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

Other articles of paper or cardboard.

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

40 00 70 00

.100 kilogs. 20

00

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

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Others

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

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Pens, metallic (except of gold or silver)..

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

100 00

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

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Ink for writing..

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For printing..

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Sealing-wax

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

Indian ink.

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Lamp black.

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Other blacks.

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30 00

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

100 kilogs. 120 00

Other varnishes: containing mineral oils.

"

40 00

Other (including varnishes with a basis of amylic alcohol)

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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. Pitch, black Resin

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

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00 I 20

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Excise duty: per degree of strength as indicated by the saccharometer..hectolitre

If not submitted to the test

Butter and margarine...

Salted

Cheese

Cocoa, in the bean

Ground or in paste

Chocolate

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Coffee, raw.

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Roasted

207

00

Chicory and other coffee substitutes: roasted or ground..

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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

Fish

dried or smoked.

In

brine..

Sweetmeats and preserves with sugar or honey.

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

Pickled or preserved in oil..

Caviar and other prepared fish roes

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

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2nd class

Mineral waters, natural or artificial.

Aerated waters...

Mustard: liquid, powder, or prepared..

Excise duty, in addition, on aerated waters.

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

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

...ton

110

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

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

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

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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.)...

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60 00

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45 00

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Lire cts:

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

Wheat

Wheat flour

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90 00 180 00

1,000 kilogs. 75 100 kilogs.

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12

30

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

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

7 00

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

Railway carriages: for goods and tenders.

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

Watches with gold cases..

.each

With cases of any other metal..

Wall or mantel clocks, without cases.

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

So-called Black Forest" clocks, having wooden frames (in which the works are

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50

contained), including the case.

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...

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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

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

More than 1,000 kilogs.

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

lators

Accumulators

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

Of other materials, according to material of which made

16 00

.100 kilogs. 25 00

"

..per 100

"

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

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100 kilogs,

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40 00

50 00 50

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

Other kinds

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)

Alcoholic (ditto, ditto)

100 kilogs.

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

Essential oils: of roses..

Of oranges, &c.....

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..

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

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

Manufactured

400

50

100

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Other manufactured tobacco...

Toys of wood.

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..

Öf terra-cotta, majolica, or porcelain pay as wares of the material of which made.

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Other kinds (including dolls);

classed as common small wares". .....100 kilogs. 100

00

Classed as "fine small wares

200 00

Umbrellas and parasols: of silk, or containing at least 12 per cent. of silk,..per 100

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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. Zine: 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. Candles. 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.

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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).

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.

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.

No.

CLASS I-DUTIABLE ARTICLES.
Group 1.

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

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

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

2 Balances, and measuring scales and tapes..

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5 Clocks and parts of

7 Crucibles, all kinds of

8 Cutlery, 0.0,s....

10

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

20

.[G.

20

6 Compasses and chronometers (for navigation) and parts thereof

9 Diving apparatus and parts of

ΤΟ

10

20

10

10 Electric light machinery and parts of.

10

11 Fire-engines and parts of

10

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

5

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.

10

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

15 Photographic instruments and apparatus and parts of.

16 Locomotive engines and parts of

17 Machines and machinery of all kinds and parts thereof, n.o.s. Printing machinery

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