Twine

.per lb.

$0.02

Varnish and polish, not containing spirits.

per gal.

0.09

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

0.50

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.

per doz. botts.

0.16

Do., paraffin and mineral.

Whiting or chalk (not including precipitated chalk or chalk in cubes or crayons)

except when imported for manure.

per cwt.

0.20

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

per doz. rep. pints, measuring up to 131 ozs. or smaller sizes

0 60

.. per doz. rep. pints, measuring up to 131 ozs, or smaller sizes

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 sluices 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 plant, motors and their parts, controllers and their parts, rheostats and rails and their appendages or electric street lighting and locomotion. Also implements for electric lighting imported by the Mayor and Town Council 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.

TARIFF OF BRITISH NEW GUINEA,

Area ............sq. miles 90,000 Imports ................. £62,367
Population

150,000 Exports

Arrowroot, sago, tapioca, maizena, maccaroni, starch, cornflour..per lb.

£62,891

id.

Aerated or mineral waters

.per doz. pints

6d.

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

per 6 qts. or twelve pts.

gd.

"

(in wood or jar)

per gallon

6d.

Benzine (in vessels over 1 gallon)

d.

Biscuits (fancy or sweetened).

per lb

id.

Blue

Id.

"

Bacon.

Id.

"

Barley, split peas

Id.

"

Cordage and rope.

Cigars and cigarettes, including wrappers.

per lb.

45.

Coffee, cocoa, chocolate, and chicory

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

Naphtha (in vessels over 1 gallon).

...per gallon

d.

Opium or any article containing any of the active ingre.

dients thereof

per lb.

£1

Oils not otherwise enumerated

.per gallon

6d.

Powder, sporting.

.per lb.

3d.

Pepper, mace, and other spices

id.

Paper, brown, wrapping, and paper bags.

Potted meat and extract of meat

. per lb.

2d.

Rice

per ton

IOS.

Spirits of the strength of proof or of greater strength than

proof by Sykes' hydrometer

per proof gallon

125.

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 :

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.

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, photographs, maps, charts, globes, and models for school purposes; boilers, steam and boiler plates; bags and sacks, casks, tanks, and cases, or parts thereof for exporting produce.

Canvas for sails; cement; coin, gold, silver, and bronze; copper, sheet, plain, rods, tacks, nails; chains and cables; coal and coke, cocoa-nuts and cocoa-nut fibre and copra; cotton, unmanufactured; curiosities, antique and "native."

Diving pumps and dresses, and parts thereof; doors, windows, sashes, and shutters; drain pipes.

Engines, steam, gas.

Flour, including "seconds," "thirds," and "fourths"; furniture; fruit, green; fire engines; fish, salt or dried.

Garden seeds, bulbs, trees, shrubs, plants, flowers; grain maize, wheat, oats, barley; galvanized iron, corrugated; gold, unmanufactured; grindstones.

Iron and steel rails, and wagons for running thereon, including plates, bolts, and nuts therefor; iron and steel, plain, sheet, rod, scrap, hoop.

Luggage, personal, of passengers; lining for chests to export produce, lead tin, zinc, paper, plain and medicated; living oysters; lithographic materials.

Machinery, agricultural, mining, sawing, steam engines, carding, spinning, weaving, dyeing, freezing, carpentering, paper-making, printing, ice-making, or parts thereof; meat, fresh, preserved, and salt; meals, maize, oats, barley, and peas; manures; metals, old, yellow for sheathings; matting for ships dunnage and sugar.

Naval and military stores imported for the service of the Colonial Governments or for the use of His Majesty's land or sea forces; nails and screws; nets tor fishing.

Oakum; oars; outside packages in which goods are ordinarily contained; ores. Paints; paper, printing; powder, blasting; punts and lighters and materials for building the same.

Quicksilver.

Sandalwood; sewing machines; shell, tortoise and pearl; skins; slates for schools; silver, unmanufactured; specimens of natural history; sulphur.

Tar; type and printing machines and presses; tanks; tents: telegraph and telephone machinery and materials; timber, dressed or undressed.

Vegetables, fresh potatoes, onions, carrots, turnips, cauliflower, cabbages, and beetroot.

Water pipes; wire (fencing) and wire netting (iron) for fen.ing and iron fencing materials.

Note. On all goods not enumerated or comprised in the preceding, an ad valorem duty of 5 per cent. is levied.

N.B. The Canadian House of Commons, when revising and con. solidating the Tariff Act, resolved: "That when the Customs tariff of any country admits the products of Canada on terms which on the whole are as favourable to Canada as the terms of the reciprocal tariff herein referred to are to the countries to which it may apply, articles which are the growth, produce, or manufacture of such country, when imported direct therefrom, may then be imported direct into Canada or taken out of warehouse for consumption therein at the reduced rates of duty provided in the reciprocal tariff set forth in Schedule D."

BRITISH PREFERENTIAL TARIFF.-Articles the growth, produce, or manufacture of any of the following countries may, when imported into Canada from any of such countries, be entered for duty or taken out of warehouse for consumption in Canada at a reduction of Ard of the duty: -The United Kingdom; Bermuda.

British West Indies: Bahamas, Jamaica, Turk's and Caicos Islands; Windward Islands: Grenada, St. Vincent, St. Lucia, Barbados; Leeward Islands: Virgin Islands, Antigua, St. Kitt's and Nevis, Montserrat, Dominica; Trinidad and Tabago. British Guiana, British India, Ceylon, Straits Settlements, New Zealand, South African Cus oms Union. And any other British Colony or Possession the Customs tariff of which is, on the whole, as favourable to Canada as the British Preferential Tarirf above referred to is to such Colony or Possession.

Schedule D, as amended July 7, 1900, is as follows: "On articles entitled to the benefits of this preferential tariff under section seventeen, the duties mentioned in Schedule A shall be reduced as follows:-The reduction shall be one-third of the duty mentioned in Schedule A, and the duty to be levied, collected, and paid shall be TWO-THIRDS OF THE DUTY MENTIONED IN SCHEDULE A. Provided, however, that this reduction shall not apply to any of the following articles, and that such articles shall in all cases be subject to the duties mentioned in Schedule A, viz., wines, malt liquors, spirits, spirituous liquors, liquid medicmes, and articles containing alcohol; tobacco, cigars, and cigarettes. Provided further, that the reduction shall only apply to refined sugar when evidence satisfactory to the Minister of Customs is furnished that such refined sugar has been manufactured wholly from raw sugar produced in the British Colonies or Possessions.

Great Britain and Ireland come within provisions of this Schedule.

PENALTY OF UNDER VALUATION. -Where goods imported into Canada have been under valued on the invoices, a duty equal to the difference between each invoice price and fair valued shall be added. Provided that the special Customs duty on any article shall not exceed one-half of the Customs duty otherwise established in respect of the article, except in regard to the following articles, the special duty of Customs on which shall not exceed 15 per cent. ad val. nor more than the difference between the selling price and the fair market value as aforesaid :-Rolled round wire rods, not over three-eighths of an inch in diameter. Pig iron, iron kentledge, and cast scrap iron. Iron or steel ingots, cogged ingots, blooms, slabs, billets, puddled bars, and loops or other forms less finished than iron or steel bars, but more advanced than pig iron, except castings. Rolled iron or steel angles, tees, beams, channels, joists, girders, zees, stars, or other rolled shapes, or trough, bridge, building or structural rolled sections or shapes not punched, drilled, or further manufactured than rolled, and flat eye bar blanks, not punched or drilled. Rolled iron or steel plates, not less than thirty inches wide, and not less than one quarter of an inch in thickness. Note." Machinery of every kind and structural iron and steel when imported under regulations to be made by the Minister of Customs for use in the construction and equipment of factories for the manufacture of sugar from beet root, exempt until June 30th, 1904."

Note.-SEE AT END OF FREE LIST Preferential Tariff Changes, other changes and additional free goods lists made FREE by Orders in Council.

Note.-Articles from countries discriminating against Canadian imports are subject to a surtax equal to one-third of the duty.