Methylated spirits, 14 cents per Imperial gallon. (Under Customs and Excise Act of 1870.) Vinegar, 3 cents per Imperial gallon. (Under Customs and Excise Act of 1870.) Cavendish tobacco and snuff, and manufactured tobacco of all kinds, except cigars and common Canada twist, 20 cents per pound. Common Canada twist, otherwise called tabac blanc en torquette, wholly of the growth of Canada, 10 cents per pound. Cigars, 40 cents per pound. REVIEW OF EXCISE CHANGES IN CANADA. In 1846 the excise duty on spirits of home manufacture (Old Canada) was 2d currency per Imperial gallon (proof). In 1849, this was reduced to 1d per wine gallon; which again was increased in 1856 to 11d. The following changes were made in subsequent years: In 1870 the excise duty on spirits manufactured from molasses (in bond) was placed at 65 cents per gallon; altered in 1871 to 63 cents. The excise duties on malt and malt liquor have been as follows: 1858. On beer, ale, porter, lager beer, or other malt 1 cent. 1862. In 1862 a customs duty of 10 cents was put upon imported petroleum, the home manufacture being free. In 1868 an excise duty of 5 cents per wine gallon was imposed on refined petroleum, the customs duty on refined coal oil, kerosene, and petroleum being fixed at 15 cents. Previous to this refined petroleum had paid, under the Customs Act of 1864, 15 cents, and refined coal oil or kerosene, 10 cents. In 1877 the excise duty on refined oil was abolished, and the customs duty on all petroleum and other bituminous oils, refined, also on crude petroleum, was reduced to 6 cents. In 1867 there was imposed on Cavendish tobacco of home manufacture, and on snuff, an excise duty of 10 cents per lb.; on common Canada twist, 5 cents; and on cigars, per thousand, duties of $1.00, $2.00, $3.00, $4.00, and $5.00, according to quality. In 1870 the figures for tobacco were advanced to 15 cents and 7 cents respectively, and cigars of all qualities were charged 30 cents per lb. In 1874 the tobacco excise duties were increased to 20 and 10 cents respectively; and the excise duty on cigars of all qualities was fixed at 10 cents per Îb. THE CUSTOMS TARIFF OF GREAT BRITAIN. No protective duties are now levied on goods imported-Customs duties being charged solely for the sake of revenue. Formerly the articles subject to duty numbered nearly a thousand; now they are only twenty-two-the chief being tobacco, spirits, tea, and wine. The following is a complete list : ARTICLES. Ale or beer, specific gravity not exceeding 1065°, per bbl. ......... 13 3 Beer, spruce, specific gravity not exceeding 1190°, per bbl Chicory (raw or kiln dried), per cwt....... Chicory (roasted or ground), per lb................ Chloroform, Cocoa, Tobacco, containing less than 10 per cent, of moisture, per lb...... 0 1 3 0 3 0 0 0 1 0 2 0 0 0 0 14 0 13 0 1 5 000000 7 0 1 4 0 10 5 0 Tobacco, unmanufactured, per lb......... Cavendish or Negro-head, per lb Other manufactured tobacco, per Ib Snuff containing more than 13 per cent. of moisture, per lb......... Wine containing less than 26° proof spirit, per gallon..... Wine containing more than 26° and less than 42° spirit, per gallon. 66 0 1 0 0 THE CUSTOMS TARIFF OF GREAT BRITAIN. BRITISH EXCISE DUTIES. Malt, per bushel (and 5 per cent.). Chicory, raw or kiln-dried, per cwt.... Malt from bere or bigg (Scotland or Ireland) per bushel (and 5 per cent.) 0 : Not exceeding 18. Od. 2s. 6d. 39 4000 Ο 0 1 0 3 Coffee (roasted), shipped as stores, or removed to the Isle of Man for con sumption there, per cwt... Plate, Gold, wrought in United Kingdom, per ounce 0 14 0 0 17 0 Silver, per ounce New Gold or Silver plate, manufactured in Ireland, and exported thence, 0 1 0 Tobacco, manufactured in United Kingdom (except Cavendish or Negro- Snuff of British manufacture, per lb. 00 3 3 3 3 All articles upon which duties are levied by the Board of Inland Revenue are charged with similar duties if imported from abroad. UNITED STATES TARIFF. 1874. DEPARTMENT No. 82.. Secretary's Office. CIRCULAR. TREASURY DEPARTMENT, The attention of collectors and other officers of customs is called to the annexed verified copy of so much of the act of June 22, 1874, entitled "An act to revise and consolidate the Statutes of the United States in force on the first day of December, 1873," as relates to the assessment and collection of duties on imports, and, especially, to the repealing clauses of this act and the following explanations in regard thereto : The act of June 22, 1874, referred to, is, by its terms, an authoritative interpretation of the law as it existed on December 1, 1873, and, in addition, an absolute repeal of all former and other acts whatever, relative to duties upon imports, from and after June 22, 1874. In its character as an interpretation and legislative construction of acts in force December 1, 1873, it is not, however, mandatory as against any duly-authorized construction prevailing previous to the date of its enactment. In the absence of such authorized construction holding adversely, either of the courts or of the Secretary of the Treasury, its interpretation must be complied with. After June 22, 1874, however, its requirements are absolute law, to be enforced upon all importations, without provision for time elapsing or for the date of being put on shipboard at any foreign port, or any other condition or reservation whatever. Although many of the points to be noticed, as regards the practical effect of this enactment, have already been explained, it may be well to cite them, so far as they have been brought to the attention of this Department. Several clauses of the tariff acts of March 2, 1861, and July 14, 1862, which were at first supposed to be modified or repealed by the act of June 30, 1864, and subsequent acts, but which were revived at various times through decisions of the courts or of this Department, are decisively excluded from the present act, and therefore cease to have force after the date of its passage. Among these are, first, the rate of duty on certain descriptions of linens, viz: "Drills, coatings, brown Hollands, blay linens, damasks," which, being names or descriptions mentioned in the acts of 1861 and 1862, were not repeated in the act of 1864. Also, a class of articles coming under the general designation of "Manufactures not otherwise provided for, composed of mixed materials in part of cotton, silk, wool, or worsted, hemp, jute, or flax," the rate of duty imposed by these two acts being thirty-five per centum ad valorem. Many fabrics have remained chargeable with duty under authority of this clause, but no such classification is continued in the act of June 22, 1874, all goods formerly so classed being now charged with duty according to their identity with, or assimilation to, other defined classes. Section 2499 of said act affords a general guide to such classification. Also in regard to several miscellaneous articles, viz" Argols, other than crude," which paid variable rates under former decisions, but which, subsequent to June 22, 1874, pay six cents per pound; also Castile soap, which, after paying duty under the act of 1864 for a long period, was restored to the rate of duty pre scribed by the act of 1861 and 1862. By the present act, the rate prescribed. in the act of 1864 alone has force. Bearing in mind the intention not to repeal or alter any actually existing law, as properly interpreted on December 1, 1873, it becomes practicable to interpret the relations which those portions of the act of June 6, 1872, reducing duties on certain imports ten per centum, have to other acts as arranged in the text of the present law. As in the act of 1872 the word "herein " applied to all sections of the act, it might be inferred that the same word in the present act has the same range of application, and that therefore the abatement of ten per centum would not be allowed on any "metals or manufactures of metals" enumerated in the sections subsequent to section 2503 of the present law. But it was clearly not the intention to change the then existing law in that respect, and as the act declares that no inference adverse to the intent of the law shall be drawn from the position which any section or clause has toward any other section or clause, officers of the customs are directed to apply the ten-per-centum reduction to all articles included in, and not duly excepted from, its application in the act of 1872. This revision, however, interprets the exception of several items, and includes in such exception "Books and other printed matter, the rate of duty on which has been considered open to doubt in this respect. Books and other printed matter" will hereafter pay the prescribed duty without the reduction of ten per centum, but no "metals or manufactures of metals " entitled to such reduction under the act of 1872 will be excluded from it under the present law. "Tin in plates or sheets, terne, and tagger's tin: iron and tin plates galvanized or coated with any metal by electric batteries; and moisic iron," are, by the act of 1872, excepted from the operation of the ten-per-centum reduction, and will continue to be so excepted. Attention is called to section 2499 of the law of June 22, 1874, which is important as a guide to the construction of other sections and clauses of the same act. This section declares that "If any non-enumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, there shall be levied, collected, and paid on such non-enumerated article the same rate of duty as is chargeable on the article which it resembles paying the highest duty; and on all articles manufactured from two or three materials, the duty shall be assessed at the highest rates at which any of its component parts may be chargeable. It may be said, generally, that the associated sections of the several tariff acts in force December 1, 1873, in regard to standards, samples, appraisement, custody of merchandise, and other conditions associated with the collection of duties on imported merchandise, are in no way affected by, or repealed by, the act of June 22, 1874. They are simply separated from their former connection in the arrangement adopted by the Revised Statutes. B. H. BRISTOW, Secretary. TITLE SEVENTY-FOUR-REPEAL PROVISIONS. SEC. 5595. The foregoing seventy-three titles embrace the statutes of the United States general and permanent in their nature, in force on the 1st day of December, 1873, as revised and consolidated by commissioners appointed under an act of Congress, and the same shall be designated and cited, as the Revised Statutes of ths United States. SEC. 5596. All acts of Congress passed prior to said 1st day of December, 1873, any portion of which is embraced in any section of said revision, are hereby repealed, and the section applicable thereto shall be in force in lieu thereof; all D |