648. Nickel.

649. Oakum.

650. Oils, viz. :-Cocoanut and palm, in their natural state; carbolic or heavy oil; olive oil, n.e.s., for manufacturing

and mechanical purposes, and oil of roses, including ottar or attar of roses.

651. Oil cake and oil cake meal, cotton seed cake and cotton seed meal, and palm nut cake and meal.

652. Osiers.

653. Ores of metal of all kinds.

654. Oxalic acid.

655. Oysters, seed and breeding, imported for the purpose of being planted in Canadian waters.

656. Paintings, in oil or water colours, by artists of well-known merit, or copies of the old masters by such artists.

657. Paintings, in oil or water colours, the production of Canadian artists, under regulations to be made by the controller of customs.

658. Palm leaf, unmanufactured.

659. Philosophical instruments and apparatus-that is to say, such as are not manufactured in Canada, when imported for use in universities, colleges, schools and scientific societies.

660. Phosphorus.

661. Pictorial illustrations of insects, &c., when imported for the use of colleges and schools, scientific and literary societies.

662. Pitch (pine), and pine tar in packages of not less than fifteen gallons.

663. Plaits, chip, manilla, cotton, mohair, straw, Tuscan and

grass.

664. Platinum sheets and wire; and retorts, pans, condensers, tubing and pipe made of platinum, when imported by manufacturers of sulphuric acid for use in their works in the manufacture or concentration of sulphuric acid. 665. Plumbago crucibles. 666. Potash, chlorate of, in crystals, when imported for manufacturing purposes only; potash, muriate and bi-chromate of, crude, caustic potash, and red and yellow prussiate of potash; also ashes, pot and pearl, in packages of not less than twenty-five pounds weight.

667. Precious stones, in the rough.

668. Prunella.

669. Pumice and pumice stone, ground or unground.

670. Quicksilver.

671. Quills in their natural state or unplumed.

672. Quinine, salts of.

673. Rags of cotton, linen, jute, hemp and woollen, paper waste clippings, and waste of any kind except mineral

waste.

674. Red liquor, a crude acetate of aluminium prepared from pyroligneous acid, for dyeing and calico printing.

675. Rennet, raw or prepared.

676. Resin or rosin in packages of not less than one hundred pounds, and rosin oil.

677. Ribs of brass, iron or steel, runners, rings, caps, notches, ferrules, mounts and sticks or canes in the rough, or not further manufactured than cut into lengths suitable for umbrella, parasol or sunshade sticks, when imported by manufacturers of umbrellas, parasols and sunshades for use in their factories in the manufacture of umbrellas, parasols and sunshades only.

678. Roots, medicinal, viz. :- Alkanet, crude, crushed or ground, aconite, calumba, gentian, ginseng, jalap, ipecacuanha, iris, orris root, liquorice, sarsaparilla, squills, taraxacum, rhubarb, and valerian, unground. 679. Rubber, crude, caoutchouc or india-rubber, unmanufactured; hard rubber in sheets, but not further manufactured, and recovered rubber and rubber substitute. 680. Saddle jiggers, stirrups and saddle-trees of all kinds. 681. Saffron, saffron cake, safflower, and extract of. 682. Salt, imported from the United Kingdom or any British possession, or imported for the use of the sea or gulf fisheries.

683. Saltpetre.

684, Sand.

685. Sausage skins or casings, not cleaned.

686. Scrap iron and scrap steel, old and fit only to be remanufactured, being part of or recovered from any vessel wrecked in waters subject to the jurisdiction of Canada.

687. Seedling stock for grafting, viz. :-Plums, pear, peach and other fruit trees.

688. Seeds, viz. :-Annato, beet, carrot, flax, turnip, mangold and mustard, and aromatic seeds which are not edible and are in a crude state, and not advanced in value or condition by grinding or refining, or by any other process of manufacture, viz.: Anise, anise star, caraway, cardamom, coriander, cumin, fennel and fenugreek. 689. Beans, viz.:-Tonquin, vanilla and nux vomica, crude only, locust beans and locust bean meal, and cocoa beans, not roasted, crushed or ground.

690. Shells, tortoise and mother-of-pearl, and other, unmanufactured.

691. Shoe buttons, papier maché; metal glove fasteners, eyelet hooks and eyelets.

692. Silex or crystallized quartz.

693. Silk, raw or as reeled from the cocoon, not being doubled, twisted or advanced in manufacture in any way; silk cocoons and silk waste.

694. Silver, German silver and nickel silver, rolled or in sheets. 695. Skins of birds, and skins of animals not natives of Canada, for taxidermic purposes, not further manufactured than prepared for preservation. 282

696.

696. Soda, sulphate of, crude, known as salt cake, barilla or soda ash, caustic soda; silicate of soda in crystals or in solution; bichromate of soda, nitrate of soda or cubic nitre, sal soda, sulphide of sodium, nitrite of soda, arseniate, binarseniate, chloride, chlorate, bisulphite and stannate of soda.

697. Spelter, in blocks and pigs.

698. Spurs and stilts, used in the manufacture of earthenware. 699. Steel bowls for cream separators.

700. Steel for the manufacture of files, when imported by file manufacturers for use in their factories.

701. Steel of number twenty gauge and thinner, but not thinner than number thirty gauge, to be used in the manufacture of corset steels, clock springs and shoe shanks; and flat wire of steel of number sixteen gauge or thinner, to be used in the manufacture of crinoline or corset wire and dress stays, when imported by the manufacturers of such articles for use in their own factories. 702. Steel, rolled rods of, under half an inch in diameter or under half an inch square, when imported by knob or lock manufacturers or cutlers, for use exclusively by such manufacturers in their own factories.

703. Steel rails weighing not less than forty-five pounds per lineal yard for use in railway tracks; but this item shall not extend to rails for use in the tracks of railways used or intended for private purposes only, nor shall it extend to rails which are not used or intended to be used in connection with the business of common carrying of either goods or passengers, nor shall this item extend to rails for use in the tracks of street railways or tramways.

704. Steel for saws and straw cutters, cut to shape, but not further manufactured.

705. Steel valued at two and one-half cents per pound and upwards, for use in the manufacture of skates.

706. Steel of number twelve gauge and thinner, but not thinner than number thirty gauge, when imported by manufacturers of buckle clasps and ice-creepers, to be used in the manufacture of such articles only in their own factories.

707. Stereotypes, electrotypes and celluloids of books, and bases and matrices and copper shells for the same, whether composed wholly or in part of metal or celluloid. 708. Sugar, n.e.s., not above number sixteen Dutch standard in colour, sugar drainings, or pumpings drained in transit, melado or concentrated melado, tank bottoms and sugar concrete.

709. Sulphate of iron (copperas); and sulphate of copper (blue

vitriol).

710. Sulphur and brimstone, crude, or in roll or flour.

711. Tagging metal, plain, japanned or coated, in coils, not over one and a half inch in width, when imported by manufacturers of shoe and corset laces for use in their factories.

712. Tails, undressed.

713. Tartar emetic and gray tartar; cream of tartar in crystals and argal or argols.

714. Tea and green coffee imported direct from the country of growth and production.

This item shall include tea and coffee purchased in bond in any country where tea and coffee are subject to customs duty, provided there is satisfactory proof that the tea or coffee so purchased in bond is such as might be entered for home consumption in the country where the same is purchased.

715. Teasels.

716. Tin crystals, tin strip waste, and tin in blocks, pigs, bars and sheets and tin plates, tin foil and tea lead.

717. Tobacco, unmanufactured, for excise purposes, under conditions of The Inland Revenue Act.

718. Treenails.

719. Trees, n.e.s.

720. Turpentine, raw or crude.

721. Turtles.

722. Ultramarine blue, dry or in pulp.

723. Vaccine and ivory vaccine points.

724. Varnish, black and bright for ships' use.

725. Verdigris, or sub-acetate of copper, dry.

726. Whalebone, unmanufactured.

727. Whiting or whitening, gilder's whiting and Paris

white.

728. Wire rigging for ships and vessels.

729. Wire, crucible cast steel.

730. Wire of iron or steel of number thirteen and number fourteen gauge, flattened and corrugated, used in connection with the machine known as the wire grip and champion nailing machine for the manufacture of boots, shoes and leather belting, when imported by manufacturers of such articles to be used for these purposes only in their own factories.

731. Wool and the hair of the camel, alpaca, goat and other like animals, not further prepared than washed, n.e.s.; and noils, being the short wool which falls from the combs in worsted factories.

732. Mohair yarns.

733. Wool or worsted yarns, when genapped, dyed or finished and imported by manufacturers of braids, cords, tassels and fringes to be used in the manufacture of such articles only in their own factories.

734. Logs and round unmanufactured timber, not specially enumerated or provided for in this Act.

735. Firewood, handle bolts, heading bolts, stave bolts and shingle bolts, hop poles, fence posts, railroad ties, ship timber and ship planking, not specially provided for in this Act.

736. Timber hewn or sawed, and timber used for spars and in building wharfs.

737. Timber squared or sided.

738. Creosoted lumber.

739. Sawed boards, plank, deals, and other lumber, undressed or dressed on one side only.

740. Pine clapboards.

741. Spruce clapboards.

742. Hubs for wheels, posts, last blocks, wagon blocks, oar blocks, gun blocks, heading, and all like blocks or sticks, rough hewn or sawed only.

743. Laths.

744. Pickets and palings.

745. Staves of wood of all kinds; wood unmanufactured. 746. Bamboos, unmanufactured, and bamboo reeds, not further manufactured than cut into suitable lengths for walking sticks or canes, or for sticks for umbrellas, parasols or sunshades.

747 Cane and rattans, not manufactured.

748. Corkwood, or cork bark, unmanufactured.

749. Lumber and timber planks and boards of amaranth, cocoboral, boxwood, cherry, chestnut, walnut, gumwood, mahogany, pitch pine, rosewood, sandal-wood, sycamore, Spanish cedar, oak, hickory, whitewood, African teak, black heart ebony, lignum vitæ, red cedar, redwood, satin-wood and white ash, when not otherwise manufactured than rough sawn or split or creosoted, vulcanized or treated by any other preserving process; the wood of the persimmon and dogwood trees, hickory billets, and hickory lumber sawn to shape for spokes of wheels, but not further manufactured; hickory spokes rough turned, not tenoned, mitred, throated, faced, sized, cut to length, round tenoned or polished. 750. Yellow metal, in bolts, bars and for sheathing. 751. Zinc, in blocks, pigs and sheets, and zinc seamless drawn tubing.

752. Zinc, salts of.

753. Brass cups, being rough blanks, for the manufacture of paper shells or cartridges, when imported by manufacturers of brass and paper shells and cartridges, for use in their own factories.

754. Brass, iron or steel rolled, round wire rods under threeeighths of an inch in diameter, and rolled copper rods one inch or under in diameter, when imported by wire manufacturers for use in making wire in their own factories.

755. Calcareous tufa.