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Brown clayed sugar, muscovado or raw sugar of any kind not equal in quality to the sugars last named, per 100 lbs., $1 30.

Raw for refining purposes only, and not within 25 per cent. of the value of the last-named sugar, per 100 lbs., 90 cents.

Sugars after 1st June, 1859, inclusive.-Sugar, refined, whether in loaves or lumps, candied, crushed, or in any other form; white bastard or other sugar equal to refined in quality, 40 per cent.

To 30th June, 1860, inclusive, 40 per cent.; from 1st July, 1860, to 30th June, 1861, 35 per cent.; from 1st July, 1861, to 30th June, 1862, 25 per cent.; from and after 1st July, 1862, 15 per cent.

Sugar not refined, nor white bastard, nor other sugar equal to refined in quality:

To 30th June, 1860, inclusive, 30 per cent.; from 1st July, 1860, to 30th June, 1861, 35 per cent.; from 1st July, 1861, to 30th June, 1862, 15 per cent.; from and after 1st July, 1862, 10 per cent.

Tea and coffee.

Tea, 15 per cent. ad valorem, also a specific duty of 4 cents per pound. Green coffee from and after 1st January, 1860, to 31st December, 1861, both inclusive, 15; from 1st January, 1862, to 31st December, 1862, 10; from and after 1st January, 1862, 5.

In addition to above sliding scale, there is a specific duty of 3 cents per pound. Coffee ground or roasted 30 per cent. ad valorem, also 3 cents per pound specific duty.

Specific duties.

Whiskey of any strength not exceeding the strength of proof by Sykes's hydrometer, and so on in proportion for any greater strength or less quantity than a gallon-for every gallon, 25 cents.

Confectionary, 3 cents per pound, and ad valorem duty same as refined sugar. Kerosene oil, coal oil, petroleum oil, distilled, purified, or refined, 10 cents per wine gallon.

Molasses, 5 cents per wine gallon.

Table of prohibitions.

The following articles are prohibited to be imported under a penalty of fifty pounds, together with the forfeiture of the parcel or package of goods in which the same may be found:

Books, drawings, paintings, and prints of an immoral or indecent character. Coin, base or counterfeit.

Free for use of her Majesty's army in Canada.

Silver or plated ware, glassware, China ware, table linen, and cigars, for the use of any regimental mess of officers serving in Canada.

The phrase "All importations for the use of her Majesty's army and navy, or for the public uses of the province," is by the last act interpreted to mean that such importations are only free when the duty otherwise payable thereon would be borne by the treasury of the United Kingdom or this province.

Free ports.

Gaspé and Sault Ste. Marie.

Acids of every description except vinegar...

Agricultural societies, seeds of all kinds, farming utensils and implements

of husbandry, when especially imported by, for the encouragement of agriculture...

Free.

Free.

Ale, beer, and porter...

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Almonds and nuts of all kinds (20 per cent.)..

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Alum, unground...

Free.

Anatomical preparations.

Free.

Anchors, 6 cwt. and under.

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Anchors over 6 cwt...

Free.

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Apparel, wearing, and other personal effects, and implements of hus

bandry (not merchandise) in actual use of persons coming to settle in the province and accompanying the owner..

Free.

Apparel, wearing, of British subjects dying abroad..

Free.

Argol...

Free.

Arms for the army or navy, and Indian nations, provided the duty otherwise payable thereon would be paid or borne by the treasury of the United Kingdom or of the Province..

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Books, being reprints of British copy-right works, 12 per cent., (see clause*).

Free.

Free.

Books, printed, all kinds, except copy-rights and books in course of printing in Canada.....

Free.

Boots and shoes (leather).

Books, maps, and charts, imported not as merchandise, but as the personal effects of persons arriving in Canada to become bona fide residents of the province..

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Book, map, and news printing paper.

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Bibles, Testaments, and devotional books..

Free.

Binnacle lamps..

Free.

Boiler plate..

Bolting cloths...

Bottles containing wine, spirituous, or fermented liquors of officers' mess. Free.

CLAUSE.-XXII. Vic., cap. ii. sec. 2 "But this act shall not affect the copy-right act,. 13 & 14 Vic., cap. vi., or any duty imposed under it."

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Burr stones, wrought or unwrought, but not bound up into millstones.. Free.

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Cables, grass.

Free.

Cameos and mosaics, real or imitation, when set in gold, silver, or other metal....

..per ct.

10

Canada plates, tinned plates, galvanized iron, and sheet iron...per ct.
Caoutchouc or India-rubber and gutta percha, unmanufactured..
Canvas, sail, Nos. 1 to 6...

10

Free.

Free.

Carriages of travellers and carriages employed in carrying merchandise, (hawkers and circus troupes excepted).

Free.

Casks-ships' water, in use...

Free.

Cement, marine or hydraulic, unground...

Free.

Cement, hydraulic, ground and calcined..

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Cheese.

Free.

Charts, maps, and atlases..

per ct.

10

Charitable societies, donations of clothing for gratuitous distribution by. Free.

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Cordage, which upon importation shall have paid the duty of customs, shall be entitled to drawback under the 8th sec., 22 Vict., chap. 76, when applied to ship-building purposes, and under such regulations as the governor in council may make....

Clothing or wearing apparel made by hand or sewing-machines per ct. Clothing for army or navy, or Indian nations, or for gratuitous distribution by any charitable society...

Coal....

Cochineal..

Coffee, green. (See Sliding scale, above.)

Coffee, ground or roasted. (See Mixed duties, above.)

Coke.....

Commissariat stores..

Confectionery. (See Specific duties, above.)

Free.

25

Free.

Free.

Free.

Free.

Free.

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Dried fruit, the growth of the United States only, while the reciprocity treaty is in force...

.per ct.

20

Free.

Drugs, used solely for dyeing.

Free.

Dyestuffs, viz: berries, bark-drugs, nuts, and vegetables, woods and extracts of logwood..

Free.

Drain tiles, for agricultural purposes..

Free.

Earths, clays, and ochres, dry..

Free.

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Fire-brick, not moulded into artificial or fancy shapes..

Free.

Firewood...

Free.

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..per ct.

20

Fruits, dried, the growth of the United States only, while the reciprocity treaty is in force......

Free.

Furs, skins, pelts, or tails, undressed, when imported directly from the
United Kingdom or British North American provinces, or from the
United States while the reciprocity treaty is in force....

Free.

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Grains barley, rye, beans, pease, bear, bigg, bran, shorts, buckwheat,

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Hams.

Gypsum, or plaster of Paris, ground or unground, but not calcined..... Free. Harness and saddlery of leather manufacture..

..per ct.

25

Free.

Hair-Angola, goat, Thibet, horse, or mohair, unmanufactured..

Free.

Hemp..

Free.

Hides

Horns.

Free.

Ink, printing.

Household effects, personal, not merchandise, of subjects of her Majesty domiciled in Canada, but dying abroad.

Household furniture and effects that have been in actual use for one month or more, of persons coming to settle in this province, and in charge of the owner...

Free.

Free.

Free.

Free.

Indigo...

Free.

Iron-pig..

Inventions and improvements in the arts, models or patterns of, provided that no article shall be deemed a model which can be fitted up for use.

Free.

Free.

rod, bar, or hoop

nail and spike rod

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hoop or tire, for driving wheels of locomotives, bent and

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Leather manufactures, viz: boots and shoes, harness and saddlery, per ct. Locomotive and engine frames, cranks, crank axles, railway car and locomotive axles, piston rods, guide and slide bars, crank pins, connecting rods, steamboat and mill shafts, and cranks forged in the rough, per ct. Litharge..

- per ct.

10

.per ct.

10

- per ct.

10

25

10

Mace

Lime, the produce of British North America only....
Machinery, models and patterns of, provided the same be not put to ac-
tual use

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Manilla grass.

Free.

Manures of all kinds..

Free.

Maps, charts, and atlases..

.per ct.

10

Manufactures of leather, viz: boots and shoes, harness and saddlery.per ct.

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