Duty of ten per cent ad valorem im posed on certain goods now free of duty or subject to a higher rate. The duty. Duty of five per cent ad valorem imposed on certain goods now free of duty. and being the ordinary or usual packages in which goods are packed for exportation according to the general custom and usage of trade, shall be free of duty. 5. So much of any such Act or schedule as aforesaid as declares any of the following goods being "Manufactures and Products of Manufactures," that is to say, Locomotive Engine Frames, Axles, Cranks, Hoop iron or Machinery, for mills and factories of kinds which are not Cotton Netting, for India-rubber shoes and gloves, Cotton Warp, not coarser than No. 40, Cotton Thread, in hanks coloured and unfinished, Nos. 3 and 4 ply, white, not under No. 20 yarn, Cotton Thread, on spools, Glass Paper and Glass Cloth, Woollen Netting for India-rubbers and gloves, Linen Machine Thread, Plush, for hatters' use, and for gloves, Prunella, Machine Twist and Silk Twists, Felt used for gloves, Felt for hats and boots, to be free of duty, or subject to any higher duty than ten per centum ad valorem is hereby repealed; and the said goods or articles respectively when imported into Canada or taken out of warehouse for consumption therein shall be charged with a duty of Customs of ten per centum ad valorem. 6. So much of any such Act or schedule as aforesaid, as declares any of the following goods being "Manufactures and Products of Manufactures," that is to say, Wire, whether galvanized or not, except for wire rigging, to be free of duty, is hereby repealed; and the said goods when The duty. imported into Canada or taken out of warehouse for consumption therein, shall be charged with a duty of Customs of five per centum ad valorem. 31 V., c. 44, 7. Schedule C. to the Act passed in the thirty-first year of Schedule C of Her Majesty's reign, chaptered forty-four, containing the list free goods to of Free Goods," is hereby further amended by striking out of amended. the said schedule under the heading "Drugs, Dye Stuffs, Oils and Colors not elsewhere specified," the words "Woods when chiefly used in dyeing;" and substituting therefor the words "Woods unmanufactured when chiefly used in dyeing," and by adding to the said schedule, under the heading, "Manufactures and products of manufactures," the words "Wool Waste," and under the heading "Natural Products," the words "Flax Seed." duty shall be 8, The fair market value for duty of all goods upon which How the value any ad valorem duty of Customs is chargeable under this Act of goods for or any other Act, shall be ascertained and determined, except ascertained. as hereinafter provided, in accordance with the provisions of the sections twenty-nine to forty-six, both inclusive, of the Act passed in the thirty-first year of Her Majesty's reign, intituled "An Act respecting the Customs." so much of any Act as is 31 V., c. 6. inconsistent with this section being hereby repealed. - value of cer 9. Whereas difficulties have frequently arisen in determining Special provi the fair market value for duty of goods imported into Canada, siop as to the being the manufacture or production of foreign countries or of tain articles. Great Britain, such as Musical Instruments, Sewing Machines, Agricultural Machines or Implements, Medical preparations, commonly called Patent Medicines and other similar goods, the prices of which are published by the manufacturers or producers, or persons acting in their behalf, it is hereby enacted that the Governor in Council may from time to time, fix and determine a certain rate of discount which may be deducted from such published prices of any such manufactures or productions, and the remainder of such published prices after deducting such rate of discount, shall be deemed and taken to be the fair market values for duty of any such manufactures or productions as may or shall be specified in such Order in Council, anything in this or any other Act to the contrary thereof notwithstanding. Section 4 of 34 repealed, and substituted. Governor in 10. The fourth section of the Act passed in the thirty-fourth of Her Majesty's reign, intituled: "An Act to amend the year Act relating to Duties of Customs," is hereby repealed, and the following is substituted therefor : "4. Notwithstanding anything contained in this or any other admit certain Act, the Governor may until the first day of January, one machinery thousand eight hundred and seventy-five, authorize the admisfree, until 1st sion free of duty of any machinery to be used in January 1875. Canadian manufactory, on satisfactory evidence that like machinery is not then manufactured in Canada." 31 V., c. 8, amended. Duty of excise creased. any 11. The sub-section numbered two, of the thirty-first section of the Act thirty-first Victoria, chapter eight, intituled "An Act respecting the Inland Revenue as amended by the first section of the Act thirty-first Victoria, chapter fifty, is hereby repealed, and the following substituted therefor : "2. On every wine gallon of spirits of the strength of proof on spirits in- by Sykes' hydrometer, and so in proportion for any greater or less strength than the strength of proof, and for any less quantity than a gallon, seventy-five cents." Duties of excise on to bacco, suf, and liquors increased. Abatement for moisture on cigars. When the increased duties under be held to have come into force. 12. The sub-sections numbered respectively six, seven and eight, substituted by the Act thirty-third Victoria, chapter nine, for the sub-sections so numbered of the said thirty-first section of the said Act thirty-first Victoria, chapter eight, are hereby repealed, and the following substituted therefor, respectively: "6. On Cavendish Tobacco and Snuff, and on manufactured Tobacco of all kinds, except Cigars and common Canada Twist, on every pound or less quantity than a pound, twenty cents." "7. On common Canada Twist, otherwise called tabac blanc en torquette, being the unpressed leaf, rolled and twisted, and made wholly from raw tobacco, the growth of Canada, for every pound or less quantity than a pound, ten cents." "8. On Cigars, for every pound or less quantity than a pound, forty cents subject to an abatement or allowance for moisture in calculating the weight for duty, to be fixed from time to time by regulations to be made by the Governor in Council." 13. The foregoing sections of this Act, and the alterations thereby made in the duties of Customs or of Excise, on any this Act shall articles or goods, shall be held to have come into force and to have taken effect on the first day of May, in the present year of Our Lord One thousand eight hundred and seventy-four, and to apply to and determine the duty payable on any article or goods imported into Canada or taken out of warehouse for consumption therein, or (as respects duties of Excise) manufactured or made or on which duties of Excise have become payable, on or after said day: But all duties of Customs or of Excise paid Proviso. under authority of the resolutions of the House of Commons, passed on the fourteenth day of April in the said year, on any goods entered for duty between that date and the said first day of May, shall be deemed and taken to be the lawful duties payable thereon; provided, nevertheless, that the Minister of Cus- Proviso. toms or the Minister of Inland Revenue, respectively, may order the refund of any sum so paid in excess of the duties with which such goods are chargeable under this Act. visions of 34 repealed. 14. So much of any Order in Council now in force under the Certain proAct passed in the thirty-fifth year of Her Majesty's reign, V., chaps. 11 chaptered twelve, as imposes any duty on Tea or Coffee imported and 12, as to into Canada from the United States, and so much of the said tea and ocffee Act or of the Act passed in the same year of Her Majesty's Reign and chaptered eleven, as provides that Tea or Coffee imported, in any way, into Canada, shall be free of duty, is hereby repealed. construed and 15. The foregoing sections of this Act shall be construed and How this Act, taken as forming one Act with the Acts herein before cited and &c., shall be amended; and all words and expressions used in this Act, shall apply. have the meaning assigned to them in the said Acts, and all provisions of the said Acts, and of the regulations made or to be made under them or either of them, or continued in force by them or either of them, shall apply to the duties imposed by or payable under this Act, except in so far as they may be inconsistent with it. 38 VICT. CAP. 35. An Act to repeal the export duty on Stave Bolts and [Assented to 8th April 1875.] WHEREAS it is expedient to amend the Act 31 Victoria, Preamble, Chapter 44, so far as the same relates to the collection 31 V. c. 44. of Export Duties upon Stave Bolts and Oak Logs, as provided under Schedule F of the said Act; Therefore Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. The Export Duty upon Staves Bolts and Oak Logs is Duty repealed. hereby repealed. Preamble. Department constituted. Minister. Commissioner and Assistant Of what matters the De 3. INLAND REVENUE. 31 VICT. CAP. 49. An Act constituting the Department of Inland H1 [Assented to 22nd May, 1868.] ER Majesty, by and with the advice and consent of the follows: as 1. There shall be a department to be called the "Department of Inland Revenue," over which the Minister of Inland Revenue for the time being, appointed by the Governor, by Commission under the Great Seal, shall preside. 2. There shall be a Commissioner of Inland Revenue and an Assistant Commissioner who shall also be Inspector of Inland Revenue, both of whom shall hold office during pleasure, and shall perform such duties as may be assigned to them respectively, from time to time, by law, or by the Governor-General, or by the Minister of Inland Revenue. 3. The Department of Inland Revenue shall have the control partment shall and management have the con trol and management. Subject to special Aets. appoint offi 1. Of the collection of all duties of Excise; 2. Of the collection of Stamp Duties and the preparation and issue of stamps and stamped paper, except postage stamps; 3. Of Internal Taxes; 4. Of Standard Weights and Measures; 5. The administration of the laws affecting the culling and measurement of timber, masts, spars, deals and staves, and other articles of a like nature, and the collection of slidage and boomage dues; 6. The collection of Bridge and Ferry tolls and rents; Subject always to the provisions of the Acts relating to the said subjects and matters connected therewith. Governor may 4. The Governor-General may, from time to time, appoint officers and other persons to carry out this Act and all other their pay, &c. Acts relative to the matters and things placed under the control cers, and fix |