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132. Union collar cloth paper in rolls or sheets, not glossed
or finished, fifteen per cent ad valorem
133. Union collar cloth paper in rolls or sheets, glossed or
finished, twenty per cent ad valorem.....
134. Mill-board, not straw board, ten per cent ad valorem...
135. Straw board, in sheets or rolls; tarred paper, felt or
straw board; sandpaper, glass or flint paper, and
emery paper or emery cloth, twenty-five per cent ad
valorem.......
136. Paper sacks or bags of all kinds, printed or not, twenty-
five per cent ad valorem.......

...

137. Playing cards, six cents per pack....
138. Paper hangings or wall papers, borders or bordering,
and window blinds of paper of all kinds, thirty-five
per cent ad valorem.....

139. Printing paper and paper of all kinds, n.e.s., twentyfive per cent ad valorem......

140. Ruled and border and coated papers, papeteries, boxed papers, pads not printed, papier-maché ware, n.o.p.; envelopes, and all manufactures of paper, n.e.s., thirty-five per cent ad valorem......

Chemicals and Drugs.

141. Acid, acetic acid and pyroligneous, n.e.s., and vinegar, a specific duty of fifteen cents for each gallon of any

15 p. c.

20 p. c.

10 p. c.

25 p. c.

25 p. c.

6c. p. pack.

35 p. c.

25 p. c.

35 p. c.

strength not exceeding the strength of proof, and for 15c. p. gall.
each degree of strength in excess of the strength of
proof an additional duty of two cents........

The strength of proof shall be held to be equal to
six per cent of absolute acid, and in all cases the
strength shall be determined in such manner as is
established by the Governor in Council.

142. Acid, acetic acid crude, and pyroligneous crude, of any strength not exceeding thirty per cent, twenty-five per cent ad valorem.

2c. p. deg.

.... 25 p. c.

143. Acid, muriatic and nitric, and all mixed or other acids,

.....

20 p. c.

25 p. c.

p. c.

n.e.s., twenty per cent ad valorem.... 144. Acid, sulphuric, twenty-five per cent ad valorem...... 145. Acid phosphate, n.o.p., twenty-five per cent ad valorem 25 p. c. 146. Sulphuric ether, chloroform, and solutions of peroxides of hydrogen, twenty-five per cent ad valorem..... ..... 25 147. All medicinal, chemical and pharmaceutical preparations, when compounded of more than one substance, including patent and proprietary preparations, tinctures, pills, powders, troches, lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences and oils, n.o.p.; provided that drugs, pill-mass and preparations, not including pills or medicinal plasters, recognized by the British or the United States pharmacopoeia or the French Codex as officinal, shall not

be held to be covered by this item; all liquids, containing alcohol, fifty per cent ad valorem; and all 50 p. c. others, liquid or not, twenty-five per cent ad valorem. 25 p. c. 148. Pomades, French or flower odours preserved in fat or oil

...

for the purpose of conserving the odours of flowers which do not bear the heat of distillation, when imported in tins of not less than ten pounds each, fifteen per cent ad valorem...... 149. Perfumery, including toilet preparations (non-alcoholic), viz. :—Hair oils, tooth and other powders and washes, pomatums, pastes and all other perfumed preparations, n.o. p., used for the hair, mouth or skin, thirty per cent ad valorem.....

15 p. c.

30 p. c.

150. Liquorice paste and liquorice in rolls and sticks, twenty per cent ad valorem

20 p. c.

....

30 p. c.

151. Paraffine wax, thirty per cent ad valorem..
152. Antiseptic surgical dressing, such as absorbent cotton,
cotton wool, lint, lamb's wool, tow, jute, gauzes and
oakum, prepared for use as surgical dressings, plain
or medicated; surgical belts and trusses, electric
belts, pessaries and suspensory bandages of all kinds,
twenty per cent ad valorem..

153. Surgical and dental instruments (not being furniture)
and surgical needles, ten per cent ad valorem until
1st January, 1898; thereafter free....

....

154. Cod liver oil, twenty per cent ad valorem

....

....

20 p. c.

10 p. c. 20 p. c.

Opium.

155. Opium, crude, the outward ball or covering to be free of duty, one dollar per pound..

....

156. Opium, powdered, one dollar and thirty-five cents per
pound.......
157. Opium, prepared for smoking, five dollars per pound..

Colours, Paints, Oils, Varnishes, etc.

...

...

158. Dry white and red lead, orange mineral and zinc
white, five per cent ad valorem
159. Ochres, ochrey earths, raw siennas, and colours, dry,
n.e.s., twenty per cent ad valorem..

$1 p. lb.

$1.35
$1.35 p. lb.
$5 p.
ĺb.

5 p. c.

20 p. c.

160. Oxides, umbers, burnt siennas, and fire proofs, n.e.s.;
laundry blueing of all kinds, rough stuff and dry and
liquid fillers, anti-corrosive and anti-fouling paints
commonly used for ships' hulls, and ground and
liquid paints, n.e.s., twenty-five per cent ad valorem.. 25 p. c.
161. Paints and colours, ground in spirits, and all spirit
varnishes and lacquers, one dollar and twelve and
one-half cents per gallon.....

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162. Paris green, dry, ten per cent ad valorem..
163. Ink for writing, twenty per cent ad valorem. .......

$1.12 p.gall.

10 p. c. 20 p. c.

164. Blacking, shoe, and shoemakers' ink; shoe, harness and leather dressing, harness soap, and knife or other polish or composition, n.o.p., twenty-five per cent ad valorem...

.....

165. Putty, of all kinds, twenty per cent ad valorem...
166. Turpentine, spirits of, five per cent ad valorem
167. British gum, dextrine, sizing cream and enamel sizing,
ten per cent ad valorem....

168. Varnishes, lacquers, japans, japan driers, liquid driers,
and oil finish, n.e.s., twenty cents per gallon and
twenty per cent ad valorem...
169. Linseed or flaxseed oil, raw or boiled, lard oil, neat's-
foot oil, and sesame seed oil, twenty-five per cent.ad,
valorem.......
170. Illuminating oils composed wholly or in part of the
products of petroleum, coal, shale or lignite, costing
more than thirty cents per gallon, twenty-five per

cent ad valorem....

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171. Lubricating oils, composed wholly or in part of petroleum, costing less than twenty-five cents per gallon, five cents per gallon.....

172. Crude petroleum, fuel and gas oils (other than naphtha, benzine or gasoline) when imported by manufacturers (other than oil refiners) for use in their own factories for fuel purposes or for the manufacture of gas, two and one-half cents per gallon...

173. Oils, coal and kerosene distilled, purified or refined, naphtha and petroleum, and products of petroleum, n.e.s., five cents per gallon..... . .

174. Barrels, containing petroleum or its products, or any mixture of which petroleum forms a part, when such contents are chargeable with a specific duty, twenty cents each.......

175. Lubricating oils, n.e.s., and axle grease, twenty-five
per cent ad valorem...

176. Olive oil, n.e.s., twenty per cent ad valorem.....
177. Essential oils, ten per cent ad valorem.....
178. Vaseline, and all similar preparations of petroleum for
toilet, medicinal or other purposes, thirty-five per
cent ad valorem.....

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10 p. c.

20c. p. gall. and 20 p. c.

25 p. c.

25 p. c.

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Coal.

179. Bituminous slack coal, such as will pass through a halfinch screen, subject to regulations to be made by the Controller of Customs, twenty per cent ad valorem, but not to exceed thirteen cents per ton of 2,000 pounds (being the equivalent of fifteen cents per ton of 2,240 pounds): Provided that if the United States Congress fixes the duty on such slack coal at a rate not exceeding fifteen cents per ton of 2,240 pounds, then the duty on such coal imported into Canada, as

.....

20 p. c.

provided in this item, shall be the minimum duty on such coal from all countries, notwithstanding section seventeen of this Act..... 180. Coal, bituminous, round and run of mine, and coal, n.e.s., fifty-three cents per ton of 2,000 pounds (being the equivalent of sixty cents per ton of 2,240 pounds): Provided that if the United States Congress fixes the duty on such coal at a rate not exceeding forty cents per ton of 2,240 pounds;.the Governor in Council may by proclamation. reduce the duty mentioned in this item to forty cents per ton of 2,240 pounds, or the equivalent thereof per ton of 2,000 pounds, and the duty declared by such proclamation shall then be the minimum duty on such coal from all countries, not- 53 c. p. ton withstanding section seventeen of this Act......... of 2,000 lbs. Earthenware, Cements, Slate and Stoneware.

20 p. c.

30 p. c.

20 p. c.

181. Building brick, paving brick, stove linings, and fire
brick, n.e.s., and manufactures of clay or cement,
n.o.p., twenty per cent ad valorem ...
182. Earthenware and stoneware, viz. : demijohns, churns or
crocks, thirty per cent ad valorem..
183. Drain tiles, not glazed, twenty per cent ad valorem.....
184. Drain pipes, sewer pipes, chimney linings or vents,
chimney tops and inverted blocks, glazed or unglazed,
and earthenware tiles, thirty-five per cent ad valorem. 35 p. c.
185. China and porcelain ware, also earthenware and stone-
ware, brown or coloured and Rockingham ware,
white granite or iron stoneware, "c. c." or cream-
coloured ware, decorated, printed or sponged, and all
earthenware, n.e.s., thirty per cent ad valorem....... 30 p. c.
186. Baths, tubs and wash-stands of earthenware, stone,
cement or clay, or of other material, n.o.p., thirty per
cent ad valorem.....

30 p. c.

187. Cement, Portland and hydraulic or water lime, in bags, barrels or casks, the weight of the package to be included in the weight for duty, twelve and one-half 12 c. p. 100 cents per one hundred pounds......

188. Plaster of Paris, or gypsum, ground, not calcined, fifteen per cent ad valorem...

189. Plaster of Paris, or gypsum, calcined or manufactured, the weight of the package to be included in the weight for duty, twelve and one-half cents per one hundred pounds...

...

lbs.

15 p. c.

12c. p. 100 lbs.

20 p. c.

15 p. c.

25 p. c.

190. Lithographic stones, not engraved, twenty per cent ad
valorem....
191. Grindstones, not mounted, and not less than thirty-six
inches in diameter, fifteen per cent ad valorem......
192. Grindstones, n.e.s., twenty-five per cent ad valorem.....
193. Flagstone, sandstone and all building stone, not ham-
mered or chiselled; and marble and granite, rough,
not hammered or chiselled, fifteen per cent ad valorem. 15 p. c.

194. Marble and granite, sawn only; flagstone and all other building stone, dressed; and paving blocks of stone, twenty per cent ad valorem.

20 p. c.

30 p. c.

195. Marble and granite, n.e.s., and all manufactures of marble or granite, n.o.p., thirty-five per cent ad valorem.... 35 p. c. 196. Manufactures of stone, n.o.p., thirty per cent ad valorem ... 197. Roofing slate, twenty-five per cent ad valorem; provided that the duty shall not exceed seventy-five cents per square...

....

25 p. c.

198. Slate mantels and other manufactures of slate, n.e.s.. thirty per cent ad valorem

30 p. c.

199. Slate pencils and school writing slates, twenty-five per cent ad valorem

25 p. c.

200. Mosaic flooring of any material, thirty per cent ad

30 p. c.

valorem

Glass and Glassware.

20 p. c.

201. Common and colourless window glass, and plain coloured, opaque, stained or tinted, or muffled glass, in sheets, twenty per cent ad valorem...... 202. Ornamental, figured, and enamelled coloured glass, vitrified or painted, chipped, figured, enamelled, and obscured white glass; stained glass windows, and memorial or ornamental window glass, n.o.p., and rough rolled plate glass, thirty per cent ad valorem.. 30 p. c. 203. Plate glass, not bevelled, in sheets or panes, not exceeding twenty-five square feet each, n.o.p., twentyfive per cent ad valorem...

25 p. c.

204. Plate glass, not bevelled, in sheets or panes, n.e.s., thirty-five per cent ad valorem ....

35 p. c.

205. Plate glass, bevelled, in sheets or panes, n.o.p., thirtyfive per cent ad valorem

35 p. c.

206. Silvered glass, bevelled or not and framed or not, thirtyfive per cent ad valorem....

35 p. c.

207. German looking-glass plate, (thin plate), unsilvered or for silvering, twenty per cent ad valorem.....

208. Glass demijohns or carboys, empty or filled, bottles, decanters, flasks, phials, glass jars and glass balls, lamp chimneys, glass shades or globes, cut, pressed or moulded crystal or glass tableware, decorated or not, and blown glass tableware, thirty per cent ad valorem....

20 p. c.

.... 30 p. c.

209. Bent plate or other sheet glass, and all other glass, and manufactures of glass, n.o.p., twenty per cent ad valorem

20 p. c.

210. Spectacles and eyeglasses, thirty per cent ad

valorem...

30 p. c.

........

211. Spectacle and eyeglass frames, and metal parts thereof, twenty per cent ad valorem..........

20 p. c.

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