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Bagatelle Tables,
Camphine Oil,
Carriages and Vehicles,
Carriages and Vehicles, parts of,
Clocks and Watches,
Clocks and Watches, parts of,
Flowers, Artificial, in part or whole Silk,
Fanning or Bark Mills,
Jewelry, set or unset,
Machinery of all kinds and parts thereof,
Silk Millinery made up,
Silk Velvet,
Threshing Machines and Fanning and Bark Mills,
The following Articles shall be liable to a duty of Fifteen

pounds on every One hundred pounds of ihe value

thereof: Extracts, Essences and Perfumery, not otherwise pro

vided for,
Fish, preserved in Oil,
Fruit, preserved,
Ginger, preserved,
Pickles and Sauces,

Silks Sewing, Cord, and Tassels,
Spermaceti, except Candles,
Straw Boards for Book Binders,
Tiles and Roofing,
Thread, Linen,
Worsted-manufactures of
Woollen- manufactures of
Wax-manufactures of except Candles,
Wood, all manufactured articles of having no part metal,
And all Goods, Wares and Merchandizes, not other-

wise charged with duty, and not herein declared

to be free of duty. The following Articles shall be liable to a duty of Ten

pounds on every One hundred pounds of the value

thereof: Biscuits and Crackers, Bastard Sugar, together with 12s. per cwt., and Clayed

Sugar, with 15s. 3d. per cwt.
Cork and Cork Manufactures,
Fruit, unenumerated,
Leather Manufactures not described,
Machines for agricultural purposes, except Threshing

Machines and Fanning Mills,
Meats prepared otherwise than by salt or pickle,
Musical Instruments of Metal,

Animal, except Lard,

Vegetable, not otherwise enumerated, Oil, Essential,

Chemical and Volatile,

Perfumed, Paper Manufactures not otherwise charged with duty, Plate and Plated Ware, Poultry, alive or dead, Sausages and Puddings, Seeds, Garden, Flower and Vegetable, Soaps of all kinds, Vegetables, fresh, Wine, in addition to 1s. a gallon, old Wine measure. The following Articles shall be liable to a duty of Twelve

pounds and ten shillings for every One hundred pounds

of the value thereof :
Axes and Scythes,
Billiard and Bagatelle Balls of Wood and Ivory,
Balls used at Bowls or Nine Pins,
Billiard Tables,

The followiug Articles shall be liable to a Duty of Twenty pounds on every one hundred pounds of the value

thereof : Roulette Tables, Succades and Confectionary made of Sugar, either in whole or in part, in addition to 2d. per



for the use of any College or School of Anatomy or Surgery, incorporated by Royal Charter or Act

of Parliament, not imported for sale. Copies of the Holy ScriptURES printed in the United

Kingdom of Great Britain and Ireland, and not

imported for sale. Books and Maps and Illustrative Drawings, imported

for the use of any Library to which the public may have free admission, as also for the Libraries

of either Branch of the Legislature. Coin and BULLION. Donations of Books or Clothing specially imported

for the use of, or to be distributed gratuitously by

any Charitable Society in this Province. Fish, fresh, not described. Horses and CARRIAGES of TRAVELLERS, and Horses,

Cattle and Carriages and other Vehicles, when employed in carrying merchandize, together with the necessary Harness and Tackle, so long as the same are bona fide in use for that purpose, except the Horses, Cattle, Carriages and Vehicles and Harness, of persons hawking goods, wares and


merchandizes through the Province for the purpose of retail, and the Horses, Carriages and Harness of any Circus or Equestrian Troop for exhibition. The Horses, Carriages, Caravans and Harness of any Menagerie 10 be free. Horses and Cattle belonging to persons coming into the Province

for the purpose of actually settling therein. Hides, Offal and Tallow of Cattle and Swine,

slaughtered in bond. MANURES of all kinds. Models of Machinery, and of other inventions and

improvements in the Arts. Packages containing Dutiable Articles. PHILOSOPHICAL APPARATUS, Instruments, Books, Maps,

Stationery, Busts, and Casts of Marble, Bronze, Alabaster or Plaster of Paris, Paintings, Drawings, Engravings, Etchings, specimens of Sculptures, Cabinets of Coins, Medals, Gems, and all other collections of Antiquities, provided the same be specially imported in good faith for the use of any Society incorporated or established for Philosophical or Literary pursuits, or for the encouragement of Fine Arts, or for the use or by the order of any University, College, Academy, School or

Seminary of Learning within this Province. PhilosoPHICAL APPARATUS, &c. &c., imported for

use by any public Lecturer for the purpose of gain, and to be re-exported, shall be allowed to be entered under Bond of two good and sufficient persons for their exportation within the specified

time. ARMS or CLOTHING which any Contractor or Con

tractors, Commissary or Commissaries, shall import or bring into the Province for the use of Her Majesty's Army and Navy, or for the use of the Indian Nations in this Province; Provided the duty otherwise payable would be defrayed or borne by the Treasury of the United Kingdom or

of this Province. SPECIMENS of Natural History, Mineralogy or Botany.

Seeds of all kinds, Farming Utensils and Implements

of Husbandry, and Animals for the Improvement of Stock when specially imported in good faith by any Society incorporated or established for the encou

ragement of Agriculture. WEARING APPAREL in actual use, and other Personal

Effects not merchandize, Implements and Tools of Trade of handy-crafts-men, in the occupation or employment of persons coming into the Province for the purpose of actually settling therein.

[ The Native Produce and manufactures of all or any such of the other British North American Colonies as shall admit the Native Produce and munufactures of Canada free of duty, shall be entitled to exemption from duties under this Act, with the exception of Spirituous Liquors. ]

ALSO, Salt, Salted or cured Meats, Flour, Biscuits, Molasses,

Cordage, Pitch, Tar, Turpentine, Leather, Leather-ware, Fishermen's Clothing, and Hosiery, Fishing Craft, Utensils and Instruments imported into the District of Gaspé from the United Kingdom or the Channel Islands or neighbouring Colonies, for the use of the Fisheries carried on therein, subject to such regulations as the Principal Officer of Customs at the Port of Quebec shall make, and which he is hereby empowered to establish for the purpose of ascertaining that such articles are bona fide intended to be applied to the use of such Fisheries.

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 shall be found : Books and Drawings of an immoral or indecent

character. Coin, Base or Counterfeit.


Law Printer to the Queen's Most Excellent Majesty.

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An Act to amend an error in the Act of the present Session, imposing

duties of Customs.

[ 28th July, 1847. ]

THEREAS an error hath crept into the Act passed during the present Session, Preamble.

and intituled, An Act for repealing and consolidating the present duties of 10& !1 Vict. Customs in this Province, and for other purposes therein mentioned, so that the article and error of Wheat would be subjected to an al valorem duty of seven and a half per cent., therein statod. instead of a specific duty of three shillings per quarter to which it was intended that it should be subjected; And whereas it is provided by the said Act that it may be varied, altered or repealed by any Act to be passed during the present Session of the Provincial Parliament: Be it therefore enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and of the Legislative Assembly of the Province of Canada, constituted and assembled by virtue of and under the authority of an Act passed in the Parliament of the United Kingdom of Great Britain and Ireland, and intituled, An Act to re-unite the Provinces of Upper and Lower Canada, and for the Government of Canada, and it is hereby enacted by the authority of the same, That for and notwithstanding anything in the said Act, Wheat A duty of 36. imported into this Province, or taken out of warehouse, after the said Act shall come imposed into force and effect, shall be subject to a specific duty of three shillings currency per ved into this quarter, as if it had been made subject to such duty in and by the Schedule to the said Province. Act, intituled, “ Table of duties of Customs inwards,” and shall not be subject to the ad valorem duty of seven and a half per cent., as an article unenumerated in the said Schedule.


Law Printer to the Queen's Most Excellent Majesty.

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