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SEEDS All seeds coming in boxes should be taken at the retail price

for papers, less 50 per cent. The common boxes valued at 25c. net..15 p.c. & 25 p.c. The following are not to be classed as Agricultural Seeds. viz. : Anise, Cardamon, Colchicum, Cummin, Fenugreek, Hyosciamus, Philandri, Stramonium, Worm, Carraway, Canary.

SEMAPHORE Wire and Fence Wire as Wire Work..

SEWING MACHINES-Parts of, viz.: Stands and table tops, imported separately; stands to be treated as castings, and wood work as

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SHAWLS, Paisley and Cashmere, if not composed chiefly of silk.
SHOE LININGS, (twilled cotton)....

Coloured, and Jeanettes.

SILESIAS, plain or beetled and Casbans..

Printed...

25 p.c.

25 p.c. 20 p.c. 20 p.c.

..1c. p.sq.yd. & 15 p.c.

.2c. p.sq.yd. & 15 p.c. 20 p.c.

20 p.c.

SILK-Manufactures of, embrace, glacé, gros grain, ducape, barathea, Cashmere, Gros de Naples, black and coloured; black and coloured Turquoise, satins, sarsenets, Persians, poplins and all other piece goods of which silk is the component part of chief value; all silk clothing, crapes, silk umbrellas and parasols, velvets, terries, chenilles, ribbons, silk plush, hat bands, velvet ribbons, silk braids, fringes, laces, trimmings, tassels, gloves, lace mitts, shawls, hosiery and underclothing, ties, scarfs, bows, ferrets, handkerchiefs, Prussian bindings, sofa gimp, orris lace, float lace, mantillas or jackets, boot and stay laces, silk warp Paramatta, silk tapestry, silk warp alpaca, &c.....

SILVER, rolled, such as imported for plating purposes only not to include silver leaf for painters and gilders.....

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SILVER SOAP.....

SLATES, porcelain and drawing, and all others, should be included under the head of school and writing slates....

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SOAP, common, soft and liquid soaps not perfumed..
SPECTACLES and EYE GLASSES, of all kinds...
STATIONERY of all kinds not elsewhere specified.
The following articles not specially named in the tariff, may be classed
as stationery, at......

Viz. Penholders and pencil cases of all kinds, paper binders and
fasteners (metal), pencil sharpeners, mucilage, paper weights
and clips, copying pencils, inkstands (except electro-plated),
notarial seals, philosophical and mathematical instruments,
drawing pens, tape measures, ink powder, parchment, chalks
and crayons, India and China ink, quills and quill and steel
pens, ivory knives and folders, wafers and stamps, slate pencils,
juvenile and all water colours for artists, pink tape, pastilles,
globes, rulers, pen-trays, key rings and chains.

STEEL IN COILS, such as is imported for the manufacture of screws and
rake teeth is free until 1st January, 1881; but if it be cut to any
special length, or bent to shape, it becomes dutiable as a manu-
facture of steel....

STEEL SHEETS of all kinds cut to shape, but not moulded or bored,

as

they come from the rollers and shears," free as sheet steel until 1st January, 1881. This includes saw blanks....... STEEL-YARDS, to be included in the item "scales, balances and weighing beans "

STEREOTYPES AND ELECTROTYPES.

The term "standard books" in this

item extends to books of all kinds, except advertising books, pam-
phlets, almanacs and sheets.

STONES-"Grindstone in the rough," means stones for the manufacture
of grindstones....

Grindstones, imported complete, as manufactures of stone..

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20 p.c.

STRAW BOARD, unenumerated

STUDS of all kinds

SUNDAY SCHOOL CARDS AND DEVOTIONAL CARDS-No exception can be
made from the item "printed, lithographed, &c., cards.".
SURGICAL AND DENTAL INSTRUMENTS, wholly or in part of steel

TAPERS, wax, unenumerated....

THIMBLES of all kinds......

TICKING FOR TENTS...

TINMAN'S TRIMMINGS, to be classed as manufactures of tin, viz : Spouts,

handles, knobs and ornamental articles

20 p.c.

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..2c. p.sq. yd. & 15 p.c.

25 p.c.

TOOLS-The term is held to include mower and reaper knives and cutter bars; also awls of all kinds

30 p.c.

VARNISH includes Lacquer and Japan spirit varnish.

VASELINE, lubricating and such like oils, not to be classed as products of petroleum, but as unenumerated....

20 p.c.

VICES, as mechanics' tools......

VENEERS of wood and ivory, sawn or split only, not to include “scale boards" for cheese.

30 p.c.

25 p.c.

WALKING STICKS, as manufactures of wood....

20 p.c.

WATCH MATERIALS, same as watch movements..

20 p.c.

WHEEL HUBS, SPOKES AND FELLOES, in the rough

If smoothed and finished, as manufactures of wood

25 p.c.

WIGAN, STOUT...

WOOD, LUMBER AND TIMBER not elsewhere specified, to include lumber and timber of the kinds otherwise free, when cut to special lengths -i.e., less than the ordinary commercial lengths.....

WHEELS, if put up, as parts of carriages.

WINCEYS (Cotton), 26 inches in width and over, as shirtings.....2c. p. sq. yd. & 15 p.c. Under 26 inches, as dress goods...

30 p.c.

20 p.c.

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WOOD MANUFACTURES-Osier or willow work, lined or unlined, fur-
nished or unfurnished, so considered....
WOOLLEN HOSIERY, held to comprise, men's, women's and children's
lambs-wool, cashmere and merino shirts and drawers, wool scarfs,
mufflers, cravats, clouds, handkerchiefs, collarettes, Cardigan
jackets, polkas, knitted shawls, vests, cross-overs," chest pro-
tectors, knitted mantles, petticoats, wool mitts, cuffs, gaiters,
boots and bootees....
WOOL MANUFACTURES-Not otherwise provided for: Orleans, Alpacas,
lustres, Cobourgs, baratheas, Balmoral crapes, Persian cords,
Russell cords, serges, twills, moreens, paramattas, not silk warp;
Henriettas, figured alpacas, debeges, mousseline de laines, French
delaines and French merinos, cashmeres, cloth table covers and
piano covers, Victoria table covers, bullion fringe, fancy wool fringe
mohair braid, Llama braid, Russian braid, black Indiana shawls,
Paisley shawls, unless the largest component part be silk; bunting
and all kinds of Bradford dress goods
WORSTED Plush

......

20 p.c. 20 p.c.

UNITED STATES IMPORTS.

TABLE shewing Quantities, Values, Rates of Duty, Average Dutiable Values per unit of quantity, and Average Duties ad valorem, on the Commodities undermentioned, imported into the United States during the year ending 30th June, 1878.

(Compiled from the Official Report of the Bureau of Statistics.)

In this table the column giving "Average dutiable values per unit of quantity" is a most useful one for reference. Thus, taking the article of " Coal, bituminous and shale," we find the exact quantity imported to have been 572,845.78 tons, which in this table is put down at 572,846 tons, as above indicated. The value of this is stated at $1,929,660, and in the last column but one the average value per ton is given--$3.368-or a fraction under three dollars and thirtyseven cents. In the last column, it is seen that the specific duty of 75 cents per ton on the year's import of coal is equal to 22.26 per cent. on its value-a calculation of great interest for ready reference. In cases where compound duties are levied-partly specific and partly ad valorem-the last column is of special value. For instance, among cottons we find that on one certain description of goods the duty is 5 cents per square yard and 10 per cent. ad valorem, and on some other descriptions 5 cents per square yard and 20 per cent. ad valorem; and in the column referred to the whole duty on each of these two classes of goods is found to have been, for the year's importation, 38.66 and 57.82 per cent. respectively. The reader is thus enabled to see at a glance what per centages precisely the specific and compound duties levied were upon the declared or accepted Custom House valuation of the goods.

The full table of imports, both free and dutiable, prepared by the Statistical Bureau, covers 170 closely-printed pages; but in this compilation only the more important classes of duty-paying goods are selected, including manufactures of iron, cotton, wool, linen, and leather, also sugars, wines, and spirits, all which are given in full. The figures shewing dutiable values per unit of quantity, or the actual Custom House valuation per pound, yard, &c., of the articles imported, also those shewing the actual per centages ad valorem of specific and compound duties, are the result of many and laborious calculations; and these two columns of this table are alone worth the price of the book to mercantile men. It is worth something, for instance, to be able to see at a glance that on five different classes of blankets distinguished the duties were 89.65, 86.57, 94.13, 76.09, and 74.74 per cent. respectively, on the Custom House values, while the values per pound were respectively $0.366, $0.581, $0.682, $1.215, and $1.258; or varying from about 36 cents to $1.25 per pound. In other important classes of articles the same valuable information able at a glance.

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