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PROHIBITIONS.

The following beverages are prohibited as being noxious to public health: Cognac, whisky, rum, geneva, and other alcoholic beverages, natural or artificial, containing more than 30 grams of poisonous principles (aldehydes, ethers of the fatty series, furfurol, superior alcohol, acetic acid, etc.) per 1,000 grams of alcohol at 100 or 1 gram 50 centigrams per 1,000 grams of alcohol at 50°.

PAYMENT OF DUTIES.

On the import duties 10 per cent shall be collected in gold, national currency, or in pounds sterling, at the rate of exchange of 27 pence per milreis.

BRITISH GUIANA.

AN ORDINANCE TO FIX A TARIFF OF DUTIES ON GOODS IMPORTED INTO THIS

COLONY.

Be it enacted by the governor of British Guiana, with the advice and consent of the combined court thereof, as follows:

1. This ordinance may be cited as the customs duties ordinance, 1897.

2. There shall be raised, levied, collected, and paid, for the public use of this colony, the several duties set forth in the first schedule to this ordinance upon all goods, wares, and merchandise enumerated in the said schedule which shall be imported into this colony, or taken out of bond for consumption in this colony.

3. There shall be raised, levied, collected, and paid for the public use of this colony, upon all goods, wares, and merchandise not numerated in the first schedule to this ordinance, and not hereinafter exempted from payment of duty, which shall be imported into this colony, or taken out of bond for consumption in this colony, an ad valorem duty at the rate of 10 per cent, or $ 0 upon every $100 of the value of such goods, wares, and merchandise at their respective places of shipment.

4. The goods, wares, and merchandise enumerated in the second schedule to this ordinance which shall be imported into this colony, or taken out of bond for consumption in this colony, shall be exempt from the payment of duty.

5. Goods not prohibited to be imported into or used in the colony, composed of any article liable to duty as a part or ingredient thereof, shall be chargeable with the full duty payable on such article, or, if composed of more than one article liable to duty, then with the full duty payable on the article charged with the highest rate of duty: Provided, That this section shall not apply in the case of any arti- . cle being a compound of or containing opium, other than crude opium, and specially imported for medicinal purposes only.

6. No liquor containing more than 42 per cent of proof spirit as verified by Sykes's hydrometer shall be deemed wine, and no liquor containing more than 20 per cent of proof spirits as verified by Sykes's hydrometer shall be deemed malt liquor. All liquor containing more than 42 per cent of proof spirit verified as aforesaid and all liquor other than wine containing more than 20 per cent of proof spirit verified as aforesaid shall be deemed spirits.

7. The provisions of the customs ordinance, 1884, which relate to the warehouseing of goods shall not be applicable to gunpowder imported into this colony; and the duty on all such gunpowder shall be paid immediately on importation.

7a. If the importer fails to pay such duty immediately, the consignee or agent of the vessel in which the gunpowder was imported may pay the duty and recover the amount thereof, together with the cost of storage and all other costs properly incurred, from the importer, in any court of competent jurisdiction.

8. For the purpose of encouraging the trade of this colony with other countries, persons exporting goods, wares, and merchandise on which duties have been paid under and by virtue of this or any other ordinance shall be entitled to a drawback of duties on such goods, wares, and merchandise at and after the rates and amounts levied and paid on such goods, wares, and merchandise; and the manner of claiming such drawback shall be subject to the provisions of the customs ordinance, 1884, and any other ordinance that may be hereafter passed by the governor, with the advice and consent of the court of policy, for the regulation of drawbacks: Provided, That no such drawback shall be allowed on any opium, bhang, or ganje, spirits of any kind, wine, or gunpowder: Provided, also, That drawback shall only be allowed as regards animals in such cases as may have been or may be provided for by regula tions from time to time made by the comptroller of customs with the approval of the

1 Corrected to June, 1899.

governor in council: Provided, also, That no drawback shall be allowed on any goods exported after the expiration of twelve months from the date of the importation thereof, or on any goods which in the opinion of the governor in council have been exported with a view to their reimportation.

9. It shall be lawful for the comptroller of the customs to permit hard bread and crackers made in this colony from duty-paid flour to be exported under drawback, subject to such regulations in that behalf as may have been or may be from time to time made by the comptroller of customs with the approval of the governor in

council.

10. Every person who contracts with Her Majesty's Government for the service of any of Her Majesty's regular troops stationed in this colony, or of any of Her Majesty's ships arriving at this colony, shall be entitled to receive back the amount of duty paid on materials or supplies furnished under such contract for the service of such troops or ships: Provided, That due proof is made of the payment of such duties, and that the nature and quantities of the materials or supplies furnished under such contract are duly certified by the officer commanding such troops or ship.

11. (Persons to whom duties to be paid.)

12. (Power to take promissory notes in payment of duties in certain cases.) 13. (Recovery of duties.)

14. (Mode of collection of duties of customs.)

15. (Saving of operation of ordinances relating to duties of customs.)

16. (Effect of obligation to pay duties of customs.)

17. This ordinance shall come into force on the publication thereof, and shall continne in force until and inclusive of the 31st day of March, 1899, unless otherwise enacted by the combined court.

On March 13, 1899, Consul Moulton informed the Department of State that a surtax of 16 per cent has been added to the following duties, save the duties on beef, pork, flour, corn meal, ghee, oleomargarine, lard, rice, bread and crackers, spirits and strong waters, and leaf tobacco, which remain as they are in the schedules:

SCHEDULE I.-Table of specific duties of customs.

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Beefadmitted by the comptroller of customs as salted or pickled Barrel of 200 pounds..

1.00

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Patent fuel, and coke, loose

Cocoa, raw

Cocoanut fiber.

dandelion, and taraxacum (raw).

Collodion

Confectionery, including sweetened preserves..

Buckets and pails of all kinds

Bulls, cows with or without calves, heifers, steers, and oxen
Butter made from milk or cream

Candles:

Adamantine, hydraulic press composition, spermaceti,
wax. or any other than simple tallow.
Tallow.

14 Cards, playing..

Cartridges, filled, for guns and rifles..

Cement..

Cheese

Chloral hydrate

Chloroform.

Chocolate and cocoa, prepared otherwise than as confectionery

21 Cigars and cigarettes.

100 pounds.
1.000.
Pound.

Dozen

.50

1.00

. 01

25

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Coffee, and all imitations of and substitutes for it, chicory, .....do

30 Cordage, including gasketing..

Corks, cut.

32 Corn or maize, crushed feed and ground feed.

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SCHEDULE I.-Table of specific duties of customs—Continued.

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Hair..

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Head
Pound

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61 Hams, and all other dried or smoked meats, including sau .....do sages other than in tins.

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Hay and chaff.

63

Hogs and pigs of every description

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Iron

66

Wood

Horses:

67

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Lard, compound or watered.

72

Lumber, dressed on one or both sides, or grooved and tongued, 1,000 feet B. M. or grooved or tongued.

73 Lumber, of all other kinds.....

Malt liquor:

.....do

In wood

Gallon.

75

In bottle

76

In bottle

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Dozen reputed quarts.
Dozen reputed pints..
Case........

.40

3.75

Fresh

Pound.

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Preserved, in tins

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80 Medicinal preparations made from or containing spirits (ex. Liquid gallon..

83 Muskets, rifles, guns, and fowling pieces

Pound..
Head

50

01

10.00

Each

006

Pound..

84

Oleomargarine and butterine substances.

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1 Spruce and white pine lumber not grooved, tongued, or dressed, to be subject to a deduction of 5 per cent for splits.

SCHEDULE I.-Table of specific duties of customs-Continued.

No.

87 Opium, extract of.

88

89

Articles.

Oils (other than gasoline or crude petroleum, when admitted with the sanction of the comptroller of customs) which give off an inflammable vapor at a temperature of less than 85 F., as ascertained by the test established in England by the petroleum act, 1879.

Crude petroleum (when admitted with the sanction of the comptroller of customs).

90 Crude petroleum, all other, including castor oil and gasoline, when admitted with the sanction of the comptroller of cus toms (essential, medicinal, and perfumed oils excepted).

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or 2 hogsheads, or 3 barrels.

105

Shot

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110 Spices, betelnut, pepper, and all seeds, except garden seeds.. Spirits and strong waters:

...do

.04

111

3.50

Coarse, in bulk..

103 Shingles, of all kinds.

104 Shooks, per pack or packs containing shooks, for 1 puncheon

112

113

For every gallon computed at Sykes's hydrometer proof Gallon............
of spirits of every description (except perfumed spirits)
including naphtha or methylic alcohol purified so as to
be potable, and mixtures and preparations containing
spirits.

Perfumed

Not over proof, computed as above
Over proof, computed as above....

Where a person importing sweetened spirits, liqueurs,
bitters, and cordials or other preparations containing
spirits in bottle has entered the same in such a manner
as to indicate that the strength is not to be tested.
114 Spirits naphtha, methylic alcohol, methylated spirits, meth-
ylated ether, and methylated chloroform, passed by the
comptroller of customs as being not potable.
115 Starch, of all kinds, including cornstarch...

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pounds.

121 Tapioca.

122 Tar

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Containing less than 10 pounds of moisture in every
100 pounds weight thereof.

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If in packages containing less than 800 pounds

126

Containing 10 pounds or more of moisture in every .....do

.60

100 pounds weight thereof.

127

Containing less than 10 pounds of moisture in every

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100 pounds weight thereof.

128

Manufactured (eigars, cigarettes, and snuff excepted).

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129 Tobacco pipes (clay)

130 Tongues, pickled, dried, or smoked

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Dnty on tobacco, to be paid on the weight being certified, either by a sworn weigher and gauger or otherwise to the satisfaction of the comptroller of customs.

No.

SCHEDULE I.-Table of specific duties of customs-Continued.

Articles.

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134 135

Not containing spirits..

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Containing any quantity of spirits methylated so as not
to be potable.

Varnish and polish, containing any quantity of spirits of any other kind, to pay duty as mixtures or preparations containing spirits.

The article known as international composition or Rahtjen's composition, and any other article which, in the opinion of the comptroller of customs, is of a similar kind, to be regarded as varnish and polish containing spirits. Vegetables, pre erved, in tins..

Vinegar, and substitutes for vinegar:

Containing less than 10 per cent of acetic acid....
Containing 10 per cent and more of acetic acid, and acetic
acid.

136

137

138

139

Wax:

140

141

142

Waters, aerated or mineral.

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Pound

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143

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144

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145

In bottle

Dozen reputed pints..

. 60

146

In wood

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And at these rates upon any greater or less quantity of such goods, wares, and merchandise respectively.

SCHEDULE II.-Table of exemptions from duty.

150. Animals, alive; to include only cattle, which are proved to the satisfaction of the comptroller of customs, to be imported for breeding purposes, mongooses or ichneumons, and poultry.

151. Animal charcoal.

152. Articles imported for the use of the pilot service of the colony,

153. Articles passed by the customs authorities as the personal baggage of passengers arriving in the colony from abroad.

154. Articles passed by the comptroller of customs, subject to the sanction of the governor, as imported for the official use of the consulate of any foreign country or place: Provided, That a similar privilege in respect of similar articles is accorded by the laws and customs of such foreign country or place to Her Majesty's consulate therein.

155. Broken stones and road metal of every description.

156. Bullion and coin.

156a. Chemicals and other substances to purify water. 157. Cotton seeds.

158. Fire engines.

159. Fresh fish and turtle.

160. Fruits, vegetables, and ground provisions not preserved and not enumerated in the table of spe cific duties of customs.

161. Goods, stores, arms, and ammunition imported by order of the governor of the colony.

162. Horses, baggage, and furniture of officers in Her Majesty's naval or military service. 163. Ice.

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Machinery and implements intended for waterworks, tanks, and lamp posts, with their appurte nances, paving and curb stones, and draining pipes, and such other machinery, iron work, or goods as may be approved by the governor in council imported by the mayor and town council of Georgetown or of New Amsterdam exclusively for their own use.

Machinery imported for the drainage of land or for use in mining operations, or in the manufae ture or preparation of the produce of raw materials, or in the manufacture or preparation of manures, whether imported for sale or on private account.

Machinery for sawmills, foundries, and factories of whatever kind.

Machinery for steamboats and barges, and plates, angles, and other materials and appliances for the construction of steamboats and barges.

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