Duty is to be paid on live stock in excess of the number above provided for. For customs entry purposes a mare with a colt under six months old is to be reckoned as one animal; a cow with a calf under six months old is also to be reckoned as one animal. Cattle and other live stock imported into Canada are subject to Quarantine Regulations. The following articles have free entry: Settler' effects, free viz: Wearing apparel, household furniture, books, implements and tools of trade, occupation, or employment: guns, musical instruments, domestic sewing machines, typewriters, live stock, bicycles, carts, and other vehicles, and agricultural implements in use by the settler for at least six months before his removal to Canada, not to include machinery or articles imported for use in any manufacturing establishment or for sale; also books, pictures, family plate or furniture, personal effects, and heirlooms left by bequest; provided, that any dutiable articles entered as settlers' effects may not be so entered unless brought with the settler on his first arrival, and shall not be sold or otherwise disposed of without payment of duty until after twelve months' actual use in Canada. The settler will be required to take oath that all of the articles have been owned by himself or herself for at least six months before removal to Canada; and that none have been imported as merchandise, for use in a manufacturing establishment or as a contractor's outfit, or for sale, and that he or she intend becoming a permanent settler within the Dominion of Canada, and that the "Live Stock" enumerated is intended for his or her own use on the farm which he or she is about to occupy (or cultivate), and not for sale or speculative purposes, nor for the use of any other person or persons. FREIGHT REGULATIONS 1. Carloads of Settlers' Effects, the property of the settler, may be made up of the following described property for the benefit of actual settlers, viz: Live stock, any number up to but not exceeding ten (10) head, all told, viz: Cattle, calves, sheep, hogs, mules, or horses (the customs will admit free of duty in numbers referred to in Customs paragraph above, but railway regulations only permit ten head in each car); Household Goods and personal property (second-hand); Wagons or other vehicles for personal use (second-hand); Farm Machinery, Implements, and Tools (all second-hand); Soft-wood Lumber (Pine, Hemlock, or Spruce--only) and Shingles, which must not exceed 2,000 feet in all, or the equivalent thereof; or in lieu of, not in addition to the lumber and shingles, a Portable House may be shipped; Seed Grain, small quantity of trees or shrubbery; small lot live poultry or pet animals; and sufficient feed for the live stock while on the journey. Settlers' Effects rates, however, will not apply on shipments of second-hand Wagons, Buggies, Farm Machinery, Implements, or Tools, unless accompanied by Household Goods.