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And for every bubble below 28 in
number, by the bubble, an addi-
tional 6 cents, per gallon,
Rum, or other distilled Spirituous
Liquors, imported into this Island
not exceeding the strength of
proof by Syke's hydrometer, and
so in proportion for any greater
strength than the strength of
proof, and landed at the Ports of
Charlottetown, Georgetown, Sum-

cts. $ cts. $ cts.

00.00 0.06 0.00

merside and Souris, per gallon, 00.00 0.40 2.50 Rum, or other distilled Spirituous Liquors imported into this Island at any other ports, for every gallon thereof, of any strength under and not exceeding the strength of proof, 28 by the bubble, And for every bubble below 28 in number, by the bubble, an additional 4 cents, per gallon,

Lemon Syrup, Shrub, Santa and
Gingerette, per gallon,

00.00 0.40 2.50

00.00 0.04

00.0

00.00 0.17

2.50

Tinctures, per gallon,

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Spirituous Liquors, on all manufactured or distilled in this Island, per gallon,

00.000.16 00.0

On all Goods, Wares and Merchandize, not above enumerated, except as hereinafter mentioned and excepted, saving and excepting all exemptions reserved and contained in and by the Sixth Section of this Act,

11.090.0

1.000.00 2,50

Table of exemptions.

III. All articles in the following list imported from any country or colony whatsoever (save and except such as are exempted under the Sixth clause of this Act) shall be liable to an ad-valorem duty of two and one-half per centum on each one hundred dollars of current money of this Island value per invoice.

Ashes-namely, pot ashes, pearl ashes, and soda ashes.

Barrels and half barrels of all kinds.

Books, printed, of all kinds, not prohibited to
be imported into the United Kingdom.
Maps, Charts, and Globes.

Bricks

Broom-Corn and Bark.

Coal.

Dyewoods of all kinds (ground and unground.)
Engines (Fire.)

Flax.

Fish of all kinds, and products of fish, and all other creatures living in the water.

Furs, Skins and Tails (undressed.)

Grinding Stones, hewn (wrought and unwrought.)

Hemp and Tow (unmanufactured.)

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Ores and Metals of all kinds.

Printing Paper, Royal and Demy, in use for

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Seeds.

Slate.

Stone or Marble, sawn or in its crude or unwrought state.

Burr or Limestone.

Stock, live of all kinds, for breeding purposes.
Seines, Nets, Lines and Twines.

Fishing Hooks, and Jig Moulds, for the use of
the fisheries.

Staves.

Tallow.

Teazels.

Lumber and Timber of all kinds, round, hewn and sawed (unmanufactured.)

Firewood.

Wool.

TABLE OF EXEMPTIONS.

IV. All articles in the following table imported from any country or colony whatsoever, shall be exempt from duty, to wit:

All articles imported by the Lieutenant Gov
ernor for his own use.
Baggage, apparel, household effects, working
tools and implements used and in the use of
persons or families arriving in this Island, if
used abroad by them and not intended for
any other person or persons, or for sale.
Flour, (wheat) Rye, Corn and Cornmeal, im-
ported from any country or colony whatso-

ever.

Organs, Bells, Heating Furnaces, imported expressly for any Church, Chapel, or Sacred Edifice, and intended to be placed therein. Ordnance and Commissariat Stores or war munitions of any kind, or military baggage or clothing brought into this Island for the use of Her Majesty's Army or Navy.

C

Table of m emptions.

Ships, rig

&c., how re

Military Clothing and Accoutrements for the use of Her Majesty's Volunteer Corps.in this Island shall in no case be liable to duty. Blocks, Rigging and Sails, which may have been used to take new vessels from this Island to a market for sale, if such blocks, rigging and sails shall be returned forthwith after the sale of the vessel, direct to this Island by the exporter thereof, and shall have previously paid, and shall have been charged with the duties by law imposed thereon, on the first importation thereof into this Island. All articles required for the construction of any Railways now under contract, or which may or shall be contracted for, by or with the Government, together with all locomotives, rolling stock, machinery, and all other articles of whatsoever nature and kind required for the completion thereof, and which shall be imported by the contractor or contractors thereof, for the construction of the same.

V. On the re-importation of any sails, rigging, anchors ging, blocks, cables or anchors, which may have imported. been used in taking vessels to market, the person re-importing the same shall make oath before a Collecter of Impost that such articles are the identical sails, rigging, blocks, cables or anchors, as were so previously exported in any such vessel in manner aforesaid.

Colonial

VI. The several articles hereinafter enumereciprocity. rated, being the growth or production of the Dominion of Canada or of Newfoundland shall be exempt from the duties hereby imposed upon them, and shall be admitted into this Island free of duty, when imported direct from the said Provinces or either of them, provided the same shall not pass through or be imported from any country not reciprocat

ing with this Island, as long as the said articles are admitted into the Dominion of Canada and Newfoundland, or either of them, free of duty, namely -Grain and bread- Articles free stuffs of all kinds, vegetables, fruits, seeds, of duty. hay and straw, animals, salted and fresh meats, butter, cheese, lard, tallow, hides, horns, wool, fish, undressed skins and furs of all kinds, ores of all kinds, iron, in pigs and blooms, copper, lead in pigs, grinding stones and all kinds of stones, earth, coal, lime, ochres, gypsum, ground and unground rock salt, wood, timber and lumber of all kinds, firewood, ashes, fish oil — namely, train oil, spermaceti oil, head matter and blubber fins and skins, the produce of fish or creatures living in the water, poultry, eggs, pitch, tar, turpentine, rice, broom corn and bark, dye stuffs, flax, hemp and tow (unmanufactured) unmanufactured tobacco, rags, and cotton wool.

VII. If any person, by force, violence or otherwise, assault, resist, molest, oppose, hinder or obstruct any officer or other person in the execution of his duties, or any of the powers by the one hundred and twelfth section of the said recited Act of the thirty-fourth Victoria, Chapter one, intituled "An Act for raising a Revenue," conferred or imposed upon him, he shall forfeit and pay to Her Majesty a fine not exceeding two hundred dollars, to be paid into the Treasury of this Island for the use of Her Majesty's Government thereof.

Penalty on persons asopposing offi

saulting or

cers of reve

nue.

in the 34th

VIII. All and every the powers and authori- Enactments ties, provisions, rules, regulations, directions, Vic. cap. 1, penalties, forfeitures, clauses, matters and to apply to things in the said recited Act of the thirty- of duties unfourth Victoria, Chapter one, shall severally der this Act. and respectively be duly observed, practised

the Collector

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