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on a voyage beyond seas, the probable duration of which out and home will not be less than thirty days, proof being first made by affidavit of the master or owner, to the satisfaction of the proper officer, that the stores are necessary and intended for the voyage; provided that the Minister of Customs may define and limit the kind, quantity and class of goods which may be so delivered as ships' stores.

ENTRY OUTWARDS.

70. The master of every vessel bound outwards from any Entry of ves-
port in Canada to any port or place beyond the seas, or on sel outwards.
any voyage to any place within or without the limits of
Canada, coastwise or by inland navigation, shall deliver to
the Collector or other proper officer an entry outwards under

his hand, of the destination of such vessel, stating her Particulars of
name, country and tonnage, the port of registry, the name such entry.
of the master, the country of the owners, and the number
of the crew; and before any goods or ballast are taken on Master to
board such vessel the master shall show that all goods show that all
imported in her, except such as were reported for exporta- ported in the
tion in the same vessel, have been duly entered,----except ship have been
discharged.
that the proper officer may issue a stiffening order that such
goods or ballast as may be specified therein may be laden.
before the former cargo is discharged:

goods im

2. And before such vessel departs, the master shall bring Content to be and deliver to the Collector or other proper officer, a content delivered. in writing under his hand, of the goods laden, and the Particulars names of the respective shippers and consignees of the required in. goods, with the marks and numbers of the packages or parcels of the same, and shall make and subscribe a declar- Declaration ation to the truth of such content as far as any of such to be made. particulars can be known to him:

3. And the master of every such vessel, whether in ballast Questions to or laden, shall, before departure, come before the Collector be answered. or other proper officer, and answer all such questions concerning the vessel, and the cargo, if any, and the crew, and the voyage, as may be demanded of him by such officer, and, if required, shall make his answers or any of them Clearance to be granted. part of the declaration made under his hand, as aforesaid ;---and thereupon the Collector or other proper officer, if such vessel is laden, shall make out and give to the master a certificate of the clearance of such vessel for her intended voyage with merchandise, or a certificate of her clearance in ballast, as the case may be; and if there be merchandise Contents. on board, and the vessel is bound to any port in Canada, such clearance shall state whether any and which of the goods are the produce of Canada, and if the goods are such as are liable to duties, whether the duties thereon have been paid; and in such case the master shall hand the clearance

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Penalty for leaving with

out a clearance or not

answering questions

truly.

Dispensation

trade.

to the Collector at the next port in Canada at which he
arrives, immediately on his arrival :

4. And if the vessel departs without such clearance, or if
the master delivers a false content, or does not truly answer
the questions demanded of him, he shall forfeit the sum of
four hundred dollars; and the vessel shall be liable to deten-
tion in any port in Canada until the said penalty be paid.

5. The Governor in Council may, by regulation, dispense as to coasting with any of the preceding requirements of this section, which he deems it inexpedient to enforce, with regard to vessels generally or to vessels engaged in the coasting trade or inland navigation.

Governor in

Council may tistical information as to

require sta

exports.

Entry outwards of goods from warehouse must correspond with entry inwards.

Entry outwards by

agent in certain cases.

Reports inwards and

71. The Governor in Council may, by regulations to be from time to time made in that behalf, require such information with regard to the description, quantity, quality and value of goods exported from Canada, or removed from one port to another in Canada, to be given to the proper officer of the Customs, in the entry of such goods outwards or otherwise, as he deems requisite for statistical purposes, whether such goods be exported or removed by sea, land or inland navigation,

72. No entry outwards nor any shipping warrant or warrant for taking goods from warehouse for exportation shall be deemed valid, unless the particulars of the goods and packages shall correspond with the particulars in the entry inwards, nor unless they shall have been properly described in the entry outwards, by the character, denomination and circumstances under which they were originally charged with duty; and any goods laden or taken out of the warehouse by an entry outwards or shipping warrant not so corresponding or not properly describing them, shall be forfeited.

73. If the owner of any goods be resident more than ten miles from the office of the Collector at the port of shipment, he may appoint an agent to make his entry outwards and clear and ship his goods,-but the name of the agent and the residence of the owner shall be subjoined to the name in the entry and shipping warrant; and the agent shall make the declaration on the entry which is required of the owner, and shall answer the questions that shall be put to him: any trading corporation or company may appoint an agent for the like purposes.

STEAMERS-ENTRY INWARDS AND OUTWARDS.

74. The report for entry, inwards and outwards, required by this Act, may, in the case of any steam vessel carrying a

purser,

1

pursers of

Master may

purser, be made by such purser with the like effect in all outwards may respects, and subject to the like penalty on the purser and be made by the like forfeiture of the goods in case of any untrue report, steamers. as if the report were made by the master ;-and the word "master," for the purposes of this section, shall be construed as including the purser of any steam vessel; but nothing Proviso herein contained shall preclude the Collector or proper be called on officer of Customs from calling upon the master of any steam to answer vessel, to answer all such questions concerning the vessel, questions. passengers, cargo and crew, as might be lawfully demanded of him, if the report had been made by him, or to exempt the master from the penalties imposed by this Act for failure to answer any such question, or for answering untruly, or to prevent the master from making such report if he shall see fit so to do

BILLS OF HEALTH

may grant

75. Whenever the Collector of Customs at any port is Collector satisfied that in such port as well as in the adjacent city or bills of town and its vicinity, there does not exist an extraordinary, health. infectious, contagious or epidemic disease, which could be transferred by the vessel, her crew, or cargo, he may grant to any vessel requiring a bill of health, a certificate, under his hand and seal, attesting the fact aforesaid, for which he shall be entitled to ask and receive a fee of one dollar.

SMUGGLING-AND OFFENCES CONNECTED THEREWITH.

76. If any person, knowingly and wilfully, with intent to Penalty on defraud the revenue of Canada, smuggles or clandestinely persons smuggling goods, introduces into Canada any goods subject to duty, without using false inpaying or accounting for the duty thereon, or makes out or voices, &c. passes or attempts to pass through the Custom House any false, forged or fraudulent invoice, or in any way attempts to defraud the revenue by evading the payment of the duty or of any part of the duty on any goods, every such person, his, her or their aiders or abettors shall, in addition to any other penalty or forfeiture to which they may be subject for such offence, be deemed guilty of a misdemeanor, and on convic- Misdemeanor. tion shall be liable to a penalty not exceeding two hundred Fine. dollars, or to imprisonment for a term not exceeding one year, or both, in the discretion of the court before whom the ment. conviction is had.

Imprison

77. If any person offers for sale any goods under pretence Forfeiture that the same are prohibited, or have been unshipped and penalty for offering and run on shore, or brought in, by land or otherwise, for sale goods without payment of duties, then and in such case all such pretended to be smuggled. goods (although not liable to any duties nor prohibited) shall be forfeited, and every person offering the same for sale shall forfeit treble the value of such goods, or the penalty of two hundred dollars, at the election of the prosecutor, which

61

penalty

penalty shall be recoverable in a summary way, before any Imprisonment one or more Justices of the Peace; and in default of payfor non-pay- ment on conviction, the party so offending shall be committed to any of Her Majesty's gaols for a period not exceeding sixty days.

ment.

Penalty for harbouring smuggled goods.

Company of

persons found with smuggled goods. Misdemea

nour.

&c.

78. Ifany person knowingly harbours, keeps, conceals, purchases, sells or exchanges any goods illegally imported into Canada (whether such goods are dutiable or not), or whereon the duties lawfully payable have not been paid, such person shall, for such offence, forfeit treble the value of the said goods, as well as the goods themselves.

79. If any five or more persons in company are found together, and they or any of them have any goods liable to forfeiture under this Act, every such person shall be guilty of misdemeanor, and punishable accordingly.

Penalty for 80. Any person who by any means procures or hires any hiring per sons to assist person or persons, or who deputes, authorizes, or directs any in smuggling, person or persons to assemble for the purpose of being concerned in the landing or unshipping, or carrying or conveying any goods which are prohibited to be imported, or the duties for which have not been paid or secured, shall, for every person so procured or hired, forfeit the sum of one hundred dollars.

ed goods.

Penalty on 81. If any warehoused goods are concealed in or removed persons com- from any public or private warehouse in Canada, such goods mitting certain offences shall be forfeited; and any person concealing or removing with regard to warehong any such goods, or aiding or abetting such removal, shall incur the penalties imposed on persons illegally importing or smuggling goods into Canada; and all goods belonging to such importer or owner, then remaining in the same or any other warehouse, shall be placed under detention until the duty due on the goods so concealed or removed, and all penalties incurred by him shall have been paid; and if such duties and penalties are not paid within one month after the discovery of the concealment or removal of such goods, the goods so detained shall be dealt with in the same manner as goods unlawfully imported or smuggled into Canada:

Penalty for fraudulently opening warehouse.

2. And if the importer or owner of any warehoused goods, or any person in his employ, by any contrivance, opens the warehouse in which the goods are, or gains access to the goods except in the presence of or with the express permission of the proper officer of the Customs acting in the execution of his duty, such importer or owner shall, for every such offence, forfeit the sum of one hundred dollars;

3. And any person wilfully altering, defacing or obliter- Penalty for ating any mark, placed by any officer of the Customs, on altering and defacing any package of warehoused goods, or goods in transit, shall, marks. for every such offence, forfeit the sum of five hundred

dollars.

except in cer

82. Except in cases which, by any regulation to be made Spirits not to by the Governor in Council, may be excepted from the be imported operation of this section,-all spirits (unless in bottle and tain vessels imported from the United Kingdom, or in bond from a bonded and packages. warehouse in some British Possession) brought into Canada in casks or packages of less size than to contain one hundred gallons, or in other than decked vessels of not less than thirty tons register, or that may be found on board of any vessel under such tonnage in any port in Canada, shall be forfeited; and the proof that any spirits landed in packages Onus of proof of less size than to contain one hundred gallons, have been of legal imlawfully imported and entered, shall always be upon the person offering the same for sale.

portation.

ed.

83. All vessels with the guns, tackle, apparel and furni- Vessels, &c., ture thereof, carriages, harness, tackle, horses and cattle used in conveying formade use of in the removal of any goods liable to forfeiture feited goods under this Act, shall be forfeited; and every person assisting to be forfeitor otherwise concerned in the unshipping, landing or removal, or in the harbouring of such goods, or into whose Penalty for hands or possession the same knowingly come, shall, besides landing, &c., the goods themselves, forfeit treble the value thereof, or the such goods. penalty of two hundred dollars at the election of the officer of Customs or party suing for the same:

penalty how

2. And the averment in any information or libel exhibited Election of for the recovery of such penalty, that such officer or party has officer as to elected to sue for the sum mentioned in the information or proved. libel, shall be sufficient proof of such election, without any other evidence of the fact.

hover may be

84. If any vessel is found hovering (in British waters) Vessels found within one league of the coasts or shores of Canada, any be boarded hovering may officer of Customs may go on board and enter into such and examinvessel, and freely stay on board such vessel, while she ed. remains within the limits of Canada or within one league thereof, and if any such vessel is bound elsewhere, and so Vessels concontinues hovering for the space of twenty-four hours after tinuing to the master has been required to depart by such officer of brought into Customs, such officer may bring the vessel into port, and port. examine her cargo, and if any goods prohibited to be imported into Canada are on board, then such vessel with her apparel, rigging, tackle, furniture, stores and cargo, shall be forfeited; and if the master or person in charge refuses to Penalty for comply with the lawful directions of such officer, or does not obeying not truly answer such questions as are put to him, respecting boarding.

such

the officer

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