Surplus

goods stowed loose, and where and to whom consigned, and where any and what goods, if any, have been laden or unladen, or bulk has been broken, during the voyage, what part of the cargo is intended to be landed at that port, and what at any other port in Canada, and what part (if any) is intended to be exported in the same vessel, and what surplus stores remain on board,--as far as any of such particulars can be known to him: And in the case of every vessel bound for any sea port in Canada, from any port out of Canada, the Collector or proper officer of such Canadian port may cause such vessel to be boarded by an officer of Customs detailed by him for such service, at any place within three ground, and marine miles of the anchorage ground, and such officer may

stores.

Vessels from ports out of

Canada may be boarded within three miles of any anchorage

report demanded.

Officer may remain on board, &c.

Production of bills of lad

ing questions, &c.

demand from the master or purser of such vessel a correct copy of the report inwards intended by him to be presented at the Custom House on arrival. Such boarding officer may remain on board the vessel until she anchors, and the copy of the report so received by him shall be deposited by him at the Custom House as the vessel's report inwards, for comparison with that to be presented by the master in person.

2. And the master shall, at the same time, if required by the officer of Customs, produce to him the bills of lading of ing, answer the cargo, or true copies thereof, and shall, if so required, make and subscribe an affidavit referring to his report and declaring that all the statements made in the report are true; and shall further answer all such questions concerning the vessel and cargo, and the crew, and the voyage, as shall be demanded of him by such officer, and shall, if required, make the substance of any such answer part of his report: and if any goods are unladen from any vessel before such report be made, or if the master fails to make such report, or makes an untrue report, or does not truly answer the questions demanded of him, he shall forfeit the sum of four hundred dollars :

Penalty for

contravention.

Goods not re

forfeited

3. And any goods not reported, found on board or ported to be landed, shall be forfeited, unless it appears that there was no fraudulent intention,-in which case the master shall be allowed to amend his report; but the necessary discharging of any goods for the purpose of lightening the vessel in order to pass any shoal, or otherwise for the safety of such vessel, shall not be deemed an unlawful landing or breaking of bulk, under this section:

As to the necessary light

ening of vessels.

Goods intended for

4. If the contents of any package intended for importation into another port, or for exportation, be unknown to the another port. master, the officer may open and examine it, and cause it for that purpose to be landed if he sees fit; and if any prohibited goods be found therein, all the goods in such package shall be forfeited:

Governor in

tions for the

wharves and

5. Provided, that in order to avoid injurious delay to To avoid insteamers and other vessels under certain circumstances, the jurious delay, Governor in Council may make such regulations as may be Council may considered advisable, for the appointment of Sufferance make regula. Wharves and Warehouses, at which goods arriving by vessels appointment in transit to other ports or confined to certain days of of sufferance departure, may be landed and afterwards stored before entry, warehouses. such vessels being duly reported to the Custom House, and having obtained the Collector's warrant for the purpose; provided such landing be effected between sunrise and sunset, on a day not being Sunday or a statutory holiday, and provided the goods on being so landed, are immediately Proviso. stored in some such approved Sufferance Warehouse; and such goods shall be thereafter dealt with by the Customs as prescribed by law; but nothing in this section shall affect Proviso... any contract, express or implied, between the master or owner of any such vessel and the owner, shipper or consignee of any such goods as aforesaid, or the rights or liability of any party under such contract; and provided, further, that the Governor in Council may make similar regulations for the Sufferance appointment of Sufferance Warehouses, in which goods warehouses for goods by arriving by railway may be stored before entry,-such goods railway. having been duly reported to the Custom House :

made on im

6. The conductor of every railway train carrying freight Report to be arriving at any port in Canada from any foreign port, portation, by shall come directly, and before bulk is broken, to the railway conCustom House at such port, and report all merchandise ductor. on board his train or in any particular car belonging to such train, stating the marks and numbers of every package and parcel of goods on board, and where the same was laden, and where and to whom consigned, and what part thereof, if any, is intended to pass in transilu through Canada to some port or place in the United States, or to be transhipped at some other port in Canada, to be exported to a port or place out of Canada; and if any goods are Penalty for unladen before such report is made, except by written per- tion mission of the Collector, or proper officer of Customs, or if the conductor fails to make such report, or makes an untrue report, or does not truly answer any questions put to him respecting the same, he shall forfeit the sum of four hundred dollars;

contraven

lion.

7. And fresh fish, coin or bullion may be landed without As to fish, entry or warrant, as may also goods in any stranded or coin or bulwrecked vessel, provided they be duly reported and entered as soon as possible after being safely deposited on shore, and that the landing be in presence of an officer of the Customs, if one can be procured :

8. If a vessel having live stock or perishable articles on Or live stock deck arrives after business hours, the Collector or any officer or perishable

at

articles

Governor in

Council may

shall be a

⚫ coasting voyage.

deemed in

at the port may permit the master to unlade the same before report; but report shall in such case be made as soon as may be after the next opening of the Customs office.

13. The Governor in Council may, by regulation, declare declare what any trade or voyage on the seas, rivers, lakes or waters, within or adjacent to Canada, whether to or from any place within or without Canada, to be a coasting trade or a coasting voyage within the meaning of this Act,whether such seas, rivers, lakes or waters are or are not, geographically or for the purposes of other Acts or What shall be laws, inland waters; and all carrying by water which is not land naviga- a carrying by sea or coastwise, shall be deemed to be a carrying by inland navigation; and the Governor in Council may, from time to time, with regard to any such coasting trade, dispense with such of the requirements of the four next preceding sections as he deems it inexpedient to enforce in any case or class of cases, or make such further regulations as he may think expedient; and any goods carried coast wise, or laden, water borne or unladen, contrary to such regulations or to any provision of this Act not dispensed with by such regulations shall be forfeited.

tion.

Governor in
Council may

relieve
coasters.

Penalty for

contraven

tion.

Report to be

made on im

14. The master or person in charge of any vessel, whether portation by laden or in ballast, or carriage arriving by land or inland land or inland navigation in any port or place of entry in Canada, from navigation. any place beyond the limits of Canada, and having any goods therein (whether any duty be payable on such goods or not) or if the carriage, or its tackle, or the horses or cattle drawing the same, or any of them, is or are liable to duty, and any person whosoever so arriving and having with him or in his charge or custody any goods, shall come directly, and before any such goods are unladen or put out of his custody, to the Custom House for such port or place of entry, and make a report in writing (in such form as may be appointed for that purpose by competent authority) to the Collector or other proper officer, of the arrival of such vessel, carriage or goods,-stating in such such report. report the marks and numbers of every package and parcel of goods in such vessel or carriage, or in the charge and custody of such person, from what place the same are respectively brought, and to what place and to whom consigned or belonging, as far as such particulars are known to him; and he shall then and there produce such goods to the Collector or other proper officer, and shall declare that no goods have been unladen from such vessel or carriage, or have been put out of his possession, between the time of his coming within the limits of Canada and of his making such report and affidavit, and shall further answer all such questions concerning such vessel, carriage or goods, as are demanded of him by such Collector or officer:

"Contents of

2. And if any goods are unladen from such vessel or car- Forfeiture of riage, or put out of the custody of such master or person, en, &c., goods unbefore such report is made, or if such master or person fails to without being make such report or to produce such goods, or makes an reported; penalty for untrue report, or does not truly answer the questions untrue report. demanded of him, he shall for each or any such offence forfeit the sum of four hundred dollars; and if any such goods are not so reported and produced, or if the marks and numbers of any package do not agree with the report made, such goods or package shall be forfeited.

ENTRY-GENERAL FORM OF.

shall be made.

15. Every importer of any goods by sea or from any place Within what out of Canada shall, within three days after the arrival of time entries the importing vessel, make due entry inwards of such goods, If by sea, or and land the same; and every importer of any goods im- from any place out of ported by inland navigation in a decked vessel of one Canada. hundred tons burthen or more, shall, within twenty-four hours of the arrival of the importing vessel, make due entry By inland inwards of such goods, and land the same; and every im- navigation, ia porter of any goods imported by inland navigation in any sels or by undecked vessel or in any vessel less than one hundred tons land. burthen, or by land, shall, forthwith, after the importation In undecked of such goods, produce the same to the proper officer and vessels. make due entry thereof.

decked ves

2. The person entering any goods inwards, shall deliver Bills of entry to the Collector or other proper officer, a bill of the entry inwards. thereof, in such form as shall be appointed by competent authority, fairly written or printed, or partly written and partly printed, and in duplicate, containing the name of the Duplicates. importer, and, if imported by water, the name of the vessel Particulars and of the master, and of the place to which bound, and of required. the place, within the port, where the goods are to be unladen,— and the description of the goods, and the marks and numbers and contents of the packages, and the place from which the goods are imported, and of what country or place such goods are the growth, produce or manufacture; and

unless the

3. Unless the goods are to be warehoused in the manner Duties to be by this Act provided, such persons shall, at the same time, paid down pay down all duties due upon all goods entered inwards; goods are and the Collector or other proper officer shall, immediately warehoused. thereupon, grant his warrant for the unlading of such goods, Warrant for and grant a permit for the conveyance of the same further unlading. into Canada, if so required by the importer:

Permit, if re

quired.

4. In default of such entry and landing, or production of For want of the goods, or payment of duty, the officer of Customs may entry, goods convey the goods to the Customs Warehouse, there to be to the warekept at the risk and charge of the owner;-and if such house and

goods

may be taken

sold, if duties be not paid

within a certain time.

worthless

goods be not duly entered for consumption or for warehousing within one month from the date of their being so conveyed to the Customs Warehouse, and all charges of removal and warehouse rent duly paid at the time of such entry, the goods shall be sold by public auction to the highest bidder, and the proceeds thereof shall be applied first to the payment of duties and charges, and the overplus. it Proviso as to any, after discharging the vessel's lien, shall be paid to the owner of the goods or to his lawful agent; provided always. that in case the same cannot be sold for a sum sufficient to pay the duties and charges if offered for sale for home conGoods landed sumption, or the charges if offered for sale for exportation. such goods shall be destroyed; and any goods unladen or landed before due entry thereof and warrant for landing, shall be forfeited, and any person concerned in landing or receiving or concealing goods so landed shall, for each offence, forfeit four hundred dollars :

goods.

before due

entry, &c.

Proviso: as to

tended to be

first port the vessel makes.

5. But if any goods are brought in any decked vessel, goods not in- from any place out of Canada to any port of entry therein. landed at the and not landed, but it is intended to convey such goods to some other port in Canada in the same vessel, there to be landed, then the duty shall not be paid nor the entry comWhere the en- pleted at the first port, but at the port where the goods are to be landed and to which they shall be conveyed accordingly, under such regulations and with such security or precautions for compliance with the requirements of this Act, as the Governor in Council may from time to time appoint:

try shall be

completed.

Verified en

is granted to

vessel.

6. Before a clearance is granted to any vessel bound to a port tries of cargo or place out of Canada, the owners, shippers or consignors required by collector be- of the cargo on board such vessel shall deliver to the Colfore clearance lector or proper officer of Customs, entries of such parts of the cargo as are shipped by them respectively, and shall verify the same by oath; and such entries shall specify the kinds and quantities of the articles shipped by them respectively, and the value of the total quantity of each kind of articles, and whether the said goods are of Canadian or of foreign production or manufacture; and such oath shall state that such entry contains a full, just and true account of all articles laden on board of such vessel by such owners, shippers or consignors respectively; and that the values of such articles are truly stated according to their actual cost, or the value which they truly bear at the port and time of exportation; and in case the goods so shipped or any part thereof be liable by law to any export duty, the amount of such duty shall be stated in such entry; and no such entry shall be valid, and no clearance shall be granted to such vessel until such duty is paid to the Collector or proper officer of Customs: