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CLASS III.-PROHIBITED ARTICLES.

Oil cake, in lump or powdered. Opium, for medical purposes (imported by Imperial Government).

Plants, trees, and shrubs, and roots, shoots and bulbs thereof,

Rice and paddy.

Sardines ("iwashi") dried.

Tea-firing baskets and sieves. Tea-firing pans. Tea lead.

Wool, goats' hair, and camels' hair (new or old).

Adulterated drugs, chemicals, medicines, foods, and beverages considered injur ous by laws, ordinances, and regulations. Articles used in smoking opium. Articles considered by laws ordinances, and regulations, dangerous to public health, or to plants and animals Articles in violation of the laws of the Empire respecting patents, designs, trade marks, and copyright.

Books, pictures, engravings, and other articles injurious to public peace or morals.
False coins, and imitations of coins which may be considered to be false coins.
Opium (opium imported by Government for medicinal purposes excepted).

EXTRACT FROM LAW No. 3 promulgated on 31st March 1904,
establishing extraordinary special taxes.

ARTICLE I.

To defray expenditures arisen from a special contingency, land tax, business tax, income tax, sake tax, sugar consumption tax, soy tax, registration tax, exchange tax, shooting licence tax, mining tax, and various important duties shall be increased, and consumption tax shall be imposed on woollen textiles and kerosene oil, and civil suit stamp duty shall be increased in

accordance with this law.

ARTICLE 2.

Land tax, business tax, income tax, saké tax, sugar consumption tax, soy tax, registration tax, exchange tax, shooting licence tax, mining tax, and impo:t duties on beverages and comestibles, clothing and accessories, kerosene oil, sugar, molasses, syrup, silk tissues, liquors and tobacco shall be increased and levied according to the following rate besides the amount of taxes fixed in the articles of those laws and regulations respectively:

II.

IMPORT DUTY.

Goods mentioned in the Group 2 of Table of Import Duty affixed to the Law of rate of
Customs Duty, Confectionery and Sweetmeats excepted, 5 p.c. a v.

Confectionery and Sweetmeats.

(A). Confectionery, 10 p.c. a.v.

(B). Articles prepared with Sugar, Molasses and Syrup, 5 p.c. a.v.

Silk, manufactured or contained, mentioned in the Group 13 of Table of Import duty affixed to the Law of rate of Customs duty, 20 p.c. a.v.

Alcohol 3 sen per litre.

Other Alcohol changed, 3 sen per litre.

Various alcoholic medicines (opium tincture excepted), 3 sen for each litre.

Kerosene oil, 20 p.c. a.v.

Sugar (Below No. 15, Dutch colour standard), 25 p.c. a.v.

Molasses, 20 p.c. a.v.

Syrup, 20 p.c. a.v.

Chinese silk crapes, 10 p.c. a.v.

Chinese pongee, 10 p.c. a.v.

Chinese silk satans, 10 p.c. a.v.

Chinese silk printed satins, Io p.c. a.v.

Silk faced cotton satins, 10 p.c. a.v.

Silk embroidered and silk cloth embroidered, 10 p.c. a.v.

All other various silk tissues (whether pure silk or mixed), 10 p.c. a. v.

All manufactured tobacco (*), 100 p.c. a. v.

Chinese liquors (brewed), 20 p.c. a.v.

Sake, 20 p.c. a.v.

Various wines, liquors and spirits containing quantities of alcohol of over 50 pc. in 100 p.c. of originals; 5 rin for every ten litres, for increasing each unit of quantities of pure alcohol.

(*) The Tobacco Monopoly Law which came into operation on 1st July, 1904, provides: "The manufacture of tobacco shall be the monopoly of the Government."

ARTICLE 3.

Consumption Tax, shall be imposed on woollen textiles and Kerosene Oil at the follow ing rate :

1. Woollen textiles,-15/100 of the value.

2. Kerosene Oil.-sen 3.2 for each gallon.

Woollen textiles above described shall all be made from woollen cloth, woollen cloth and silk mixtures, and woollen cloth and cotton mixtures, the rate to be unaffected by the quantity of wool.

ARTICLE 23.-ADDITIONAL RULES.

This law shall be enforced on the date promulgated.

Provided that import duties shall not come into force until six months have elapsed after the promulgation of this law.

TARIFF OF JAPAN.-ALTERATIONS.

Exemption from duty of articles imported for the purpose of undergoing additional manufacture.

Article 1-The following articles may be treated in accordance with Law No. 85 of the 33rd year of Meiji, and free of duty.

1. Articles imported for the purpose of being carved, engraved, cloisonné, or inlaid with gold or silver.

2. Porcelain and earthenware imported for the purpose of being painted and baked.

3. Tissues or woven fabrics imported for the purpose of being dyed, printed or coloured in yuzen style.

4. Tissues or woven fabrics imported for the purpose of being embroidered or hemmed. 5. Furs imported for the purpose of being tanned.

Article 2.--Any person who desires to import any article mentioned in Article I shall describe in the import declaration to be presented to the Customs the purpose of importation, the sort of additional handiwork or process to be applied thereto, the name of the artist or artisan who undertakes the work, and the date of its re-exportation.

Article 3-The article summitted to such additional handiwork or process must be exported from the port where it was imported.

Article 4-At the time of exportation of the article submitted to such additional handiwork or process, the import permit and a certificate showing the performance of the handiwork or process, drawn up by the artist or artisan who undertook it, must be attached to the expert declaration.

In the certificate as to the performance of additional handiwork or process, there shall be mentioned the name of the article, its material and quantity and the sort of additional handiwork process applied thereto. The certificate must be duly dated, and signed, and the name and seal shall be put thereon by the artist or artisan who undertook the work.

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Note.-Kilo

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TARIFF OF MEXICO.

..sq. miles, 767,005 | Imports.......
14,000,000 | Exports...........

$75,901,755 $197,728,969

2 204 lbs. avoirdupois; sq. metre = 1196 sq. yds. ; 4s. 2d.; Cs. = cents. ; cms. centimetres; n. s. not specified. Net weight," actual weight of the merchandise; "legal weight" includes 'net weight," and interior bottles, boxes, winders, wrappers, &c., in which the articles are imported. "Gross weight"-total weight of packages. When merchandise which pays according to " 'legal weight" has no other covering besides the one which forms the outside package, the actual weight of merchandise will be considered to be its legal weight.

IMPORTANT: See pp. 1137 and 1139 for Decrees of February 4 and March 14, 1904, making changes in the Tariff.

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The young of the animals enumerated above, except calves and pigs, pay 25 per cent. of the duties specified.

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Butifarras, chorizos, and salchichones (three species of sausage),

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Leather cords for "sombreros"

Pes. cts.

Slippers and shoes of leather or other material without silk or metal, up to 12 cms. length

.kilo. (legal)

0'75

.(pair) 025

Do., 20 cms. length

Do., more than 20 cms. of sole

.(pair)
.(pair)

0'35

o'50

Do., &c., of leather or other material, ornamented or embroidered with silk or metal, not silver, platinum, or gold, up to 12 cms. of sole...

.(pair)

0'25

Do., up to 20 cms. of sole

0'35

Do., more than 20 cms. length

0'50

Boots and shoes of tanned cowhide for men..

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Do., do., of calf-skin for men...

2'50

Boots of leather or cloth, not containing silk, which are ornamented, not with gold, silver, or platinum, up to 12 cms. length

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Boots not with silk ornamented, not with gold, silver, or platinum, up to 20 cms. length

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Boots of silk, or cloth containing silk, with ornaments not of gold, silver, or platinum, up to 12 cms. length..

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Low shoes ("zapatos") of skin or cloth, without silk, ornamented, not with

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Hemp, flax, ramie, jute, and other vege, fibres n.s., raw or hackled

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(gross) 0'02

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(legal) 0'10

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Coffee

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Roots, barks, flowers, herbs, leaves of a medicinal nature, whole or powdered

kilo. (legal)

0'20

Raw tobacco, if not Virginian

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Virginian tobacco, manufactured

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Tea, green or black, of all kinds

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Olive oil, in jars or flagons without allowance for waste or leakage
Do., in glass vessels, without allowance for waste or leakage
Sugar, common and refined...

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Preserves and sweetmeats

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Chocolate..

Fecula of all materials, and prepared with milk or by other formulas

Potato meal..

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(gross)

0°15

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Do., unrefined..

Fixed oils, not specified, for industrial purposes...

Opium of all kinds and its extracts

Cotton-seed oil of all kinds

Coco oil

Essential oils of orange or neroli, geranium-rose, nutmeg, patchouli, and rose

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Do., not specified

2'00

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Gum arabic, copal, damar, pounce or sandarach, lac, senegal, and tragacanth

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Ordinary wood for building purposes, sawn into dovetailed pieces

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Fine woods, sawn into boards, planks, beams, and blocks ......kilo. (gross)
Box wood, not manufactured

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Manufactures of paste, with wooden leaves, in imitation of

Do. of wood, with covering of silk or containing silk, or skin, containing ornaments not gold, silver, or platinum, n.s. Handles and head-pieces for tools...

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