And in all cases where such duties are imposed according to any specific quantity the same shall be deemed to apply in the same proportion to any greater or less quantity.

Irrespective of the foregoing duty on spirits there shall be levied and paid into the public treasury, on each and every cask or other package landed within these islands containing alcohol, arrack, brandy, cordial, gin, peppermint water, rum, shrub, or whisky, in bulk, on the landing thereof in these islands, the sum of 3 pence (6.08 cents), and on the spirits herein enumerated no drawback of the tax hereby imposed on the package shall be allowed.

On all goods imported except articles subject to specific duties and those enumerated in the following table of exemptions, and such books as under the act entitled "An act to regulate the importation of books and to protect the British author," are subject to an import duty of 15 per cent-5 per cent ad valorem.

FREE GOODS.

Animals and goods imported on account of the public of these islands by any public officer or committee being the property of the public or purchased at the public expense; baggage consisting of apparel and professional apparatus of passengers; books not reprints of British publications, bullion, coals, coin, electric cable, and electric-cable machinery and apparatus imported in these islands (by any company or person or persons under contract with Her Majesty's Government) with the view of establishing and maintaining telegraphic communications with places beyond the sea; horses and other beasts, and provisions and stores of every description imported for the use of Her Majesty's land and sea forces, being the property of Her Majesty, on satisfactory proof of their being the property of Her Majesty, and horses of military officers brought into these islands as a necessary part of their military equip ment, subject to all conditions, provisions, and regulations contained in any act passed or to be passed by the legislature of these islands, provided that no military officer during the whole term of his service in these islands shall be allowed to import free of import duty more horses than shall be shown by the certificate of the officer commanding Her Majesty's troops or other proper officer to be required by such officer importing such horses under Her Majesty's military regulations as a necessary part of his military equipment; ice; official supplies imported for the use of the consulates of any foreign countries which admit similar supplies for the use of Her Majesty's consulates free of duty; paintings; engravings; photographs and sculpture (whether monumental or otherwise); personal effects of inhabitants of these islands dying abroad and not intended for sale; specimens of natural history; trees; plants; bulbs and shrubs for planting (not subject to specific duty under the supply act or any other act).

Uniforms, naval and military; that is to say, the special dress of naval and military officers, indicating their rank and profession and by which they are distinguished from civilians, including the necessary arms, badges, decorations, and ornaments proper thereto, and imported by naval and military officers for their own personal

use.

Transmitted by Consul Heyl, of Hamilton. Money reductions made in the Bureau of Foreign Commerce.

Import tariff of Bermuda-Continued.

Vessels, dredgers, boats, machinery, tools, plant, and materials imported into these islands by any contractor or other person for surveying or improving any of the ship chanels under any contract or agreement with the government of these islands.

One-fifth or 20 per cent of all import duties payable at one and the same time, by one and the same importer or consignee, on any goods arriving by one and the same vessel, or payable by any person on any goods taken out of any bonded warehouse at one and the same time, shall be paid in lawful gold coin, provided that such duties amount to £5 or any multiple of that sum; but such gold payments shall not be required except on amounts of £5 or multiples thereof.

Personal property sold by auction (property sold under process of any court or under the order of any judge as such, or belonging to estates of deceased persons, or farm products of this colony only excepted) is subject to a duty of 21 per cent, less 24 per cent on such duty to auctioneers for collecting and paying the same.

Persons exporting goods are entitled on certain conditions to the whole of the duty paid on the importation thereof when the duty on the said goods amounts to £2. Drawbacks of duties are allowed for goods sold to and becoming the property of Her Majesty's Government.

SCHEDULES OF LIGHT TOLLS.

(a) On every vessel carrying Her Majesty's mails under any contract with the Imperial or colonial governments, 3 farthings per ton net register measurement (3.04 cents).

(b) On every vessel exclusively employed under any contract with Her Majesty's Government in laying, repairing, or maintaining any electric cable or on any service connected therewith, 3 farthings per ton net register measurement (3.04 cents).

(c) On every vessel calling at the islands for orders only or for coals and provisions for the ship's use only, and not taking on board or disharging any cargo, or landing or taking on board any passenger except when compelled to do so under any quarantine act, or the imperial merchant shipping act, or by reason of sickness on board, one half ponny per ton net register measurement (1.01 cents).

(d) On every steamer calling at these islands periodically and not less often than once a month, or belonging to lines of steamers calling here periodically and not less often than once a month, to land or take on board passengers and freight, twopence per ton net register measurement (4.05 cents).

(e) On all other vessels not exempted by law, 3 pence per ton net register measurement (6.08 cents).

The light tolls on any one vessel shall not on any arrival in these islands exceed £25 ($121.76).

Transports and storeships actually and wholly employed both on the voyage inward and on the voyage outward, without interruption, in Her Majesty's service, are exempted from this duty.

Ships and vessels under commission from any foreign government, state, or power recognized by the Queen's Government.

Ships and vessels exclusively employed en voyages of scientific research.

Private pleasure yachts and vessels exclusively employed on voyages of pleasure, and not being in any way concerned in trade or passenger traffic, are exempt from this duty on certain conditions.

RECEIVER-GENERAL'S OFFICE, June 30, 1897.

JAMES TUCKER,

Receiver-General.

5. GRENADA.

Import tariff.

An additional duty of 10 per cent of the duties set forth in the following list is assessed:

Gin or rum, per proof gallon, according to Sykes's hydrometer, and so on in proportion for each degree of strength greater or less than the strength of proof.

Brandy or whisky, or any other kind of imported spirits or strong waters, except perfumed or methylated spirits, per proof gallon according to Sykes's hydrometer, and so on in proportion for each degree of strength greater or less than the strength of proof. Sweetened bitters, liqueurs, and cordials..

Sugar:

Refined and crystals

Muscovado

Tallow..

Pitch pine, white, yellow, spruce, and all other descriptions of lumber, except spars.

Shingles

All other articles which are not exempt from duty

ARTICLES FREE OF DUTY.

100 pounds..
Pound

. 1217

.1217

100 pounds.

.4866

Gallon

1.2166

Coin, bullion, diamonds, fresh fruit and vegetables, manures, straw, ice, fresh fish, coal, printed books, newspapers, etc., plants, works of art not imported for sale, tombstones and grave railings, old furniture not intended for sale, personal baggage and apparel, professional apparatus, tools or implements of trade of passengers arriving, articles for Her Majesty's service or for the colonial service, articles for the use of places of worship, articles for official use of foreign consuls, fire extinguishing apparatus, machinery and implements for waterworks, and all machinery or appliances considered by the governor in council to be useful for the development of local manufactures or products, packages in which goods are imported, race horses and horses and other animals and appliances imported by circus companies, if exported within six months, patterns and samples of no intrinsic value, surgical instruments and appliances, poultry and eggs, raw cotton and cotton seed.

IMPORTS INTO GRENADA PROHIBITED.

Indecent or obscene prints, paintings, books, cards, lithographic or other engravings, or other indecent or obscene articles.

6. JAMAICA.

[Tariff Law, 1898.]

Be it enacted by the governor and legislative council of Jamaica as follows: 1. On and after the coming into operation of this law, there shall be raised, levied, collected, and paid unto Her Majesty, her heirs and successors, for the use of the government of this island, upon the several articles imported into this island and enumerated in the first and second schedules to this law, the several duties therein set forth in lieu of the duties now payable on the said articles respectively, or in lieu of exemption from duty, as the case may be.

2. The articles and things enumerated in the third schedule to this law shall, after the coming into operation of this law, be admitted into the island free of duty in lieu of the articles and things heretofore admitted free of duty under the provisions of law 11 of 1867, "A law for laying a duty on imports, exports, and the tonnage of vessels," and law 26 of 1890, law 1 of 1892, and law 34 of 1896, amending the same, which last-mentioned articles or things shall no longer be admitted free of duty. 3. The following shall be exempt from duty, viz:

Provisions and stores imported by the local government for the public service, and stores, tools, and materials for the Kingston general commissioners, the Spanish Town waterworks commissioners, or for any parochial board, on the certificate of the revenue commissioner.

4. Whenever any local merchant or trader shall have supplied any goods, wares, or merchandise to the local government for the public service, or to the Kingston general commissioners, the Spanish Town waterworks commissioners, or to any parochial board for any public or parochial service, the purchaser, on production of a certificate from the revenue commissioner, shall be entitled to a refund of the duty proved to have been paid on the first importation of such goods: Provided, They have been imported within the limit of time specified in section 6 of law 11 of 1867 and section 107 of law 18 of 1877, as the limit within which drawbacks may be claimed on goods exported.

5. After the passing of this law drawbacks of duty shall be allowed, under regulations approved by the governor in privy council, and subject to the provisions of the several acts or laws for the time being in force with reference to drawbacks, on the exportation of the following, namely:

Any materials or things which are not grown or produced in this island, and have been imported in and duly paid import duty in this island, and used in the construction, manufacture, or equipment of any vehicle, machine, or appliances, or for putting up and exporting any of the produce of this island in a manufactured or partly manufactured or preserved form, or in the course of making any tins, boxes, packages, or cases for such purpose.

No application for a drawback under this law shall be made or entertained wher the original value of the materials or things used for the manufacture or equipment or the putting up of any such vehicle, machinery, appliance, or produce shall be less than £2.

6. This law shall come into operation as from and after the date of the governor's assent thereto, and shall continue in operation until the 30th day of April, 1899.