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GOODS SUBJECT TO DUTIES.

Old
Canadian
Duty.

New
Canadian
Duty.

American
Duty.

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Pitch (coal), and coal tar, ten per cent. ad valorem.. Free.
Plants, viz.:-Fruit, shade, lawn, and ornamental
trees, shrubs and plants, twenty per cent. ad
valorem

Plaster of Paris, or gypsum, ground, twenty per cent.
ad valorem.

Plaster of Paris, calcined or manufactured, 15 cents per 100 pounds, or 45 cents per barrel of not over 300 pounds

Plated ware, electro-plated and gilt of all kinds, thirty per cent. ad valorem.

Plates engraved on wood, and on steel or other metal,
twenty per cent. ad valorem

Playing cards, thirty per cent. ad valorem
Plumbago, ten per cent. ad valorem; and all manu-
factures of plumbago, not elsewhere specified,
twenty per cent. ad valorem.

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

Printing presses of all kinds, fifteen per cent. ad

valorem

Proprietary medicines, commonly called patent medicines, or any medicine or preparation of which the recipe is kept secret, or the ingredients whereof are kept secret, recommended by advertisement, bill, or label, for the relief of any disorder or ailment; in liquid form, fifty per cent. ad valorem; and all other, twenty-five per cent. ad valorem...

Prunella, and cotton and woollen netting, for boots, shoes, and gloves, ten per cent. ad valorem.... Pumice stone, ground or powdered, twenty per cent.

ad valorem..

10 p. ct.

Free.

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17 p. ct. 15c. p. 1001b. 20

173"

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90 to 200 p. ct.

Free.

50 p. ct.

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20 $1.50 p. 100 lb.

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20 p. ct. Free.

30 p. ct.

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Salt (except salt imported from the United Kingdom,
or any British possession, or imported for the
use of the sea or gulf fisheries, which shall be
free of duty), in bulk, eight cents per one hundred
pounds

In bags, barrels and other packages, twelve cents
per one hundred pounds
Saltpetre, twenty per cent. ad valorem..
Sand paper, glass and emery paper, twenty per cent.

ad valorem..

Seeds, viz. :-Flower, garden, field, and other seeds, for agricultural purposes, when in bulk or in large parcels, fifteen per cent. ad valorem; when put up in small papers or parcels, twenty-five per cent. ad valorem

Seed, mustard, unground, fifteen per cent. ad valorem, ground, twenty-five per cent. ad valorem.. Shingles, twenty per cent. ad valorem.

Ships and other vessels, built in any foreign country, whether steam or sailing vessels, on application for Canadian register, on the fair market value of the hull, rigging, machinery, and all appurtenances, ten per cent. ad valorem....

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Silk in the gum, not more advanced than singles, tram,
and thrown organzine, fifteen per cent. ad valorem Free.
Sewing silk and silk twist, twenty-five per cent. ad
valorem

Silk velvets and all manufactures of silk, or of which
silk is the component part of chief value, not
elsewhere specified, exccpt church vestments,
thirty per cent ad valorem

Silver, rolled, and German silver, in sheets, ten per
cent. ad valorem

Slate for roofing, twenty per cent. ad valorem
Slate slabs, square or in special shapes, twenty per
cent. ad valorem

1 p. ct.

¡Free.

Free.

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17 p. ct.

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Soap, perfumed or toilet, thirty per cent. ad valorem_173 p. ct.
Spelter, in blocks or pigs, ten per cent. ad valorem..Free.
Spices, viz: ginger and spices of all kinds (except
nutmegs and mace), unground, twenty per cent.
ad valorem

20

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Soap, Castile and white, two cents per pound.

1 ct. p. lb.

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Ground, twenty-five per cent. ad valorem. Nutmegs and mace, twenty-five per cent. ad valorem

25 p. ct.

25 p. ct.

25"

25

66

lb.

1 c. p. lb.
2 c. p.
30 p. c.
10

2225

1 c. p. lb. and

30 p. ct.

10 c. p. lb. and
25 p. ct.
11 μ. lb.

20 to 80 p. c.

25 c. p.

lb.-20 c. p. lb.

C. p. lb. and

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35 p. ct.

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2 c. p. lb.

20 per c.-3 c. per lb. and 20 p. c.

Starch, including farina, corn starch or flour, and all preparations having the qualities of starch, two cents per pound..

Spirits and strong waters not having been sweetened or mixed with any article so that the degree of strength thereof cannot be ascertained by Sykes' hydrometer, for every Imperial gallon of the strength of proof by such hydrometer, and so in proportion for any greater or less strength than the strength of proof, and for every greater or

$1.20 p. I. g. 1.45 p. I. gal.

less quantity than a gallon, viz: Geneva gin, $1.20 p. I. g. $1.32 per rum, whiskey, and unenumerated articles of like Imp. gal. kinds, one dollar and thirty-two and one-half cents per Imperial gallon; brandy, one dollar and forty-five cents per Imperial gallon.. "Old Tom" gin, one dollar and thirty-two and onehalf cents per Imperial gallon in bulk.. Spirits sweetened or mixed so that the degree of strength cannot be ascertained as aforesaid, viz: Rum-shrub, cordials, schiedam schnapps, tafia, bitters and unenumerated articles of like kinds,

$1.20 p. I. g. 1.32 p.I.gal.

one dollar and ninety cents per Imperial gallon. $1.80 p. I. g. 1. 90 p. Spirits and strong waters not elsewhere specified,

I.

gal

Spirits and strong waters imported into Canada, mixed with any ingredient or ingredients, and although thereby coming under the denomination of proprietary medicines, tinctures, essences, extracts or any other denomination not elsewhere specified, shall be, nevertheless, deemed spirits or strong waters, and subject to duty as such;

one dollar and ninety cents per Imperial gallon. $1.80 p. I. g. 1.90 p. I.

gal

one dollar and ninety cents per Imperial gallon. $1.80 p. I. g. 1.90 p. I. gal Cologne water and perfumed spirits in bottles or flasks not weighing more than four ounces each, forty per cent. ad valorem.. Cologne water and perfumed spirits in bottles, flasks or other packages weighing more than four ounces each, one dollar and ninety cents per Imperial gallon and thirty per cent. ad valorem....

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See Schedule (D.) U. S. Tariff.

GOODS SUBJECT TO DUTIES.

Old
Canadian
Duty.

New
Canadian
Duty.

American
Duty.

Wines of all kinds except sparkling wines, including ginger, orange, lemon, strawberry, raspberry, elder and currant wines, containing twenty-six per cent. or less of spirits of the strength of proof by Sykes' hydrometer, imported in wood or in bottles (six quart or twelve-pint bottles to be held to contain an Imperial gallon), twentyfive cents per Imperial gallon, and for each degree of strength in excess of twenty-six per cent. of spirits as aforesaid, an additional duty of three cents until the strength reaches forty per cent. of proof spirits; and in addition thereto, thirty per cent. ad valorem.

Champagne and all other sparkling wines in bottles containing each not more than a quart and more than one pint, three dollars per dozen bottles; containing not more than a pint each and more than one-half pint, one dollar and fifty cents per dozen bottles; containing one-half pint each or less, seventy-five cents per dozen bottles; bottles containing more than one quart each shall pay in addition to three dollars per dozen bottles at the rate of one dollar and fifty cents per Imperial gallon on the quantity in excess of one quart per bottle in addition to the above specific duty there shall be an ad valorem duty of thirty per cent...

:

But any liquors imported under the name of wine, aad containing more than forty per cent. of spirits of the strength of proof by Sykes' hydrometer shall be rated for duty as unenumerated spirits.

Stationery of all kinds not elsewhere specified, twenty

per cent. ad valorem

Steel and manufactures of, viz: On and after the first day of January, 1881, steel in ingots, bars, sheets coils, and railway bars or rails and fish plates, ten per cent. ad valorem.

Shovels, spades, hoes; hay, manure and potato
forks; rakes and rake teeth; carpenters', coop.
ers', cabinet-makers', and all other mechanics'
tools, including files, edge tools of every descrip-
tion, axes, scythes, and saws of all kinds. thirty
per cent. ad valorem

Firearms, viz: Muskets, rifles, pistols and shot
guns; cutlery, and all manufactures of steel, and
of iron and steel, not elsewhere specified, twenty
per cent. ad valorem..
Knife blades or knife blanks, in the rough, un-
handled, for use by electro-platers. ten per cent.
ad valorem...

Stereotypes and electrotypes of standard books, ten

per cent. ad valorem.

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Stereotypes and electrotypes for commercial blanks
and advertisements, twenty per cent. ad valorem Free.
Stone, viz: rough freestone, sandstone, and all other
building stone, except marble, one dollar per ton
of thirteen cubic feet..

Water limestone or cement stone, one dollar per
ton. (See cement)

Grindstone, in the rough, one dollar and fifty cents

per ton..

Dressed freestone and all other building stone, except marble, and all manufactures of stone or granite, twenty per cent. ad valorem....

Free.

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30 to 60 p. ct.

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30 to 80 p. ct.

20

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35 p. ct.

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10

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25

20

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