On all articles of food and drink for man, not otherwise enumerated, that is to say: Farinaceous substances, starch of corn.. Pickles, vinegar, sauces, condiments, and confectionery Yeast cake and baking powder, and all other articles of food or drink, or articles 1000 2 0.10 0000 2 6 4. 1665 9.733 2.4333 .6083 Rate of duty. United States. Sterling. equiva lent. £ s. d. On all articles of apparel and personal adornment, that is to say: Apparel and slops, for every £100 value. Cottons, viz., hosiery of cotton, or of cotton mixed with other material, for every £100 value Haberdashery and millinery, including embroidery and needlework (comprehending all minor articles used in the making up of apparel, or of mixed or undescribed materials, and not capable of being accurately allotted to the separate heads of cotton, linen, silk, or woolen manufactures), for every £100 value Hats, bonnets, and caps, whether of felt, cloth, straw, or any other material, for every £100 value.. Handkerchiefs, or shawls and ribbons of all kinds, unenumerated, for every £100 value... 25 0 0 121.6625 Woolen and worsted manufactures: Cloths of wool Cloths mixed with other material, and woolens unenumerated, for every £100 value Boots and shoes, whether of leather, canvas, rubber, or other material, for every £100 value Perfumery and perfumed waters of all descriptions, also perfumed soap, and | similar toilet requisites, on every £100 value Umbrellas and parasols, for every £100 value.. On all articles of hardware, cutlery, plated ware, jewelry, and fancy goods, manufactured wholly or partly of metal, that is to say: All articles not otherwise enumerated for use in arts, sciences, trades, or manufactures, or for domestic purposes, including implements, tools and appliances, utensils, stoves and accessories, and all articles used in the construction, equipment, adornment or furnishing of houses or other buildings and structures, or in the inclosing, dividing, equipment, adornment, or furnishing of gardens and pleasure grounds, save and except beams, girders, rafters, columus, staircases, floor plates, sheets and tiles for roofing, and roof or caves, gutters, and pots and crucibles for melting metal.. Chests, trunks, and boxes of metal.. Weights and scales and weighing machines Cages and coops for birds or other animals. Traps for catching vermin. Lamps, lanterns, and lamp ware.. Firearms, swords, daggers, and other offensive or defensive weapons. Forks and spoons of all descriptions and sizes, for every £100 value.. Gold and silver plate and other ware, plated and gilt ware, clocks and watches, bells and accessories and appliances therefor, jewelry, fancy articles, brica-brac, and other articles of "virtu" and articles for personal use and adornment, for every £100 value.. And on any part or parts of every one of the above-mentioned articles, for every | On carts, wagons, cars, and barrows, with or without springs, of all descrip And after these rates for any greater or less quantity of such goods respectively. 12 10 0 60.832 The undermentioned list of unenumerated goods are liable to ad valorem duty of, for every £100 value, £12 10s. Od. Cotton piece goods, counterpanes, table covers, pillowcases, sheets, toweling, blankets. India-rubber manufactures. Leather, unmanufactured. Metals, unwrought. Marble or alabaster, in the rough or squared for building purposes or monuments. Paper, note, wrapping, envelopes, and stationery generally. Paints. Picture frames of wood or ivory. Putty. Pitch. Ropes. Rosin. Sandpaper. Saddlery, including whips. Animal, alive, not enumerated, including poultry and other birds. Apparatus and appliances of all kinds for generating, storing, conducting, converting into power or light, and measuring electricity. Apparatus and appliances for generating and storing gas. Bags and sacks, made of flax, hemp, or jute. Bees, beehives, and all accessories for apiaries. Belting for machinery. Books, printed, bound, and unbound, pamphlets, newspapers, and printed matter, in all languages. Bridges of iron, steel, or wood, or combination thereof. Bullion and coins. Coal, coke, and patent fuel. Cotton seed, including meal and meal cake. Cotton wool. Fertilizers of all kinds, natural or artificial, including guano and other manures. Fresh fish. Implements, utensils, and tools for agriculture, including axes, billhooks, cutlasses, diggers, forks, grass knives, hoes, picks, shovels, and spades. Lime of all kinds. Locomotives, railway rolling stock and parts thereof, rails, railway ties, and all materials for railways and tramways. Lymph for vaccination. Machines for preparing fiber or for spinning cotton or wool and sewing machines. Machines for preparing for market coffee, kola, cocoa, and pimento. Malt dust. Mess plate and furniture, band instruments for the use of the army, navy, or militia on the certificate of the military and naval commanding officer. Mills, whether for grinding canes, paint, coffee, corn, or grain, or for sawing timbers or raising waters, and all parts of such mills. Oil cakes for feeding cattle. Pans for boiling sugar. Pipes for conveying fluids, including fire and other hose, but not including hollow columns for supporting any part of a building or any roof. Printing presses, types, rules, spaces, and all accessories for printing. Pumps for raising water. Printing paper. Rock salt. Shooks, tierce, puncheon, hogshead, barrel, and cask, and shooks for boxes used in packing native agricultural produce. Slates for roofing, school slates, and slate pencils. Specimens illustrative of natural history, mineralogy, and geology. Steam engines, boilers, and steam pipes and parts thereof, and prime motor engines of all kinds and parts thereof, and machines, machinery, and apparatus, whether stationary or portable, worked by power or by hand, for agriculture, irrigation, mining, the arts and industries of all kinds, and all necessary parts and appliances for the erection or repair thereof or for the communication of motive power thereto. Stills and all parts thereof. Tallow and animal grease, grease or slush. Tan bark of all kinds, whole or ground. Tow. Trees, plants, vines, and seeds, and grain of all kinds, not otherwise enumerated, for propagation or cultivation. 10388- -44 Free list and drawbacks of Jamaica. Tortoise shell and turtle shell. Wire of all kinds, coated or uncoated. Wire netting for fences, and iron standards and droppers for fences of wire, and hooks, staples, and like appliances for fastening the wires of fences. Wood hoop and truss hoops. Wood staves and headings. APPENDIX. The following are also exempt from duty: The packages or coverings in which any articles imported into the island are contained, being only the usual or proper packages or coverings, but not including the cans, tins, bottles, cases, boxes, or other receptacles or coverings immediately inclosing or containing any articles or substances liable to any duty or importation according to the value thereof, in which any such articles or substances are ordinarily or from the nature of such articles or substances necessarily put up, preserved, contained, packed, or kept until the same are required for consumption, together with the labels, coverings, or wrappers covering or attached to the same. Provisions and stores imported for the use of Her Majesty's army and navy and consigned by bill of lading to the officer at the head of Her Majesty's commissariat, the military storekeeper, or the naval commanding officer of this island, on the production of the bills of lading and certificate of such officer that they have been solely imported for use of the army or navy aforesaid. Provisions, wines, spirits, and malt liquors imported for the use of the naval staff and naval messes in this island, consigned by bills of lading to any naval officer or the president of a naval mess, on the production of the bills of lading and the certificate of the officer, such certificate being countersigned by the officer commanding the naval forces, that they have been solely imported for the use of such officer or naval mess, and on an undertaking that they shall not be sold in the island without special permission of the collector of customs, such permission to be given only on payment of the duty. Provisions and stores imported by the local government for the public service on the certificate of the revenue commissioner. All arms, ammunition appointments, and other public stores, and all uniform and musical instruments imported for the use of the militia [sec. 60, law 35, of 1879]. Articles of naval, military, and civil uniform for the personal use of the proprietor. All goods imported by the governor for the use of his household or for himself as governor. Articles imported for use in or for furnishing, decorating, or equipping the consulate of any foreign country, provided the country is named by proclamation as one to which law 13 of 1893 applies. DRAWBACKS. Goods, wares, and merchandise upon which ad valorem duty under this law or any previous law of this island shall have been paid, if duly exported within two years of their first importation, a drawback equal to the duty paid on first importation. On the exportation of the following goods, on which the duty under this law or any previous law shall have been paid, without such goods having been bonded, if exported within twelve months of the first importation, a drawback equal to the duty so paid. Flour, bread, or meal, not less than 10 barrels of each article. Lard or butter, not less than 10 firkins of each article. Candles, not less than 10 boxes. Soap, not less than 20 boxes, Ale, beer, or porter, not less than 5 hogsheads of each in bulk, nor less than 15 barrels of each if in bottles. Beef, pork, or pickled fish, not less than 10 barrels of each. Rice, not less than 5 tierces or 25 bags. Dried fish, not less than 1,000 pounds' weight. Tongues, not less than 10 barrels. Lumber, not less than 5,000 feet. Shingles, not less than 5,000. On the exportation of bread or biscuit, manufactured in this island, the duty paid on the flour consumed in making the same, but not to exceed the duty imposed on bread or biscuit imported. On the exportation of preserved fruits or ginger in quantities of not less than 20 pounds in weight-for every pound of preserved fruit, 1 penny, and for every pound of preserved ginger, 3 pence, on the person exporting the same producing a certificate from the manufacturer thereof duly declared to before a justice of the peace, or a chief officer of customs, setting forth that the said preserved ginger or fruit has been manufactured solely with sugar imported into this island and on which duty has been paid. Drawback is allowed on shipbuilding materials or accessories of any kind for shipbuilding (not being rope or cordage, or wire rope of any kind) which shall have been imported into the island and used in the construction, equipment, or repairs of vessels or boats of any kind, on presentation to the chief customs of the port of importation of a certificate to the effect that such materials and accessories have been used as aforesaid under the hand of the builder or repairer of such vessel or boat who used the same, together with a declaration from such builder or repairer that he believes such shipbuilding materials and accessories to have been imported into the island. Drawback of excise duty, after the rate of 68. upon every imperial gallon of the strength of proof as ascertained by Sykes's hydrometer, is allowed to the exporter when duty-paid rum is exported, provided twenty-four hours' notice of intention to ship be given to the local collector of taxes to enable him to make the necessary arrangements for testing the strength of the spirit and for its shipment under customs supervision. See section 45 of law 10 of 1878, as amended by law 12 of 1894, and regulations published in Gazette of 8th October, 1885. Drawback of excise duty paid on rum used in the manufacture of cordial is also allowed at the rate of 1s. 74d. for each gallon cordial exported, on its being proved to the officer of customs at the port of shipment that the cordial is of island manufacture and that such cordial contains not less than 20 per cent of rum distilled in the island. See section 46 of law 10 of 1878, as amended by law 12 of 1894. 7. ST. CHRISTOPHER-NEVIS. As directed in the Department's circular under date of the 29th ultimo, I have the honor to forward herewith the ordinances providing for the collection of import and export duties, together with the tariff, at the presidency of St. Christopher-Nevis, all customs regulations being therein included. Instead of a bounty of any kind being paid, export duties are collected on certain products, as will be seen by the accompanying export tariff. ST. CHRISTOPHER, August 13, 1897. LEWIS H. PERCIVAL, TARIFF ON IMPORTS. Additional duties.-By subsequent decree an additional duty of 10 per cent is assessed upon all goods mentioned in the following list, with the exception of alcoholic liquors, upon which the additional duty is 20 per cent ad valorem. Flour and wheat are subject to no additional duties. All other spirits.. do Wine, including all flavored or medicated wine. Per £100 value ($486.65) 0 5 0 4 0 4 4 0 4 2 720620 1.211 1.009 .9732 1.089 1.009 25 0 0 101.662 |
