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TARIFFS OF FOREIGN COUNTRIES.
DOMINION OF CANADA.'
TARIFF OF 1897.
[Corrected up to ne 30, 1899.]
Following is the text of the new Canadian tariff, with index, as issued from the customs department, Ottawa, June 29, 1897:
[60-61 VICTORIA, CHAP. 16.]
AN ACT to consolidate and amend the acts respecting the duties of customs. [Assented to June 29, 1897.j
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1. This act may be cited as the customs tariff, 1897.
2. In this act, and in any other act relating to customs, unless the context otherwise requires
(a) The initials "n. e. s." represent and have the meaning of the words "not elsewhere specified;"
(b) The initials "n. o. p." represent and have the meaning of the words "not otherwise provided for;"
(c) The expression "gallon" means an imperial gallon;
(d) The expression "ton" means 2,000 pounds avoirdupois;
(e) The expression "proof" or "proof spirits," when applied to wines or spirits of any kind, means spirits of a strength equal to that of pure ethyl alcohol compounded with distilled water in such proportions that the resultant mixture shall at a temperature of 60° F. have a specific gravity of 0.9198 as compared with that of distilled water at the same temperature;
(f) The expression "gange," when applied to metal sheets or plates or to wire, means the thickness as determined by Stubbs's standard gauge;
(9) The expression "in diameter," when applied to tubing, means the actual inside diameter;
(h) The expression "sheet," when applied to metals, means a sheet or plate not exceeding three-sixteenths of an inch in thickness;
(i) The expression "plate," when applied to metals, means a plate or sheet more than three-sixteenths of an inch in thickness.
3. The expressions mentioned in section 2 of the customs act, as amended by section 2 of the customs amendment act, 1888, whenever they occur herein or in any act relating to the customs, unless the context otherwise requires, have the meaning assigned to them respectively by the said sections 2; and any power conferred upon
Canadian preferential tariff.-Consul-General Turner sends from Ottawa, under date of July 29, 1898, copy of a recent amendment to the Canadian tariff, affecting the preferential duty for Great Britain and colonies. By the Canadian tariff which went into effect April 23, 1897 (see Consular Reports No. 205, October, 1897), the reduction of duty in favor of "favored nations' was one-eighth, or 12 per cent, from April 23, 1897, to June 30, 1898. This applied to Great Britain, Belgium, Ger. many, France and colonies, Algeria, Tunis, Austria, Sweden and Norway, Denmark, Persia, Russia, Switzerland, Argentina, Bolivia, Colombia, and Venezuela. It did not apply to the United States. On July 1, 1898, the reduction was to be increased to one-fourth, or 25 per cent; the date for this second change was afterwards extended to August 1, 1898. According to the amendment transmitted by the consul-general, the countries which will receive the benefit of the 25 per cent reduction of duty on August 1, 1898, are limited to the United Kingdom, Bermuda, British West Indies, British Guiana, and other British possessions which grant Canada preferential rates. Under this last clause the minister of customs has extended the benefit of the reduction to British India, Ceylon, Straits Settlements, and New South Wales. (See Schedule D, British preferential tariff, page 37.)
the governor in council by the customs act to transfer dutiable goods to the list of goods which may be imported free of duty is not hereby abrogated or impaired.
4. Subject to the provisions of this act, and to the requirements of the customs act, chapter 32 of the revised statutes as amended, there shall be levied, collected, and paid upon all goods enumerated, referred to as not enumerated, in Schedule A to this act, the several rates of duties of customs set forth and described in the said schedule and set opposite to each item respectively or charged thereon as not enumerated, when such goods are imported into Canada or taken out of warehouse for consumption therein.
5. Subject to the same provisions and to the further conditions contained in Schedule B to this act, all goods enumerated in the said Schedule B may be imported into Canada or may be taken out of warehouse for consumption in Canada without the payment of any duties of customs thereon.
6. The importation into Canada of any goods enumerated, described, or referred to in Schedule C to this act is prohibited; and any such goods imported shall thereby become forfeited to the Crown and shali be destroyed or otherwise dealt with as the minister of customs directs; and any person importing any such prohibited goods, or causing or permitting them to be imported, shall for each offense incur a penalty not exceeding $200.
7. The whole or part of the duties hereby imposed upon fish and other products of the fisheries may be remitted as respects either the United States or Newfoundland, or both, upon proclamation of the governor in council, which may be issued whenever it appears to his satisfaction that the Governments of the United States and Newfoundland, or either of them, have made changes in their tariffs of duties imposed upon articles imported from Canada, in reduction or repeal of the duties in force in the said countries respectively.
8. The export of deer, wild turkeys, quail, partridge, prairie fowl, and woodcock, in the carcase or parts thereof, is hereby declared unlawful, and prohibited; and any person exporting or attempting to export any such article shall for each such offense incur a penalty of $100, and the article so attempted to be exported shall be forfeited, and may, on reasonable cause of suspicion of intention to export, be seized by any officer of the customs, and, if such intention is proved, shall be dealt with as for breach of the customs laws: Provided, That this section shall not apply to the export, under such regulations as are made by the governor in council, of any se or part thereof of any deer raised or bred by any person, company, or ciation of persons upon his or their own lands.
9. Regulations respecting the manner in which molasses and sirups shall be sampled and tested for the purpose of determining the classes to which they belong with reference to the duty chargeable thereon shall be made by the controller of customs, and the instruments and appliances necessary for such determination shall be designated by him and supplied to such officers as are by him charged with the duty of sampling and testing such molasses and sirups; and the decision of any officer (to whom is so assigned the testing of such articles) as to the duties to which they are subject under the tariff shall be final and conclusive, unless, upon appeal to the commissioner of customs within thirty days from the rendering of such decision, such decision is, with the approval of the controller, changed; and the decision of the commissioner with such approval shall be final.
10. In the case of all wines, spirits, or alcoholic liquors subject to duty according to their relative strength of proof, such strength shall be ascertained either by means of Sykes's hydrometer or of the specific-gravity bottle, as the controller of customs directs; and in case such relatives rength can not be correctly ascertained by the direct use of the hydrometer or gravity bottle, it shall be ascertained by the distillation of a sample and the subsequent test in like manner of the distillate.
11. All medicinal or toilet preparations imported for completing the manufacture thereof, or for the manufacture of any other article by the addition of any ingredient or ingredients, or by mixing such preparations, or by putting up or labeling the same, alone or with other articles or compounds under any proprietary or special name or trade-mark, shall be valued for duty under the provisions of subsection 2 of section 65 of the customs act, as amended by section 15 of chapter 14 of the statutes of 1888.
12. All medicinal preparations, whether chemical or other, usually imported with the name of the manufacturer, shall have the true name of such manufacturer and the place where they are prepared, and the word "alcoholic" or "nonalcoholic" permanently and legibly affixed to each parcel by stamp, label, or otherwise; and all medicinal preparations imported without such names and word so affixed may be forfeited.
13. Packages shall be subject to the following provisions:
(a) All bottles, flasks, jars, demijohns, carboys, casks, hogsheads, pipes, barrels, and all other vessels or packages manufacturel of tin, iron, lead, zine, glass, or any other material capable of holding liquids, and all packages in which goods are
commonly placed for home consumption, including cases, not otherwise provided for, in which bottled spirits, wines, or malt liquors or other liquids are contained, and every package being the first receptacle or covering inclosing goods for the purpose of sale, shall, in all cases not otherwise provided for, in which they contain goods subject to an ad valorem duty or a specific and ad valorem duty, be charged with the same rate of ad valorem duty as is to be levied and collected on the goods they contain, and the value of the packages may be included in the value of such goods;
(b) All such packages as aforesaid containing goods subject to a specific duty only, and not otherwise provided for, shall be charged with a duty of 20 per cent ad valorem;
(c) Packages not herein before specified, and not herein specially charged with or declared liable to duty, and being the usual and ordinary packages in which goods are packed for exportation, according to the general usage and custom of trade, shall be free of duty;
(d) All such special packages or coverings as are of any use, or apparently designed for use other than in the importation of the goods they contain, shall be subject to the same rate of duty as would therein be levied if imported 'empty or separate from their contents;
(e) Packages (inside or outside) containing free goods shall be exempt from duty when the packages are of such a nature that their destruction is necessary in order to release the goods.
14. Any person who, without lawful excuse, the proof of which shall be on the person accused, sends or brings into Canada, or who, being in Canada, has in his possession, any billheading or other paper appearing to be a heading or blank capable of being filled up and used as an invoice, and bearing any certificate purporting to show, or which may be used to show, that the invoice which may be made from such billheading or blank is correct or authentic, is guilty of an indictable offense and liable to a penalty of $500, and to imprisonment for a term not exceeding twelve months, in the discretion of the court, and the goods entered under any invoice made from any such billheading or blank shall be forfeited.
15. With respect to goods imported for manufacturing purposes that are admissible under this act for any specific purposes at a lower rate of duty than would otherwise be chargeable, or exempt from duty, the importer claimin such exemption from duty, or proportionate exemption from duty, shall make and subscribe to the following affidavit or affirmation before the collector of customs at the port of entry, or before a notary public or a commissioner for taking affidavits:
I, (name of importer) the undersigned, importer of the (names of the goods or articles) mentioned in this entry, do solemnly (swear or affirm) that such (names of the goods or articles) are imported by me for the manufacture of (names of the goods to be manufactured) in my own factory, situated at (name of the place, county, and province), and that no portion of the same will be used for any other purpose or disposed of until so manufactured.
16. Nothing contained in the foregoing provisions shall affect the French treaty act, 1894, or chapter 3 of the statutes of 1895, intituled an act respecting commercial treaties affecting Canada.
17. Articles which are the growth, produce, or manufacture of any of the following countries may, when imported direct into Canada from any of such countries, be entered for duty or taken out of warehouse for consumption in Canada at the reduced rate of duty provided in the British preferential tariff set forth in Schedule D to this act:
(a) The United Kingdom.
(b) The British colony of Bermuda.
(c) The British colonies commonly called the British West Indies, including the following: The Bahamas, Jamaica, Turks and Caicos islands, the Leeward Islands (Antigua, St. Christopher-Nevis, Dominica, Montserrat, and the Virgin Islands), the Windward Islands (Grenada, St. Vincent, and St. Lucia), Barbados, Trinidad, and Tobago.
(d) British Guiana.
(e) Any other British colony or possession the customs tariff of which is on the whole as favorable to Canada as the British preferential tariff herein referred to is to such colony or possession.
Prorided, however, That manufactured articles to be admitted under such preferential tariff shall be bona fide the manufactures of a country or countries entitled to the benefits of such tariff, and that such benefits shall not extend to the importation of articles into the production of which there has not entered a substantial portion of the labor of such countries. Any question arising as to any article being entitled to such benefits shall be decided by the minister of customs, whose decision
shall be final.
(2) Raw sugar, including all sugar described in item 436 of Schedule A, may,
when imported direct from any British colony or possession, be entered for duty or taken out of warehouse for consumption in Canada at the reduced rate of duty provided in the British preferential tariff.
(3) The minister of customs, with the approval of the governor in council, shall determine what British colonies or possession or possessions shall be entitled to the benefits of the preferential tariff under paragraph (e) of subsection 1 of this section. The minister of customs may, with the approval of the governor in council, make such regulations as are deemed necessary for carrying out the intention of this section.
18. Whenever the governor in council has reason to believe that with regard to any article of commerce there exists any trust, combination, association, or agreement of any kind among manufacturers of such articles or dealers therein to unduly enhance the price of such article or in any other way to unduly promote the advantage of the manufacturers or dealers at the expense of the consumers, the governor in council may commission or empower any judge of the supreme court or exchequer court of Canada or of any superior court in any province of Canada to inquire in a summary way into and report to the governor in council whether such trust, combination, association, or agreement exists.
(2) The judge may compel the attendance of witnesses and examine them under oath and require the production of books and papers, and shall have such other necessary powers as are conferred upon him by the governor in council for the purposes of such inquiry.
(3) If the judge reports that such trust, combination, association, or agreement exists, and if it appears to the governor in council that such disadvantage to the consumers is facilitated by the duties of customs imposed on a like article when imported, then the governor in council shall place such article on the free list or so reduce the duty on it as to give to the public the benefit of reasonable competition in such article.
19. The following acts are hereby repealed: The customs tariff, 1894, being chapter 33 of the statutes of 1894; chapter 23 of the statutes of 1895, intituled an act to amend the customs tariff, 1894; and chapter 8 of the statutes of 1896, intituled an act further to amend the customs tariff, 1894.
20. All orders in council and all departmental regulations inconsistent with any of the provisions of this act are hereby repealed.
21. The foregoing provisions of this act shall be held to have come into force on the 23d day of April in the present year, 1897, and to apply and to have applied to all goods imported or taken out of warehouse for consumption on or after the said day: Provided, That in the case of goods which were imported or taken out of warehouse for consumption, and on which duty was paid, on or after the 23d day of April, 1897, in accordance with the rate of duty set forth as payable on such goods in the resolutions respecting the duties of customs introduced in the House of Commons on the 22d day of the said month, or in any such resolutions subsequently introduced in the said House, the duty so paid shall not be affected, nor shall the person paying it be entitled to any refund or be liable to any further payment of duty by reason of such rate of duty being altered by any resolution introduced subsequently to that in accordance with which such duty was paid and before the passage of this act.
SCHEDULE A.-GOODS SUBJECT TO DUTIES.
Ales, beers, wines, and liquors.
1. Ale, beer, and porter, when imported in casks or otherwise than in bottle
.per gallon.. $0.16 2. Ale, beer, and porter, when imported in bottles (6 quart or 12 pint bottles to be held to contain 1 gallon).....
3. Cider, not clarified or refined
4. Cider, clarified or refined..
5. Lime juice and fruit juices:
Fortified with or containing not more than 25 per cent of proof spirits.
6. Lime juice and other fruit sirups and fruit juices, n. o. p., 20 per cent ad valorem.
(a) Ethyl alcohol, or the substance commonly known as alcohol, hydrated oxide of ethyl, or spirits of wine; gin of all kinds, n. e. s.; rum, whisky, and all spirituous or alcoholic liquors, n. o. p.; amyl alcohol or fusel oil, or any substance known as potato spirit or potato oil; methyl alcohol, wood alcohol, wood naphtha, pyroxylic spirit, or any substance known as wood spirit or methylated spirits, absinthe, arrack or palm spirit, brandy, including artificial brandy and imitations of brandy; cordials and liqueurs of all kinds, n. e. s.; mescal, pulque, rum shrub, schiedam, and other schnapps; tafia, angostura, and similar alcoholic bitters or beverages..per gallon..
.24 .05 .10
SCHEDULE A.-GOODS SUBJECT TO DUTIES-Continued.
Ales, beers, wines, and liquors-Continued.
7. Spirituous or alcoholic liquors, made from any material, etc.-Continued.
(b) Spirits and strong waters of any kind, mixed with any ingredient or ingredients, as
.......per gallon.. $2.40
(And 30 per cent ad valorem.)
(e) Alcoholic perfumes and perfumed spirits, bay rum, cologne, and lavender waters,
When in bottles, flasks or other packages, containing more than 4 ounces each, per
(And 40 per cent ad valorem.)
(d) Nitrous ether, sweet spirits of niter and aromatic spirits of ammonia....per gallon.. 2.40
(e) Vermouth containing not more than 36 per cent, and ginger wine containing not more
8. Wines of all kinds, except sparkling wines, including orange, lemon, strawberry, raspberry,
Animals, and agricultural, animal, and dairy products.
Containing 26 per cent or less of spirits of the strength of proof, whether imported in
Containing each not more than a quart, but more than a pint...
Containing more than 1 quart each shall pay, in addition to $3.30 per dozen bottles, at the rate (on the quantity in excess of 1 quart per bottle, the quarts and pints in each case being old wine measure) of...... ....per gallon.. 1.65 (In addition to the above specific duty there shall be an ad valorem duty of 30 per cent.) 10. But any liquors imported under the name of wine, and containing more than 40 per cent of spirits of the strength of proof shall be rated for duty as unenumerated spirits.
11. Animals, living, n. e. s., 20 per cent ad valorem. 12. Live hogs....
n. e. s..
19. Tallow and stearic acid. 20 per cent ad valorem.
20. Beeswax, 10 per cent ad valorem.
21. Candles, n. e. s., 25 per cent ad valorem.
22. Paraffin wax candles, 30 per cent ad valorem.
13. Meats, n. e. s. (when in barrel, the barrel to be free).
14. Meats, fresh, n. e. s..
15. Canned meats, and canned poultry and game, extracts of meats and fluid beef not medi-
18. Lard, fard compound and similar substances, cottolene and animal stearin, of all kinds,
23. Soap, common or laundry..
24. Castile soap, mottled or white
25. Soap, n. e. s., 35 per cent ad valorem.
26. Pearline and other soap powders, 30 per cent ad valorem.
27. Glae, liquid, powdered or sheet, and mucilage, gelatin, and isinglass, 25 per cent ad valorem.
28. Feathers, undressed, 20 per cent ad valorem.
29. Feathers, n. e. s., 30 per cent ad valorem.
50. Oatmeal, 20 per cent ad valorem.
per pound.. .01 ...do.... .02 ...do... 03
38. Pease, n. e. s..
39. Potatoes, N. E. §..
41. Rye flour, including the duty on the barrel. 42. Hay.
43. Vegetables, n. o. p., 25 per cent ad valorem.
45. Dutiable breadstuffs, grain and flour and meal of all kinds, when damaged by water in
47. Corn meal, including the duty on the barrel.
48. Indian corn for purposes of distillation, subject to regulations to be approved by the gov.
3.30 1.65 .82
33. Condensed milk (weight of the pa kage to be included in the weight for duty). ....do... .031 34. Condensed coffee with milk, milk foods and all similar preparations, 30 per cent ad valorem. 35. Apples, including the duty on the barrel..
.03 .per pound.. .04 ...do.... .03