TARIFF. 71 



The Tariff Act passed by the United States Congress 

 October 3, 1913, provides that raw skins shall be admitted 

 duty free, but that "furs dressed on the skin, not advanced 

 further than dyeing, shall be taxed 30 per centum ad val- 

 orem ; plates and mats of dog and goat skins, 10 per centum 

 ad valorem ; manufactures of furs, further advanced than 

 dressing and dyeing, when prepared for use as material, 

 joined or sewed together, including plates, linings, and 

 crosses, except plates and mats of dog and goat skins, and 

 articles manufactured from fur not specially provided for 

 in this section, 40 per centum ad valorem; articles of 

 wearing apparel of every description partly or wholly 

 manufactured, composed of, or of which hides or skins of 

 cattle of the bovine species, or of the dog or goat, are the 

 component material of chief value, 15 per centum ad valor- 

 em; articles of wearing. apparel of every description partly 

 or wholly manufactured, composed of or of which fur is 

 the component material of chief value, not specially provid- 

 ed for in this section, 50 per centum ad valorem ; furs not on 

 the skin prepared for hatters' use, including fur skins 

 carroted, 15 per centum ad valorem." 



Because there is no duty collected by the British Gov- 

 ernment on dressed skins or manufactured furs shipped 

 into England, the impression is rather general that the 

 Canadian furriers are not obliged to pay a tax on the 

 dressed skins and furs imported by them from the Mother 

 Country. As a matter of fact the Canadian Government 

 imposes a duty of twenty-five per cent, on all manufactured 

 furs, and seventeen and one-half per cent on all dressed 

 skins brought into the Dominion from other parts of the 

 British Empire. The tax on dressed skins shipped into 

 Canada from foreign countries is twenty per cent, and on 

 manufactured furs it is thirty per cent. Raw skins are 

 admitted free. Germany, like England, admits manufac- 

 tured furs, and dressed as well as raw skins duty free, 

 but France and Russia now impose a tariff on dressed 

 skins and manufactured furs. 



