Exemptions. 3. The Goods mentioned in the table hereinafter contained, denominated "Table of Exemptions," shall be free of duty. Duties-how.collected and applied, &c. 4. The duties shall be collected, paid, and received, and the proceeds thereof applied, under the provisions of the Provincial Statutes from time to time in force concerning the same. How duties to be paid, &c. 5. The duties shall be collected, paid, and received, according to the weights and measures in use in this Province; and where, in the table of duties, such duties are imposed according to any specific value, quantity or number, the same shall apply in the like proportion to any greater or less value, quantity or number. In what currency. 6. The duties shall be paid to the Collectors of the Colonial Revenue, and received at the office of the Receiver General, either in treasury notes, or in current coin at the legal rate of tender. To become part of the public funds. 7. Duties paid into the Receiver General's office shall be carried to account of the Provincial Revenue, and become part of the public funds, and shall be paid and applied only to such purposes as may be expressed from time to time in the Provincial Statutes concerning the same, and shall in all cases be drawn only by warrant under the hand and seal of the Governor. Governor may declare articles the produce of British North American Colonies, free. 8. The Governor in Council may, whenever it shall be advisable so to do, declare by proclamation, what articles, the growth and production of the British North American Provinces of Canada, New Brunswick, Prince Edward Island, and Newfoundland, or any of them, may be imported into the Province free of duty, and may declare in what manner and under what restrictions the same · may be imported. Articles exempted under treaty with U. S. not affected. 9. Nothing herein contained shall operate to impose duties on articles exempted from duty under the act for giving effect, on the part of the Province of Nova Scotia, to a certain treaty between Her Majesty and the United States of America, passed in the year 1854. Books, &c. of an immoral character prohibited. Penalty. 10. Books, drawings, paintings or prints of an immoral or indecent character are prohibited to be imported into this Province, under a penalty of fifty dollars for each offence, and the forfeiture of the parcel or package of goods in which such prohibited articles may be found. TABLE OF DUTIES. Apples, fresh or dried, per barrel... Ale, Beer, or Porter, in wood or bottles, per gallon .... $1 00 6 2.00 Beef, salted, per barrel.. 1 00 66 fresh, per 100 lbs.... 1 00 Biscuit, fine, and bread, including crackers or cakes, per 100 lbs... 1 00 Butter per 100 lbs....... 1 75 Burning Fluid per gallon.... 10 Candles, tallow, per lb 3 8 Cassia and Cinnamon, ground, per lb.... 5 All other Candles, per lb... Cattle, viz., horses, mares, or geldings, each.........10 00 Neat cattle, viz., oxen or other neat cattle 3 Cows and cattle under 3 years old each..... Hogs, alive, over 100 lbs. weight, each........... 7 50 2 50 75 5 00 50 Coffee, green, per 15............. Flour, wheat, per barrel.. roasted, burned, or ground, per lb.... Ginger, ground, per lb ...... Geneva and whiskey not exceeding the strength of proof by Syke's hydrometer, and so in proportion for any greater strength than the strength of proof, per gallon.... Hams, smoked or dried, per 100 lbs.. Lard, per 100 lbs..... Leather, viz., sole leather, including hides and skins partially dressed, therefor, per lb lb..... Oil, viz., rock or coal oil and benzole, per gallon... Molasses, per gallon. ..... Onions, per 100 lbs... Paraffine, per gallon.... Pears, fresh or dried, per barrel ..... Pork, salted, per barrel.... fresh, per 100 lbs................. Pepper and Pimento, ground per lb... Raisins, per lb..... Rum, not exceeding the strength of proof by Sykes' hydrometer, and so in proportion for any greater strength of proof per gallon.... Spirits, viz., brandy, cordials, and other spirits, except rum, geneva and whiskey, not exceeding the strength of proof by Sykes' hydrometer, and so in proportion for any greater strength of proof per gallon. 40 90 Spirits or strong waters, not otherwise enumerated, not being pure alcohol, mixed with any ingredients, and although thereby coming under the head of some other denomination, with the exception of varnish, (in any package), shall be deemed spirits or strong waters, and shall pay a duty per gallon, of........... Sugar, brown or muscovado, not refined, per 100 lbs 1 50 Candied, brown, crushed and bastard facings, refined, per 100 lbs....... 50 2 00 Teas: souchong, congou, pekhoe, bohea, pouchong, Gunpowder, hyson, young hyson, twankay, 6 11 158 Tobacco, manufactured,except snuff and cigars, per lb Tongues of cattle, dried or pickled, per 100 lbs..... 2 00 Wines, viz., hock, constantia, malmsey, catawba, burgundy, hermitage, moselle, and champagne per dozen of five bottles to the gallon 2 50 On all other wine in bottles, per dozen of five bottles to the gallon Port, sherry, and maderia in wood, per gallon and upwards per pipe, at the port from whence Other wines in wood costing less than £24 ster- Clocks, and all wheels, machinery, and materials Confectionary, syrups, and articles manufactured from sugar Cigars and snuff.. Patent Medicines.. For every $100 of the value Currants and figs...... Leather, viz., boots, shoes, and leather manufac tures of all kinds.... Upper leather of all sorts, including hides and skins partially dressed therefor....... Meat, fresh, except beef or pork...... Poultry of all sorts, dead.. For every $100 of the value.. Anchors, grapnels, and anchor palms.. Cabels of hemp or other vegetable substance, or of iron or iron wire..... Cotton yarn... Cordage, tarred or untarred, whether fitted for rigging, or otherwise.. For every $100 of the value................. 1 50 60 60 25 25 -20 00 10 00 5 00 Iron, viz., in bars or bolts, pipes or tubes, sheet hoop iron, iron rigging, iron chains, and Machinery of all kinds, for mills, steamboats and Sail cloth of all kinds, canvas, sail twine, ready made sails and grummets.. Tar.. For every $100 of the value... All other goods, wares and merchandize, not otherwise charged with duty, and not enumerated in the table of exemptions... For every $100 of the value. TABLE OF EXEMPTIONS. Ashes, viz., pot ashes and pearl ashes. Asses and mules. 5 00 10 00 Baggage and apparel of passengers in use and not intend ed for sale. Barilla and soda ash. Beans. Bells, organs, and musical instruments for churches. Books or pamphlets not prohibited to be imported into the United Kingdom. Bristles and hairs to be used in the manufacture of brushes. Bullion, gold or silver. Burr stones. Coal. Cocoa. Coin Gold and silver coins, and British copper coins. Copper: Yellow metal, composition and zinc for ship sheathing, of a size forty-eight inches long by fourteen inches wide, and sheathing felt; copper, composition, and zinc bars or bolts, nails, spikes and clench rings for ship building. Copper, viz., in pigs or bricks, old or worn, or fit only to be remanufactured. |
