Forfeiture for entering certain syrups, &c., under wrong names. Provision for refunding over plus of duties paid after 27th June, 1866. As to goods taken out of warehouse between 27th June and 7th July, 1866. Reports for entry may be made by pursers of steam vessels. Proviso. the decision of the appraiser, or of the Collector of a Port where there is no appraiser, as to the class to which any imported sugar belongs and the duties to which it is subject, shall be final and conclusive, and the duties shall be paid accordingly; and all cane juice, syrup of sugar or of sugar cane, melado, or concentrated melado or concentrated molasses, entered as molasses or under any other name than cane juice, syrup of sugar or of sugar cane, melado, concentrated melado, or concentrated molasses, shall be forfeited. 16. If in any case in which the duty on any goods under this Act is less than the duty for which it is substituted, or in which goods that without this Act would have been subject to duty are hereby made free of duty, and as to which it is provided that such reduction or abolition of duty shall be held to have taken place on the twenty-seventh day of June, in the present year, one thousand eight hundred and sixty-six, any greater duty has been collected and paid on goods entered or taken out of warehouse for consumption on or after the said day, than would be payable under this Act, or any duty has been so paid on goods which are free under this Act,-the Minister of Finance may direct that the difference between the duty paid and that substituted for it by this Act, or the whole duty paid if no duty is substituted therefor by this Act, may be refunded to the party who has paid the same, under such regulations and on such conditions as the said Minister of Finance may direct; and any order made by the Minister of Finance allowing goods on which increased duties are imposed by this Act, from the twenty-seventh day of June now last, and which were warehoused before that day, to be taken out of bond for consumption between that day and the seventh day of July following, both days inclusive, on payment of the former duties thereon, is approved and confirmed. 17. The Report for entry, inwards or outwards, required by the eleventh and fifty-second sections of the said Act, chapter seventeen of the Consolidated Statutes of Canada, may, in the case of any steam vessel carrying a purser, be made by such purser with the like effect in all respects, and subject to the like penalty on the purser and the like forfeiture of the goods in case of any untrue report, as if the report were made by the master ;-and the word "master" in the said sections shall be construed as including the purser of any steam vessel; but nothing herein contained shall preclude the collector or proper officer of customs from calling upon the master of any steam vessel, to answer all such questions concerning the vessel, cargo and crew, as might be lawfully demanded of him if the report had been made by him, or to exempt the master from the penalties imposed by the said sections for failure to answer any such question, or for answering untruly, or to prevent the master from making such report if he shall see fit so to do. health. 18. Whenever the collector of customs at any port is satis- Collectors may fied that in such port as well as in the adjacent city or town grant bills of and its vicinity, there does not exist an extraordinary infectious, contagious or epidemic disease, which could be transferred by the vessel, her crew or cargo, he may grant to any vessel requiring a bill of health, a certificate under his hand and seal attesting the fact aforesaid, for which he shall be entitled to ask and receive a fee of one dollar. mer Acts. 19. The foregoing provisions of this Act shall be construed Incorporation as one Act with the said chapter seventeen of the Consolidated of this and forStatutes of Canada, intituled: An Act respecting Duties of Customs and the collection thereof, and the Acts amending the same, in so far as they are in force and consistent with this Act; And all words and expressions used in this Act shall Construction have the meaning assigned to them in the said Acts, and all of words, &c. the provisions of the said Acts with regard to the duties imposed by them or any of them, or the regulations made or to be made under them, shall apply to the duties imposed by this Act, except in so far only as they may be inconsistent with this Act. SCHEDULE A. Specific duties payable on and after 27th June, 1866. Spirits and strong waters, viz: Brandy, Gin, Rum, Whisky, Spirits of Wine and Alcohol not being Whisky, on every gallon of the strength of proof by Sykes' Hydrometer, and so in proportion for any greater strength than the strength of proof, and for every less quantity than a gallon. Cordials, other than Ginger, Orange, Lemon, Gooseberry, Duties. $ cts. 0 70 Strawberry, Raspberry, Elder and Currant wines... Per gallon 1 20 Perfumed spirits to be used as perfumery only.. Acetic Acid and Vinegar.... Ale, Beer and Porter in casks..... Do do 1 20 0 05 do in bottles, 4 Quart or 8 Pint Bottles 0 07 0 06 to the Gallon..... On Crude Petroleum.... Oils :-viz. Coal and Kerosene, distilled, purified and refined....... Per Gallon 0 10 Naptha.... Benzole.. Refined Petroleum... Sugar, viz: Candy-brown or white, refined sugar or sugar rendered White clayed sugar, or sugar rendered by any process equal in quality to white clayed, not being refined or equal in quality to refined... Yellow Muscovado and brown clayed sugar, or sugar rendered by any process equal in quality to yellow muscovado or brown clayed, and not equal to white clayed....... Brown Muscovado sugar, or sugar rendered by any process equal in quality to brown Muscovado and not equal to yellow muscovado or brown clayed...... Any other sugar not equal in quality to brown Muscovado.... Cane juice, Syrup of Sugar or of Sugar Cane, Syrup of Molasses, Melado, concentrated Melado or concentrated Molasses.. Chicory or other root or vegetable used as Coffee, raw or Duties. $ cts. Per 100 tbs 2 60 Per 100 lbs. 1 00 .Per Mille. 3 00 SCHEDULE B. Ad Valorem Duties payable on and after 27th June, 1866. GOODS PAYING TWENTY-FIVE PER CENTUM AD VALOREM : Cinnamon, mace and nutmegs, Spices, including ginger, pimento and pepper ground, Patent medicines and medicinal preparations not elsewhere specified, Essences and perfumery, not elsewhere specified GOODS PAYING FIFTEEN PER CENTUM AD VALOREM : Manufactures of Leather, including boots and shoes, harness and saddlery, Clothing or wearing apparel made by hand or sewing machine, Blacking, Blacking, Bagatelle Boards and Billiard Tables, and furnishings, not elsewhere specified, Brooms and brushes of all kinds, Cabinet ware or furniture, Candles and tapers of tallow, wax or any other material, Carpets and hearth rugs, Cottons, cotton warp, cotton yarn and cotton twist, Drugs not otherwise specified, Fancy Goods and Millinery, viz: Articles embroidered with gold, silver or other metals, bracelets, Foreign Newspapers, sent otherwise than through the Post Office, Ginger, Orange, Lemon, Gooseberry, Strawberry, Raspberry, Elder and Gunpowder, Guns, rifles and fire arms of all kinds, Glass and glass ware, plate, and silvered, stained, painted or colored, Hat plush, Hosiery, Inks of all kinds, except printing inks, Hardware, viz : Cutlery, polished, of all sorts, Japanned, planished tin, Britannia Metal ware, Spades, shovels, axes, hoes, rakes, forks and edgetools, scythes and snaths, Spikes, nails, tacks, brads, and sprigs, Stoves and all other iron castings, Other Hardware, Plank and sawed Lumber of all kinds, except walnut, mahogany, ches nut, rosewood and cherry, Leather, viz Sheep, calf, goat and chamois skins, dressed, varnished or enamelled, Linen, Locomotive Engines and Railroad Cars, 2* Maccaroni Maccaroni and Vermicelli, Manufactures of marble or imitation of marble other than rough sawn slabs or blocks. Manufactures of Caoutchouc, india rubber or gutta percha, 66 Fur or of which fur is the principal part, Papier Mâché, Grass, osier, palm leaf, straw, whalebone or willow, except plaits elsewhere mentioned, Bone, shell, horn, pearl and ivory, Gold, silver, electro-plate, argentine, albata, and german silver and plated and gilded ware of all kinds, Brass or copper, Leather or imitation of leather, Wood not elsewhere specified, Musical instruments, including musical boxes and clocks, Mustard, Ochres when ground or calcined, Oil cloths, Oils, in any way rectified, pumped, racked, bleached or pressed, not elsewhere specified, Opium, Packages, containing goods paying specific duties only; If containing goods paying ad valorem duties, their value to be added to the value of the goods for duty: except (whether the duties be specific or ad valorem) such packages as are declared free by section ten of this Act, Paints and colors not exempted from duty by Schedule E, Paper, Paper hangings, Parasols and umbrellas, Plaster of Paris and Hydraulic Cement, ground and calcined, Pickles and sauces, Preserved meats, poultry, fish and vegetables, Printed, lithographed or copper plate bills, bill heads, &c., and adver tising pamphlets, Portable Hand Printing Presses. Shawls, Silks, satins and velvets, Silk, woollen, worsted and cotton embroideries, and tambour work, Spices, unground, including ginger, pimento and pepper, Stationery, Small wares, Tobacco pipes, Toys, Varnish, other than bright or black, Woollens, Book, map and newsprinting paper, Engravings |