Buttons of all kinds, covered or not, n.o.p., including recog- 427 Combs for dress and toilet, including mane combs, of all .35 p. c. 428 Brushes of all kinds, twenty-five per cent. ad valorem .35 p. c. .25 p. c. .20 p. c. .25 p. c. ....... 432 Rove, when imported for the manufacture of twine for harvest binders, five per cent. ad valorem 433 Binders' twine or twine for harvest binders of hemp, jute, manilla or sisal, and of manilla and sisal mixed, ten per cent. ad valorem until 1st January, 1898; thereafter to be free ..... ..... 434 Hammocks, lawn tennis nets, sportsmen's fish nets, and other articles manufactured of twine, n.o.p., thirty per cent. ad valorem SUGARS, SYRUPS AND MOLASSES. 435 All sugar above number sixteen Dutch standard in colour, and all refined sugars of whatever kinds, grades or standards, testing not more than eighty-eight degrees by the polariscope, one dollar and eight cents per one hundred pounds, and for each additional degree one and one-half cent per one hundred pounds. Fractions of five-tenths of a degree or less not to be subject to duty and fractions of more than five-tenths to be dutiable as a degree, as amended June, 1898. 436 Sugar, n.e.s., not above number sixteen Dutch standard in colour, sugar drainings or pumpings drained in transit, melado or concentrated melado, tank bottoms and sugar concrete, testing not more than seventy-five degrees by the polariscope, forty cents per one hundred pounds, and for each additional degree one and one-half cent per one hundred pounds. Fractions of five-tenths of a degree or less not to be subject to duty, and fractions of more than five-tenths to be dutiable as a degree. The usual packages in which imported to be free, as amended June, 1898. 437 Glucose or grape sugar, glucose syrup, and corn syrup, ɔr any syrups containing any admixture thereof, three-fourths of one cent per pound .25 p. c. .5 p. c. .10 p. c. .30 p. c. c. p. lb. 438 Sugar candy, brown or white, and confectionery, including sweetened gums, candied peel and pop-corn, one-half of one cent per pound and thirty-five per cent. ad valorem c. p. lb. and 35 p. c. 439 Maple sugar and maple syrup, twenty per cent. ad valorem ......20 p. c. 440 Syrups and molasses of all kinds, no.p., the product of the sugar cane or beet, n.e.s., and all imitations thereof or substitutes therefor, three-fourths of one cent per pound. 441 Molasses produced in the process of the manufacture of cane sugar from the juice of the cane without any admixture with any other ingredient, when imported in the original ..3c. p. lb. package in which it was placed at the point of production (a.) Testing by polariscope forty degrees or over, one .1ąc. p. gal. (b.) When testing by polariscope less than forty degrees TOBACCO, AND MANUFACTURES OF. 442 Cigars and cigarettes, the weight of the cigarettes to in Iclude the weight of the paper covering, three dollars per pound and twenty-five per cent. ad valorem 443 Cut tobacco, fifty-five cents per pound 444 Manufactured tobacco, n. e. s., and snuff, fifty cents per pound .$3 p. lb. and 25 p.`c. .55c. p. lb. .50c. p. lb. UNENUMERATED GOODS. 445 All goods not enumerated in this Act as subject to any other rate of duty, nor declared free of duty by this Act, and not being goods the importation whereof is by this Act or any other Act prohibited, shall be subject to a duty of twenty per cent. ad valorem .20 p. c. CUSTOMS REGULATIONS-PREFERENTIAL TARIFF The Minister of Customs has, under the power vested in him by the Act of 1898, and with the approval of the Governor-General-in-Council, determined that the following British Colonies and possessions are entitled to the benefits of the Preferential Tariff, viz. -British India, Ceylon, Straits Settlements, New South Wales. Under the power vested in him by the said Act, the said Minister of Customs has also, with the approval of the Governor-in-Council, made certain regulations for carrying out the intention of such Act, the full text of which regulations is set forth in the Orders-in-Council of 14th July, 1898, as per copy annexed hereto. Unless the regulations be complied with in every respect the articles will be subject to payment of the general tariff rates of duty upon importations into Canada. It is deemed advisable to draw the attention of exporters to the fact that the Customs laws of Canada provide severe penalties for the making of false invoices and certificates whereby the Customs Revenue shall or may be defrauded. In such cases, the goods are liable to forfeiture, and the exporter making such fraudulent invoice or certificate, as well as the importer using them, is subject to heavy pecuniary penalties in addition to the forfeiture of the goods. Exporters are, therefore, advised and cautioned to use every care in furnishing true and correct invoices and certificates for goods shipped to Canada. Attention is directed to the following requirements of the Canadian Customs Laws : 1. Every invoice of goods imported into Canada shall be certified in writing as correct by the person, firm or corporation selling or consigning the goods, and shall truly show the whole and actual value of the goods in the currency of the country whence the goods have been exported directly to Canada, and the quantity and description of such goods, and the marks and numbers on the packages, in such a manner as to indicate truly the quantites and values of the articles comprised in each exportation package, all of which packages shall be legibly marked and numbered on the outside when of such a character as to enable such marks and numbers to be placed thereon. 2. If invoices are made out at lower prices for goods exported directly to Canada than the fair market value at the same time and place for such goods when sold for home consumption in the country whence so exported, in all such cases the invoices are also to show clearly, in a special column, or by an addition thereto, such fair market value, as aforesaid, for the goods described therein. Exporters will note particularly that a separate invoice must be furnished for goods entitled to entry under the Preferential Tariff and that the certificates required must be written, printed or stamped on the invoice, and also that the Preferential Tariff does not apply to any of the following articles, viz.: Wines, malt liquors, spirits, spirituous liquors, liquid medicines and articles containing alcohol; tobacco, cigars and cigarettes. Exporters are required to mark distinctly in writing on all invoices of sugars exported to Canada that the sugars described therein are either raw or refined in every case, whether for entry under the Preferential Tariff or under the General Tariff. Customs Department, Canada, Ottawa, 14th July, 1898. JOHN MCDOUGALD, Commissioner of Customs. REGULATIONS FOR THE ENTRY OF GOODS UNDER THE BRITISH PREFERENTIAL TARIFF OF CANADA. Approved by Order-in-Council, 14th July, 1898. 1. A separate invoice of articles entitled to entry under the British Preferential Tariff of Canada, upon the face or back of which there shall be written, printed or stamped a certificate of growth, produce or manufacture, in such of the forms marked A, B, C, D, E, and F, set forth and prescribed in the schedule of forms attached hereto, as may be applicable, shall be produced and delivered to the Collector of Customs at the Port of Entry in Canada, before entry of such articles under the said Preferential Tariff shall be allowed; such certificate shall be made and signed in manner following, that is to say : (a.) If the exporter be an individual, either he or his manager, chief clerk or other principal official, having knowledge of the facts to be certified to, shall make and sign the certificate. (b.) If the exporter be a firm or corporation the certificate shall be made and signed by a partner, manager, director, chief clerk or other principal official of such firm or corporation, having knowledge of the facts certified to. 2. In the case of entry of refined sugars under the said Preferential Tariff, in addition to the certificate of growth, produce or manufacture, to be written, printed or stamped on the invoice referred to in the first paragraph above, there shall be attached to the invoice a certificate of the refiner of the sugar as to the growth and refining of the same, in the form marked "G" set forth and prescribed in the Schedule of Forms hereto attached, before entry under the said tariff shall be allowed. 3. The certificate of growth, produce or manufacture hereinbefore prescribed will be waived in the case of postal packages not exceeding $25 in value when for entry under the British Preferential Tariff, if the contents of such packages are not merchandise for sale; provided, however, that such packages shall have endorsed on them a certificate in the form marked "H," set forth and prescribed in the Schedule of Forms attached hereto, which certificate shall be signed in the presence of a postal officer of the country whence the package was shipped direct to Canada. THE FIELDING TARIFF The new Canadian customs tariff introduced in Parliament by Hon. W. S. Fielding, Minister of Finance in the Laurier Administration, came into force April 23, 1897, and certain amendments, including the all-British preferential, on April 6, 1898. THE DINGLEY TARIFF The United States customs tariff, known as the Dingley Bill, came into force July 24, 1897. 1. This Act may be cited as The Franchise Act, 1898. 2. This Act shall not apply to the North-West Territories. 3. The Electoral Franchise Act, being chapter five of the Revised Statutes, and all Acts amending it, are hereby repealed. 4. In this Act, unless the context otherwise requires, (a.) The expression "electoral district" means any place or territorial area in Canada entitled to return a member to serve in the House of Commons. (b.) The expression "Dominion election" or "election" means an election of a member to serve in the House of Commons. (c.) The expression "provincial election" means an election of a member to serve in the Legislative Assembly, or House of Assembly or General Assembly⚫ of a Province of Canada, and in the Province of Prince Edward Island means an election of an assemblyman; (d.) The expression "voters' list," or "list of voters," includes, when provincial lists are referred to, any official list of persons, entitled to vote at a provincial election; (e.) The expression "polling division" includes, when used in reference to provincial elections, any polling subdivision, polling district or subdistrict or other territorial area for which there is a separate voters' list, or in which a poll may be held . 5. For the purposes of any Dominion election held within the limits of a province, except as hereinafter otherwise provided, (a.) The qualifications necessary to entitle any person to vote thereat shall be those stablished by the laws of that province as necessary to entitle such person to vote in the same part of the province at a provincial election. (b.) The polling divisions shall be those established by or under the laws of that province for the purposes of provincial elections within the territory comprised in the electoral district for which such election is held; (c.) The voters' lists shall be those prepared for the several polling divisions so established and which on the sixtieth day next preceding the day fixed for the nomination of candidates for such Dominion election were in force or were last in force under the laws of that province for the purposes of provincial elections: (d.) Where, for any part of the province, polling divisions are not established by or under the laws of the province, but by or under such laws places are fixed where polls shall be opened and held at provincial elections and lists of the voters entitled to vote at such places at such elections have been prepared and are or have been in force, polls shall be opened and held in that part of the province at the same places, and the voters' lists so prepared and which are or were last in force shall be the voters' lists for the purposes of such Dominion election; (e.) It shall be the duty and shall be within the power of the returning officer appointed by the Governor in Council to constitute polling divisions, and to appoint and fix polling places and polling stations in all cases where, under the laws of the province, it is respectively the duty or within the power of the returning officer or any other officer or person at provincial elections to do so; and the returning officer shall, in all cases, indicate such polling places and polling stations in the election proclamation; (f.) The provisions of the law of the province as to the places where nonresident electors shall vote shall apply mutatis mutandis to such Dominion election, and the returning officer at such election shall have the powers and be |