

Wax, yellow
Wax, white, also sperm candles.

40 Carriages : with not more than two wheels.

.each 42 With more than two wheels, and not more than five springs.

IIO With more than two wheels and more than five springs.

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

.each Railway carriages : for goods and tenders.

100 kilogs. For passengers : ist class.

19 2nd class

16 3rd class

14 Note.-Composite carriages pay the duty of the highest class of which composed. Watches: with gold cases...

.each With cases of any other metal.

50 Wall or mantel clocks, without cases.

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

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

100 kilogs. So-called " American System "clocks, including the case..

150 Alarums, not striking the hour.

each 150 Works of clocks and watches: of watches.

Of wall or mantel clocks..
Of tower and church clocks.

..100 kilogs. Clock and watch fittings...

50 Cases of locks 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. II Of two millimetres or less in thickness.

25 Cordage of esparto, wood fibre, and the like Bicycles and tricycles, complete or incomplete.

each

42 Quadricycles Dynamo-electric machines : weighing up to 1,000 kilogs.. ....100 kilogs. 25 More than 1,000 kilogs.

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

lators Accumulators

100 kilogs. 25

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

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

. per 100

50 Silk, pure or mixed with other materials. Household furniture : not upholstered : of common bent wood, combined or not

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

100 kilogu, Of cabinet-makers' woods.

13 do Carved, inlaid, or veneered.

UNDO

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Lire cis. Upholstered : of common wood..

100 kilogs 40 00 Of cabinet-makers' woods.

50 Carved, inlaid, or veneered..

50 Matches, of wood..

10 00 Other kinds

15 00 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., I 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, i ct. Matches with two heads pay double

excise duty. Hats and bonnets

.. per 100 400 Perfumery: non-alcoholic (including the weight of the immediate receptacles)

100 kilogs.

50 00 Alcoholic (ditto, ditto) Excise duty in addition (excluding the weight of the immediate receptacles)

100 kilogs. 144 Essential oils : of roses.

.. kilog. Of oranges, &c...

1 50 Other kinds, exclusive of oil of cloves and oil of peppermint.

3

100 kilogs. 35 Pianos, cottage

..each

90 Grand

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

100 kilogs. 7 00 Perfumed, and all soap (except glycerine) in tablets, balls, or boxes.

35 Glycerine soap

60 Starch : common, not of rice.

8 Common, of rice..

12 00 Potato starch.

00 Finc, or in boxes.

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

prohibited Manufactured

prohibited Note.-A limited quantity of manufactured tobacco for the personal use of the importer may be admitted under certain regulations at the

following rates:Cigars, Manilla, Havana, or similar quality : also cigarettes... . kilog. 35

Other manufactured tobacco.. Toys : of wood,

100 kilogs. 60 of terra-cotta, majolica, or porcelain pay as wares of the material of which

made.
Other kinds (including dolls) : classed as common small wares 100 kilogs. 100

Classed as “ fine small wares
Umbrellas and parasols : of silk, or containing at least 12 per cent. of silk,.. per 100 125
Of other materials..

60 Fittings for uinbrellas and parasols.

. 100 kilogs 30 Wool: dyed Carded, undyed

IO 00 Combed, undyed.

15 Carded, dyed. Coinbed, dyed

25 Artificial (shoddy), dyed or undyed..

8 Horse and similar hair : dyed.. Curled

17 Other animal hair : dyed.

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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, siinply bound. Music, printed, loose, or simply stitched. Rags. Cellulose. Arsenic, white. Chloride of lime and of potash, and hypochloride of soda. Brimstouc. Nitrate of soda, raw. Vegetable tallow. Carriage grease composed of resinous oil and line. Other greases, except lard. Oil cake. Mineral pitch. Coal, cinders, and patent fuel. Fire clay. Lime. Chicory, and other cotiee substitutes : dried. Fish : fresh, of all sorts. Sardines or plehards and anchovies : salted. Hops. Mustard, not ground. Yeast. Candles. tallow. Horses. Indigo. Ships and boats. Wool: natural, unwashed, or wasbed. Refuse and waste of wool. Horse and similar hair ; raw, Other animal hair : raw,

TARIFF OF JAPAN, Area .sq. miles, 162,655 | Imports

.632,374,250 Population , .44,260,606 | Exports ...

- £29,553,374 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.
Vote.-The Yen or dollar = 100 Sens=45. 2d. (nominal).

1 Catty=1'33 lbs. 1 Yen per Catty = 35. 3d. per Ib. n.o.s. = not otherwise specified ; n.o.p.= not otherwise provided for,

EXPLANATORY Notes. 1. 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 inost-favoured-nation clause in our Treaty.

+. 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 1.-DUTIABLE ARTICLES. Rates Spec. Equival
Group 1.

on Duty to a.v. duties Arms, Clocks, Watches, Scientific

estab. by ordered by Instruments, and Machinery.

Gen. Tariff, Japan, Gov. No.

p.c. a.v.

Yen, i Cannon, muskets, pistols, side-arms, projectiles, cartridges, and other arms

25 2 Balances, and measuring scales and tapes. 3 Barometers ... 4 Binocular glasses

(a) Covered with leather or japanned ..[F., 1op.c. a.v.") 15

(6) All other kinds 5 Clocks and parts of

.[G. ó Compasses and chronometers (for navigation) and parts thereof 7 Crucibles, all kinds of 8 Cutlery, 11.0.5..... 9 Diving apparatus and parts of 10 Electric light machinery and parts of.. 11 Fire-engines and parts of 12 Implements, agricultural, and artisans' tools, and parts of 13 Musical instruments and accessories

15 14 Instruments, philosophical, chemical, drawing, surveying, surgical

and all other scientific instruments, n.o.s. Instruments, scientific, for use in drawing, &c. ..[F, 10 p.c. a.v.*] 15 Photographic instruinents and apparatus and parts of... 16 Locomotive engines and parts of

. [G., 5 p.c, a.v.*] 17 Machines and machinery of all kinds and parts thereof, n.o.s. Printing machinery

[F., 5 p.c. a.v.*] 18 Microscopes and parts of 19 Phonographs and parts of

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