on wines in 12. The whole or part of the duty of thirty per centum Remission of ad valorem imposed by this Act upon wines imported into or on duties Canada, may be remitted upon Proclamation of the certain cases. Governor in Council, which may be issued whenever it appears to his satisfaction that the Governments of France and Spain, or of either of them, have made changes in their tariffs of duties imposed upon articles imported from Canada in reduction or repeal of the duties now in force in the said countries. altered. 13. In lieu of all Excise duties-except license fees-now Excise duties or heretofore imposed on spirits, there shall be imposed, on spirits levied and collected upon every gallon of the strength of proof by Sykes' Hydrometer, and so in proportion for any greater or less strength of spirits, the manufacture of which had not been wholly completed, or upon which the duty had not been paid before the coming into force of this section, an excise duty of one dollar. 14. In lieu of all Excise duties-except license fees-now And ou malt. or heretofore imposed on malt, there shall be imposed, levied and collected on every pound of malt made and weighed as removed from the kiln, and upon which the duty had not been paid before the coming into force of this section, an Excise duty of one cent. of malt 15. Upon all stocks of malt liquor held by licensed brew- Drawback on ers at the time of the coming into force of this section, presentstocks a drawback may be paid on the malt contained in liquors. such stocks, equal to the duty paid thereon in excess of one cent. per pound, and the quantity of malt contained in such stocks of malt liquor, shall be determined under the existing departmental regulations for determining the quantity of malt contained in malt liquor. kinds of 16. In lieu of all Excise duties-except license fees-now Excise duty imposed on tobacco known as "common Canadian twist,' " on certain' otherwise called "tabac blanc en torquette," being the un- tobacco pressed leaf rolled and twisted, and made wholly from raw altered. tobacco, the growth of Canada, and upon raw leaf the growth of Canada, there shall be imposed, levied and collected on every pound, or less quantity than a pound, an Excise duty of four cents. 17. The foregoing sections of this Act shall be held to From what have come into force, and the duties mentioned therein and time the foregoing proviin the schedules to this Act shall be held to have been im- sions shall have effect. posed and to have been substituted for those imposed by any Acts or parts of Acts theretofore in force, on and after the fif teenth day of March, in the present year of our Lord, one thousan eight hundred and seventy-nine, and to have been payable on all goods imported or taken out of warehouse for con sumption General Acts respecting Inland Revenue, to apply to this Act. sumption upon or after the said day, or becoming subject to the duties of Excise on and after the same under the next preceding four sections. 18. The Acts now in force respecting the Customs and Customs and respecting Inland Revenue and Excise, and all regulations lawfully made or to be made under them respectively, shall apply to the duties imposed by this Act, except in so far duties under only as they may be inconsistent with this Act: and all words and expressions used in this Act shall have the Saving meaning assigned to them in the said Acts respectively and obligations the said Acts respecting the Customs and Inland Revenue incurred as to former duties. and Excise, shall continue to apply to any duties accrued under enactments hereby repealed, which may not have been paid before the day last mentioned, and to all bonds, penalties or forfeitures or proceedings relating to or resulting from such non-payment, or the non-observance of any enactment or provision of law respecting any such duties. SCHEDULE A. GOODS SUBJECT TO DUTIES. Acid, Sulphuric, half a cent per pound........ Agricultural implements, not otherwise herein provided .12 c. p. I. g. 20 P. ct. 25 p. ct. Ale, beer and porter, when imported in bottles (six wise than in bottles, ten cents per Imperial gallon.....10 c. p. I. g. Artificial Flowers, thirty per cent. ad valorem.. nine feet, a specific duty of twenty-two dollars and On those of five feet by ten feet, a specific duty of On billiard tables with pockets, five feet six inches by And in addition thereto ten per cent. ad valorem; each 20 p. ct. 30 p. ct. 10 p. ct. $22.50 $25 $35 $40 with markers, cloths, and cases, but no pool balls....& 10 p. ct. Blacking, Blacking, shoe, twenty-five per cent. ad valorem..... Books Books printed, periodicals ard pamphlets, bound or in Books, periodicals and pamphlets imported through the 25 p. ct. 6 c. p. lb. 6 c. p. lb. &12/p.ct. 5 p. ct. .......1 c. for 2 oz. Blank books, bound or in sheets, twenty-five per cent. Advertising pamphlets, one dollar per hundred...... BREADSTUFFS, VIZ. : .............. Barley, fifteen cents per bushel........ Oats, ten cents per bushel....... Rice, one cent per pound....... Rye, ten cents per bushel.... Pease, ten cents bushel.... Wheat, fifteen cents per bushel.... per 25 p. ct. 30 p. ct. $1 p. 100. 20 p. ct. 6 c. p. lb. 30 p. ct. 15 p. ct. per bushel.. ...10 Beans, fifteen cente bushel......... Buckwheat meal or flour, one-fourth of one cent. per 73 1 c. p. lb. 10 c. p. bsh. .15 66 66 Brick, for building, twenty per cent. ad valorem.................... Buttons of all kinds, twenty-five per cent. ad valorem..... Candles, tallow, two cents per pound..... .... 2 c. p. lb. 5 c. p. lb. Candles, paraffine wax, five cents per pound...... Carriages, waggons, railway cars and carriages, sleighs, Cement, raw, or in stone from the quarry, one dollar per ... Cement, hydraulic, or water lime, ground, including Chicory, raw or green, three cents per pound....... China and porcelain ware, twenty per cent. ad valorem... two thousand pounds........ Coal tar and coal pitch, ten per cent. ad valorem.... Cocoa paste and chocolate, not sweetened, twenty per cent. ad valorem........ 25 p. ct. 30 p. ct. $1 p. ton. 7 c. p. 100 lbs. 40c. p. brl. 9c. p. bsh. 20 p. ct. 3c. p. lb. 20 p. ct. Cocoa paste and other preparations of cocoa containing sugar, one cent per pound and twenty five per cent. 1c. p. lb. & ad valorem....... 25 p. ct. Coffee, green, two cents per pound...... 2c. p. lb. Coffee, roasted or ground,and all imitations of and substitutes for, three cents per pound............................ 3c. p. lb. Coke, fifty cents per ton of 2,000 pounds. Copper, old and scrap, in pigs, bars, rods, bolts, ingots, sheets and sheathing not planished or coated; copper wire, round or flat; and copper seamless drawn tubing; ten per cent. ad valorem..... ..... Copper rivets and burrs, and all manufactures of copper not elsewhere specified, thirty per cent. ad valorem Cordage for ships' purposes, ten per cent. ad valorem..... Cordage, all other, twenty per cent. ad valorem............. Corks, and other manufactures of cork-wood or corkbark, twenty per cent. ad valorem....... COTTON, MANUFACTURES OF, VIZ.: Grey or unbleached and bleached cottons, sheetings,) COTTON, MANUFACTURES OF, viz: All cotton wadding, batting, batts and warps, carpet-] warps, knitting yarn, hosiery yarn and other cotton yarns under number forty, not bleached, dyed or coloured, two cents per pound and fifteen per cent. ad valorem.... And if bleached, dyed or coloured, three cents per pound and fifteen per cent. ad valorem.......... Cotton warp, on beams, one cent per yard and fifteen per cent. ad valorem............ Cotton seamless bags, two cents per pound and fifteen per cent. ad valorem.... Cotton shirts and drawers, woven or made on frames, Cotton sewing-thread, in hanks, twelve and a-half per 2c. p. lb. 3c. p.lb. &15 p. ct. 1c. p. yd. J&15 p. ct. 2 ct. p. lb. J&15 p. ct. 30 p. ct. 20 p. ct. 12 p. ct. 5 p. ct. All clothing made of cotton, or of which cotton is the component part of chief value, including corsets, thirty per cent. ad valorem...... 30 p. ct. All manufactures of cotton not elsewhere specified, twenty per cent. ad valorem. 20 p. ct. Drain-tile, and drain pipes and sewer pipes, glazed or unglazed, twenty per cent. ad valorem...... Earthenware and stoneware, brown or coloured, and Rock- Fish, fresh, salted or smoked, except fish free of duty as provided by the Treaty of Washington, one cent per pound.... Flax fibre, scutched, one cont per pound...... Hackled, two cents per pound... Flax, tow of, scutched or green, one-half cent per pound. $1.90 p. Imp. gal. & 20 p.ct. 20 ct. p. 20 p. ct. 15 p. ct. 25 p. ct. 20 p. ct. 1c. p. lb. 1c. p. lb. 2c. do c. do .10c. p. bsh |