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Imported by land or sea-Continued.

Articles.

Rate of duty.

Hats, &c.-Continued.

Boys', youths', and men's hats, with a calico or other foundation or
frame, and covered with felt, plush, silk, merino, velvet, or other
material (unless otherwise specified, on and after 4th September,
1879.)

Hats known as dress hats (on and after 4th September, 1879)
Boys' and youths' felt hats in sizes up to and including 6 (on and
after 4th September, 1879).

Men's felt hats and women's untrimmed felt hats of any size, and
pith hats (on and after 4th September, 1879).

Hops

Ink, printing, colored

Jewelry (except cameos and precious stones unset), viz:

Rings of gold, finished or unfinished, but without cameos or precious

stones set therein.

All other jewelry of gold, unfinished, mounted, or in parts, but without cameos or precious stones set therein, not otherwise specified. Chains of gold, unfinished (except machine-made chains for fringes)... All other jewelry, whether manufactured wholly or in part, not otherwise enumerated.

Jute piece goods:

Not exceeding 3 feet in width

Exceeding 3 feet in width

Lead:

Sheet and piping.

Lithofracteur..

Live stock:

Cows, oxen, heifers, bulls, steers, calves over six months old (ex-
cept working bullocks in teams.)

Horses, mares, geldings, colts, and fillies not in saddle or harness...
Sheep, whether rams, ewes, wethers, or lambs....
Pigs

Malt.

Matches and vestas:

Wooden matches

For every gross of boxes containing in each box 100 matches or
under.

308. per dozen.

488. per dozen.

88. per dozen.

158. per dozen.
6d. per pound.
Do.

48. per dwt. troy.

38. per dwt. troy.

18. per dwt. troy.
20 per cent. ad valorem.

d. per yard.
d. per yard.

28. 6d. per cwt.
4d. per pound.

58. each.

Do.

6d. each.

28. each.
38. per bushel.

6d.

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And so on per gross of boxes for each additional 100 vestas or part 18. additional.
thereof.

Iron (except for trunks and grindery)
Horseshoe

Oatmeal

Oils:

Mineral, refined, of which the point of ignition is above 80° Fahr.,
Colza and olive, in bulk.

Including castor or cod liver when refined or for medicinal pur-
poses, in bottles of a quart or less than a quart.

Onions.

Opium, including all goods, wares, and merchandise mixed or saturated with opium, or with any preparation or solution thereof, or steeped therein, respectively.

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Note, letter, writing, fancy, and blotting, with cut edges.....
Uncut-blotting, surface, drawing, and other papers (except print-
ing and writing, in original wrappers and uncut edges, as it leaves
the mill, paper hangings, cardboard and millboard).
Bags

Pearl and Scotch barley

Pickles.

38. per cwt.

128. per cwt.

38. per 100 pounds.

6d. per gallon.

Quarts, 28. per dozen: pints,
18. per dozen; half-pints
and smaller sizes, 6d. per
dozen.

208. per ton.
208. per pound.

28. per 100 pounds.

40s. per ton.
808. per ton.

2d. per pound.
48. per cwt.

108. per cwt.

58. per 100 pounds.
Quarts, 28. 9d. per dozen;
pints, 18. 9d. per dozen;
half-pints and smaller
sizes, 18. per dozen.

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Sporting (except fine powder imported in packages containing in bulk not less than 25 pounds weight each).

Blasting

Provisions including vegetables-salted, dried, or preserved in brine (except fish not otherwise enumerated).

Rice..

Saddle-trees:

Riding

Harness..

Salt (except rock salt).

Shot.

Snuff.

Soda crystal

Spirits or strong waters of any strength not exceeding the strength of proof by Sykes' hydrometer, and so in proportion for any greater strength than the strength of proof.

Spirits, cordials, liquors, or strong waters, sweetened or mixed with any article so that the degree of strength cannot be ascertained by Sykes' hydrometer (including all alcohol diluted or undiluted with water or other menstrum, and containing in solution any essence, essential oil, ether, or other flavoring or other substance, whether of natural or artificial origin).

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Hardware, undressed (except undressed logs of any length of the size of 9 inches square or larger).

Laths

Shingles.

Palings..

Rough spokes and felloes (except hickory) and sawed pickets Tobacco (except sheepwash, including tobacco soaked on the landing thereof from the importing ship, or on delivery from the warehouse, in turpentine, oil, or other fluid, in the presence of some officer of cus. toms, so as to render it unfit and useless for human consumption). Manufactured.

Unmanufactured

Twine (except sewing or seaming of hemp, cotton, or flax)......
Umbrellas, parasols, and sunshades:

Parasols and sunshades (plain) up to 18 inches in length of ribs, in-
cluding covers made up wholly or in part of cotton, woolen, or
other material, not otherwise specified.

Umbrellas over 18 inches, fancy parasols or sunshades under 181 inches in length of ribs, including covers made up wholly or in part of cotton, woolen, or other material, not otherwise specified. Umbrellas over 18 inches in length of ribs, of silk or silk mixtures, and parasols and sunshades of all sizes of similar materials, including covers made up wholly or in part.

Varnish, including lithographic...

Vinegar, not being acetic acid or crude vinegar, aromatic, or raspberry.
Window sashes

Wine:

Sparkling
Other..

Woolpacks

Articles of apparel, whether wholly or partly made up (except hosiery): Aprons, breeches, coats, capes, cloaks, costumes, collars, cuffs, sleeves, and sets, crinolines, camisoles, dresses, furs made up, frocks, fronts, infants' hoods and hats, infants swathes and bibs, jackets, knickerbocker suits or portions of suits, leggings, mantles, muslin, and net scarfs, night dresses, pants, pelisses, petticoats, pinafores, rutiles, robes, shirts of all kinds, skirts, stays, shawls, trousers, tunics, vests, wristbands, men's, women's, and children's underclothing, ties, scarfs, neckerchiefs, and all articles used for the like purpose.

408. per ton.

128. per gross.

25 per cent ad valorem.
88. per ounce, troy.
28. per ounce, troy.
108. per ton.

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Imported by land or sea-Continued.

Articles.

Articles of artificial human hair manufactured, viz: Head dresses, hair
plaits, hair-plait slems, side pads, chignons.

Bonnets (except straw, chip, willow, tape, and braid, untrimmed).
Brushware (except artists' brushes)

Caps

Copperware, not otherwise enumerated

Frilling and ruffling...

Furniture, including second-hand furniture (see exemption list)
Boilers (land and marine)

Machinery, not otherwise enumerated (except machinery for carding.
spinning, weaving, and finishing the manufacture of fibrous material,
and cards for such machinery, sewing and printing machines and
presses, machinery used in the manufacture of paper and for felting,
including wire-cloth and felts, and machines for telegraphic purposes,
and engines of which gas is the direct motive power).
Manufactures of metals (except steel cranks and tires in the rough, and
patent roller bushes for block making) as under, viz: Air gratings;
ash pans; axle blocks; axle boxes; barrow wheels; bedsteads; bells;
bench screws; bill files; blacksmiths' tongs; blank nuts; boathooks;
boilers and furnaces, copper; bolts and nuts, iron; bolt ends, iron,
bolt rings; bottle jacks, lifting; braces, wrought-iron; branch pipes.
copper and brass; brass cocks, valves, and whistles; brass mountings
and fittings; brazed copper pipes; brazed wrought iron pipes; cake
rollers; camp ovens and three-leg pots; cast-iron of all sorts, molded;
cast-iron cylinders; cast-steel drills; cisterns, wrought-iron; coal
scoops and scuttles; condensers for gasworks, salt water, and steam
engines; contractors' forgings; cork drawers, wire and steel; crow-
bars; crucibles, black lead; dampers and frames; distilling apparatus;
door knockers; door porters; door scrapers; drain grates and frames;
drain grating; dumb bells; eccentrics for buggies; engine castings;
engineers' forgings; fenders; fire dogs; fire guards; fittings for
pumps, engines, and machinery; flower stands; forge backs; furnace
doors and pumps; furnace pans, galvanized; galvanized and black
spouting and guttering; galvanized buckets and tubs; garden reels;
garden rollers; garden seats; gasaliers and chandeliers; all kinds of
finished work for gas fittings; gas stoves; gas tongs; girders, iron;
grates; gridirons; grindstone spindles; gun metal, steam engine fit-
tings, molded; gutters and piping; hammers; napping, quartz, and
spalling; hasps and staples; hat and coat hooks, cast-iron; hat stands;
hay rakes: hinges, T; holdfasts; hook-and-eye hinges; horse-power
gear; horse rakes; horseshoes; hydraulic mains; iron brackets; iron
kettle ears; ironwork for wagons, carriages, carts, and buggies;
japanned and lacquered ware: kettles and preserving pans, copper
and brass; kitchen ranges; ladles; lamp posts; leadenware; letters
and figures, wrought-iron or steel; levers, forged; links, connecting
or split; lifts, warehouse; manger rings; mangles; marine engine
cranks and pillars; maul rings; meat hooks; monkeys for pile driving;
ornamental gratings; oven doors and frames; painted and brass cases
for engines; pepper, malt, bean, and oat mills; picks and mattocks;
pipes, wrought-iron (except welded); plyers; portable forges; pully
blocks; pumps; quarry mauls and picks; quoits; railway chairs;
range cocks; rings and starts; rivets, iron; rods, connecting; sack
trucks; safes and boxes, iron; sash weights; shafting, bright wrought-
iron; sluice valves, iron; soldering irons; springs and scrolls, cart,
carriage, and buggy; stands, iron; stationary or portable engines, or
parts of them; stench traps; tinned ware and ironware, stamped; tin-
ware; troughs; truck wheels; tue irons, cast and water; union joints;
washers, black and galvanized; wedges; wheelbarrows, wrought-iron;
wheels, wrought-iron; winches; wire netting; wirework; zincware,
including perforated zinc.

Mats

Medicines, patent or called patent, not containing spirits, being medici nal preparations or compositions recommended to the public as proprie tary medicines, or prepared according to some private formula or secret art, as remedies or specifics for any disease or diseases or affections whatever affecting the human or animal body, or being subject to a stamp duty in the country from whence they are exported. Musical instruments (Including second-hand), being pianofortes, organs, and all parts thereof, and harmoniums, including pianoforte actions made up (except action-work in separate pieces, including rails and keys).

Rate of duty.

35 per cent ad valorem.

Do.

Do.

Do.

Do.

Do.

Do.

Do.

Do.

Do.

Do.

Do.

Do.

Plaitings of all kinds......

Paper and cardboard boxes (not containing goods ordinarily imported therein).

Do.

Do.

Do.

Ruchings

Saddles and harness, leatherware or articles made up of leather, or any manufacture of which leather is the most valuable part, including whips of any description, and trunks and portmanteaus.

Do.

Do.

Wickerware..

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Woodenware, including bellows, picture frames, and wooden hames, turuery (except billiard balls in the rough); staves, shaped or dressed. and casks, and finished timber not otherwise enumerated (except artists' materials, engravers' boxwood, shafts and poles in the rough, ash oars, gilt moldings and beadings used in the manufacture of picture frames of wood or other materials, but not ornamental composition moldings in the white, not gilt).

Agricultural implements (see exemption list)..

Blacking.....

Brownware and tiles

Carpeting and druggeting..

Clocks

Fireworks..

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25 per cent. ad valorem.

20 per cent. ad valorem. Do.

Do.

Do.

Do.

Do.

Do.

Do.

Do.

Do.

Ground coal and charcoal (see exemption list)

Hosiery (except of cotton, linen, and elastic silk stockings for surgical

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Patent and colored fancy leathers..

All other leathers (except crust or rough-tanned hog-skins, calf and goat and sumac-tanned sheep).

Cut into shapes, including elastic-side uppers and Wellington legs, clogs and pattens.

Manufactured stationery, including account-books, printed checks, billheads, and other printed or ruled paper, blotting pads, sketch-blocks, manifold writers, albums, and all kinds of jewel, dressing, and writing cases (excepting pens, pen-holders, pencils, percil-cases, and slates). Marble and stone, wrought (except slate slabs not wholly manufactured, lithographic stones, and stones for milling and grinding purposes). Matting of all kinds.

Oilcloths and other floor cloths.

Oilmen's stores (except essential oils and essences not containing alco-
hol), packed in bottles, jars, canisters, or vessels not exceeding one
reputed quart in size.

Plated and mixed metal ware (except door-handles, locks, shaft-tips,
stump and finger joints, and slot irons used in carriage building, har-
ness mountings and plated hames).
Silks:

All manufactures containing silk (except pongees, hatters' silk plush,
umbrella silk, silk for flour dressing, silk, fags, oil silk, fringes,
tassels, and gimp for furniture, reps, damasks, and other material
for covering furniture).

Silks in the piece known as pongees

Tents and tarpaulins..........

Washing, baking, and Seidlitz powders..

Watches

Woolen blankets or blanketing, rugs and rugging.

Woolen piece goods, being vestings, trouserings, coatings, and shirtings, containing wool; broadcloths, witneys, naps, and flannels.

All dress piece goods containing wool.

Aërated or mineral waters

Combs.....

Gold and silver leaf

Grease, anti-friction..

Oilmen's stores not otherwise enumerated (except isinglass, uncut)

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Perfumery

Do.

Seeds, canary..

Springs, sofa, chair, and other furniture.

Do.

Types, brass, type-holders, ornamental rolls and line fillets, for bookbinders.

Do.

EXPORTED BY LAND AND SEA.

Timber, known as redgum (on and after September 1, 1880).
Scrap iron (on and after November 15, 1877)..

10s. per 100 sup. ft.
£3 per ton.

ARTICLES EXEMPT FROM DUTY.

The undermentioned articles shall be exempt from duties of customs on importation into Victoria by land or sea, namely: All minor articles of mixed or undescribed materials used in the making up of apparel, or of boots and shoes, or of hats, or of saddlery, or of umbrellas, or of parasols, or of sunshades, and all surgical instruments or appliances, provided that such minor articles or surgical instru ments or appliances are enumerated in any order of the commissioner, and published in the Government

Gazette; all packages, second-hand, in which ships' stores have been imported; all packages in which goods are ordinarily imported, not otherwise enumerated; ships' fittings; passengers' baggage, being cabin furniture and personal luggage; and second-hand furniture accompanying any passenger which has been in such passenger's own use, up to fifty pounds in value, and which is not imported for sale; ground animal charcoal; all carriages and other vehicles used in the conveyance of passengers or goods across the frontier which have been registered with the officers of customs nearest the place where such carriage or other vehicle may ply or pass, and in such manner as the commissioner may by any order from time to time approve; works of art; fresh olives and candle nuts; and, from the thirtieth day of July, one thousand eight hundred and seventy-nine, until the thirtieth day of June, one thousand eight hundred and eighty, inclusive, agricultural instruments known as reapers and binders. PETER LALOR, Commissioner of Trade and Customs.

DEPARTMENT OF TRADE AND CUSTOMS,

December 18, 1879.

NEW ZEALAND.

NEW ZEALAND TARIFF.

REPORT BY CONSUL GRIFFIN, OF AUCKLAND.

I have the honor to report that an act of Parliament was passed (see copy inclosed) on the 24th of last September making material alterations in the customs and excise duties of New Zealand. The new law went into effect on the 1st of October, 1881. Hitherto the custom duties of the colony have been imposed chiefly with a view of raising a revenue rather than for the purpose of encouraging home manufactures and industries, but it appears from the changes recently made that the Government is now very favorably inclined toward the policy of protection. For instance, heretofore bacon and hams were admitted free, but now a duty of 2 pence (4 cents) per pound is charged upon them. It is thought that this tax will drive American hams and bacon from the market. The New Zealand hams and bacon are of fair quality, but they do not begin to compare in excellence and flavor with those from the United States. Indeed, American pork is so much liked here that some time will elapse before New Zealand merchants will cease to import it. The hogs raised in the provinces of Canterbury and Otago are corn fed, which, of course, improves the quality of New Zealand pork, but the art of curing hams and bacon is not yet fully understood in this colony. The best New Zealand hams that have come under my observation were cured by I. T. Green and I. Gilmor & Co. Their wholesale price is from 64d. to 74d. (13 to 15 cents) per pound. This is fully 8 cents per pound lower than the American hams.

Jams and jellies.-An extra duty of 13 pence (3 cents) per pound has been levied on jams, jellies, and marmalade. It is believed that this was done to encourage fruit-growing and the manufacture of jams and jellies. Maize.-Maize is also heavily taxed; the duty charged on that article now is 9 pence (18 cents) per 100 pounds, equal to about 10 cents per bushel. This tax is hailed with great satisfaction by the settlers of Opotiki and the east coast, and some argue that the duty should be doubled and trebled, so as to place importers at a still greater disadvan tage.

Fancy and scented soaps.-Amongst the articles which appear to be strongly protected are fancy and scented soaps. The duty on them was formerly 15 per cent. ad valorem, but it has been raised to 25 per cent. ad valorem. Several firms have been engaged for many years in manufacturing toilet soaps, notably M. Bardsley & Son and McLeod Brothers,

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