143a

Part I - (Cont'd)

Description of Products

Cigarettes, the weight of the paper covering to be in-
cluded in the weight for duty

....per pound
and

And in addition thereto, when weighing not more than
three pounds per thousand, under all tariffs, $2.00
per thousand.

Rate of Duty

$2.00 15 p.c.

144

Cut tobacco ....

..per pound

80 cts.

And in addition thereto, under all tariffs, 15 cents
per pound.

145

Manufactured tobacco, n.o.p., and snuff .........per pound

90 cts.

And in addition thereto (except on snuff), under all
tariffs, 15 cents per pound.

146

Ale, beer, porter and stout, when imported in casks or
otherwise than in bottle ......... ..........per gallon
And in addition thereto, under all tariffs, 30 cents
per gallon.

35 cts.

147

....

Ale, beer, porter and stout, when imported in bottles ....
.......per gallon

50 cts.

And in addition thereto, under all tariffs, 30 cents
per gallon.

Provided, that six quart bottles or twelve pint bottles shall be held to contain one gallon.

Spirituous or alcoholic liquors (subject to the provisions
attaching to tariff item 156), vis

ex 156

(1) Whisky .........per gallon of the strength of proof

$5.00

And in addition thereto, under all tariffs, $7.00
per gallon of the strength of proof.

(11) Gin, n-o.p.....per gallon of the strength of proof

$5.00

And in addition thereto, under all tariffs, $7.00
per gallon of the strength of proof.

(111) Rum, n.o.p.....per gallon of the strength of proof

$6.00

And in addition thereto, under all tariffs, $7.00
per gallon of the strength of proof.

(iv) Brandy .........per gallon of the strength of proof

$4.00

And in addition thereto, under all tariffs, $7.00
per gallon of the strength of proof.

(v) Liqueurs .......per gallon of the strength of proof

And in addition thereto, under all tariffs, $7.00
per gallon of the strength of proof.

-30

ex 156 156b

Angostura bitters....per gallon of the strength of proof

$5.00

159

Spirits and strong waters of eny kind, mixed with any in-
gredient or ingredients, as being or known or designated
as essences, extracts, or ethereal and spirituous fruit
essences, n.p.
..per gallon

$5.00

ox 162

ex 163

Rate of Duty

(a) When in bottles or flasks containing not more
than four ounces each .......................

(b) When in bottles, flasks or other packages, con-
taining more than four ounces each .....per gallon

and

(11) Perfumed spirits, bay rum, cologne and lavender
waters, lotions, hair, tooth and skin washes, and other
toilet preparations containing spirits of any kind:-
(a) When in bottles or flasks containing not more
than four ounces each .............

(b) When in bottles, flasks or other packages, con-
taining more than four ounces each....per gallon
and

30 p.o.

$5.00 30 p.e.

45 p.o.

$5.00 30 p.o.

Vermouth, aperitif and cordial wines, containing twenty-
eight per cent. or less of proof spirit, whether imported
in wood or in bottles
....................... per gallon
And in addition thereto, under all tariffs, 42 cents
per gallon.

Provided, that six quart bottles or twelve pint bottles shall be held to contain a gallon for duty purposes under this tariff item.

Wines of all kinds, n.o.p., including orange, lemon,
strawberry, raspberry, elder and currant wines, containing
twenty-four per cent. or less of proof spirit, whether
imported in wood or in bottles
......per gallon

And in addition thereto, under all tariffs, 42 cents
per gallon.

Provided, that six quart bottles or twelve pint bottles shall be held to contain a gallon for duty purposes under this tariff item.

20 cts.

20 cts.

Canadian

Tariff Item
Humber

165

ex 167

168

Champagne and all other sparkling wines:-
(a) In bottles containing each not more than a quart but
more than a pint (old wine measure)..per dozen bottles
And in addition thereto, $1.75 per gallon.
(b) In bottles containing not more than a pint each, but
more than one-half pint (old wine measure)

Rate of Duty

$5.00

.......per dozen bottles
And in addition thereto, $1.75 per gallon.
(e) In bottles containing one-half pint each or less
.......................per dozen bottles

$2.50

....

$1.25

And in addition thereto, $1.75 per gallon.

(a) In bottles containing over one quart each (old wine
measure)...
......................... per gallon
And in addition thereto, under all tariffs, $1.75
per gallon.

Malt, whole, crushed or ground, n.o.p., upon entry for
warehouse subject to exdise regulations ........ per pound

30

Malt flour containing less than fifty per centum in weight
of malt; malt syrup or malt syrup powder, n.o.p.; ox-
tracts of malt, fluid or not; grain molasses all
articles in this item upon valuation without British or
foreign excise duties, under regulations prescribed by
the Minister ........

$8.50

1/3 et.

25 0.0.

and, per pound

5 cts.

1688

169

Malt syrup, malt syrup powder, or other starch conversion
products produced by the action of enzymes on starch,
not including any such products used in the brewing of
beer

Books, viz.:- Novels or works of fiction, or literature
of a similar character, unbound or paper bound or in
sheets, but not to include Christmas annuals, or publi-
cations commonly known as juvenile and toy books

23 p.o.

10 p.c.

Canadian Tariff Item Number

ex 169

ex 184a

ex 184b

ex 1840 ex 1844

Periodical publications, unbound or paper bound, printed
and issued at regular intervals, not less frequently
than four times a year, and bearing dates of issue ..............

Rate of Duty

Free

170

171

ox 172

ex 172

Books, periodicals and pamphlets, or parts thereof,
printed, bound, unbound, or in sheets (not to include
blank account books, copy books, or books to be written
or draw upon) in any other than the English language

Books, printed, periodicals and pamphlets, or parts
thereof, n.o.p., not to include blank account books,
oopy books, or books to be written or drawn upon ......

Free

Tourist literature issued by national or state governments
or departments thereof, boards of trade, chambers of com-
merce, municipal and automobile associations, and similar
organizations .......

Prayer books, missals, psalters, religious pictures and
mottoes

10 p.e.

Free

Free

178

Advertising and printed matt r, viz.:- Advertising pam-
phlets, advertising show cards, illustrated advertising
periodicals; price books, catalogues and price lists;
advertising almanacs and calendars; patent medicine or
other advertising circulars, fly sheets or pamphlets;
advertising chromos, chromotypes, oleographs or like work
produced by any process other than hand painting or
drawing, and having any advertisement or advertising
matter printed, lithographed or stamped thereon, or at-
tached thereto, including advertising bills, folders and
posters, or other similar artistic work, lithographed,
printed or stamped on paper or cardboard for business or
advertisement purposes, n、o.p.:-
(11) N.o.p.

......per pound but not less than

ex (11) Advertising and printed matter, whether in-
ported by mail or otherwise, when in individual
packages valued at not more than $1.00 each and
when not imported for sale or in a manner de-
signed to evade payment of customs duties

10 ets. 25 p.o.