exportation

7. The owners, shippers, or consignors of any goods to a Verified entry port or place out of Canada, to be transported by railway or required for other land conveyance, shall enter the same for exportation by railway. at the Custom House nearest to the place of lading; and such entry shall specify the kinds and quantities of the articles laden by them respectively, and the proper name and description of the railway over which such goods are to be transported, or of any other conveyance to be used for the same purpose; and shall verify the same by oath, and such oath shall be of the same form and tenor as that required from owners, shippers or consignors of goods to be transported by sea; and if any of such goods are liable by law to any export duty, such duty shall be clearly stated upon such entry, and no railway car or other vehicle upon which such goods are laden shall be permitted to proceed until such duty is paid to the Collector or proper officer of Cus

toms:

tion of two

8. The owner, shipper, or consignor of any goods who Penalty for shall refuse or neglect to make entry of the articles shipped contravenor laden by them respectively, as required by the two next preceding preceding sub-sections, shall incur a penalty not exceeding sub-sections two hundred dollars for each such offence.

16. The Collector may require from the importer (or from Collector his agent) of any goods charged with duty, or conditionally may require further proof exempted from duty, or exempt therefrom, before admitting that goods the said goods to entry, such further proof as he deems are properly necessary, by oath or declaration, production of invoice or entered, &c. invoices, or bills of lading or otherwise, that such goods are properly described and rated for duty or come properly within the meaning of such exemptions.

17. Any package of which the importer or his agent Packages of declares the contents to be unknown to him, may be opened which the and examined by the Collector or other proper officer, in the contents are presence of such importer or agent, and at the expense of be opened. the importer, who shall also bear the expense of re-pack

ing.

unknown may

with the

18. No entry, nor any warrant for the landing of any No entry ungoods, or for the taking of any goods out of any warehouse less the goods (as hereinafter provided) shall be deemed valid, unless the correspond particulars of the goods and packages in such entry or report. warrant correspond with the particulars of the goods and packages purporting to be the same in the report of the vessel, or other report (where any is required) by which the importation or entry thereof is authorized, nor unless the goods have been properly described in such entry by the denominations, and with the characters and circumstances according to which such goods are charged with duty or may be imported and any goods taken or delivered out of Goods not

any

correspond

entry to be

forfeited.

ing with the any vessel, or out of any warehouse, or conveyed into Canada beyond the port or place of entry, by virtue of any entry or warrant not corresponding with the facts in all such respects, or not properly describing the goods, shall be deemed to be goods landed or taken without due entry Suspected thereof, and shall be forfeited: and the Collector or proper packages may officer, after the entry of any goods, may, on suspicion of fraud, open and examine any package of such goods, in presence of two or more credible witnesses; and if, upon. examination, the same are found to agree with the entries, Conditions. they shall be re-packed by such Collector or proper officer, at the public cost, but otherwise they shall be forfeited.

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be opened.

Quantity and value to be always given in entry.

Surplus stores

19. The quantity and value of any goods shall always be stated in the bill of entry thereof, although such goods are not subject to duty; and the invoice thereof shall be produced to the Collector.

20. The surplus stores of vessels arriving in Canada from of sea-going vessels to be parts beyond the seas, shall be subject to the same duties. liable to duty. and regulations as if imported as merchandise; but if it shall appear to the Collector that such stores are not excessive or unsuitable, under the circumstances of the voyage, he may permit them to be entered for the private use of the master or owner, or of any passenger to whom the same may belong, on payment of the proper duties, or to be warehoused for re-shipment for the future use of the vessel.

Annapolis.

Great Bras d'Or.

ad valorem

ed by water

and damaged.

21. Vessels entering the Gut of Annapolis may be reported and entered, and the duties on goods therein imported, paid either at the Port of Digby or Annapolis.

22. Vessels entering the Great Bras d'Or shall be reported and entered at such place as the Minister of Customs may, from time to time, direct.

ENTRY INWARDS-- GOODS DAMAGED, ETC.-FREE GOODS-
TARE.

Abatement of 23. If any goods imported by water, on which ad valorem duties on duties are payable, receive any damage by water or othergoods import wise during the course of the voyage, after such goods have been laden or shipped, and before the same are unshipped or discharged from the vessel in which they are imported into Canada, or from any vessel or craft into which the said goods have been transhipped for the purpose of being conveyed to the port of destination, so that the owner thereof is prejudiced in the sale of such goods,-then if the claim for abatement be made in due form at the first examination of the goods after landing, and while they are in the custody of the Crown, the Collector or proper officer of the Customs at the place where the same are landed, being satisfied of

the

the necessary facts, may offer to make such abatement of the duties otherwise payable on such goods, as he may think reasonable and just; but if the owner or consignee of the How ascergoods be not satisfied with the abatement so offered, then the tained. Collector may choose three disinterested merchants, experienced in the value of such goods, who, or any two of them, upon viewing the same, shall certify what damage such goods have received, or how much the same are lessened in their true value by such damage, in relation to the duties imposed on them; and thereupon such officer shall make or repay a proportionate allowance to the importer, by way of abatement of the duties due or payable, or which have been actually paid upon the same: and the Remunerasaid merchants shall be allowed in remuneration for such tion to be alvaluation, at the discretion of such officer, a sum of not less merchants asthan two dollars nor more than ten dollars for each mer- certaining such abatechant; and such remuneration shall be paid by the owner ment. or owners of such goods.

lowed to the

lost before

tions to be

24. When any vessel is entered at the Custom House at Return of duany port in Canada, on board of which there are any goods ties on goods on which any duty has been levied or collected, or on which landing, on any duty has been deposited, and thereafter the said goods what condiare lost or destroyed before the same are landed from such obtained. vessel, or from any vessel or craft employed to lighten such vessel,—then, on proof being made on the oath of one or more credible witness or witnesses, before and to the satisfaction of the Collector or proper officer of the Customs at the place (who shall administer the oath), that such goods, or any part thereof (specifying the same) have been so lost or destroyed before the landing of the same, the duties on the whole or the part thereof so proved to be lost or destroyed, shall, if the same have been paid or deposited, be returned to the owner or his agent.

purpose of

25. If any vessel having received damage puts into a Vessels unla-port in Canada to which she is not bound, having dutiable den for the goods on board, which it may be necessary to land for the repairing purpose of repairing the vessel in order to enable her to damages. proceed on her voyage, the Collector, upon application of the master or agent, may permit such goods to be unladen and deposited in a, warehouse in the custody of the Collector; and the Collector shall cause to be taken an exact account of the packages and contents; and entry of the goods shall then be made by the master or agent as hereinbefore directed, and they shall remain in the custody of the Collector until the vessel is ready for sea,-when, upon payment of storage and the reasonable charges of unlading and storing, the Collector shall deliver up the same to the master or agent to be exported or carried coastwise as the case may be, under the same security and regulations as if such goods had been imported in the usual manner,

and.

"Goods wreck

ed or derelict, &c.

and without payment of duty: no person shall be entitled to the benefit of this section who shall have sold any of such goods, except such as it may have been necessary to sell to defray the expense of repairs and charges of the vessel, or as may have been authorized by the Collector of Customs; and if goods are sold for payment of repairs and charges they shall be subject to duty, and shall be warehoused, or the duties thereon paid by the purchaser.

26. Goods derelict, flotsam, jetsam, or wreck, or landed or saved from any vessel wrecked, stranded, or lost, brought or coming into Canada, shall be subject to the same duties as goods of the like kind imported are subject to; and, if of such sort as are entitled to allowance for damage, such allowance shall be made under the direction of the Minister of Customs; if any person has in his possession, in port or on land, any such goods, the same being dutiable, and does not give notice thereof to the nearest officer of Customs without unnecessary delay, or does not, on demand, pay the duties thereon or deliver the same to the proper officer, he shall forfeit two hundred dollars, and the goods be forfeited: and if any person removes or alters in quantity or quality, any such goods, or unnecessarily opens or alters any package thereof, or abets any such act before the goods are deposited in a warehouse under the custody of the Customs officers, Sale for duty. he shall forfeit two hundred dollars: and if the duties on such goods are not paid within eighteen months from the time when the same were so deposited, the same may be sold in like manner, and for the same purposes as goods imported may in such default be sold; if they are sold for more than enough to pay the duty, the surplus shall be paid over to the person entitled to receive it.

Crown goods

if sold;

be

27. All goods exempt from duty as being imported or and others ex- taken out of warehouse for the use of Her Majesty's empted from duty, to be troops, or for any purpose for which such goods may liable to duty imported free of duty, shall, in case of the sale thereof after importation, become liable to and be charged with the duties payable on like goods on their importation for other Forfeiture if purposes and it such duties be not paid, such goods shall -duty be not be forfeited and may be seized and dealt with accordingly.

paid.

Allowance for

28. In all cases where duties are charged according to tare, &c., to be the weight, tale, gauge or measure, such allowances shall fixed by Gov- be made for tare and draft upon the packages as may be appointed by regulation made by the Governor in Council:

ernor in Council.

Where real

tare is known:

2. But when the original invoice of any goods is produced, and a declaration of the correctness thereof made as hereinafter provided, the tare according to such invoice shall be deducted from the gross weight of the goods instead of the allowances atoresaid; subject, however, to

such

such further regulation as the Governor in Council may from time to time make.

samples.

29. The Collector or any appraiser under this Act, may Collector, take samples of any goods imported, for the purpose of &c., may take ascertaining whether any and what duties are payable on such goods, and such samples shall be disposed of as the Minister of Customs may direct.

ENTRY INWARDS-VALUATION FOR DUTY.

30. And inasmuch as it is expedient to make such provi- Recital. sions for the valuation of goods subject to ad valorem duties

as may protect the revenue and the fair trader against

fraud by the undervaluation of any such goods,-Therefore, Appraisers to the Governor may from time to time, and when he deems it be appointed. expedient, appoint fit and proper persons to be appraisers of goods, and to act as such respectively, at such ports of entry and places as may be designated for that purpose: and each They shall such appraiser shall, before acting as such, take and sub- take an oath scribe the following oath of office before some Justice of the Peace having jurisdiction where the oath is taken, and shall deliver the same to the Collector at the port or place, or at one of the ports or places where he is appointed to act :

66

of office.

"I, A. B., having been appointed an appraiser of goods, The oath. wares and merchandise, and to act as such at the port of (or, as the case may be), do solemnly "swear (or affirm) that I will faithfully perform the duties "of the said office without partiality, fear, favour or affection, and that I will appraise the value of all goods sub"mitted to my appraisement, according to the true intent "and meaning of the laws imposing duties of Customs in "this Dominion; and that I will use my best endeavours to "prevent all fraud, subterfuge or evasion of the said laws, "and more especially to detect, expose and frustrate all "attempts to undervalue any goods, wares or merchandise "on which any duty is chargeable. So help me God."

to any port to

If no appraiser is appointed at any port of entry, the Col- Appraisers lector there shall act as appraiser, but without taking any may be sent special oath of office as such; and the Minister of Customs appraise may, at any time, direct any appraiser to attend at any port goods. or place for the purpose of valuing any goods, or of acting as appraiser

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