In witness whereof, I (or we) have signed these presents, and sealed and delivered the same as my (or our) act and deed, at in the said Dominion, this master of the ship or of, tons measurement or thereabouts, last cleared from the port of do solemnly swear (or affirm) that since the said vessel was so cleared, I have not broken bulk, nor has any part of her cargo been discharged or landed, or moved from the said vessel; and I do further swear that the mani- . fest now exhibited by me and hereto annexed, doth, to the best of my knowledge and belief, contain a full, true and correct account of all the goods, wares and merchandise laden on board such vessel at the said port of or at any other port or place during her present voyage: So, help me God. CHAP. 11. Preamble. Certain Du altered. An Act to amend certain Acts respecting duties of [Assented to 28th April, 1877.} N amendment of the several Acts hereinafter mentioned, In respecting duties of Customs and Excise, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 1. In lieu and stead of the duties of Excise imposed on ties of Excise the articles hereinafter mentioned by the Act thirty-first Victoria, chapter eight, intituled "An Act respecting the Inland Revenue," the following duties of Excise shall be raised, levied, collected and paid, viz :— .31 V., c. 8. Malt. Malt or other fermented Liquor. Proviso: sugar used. On every pound of malt, two cents; On every gallon of any fermented beverage made in imitation of beer or malt liquor, and brewed in whole or in part from any other substance than malt, eight cents: Provided that brewers using sugar in the manufacture of Drawback or beer, and paying the above mentioned duty on the beer made therewith, may receive a drawback equal to the duty of excise paid by them on the malt used with such sugar in making such beer. Certain specific duties under 31 V., c. 44, and other Acts repealed and new duties imposed. The duties. 2. So much of Schedule A of the Act thirty-first Victoria, chapter forty-four, intituled "An Act to amend the Act of the present Session, intituled An Act imposing duties of Customs, with the tariff of duties payable under it," or of any Act amending it. or of any other Act, as imposes any specific duty of Customs on any of the goods or articles hereinafter mentioned, is hereby repealed, and in lieu of the duties thereby imposed, the following duties of Customs shall be raised, levied, collected and paid, viz : On Cigars, including Cigarettes, 50 cents per pound, and On Tea-Green or Japan.............. per lb., 6 cents. ....... 5 cents. ...25 per centum ad valorem. ...per lb., 21 cents. On On Oils, viz. :--Coal and Kerosene, distilled, purified and refined, 6 cents. ed and others 3 So much of Schedule B of the Act last mentioned, or Certain other any Act amending it, as imposes any duties of Customs duties repealupon ale, beer and porter is hereby repealed, and in lieu of substituted. the duties thereby imposed, the following specific duties of Customs shall be raised, levied, collected and paid thereon. riz :- On Ale, Beer and Porter, when imported in bottle (six quart and twelve pint perial gallon) per Imperial gallon.... 18 cents. V., c 6, 0 4 So much of the Act thirty-seventh Victoria, chapter six, Certain duintituled "An Act to amend the Act thirty-first Victoria, chap- ties under 37 ter forty-four, and other Acts amending the same, and the tariff pealed and of duties of Customs imposed by the said Acts, and to alter others subcertain duties of Excise,"or of any Act amending it, as imposes a duty of Customs of ten per centum ad valorem upon the following goods, viz.:— Cotton Thread, in hanks, coloured and unfinished, Cotton Warp, not coarser than number forty; Cotton Thread on spools; Machine Twist and SilkTwist; Linen Machine Thread; is hereby repealed, and the said goods shall be held to be and shall be dealt with as non-enumerated articles, subject to a duty of Customs of seventeen and one-half per centum ad valorem. stituted 5. So much of Schedule C. of the said Act thirty-first Vic- Certain goods toria, chapter forty-four, or of any Act amending it, or of any jected to now free, subOrder in Council, as admits the following goods free of duty. duty, viz: Tubes and Piping, of brass, copper and iron, drawn ; 8 Cotton Act 37 V.,e.6, amended as to of value of wines for duty. Cotton Thread in hanks, coloured and unfinished, number six ply-white--not under number twenty yarn; is hereby repealed; and the following duties of Customs shall be raised, levied, collected and paid on the same, viz :--- On Tubes and Piping, of brass, copper or iron, drawn, seventeen and one-half per centum ad valorem ; Provided always, that in case of any tubing actually used in the manufacture of boilers, a drawback of the said duty shall be allowed under such regulations as may be prescribed by the Governor in Council; On Cotton Thread in hanks, coloured and unfinished, number six ply--white---not under number twenty yarn, ten per centum ad valorem. 6. So much of the said Act thirty-seventh Victoria, chapter computation six, as imposes a specific duty of Customs on wines is hereby amended, and shall be subject to the following provision :---In computing the worth of all wines there shall be included the cost of bottling, corking, wiring, labelling, and of the materials used therein, and all other expenses incurred prior to actual shipment,---except the cost of bottles and packages which shall remain subject to the duty of seventeen and one-half per centum ad valorem, provided by the next following section. Duties on 7. So much of any Act or Schedule as imposes any duty non-enumer of Customs on non-enumerated goods and packages is hereby and packages repealed, and the following provisions substituted therefor, repealed. that is to say: ated goods And other tuted. The value of all bottles, flasks, jars, demijohns, carboys, duties substi- casks, hogsheads, pipes, barrels, and all other vessels or packages manufactured of tin, iron, lead, zinc, glass or any other material, and capable of holding liquids; crates containing glass, china, crockery or earthenware, and all packages in which goods are commonly placed for home consumption, including cases in which bottled spirits, wines or malt liquors are contained, and every package, being the first receptacle or covering, enclosing goods for purposes of sale, shall, in all cases in which they contain goods subject to an ad valorem duty be taken and held to be a part of the fair market value of such goods for duty; and when they contain goods subject to specific duty only, such packages shall be charged with a duty of Customs of seventeen and one half per centum ad valorem, to be computed upon their original cost or value; and all goods not enumerated in this Act or any other Act as charged with any any duty of Customs, and not declared free of duty by some unrepealed Act or provision, shall be charged with a duty of Customs of seventeen and one half per centum ad valorem when imported into Canada or taken out of warehouse for consumption therein; but all packages not herein before Proviso. specified, and not specially charged with duty by any unrepealed enactment, and being the usual and ordinary packages in which goods are packed for exportation, according to the general usage and custom of trade, shall be free of duty. 8. The Act thirty-first Victoria, chapter fifty, intituled Act 31, V., “An Act to increase the Excise Duty on Spirits, to impose an 50, repealed. Excise Duty on Refined Petroleum, and to provide for the inspection thereof," is hereby repealed. C. 9. The foregoing sections of this Act shall be held to From what have come into force, and the duties therein mentioned and time the foregoing proviimposed shall be held to have been imposed and substituted sions have for those imposed by the enactments thereby repealed, on had effect. the twentieth day of February in the present year of our Lord one thousand eight hundred and seventy-seven, and to have been and to be payable on all goods imported or taken out of warehouse for consumption upon or after the said day. CHAP. 12. An Act to amend "An Act respecting the Inland Revenue." [Assented to 28th April, 1877.] 1N N amendment of the Act passed in the thirty-first year Preamble. of Her Majesty's reign, intituled "An Act respecting the 31 V., c. 8. Inland Revenue," Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: AMENDMENTS AFFECTING DISTILLERS AND MANUFACTURERS OF STILLS. 1. Section two of the said Act is hereby amended as Sec. 2 amendfollows, ed. 1. By adding to the definition of a distillery the following Interpretaparagraph, after the word "whatever" where it occurs the tion second time in the thirteenth line of the said definition, 81 "Where "Distillery." |