MEANING OF TERMS USED.

In this Act, and in any other Act relating to customs, unless the context otherwise requires, -

The intitials "n.e.s." represent and ahving the meaning of the words, " not elsewhere specified";

The intitials "n.o.p." represent and have the meaning of teh words "not otherwise provided for";

The expression "gallon" means an imperial gallon;

The expression "ton" means two thousand pounds avoirdupos;

The expression "proof's or "proof spirits," when applied to wines or spirits of any kind, means spirits of a strength equal to that of pure ethyl alcohol compounded with distilled water in such porportions that the resultant mixture shall at a temperature of sixty degrees Fahrenheit have a specific gravity of 0.9198 as compared with that of distilled water at teh same temperature;

The expression "gauge" when applied to metal sheets or plates or to wire, mean the thickness as determined by Stubb's standard gauge;

The expression "in diameter" when applied to tubing, means the actual inside diameter;

The expression "sheet," when applied to metals, means a sheet or plate not exceeding three-sixteenths of an inch in thickness.

FISH FROM THE UNITED STATES AND NEWFOUNDLAND.

The whole or part of the duties hereby imposed upon fish and other products of the fisheries may be remitted as respects either the United States or Newfoundland, or both, upon proclamation of the Governor in Council, which may be issued whenever it appears to his satisfaction that the Governments of the United States and Newfoundland, or either of them, have made changes in their tariffs of duties imopsed upon articles imported from Canada, in reduction or repeal of the duties in force in the said countries respectively.

EXPORT OF GAME PROHIBITED.

designated by him and supplied to such officers as are by him charged with the duty of sampling and testing such molasses and syrups; and the decision of any officer (to whom is so assigned the testing of such articles) as to the duties to which they are subject udner the tariff shall be final and conclusive, unless upon appeal to the commissioner of customs within thirty days from rendering of such decision, such deicsion is, with approval of the controller, charged; adn the decision of the commissioner with such approval shall be final.

DUTIES ON WINES AND SPIRITS.

In the case of all wines, spirits, or alcoholic liquors subject to duty according to their relative strength of proof, such strength shall be ascertained either by means of Sykes's hydrometer or gravity bottle, it shall be ascertained by the distillation of a sample and the subsequent test in like manner of the distillate.

MEDICINAL AND TOILET PREPARATIONS.

All medicinal or toilet preparations imported for completing the manufacture thereof, or for the manufacture of any other article by the addition of any ingredient or ingredients, or by mixing such preparations, or by putting up or labelling the same, alone or with other articles or compounds, under any proprietary or special name or trade-mark, shall be valued for duty under the provision of subsection two of section sixty-five of The Customs Act, as amended by section fifteen of chapter fourteen of the statutes of 1888.

MEDICINAL PREPARATIONS TO BE LABELLED.

All medicinal preparations, whether chemical or other, usually imported with the name of the manufacturer, shall have the true name of such manufacturer and the place where they are prepared, and the word "alcohloic" or "non-alcoholic," premanently and legibly affixed to each parcel by stamp, label or otherwise; and all medicinal preparations imported without such names and word so affixed may be forfeited.

DUTY ON PACKAGES.

Packages shall be subject to the following provisions:

PENALTY FOR HAVING BLANK INVOICE WITH CERTIFICATE OF CORRECTNESS.

Any person who, without lawful excuse, the proof shall be on the person accused, sends or brings into Canada, or who, being in Canada, has in his possession, any bill-heading or other paper appearing to be a heading or blank capable of being filled up and used as an invoice, and bearing a certificate puporting to show, or which may be used to show, that the invoice which may be made from such bill-heading or blank is correct or authentic, is guilty of an indictable offence and liable to a penalty of five hundred dollars, and to imprisonment for a term not exceeding twelve months, in discretion of the court, adn the goods entered under any invoice made from any such bill-heading or blank shall be forfeited.

AFFIDAVIT OF IMPORTER CLAIMING LOWER RATE OF DUTY ON CERTAIN GOODS.

With respect to goods imported for manufacturing purposes that are admissible under this Act for any specific purposes at a lower rate of duty than would otherwise by chargeable, or exempt from duty, or proportionate exemptino from duty, shall make and subscribe to teh following affidavit or affirmation before the collector of customs at the port of entry, or before a notary public or a commissioner for taking affidavits:

I, (name of importer) the undersigned, importer of the (names of the goods or articles) mentioned in this entry, do solemnly (swear to affirm) that such (names of the goods or articles) are imported by me for themanufacture of (names of goods to be manufactured) in my own factory, situated at (name of the place, county and province), and that no portion of the same will be used for any other purpose or dispoed of until so manufactured.

BRITISH PREFERENTIAL TARIFF.

On and after the 1st day of August, 1898, section 17 of the said Act shall be repealed, and the follwing shall be substituted thereof:-

"Articles which are the growth, produce or manufacture of any of the following countries may, when imported direct into Canada from any of such countries, be entered for duty or taken out of warehouse for consumption in Canada at the reduced rate of duty provided in the Britishs preferential tariff set forth in Schedule D in this Act:- (a) The United Kingdom; (b) The British colony of Bermuda; (c) The British colonies, commonly called the British West Indies, including the following: the Bahamas, Jamaica, Turks and Caicos Islands, the Leeward Islands (Antigua, St. Christopher-Nevis, Dominica, Montserrat, and the Virgin Islands, the Windward Islands (Grenada, St. Vincent and St. Lucia), Barbados, Trinidad and Tobago; (d) British Guiana; (e) Any other British colony or possession of the customs tariff of wihch is, on th ewhole, as favourable to Canada as the British preferential tariff herein refereed to is to such colony or possession.

Deer when shot for sport, under license, may be exported under regulations of the Customs Department.

Regulations respecting the export of "Home-bred Deer."

Any person who wishes to export any carcase or parts thereof of deer raised or bred upon his own land, or upon lands owned by a company or association of personss of which he is a member, shall make affidavit upon the face fo the export entry to the effect that the deer, the carcase or parts whereof is so entered for exportation, was raised or bred upon his own lands or upon lands owned or held by a company or association of persons of which he is a member(describing the location of such lands, and naming the association or company holding the same).

DUTIES ON MOLASSES AND SYRUPS.

valorem duty of a specific and ad valorem duty, be charged with the same rate of ad valorem duty as is to be levied and collected on the goods they contain, and the value of the packages may be included in the value of such goods;

All such packages as aforesaid containing goods subject to a specific duty only, and not otherwise provided for, shall be charged with a duty of twenty per cent. and valorem;

Packages not hereinbefore specified, and not herein specially charged with or declared liable to duty, and being the usual and ordinary packages in which goods are packed for exportation, according to the general usage and custom of trade, shall be free of duty;

All such special packages or coverings as are of any use, or apparently designed for use other than the importation of the goods they contain, shall be subject to the same rate of duty as would thereon be levied if imported empty or separate from their contents;

Packages (insdie or outside) containing free goods shall be exempt from duty when the packages are of such a nature that their destruction is necessary in order to release the goods.

admittedunder such preferential tariff shall be bonfide the manufacture of a country or countries entitled to the benefits of such tariff, and that such benefits shall not extend to teh importation of articles into the production of which there has not entered a substantial portion of the labour of such countries. any question arising as to any article being entitled to such benefits shall be decide by the Minister of Customs, whose deicison shall be final.

"Raw sugar, including all sugar described in item 436 of Schedule A, may, when imported direct from any British colony or possession, be entered for duty or taken out of warehouse for consumption in Canada at the reduced rate fo duty provided in the British preferential tariff.

"The Minister of Customs, with the approval of the Governor in Council, shall determine what British colonies or psosessions, shall be entitled to teh benefits of the preferential tariff under clause (d) of subsection 1 of this section.

"The Minister of Customs may, with the approval of the Governor in Council, make such regulations as are deemed necessary for carrying out the intention of this section."

You are hereby advised that the said Act provides as follows:-

"Wines, sparkling and non-sparkling, common soaps, savons de Marseille (Castille soaps) and nuts, almonds, prunes and plums of French origin entering cCanada shall enjoy the following advantages:

1. Non-sparkling wines gauging 15 degrees by the centesimal alchoholometer or less, or according to the Canadian system of testing, containing 26 per cent. or less of alcohol, and all sparkling wines shall be exempted from the surtaxe or ad valorem duty of 30 per cent.

2. The present duty charged on common soaps, savons de Marseille (Castile soaps) shall be reduced by one-half.

3. The present duty charged on nuts, almonds, prunes and plums shall be reduced by one-third.

The following articles of Canadian origin imoprted direct from that country accompanied by certificates of origin shall receive teh advantage of the minimum tariff on entering France, Algeria or the French colonies:-

Canned meats.

Condensed milk, pure.

Fresh water fish, eels.

Fish preserved in their natural form.

Lobsters and crayfish preserved in their natural form.

Apples and pears, fresh, dried or pressed.

Fruits preserved, others.

Buidling timer in rough or sawn.

Wood pavement.

Staves.

Wood pulp (cellulose).

Extract of chestnut and other tanning extracts.

Common paper, machine-made.

Prepared skins, others, whole.

Boots and shoes.

Furniture of common wood.

Furniture other than chairs, of solid wood, common.

Flooring in pine or soft wood.

Wooden sea-going ships.

It is udnerstood that the advantage of any reduction of duty gratned to any other power on any of the artiles enumerated above shall be extended fully to Canada."

Your attention is also directed to teh following provisions of "An Act respecting Commerical Treaties affecting Canada," Cahp. 3, 58-59 Vict., Viz. :-

"1. So soon as The French Treaty Act, 1894, chapter two of the Statutes of 1894, is brought into force by proclamation of the Governor General, the advantages granted to France by the treaty with that power mentioned in the said Act, with respect to its commerce with Canada, shall extend to any and every other foreign power which by reason of the operation of such treaty is, under the provisions of a treaty with Great Britain, entitled, in whole or in part, to the same or to

the like advantages with respect to its commerce with Canada, to the extent to which in manner aforesaid such otehr foreign power is entitled thereto; and such advantages shall continue to so extend to such other foreign power so long as the said Act remains in force, or until the right of such other foreign power to such advantages under its treaty with Great Britain is sooner determined.

3. The advantages so granted to France by the said treaty shall extend also to Great Britain adn to teh several British colonies and possessions with respect to their commerce with Canada, so long as France continues to be entitled to such advantages; and during the period for which France is so entitled to such advantages, all laws inconsistent with the enjoyment thereof by Great Britain and such British colonies and possessions shall be suspended to the extent to which they are so inconsistent."

The Foreign Powers entitled to the same advantages under the provisions of the said Act, as are granted to France by the Treaty in question, with respect to its commerce with Canada, are:- Argentine Repubilc, Germany (Zollverein), Austrai Hungary, Muscat, Belgium, Russia, Bolivia, Salvador, Chili, Sweden, Norway, Columbia, Spain, Costa Rica.

Satisfactory proof of the origin of the goods in question shall be furnished to the collector at the time of entry.

c.ad val

Absinthe, $2.40 per Imp. Gal. Acetate of Lime............... 20. Acetate and Nitrate of Lead, not ground................Free. Acid, Acetic Acid and Pyroligneous, n.e.s.,& vinegar, a specific duty of fifteen cents for each gallon of any strength not exceeding the strength of proof, and for each degree of strength in excess of the strength of proof an additonal duty of two cents. The strength of proof shall be held to be equal to six per cent. of absolute acid, and in all cases the strength shall be determinded in such a manner as is established by the Governor Council. Acid, Acetic Acid crude, and Pyroligneous crude, of any strength not exceeding thirty per cent.........25. Acid, Muriatic and Nitric, and all mixed acids.............20. Acid, Oxalic and Boracic............Free. Acid, Phosphate, n.o.p..............25. Acid, Sulfuric......................25. Acid, Tartaric, in crystals.........Free. Acid, Tannic........................Free. Acids, other acids n.e.s............20. Aconite Root........................Free. Acorns as Nuts......................2cts. per lb. Advertising and printed matter, viz. -Advertising pictoral show cards, illustrated advertising periodicals; illustrated price books, catalogues and price books; advertising almanacs and calendars; patent medicine or other advertising circulars, fly sheets or pamphlets; advertising chromos, chromotypes, olegraphs or like work produced from any process other than hand painting or drawing and having an any advertisment or advertising matter printed, lithographed or stamped there-on, or attached thereto, including advertising bills, folders, and posters or other similar artistic work, lithographed, printed or stamped on paper or cardboard for business or advertisement purposes, n.o.p,15cts. per lb. Alabaster, Spar, Terra Cotta or Composition Ornaments.....35 Ale, Beer and Porter, in bottles (6 q. or 12p. to Imp. gal.) 24c.

IMPORTANT CHANGE IN POSTAL RATES.

On and after the 1st of July, 1902, the rates of Postage on the undermentioned classes of matter, addressed to places in Canada, will be as follows:-

Letters..............................2c. per ounce.

Legal Documents......................2c. per ounce.

Commerical Papers....................2c. per ounce.

Newspapers...........................1c. per 4 ounces.

Books................................1c. per 2 ounces.

Circulars............................1c. per 2 ounces.

Catalogues...........................1c. per 2 ounces.

Printed or Lithograph Matter.........1c. per 2 ounces.

Maps, Prints, Drawings, etc., Engravings, Photographs, etc., Sheet Music, Book or Newspaper Manuscript, Printers' Proof Sheets, Blank Forms and Printed Stationery, Seeds, Cuttings, Bulbs, Roots, etc., Patterns and Samples of Merchandise, 2 cents for first 4 ounces or fraction thereof, and 1 cent for each addditional 2 ounces or fraction thereof.

Merchandise, 2 cents for first 2 ounces or fraction thereof, and 2 cents for each additional 2 ounces or fraction thereof.

CHANGE IN POSTAL RATES TO AND FROM ATLIN AND YUKON DISTRICT

On all matter passing between the Atlin and Yukon districts and any other part of the Dominion (except such as is paid for at the letter rate of two cents per ounce or fraction thereof, circulars not exceeding two ounces in wieght, and newspapers from the office of publication), postal rates shall be double those charged on the same classes of matter passing in any other part of the Dominion.

Letter Rates, &c.

Canada, - Letters posted in Canada addressed to any place within the Dominion, 2 cents per oz. If unpaid, such letters cannot be forwarded but will be sent to the Dead Letter Office. If partially prepaid, the letter will be forwarded to its destination and double the delivery at or from the same office, provided that the office is not one at which free delivery by letter carriers is established, are charged 1 cent per oz., and must be at least partially prepaid; otherwise they are sent to the Dead Letter Office. Letters of this nature mailed at and for delivery from an office at which there is a free delivery by letter carriers, are liable to 2 cents per ounce. All postage must be prepaid by Postage Stamps.

Post Cards. - From any place in Cnaada to any other place in Canada, or to the United States, 1 cent each. British and Foreign, 2 cents each.

Private Post Cards. - Private Post Cards must not exceed 5 by 5/8 inches in size, and bear the words "Private Post Card," either printed or written, on the face.

United Kingodom, and the following British Possessions and Protectorates: Aden, Ascension, Bahama Islands, Barbados, Bermuda, Honduras, British India, Biritsh North Borneo Company's Territory (including Labuan), Cape Colony, Cayman Islands, Ceylon, China (British Postal Agencies in), viz., Amoy, Canton, Foochow, Hankow, Hoihow, Liu-Kung-Tau(Wei-Hai-Wei)< Ningpo, Shanghai and Swatow; Cyprus, Falkland Islands, Fiji, Gambia, Givraltar, Gold Coast Colony, Hong Kong, Jamaica, Johore, Lagos, Leeward Islands, Malay States, Malta, Mauritius, Natal, Newfoundland, New Zealand, Nigeria (Northern), Nigeria (Southern),

Patterns and Samples within the Dominion.

Patterns and Samples of Merchandise and Goods for sale, not exceeding 3 lbs. in weight, except samples of tea, which must not exceed 8 oz. in weight, may be posted in Canada, to be forwarded to any place within the Dominion, on prepayment by Postage Stamp of a rate of 2 cents for teh first 4 ozs., and 1 cent for each additional 2 ozs., under the following regulations:

If insufficiently prepaid the packet will be forwarded charged with double the deficient postage, provided at least 1 cent is prepaid.

Packages of Samples and Patterns, addressed to any place in Canada, may be registered by affixing thereto stamps to the value of 5 cents in addition to the postage rate, and provided such packet be hadned into the Post Office for registration.

Patterns or Samples must be sent in covers open at the ends, so as to be easy of examination. Samples, however, of seeds, drugs, &c., which cannot be sent in open ocvers, may be enclosed in bags of linen, or such like material, fastened in such manner that they may be readily opened, so that the officers of the Post Office may be able to satify themsevles as to the nature of the contents.

The packet may bear on the outside the address of the sender, in addition to the address of teh perosn for whom it may be intended; and also a trade mark or number, and the price of the sample enclosed; inside, there must be no enclosure but the samples or patterns themselves.

The particulars, however, of the trade marks, numbers, and prices may be marked on the articles themselves instead of on the outside of the packet, at the option of the sender.

Goods sent for sale or in execution of an order, however small the quantity may be, or any article sent by one private individual to another, which are not actually trade patterns or samples, are not admissible.

Liquids, oils, etc., may be sent by mail in the Dominion if put up carefully in strict accordance with the directions given in the Postal Guide and ascertainable at any post office.

United Kingdom, United States and Foreign Countries.

Patterns and Samples of Merchandise, when addressed to places in the United Kingdom, must not exceed 5 lbs. in weight; to the United States adn other foreign countries, 12oz, and must be preapid by postage stamp at the following rates:- 1 cent per 2 oz. or fraction of 2 oz., with a minimum prepayment of 2 cents covering a weight of 4 oz.

Samples of liquids, oils, glass, etc., are admitted as samples provided they are put up in strict accordance with the directions given in the Postal Guide.

Parcel Post with the United Kingdom, Newfoundland, and other British Colonies and Foreign Countries.

Closed Parcels may be exchanged with the United Kingdom, Newfoundland, and most foreign countries and British colonies, under the following regulations:-

1. The dimensions of a Parcel addressed to the United Kingdom must not exceed 30 inches in length or 1 foot in width or depth, nor must the combined length and girth of any Parcel exceed 6 feet. The dimensions of a Parcel addressed to any country other than the United Kingdom must not exceed 2 feet in length by 1 foot in width or depth.

2. A Parcel must not contain any explosive, combustible, or dangerous articles.

3. All Parcels must be securely and substantially packed and closed.

Orange River Colony, Sarawak, Seychelles, Sierra Leone, Straits Settlements, St. Helena, Tobago, Transvaal Colony, Trinidad, Turks Islands, Uganda, Windward Islands, Zanzibar. - Postage on Letters, 2 cents per half oz.

Foreign Countries, except United States.- Postage on Letters, 5 cents per half oz. If sent unpaid, double postage will be charged.

United States.- The rate on Letters to the United States is the same as in Canada, and at least one rate must be prepaid.

It is very important to bear in mind that the postage upon letters for the United Kingdom and all Foreign Countries is calculated by the half-ounce, and double the defficient postage is charged on all unpaid or short-paid letters.

Registration of Letters.

Persons posting letters containing value should be careful to require them to be Registered, and to obtain from the Postmaster a certificate of receitp for Registration.

The charge for Registration on all classes of matter, in addition to the postage, is five cents.

Both the Postage charge and Registration fee should, in all cases, be prepaid by stamp.

Registration is not an absolute guarantee against the miscarriage or loss of a letter: but a Registered Letter can be traced where an Unregistered Letter cannot, and the posting and delivery or non-delivery can be proven.

Book Post, &c.

A Book Packet may contain any number of separate books. Limit of weight of domestic post, 5 lbs. (unless consisting of a single book, in which case a weight of 10 lbs. is allowed): for foreign post, 4 lbs. Limit of size, two feet in length, or one foot in width or depth.

Book Packets must be open at both ends or both sides, and must not contain any letter or sealed inclosure.

Book for the use of the blind are free of Canada postage, and correspondence passing between blind persons in raised characters is chargeable at the rate of 1 cent per ozs.

The rate on the Book Packets for delivery in Canada, Great Britain, the United States and all Postal Union Countries, is 1 cent per 2 ozs.

Miscellaneous Matter.

Miscellaneous matter, described as under, may pass between places in the Dominion of Canada upon prepayment of the rates indicated below. The regulations of the British Post Office do not admit of the transmission by mail to the United Kingdom (or other countries beyong the sea) of miscellaneous matter as such; but a great part of the matter referred to under the head may be forwarded to the United Kingdom by Book Post.

No packet of miscellaneous matter can be transmitted by mail if it exceeds 30 inches in length or 12 inches in width or depth, or over 5 lbs. in weight.

Legal and commerical papers generally are liable to letter rate of postage.

Printed or written requests for return will now be recognized on 3rd and 4th class matter, addressed to places within the Domininon, and same will be returned direct to the sender, subject to the payment by the sender, on delivery to him through the Post Office, of the full amount of postage to which the article was in first place liable, together with any charges ratedd thereon in connection with any deficiency in the original prepayment.

Transient Newspapers.

Transient newspapers and periodicals include all newspapers and periodicals posted in Canada, other than Canadian newspapers sent from the office of publications, adn British and foreign newspapers posted by news agents for regualr subscribers in Canada. When addressed to any place within the Dominion or the United States, they must be prepaid the following rates by Postage Stamp:-

If posted singly and weighing not more than 1 oz., half cent each.

If weighing over 1 oz., one cent per four oz., half cent each.

The newspaper rate to England, whether for transient newspapers or for those sent to regular subscribers, is 1c. per 2 oz. by whatever route they may be forwarded.

4. Oils, liquids, etc., can only be forwarded if put up with the same security required in connection with their transmissino as samples in the ordinary mails. Fragile articles should be packed with special care.

5. Each Parcel must be plainly directed, and such directions must include hte name and full address of the person for whom the Parcel is intended.

6. For each Parcel the sender must fill up a Customs Declaration. On this form the sender will supply an accurate statement of the contents and value of the Parcel, also the address thereof, with signature and place of of abode of the sender. The Customs Declaration must be securely affixed by mucilage or paste to the Parcel to which it relates.

Parcels from the United Kingdom or any other place beyond the Dominion will be liable to Canadian Customs duties, and under existing regulations must be examined for the purpose by an Officer of the Customs in the presence of the persons addressed.

Rates and limits of weight vary. See Postal Guide, or enquire at Post Office.

Prepayment by postage stamp is required in all cases. Parcels must be handed to the Postmaster; in no case should they be dropped into a letter box or other receptacle for mail matter.

Post Office Money Orders.

In sending money by mail it is always best to transmit by Money Order, if possible.

Commissions on Money Orders.

On Money Orders drawn by any Money Order Office in Cnaada on any other Money Order Office in the Dominion, the United States and Newfoundland, the Commission is as follows:

On order up to.......$5.00............3 cents.

Over $5.00 and up to $10.00...........6 cents.

Over $10.00 and up to $30.00..........10 cents.

Over $30.00 and up to $50.00..........15 cents.

Over $50.00 and up to $75.00..........25 cents.

Over $75.00 and up to $100.00.........30 cents.

No single Money Order, payable in the Dominion of Canada, the United States and Newfoundland, can be issued for more than $100; but as many of $100 each may be given as the remitter requires.

Postal Notes.

Postal Notes have been placed in the hands of all Money Order and Postal Note Offices in Canada. They offer a convenient and safe means of transmitting small sums through the mails. Their use is confined to Canada.

Tehre are seventeen denominations of Postal Notes; the different amounts and the commissions payable thereon are as follows:

PROMISSORY NOTES AND BILLS OF EXCHANGE. - Must be payable absolutely, and not depend on a contingency. Three days' grace allowed except when payable upon demand. Can be written in ink or lead pencil. Notice to dishonour must be sent to all endorsers. Those not notified are released from all liability. Notice must be sent to teh ocrrect address of endorser; but if that is not known, notice is sent to the place where note or bill purports to be made will be sufficient. Cheques are treated as bills of exchange, and must be presented on the day they are received or on the following day. Notes and bills endorsed in blank are transferable by delivery, the same if payable to bearer.Notes bear interest during currency only if so stated. The loss of a bill or note does not prevent the collection of it, but if required the holder must give indemnity before the lost note is paid. Notes and bills are payable any time during the day they mature. If no time is mentioned for payment, notes and bills payable on demand. Notes made on Sunday are void. Notes and bills falling due on Sunday are payable the next day porvided it is not a holiday.

LANDLORD AND TENANT.- An agreement for a lease must be in writing; a lease, however, for less than three years can be made verbally. Rent must be due before it can be distrained for. If tenancy continues for a term of years, without any new bargain, it will be as a tenancy from year to year. No notice is required in case of the termination of a definite ime. A full six months' notice, ending with the end of the year, is required to terminate a tenancy from year to year. A monthly tenancy requires a month's notice. A weekly tenancy requires a week's notice to end it. A covenant for renewal does not call for a renewal covenant in the new lease, unless expressly called for. Destruction by fire during the currency of a lease does not release the tenant from payment of rent unless expressly provided for. The landlord is required to look after the roof and outside walls, but the tenant cannot require any defect apparent at the time of the lease to be repaired. Defective

sion must be in writing, with an affidavit of execution and affidavit of bona fides in the form required by the Act, and must be filed within five days (except in certain outlying districts of Ontario, where the time is extended by the Act) from date of execution in the office of the Clerk of the County Court of the county where the property so mortgaged or sold is at the time of the execution of the instrument, otherwise are void as against creditors of vendor or mortgagor and subsequent purchasers mortgagees in good faith for value. Mortgages for securing against the indorsement of any bills or promissory notes or other liability incurred for the mortgagor (which liability must not extednd for a longer period than one year from the date of the mortgage), must set forth the terms of the agreement as to the indorsements and the amount of liability intended to be created. Mortgages for securing repayment of advances to be made in pursuance of an agreement in writing for the purpose of enabling the borrower to enter into and carry on business with such advances (the time for repayment not to be longer than one year from the making of the agreement), must set out terms of the agreement. A contract to give a chattel mortgage is considered by the Act to be a chattel mortgage, and is subject to the above requirements. A contract to make a sale is considered a sale, and is also subject to the above requirements. A renewal of chattel mortgage must be filled within thirty days proceding the expiration of one year from date of previous filing, otehrwise the mortgage becomes void as against the creditors of teh mortgagor and subsequent purchasers and mortgagees in good faith for value.

LIEN NOTES.- Lien notes, hire receipts and receipt notes given by persons purchase is such that the possession of the chattel passes without any ownership therein being acquired by such purchaser until the payment of the purchase money, shall only be valid as against subsequent purchasers or mortgagees without notice in good faith for valuable con-

responsible for the acts of their agents. Agency may be either general or limited. An agent must be a third person, not the other contracting party. A subsequent ratification of the acts of an agent will bind the principal. Agent's authority is not revoked till revocation is communicated to him. An agent signing in his own name is not allowed to offer parol evidence to prove that he did not intend to bind himself personally, but parol evidence is admissible to bind his prinicpal. A broker is not entitled to receive payment for goods, while a factor is. A del credere agency is where teh agent in consideration of larger commission guarantees the price of the goods.

PARTNERSHIP.- Each member of a partnership is responsible for the whole amount of debts of the firm, except in case of special partnership. A special partner is only responsible to the amount of the capital contributed by him, but he cannot take any part in the management of the business. The act of one partner binds all. Partners are bound to keep good faith with each other. Partnership may be either for a term of years or at-will. A partnership at will may be dissolved at any time. The death of one partner dissolves the partnership, unless provided for in the articles of co-partnership. The sale by a partner of his interest in the firm also dissolves the partnership. In the absence of express agreement partners share equally. If a partner retires from the firm, he should give public notice of the fact and notify all persons doing business with the firm. All persons associated in partnership for trading, manufacturing or mining purposes must register within six months after the formation of the partnership with teh Registrar of the Registry Divison in which they carry on business, a declaration in writing, signed by the members of the partnership, setting forth the names, occupations and residences of every partenr, the name of the partnership is to exist, and that the persons therein named are the only partners. A similiar declaration must be registered in

drainage, causing injury to life or health, will justify a tenant in leaving.

MASTER AND SERVANT. - A servant is bound to obey all orders of the master in the scope of his employment; a disobedience of orders will justify an immediate dismissla. Both master and servant are entitled to reasonable notice before an engagement is terminated. A servant wrongfully dismissed is only entitled to the actual damage sustained; he must credit the master with any wages earned by him. The master is entitled to recover teh damages sustained by reason of a servant deserting his employ. No wages due to an employee can be garnisheed (except in the case of a debt for board or lodging), or in the case of a debt contracted by an unmarried person having no family depending on him for support, in which cases the Judge has a discretion to allow the wages to be garnisheed, unless such wages exceeds the sum of $25, and then only to the extent of such excess. Whenever an assignment is made for the general benefit of creditors, the assignee shall pay, in priority to the claims of the general creditors, the wages of all persons in the employment of the insolvent, not exceeding three months' wages. All employees of a compny being wound up under the Joint Stock Companies' Winding-up Act shall have the same priority. All employees of a person whose property has been seized and sold by the Sheriff under an execution shall have the same priority in proceeds of the sale.

CONTRACTS. - Contracts may be either parol or under seal. Parol contracts require a consideration to support them. Contracts for sale of goods over $40 in value must be in writing or accompanied by part performance, or part payment. A contract may be made by letters or telegrams. Contracts made on Sunday (with a few exceptions) are illegal. Contracts contrary to public policy, or of an immoral character, are illegal. A contract for sale of land must be in writing. To make a good contract the names of the parties, the consideration, and the articles sold or matter agreed upon should clearly appear. Fraud vitiates all contracts.

BILLS OF SALE AND CHATTEL MORTAGAGES. - All sales and mortgages of personal property not accompanied by an immediate delivery and an actual continued change of posses-

sideration in the case of manufactured chattels, which, at the time possession is given to the purchaser, have the name and address of the manufacturer or vendor of the same painted, printed, stamped, or engraved thereon or otehrwise plainly attached thereto, and no such conditional sale shall be valid against such subsequent purchaser or mortgagee as aforesaid, unless it is evidenced in writing, signed by teh purchaser or his agent. The foregoing shall not apply to household furniture, otehr than pianos, organs, or other musical instruments, nor shall it apply to any chattels mentioned in any such lien note, etc., where teh manufacturer or vendor within ten days from teh execution of the lien note, etc., shall file with the Clerk of the County Court of the county in which the purchaser resided at the time of the purchase, a copy of the said lien note, etc. A copy of the lien note, etc., must be left with the purchaser within twenty days.

stove with pipes and furnishings, one other heating stove with pipes, one crane, one pair andirons, one set of cooking utensils, one pair of tongs and shovel, one coal scuttle, one lamp, one table, six chairs, oen washstand, with furnishing, six towels, one looking-glass, one hair brush, one comb, one bureau, one clothes press, one clock, one carpet, one cupboard, one broom, twelve knives, twelve forks, twelve plates, twelve teacups, twelve saucers, one sugar basin, oen milk jug, one teapot, twelve spoons, two pails, one wahs tub, one scrubbing board, three smoothing irons, all spinning wheels and weaving looms in domestic use, one sewing machine and attachements in domestic use, thrity volumes of books, one axe, one saw, one gun, six traps, and such fishing nets and seines as are in common use, all these articles not to exceed in value $150. (2) All necessary fuel adn provisions for debtor and family for thirty days, and not to exceed $40 in value. (3) One cow, six sheep, four hogs, and twelve hens, in all not exceeding the value of $75, and food therefore for thirty days, and one dog. (4) Tools and implements ordinarily used in debtor's occupation, to the vale of $100. (5) Bees reared and kept in hives to extent of fifteen hives. (6) All materials furnished to mechanics adn workmen for construction of building under contract. (No articles exempt from seizure for debt contracted for identical article.) Landlord has preferential claim for four weeks, if let by the week; two terms, if let for periods less than a year, but in no case exceed one year.

ASSIGNMENT. - There is no insolvency law. Assignments are made to trustee creditors.

A clause in assignment giving the trustee the power to carry on trade to realize as a going concern will not vitiate assignment. Trsutee is bound to use ordinary business prudence in dealing with estate. Trustee is responsbile for fraud or gross misconduct. A trustee can be compelling in equity to give an account of his dealings with the estate.

MARRIED WOMEN can carry on business, sue and be sued in the same manner as if unmarried. Are entitled to hold property free from debts and control of husband, and can convey away real estate acquired since July, 1884, without husband's concurrence. Are entitled to dower in all real estate owned by husband during the marriage, and in such equitable real estate as the husband may die entitled to. The real and personal estate of every man dying, after the first day of July, 1895, intestate and leaving a widow but no issue shall in all cases where the net value fo such real and personal estate does not exceed $1,000, belong to his widow absolutely and exclusively.

ARREST. - Arrest for debt has been abolished, but if a debtor is about to leave Ontario with intent to defraud or hinder one or all of hi screditors in the recovery of their claims, he may be arrested under a write of capias, adn detained until he gives security for the claim. A writ of ca. sa. may be obtained after judgment. The writ is only issued upon order of a Judge, and the debt must exceed $100. A judgment debtor being examined as such, and not making satifactory answers, may be committed to jail by order fo the Judge utnil he does make satisfactory answers. In the Divison Corut the Judge may order the debtor to make regular payments on the judgment, and

on default may commit him for not obeying the order.

ATTACHMENT OF PREPERTY. - If a person resident in Ontario indebted to any other person departs from Ontario with intent to defraud his creditors, and at the time of his so departing is possessed of any real or personal property not exempt by law from seizure, he shall be deemed an absconding debtor, adn his property may be seized and taken for the satisfying of his debts by an order of attachment.

REPLEVIN is used to obtain possession of goods wrongfully detained. Plaintiff must give security to three times the value of the goods before he can obtain them, and must proceed promptly with hi saction to prove the ownership of the goods.

WILLS. - A will should express the intention of the testator in clear language. Every will shall be construed to speak and take effect as if it had been executed immediately before the death of the testator. It may be drawn by any person. A bequest to a witness is void. No will made by any person under teh age of twenty-one years is valid. A will must be signed by teh testator in the presence of two witnesses, who, at his request, in his presence, and in the presence of each other, should affix their names as witnesses. Charitable bequests in wills of testators dying before the 14th day of April, 1892, are only payable out of pure personal estate; but in wills of testators dying on or after that date, land may be devised to or for the benefit of any charitable use, but such land shall be sold by the devisee within two years from the death of the testator. Money charged or securedon land may be devised for a charitable use.

SUPREME COURT OF CANADA sits at Ottawa on third Tuesday in February, first Tuesday in May, first Tuesday in October.

EXCHEQUER COURT. - For the trial of causes the Court sits at such places and times as are appointed by the Judge of the Exchequer Court. For hearing demurrers, etc., the Court sits at Ottawa every MOnday, at 11 a.m., except during vacation or during the absence of the Judge.

COURT OF APPEAL sits at Toronto at such times as appointed by the Judges of the Court.

DIVISIONAL COURTS OF THE HIGH COURT. - Unless otherwise ordered, sittings of the Divisional Coruts are held at Toronto, and commence on the first Monday of each month, except during the long vacation and Christmas vacation; and continue to sit for two weeks (except on Saturdays and public holidays, and on any days falling in any vacation).

CIVIL AND CRIMINAL ASSIZES. - Not less than two sittings of the Civil and Criminal Assizes are held at the County Town of every County and union of Counties in each year. In the County of York, at Toronto, not less than three of such sittings are held in each year, adn also a fourth such sittings, if necessary. In the Counties of Carleton, Wentowrth and Middlesex, at their respective county towns, not less than three of such sittings are held in each year. Sittings are held twice a year at Sault Ste. Marie, Port Arthur and Rat Portage, and once a year at Parry Sound, Bracebridge, Gore Bay and North Bay. The Judges of the High Court appoint the days upon which all such sittings of the Civil and Criminal Assizes are held.

WEEKLY SITTINGS AT OSGOODE HALL, TORONTO. - A Judge of the High Court sits at Osgoode Hall, at Toronto, every week, excepting during vacations, for the purpose of disposing of all business, except trials, which may be

transacted by a single Judge. The business of the weekly sittings is as follows: - Monday and Friday, Chambers; Tuesday, Wednesday and Thursday, Court.

COUNTY COURTS. - Except in the County of York, these Courts sit twice a year for the trial of causes at teh same time as the Court of General Sessions, being on the second Tuesday in June and December. For the County of York there are four such sittings, commencing on the first Tuesdays in March and December and on second Tuesdays of May and September. For special hearings of causes without a jury, except in the County of York, the Courts sit on first Tuesday in April and October in each year. Besides these sittings the Judges may sit at such other times in their discretion for the trial of non-jury cases. Term Sittings. - In the County of York on the second Monday in January, June and October, and the first Monday in April in each year. In other counties on the second Monday in Jnauary and the first Monday in April, July and October, lasting one week each.

DISTRICT COURTS AND GENERAL SESSIONS OF THE PEACE IN UNORGANIZED DISTRICTS. - Sittings are held each year as follows: - 1. At Rat Portage, on the first Tuesday of June and second Tuesday of October. 2. At Port Arthur, on third Tuesday of May and second Tuesday of November. 3. At Sault Ste. Marie, on second Tuesday of June and November. 4. At Gore Day, on last Tuesday of May and third Tuesday of October. 5. At North Bay, on second Tuesday of June and November. 7. At Bracebridge, on third Tuesday of June and November.

SURROGATE COURTS. - There are four sittings in each eyar, which (except in the County of York) commence on the second Monday in January and the first Monday in April, July, and October. In the County of York the sttings commence on the second Monday in January, June and October, adn the first Monday in April.

GENERAL SESSIONS OF THE PEACE. - Sits no teh same days as the County Court jury sittings in each county.

ADMIRALTY COURT. - The principal seat of the Court is at Toronto, but there are five Admiralty Offices at the following places, viz. : - Kingston, Windsor, Sandwich, Owen Sound and Goderich, with Deputy Marshals in charge. There are no regular sittings of the Court. Sittings are held by the Judge of the Court at Toronto or elsewhere in the Province at such times as may be appointed by him.

Long Vacation, the months of July and August. Christmas Vacation, 24th December to 6th January following.

LEGAL HOLIDAYS.

In all the Provinces of Canada, except the Province of Quebec, the following are legal holidays: - Sundays, New Year's Day, Good Friday, Easter Monday, Victoria Day (24th May), Dominion Day, Labour Day (1st Monday in September), King's Birthday (9th November), Christmas Day, any day appointed by Proclamation as a Public Holiday or for a General Fast or Thanksgiving, and the day next following New Year's Day, Victoria Day, Dominion Day, King's Birthday and Christmas Day, when those days respectively fall on Sunday.

In the Province fo QUEBEC - The same days, and also Epiphany, Ascension, All Saints and Conception.

The Quebec legal holidays are observed in the Public Departments, Ottawa.

The follwoing remarks, except as hereinafter mentioned, apply to join stock companies, whether they are incorporated under the Dominion of Ontario Joint Stock Company Act.

A Joint stock company is a partnership consisting of a large number of persons incorporated under some statute with the object of carrying on some specified purpose or business, and having a capital divided into equal shares which are transferable by the respective holders thereof without the consent of the other share-holders.

One or more shares are held by each shareholder, and in proportion to the shares held by him he is entitled to vote at meetings of the company, and to participate in the profits of the company.

There are two kinds of shares or stock, viz., common and preferred or preference.

By common shares or stock is meant stock which entitles the owner of it to a pro rata division of profits.

By preferred or preferenes stock is meant stock which entitles its owner to dividends out of the net profins before or in preference to the holders of the common stock, and which may in addition entitle its owner, in the event of the winding up of the company, and if Shere is any capital to be returned to the shareholders, to have the amount paid in on his shares returned to him before the common umon stockholder receives the amount paid in by him.

Cumulative preference stock is preference stock which entities the holder thereof to have any deficiency of dividends in any year made good to him out of the profits of subsequent years.

Non-cumulative preference stock does not give the holder thereof this right, so that the holder of such stock can only look to the year's profita for his dividend for that particular year.

Preferred stock redeemable by the company is pret erence stock issued by a compsay by a company which has the right to buy hack that stock at any stipulated time.

Shareholders of preference stock possess all the rights and are subject to all the liabilities of other share holders their only privilege is their preference over the other shareholders with respect to dividends and capital

A joint stock company is known in law as a corpor ation aggregate. The members of the company and their successors form hut one person in law, a person different from that of any of the members, though composed of them.

Each shareholder is responsible for the debts of the company to an amount equal to that not pald up on his shares; so that, in case of the insolvency of the com pany, he stands to low the amount paid in by him, and in addition he may be called upon to pay the amount still unpaid on his shares.

Under The Ontario Joint Stock Company Act (which applies to companies incorporated under that act), no person holding stock in the company as an executor, administrator, guardian or trustee, is personally Habile as a shareholder; but the estate and funds in his hands of the party represented by him is liable.

executor, etc., represents the stock held by him at all meetings, and can vote as a shareholder. Every person who has pledged his stock represents the same at all meetings, and can vote as a shareholder. All questions proposed at meetings of the shareholders for teh consideration of the shareholders are determined by the majoirty of votes, and the chairman presiding at such meetings has the casting vote in case of an equality of votes.

INCORPORATION OF COMPANIES UNDER THE ONTARIO JOINT STOCK COMPANY ACT.

1. There must be at least five petitioners for the letters patent, and each petitioner must be of the age of twenty-one years. Each petitioner must be the bona fide holder in his own right of the shares for which he has subscribed.

2. There must be a formal petition, duly executed.

3. There must be a memorandum of agreement and stock book, duly executed, in duplicate.

4. Special conditions, if any, intended to have a bearing upon the stock of the company, or the manner of which it, or any portion of it, shall or may, be subscribed for, must be inserted in the petition and in the memorandum of agreementnt and stock book as material parts thereof.

THE PETITION.

The petition, which may be put in at any time with-out gazette notice, must state: -

a) The name, residence and occupation of each petitioner in full.

b) The proposed corporate name of the company.

c) The object of the company breifly stated in general terms, as, for example: "To manufacture and sell glassware."

The objects of a mining compnay should be stated as follows: -

"Subject to the provisions of The Ontario Mining "Companies Incorporation Act and with all the powers "mentioned in Section 4 of the said, act, to carry on, in "all their branches, the operations of a mining, milling, "reduction and development company."

If a mining company wishes to be a no-personal liability compnay, the petitioners must add the necessary words to that effect to the prayer of their petition.

d) The plact at, or from, which teh undertaking of the company is to be carried on.

e) The place in Ontario where the head office of the company is to be situated, and where its prinicipal books of account and its corporation records are to be kept, and to which all communications and notices may be addressed.

f) The capital of the company, and the number of shares, and the amount of each.

g) The names of provisional directors of teh compnay, who must be, at least, three in number and who must be stockholders.

h) The amount of stock for which each petitioner has subscribed in the memorandum of agreement and stock book.

The application must be by petition signed by the executive officers of the company, and passed under the company's seal.

The petition must state the material facts, such as

(1) the name of the kingdom, dominion, state, pro vince or other jurisdiction under the laws of which the petitioning company was incorporated and is working; (2) its corporate name; (3) the date and manner of its Incorporation; (4) the place where its head office is situated; (6) whether its existence is limited by statute or otherwise; and, if so, the period of its existence yet to elapse, and whether its existence may be lawfully extended; (6) whether it is a valid and subsisting cor-poration (7) whether it has power, either express or implied, to carry on its business in Ontario; (8) whether it has power to hold land in Ontario, and, if so, the con-ditions, if any, under which such land is to be held; (9) its authorized powers set out in full; (10) the powers which it destres to exercise in Ontario; (11) the amount of its authorized capital, and whether such capital is divided into shares, and, if so, how; (12) the amount of its subscribed capital; (13) the amount of its paid-up capital; (14) whether it was carrying on business in Ontario on 1st July, 1900, and, if so, in what manner, at what places and to what extent; (15) its head office, or other chief place of business in Ontario; (16) the name, description and place of residence of its chief agent or representative in Ontario; (17) that the company has authorized the making of the application, and has duly appointed an attorney; (18) the name, description and place of residence of such attorney, and (19) such further information as the Provincial Secretary may require. The contents of, the signatures to, and the impression of the seal upon the petition, must be verified by affidavit or statutory declaration.

If the application be on behalf of a company incorpor ated under the laws of the Dominion of Canada, a copy of its charter, or of the act incorporating it, certified by the Deputy Registrar General, or by the Clerk of the Parliament, respectively, must be produced with the application. A similar observation will apply to a com pany incorporated under the laws of any of the Provinces of the Dominion of Canada, regard being had to the proper officers in that behalf for the purposes of certi deation. If the application be on behalf of a company incorpor ated under the laws of Great Britain and Ireland, the copy of the metnorandum and articles of association produced must be certified to be a true copy by the Registrar of Joint Stock Companies at London, Edin burgh or Dublin, as the case may be.

If the application be on behalf of a company incorporated under the laws of one of the United States of America, the evidence of incorporation must consist of a duly-certified copy of the papers originally, and, if any, subsequently, filed in the Department of the Secre tary of State, or other proper officer having the custody of the papers, and duly verified by such officer.

A person, resident in Ontario, or company having its head office in Ontario, must be appointed by the petition-ing company to be its attorney and representative in Ontario, and a power of attorney, duly executed, for the purpose, under the seal of the company, must be transmitted with the papers.

the company as an executor, administrator, tutor, curator, guardian or trustee for aty person named in. the books of the company as being so represented by him, shall be personally Hable as a sharebolder; but the estate and funds in his hands of the party repre sented by him shall be liable.

It should be stated that under both acts a company is hot bound to ses to the performance by the trustee of any trust in respect of any share; and the receipt of the sharebolder, in whose name the same stands in the hooks of the company, is a valid discharge to the com pany for any dividend or money payable on the shares. No person holding stock as collateral security is personally subject to Hability as a sharebolder; but the person pledging such stock is considered as holding the same, and is Habie as a shareholder.

Calls on shares must be promptly paid on the day appointed for payment, and a shareholder is liable for interest thereon at the legal rate after default in payment.

If the call is not paid at the appointed time the directors may, if they prefer, forfeit the shares, which will thereupon became the property of the company, and can be disposed of by the company. The Dominion Joint Stock Company Act provides that, notwithstand ing the forfeiture, the holder of such shares which have boun forfeited will continue llable to the then creditors of the company for the amount unpaid on such shares at the time of forfeiture, less any suns subsequently received thereon.

The shares of stock are transferable on the books of the company in the manner prescribed by the letters patent or the by-laws of the company. No transfer of shares by a shareholder is valid for any purpose, so far as the company or are concerned, until entry thereof is made in the transfer book int, until such transfer is entered, both transferrer and transforce are each liable on the shares to the company and Its cruditors. Such a transfer, however, though not so entered, is valid as between the transferrer and trans-feree.

The Dominion Joint Stock Company Act, however, provides that the entry of the transfer is not necessary in the cam case of companies whose stock is llated and dealt with on any recognized stock exchange by means of serip commonly in use, endorsed in blank, and trans terable by delivery, whilch constitutes valid transfers: the scrip holder is not, however, entitled to vote upon shares until they are registered in his name in the books of the company.

No transfer of shores, whereof the full amount has not been paid in, can be made without the consent of The directors, and whenever any transfer of shares not Pally paid in has been made with such consent to a person who is not apparently of sufficient means to fully pay up such shares, the directors are personally liable to creditors of the company to the same extent as the transferring shareholder, but for such transfer, would have been.

No share is transferable until all previous calls are fully paid: The Dominion Joint Stock Company Act further provides that the directors may deoline to register any transfer of shares belonging to any shareholder who is Indebted to the company.

SHAREHOLDERS' VOTES AT GENERAL MEETINGS.

grant of incorporation, and that at least ten per cent. of the nominla capital of the compnay has been subscribed.

j) Signatures to the petition and memorandum of agreement and tosck book must be witnessed and proved by teh affidavit or statutory declaration of persons who are not petitioners, or directly interested in the formation of the company.

k) Signatures by attorney must be made under a specific, not general, power of attorney, duly executed.

l) At least two signatures must be written on the leaf, or page, which contains the prayer of the petition.

m) The facts stated in the petition must be established by affidavit or statutory declaration.

GOVERNMENT FEES FOR LETTERS PATENT UNDER ONTARIO ACT.

The petition will not be considered by the government until the fees are paid. The fees are payable to the Provincial Treasurer. The following is the tariff of fees:

FOR LETTERS PATENT.

When capital stock is $40,000 or less, $100.

When capital stock is more than $40,000, but does not exceed $100,000, the fee is $100, and $1 for every $1,000 or fractional part htereof in excess of $40,000.

When capital stock is over $100,000, but does not exceed $1,000,000, the fee si $160, and $2.50 for every $10,000 or fractional part thereof in excess of $100,000.

When captial stock is $1,000,000 or over, the fee is $385, and $2.50 for every $10,000 or fractional part thereof in excess of $1,000,000.

When the charter is for a cheese or butter company, $10.

FEES FOR SUPPLEMENTARY LETTERS PATENT.

When the capital of a company is increased, the fee is according to the above tariff, but on the increase only.

In all other cases of supplementary letters patent the fee is $100.

FEES FOR LICENSES.

For an order-in-council changing the name of a company, $25.

For an order order-in-council approving of a by-law creating preference stock, $50.

FEES ON DEPOSITING WITH THE GOVERNMENT ANNUAL SUMMARY OF THE AFFAIRS OF THE COMPANY.

1. When the capital stock of the company is $50,000 or under, $2.

2. When capital stock of the company exceeds $50,000 but does not exceed $100,000, $3.

3. When the capital stock of the company exceeds $100,000, $5.

ONTARIO ACT AS TO LICENSES TO EXTRA-PROVINCIAL CORPORATIONS.

FEES FOR LICENSES FOR EXTRA-PROVINCIAL CORPORATIONS.

Fees for licenses to corporations incorporated under an act of the Legislature of the late Province of Canada, or by Royal Charter of the Government of that Province (that is, incorporated before 1st July, 1867), authorized to carry on business in Upper Canada, but not carrying on business in Ontario at the date of the commencement of the "Act respecting the licensing of Extra-Provincial Companies" (that is, on the 30th April, 1900); and for corporations incorporated under an act of the Dominion of Canada (that is, since 1st July, 1867), and authorized to carry on business in Ontario.

If the capital stock of the company does not exceed $100,000, the fee is $25.

If the capital stock of the comapny exceeds the sum of $100,000, the fee is $50.

In respect of all other extra-provincial comapnies the license fees payable are the same as the fees payable upon the incorporation of a company by letters patent under The Ontario Joint Stock Company Act.

In the case of certain extra-provincial companies the Lieutenant-Governor-in-Council may reduce the fee payable for the license. See Section 18 of the act.

FEES ON ANNUAL RETURNS OF EXTRA-PROVINCIAL CORPORATIONS.

If the capital stock does not exceed $100,000 the fee is $5.

If the capital stock exceeds $100,000 the fees $10.

INCORPORATION OF COMPANIES UNDER THE DOMINION JOINT STOCK COMPANY ACT.

Under this act letters patent granting incorporation will be granted to any number of persons, not less than five, who must be of the age of twenty-one years.

The petitioners must give at least one month's previous notice in The Canada Gezette of their intention to apply for the letters patent. This notics must contain the following particulars: (1) The proposed corporate name of the con company. (2) The purposes for which incorporation is sought, and that the operations of the company are to be carried on throughout the Dominion. ( The place within the Dominion which is to be its chief place of business. (4) The proposed amount of its capital stock. (5) The mumber of shares into which the cap capital is intended to be divided and the amount of each share. (6) The name in full and the address and occupation of each petitioner, with special metution of not less than three nor more than fifteen of their number who are to be the first or or provisional directors of the company, and the majority of whom must reside in Canada, and each director must own stock absolutely in his own right.

At any time not more than one month after the last publication of such notice in the Gazette the petitioners may petition for the issue of the letters patent, and the persons who petition must be the same persons whose names appear in the Gazette, and must be shareholder in the proposed company. One half of the proposed capital stock must be subscribed for and ten per cent. in cash paid in thereon by those whose names are set out in the Gazette notice and in the petition, or by somце of them. Stock subscribed for by persons who have not Joined in the notice and petition will not be organized.

The petition must correspond in every particular with the Gazette notice, and should confi {words covered by a stain} 2 additional information: The amount of s each of the petitioners; the amon paid lowing hereon by