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445. Foreign leaf raw tobacco, unstemmed, unmanufactured,
for excise purposes, under conditions of the Inland
Revenue Act, after 30th June, 1897, ten cents per
pound, to be computed on the weight when ex-ware-
housed...
446. Foreign raw leaf tobacco, stemmed, unmanufactured,
for excise purposes, under conditions of the Inland
Revenue Act, after 30th June, 1897, fourteen cents
per pound, to be computed on the weight when ex-
warehoused..

Unenumerated Goods.

10c. p. lb.

14c. p. lb.

447. All goods not enumerated in this Act as subject to any
other rate of duty, nor declared free of duty by this
Act, and not being goods the importation whereof is
by this Act or any other Act prohibited, shall be
subject to a duty of twenty per cent ad valorem..... 20 p. c.

SCHEDULE B.

FREE GOODS.

448. Articles for the use of the Governor General.

449. Articles when imported by and for the use of the Army and Navy, viz.: Arms, military or naval clothing, musical instruments for bands, military stores and munitions of war; also articles consigned direct to officers and men on board vessels of Her Majesty's navy, for their own personal use or consumption.

450. Articles imported by or for the use of the Dominion Government, or of any of the Departments thereof, or by and for the Senate or House of Commons, including the following articles when imported by the said Government or through any of the Departments thereof for the use of the Canadian militia: Military clothing, musical instruments for military bands, military stores and munitions of war. 451. Articles for the personal or official use of Consuls General who are natives or citizens of the country they represent and who are not engaged in any other business or profession.

452. Travellers' baggage, under regulations prescribed by the Controller of Customs.

453. Carriages for travellers and carriages laden with merchandise, and not to include circus troupes or hawkers, under regulations prescribed by the Controller of Customs.

454. Apparel, wearing and other personal and household effects, not merchandise, of British subjects dying abroad, but domiciled in Canada; books, pictures, family plate or furniture, personal effects and heirlooms left by bequest.

455. Settlers' effects, viz.: Wearing apparel, household furniture, books, implements and tools of trade, occupation or employment, guns, musical instruments, domestic sewing machines, typewriters, live stock, bicycles, carts and other vehicles and agricultural implements in use by the settler for at least six months before his removal to Canada, not to include machinery, or articles imported for use in any

manufacturing establishment, or for sale; provided that any dutiable article entered as settlers' effects may not be so entered unless brought with the settler on his first arrival, and shall not be sold or otherwise disposed of without payment of duty, until after twelve months' actual use in Canada; provided also, that under regulations made by the Controller of Customs, live stock, when imported into Manitoba or the North-west Territories by intending settlers, shall be free until otherwise ordered by the Governor in Council.

456. Animals and articles brought into Canada temporarily and for a period not exceeding three months, for the purpose of exhibition or of competition for prizes offered by any agricultural or other association; (but a bond shall be first given in accordance with regulations prescribed by the Controller of Customs, with the condition that the full duty to which such animals or articles would otherwise be liable shall be paid in case of their sale in Canada, or if not re-exported within the time specified in such bond.)

457. Horses, cattle, sheep, swine and dogs, for the improvement of stock, under regulations made by the Treasury Board and approved by the Governor in Council.

458. Menageries, horses, cattle, carriages and harness of, under regulations prescribed by the Controller of Customs.

459. Admiralty charts.

460. Typewriters, tablets with movable fixtures, and musical instruments, when imported by and for the use of schools for the blind, and being and remaining the sole property of the governing bodies of the said schools and not of private individuals; the above particulars to be verified by special affidavit on each entry when presented. 461. Globes, geographical, topographical and astronomical; maps and charts for the use of schools for the blind; pictorial illustrations of insects or similar studies, when imported for the use of colleges, schools and scientific and literary societies; manuscripts and insurance maps, and album insides of paper.

462. Philosophical instruments and apparatus-that is to say, such as are not manufactured in Canada, when imported for use in universities, colleges, schools, scientific societies, and public hospitals. 463. Botanical and entomological specimens; mineralogical specimens ; skins of birds, and skins of animals not natives of Canada, for taxidermic purposes, not further manufactured than prepared for preservation; fish skins; and anatomical preparations and skeletons or parts thereof; and specimens, models and wall diagrams for illustration of natural history for universities and public museums. 464. Books, viz.: Books on the application of science to industries of all kinds, including books on agriculture, horticulture, forestry, fish and fishing, mining, metallurgy, architecture, electric and other engineering, carpentry, ship-building, mechanism,dyeing, bleaching, tanning, weaving and other mechanic arts, and similar industrial books; also books printed in any language other than the English and French languages, or in any two languages not being English and French, or in any three or more languages; and bibles, prayer-books, psalm and hymn-books, religious tracts, and Sunday school lesson pictures.

465. Books, embossed, for the blind, and books for the instruction of the deaf and dumb and blind.

466. Books printed by any government or by any association for the promotion of science or letters, and official annual reports of religious or benevolent associations, and issued in the course of the proceedings of the said associations, to their members, and not for the purpose of sale or trade.

467. Books, not printed or reprinted in Canada, which are included and used as text books in the curriculum of any university, incorporated college or normal school in Canada; books specially imported for the bona fide use of incorporated mechanics' institutes, public libraries, libraries of universities, colleges and schools, or for the library of any incorporated medical, law, literary, scientific or art association or society, and being the property of the organized authorities of such library, and not in any case the property of individuals, the whole under regulations to be made by the Controller of Customs,―provided that importers of books who have sold the same for the purpose mentioned in this item, shall, upon proof of sale and delivery for such purpose, be entitled to a refund of any duty paid thereon.

468. Books, bound or unbound, which have been printed and manufactured more than twelve years.

469. Newspapers, and quarterly, monthly and semi-monthly magazines, and weekly literary papers, unbound; and tailors', milliners', and mantle-makers' fashion plates.

470. Paintings in oil or water colours, by artists of well-known merit, or copies of the old masters by such artists; and paintings, in oil or water colours, the production of Canadian artists, under regulations to be made by the Controller of Customs.

471. Clothing and books, donations of, for charitable purposes, and photographs, not exceeding three, sent by friends and not for the purpose of sale.

472. Life-boats and life-saving apparatus specially imported by societies established to encourage the saving of human life.

473. Coins, cabinets of, collections of medals and of other antiquities including collections of postage stamps; gold and silver coins, except United States silver coin; medals of gold, silver or copper, and other metallic articles actually bestowed as trophies or prizes and received and accepted as honorary distinctions, and cups or other prizes won in bona fide competitions; and medals commemorating the Diamond Jubilee of Her Majesty Queen Victoria, until the thirty-first of December, 1897, and dies for manufacturing such medals. 474. Locomotive and railway passenger, baggage and freight cars, being the property of railway companies in the United States, running upon any line of road crossing the frontier, so long as Canadian locomotives and cars are admitted free under similar circumstances into the United States, under regulations prescribed by the Controller of Customs.

475. Models of inventions and of other improvements in the arts, but no article shall be deemed a model which can be fitted for use. 476. Aluminum in ingots, blocks or bars, strips, sheets or plates; alumina and chloride of aluminum, or chloralum, sulphate of alumina and alum cake; and alum in bulk only, ground or unground.

477. Ambergris; ammonia, sulphate of, sal-ammoniac, and nitrate of ammonia; arsenic; bromine, Burgundy pitch; cinnabar, cochineal, cyanide of potassium, and cyanogen or compound of bromine and potassium for reducing metals in mining operations; iodine, crude; kryolite or cryolite, mineral; oxalic acid; quinine, salts of; saltpetre; calcareous tufa; alizarine and artificial alizarine; aniline oil, crude; aniline salts and arseniate of aniline; annatto, liquid or solid; aniline dyes and coal tar dyes in bulk or packages of not less than one pound weight.

478. Antimony salts; antimony, or regulus of, not ground, pulverized or otherwise manufactured.

479. Artificial limbs.

480. Asphalt or asphaltum; bone pitch, crude only; and resin or rosin in packages of not less than one hundred pounds; and resin oil. 481. Anchors for vessels.

482. Bees.

483. Bells, when imported for the use of churches only.

484. Bismuth, metallic, in its natural state; blood albumen and tannic acid. 485. Blast furnace slag.

486. Blanketing and lapping, and discs or mills for engraving copper rollers, when imported by cotton manufacturers, calico printers, and wall paper manufacturers, for use in their own factories only.

487. Bolting cloth not made up.

488. Bones, crude, not manufactured, burned, calcined, ground or steamed. 489. Book-binders' cloth.

490. Boracic acid, and borax, ground or unground, in bulk of not less than twenty-five pounds.

491. Bristles, broom corn and hair brush pads. 492. Brass and copper, old and scrap, or in blocks; and brass or copper in bolts, bars and rods in coil or otherwise, not less than six feet in length, unmanufactured, and brass or copper in strips, sheets or plates, not polished, planished or coated, and brass or copper tubing, in lengths of not less than six feet, and not polished, bent or otherwise manufactured, and copper in ingots or pigs. 493. Britannia metal in pigs, blocks or bars.

494. Buckram, when imported for the manufacture of hat and bonnet shapes.

495. Bullion, gold and silver, in ingots, blocks, bars, drops, sheets or pla tes, unmanufactured; gold and silver sweepings, and bullion or gold fringe.

496. Burr-stones, in blocks, rough or unmanufactured, not bound up or prepared for binding into mill-stones.

497. Caplins, unfinished Leghorn hats and Manilla hoods. 498. Casts, as models for the use of schools of design.

499. Cane and rattans, not manufactured; osiers or willows, and bamboos, unmanufactured, and bamboo reeds, not further manufactured than

cut into suitable lengths for walking sticks or canes, or for sticks for umbrellas, parasols or sunshades.

500. Cat-gut or gut cord, for musical instruments; and cat-gut or worm gut, unmanufactured, for whip and other cord.

501. Celluloid, xylonite or xyolite in sheets, and in lumps, blocks or balls

in the rough.

502. Chloride of lime, in packages of not less than twenty-five pounds weight; cobalt, ore of; oxide of cobalt, oxide of tin and oxide of copper; copper, precipitate of, crude; dragon's blood; gypsum, crude (sulphate of lime); lava, unmanufactured; manganese, oxide of; phosphorus; litharge; saffron, saffron cake, safflower, and extract of; sulphate of iron (copperas); sulphate of copper (blue vitriol); sulphur and brimstone, crude, or in roll or flour; tartar emetic and gray tartar; cream of tartar in crystals and argal or argols; verdigris, or sub-acetate of copper, dry; zinc, salts of, and tartaric acid crystals.

503. Chronometers and compasses for ships.

504. Citron, lemon and orange rinds in brine.

505. Clays, including China clay, fire clay and pipe clay; gannister and sand.

506. Coal, anthracite and anthracite coal dust; coke.

507. Coal and pine pitch, and coal and pine tar in packages of not less than 15 gallons.

508. Coir and coir yarn; raw cotton or cotton wool; and cotton waste, not dyed, cleaned, bleached or otherwise manufactured; cotton yarns, number forty and finer; and mohair yarns.

509. Communion plate, when imported for the use of churches. 510. Crucibles, clay or plumbago.

511. Curling stones.

512. Cups, brass, being rough blanks, for the manufacture of paper shells or cartridges, when imported by manufacturers of brass and paper shells and cartridges, for use in the manufacture of such articles in their own factories.

513. Diamonds, unset, diamond dust or bort and black, for borers; and diamond drills for prospecting for minerals, not to include motive power.

514. Domestic fowls, pure-bred, for the improvement of stock, homing or messenger pigeons and pheasants and quails.

515. Drugs, crude, such as barks, flowers, roots, beans, berries, balsams, bulbs, fruits, insects, grains, gums and gum resins, herbs, leaves, nuts, fruit and stem seeds-which are not edible and which are in a crude state and not advanced in value by refining or grinding or any other process of manufacture and not otherwise provided for; egg yolk; fuller's earth, in bulk only, not prepared for toilet or other purposes; lead, nitrate and acetate of, not ground; litmus and all lichens, prepared or not prepared; musk, in pods or in grain; roots, medicinal, viz. :-alkanet, crude, crushed or ground, aconite, calumba, folia digitalis, gentian, ginseng, jalap, ipecacuanha, iris, orris root, liquorice, sarsaparilla, squills, taraxacum, rhubarb and valerian, unground; vaccine and ivory vaccine points; gum chicle or sappato gum, crude; platinum and black oxide of copper, for use in the manufacture of chlorate; potash, chlorate of, not further prepared than ground, and free from admixture with any other substance; and bacteriological products or serum for subcutaneous injection.

516. Duck for belting and hose, when imported by manufacturers of such articles for use in the manufacture thereof in their own factories; and canvas or fabric, not frictionized, for the manufacture of

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