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The Return referred to includes the tariffs or duties levied on British goods by seventeen different countries, and the dutiable goods are divided into eleven different classes, the whole making over two hundred pages of a large book. To have reprinted all this would have made, not a "Hand-book," but a bulky and expensive volume, which for present purposes was out of the question. A selection was therefore made, in the first place, of France, Germany, Italy, Holland Belgium and Switzerland (three great States and three small States in the European family), as fairly representative of Continental tariff systems generally, Next, a further selection was made of the most important classes of manufactures, which are Nos. 1, 2 and 3 in the list, as follows:—

1. Yarns and thread :-Cotton, linen, silk and wool.
2. Woven manufactures :-Cotton, linen, silk and wool.
3. Metals, unwrought and wrought :-Iron and steel.

These classes are the most important in the list, not only from a commercial or manufacturing point of view, but also because they form the principal battleground in the contest between Protection and Free Trade. It is with relation to these classes of goods that the issues between the two opposing trade systems are most sharply defined and most hotly disputed. In the present connection they are the most interesting of all to the Canadian public, for the reason that, in the various classifications and rates adopted by the six countries named, we are introduced to European Continental methods of dealing with the problem of apportioning taxation on all grades of production and finish, from the crudest raw material to the last achievements of manufacturing skill. In no other classes of goods are the difficulties of the problem referred to so great and of so much national importance; and in no others is European skill in overcoming these difficulties so well illustrated.

The French tariff in particular, as a model of perfection in classification and effectiveness in working, is well worthy of our careful examination. The compiler makes distinct claim that, in selecting the six foreign European countries named, he has by no means favoured the Protectionist side, but has done ample justice, if not indeed more than justice, to the Free Trade side of Continental tarifi practice.

Having honestly endeavoured to make the book a real "TARIFF HAND BOOK," of a popular character and suitable for the general public, the compiler hopes that the mass of useful information compressed into its small compass will be found acceptable, both by Free Traders and by Protectionists.

TORONTO, November, 1878.



Thirty years ago the Customs Tariff of Old Canada appeared to be one for revenue only: we see no indication of any purpose of Protection in the duties then imposed. By the Customs Act of 1849 there was charged upon all goods, wares, and merchandise, not otherwise charged with duty, and not enumerated in the free list, the general duty of 12 per cent. Leaving out bar iron and other heavy iron goods, which paid only the nominal duty of 2 per cent., this included the bulk of the country's importations of manufactured goods. In 1856 the duty on general merchandise was raised to 15 per cent., and on manufactures of leather, and of India rubber, a duty of 20 per cent. was imposed. The year 1858 witnessed a revolution in the commercial policy of Old Canada, and the inauguration of Protection for the avowed purpose of developing home manufactures. The following is the 20 per cent. list of the Customs Act of that year :

Anchovies, sardines, and all other fish
preserved in oil.
Argentine, alabetta or alabata, and Ger-
man silver manufactures.
Articles embroidered with gold, silver, or
other metals.

Baskets, and all other articles made of

grass, osier, palm leaf, straw, whalebone, or willow, not elsewhere specified.



Beads of every description.
Billiard tables, and furnishings
Bagatelle boards
Bracelets, braids, chains, curls, ringlets,
or head-dresses of any kind, composed
of hair, or of which hairis a compon-
ent part.

Brooms and brushes, not elsewhere speci-

Cameos and mosaics, real or imitation, when

set in gold, silver or other metal.
Capers, pickles, olives, and sauces of all
kinds not elsewhere specified.
Candles and tapers-wax, sperm, Belmont
sperm, stearine, adamantine, and com-

Chandeliers, girandoles, gas fittings.
Carriages or parts of carriages, not other-
wise specified.
Cabinet ware or furniture.
Cocks, taps, and coupling joints.
Carpets and hearth rugs, velvet, Brussels,
tapestry, Turkish, Persian, and other

Confectionery, not elsewhere specified.
China ware of all kinds.


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Gold and silver leaf.
Gilt frames.

Guns, rifles, and fire arms of all kinds.
Hats, caps and bonnets.

Inks of all kinds, except printing ink.
Jewellery, real or imitation.
Japanned or planished tin and Britannia

metal ware of all kinds.

Leather-sole, harness, dressed kip, calf, and upper leathers, and all imitations of leather.

Marble or imitation of marble mantle-
pieces, or parts thereof.

Mattresses of hair, moss, or other material.
Millinery of all kinds.

Musical instruments of all kinds, including
musical boxes and clocks.
Mowing, reaping, and threshing machines.

principal part.

Manufactures of fur, or of which fur is the | Ornaments of bronze, alabaster, terra-
cotta, or composition.
Plated and gilded ware of all kinds.
Playing cards.

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of cashmere.

of silk, satin, and velvet,
and of all other fabrics,
of which silk forms the
principal part.

of bone, shell, horn, pearl,
ivory, or vegetable ivory.
of gold, silver, or electro-

of brass and copper.
of leather or imitation of
leather, or of which lea-
ther or imitation of lea-
ther is the principal part.
of marble, or marble more
advanced in manufacture
than slabs or blocks in the

of papier mache.

of caoutchouc or Indian rub-
ber or of gutta percha, or
of which any of these ar-
ticles forms the principal

part. of straw.

Preserved vegetables, meats, poultry, fish,
and game.

Railing or fencing, of iron.
Riddles and sieves.
Scales and weights.
Shawls, Thibet wool, or filled.
Silks, satins and velvets, and all fabrics of
which silk forms the principal part.
Spades, shovels, axes, hoes, rakes, forks
and edged tools, scythes and snathes,
bolts, nuts and washers.
Spikes, nails, tacks, brads and springs.
Silk, woollen, worsted, and cotton embroi-
deries, and tambour-work.
Silk twist, and twist composed of silk and

Silver and gold cloth, thread, and other
articles embroidered with gold, or for

Skins, sheep, calf, goat, and chamois,

Soap, perfumed or fancy.
Stoves and all other iron castings.


Patent medicines and medicinal
tions not elsewhere specified.
Oilcloths, of whatever material composed.
Salad oils, table oils, and linseed oils.

Thread, lace and insertions.

Writing desks, fancy and ornamental cases and boxes, of whatever material. Woollen goods.

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The 25 per cent. list included manufactures of leather, viz.: Boots and shoes: and harness and saddlery-and clothing or wearing apparel, made by hand or machinery.

Under the heading of "goods paying 15 per cent.," it was thus enacted : "All articles not hereinbefore enumerated as charged with specific or ad valorem duty, and not exempted from the payment of duty, shall be chargeable with a. duty of 15 per cent. on the value thereof."

The Tariff of 1859 was a further carrying out of the aim and purpose of the movement begun in 1858. It is elsewhere given in full, and it will be observed, on comparing the two, that the principal difference between them lies in the advance of goods unenumerated, in 1859, to 20 per cent., instead of 15 per cent. as in 1858. This being the case, no 20 per cent. list appears in 1859. For reprinting in full the Tariff of 1859 is selected, it having been that under which manu facturing advanced in old Canada, during seven years continuously, until the change of 1866.

The great change of 1866 consisted in the reduction, to 15 per cent., of the goods which by the tariff of 1859 paid 20 per cent; boots and shoes, harness and saddlery, and ready-made clothing, formerly 25 per cent, being placed at the same reduced figure. The Customs Act of December 13th, 1867, and that of April 29th, 1868, following Confederation, were a further carrying out of the purpose of that of 1866; as the tariff of 1859 was a further development of the movement of 1858. In the Act of 1866 appears a 15 per cent. list, which is almost a repetition of the 20 per cent. list of 1858. In that of 1867 the 15 per cent. list is dropped, and the enactment of 15 per cent. duty on all articles unenumerated is made to cover the ground intended. The same plan (the duty of 15 per cent. on all unenumerated articles) is continued in the tariff of 1868,

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and no 15 per cent, list appears in the Act. For publication in full the tariff of 1868 is selected, it having been, with some alterations yet to be noticed, the system which has obtained in the Dominion for now more than ten years.

In the Customs and Excise Act of 1870 the principal changes made were these:

The specific import duties imposed by the Act of 1868 on live animals, viz.: $15 per head on horses; $10 per head on horned cattle; $2 per head on swine, and $1 per head on sheep, were abolished, and in lieu thereof a uniform duty of $10 per cent. ad valorem was substituted.

Green fruits, hay, straw, bran, seeds not classed as cereals, vegetables, including potatoes and other roots, and plants, trees, and shrubs, were charged 10 per cent. import duty.

Vinegar and acetic acid were placed at 10 cents per gallon.

The import duty on manufactured tobacco and snuff was increased to 20 cents per lb., and 12 per cent. ad valorem; and the duty on cigars was made 45 cents per lb.

Wines of all kinds were placed at 10 cents per gallon, and 25 per cent. ad valorem.

To the free list were added bookbinders' mill-boards and binders' cloth, iron wire, brass in strips, and iron in blooms and billets not puddled).

The following articles were struck from the free list, and left among unenumerated articles paying 15 per cent., viz.: Colours and other articles when imported by room-paper makers and stainers, to be used in their trade only (see free list of 1868); steam fire-engines imported by municipalities; "machinery when used in the original construction of mills or factories (not to include steam engines, boilers, water wheels, or turbines)"; gold and silver leaf; emery, paper and emery cloth; sand paper and sand cloth, and platers' leaf (all thenceforth to pay 15 per cent.).

To meet revenue exigencies impending, all customs duties were increased by five per cent., or one-twentieth of their amount.

A drawback was allowed of the customs duties paid on iron and manufactures of iron used in building composite ships in Canada; also or tin plate used in making packages for articles exported.

The change of that year, however, which attracted most attention of all was the imposition of duties on certain natural products, as under, viz. :—

Coal and coke, per ton

Salt (except salt imported from the United Kingdom or any British
Possession, or imported for the use of the Sea or Gulf fisheries,
which shall be free of duty), per bushel of 56 lbs.
(Equal to 25 cents per barrel of 280 lbs.)



0 50

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per lb. 0


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..per bushel.

Peas and beans, barley, rye, oats, Indian corn, buckwheat, and all

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.per barrel. 0 25

Indian meal and oatmeal, and flour or meal of any other grain, except

wheat and rye....

per barrel. 0 15

By the Customs Act of the year following (1871), the duties on coal and coke, wheat, flour, salt, peas, beans, barley, rye, oats, Indian corn, buckwheat, and all other grain, and on Indian meal, oatmeal, and flour or meal of any other grain, were repealed; also the extra one-twentieth added to all duties in 1870. The duties on hops and rice were all allowed to remain.

The Governor in Council was authorized to place on the free list materials used in Canadian manufactures, and any machinery to be used in any Canadian

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