Bran. Seeds of all kinds. goods in which the same may be found, viz : Vegetables (including potatoes and other Books, Printed Papers, Drawings, Paint roots). Plants, trees, and shrubs. Gypsum, ground or unground. SCHEDULE E. ings, Prints and Photographs of a treasonable or seditious, or of an immoral or indecent character. Coin, base or counterfeit. SCHEDULE F. EXPORT DUTIES. Shingle Bolts, per cord of 128 cub. ft. $1 00 SUGAR DUTIES.. .......... ............... 100 100 The following is a summary of the various changes in the Canadian import duties on sugars during thirty years past: 1849.-Refined sugar, $2.80; other kinds, $1.80; molasses, 60 cents per cwt.; and 12 per cent. ad valorem besides, on all. 1853.-Refined, $2.00; unrefined, $1.20; molasses, 2d. per gallon; and 12 per cent. ad valorem besides, on all. 1854.-All specific duties: refined, $2.40; browns and yellows, $1.70; raw, $1.30 per cwt. 1855, April 6.-$2.40; $1.60; and $1.30. 1856, July.-$2.80; $2.00; and $1.50. 1858, August 7.-Refined, $2.50; yellows, $1.75; browns, $1.30; raw, for refining purposes only, 90 cents per 100 lbs. ; molasses, 4 cents per gallon. 1859, June 1.-Refined sugar, 40 per cent. ad valorem; unrefined, including molasses, 30 per cent. 1860, July 1.-Refined sugar, 35 per cent. ; raw, 25 per cent. 1861, July 1.-Refined, 25 per cent.; raw, 15 per cent. 1862, June 9.-Refined sugar, $3.00 per 100 lbs. and 25 per cent.; raw, $2.00 and 15 per cent. July 1, the ad valorem rates were reduced to 15 and 10 per cent. respectively, the specific duties of $3.00 and $2.00 remaining. 1866, June 27.-All specific duties, on a graduated scale, as follows: Refined, $3.00 per 100 lbs; white clayed, or not equal to refined, $2.60; yellows, or not equal to white clayed, $2.25; brown muscovado, or not equal to yellow muscovado or brown clayed, $1.90; any other not equal to brown muscovado, $1.68; cane juice, syrup, and concentrated molasses, $1.37; molasses, 73 cents. 1867.-Duties of 1866 continued, except on molasses, with regard to which this distinction was introduced :-Molasses, if used for refining purposes, or for the manufacture of sugar, 73 cents per 100 lbs. ; if not so used, 55 cents. 1868, May 22.-Sugar candy, brown or white, and confectionery, and all sugar equal to or above No. 9, Dutch standard, 1 cent per lb. and 25 per centum ad valorem. Below No. 9, 3-4ths of 1 cent per lb. and 25 per centum ad valorem. Cane juice, syrup of sugar or of cane, syrup of molasses or of sorghum, melado, concentrated melado, or concentrated molasses, 5-8ths of 1 cent per lb. and 25 per centum ad valorem. Molasses, if used for refining purposes, or for the manufacture of sugar, 73 cents per 100 lbs. Molasses, if not so used, 25 per centum ad valorem. In 1874 Mr. Cartwright proposed to make No. 13, Dutch standard, instead of No. 9, the dividing line, but the proposal was dropped, and no change was made that year. April 10, 1875, an Order in Council made a remission of 25 cents per 100 lbs. (or 1-4 cent per lb.) on all sugars under No. 9, Dutch standard, also on cane juice, melado, concentrated molasses, &c. This brought the specific duty on the former down to half a cent per lb., and an the latter to three-eights of a cent, the additional 25 per cent. ad valorem remaining as before. Present Canadian Duties: Sugar Candy, brown or white, and all sugar above No. 13, Dutch standard..1 cent per lb. and 25 per centum ad valorem. Equal to and above No. 9, and not above No 13 Below No. 9 cent per lb. and 25 per centum ad valorem. cent per ib. and 25 per centum ad valorem. Cane juice, syrup of sugar, or of sugar cane, syrup of molasses or sorghum.§ cent per lb. and 25 per centum ad valorem. Melado, concentrated melado, or concentrated molasses Molasses, if used for refining or for the cent per lb. and 25 per centum ad valorem. .73 cents per 100 lbs. ..25 per centum ad valorem. GREAT BRITAIN AND IRELAND In Great Britain and Ireland the sugar duties have been abolished, and all kinds of sugar are now admitted free from all countries. UNITED STATES. Per 100 lbs. Sugars, not above No. 7, Dutch standard, 13 cents per lb. and 25 per cent. of 12 cents added $2 181 Above No. 7 and not above No. 10, 2 cents, and 25 per centum of 2 50 66 Above No. 10 and not above No. 13, 2 of that added 66 Above No. 13 and not above No. 16, 2 of that added 4 061 5 00 lb. Above No. 20, 4 cents and 25 per centum of that added. . Confectionery, valued at 30 cents per lb. or less. .10 cents per .15 cents per lb. ...50 per centum ad valorem. Molasses, 5 cents per gallon and 25 per centum of that added ......equal to 64 cents per gallon. Tank bottoms, syrup of sugar cane juice, melado, concentrated melado, and concentrated molasses, 13 cents per lb. and 25 per centum of that added ...equal to $1.87 per 100 lbs. [NOTE.-The above duties are imposed under the Revised Statutes, dating from June 22, 1874. The 25 per cent. additional dates from March 3, 1875.] Drawbacks on Exportation. .... 2 5542 On hard sugars, $3.18, less 1 per centum, per 100 lbs. "Syrup, made entirely from molasses, 5 cents, less 10 per centum, per 100 2 0592 100 FRANCE. Sugar Refined: Other kinds.... Raw: From No. 13 to No. 20 inclusive Under No. 13.. Molasses not intended for distillation, and containing less than 50 per centum saccharine matter Glacose and Syrup...... Sugar: GERMANY. Refined, candy, or lump, of No. 19, Dutch standard, and 627 On May 1, 1872, an Act of the United States Congress became law, providing that on and after July 1 of that year, tea and coffee should be admitted duty free. At that time the Canadian duties on tea were the same as imposed by the Act of December 13, 1867, viz :—15 per cent. ad valorem and 3 cents per lb. on black; and 15 per cent. and 7 cents per lb. on green and Japan. To prevent extensive smuggling across the border, it was necessary to take action, and at the instance of Sir Francis Hincks, then Finance Minister, the Canadian Parliament also passed an Act (35 Victoria chap. 11.) making tea and coffee free of duty. But, in order to guard against a certain contingency, an amending Act was passed (35 Victoria, chap. 12, assented to June 14, 1872), containing one section, in these words: “Provided always, that if at any time any greater duty of customs should be payable in the United States of America on tea or coffee imported from Canada than from any other country, then the Governor in Council may impose on tea or coffee imported from the said Ünited States, a duty of Customs equal to the duty payable in the United States on tea and coffee imported from Canada. Provided that tea or coffee imported into Canada from any country other than the said United States, but passing in bond through the United States, shall be free from duty.” The reason for this precautionary enactment may be found in section 2501, Revised Statutes of the United States, which reads as follows: "There shall be levied, collected, and paid on all goods, wares, and merchandise of the growth or produce of the countries east of the Cape of Good Hope (except wool, raw cotton, and raw silk as reeled from the cocoon, or not further advanced than tram, thrown, or organzine), when imported from places west of the Cape of Good Hope, a duty of 10 per centum ad valorem in addition to the duties imposed on any such article when imported directly from the place or places of their growth or production. Canada being west of the Cape of Good Hope, tea or coffee imported hence into the United States was liable to a duty cf 10 per cent.; an Order in Council under the Canadian Act imposing a like duty on tea or coffee coming here from the United States. And this position of affairs continued until the taking effect, May 1, 1874, of Mr. Cartwright's Customs and Excise Act of that year, section 1 of which is as follows:: "So much of any Order in Council now in force under the Act passed in the thirty-fifth year of Her Majesty's reign, (1872) chaptered twelve, as imposes any duty on tea or coffee imported from the United States, and so much of the said Act or of the Act passed in the same year of Her Majesty's reign and chaptered eleven, as provides that tea or coffee imported in any way, into Canada, shall be free of duty, is hereby repealed." The same Act, 1874, imposed upon green and Japan tea 4 cents; on black tea, 3 cents; on green coffee, 2 cents; and on coffee ground or roasted, 3 cents per pound. By the Act of 1877 the tea auties were increased to 6 cents and 5 cents respectively. The difierential duty provided for by the Order in Council under the amending Act of 1872 having been abolished, the Canadian duties on tea and coffee are the same, from whatever country imported, and whatever differential duty may be levied by any country against tea and coffee imported from Canada. These articles, are, under the circumstances, largely imported into Canada from the United States; but the American law above quoted is in effect prohibitory of the importation of tea or coffee into the United States from Canada. And thus the matter rests at present. The Order in Council, imposing a differential duty equal to the American differential duty (10 per cent.), was dated Dec. 24, 1872, and took effect January 1st, 1873. Section 14 of the Act of 1874, above quoted, repeals the Order in Council, but not the part of the Act 35 Victoria, chap. 12, by which authority to make such an Order in Council is given. The differential duty against tea and coffee imported from the United States may, therefore, be at any time revived by another Order in Council, if this reading of section 14 of the Act of 1874 be correct.* CANADIAN EXCISE DUTIES. (A now in force-November, 1878.) Spirits, 75 cents per proof gallon, wine measure, or 90 cents per Imperial gallon. Malt, 2 cents per lb. On every gallon of any fermented beverage made in imitation of beer or malt liquor, and brewed in whole or in part from any other substance than malt, 8 cents. Provided that brewers using sugar in the manufacture of beer, and paying the above-mentioned duty on the beer made therewith, may receive a drawback equal to the duty of excise paid by them on the malt used with such sugar in making such beer. *The above is correct as regards the Act of 1874. The Act of 1879, section 7, also provides for the imposition of differential duties. |