According to decree of February, 1899, a surtax of 25 per cent is established on all importations from and after March 14, 1899. The value of the gourde is 96.5 By decree of 1898, to take effect on April 1, 1898, a surtax of 10 per cent on the then existing customs dues was created. EUROPEAN COUNTRIES. 1. THE UNITED KINGDOM. Articles. Rate of Equiva lent in American money. Tobacco: 0 Unmanufactured (stemmed or unstemmed), containing in every 100 ¦ £ ..per pound.. .do.... $0.77 .85 Manufactured: Containing in every 100 pounds thereof more than 13 pounds of - per pound.. 39 Less than 13 pounds of moisture do. 4 6 91 1.095 Other manufactured tobacco. and cavendish, and negro-head, manufactured in bond, from unmanufactured tobacco ..per pound.. Leaves not manufactured, ribs, and stalks: 25.00 Carrots, and rolls for the manufacture of snuff $4.825 Manufactured tobacco: Smoking, chewing, and snuff (waste from the manufacture of Foreign tobacco not manufactured is also subject to an excise tax of 15 francs ($2.895) per 100 kilograms, whatever be the kind or quality. In the Special Consular Reports, volume 16, part 1, Europe, giving the tariffs of the countries of Europe, there is no report upon the tariff laws of Greece. The matter, however, is not one of importance in this connection, since Greece imports no tobacco from this country. Greece is an exporter of tobacco. 10. FRANCE. Tobacco in leaves or in stalks for the régie (monopoly) is imported free; for private account is prohibited. Manufactured tobacco for the régie. 100 kilograms gross, is exempt from duty. Manufactured tobacco for the personal use of the importer, to a limited degree, may be imported. Tobacco in this country is a government monopoly, and in general the impor tation is forbidden except for the régie. So long as Cuba, Puerto Rico, and the Philippines belonged to Spain there was a special tariff law providing the terms upon which manufactured tobacco in its various forms could be imported from those dependencies. 14. AUSTRIA. Articles. Tobacco, raw, in leaves, not manufactured; also ribs, stems, and flours; tobacco juice only by special permit Tobacco, manufactured: Smoking tobacco in rolls, unrolled, or stem leaves, or cut; carrot tobacco or stems for snuff; tobacco powdered and tobacco refuse; cigars, cigarettes, snuff, chewing tobacco; also paper made from the stems and ribs of tobacco leaves only by special permit In cases of special permit, there is, aside from this, to be paid a license tax for each kilogram of cigars or cigarettes, 11 florins; other manufactures of tobacco, 8.40 florins; raw tobacco, 7 florins. 15. TURKEY The importation of tobacco into this country is controlled by the regie, and in the special consular reports referred to above there is no rate given for tobacco. According to a statement from the United States legation cigars and chewing tobacco pay 75 per cent duty, and snuff 100 per cent. 16. ROUMANIA. The importation of tobacco in the leaf and manufactured in any form is prohibited. THE ASIATIC COUNTRIES. 1. CHINA. Foreign tobacco free, excluding Japanese tobacco. Tobacco, leaf, 10 cents per 133 pounds. Tobacco, prepared, 31 cents per 133 pounds. Excluding foreign tobacco, but including Japanese tobacco, except where imported by Japanese officials or merchants for private use, up to 53 pounds at a time. From the report of Consul-General Goodnow, of date August 31, 1898, it appears that "there is very little tobacco leaf imported into China. In 1897 Canton imported 324,000 pounds, valued at $16,912. Shanghai in the same year imported 190,000 pounds, valued at $18,943. The only firm known there to be buying leaf tobacco is the American Cigarette Company." 2. PERSIA. A uniform tariff on imports and exports of 5 per cent ad valorem prevails in Persia. 3. KOREA. Tobacco is not mentioned in the Korean tariff. It might enter under the following heads: "All unenumerated articles partly manufactured, 5 per cent ad valorem;" Unenumerated articles manufactured, 10 per cent ad valorem." 4. JAPAN. This country now makes tobacco a Government monopoly, and in Consular Reports for November, 1898, No. 230, will be found the regulations governing the purchase and import of tobacco under the monopoly. No one can import any leaf tobacco from abroad except the State. BRITISH COLONIES. AUSTRALASIA. [Per pound]. New South Wales.-Unmanufactured, 24.3 cents; manufactured, including snuff, 73 cents; cigars and cigarettes, $1.46; sheepwash, 6 cents. New Zealand.-Tobacco, 85 cents; tobacco, unmanufactured, entered to be manufactured in the colony, 49 cents; cigars, $1.70; cigarettes, not exceeding 24 pounds per thousand, $4.02 per thousand, and for all weight exceeding 2 pounds per thousand, 12 cents per ounce. South Australia.-Unmanufactured, 39 cents; manufactured, 60 cents; cigars, $1.52; snuff, $1.46. Tasmania.-Unmanufactured, 85 cents; manufactured, 60 cents (thus stated in the schedules); cigars and cigarettes, $1.70; snuff, $1.46. Victoria.-Unmanufactured, 24.3 cents; manufactured, 73 cents; cigars, $1.46; snuff, 73 cents; sheepwash, free. West Australia.-Unmanufactured, 48.6 cents; manufactured, 73 cents; cigars, cigarettes, and snuff, $1.46; sheepwash, free. DOMINION OF CANADA. Import duties. Tobacco, and manufactures of: Cigars and cigarettes, the weight of the cigarettes to include the weight and 25 per cent advalorem. Cut tobacco.. -per pound.. $3.00 _do....... .55 .50 .10 Manufactured tobacco n. e. s., and snuff. Foreign leaf raw tobacco, unstemmed, unmanufactured for excise purposes, under the conditions of the inland-revenue act, after June 30, 1897, to be computed on the weight when exwarehoused, per pound Foreign raw leaf tobacco, stemmed, unmanufactured for excise purposes, under the conditions of the inland-revenue act, to be computed on the weight when exwarehoused. --per pound.. There is no tobacco monopoly in Canada, and upon the payment of the import duties the trade is free to anyone undertaking to engage in it. .14 |