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CUSTOMS TARIFFS OF FRANCE-Continued.

Comparative statement of the old, the conventional, and the new tariff of France, &c.-Continued.

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Whale oil and spermaceti

Sponges, prepared for toilet and pharmacy use.

FRUITS.

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246

Kermes, mineral, liver of antimoy, crocus mineral, and other oxides

or salta of antimony, excepting emetic.

Dyes derived from coal tar:

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FRENCH-PORTUGUESE TARIFF.

TREATY OF COMMERCE AND NAVIGATION BETWEEN FRANCE AND PORTUGAL OF DECEMBER 19, 1881.

[Translated by Consul Du Pont-Syle, of Funchal.]

ARTICLE 1. There shall be full and entire liberty of commerce and navigation between the people of the two countries. French and Portuguese citizens shall not be subject, on account of their commerce and industry, in the ports, cities, or any places whatever of the respective States, whether they may there establish themselves or reside temporarily, to any taxes, imposts, or patents, under any name whatsoever, other nor higher than those which shall be collected on citizens. The privileges, immunities, and other favors whatsoever which, in the matter of commerce and industry, the citizens of one of the high contracting powers may enjoy, shall be common to those of the other.

2. The objects of Portuguese origin or manufacture enumerated in Tariff A, joined to the present treaty, shall be admitted into France at the duties fixed by the said tariff, all additional duties included, when they shall be imported directly.

3. The objects of French origin or manufacture enumerated in Tariff B, joined to the present treaty, and imported directly from France or Algeria, shall be admitted into Portugal at the duties fixed by the said tariff, all additional duties included, except the duty called emoluments, of 3 per cent. on the principal duty, which shall continue to be collected. 4. Commodities of every nature originating in one of the two countries and imported into the other may not be subjected to duties of excise, octroi, or consumption, collected on account of the state of communes, superior to those which burden or may burden similar commodities of native production. Nevertheless, the importation duties may be augmented by sums which represent the expense occasioned to native producers by the excise system.

5. If one of the high contracting parties judges necessary to establish a right of excise, octroi, or consumption, or an addition to a duty, on an article of native production or fabrication comprised in the tariffs annexed to the present treaty, the similar foreign article may immediately be burdened, at importation, with an equal duty.

6. The high contracting parties reciprocally guarantee the treatment of the most favored nation in regard to all that concerns importation, exportation, and transit. Each of them engages to cause the other to profit by every favor, privilege, or abatement in the import or export tariff of duties of articles mentioned or not (mentioned) in the present treaty which it (each nation) would accord to a third power. Nevertheless, there is reserved, for the advantage of Portugal, the right to concede to Brazil alone peculiar advantages which may not be claimed by France, as a consequence of her right to the treatment of the most favored nation.

The high contracting powers further engage themselves not to establish one against the other any duty, or import prohibition, or export prohibition, which may not be, at the same time, applicable to other nations.

7. In that which concerns commodities and the labels of commodities

or their packings, designs, and marks of manufacture or commerce, the French and Portuguese shall enjoy, in each of the respective states, the same protection as citizens.

8. Objects liable to a duty of entry which serve for samples, and which are imported into Portugal by commercial travelers of French houses, or into France by commercial travelers of Portuguese houses, shall enjoy, on one side and the other, on condition of (their undergoing) the custom-house formalities necessary for insuring their re-exportation or rewarehousing in bond, a restitution of the duties which ought to be paid on entry. These formalities shall be regulated by a common agreement between the high contracting parties.

9. French manufacturers and their merchants, as well as their com mercial travelers traveling in Portugal, may, without being subject to any Portuguese impost or patent, there make purchases and sales for the needs of their industry, and collect orders, with or without samples, but without retailing merchandise.

10. The ad valorem duties stipulated for in Tariff B, annexed to the present treaty, shall be calculated on the value, in the place of origin or manufacture, of the object imported, augmented by the cost of transport, insurance, and commission necessary for importation into Portugal as far as the place of introduction.

The value of merchandise imported into Portugal must be established by an invoice indicating the real price and emanating from the manufacturer or seller, or by a declaration which shall take the place of it.

The one or the other of these documents must specify the quantity of each kind of merchandise contained in the package, as well as their value.

11. If the Portuguese custom-house judge the declared value insuffi cient, it shall make provision for proceeding to a valuation of the merchandise by experts, of whom one shall be nominated by it (the customhouse) and the other by the importer. In case of division of opinion in the two arbitrating experts, the president of the tribunal of commercial resort shall name a third arbitrator. If the appraisement establish that the value of the merchandise does not exceed by 10 per cent that which is declared by the importer, the duty shall be collected on the sum total of the declaration, and the expenses of appraisement shall be borne by the custom-house.

In the contrary case, this duty shall be augmented by 50 per cent on the score of penalty, and the expenses of appraisement shall be borne by the one making the declaration.

12. Products composed of materials or substances diversely taxed, not specially tariffed in the present treaty, shall pay the duty of the part of the mixture most heavily taxed, except when the parts of the mixture may be easily separated or when accessories shall be in question. 13. French ships coming, with or without cargo, from any port whatsoever into the ports of Portugal, and reciprocally Portuguese coming, with or without cargo, from any port whatsoever into the ports of France, shall be treated similarly to the ships of citizens.

14. The two high contracting powers reserve to themselves the right to previously deduct in their respective ports, on the ships of the other power, as well as on the merchandise composing the cargo of these ships, special taxes applied to the needs of a local service.

It is expected that the taxes in question shall be, in every case, applied to the ships of the two high contracting powers, or their cargoes. 15. In that which concerns the berthing of ships, their loading and discharging in ports, harbors, roadsteads or basins, and generally in

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regard to all formalities and arrangements whatsoever to which mer chant vessels, their crews, and cargoes ought to be submitted, there shall not be granted to national vessels, in the respective states, any privilege nor favor which shall not be equally granted to the ships of the other power; the will of the high contracting powers being that, in this relation, French and Portuguese vessels shall be treated as upon a footing of perfect equality.

16. The nationality of vessels shall be admitted, on both sides, according to the particular laws and regulations of each country, by virtue of the documents delivered to the captains by the competent authorities. 17. Merchandise of every kind imported into France under the Portuguese flag, and reciprocally merchandise of every kind imported into Portugal under the French flag, shall enjoy the same exemptions, restitution of duties, bounties, or other favors of any kind soever; it shall not pay respectively other nor heavier custom-house, navigation, or toll duties, collected for the profit of the state, communes, local corporations, individuals, or any establishments whatsoever, and shall not be subject to any formality other than if the importation had taken place under the national flag.

18. Merchandise of Portuguese origin and manufacture forwarded to France by railways bordering on Portugal shall be considered as im ported directly under the Portuguese flag, provided that the cars or packages containing this merchandise be sealed by the Portuguese custom-house, and that the seals be acknowledged intact on their entry into France.

If, by consequence of circumstances of force majeure, the cars come to be opened in course of transit, the benefit of the preceding arrangements shall be maintained, provided that the case of force majeure shall be duly established, and that the operations which may be the consequence of it be made under the surveillance of the local authority, which must, moreover, affix new seals or stamps.

Merchandise of French origin or manufacture shall enjoy, under the same conditions, on entry into Portugal, an exactly similar treatment. 19. Merchandise of every kind which shall be exported from Portugal by French ships, or from France by Portuguese ships, for any destination whatsoever, shall not be subjected to other duties nor formalities of exit than if it were exported by national ships, and shall enjoy, under both flags, all bounties and restitutions of duties or other favors which are or shall be granted, in each of the two countries, to the national marine.

Nevertheless, there is an exception made to the preceding arrangements in that which concerns the particular advantages and encouragements of which the products of the national fishery are or may be the object in the one country or the other.

20. French ships entering a port of Portugal, and, reciprocally, Portuguese ships entering a port of France, and which come there to discharge only a part of their cargo, may, while conforming however to the laws and regulations of the respective states, keep on board the portion of their cargo which may be destined for another port, whether of the same country or another, and may re-export it, without being compelled to pay for this latter portion of their cargo any custom-house tax, except the taxes of surveillance, which, moreover, shall not of course (sic) be collected except at rates fixed for the national commerce.

21. There shall be completely exempt from tonnage, wharf, and dispatch dues, which may have continued to be maintained in the respective ports

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