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Premium re

ceived on gua

ranteed Debentures re

newed, to go to Sinking Fund.

A higher rate

reduced.

as

2. If upon any of the Debentures forming part of the said debt which may hereafter be renewed with the guarantee of the Imperial Government, for such term as may be necessary for their redemption by the operation of the said Sinking Fund as modified by this Act, any premium shall be received by this Province by reason of such renewal, such premium shall be paid into the said Sinking Fund.

3. Provided always, that as the said debt is from time to may be agreed time reduced by the redemption of Debentures forming part the debt is thereof, the Governor in Council may agree with the Lords Commissioners of Her Majesty's Treasury for the payment into the said Sinking Fund of such increased percentage on the portion of the said debt then unpaid, as will, after allowing for such renewal as aforesaid, ensure the sufficiency of the said Sinking Fund to pay off the said debt when due; and such increased percentage shall be paid accordingly out of the Consolidated Revenue Fund of this Province.

Preamble.

Schedule of

22 V. c. 76, repealed.

Except those on Sugar, until 1st June,

CAP. II.

An Act to amend the Act relating to Duties of Cus toms.

W

[Assented to 26th March, 1859.]

HEREAS it is expedient to amend the Tariff of Customs Duties now in force, in the manner hereinafter mentioned: Therefore, Her Majesty, by and with the advice and consent of the Legislative Council and Assembly of Canada, enacts as follows:

1. The Schedule to the Act passed in the twenty-second duties under year of Her Majesty's Reign, Chapter Seventy-six, intituled, An Act to amend the Law relative to Duties of Customs and of Excise, and to impose new duties; and a duty on Tavernkeepers, containing the Table of Duties of Customs inwards, the Table of Exemptions and the Table of Prohibitions, shall be repealed upon, from and after the day of the passing of this Act,---Except so much of the said Schedule as imposes or relates to the Duties on Sugar of any kind, or Molasses, which shall remain in force until the First day of June, One thousand eight hundred and fifty-nine, and shall be repealed on that day,when the duties imposed on the said articles by the Schedule to this Act shall be levied,-And except also, so much of the Tea, until 1st said Schedule as imposes or relates to the Duties on Green January, 1860. Coffee and Tea, which shall remain in force until the First day of January, One thousand eight hundred and sixty, and shall be repealed on that day, when the duties imposed on the said articles by this Act shall be levied.

1859.

And those on

levied here

2. Subject to the exceptions in the next preceding section,-- Duties in the In lieu and instead of the Duties of Customs imposed by the Schedule to Schedule and Act first above mentioned, and of all other Duties this Act to be of Customs upon goods, wares and merchandize imported into after-except this Province, there shall be raised, levied, collected and paid as aforesaid. unto Her Majesty, Her Heirs and Successors, upon goods, wares and merchandize imported into this Province, or taken out of warehouse for consumption therein,---the several Duties of Customs respectively described inserted and set forth in the Schedule to this Act annexed, intituled: Table of Duties of Customs inwards ;---and the articles enumerated or mentioned in the Table in the said Schedule, intituled, Table of Free Free Goods. Goods, may be imported or taken out of warehouse without payment of any Duty of Customs under this Act --And the articles enumerated or mentioned in the Table in the said Schedule, intituled, Table of Prohibitions, shall not be im- Prohibitions. ported into this Province, under the penalty therein mentioned, and if imported, shall be forfeited and forthwith destroyed :

But this Act shall not affect the Copyright Act, thirteenth and 13, 14 V. c. 6, fourteenth Victoria, Chapter six,---or any duty imposed under not to be af

it.

fected.

3. And in amendment of the eighth section of the Act above Sect. 8 of mentioned, it is enacted, That the articles upon which, and the 22 V. c.76, cases in which, any drawback shall be payable under the amended. said Section, shall be those only upon and in which the Governor in Council shall, by the Regulations to be from time to time made, declare such drawback to be payable.

Acts amend

4. The foregoing provisions of this Act shall be construed as Provisions of forming one law with the Act passed in the session held in the 10, 11 V. c. tenth and eleventh years of Her Majesty's reign, chaptered 31, and the thirty-one, and intituled, An Act for repealing and consolidating ing it to apply. the present Duties of Customs in this province, and for other purposes therein mentioned, and the Acts amending the same, in so far as they are in force and consistent with this Act; And all And so of inwords and expressions used in this Act shall have the meaning terpretation assigned to them in the said Acts, and all the provisions of the said Acts with regard to the duties imposed by them, or the regulations to be made under them, shall apply to the duties imposed by this Act and the regulations to be made under it, except in so far as they may be inconsistent with this Act.

of words.

SCHEDULE.

SCHEDULE.

TABLE OF DUTIES OF CUSTOMS INWARDS.

The following Goods shall be chargeable with duty according to the value Duty per thereof, at the Rates hereinafter mentioned:

GOODS PAYING ONE HUNDRED PER CENT:

Brandy; Gin;

cent ad valorem.

Cordials;

Rum;

100 p. ct.

Spirits and Strong Waters, including Spirits of Wine, and Alcohol, not being Whiskey;

GOODS PAYING FORTY PER CENT FROM 1ST JUNE, 1859, TO 30TH JUNE, 1860, BOTH DAYS INCLUSIVE,—

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GOODS PAYING THIRTY PER CENT FROM 1ST JUNE, 1859, TO 30TH JUNE, 1860, BOTH DAYS INCLUSIVE,—

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40 per ct.

GOODS

GOODS PAYING TEN PER CENT UPON, FROM AND AFTER Duty per THE 1ST JULY, 1862 :

The present duties remain in force until the end of May, 1859.

Sugar,-being neither refined, nor
White Bastard, nor other Sugar
equal to refined in quality;

Molasses;

GOODS PAYING FIFTEEN PER CENT FROM 1ST JANUARY, 1860, TO 31ST DECEMBER, 1861, BOTH DAYS INCLUSIVE;

46

TEN PER CENT FROM 1ST JANUARY,
1862, To 31ST DECEMBER, 1862,
BOTH DAYS INCLUSIVE,—

cent ad valorem.

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The present duties remain in force ( Coffee, green; until the end of the year 1859. {Tea;

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Clothing or wearing apparel made by hand or sewing machine;

GOODS PAYING FIFTEEN PER CENT:

Book, Map and News-printing Paper;

GOODS PAYING TEN PER CENT:

Anchors 6 cwt. and under;

Books, printed; periodicals and pamphlets not being reprints of
British Copyrights, nor Blank Account Books, or Copy Books,
or Books to be written or drawn upon; and excepting also
Bibles, Testaments, Prayer Books, and Devotional Books;
Brass in bars, rods and sheets;

Brass or Copper Wire and Wire Cloth;

Cameos and Mosaics, real or imitation, when set in gold, silver
and other metal;

Canada Plates, Tinned Plates, Galvanized Iron and Sheet Iron;
Copper, in bars, rods, bolts or sheets;

Silk Twist for hats, boots and shoes;

Iron-Bar, Rod or Hoop;

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Nail and Spike Rod;

Hoop or Tire for driving wheels of locomotives, bent and

welded;

25 per ct.

15 per cent.

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Cotton Candle Wick, Cotton Yarn and Cotton Warp;

White Lead, dry;

Plaster of Paris ground and calcined;

Hydraulic Cement ground and calcined;

Red Lead ;

Litharge;

Phosphorus ;

Medicinal Roots;

Drain Tiles for agricultural purposes;
Engravings and Prints;

Straw,

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