per pound. Extract of coffee, or substitutes subscription sale and the distribution of therefor, formerly five cents per pound, are books by means of agents through the reduced to three. Chicory, which was three towns, villages, and rural portions of the and four cents a pound, whether green or dry, becomes three cents per pound. Tea, a duty of 10 per cent when not imported direct. Cocoa paste and chocolate, which bore a duty of five cents per pound when sweetened, have been placed in the same list, and made four cents per pound. Sir RICHARD CARTWRIGHT. Do I un country. The book duty heretofore has been an ad valorem duty, and that has been complained of on the ground of principle. After considering the matter carefully, the decision has been arrived to change the duty, and to make it a pound duty rather than an ad valorem. At first sight that might seem to defeat the object of those who seek derstand that there is now a duty on coffee relief for the reading public who take scien of all sorts ? Mr. FOSTER. There is a duty of ten cents on coffee when it is green, when it is not imported direct. When it is imported direct, there is no duty upon it. The same with reference to tea. Cocoa nuts remain at the same duty as before. If I understand Mr. MILLS (Bothwell.) the hon. gentleman, coffee that will be imported from Florida will come in free if it was grown in Florida; but if the coffee was imported from Cuba to the United States it will pay ten per cent ? tific, philosophical, and educational works, covers or more lightly put together than books of the other class. But the test shows book, bound, which sells at $3, its weight that is not so. If you take a subscription will probably be four pounds. Under an ad valorem duty of 15 per cent, as at present, the duty would be 45 cents. It is proposed Mr. FOSTER. It must be imported direct to make the duty a pound duty, 6 cents per from growth and production. Desiccated pound. The duty on such a book would be cocoa nut, which, when sweetened, bore eight 24 cents, instead of 45 cents. If you come cents per pound, has been reduced to four down to current and light literature, large cents per pound. A little change has been quantities of which are sent into this counmade in ginger and spices of all kinds, form- try, and which have not expensive bindings, erly they were 12% per cent, and now they and whose price is almost nominal, such a have been made fifteen per cent; but when book coming here would weigh half a pound ground, the same duty of 25 per cent has or three-quarters of a pound, and the inbeen retained. Nutmegs and mace remain voice price would be but a few cents per at the same duty. That disposes of the pound. The ad valorem duty is almost agricultural class of products, treated under nothing; the pound duty will be considerthe tariff. I now come to the third class, able. Another point arises, and that is this, which consists of books and papers. On this that in the distribution of books in the question of books, leaving aside for a mo- country the post office is largely availed of, ment that of papers, there has been a good and great difficulty arises from ad valorem deal of writing, a good deal of speaking, and duties in the post office customs distribution. a great many demands have been formulated It involves the appraisement of each book at from different interests, from the reading the place where it is delivered. The pound public, from that portion of the reading duty is much easier; the officer has simply public which may be called the studying to put the book in the scale and weigh it. public, who want scientific, philosophic and educational works which are not printed in be made fractional-3 cents for the half Sir RICHARD CARTWRIGHT. Will it this country, and which, for evident reasons, pound? cannot at the present time be economically produced in the country. Colleges and libraries have also made a strong plea dur- question of principle I think is this, that the Broadly stated, the ing several years for the admission of books pound duty does not tax the genius, the for their libraries free of duty, and also spirit, the thought in the book; it taxes for the admission of books for courses the paper, binding, and the articles enterof study in the different classes. ing into its production. It is a better proThen, again, there is the aspect of the tective duty to those articles and to the printers of the country towards the book printer as regards that class of book which publishing interest to be considered. The it is possible to produce here. The duty book publishing interest in Canada does not will be 6 cents per pound for books, instead occupy the position that it did many years of an ad valorem duty of 15 per cent. Britago. The large book houses which were ish copyright, reprints of, will have in adthen scattered in almost every considerable dition to 6 cents per pound, a duty of 121⁄2 city, doing business in their special way, per cent, which is the amount we collect have largely gone out of the business, and it in payment of the copyright and transmit. has taken other channels of distribution, most widely among which is that of the Mr. FOSTER. Yes. Mr. EDGAR. Is this ad valorem ? Mr. FOSTER. They are kept as at pre Mr. FOSTER. Yes. But there is a clause attached, which is as follows: This duty sent. shall continue until 27th March, 1895, and thereafter the rate shall be 6 cents per Mr. FOSTER. Books for the deaf, dumb, and blind are admitted free. A friend sugpound, it being the intention of the Gov- gests that this is a concession to the Opposi ernment not to continue to collect this amount, but to try and have the matter adjusted by that time in a better and more satisfactory way. Advertising pamphlets and all that class of matter, which had an ad valorem duty of 20 per cent and 6 cents per pound, are retained at the same rate of duty. This item is a large revenue producer, and has been left unchanged. Sir RICHARD CARTWRIGHT. Does the change from ad valorem to specific make any difference in the receipts ? Mr. FOSTER. It is very difficult to calculate that. If you take the returns on an ad valorem basis you have not the weight but simply the value; but testing different prices of books as we have done, it may be fairly assumed that what is lost on one side is gained on the other, and that the reduction on the whole will not amount to a very large sum. Bank notes, bonds, bills of exchange, and the like have been kept dutiable at 35 per cent; labels 15 cents per pound and 25 per cent, this item being also a large revenue producer. Maps and charts are 20 per cent. Painting, prints, and engravings remain as before, 20 per cent. Playing-cards will be 6 cents per pack; printed music 10 cents per pound. The question of wall paper has been settled by dropping the specific duties and imposing an ad valorem duty of 35 per cent all round. Paper sacks and bags, which were 35 per cent, have been made 25 per cent. Mill-board remains the same as before, 10 per cent. Tar red paper will be 20 per cent. Mr. EDGAR. What will be the duty on ordinary paper? tion. Sir RICHARD CARTWRIGHT. It is a concession, Mr. Speaker, got by the Opposition from the predecessor of the hon. gentleman, and I should say, wrung out of the Ministry by the Opposition. Mr. FOSTER. I hope the Opposition have used them. Coming next to chemicals, oils and paints. The vinegar duty has been kept the same as before. There is an excise upon the manufacture of vinegar in the country, all of which is carried on under the Inland Revenue, and it is proposed to make the excise duty larger and to get an additional revenue of some thousands of dollars therefrom. The protection upon vinegar is a large protection, but it is almost impossible to make it other than it is and keep vinegar from being made wholesale from acetic acid and other ingredients of a deleterious and unhealthy kind. So that that problem has been solved by keeping the vinegar at the old duty, and by raising an additional amount of revenue from the manufacture of it in the shape of excise. Sir RICHARD CARTWRIGHT. much? How Mr. FOSTER. The additional income will be probably about $30,000. Acid, acetic and pyroligneous of any strength for the purpose of manufactures which bore a duty of 25 cents per gallon and 20 per cent, has been reduced to 25 per cent. Acid, muriatic and nitric has been reduced from 25 per cent to 20 per cent. Sulphuric acid which bore a duty of five-tenths of a cent per pound has been reduced to four-tenths; sulphuric ether is the same duty, viz., 5 cents per pound. Mr. FOSTER. Acid phosphate has been reduced from 3 It remains at the same duty as at present, namely, 25 per cent. It cents to 2 cents per pound. Liquorice paste and liquorice root, which has a duty of 2 is desirable I think to state in this connection with respect to books on the free list- and 3 cents a pound, have been made ad and I am stating it briefly and from memory valorem 20 per cent, a considerable reduc-that these include Bibles, psalm-books, tion; all medicinal preparations and patent prayer-books, and hymn-books, instead of medicines have been kept at the same rate : being charged 5 per cent; books for uni- 50 per cent for liquids and 25 per cent for versity, college, and libraries of that kind, others. Cod liver oil, medicated, is kept at Essential oils, books for public and incorporated mechanics' the old rate, 20 per cent. libraries are also made free to the extent of largely used in manufacturing soaps of the two copies to each institution. Books found better kind, in fact all perfumed soaps, rein the regular curriculum of colleges, uni- duced from 20 per cent to 10 per cent. Poversities, and academies, being of a kind mades are kept at the same rate. Perfumery, not printed or reprinted in Canada, are including toilet preparations, have been kept allowed free for those purposes. at the same rate, namely, 30 per cent. Vaprinted in any language foreign to this rious representations have been made in Parliament and out of Parliament, looking to country, that is in any language except French and English, are admitted free, and the reduction of duty upon illuminating oil. some other concessions are made, which, After having carefully thought over the subject with a view to do whatever was reasonthough important, have escaped my memory.able for the general consuming public, and Mr. SOMERVILLE. How about monthly with a very strong unwillingness to destroy magazines ? Books an industry which has existed from Con federation up, and existed always under the protection of the Government; an industry which is local I admit, but which is peculiar in its nature in that, in the locality in which it exists it is widely distributed and becomes a living, each well, to the family, the small holder that owns the land upon which the well is worked. A year or more ago, very large prices were paid for oil, whether they were Canadian oils or American oils. That was not the fault of the producer at Petrolia. At the very time the Canadian oils were selling from 25 cents to 45 cents per gallon in Canada, they were being sold in bulk at Petrolia for 9 and 11 cents per gallon. It was pointed out to the producers last year that it was necessary for them to take measures by which oil should be reduced in price to the consuming public, and with an expenditure of commendable energy, and an expenditure, I am sure, of a large amount of money, they have perfected arrangements by which to-day, instead of the prices which I have quoted, oil is being distributed now from Calgary to Cape Breton, and sold at no place at a cost greater than 25 cents per gallon, and coming down to a cost of 10 and 121⁄2 cents per gallon. The duty of 7 1-5 cents per gallon is a large duty, but it is a duty which is not availed of by the producers and sellers of the oil. On the other hand, from those who use American oil a very large revenue, some $400,000, is received which it is difficult for the Government to sacrifice without replacing it in some other way. The amount of oil which is used by each family is not surprisingly large in quantity, and is not surprisingly great in its value. Sir RICHARD CARTWRIGHT. What do you compute the total consumption at both home and imported ? Mr. FOSTER. The division is about twothirds to one-third; one-third of the market is supplied by the United States illuminating oil, and two-thirds of the market is supplied by the home product. I will give you the figures later on. Under these circumstances, the Government has come to the conclusion not to lower the duty upon illuminating oils this year. Some changes have been made. however, with reference to the distribution, and arrangements will be made by the Inland Revenue by which this oil can be delivered and stored in tanks in any city or in any village, and by which it can be distributed without many of the vexations and additions to the expenses which exist. Mr. MILLS (Bothwell). Are the means of carriage to be interfered with? has been reduced to 20 cents, giving in that method of bringing in the oil by barrels, a reduction of 20 cents on each barrel. In crude oils and gas oil and fuel oil, for fuel and manufacturing purposes, a reduction has been made of one-half of the present duty, and in lubricating oil the limit upon which that duty is placed has been reduced from 30 cents per gallon to 25 cents per gallon; and all above 25 cents per gallon in value goes into the class for lubricating oils, which bears a common duty of 25 per cent. Linseed oil or flaxseed oil, which bears a duty of 14 cents per pound and which is the raw material for a great variety of industries, has been lowered, and instead of that duty which I have mentioned, an ad valorem duty of 20 per cent has been placed upon it. which is a very considerable reduction. Lard oil, neat's-foot oils, and sesame seed oils remain at the same rate of 20 per cent. Olive oil prepared for salad purposes, has been increased from 20 to 30 per cent. Olive oil in bulk for manufacturing purposes has been placed on the free list, used, as it is coming to be now, very largely in the manufacture of the better kinds of soap and in various other articles, and in the preparation of sardines and the putting up of fish. Vaseline is to have a duty of 35 per cent instead of the old duty of 6 cents and 4 cents per pound. Blacking, shoe and shoemakers' ink is reduced from 30 per cent to 25 per cent. Ink for writing has been reduced from 25 to 20 per cent. Blueing has been reduced from 30 to 25 per cent. white and red lead, orange, mineral and Dry zinc white, 5 per cent; ochres, raw siennas and the various foundations for paints have cent. Oxides, ochres and ochrey earth, raw been reduced from 30 per cent to 20 per siennas and colours, have been reduced from 30 per cent to 20 per cent. Paints and colours which bore a 30 per cent duty, and in another class, 5 cents a pound and 25 per cent duty, have been reduced all round to an even 25 per cent. Paints and colours, ground in spirits, are kept at the same duty which is the spirit duty of $1 a gallon, but scarcely anything is done in that line, no importation now taking place. Turpentine which is a basis for different manufacturing processes has been reduced from 10 per cent to 5 per cent. Varnishes, lacquers, japans and the like which bore a duty of 20 cents and 25 per cent, have been reducel to 20 cents a gailon and 20 per cent. Paris green is kept at the same duty, namely, 10 per cent. Putty has been reduced from 25 to 15 per cent. Coming to the class of earths, earthenware. glassware and stoneware: brick for building remains at 20 per cent. There were Mr. FOSTER. Do you mean in transport two schedules, one of China and porcelain by rail? Mr. MILLS (Bothwell). Or by water. Mr. FOSTER. The law in that respect will remain the same as it is to-day. How ever, the duty on barrels in which oil is brought in is at present 49 cents, and that ware, and one of earthenware. The duty on china and porcelain was less than the duty on earthenware, and there were occasions for disputes arising at custom-houses. The two are thrown into one, and the common duty of 30 per cent is put upon them. Earthenware and stoneware, demijohns or jugs, REVISED EDITION. churns or crocks are reduced from 3 cents to 2 cents a gallon of holding capacity. Drain pipes and tiles are kept at the old rate. On glass the duties have not been interfered with in the main, except that small wares of glass, small bottles and the like, which bore 5 cents a dozen and 30 per cent, have all been placed in the general class bearing 30 per cent ad valorem. Insulators of all kinds and lamps, including arc and incandesecent lamps, lamp chimneys, side-lights and headlights, shades, globes, and all that kind of articles, which bore 5 cents a dozen and 30 per cent, and some few 25 per cent, have been placed under the common duty of 30 per cent, a reduction on the whole. Mr. FOSTER. That covers all kinds of electric fixtures and all kinds of lamps, sidelights, shades and globes, whether for oil, electric light or gas. Outside of what I have mentioned, the only change in the general glass duty has been to reduce the duty somewhat on plate glass, which comes in panes of not less than 12 feet square, the duty being reduced from 6 to 4 cents per square foot. The duty on the other glasses remains at the same figure, that schedule having been very carefully gone over two or three years ago and arranged very satisfactorily, I think, both to the importer and to the revenue. On spectacles and eye-glasses the duty is 30 per cent, as before, and upon the frames or parts thereof, 20 per cent. Show-cases, which bore a mixed duty of $2 each and 35 per cent, have been placed at 35 per cent. Magic lanterns and slides therefor, philosophical, photographic, mathematical and optical instruments, 25 per cent. Cement, which ran through five schedules, has been placed in one, and the uniform duty of 40 cents per barrel put upon it. Plaster of Paris, in the rough and when calcined or manufactured, bears 15 per cent and 20 per cent respectively. Flagstones, granite and the rough stones generally, have an ad valorem duty of 20 per cent, and the finished article 30 per cent. Marble in the rough, that is, sawn in slabs, but not otherwise manufactured, has a duty of 20 per cent, and the finished article bears a duty of 30 per cent. Slate and manufactures of slate roofing slates, slate-pencils, school or writing slates, the latter of which bore a complex and absurdly high duty, have been placed at the uniform duty of 20 per cent. Mr. MILLS (Bothwell). Surely, nothing was absurd in the National Policy. Mr. FOSTER. The story is told that at The story is told that at one time slate was charged at so much per square foot, and the way adopted to get at the duty on slate-pencils was to find out the number of slate-pencils that would lie in a square foot and to calculate the amount of the duty from that. I state that by way of information to the hon. gentlemen when they come to frame their tariff. Leather, manufactures of, and rubber form the next class. On fur skins, 15 per cent, as at present. On fur caps, hats and the like, 25 per cent, as at present. Leather-board and leatheroid and boot and shoe-counters, 20 per cent. Leather and skins not otherwise provided for, when tanned, belting leather, sole leather, upper leather, including dongola, cordovan, lamb, sheep and calf, bear પે. uniform duty of 15 per cent. This is a slight reduction. Sole leather, rough or undressed, is the same as before, 10 per cent. On japanned, patent or enamelled leather, a uniform duty of 222 per cent. Skins for morocco leather, tanned, but not further manufacGlove leathers are, as tured, 15 per cent. before, at 10 per cent. All manufactures of leather, not elsewhere specified, are left at 25 per cent. Belting of leather or other material, is reduced from 25 to 20 per cent. Harness and saddlery of every description is placed at 30 per cent. Whips, which were 50 cents per dozen and 30 per cent ad valorem, have been put at 35 per cent ad valorem. Boots and shoes are kept at 25 per cent. India-rubber boots and shoes, with tops or uppers of cloth or of material other than rubber, which bore 35 per cent, are put at 30 per cent. India-rubber boots and shoes and manufactures of India-rubber keep the same duty of 25 per cent. India-rubber clothing, surfaced and otherwise, which bore a compound duty, is put at 35 per cent. Rubber belting, hose, packing and mats, which bore a compound duty of 5 cents per pound and 15 per cent, is put at 322 per cent ad valorem. I now come to the class of metals and manufactures of, including, as the article of prime importance, iron. Upon this a great deal of attention and careful consideration has been bestowed. On the one hand, the duties upon iron have been and are relatively high. On the other hand, there is the patent fact that unless there be a sufficient inducement in the way of protection or bounty given for the manufacture of iron, it will be impossible in this country, as it has been found impossible in all other countries, ever to rise from the production of raw ores, which abound in this country, to the independent and self-contained manufacture of the larger portion of the iron needed for the consumption of the country. That problem has been solved in part before by the fixing of a duty of $4 per ton upon pig iron, and grading the duties on puddled and bar iron in proportion, the present duty being $13 per ton, upon which to build up the manufacture of iron in the country. Scrap, iron is made, was, however, when these which is a raw material, out of which bar duties were arranged in 1887, left at the import duty of $2. has been simply this: Instead of the bar The consequence of that iron of the country being made from puddled bars, the product from pig iron, and the latter from the iron ores of the coun try, no bar iron is at present made in the A re country from puddled bars. All that is ton, reducing it from $13 to $10. duction will be made also in puddled bar That is on the net ton. Mr. FOSTER. Yes; the net ton is always understood in our duties. That gives to pig iron a protection of $6 per ton. It is not proposed to disturb that duty. The difficulty, however, which has occurred from the introduction of scrap, and the practical making of all the bar iron of the country from scrap, had to be met, and the proposal of the Government is to make the scrap duties, from to-day until the end of the year, $3 instead of $2, and after the 1st of January, 1895, $4 per ton. cerns go on for five years? Mr. FOSTER. They go on five years from this date. Mr. CHARLTON. How will it be in the date? case of one starting four years from this Mr. FOSTER. It will have the five years bounty in the same way. Mr. PATERSON (Brant). cern, but not the others? That one con Mr. FOSTER. Not the others. The object of a bounty, in every case, is to induce the investment of capital into the making of iron from the ore into the pig or puddled iron. It is in the general interests that these industries shall be distributed in different parts of the country, so as to overcome, to a large extent, the heavy cost of distribution, consequent on our geographical extent. Mr. MILLS (Bothwell). The hon. gentle for five years. Mr. FOSTER. As any law ties the hands of Parliament. Any law which is enacted ties the hands of Parliament to that extent. The present Bounty Act ties the hands of Parliament just as much and no more than the one now proposed will do. Sir RICHARD CARTWRIGHT. What is the loss of revenue you expect for these proceedings, bounty included? Mr. FOSTER. I may mention that although in the first years of the bounty no very great progress was made, there has been in the last three years great progress in the manufacture of iron, and last year the manufacture of pig iron in this country, upon which the bounty was paid, amounted to 48,000 tons. This year, up to March, the |