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Lumber (*) (not including spars), yellow or pitch pine, undressed.

...per 1,000 ft.
board measure $3.00

Do., other than yellow or pitch pine, dressed one or both sides, or grooved and
tongued, or grooved or tongued..

Do. (*), do., do., undressed..

......per 1,000 feet board measure

Malt liquor, the original gravity of which is less than 1,062,"viz.:

Beer, Lager only

Do., do.

Do., do...

Do., do.

Do., do.

Do., other kinds, and cider & perry, in wood
Do., do., do., in bottle

Do., do., do., do.,...

Do., do. other kinds in bottle

Do., do., do.,...

Do., do.

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.per doz. rep. quarts (†) measuring up to 27 ozs.

kinds."

..per gal.

0.16

..per doz. Imp. quarts (†)

0.60

0.40

0.30

0.20 0.10

0.75

Matches, in boxes containing not more than 100 matches each

.per doz. Imp. pints (†)
.per doz. rep. pints, measuring up to 131 ozs.
per doz. rep. halt-pints, measuring up to 7 ozs.
(Matches in boxes containing any greater quantity than 100 matches each
.....per gross of boxes
to be charged in preportion).
Matches, other than in boxes..

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Match splints, in cases containing each equal to ten gross of matches of the ordinary
length

Meats, ham, bacon, tongues, canned or preserved meats..
Medicinal preparations of the last current British Pharmacopæia (Official) containing
....per case
spirits (not otherwise provided for) which the Comptroller of Customs is satisfied are
..per 100 lbs.
to be used in the compounding of medicines only...
Medicinal preparations, not official, and patent or proprietary medicines containing
spirits (not otherwise provided for):

If containing less than 25 p.c. of proof spirit..

If containing 25 p.c. but less than 50 p.c. of proof spirit..

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If containing 50 p.c. or more of proof spirit: to pay duty as spirits. Milk, preserved, malted and sterilised, and compounds thereof.

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Muzzle loading guns..

Nails and spikes, iron and galvanised iron..

Nuts, used in the opinion of the Comptroller of Customs as Fruit.

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..per head

..each ad. val. duty

...each

I.00

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Oils (other than gasoline, benzine, naphtha and crude petroleum), when admitted
with sanction of the Comptroller of Customs, which give off an inflammable vapour
at a temperature of less than 85 deg. F. when tested in the Abel-Pensky apparatus
in the manner laid down in the Schedule to the proclamation of the 7th day of
November, 1901, under the Petroleum Ordinance, 1872..
Do., crude petroleum, including such by-products as jodolite (when admitted with
the sanction of the Comptroller of Customs)...

per gal.

per gal.

3.00

Ο.ΟΙ

Oilmeal and cakes.

Do., all other, including castor oil, benzine, naphtha and gasoline, when admitted with the sanction of the Comptroller of Customs (essential, medicinal, and perfumed oils excepted)

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Paints, mixed for use....

per cwt.

Paints and colours ground in oils or any other liquid..

0.75

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Do., pigments dried, other than ochres..

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Do., ochres, dried, and distempers..

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Do., lakes, vermilion and fine colours to pay ad. val.

Percussion caps..

per 100

Pistols, including revolvers..

0.04

....each

5.00

.per barrel

0.50

Pitch

Spruce and white pine lumber not grooved, tongued or dressed, to be subject to a reduction of 5 per cent. for splits.

† Subject to a maximum allowance of 5 p.c. for breakage.

Subject to an allowance of 12 p.c. for deterioration on voyage in lieu of any allowance for survey,

Sago

Pickles, including olives and sauces..

..per rep. qrt. $0.06

Pork, admitted by the Comptroller of Customs as salted or pickled, per brl. of 200 lbs.
Rice
Rosin

2.00

..per 100 lbs.
per barrel

0.35

0.50

Salt, admitted by the Comptroller of Customs as fine.

...per lb.

Ο.ΟΙ

Do., coarse, in bulk..

per 200 lbs.

1.50

Saltpetre..

0.75

Sarsaparilla

Sheep..

per lb.

. per gal.

Ο.ΟΙ

Shingles, wooden, of all kinds.

Shooks, per pack or packs containing shooks for 1 puncheon or 2 hogsheads, or 3 barrels

.per head
.per 1,000

0.75 1.00

0.50

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Seeds, coriander, cumin, anise seed, mustard, mustard seed, menthie or mattie seed,
adjwine or iowine, mangrail, peepur, murra, kulungun, hurray, black and other
pepper, ground or unground, turmeric, caraway, celery, capsicums, myrabolums
Spices, and all seeds, not otherwise specified, except garden seeds (free)
Spirits and strong waters, for every gallon computed as of the strength given on
Sykes' Hydrometer as the proof strength of spirits of every description (except
perfumed) spirits including naphtha or Methylic alcohol purified so as to be potable,
and mixtures and preparations containing spirits...

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0.02

0.04

3.50

2.00

4.00

per gal. Do., perfumed, not over proof (being in the opinion of the Comptroller of Customs not potable), computed as above.. per liq. gal. Do., perfumed, over proof (being in the opinion of the Comptroller of Customs not potable), computed as above... ...per liq. gal. Where a person importing sweetened spirits, liqueurs, bitters and cordials or other preparations containing spirits in bottle has entered the same in such a manner as to indicate that the strength is not to be tested. ...per gal. 4.50 Provided always that no spirits be allowed to be imported into the Colony of a lower strength than 25 u.p. except such as may be passed by the Comptroller of Customs as liqueurs.

Spirit tested for strength and for obscuration shall be tested without prepayment of any fee; but where the Government analyst certifies that the strength of the spirit could not be ascertained by the hydrometer without testing for obscuration, the importer shall pay the Government Analyst's fee for testing.

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Spirits, naphtha or methyl alcohol not purified so as to be potable....
Spirits, methylated, certified by the Government analyst to contain not less than
10 p.c. of wood naphtha, and three quarters of one p.c. of Dippel's oil or of
mineral naphtha...

Sparklets containing carbonic acid..

Starch, of all kinds, including corn starch and all farinaceous foods, not otherwise enumerated

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Do., do., containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

per lb. If in packages containing less than 800 lbs. Containing 10 lbs. or more of moisture in every 100 lbs. weight thereof..... ...per lb.

If in packages containing not less than 800 lbs. Containing to lbs. or more of
moisture in every 100 lbs. weight thereof...
Do., do., containing less than 10 lbs. of moisture in every 100 lbs. weight thereof

per lb.

0.50

0.60

0.60

↑ Tobacco pipes (clay)...

Tobacco, manufactured (cigars, cigarettes, and snuff excepted)..

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Turpentine, crude.

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Do., spirits of...

per barrel

0.50

.....per gal.

0.18

* Duty on tobacco to be paid on the weight being certified, either by a sworn wegher and gauger or otherwise to the satisfaction of the Comptroller of Customs. † Subject to a maximum allowance of 20 p.c. for breakage.

Twine

..per lb. $0.02 ..per gal.

Varnish nd polish, not containing spirits..
Varnish and polish, containing any quantity of methylated spirits....per rep, qrt.
Varnish containing any quantity of spirits of any other kind, to pay duty as
medicinal preparations not official.

The article known as international composition or Ratjen's Composition, and
any other article which, in the opinion of the Comptroller of Customs, is of any
similar kind, to be regarded as varnish and polish containing spirits,
Waters, ærated or mineral..

Do., do....

Wax, beeswax.

Do., paraffin and mineral..

0.09

0.50

..per doz. botts.
per doz splits

0.16

0.08

..per lb.

0.06

0.02

...per cwt.

0.20

Whiting or chalk (not including precipitated chalk or chalk in cubes or crayons) except when imported for manure..

Wine, containing not more than 15 p.c. in weight of absolute alcohol and not more than 75 cents per gallon, in value..

.per gal.

Wine, the declared value of which, including the cost of packing, bottling and casing,
is any sum not exceeding two dollars a gallon, and containing less than 30 p.c. of
proof spirit as verified by Sykes' Hydrometer:
In bulk..

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Do., in bottle.

...per gal,

per doz. rep. pints, measuring up to 13

.per doz, Imp. quarts per doz. rep. qrts., measuring up to 27 ozs. .per doz. Imp. pints ozs. or smaller sizes

0.55 1.80

1.20

0.90

0 60

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.per doz. Imp. quarts ..per doz. rep. quarts, measuring up to 27 ozs.

4.50

3.00

.per doz. Imp. pints
ozs, or smaller sizes

2.25

1.50

..per lb.

0.06

Do., in bottle
per doz. rep. pints, measuring up to 13
Yeast cakes, and compressed yeast..

And at these rates upon any greater or less quantity of such goods, wares and merchandise respectively.

Where in any case in this Schedule reference is made to any article as packed in a particular way, or imported in a particular form, the same duty shall be imposed on such article if packed in any other way or in any other form imported; and the amount of duty payable in any such case shall be computed by the Comptroller so as to equal as nearly as may be, but be not less than, the amount of duty payable in the like case if the article had been packed in the usual way or imported in the usual form.

FREE LIST.

Agricultural implements passed by the Comptroller of Customs as such. Animal charcoal. Articles passed by the Customs authorities as the personal baggage of passengers arriving in the Colony from abroad. Articles passed by the Comptroller of Customs subject to the sanction of the Governor, as imported for the official use of the Consulate of any foreign country or place: provided that a similar privilege in respect of similar articles is accorded by the laws and customs of such foreign country or place to His Majesty's Consulate therein.

Bee culture, implements and supplies used in, passed by the Comptroller of Customs as such. Bullion and coin.

Cattle which are proved to the satisfaction of the Comptroller of Customs to be imported for breeding purposes. Chemicals and other substances, which the Comptroller of Customs is satisfied are imported for the purification of water. Cotton seeds.

Fire engines and hose and couplings for the same. Fruits, vegetables and ground provisions not preserved and not enumerated in the table of specific Duties of Customs.

Goods, stores, arms and ammunition imported by order of the Governor of the Colony, Horses, baggage, and furniture of officers on imperial service in His Majesty's naval and military forces.

Ice.

Machinery, comprising the following: Brick and tile-making machinery; cotton gins: iron cane punts, cane carrier and elevator chains, iron bridges and grating bars; locks and siuices for sea defences, water supply or orainage of land; locomotive engines and railway plant; launches of all kinds; trucks and rails for mining purposes; machinery and wire for electric lighting and railway and power plan, moters and their parts, controllers and their parts, rhcostats and rails and their appendages or electric street lighting and locomotion. Also implements for electric lighting imported by the Mayor and Town Councii of Georgetown or of New Amsterdam tor lighting any street or place belonging to them, or subject to their control; machinery imported for the drainage of land or for use in mining operations, or in the manufacture or preparation of the produce of raw materials, or in the manufacture or preparation of manures; machinery for saw mills, foundries and factories of whatever kind; machinery for steam boats and barges, and plates, angles, and other

*Subject to a maximum allowance of 5 p.c, for breakage.

materials and appliances for the construction of steam boats and barges; machinery, retorts gasometers and pipes imported for the construction of gas works in the colony; machinery for the reaping and preparation for the market of rice; pans, teaches, tanks and other vessels imported for use exclusively in the manufacture of sugar or for storage or supply of water; steam boilers of every description, and steam boiler plates and tubes; and ploughs, harrows, steam diggers and steam dredgers, mowing machines when the Comptroller of Customs is satisfied that such are imported for agricultural purposes. Manures, sulphate of ammonia, nitrate of soda, lime, and other substances which the Comptroller of Customs is satisfied are imported for use as manure or as remedies for diseases of or preventives of insect attacks on plants. Maps (wall) and copy books imported for educational purposes. Mongooses. Packages in which goods are imported, including carboys, except trunks and canisters, and except hogsheads and puncheons not containing tobacco, coals, lime, wines or spirits, and except inner packages of a fancy description. Patterns and samples, subject to any regulations in that behalf made by the Governor-in-Council. Photographs, unframed. Pipes to be exclusively used for the sinking of artesian wells. Plans. Postage stamps. Poultry. Printed books not subject to duty under Ordinance No. 3 of 1851, and manuscript. Printing presses, and types, printing paper and printing ink, imported by or directly for the conductor of any newspaper of printing establishment for the exclusive purpose of being used by him in the course of his trade. Provisions and stores of every description imported by His Majesty's Government for the use of His Majesty's naval or military forces.

Sewing machines. Show cards and advertisements passed as such by the Comptroller of Customs. Specimens illustrative of natural history. Seeds, garden, bulbs and roots, trees, plants, vines and seeds, and grains of all kinds for propagation of cultivation.

Telegraph instruments and other materials imported by telegraph companies and necessary for the construction and use of their works offices and stations in the Colony. Tools used by mechanics, woodcutters, miners and gold diggers, passed by the Comptroller of Customs as

such.

Uniforms, arms, ammunition, accoutrements, and prizes imported by or for the use of His Majesty's naval or military forces, or the colonial militia, or the police force, or any volunteer force or rifle association sanctioned by the Governor.

Vaccine lymph, mallein and tuberculine.

Wines, spirituous liquors and stores, imported by or for the use of the Governor.

All steam and other vessels, locomotives, carriages, rolling stock, rails and such other material and appliances not herein already exempted as the Governor-in-Council considers necessary for the construction and maintenance of a railway between the Demerara River and Essequebo River in terms of the contract dated the 11th December, 1893, made between the Sproston Dock and Foundry Company and the Government of this Colony. All stores landed from an immigrant vessel for the purpose of feeding the immigrants conveyed thereby in terms of contract of conveyance, and subsequently certified by the Immigration Agent General to have been so used. All materials for use in railways or other special works which in the opinion of the Governor-in-Council may be useful in the development of the resources of the Colony. All materials and articles imported by the Mayor and Town Council of Georgetown, or of New Amsterdam, for municipal purposes.

Beer, ale, porter, cider (in bottle)..

TARIFF OF BRITISH NEW GUINEA,

Area............sq. miles 90,000 | Imports

Population

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Arrowroot, sago, tapioca, maizena, maccaroni, starch, cornflour..per
Aerated or mineral waters

150,000 Exports

.......... £62,367
£62,891

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..per doz. pints

6d.

per

Benzine" (in vessels over 1 gallon)

(in wood or jar)

qts, or twelve pts.

9d.

per gallon

6d.

Biscuits (fancy or sweetened).

d.

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Bacon.

id.

Barley, split peas

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Cordage and rope.

11

id.

Cigars and cigarettes, including wrappers..

and nuts of all kinds except cocoanuts,.

Coffee, cocoa, chocolate, and chicory

Confectionery, including cakes, comfits, ginger, butterine, sweetmeats,

.per ton
per lb.

IOS.

48.

2d

Caps (percussion)

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Cheese

.per 100

id.

Candles..

..per lb.

id.

rd.

Cordials and syrups not included under spirits

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Naphtha (in vessels over 1 gallon)..

.... per lb.

id.

dients thereof

Opium or any article containing any of the active ingre

per gallon

d.

Oils not otherwise enumerated.

...per lb.

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Powder, sporting...

per gallon

6d.

Pepper, mace, and other spices

.per lb.

3d.

Paper, brown, wrapping, and paper bags. •Potted meat and extract of meat

id.

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Rice

Spirits of the strength of proof or of greater strength than
proof by Sykes' hydrometer
per proof gallon
Spirits and spirituous compounds under proof or of which
the strength cannot be ascertained by Sykes' hydrometer
per gallon

125.

Case spirits, reputed contents of two, three, or four
gallons shall be charged :-

..per lb.

2d.

per ton

IOS.

125.

Two gallons and under as two gallons.

Over two gallons and not exceeding three, as three gallons.
Over three and not exceeding four, as four gallons.

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ARTICLES SUBJECT TO A DUTY OF 10 PER CENT. AD VALOREM.

Boots and shoes; brushware; basketware; blacking; Bath brick; baking powder; boxes and trunks of wood, leather, or metal; crockery, clocks, and watches; cutlery; cartridges or cartridge cases; drapery, including apparel and all materials composed wholly or in part of cotton, silk, linen, wool, or other woven fabric; drugs, including all articles of the kind and form used as medicines; earthenware; fish, preserved; firearms; fuse and fireworks; floor cloth; glass and glassware; gutta-percha and indiarubber, or manufactures of, in whole or in part; hardware and hollow-ware, ironmongery; ink, stationery, and paper (writing and fancy); jewellery; leather and leatherware, including all articles made wholly or in part of leather; matches and fusees; matting; musical instruments; oilman's stores; oil, perfumed; pickles, including chutney and sauces; perfumery; printed forms; pipes (tobacco); pictures and picture frames; plated ware; sponges; toys; tinware; twines and lines for fishing; clothes; lead and similar lines; umbrellas and parasols; whiting; woodenware; zinc manufactures or in sheets, rolls, or pipes.

FREE LIST.

Agricultural and mining implements, machines and tools and parts thereof; animals, alive; anchors; axles, and wheels.

Biscuits, not fancy nor sweetened; ballast for ships; bêche-de-mer; boats and vessels, and sails therefor; books and periodicals, including newspapers, photo

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