referred to in this Act; and any such regulation may, from time to time, be repealed or amended as other regulations in matters relating to the Customs.

shall recover

thereof.

42. If any person makes, or sends, or brings into No person Canada, or causes or authorizes the making, sending or making or authorizing a bringing into Canada, of any invoice or paper, used or false invoice intended to be used as an invoice for Customs purposes, of any goods wherein any goods are entered or charged at a less price or any part of value than that actually charged or intended to be charged the price for them, no price or sum of money shall be recoverable by such person, his assigns or representatives, for the price or on account of the purchase of such goods or any part of them, or on any bill of exchange, note or other security, (unless in the hands of an innocent holder for value without notice,) made, given or executed for the price of or on account of the purchase of such goods or any part of such price; and the production or proof of the existence Evidence of of any other invoice, account, document or paper made or fraud. sent by the same person, or by his authority, wherein the same goods or any of them are charged or entered at or mentioned as bearing a greater price than that set upon them in any such invoice as first above mentioned, shall be prima facie evidence that such first mentioned invoice was intended to be fraudulently used for Customs purposes; but such intention, or the actual fraudulent use of such invoice, may be proved by any other legal evidence.

invoices.

43. The Collectors of Customs, at all the ports in Canada, Collector to shall retain and put on file, after duly stamping the same, retain and file all invoices of goods imported at such ports respectively,of which invoices they shall give certified copies or extracts, whenever called upon so to do by the importers; and such copies or extracts so duly certified by the Collector Certified or other proper officer and bearing the stamp of the Custom copies to be House at which they are filed, shall be considered and received as authentic; and the Collector shall be entitled to Fee. demand for each certificate a fee of fifty cents, before delivering the same.

evidence.

Îector to ex

oath, &c.

44. Any Appraiser, or any Collector acting as such (or the Power of apmerchants to be selected as hereinafter mentioned, to examine praiser or coland appraise any goods,-if the importer, owner, consignee amine the or agent is dissatisfied with the first appraisement), may parties on call before him or them and examine upon oath any owner, importer, consignee or other person, touching any matter or thing which such Appraiser or Collector deems material in ascertaining the true value of any goods imported, and may require the production on oath of any letters, accounts, invoices or other papers or account books in his possession relating to the same:

Penalty for refusing to attend, &c.

evidence.

2. And if any person so called neglects or refuses to attend, or declines to answer, or refuses to answer in writing (if required) to any interrogatories, or to subscribe his name to his deposition or answer, or to produce any such papers or account books as aforesaid when required so to do, he shall thereby incur a penalty of fifty dollars; and if such person is the owner, importer or consignee of the goods in question, the appraisement which the Appraiser or Collector acting as such shall make thereof shall be final and conclusive:

Penalty for 3. And if any person wilfully swears falsely in any such wilfully false examination, and he is the owner, importer or consignee of the goods in question, they shall be forfeited; and all depositions or testimony in writing taken under this section, the office of shall be filed in the office of the Collector at the place the Collector. where the same are made or taken,-there to remain for future use or reference.

to be filed in

appraisement

Two mer

chants to be appointed to

Importer dis45. If the importer, owner, consignee or agent, having satisfied with complied with the requirements of this Act, is dissatisfied may appeal in with the appraisement made, as aforesaid, of any such certain cases. goods, he may forthwith give notice in writing, to the Collector, of such dissatisfaction,-on the receipt of which notice the Collector shall select two discreet and experienced merchants, familiar with the character and value of the goods in question, to examine and appraise the same, agreeably to the foregoing provisions, and if they disagree the Collector shall decide between them; and the appraisement thus praisement to made shall be final and conclusive, and the duty shall be levied accordingly:

goods.

Their ap

be final.

Remunera

tion of such merchants,

2. The said merchants shall each be entitled to the sum of five dollars, to be paid by the party dissatisfied with the and by whom former appraisement, if the value ascertained by the second paid. appraisement is equal to or greater than that ascertained by such former appraisement, or if the value ascertained by such second appraisement exceeds by ten per cent., or more, the value of the goods for duty, as it would appear by the invoice and bill of entry thereof; otherwise the same shall be paid by the Collector out of any public moneys in his hands, and charged in his accounts:

Penalty for refusing to

act.

Additional

duty in cases of under-valuation.

3. Any merchant chosen to make an appraisement required under this Act, who, after due notice of such choice has been given to him in writing, declines or neglects to make such appraisement, shall, for so refusing or neglecting, incur a penalty of forty dollars and costs.

46. If in any case the actual value for duty of any goods, as finally determined by the Appraiser or Collector acting as such, or under the next preceding section, in the case therein mentioned, exceeds by twenty per centum, or

more

more, the value for duty as it would appear by the invoice and bill of entry thereof, then in addition to the duty otherwise payable on such goods, when properly valued, there shall be levied and collected upon the same a further duty equal to one-half of the duty so otherwise payable: And the Appraised value of any goods for duty shall never be appraised at less value never to than the value for duty, as it would appear by the invoice invoice value. and bill of entry.

be less than

to be final,

in a certain

toms.

47. On the entry of any goods, the decision of the Col- Duties fixed lector of Customs at the port of entry, as to the rate and by Collector amount of duties to be paid on such goods, shall be final unless appealand conclusive against all persons interested therein, unless ed from withthe owner, importer, consignee or agent of the goods, do, time to Miniswithin ten days after the ascertainment and liquidation of ter of Custhe duties by the proper officers of Customs, and whether the goods are entered in bond or for consumption, give notice in writing to the Collector on each entry, if dissatisfied with his decision, setting forth therein, distinctly and specifically, the grounds of his objection thereto, and do, within thirty days after the date of such ascertainment and liquidation, appeal therefrom to the Minister of Customs, -whose decision on such appeal, or in his absence the decision of any other member of the Executive Council who may be appointed by the Governor in Council for that purpose, shall be final and conclusive; and such goods shall be liable to duty accordingly, unless suit be brought within sixty No suits for days after the decision on such appeal, for any duties which recovery until shall have been paid before date of such decision, on such on appeal. goods, or within sixty days after the payment of duties paid after such decision; and no suit shall be maintained in any Court for the recovery of any duties alleged to have been erroneously or illegally exacted, until such decision as last mentioned shall have been first had on such appeal: Provided Proviso. that such decision shall be given within thirty days after such appeal has been lodged with the Minister of Customs.

after decision

48. The value of goods chargeable with ad valorem duties, Value of prize brought into Canada under the denomination of prize goods, goods-how or which shall be sold by order of the Court of Vice- for duty. Admiralty, or which shall become forfeited and be sold as such, shall, if the value thereof cannot be ascertained by the means hereinbefore prescribed, be determined by the gross price which the same shall bring at public auction; and the purchasers shall be considered the importers and pay the duties thereon.

ENTRY INWARDS-POWERS OF COLLECTOR FOR ENSURING

FAIR VALUATION.

19. The Collector may always, when he deems it expedient Collector may for the protection of the revenue and the fair trader, and take goods on

subject

paying the

value assigned in the bill of entry, adding ten per

cent. and charges.

subject always to any regulations to be made by the Governor in Council in that behalf,-detain and cause to be properly secured, and may at any time, within fifteen days, declare his option to take, and may take for the Crown, any whole package or packages, or separate and distinct parcel or parcels, or the whole of the goods mentioned in any bill of entry, and may pay, when thereunto requested, to the owner or person entering the same, and out of any public moneys in the hands of such Collector, the sum at which such goods, packages or parcels are respectively valued for duty in the bill of entry, and ten per cent. thereon, and also the fair freight and charges thereon to the port of entry, and Goods taken, may take a receipt for such sum and addition when paid: and the goods so taken shall (whether such payment be requested or not) belong to the Crown from the time they are so taken as aforesaid, and shall be sold or otherwise dealt with in such manner as shall be provided by any regulation in that behalf, or as the Minister of Customs shall direct; and the net proceeds of the sale of any such goods shall be applied first to the repayment to the Consolidated Revenue Fund of the sum so paid to the owner or person entering such goods, and the remainder to or towards the payment of the lawful duty on the same:

how dealt

with.

Bonus to Col- 2. And if the net proceeds of any such sale exceeds the lector, apamount paid as aforesaid for the goods, and the amount of praiser, &c., for diligence. duty legally accruing thereon, then any part of the surplus, not exceeding fifty per centum of such surplus, may under any regulation or order of the Governor in Council be paid to the Collector, Appraiser or other officer concerned in the taking thereof, as a reward for his diligence.

Collector may

cause a certain number

of packages in every entry

to be opened, &c.

invoice, or

50. The Collector shall cause at least one package in every invoice, and at least one package in ten if there be more than ten in any invoice, and so many more as he or any Appraiser deems it expedient to examine for the protection of the revenue, to be sent to the warehouse, and there to be opened, examined and appraised, the packages to be so Forfeiture of opened being designated by the Collector: And if any packgoods not age is found to contain any goods not mentioned in the inmentioned in voice, such goods shall be absolutely forfeited, and if any fraudulently goods are found which do not correspond with the descripundervalued, tion thereof in the invoice, and such omission or non-correspondence appears to have been made for the purpose of avoiding payment of the duty or of any part of the duty on Or for false such goods, or if in any invoice or entry any goods have been statement in undervalued with such intent as aforesaid, or if the oath any oath, &c. made with regard to any such invoice or entry is wilfully false in any particular-then, in any of the cases aforesaid, all the packages and goods included or pretended to be included, or which ought to have been included in such invoice or entry, shall be forfeited

&c.

tion.

51. All the packages mentioned in any one entry, Provision as although most of such packages may have been delivered to to packages delivered to the importer, shall be subject to the control of the Customs importer beauthorities of the port at which they are entered, until such fore examinaof the packages as have been sent for examination to the examining warehouse shall have been duly examined and approved, provided such examination takes place within three days after the delivery of the package or packages into the examining warehouse, and after twenty-four hours' notice by the importer to the Collector; and a bond shall be Bond to be given by the importer conditioned that the packages so given. delivered shall not be opened or unpacked before the package or packages sent to the examining warehouse shall have been examined and passed as aforesaid, provided they are examined within the delay aforesaid; and the packages so delivered, or the goods, if lawfully unpacked, shall, if required by the Collector of Customs, be returned to the Custom House within such delay as may be mentioned in the bond, under the forfeiture of the penalty of such bond,-pro- Proviso: for vided that the Collector shall use due diligence in causing avoiding de- such examination to be made, and may, if he sees no objection, permit the remaining packages to be opened and unpacked as soon as those sent to the warehouse have been examined and approved:

lay.

bond.

2. The bond above mentioned may be a general bond Nature and covering the entries to be made by the importer for a period amount of of twelve months from its date, and the penal sum shall be equal to the value of the largest importation made by the importer in question at any one time during the twelve months next immediately preceding; or if such importer has made no importations by which, in the opinion of the Collector such penal sum can be properly fixed, the Collector shall fix the amount thereof at such sum as he deems equitable.

ENTRY INWARDS---GENERAL PROVISIONS.

on whom to

52. The burden of proof that all the requirements of Onus of proof this Act, with regard to the entry of any goods, have been of due entry, complied with and fulfilled, shall, in all cases, lie upon the lie. parties whose duty it was to comply with and fulfil the

same.

branded or

be made by

53. And whereas it is expedient that certain goods Duty-paid when imported into Canada should be marked or branded goods may be with such mark or brand as may be deemed necessary, in marked under order to denote the payment of the duty to which such regulations to goods are liable: Therefore the Governor in Council may, the Governor by regulation, direct that after any goods have been entered in Council. at the Custom House, and before the same are discharged by the officers and delivered into the custody of the importer