shall make and subscribe to the following affidavit or affirmation before the collector of customs at the port of entry, or before a notary public or a commissioner for taking affidavits : I, (name of importer) the undersigned, importer of the (names of the goods or articles) mentioned in this entry, do solemnly (swear or affirm) that such (names of the goods or articles) are imported by me for the manufacture of (names of the goods to be manufactured) in my own factory, situated at (name of the place, county and province), and that no portion of the same will be used for any other purpose or disposed of until so manufactured. 16. Nothing contained in the foregoing provisions shall affect 1894, c. 2, the French Treaty Act, 1894, or chapter three of the statutes 1895, c. 3. of 1895, intituled An Act respecting Commercial Treaties affecting Canada. 17. When the customs tariff of any country admits the pro- Reciprocal ducts of Canada on terms which, on the whole, are as favour- tariff. able 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 entered for duty, or taken out of warehouse for consumption in Canada, at the reduced rates of duty provided in the reciprocal tariff set forth in schedule D to this Act. 2. Any question arising as to the countries entitled to the Question as to benefits of the reciprocal tariff shall be decided by the Control- its application. ler of Customs, subject to the authority of the Governor in Council. 3. The Governor in Council may extend the benefits of the Application by virtue of reciprocal tariff to any country entitled thereto by virtue of a treaty. treaty with Her Majesty. 4. The Controller of Čustoms may make such regulations as Regulations. are necessary for carrying out the intention of this section. into. 18. Whenever the Governor in Council has reason to believe Trusts and combines, that with regard to any article of commerce there exists any commissioners trust, combination, association or agreement of any kind among to inquire manufacturers of such article or dealers therein, to unduly enhance the price of such article or in any other way to unduly promote the advantage of the manufacturers or dealers at the expense of the consumers, the Governor in Council may commission or empower any judge of the Supreme Court or Exchequer Court of Canada, or of any superior court in any province of Canada, to inquire in a summary way into and report to the Governor in Council whether such trust, combination, association or agreement exists. 2. The judge may compel the attendance of witnesses and Powers of examine them under oath and require the production of books commissioner. and papers, and shall have such other necessary powers as are His report, and action thereupon. Repeal': 1894, c. 33. 1895, c. 24 1896, c. 8. Repeal of Foregoing provisions deemed to 23rd April, 1897. after that day Act. conferred upon him by the Governor in Council for the purposes of such inquiry. 3. If the judge reports that such trust, combination, association or agreement exists, and if it appears to the Governor in Council that such disadvantage to the consumers is facilitated by the duties of customs imposed on a like article, when imported, then the Governor in Council shall place such article on the free list, or so reduce the duty on it as to give to the public the benefit of reasonable competition in such article. 19. The following Acts are hereby repealed:-The Customs Tariff, 1894, being chapter thirty-three of the statutes of 1894; chapter twenty-three of the statutes of 1895, intituled An Act to amend the Customs Tariff, 1894; and chapter eight of the statutes of 1896, intituled An Act further to amend the Customs Tariff, 1894. 20. All Orders in Council and all departmental regulations inconsistent with any of the provisions of this Act are hereby repealed. 21. The foregoing provisions of this Act shall be held to have come into force on the twenty-third day of April, in the take effect on present year one thousand eight hundred and ninety-seven, and to apply and to have applied to all goods imported or taken out of warehouse for consumption on or after the said Proviso: as to day Provided, that in the case of goods which were imported change of duty or taken out of warehouse for consumption, and on which duty and before was paid, on or after the twenty-third day of April, one passing of this thousand eight hundred and ninety-seven, in accordance with the rate of duty set forth as payable on such goods in the resolutions respecting the duties of customs introduced in the House of Commons on the twenty-second day of the said month, or in any such resolution subsequently introduced in the said House, the duty so paid shall not be affected, nor shall the person paying it be entitled to any refund or be liable to any further payment of duty, by reason of such rate of duty being altered by any resolution introduced subsequently to that in accordance with which such duty was paid and before the passing of this Act. SCHEDULE A. GOODS SUBJECT TO DUTIES. Ales, Beers, Wines and Liquors. 1. Ale, beer and porter, when imported in casks or otherwise than in bottle, sixteen cents per gallon.......... 16c. p. gall. 2. Ale, beer and porter, when imported in bottles (six quart or twelve pint bottles to be held to contain one gallon), twenty-four cents per gallon...... 24c. p. gall. 3. Cider, not clarified or refined, five cents per gallon..... 5c. p. gall. 4. Cider, clarified or refined, ten cents per gallon........... 10c. p. gall. 5. Lime juice and fruit juices, fortified with or containing not more than twenty-five per cent of proof spirits, sixty cents per gallon; and when containing more 60c. p. gall. 6. Lime juice and other fruit syrups and fruit juices, (a.) Ethyl alcohol, or the substance commonly known as alcohol, hydrated oxide of ethyl or $2 p. gall. 20 p. c. $2.40 p. gall. & 30 p. c. angostura and similar alcoholic bitters or beverages, two dollars and forty cents per gallon.. $2.40 p. gall. (b.) Spirits and strong waters of any kind, mixed with any ingredient or ingredients, as being or known or designated as anodynes, elixirs, essences, extracts, lotions, tinctures or medicines, or medicinal wines (so called), or ethereal and spirituous fruit essences, n.e.s., two dollars and forty cents per gallon and thirty per cent ad valorem........ (c.) Alcoholic perfumes and perfumed spirits, bay rum, cologne and lavender waters, hair, tooth and skin washes, and other toilet preparations containing spirits of any kind, when in bottles or flasks containing not more than four ounces each, fifty per cent ad valorem....... When in bottles, flasks or other packages, containing more than four ounces each, two dollars and forty cents per gallon and forty per cent ad valorem..... (d.) Nitrous ether, sweet spirits of nitre and aro 50 p. c. $2.40 p. gall. & 40 p. c. matic spirits of ammonia, two dollars and forty $2.40 p. gall. cents per gallon and thirty per cent ad valorem. & 30 p. c. (e.) Vermouth containing not more than thirty-six per cent, and ginger wine containing not more than twenty-six per cent of proof spirits, ninety cents per gallon ... If containing more than these percentages res- 90c. p. gall. $2.40 p. gall. $1.50 p. gall. 8. Wines of all kinds, except sparkling wines, including orange, lemon, strawberry, raspberry, elder and currant wines, containing twenty-six per cent or less of spirits of the strength of proof, whether imported in wood or in bottles (six quart or twelve pint bottles to be held to contain a gallon), twenty-five cents per 25c. p. gall. gallon; and for each degree or fraction of a degree of strength in excess of the twenty-six per cent of spirits as aforesaid, an additional duty of three cents 3c. p. deg. until the strength reaches forty per cent of proof spirits; and in addition thereto, thirty per cent ad valorem....... ..... 30 p. c. 9. Champagne and all other sparkling wines in bottles containing each not more than a quart but more than a pint, three dollars and thirty cents per dozen bottles; containing not more than a pint each, $3.30 p. doz. but more than one-half pint, one dollar and sixtyfive cents per dozen bottles; containing one-half $1.65 p. doz. pint each or less, eighty-two cents per dozen bottles; 82c. p. doz. bottles containing more than one quart each shall pay, in addition to three dollars and thirty cents per dozen bottles, at the rate of one dollar and sixty-five $1.65 p. gall. cents per gallon on the quantity in excess of one quart per bottle, the quarts and pints in each case being old wine measure; in addition to the above specific duty there shall be an ad valorem duty of thirty per cent.... 10. But any liquors imported under the name of wine, and containing more than forty per cent of spirits of the strength of proof shall be rated for duty as unenumerated spirits. 30 p. c. Animals, and Agricultural, Animal and Dairy Products. 11. Animals, living, n.e.s., twenty per cent ad valorem............. ... 14. Meats, fresh, n.e.s., three cents per pound......................... . . . . . . 15. Canned meats, and canned poultry and game, extracts of meats and fluid beef not medicated, and soups, twenty-five per cent ad valorem.... 25 p. c. 16. Mutton and lamb, fresh, thirty-five per cent ad valorem 35 p. c. 2c. per lb. 20 p. c. 10 p. c. 25 p. c. 30 p. c. 19. Tallow and stearic acid, twenty per cent ad valorem... 2c. p. lb. 30 p. c. 27. Glue, liquid, powdered or sheet, and mucilage, gelatine, and isinglass, twenty-five per cent ad valorem... ... 28. Feathers, undressed, twenty per cent ad valorem.... 34. Condensed coffee with milk, milk foods and all similar 36. Beans, fifteen cents per bushel.. 31c. p. lb. 30 p. c. 40c. p. brl. 15c. p. bush. |