Papers Relating to the Foreign Relations of the United States, Transmitted to Congress, With the Annual Message of the President, December 6, 1886

No. 235.
Sir L. West to Mr. Bayard.

British Legation,
Washington, December 6, 1886. [Received December 7.]

Sir: With reference to your note of the 27th of October last, I have the honor to inclose herewith a certified copy of a report of a committee of the privy council of Canada, together with copy of the customs laws, which documents contain the information required respecting the sale and exportation of fresh herring from Grand Mandan Island.

I have, &c.,

L. S. SACKVILLE WEST.

[Inclosure 1 in note of December 6, 1886.]

Certified copy of a report of a committee of the honorable the privy council of Canada, approved by his excellency the governor-general, in council, on the 24th day of November, 1886.

The committee of the privy council having had their attention called by a telegram, dated 18th November instant, from Her Majesty’s minister at Washington, to his former dispatch of the 28th October ultimo, inclosing a copy of a note from the honorable Mr. Bayard, and the inclosures, asking for authentic information respecting the Canadian laws regulating the sale and exportation of fresh herring from the Grand Manan Island.

The minister of marine and fisheries, to whom said dispatch was referred for early report, states that any foreign vessel “not manned nor equipped, nor in any way prepared for taking fish,” has full liberty of commercial intercourse in Canadian ports upon the same conditions as are applicable to regularly registered foreign merchant vessels; nor is any restriction imposed upon any foreign vessel dealing in fish of any kind different from those imposed upon foreign merchant vessels dealing in other commercial commodities.

That the regulations under which foreign vessels may trade at Canadian ports are contained in the customs laws of Canada (a copy of which is herewith), and which render it necessary, among other things, that upon arrival at any Canadian port a vessel must at once enter inward at the custom-house, and upon the completion of her loading, clear outwards for her port of destination.

The commitee recommend that your excellency be moved to transmit a copy of this minute, together with a copy of the customs laws, as containing authentic information respecting Canadian laws regulating the sale and exportation of fresh herring, to Her Majesty’s minister at Washington, for the information of the honorable, Mr. Bayard, Secretary of State for the United States.

JOHN J. McGEE,
Clerk, Privy Council

[Inclosure 2 in note of December 6, 1886.]

Forty-seven Victoria, Chap. 29.

AN ACT to amend the customs act, 1883. Assented to April 19, 1884.

Her Majesty, by and with the advice and consent of the senate and house of commons of Canada, enacts as follows:

1. Section 188 of “the customs act, 1883,” is repealed and the following section enacted in lieu thereof:

“188. All penalties and forfeitures incurred under this act or any other law relating to the customs or to trade or navigation, may, in addition to any other remedy provided by this act or by law, be prosecuted, sued for and recovered with full costs of suit, in the exchequer court of Canada, or in any superior court or court of vice-admiralty, having jurisdiction in that province in Canada where the cause of prosecution arises, or wherein the defendant is served with process; and if the amount of any such penalty or forfeiture does not exceed $200, the same may, in the Provinces of Ontario, Quebec, New Brunswick, Nova Scotia, British Columbia, Manitoba, and Prince Edward Island, respectively, also be prosecuted, sued for, and recovered in any court having jurisdiction in the place where the cause of prosecution arises, or where the defendant is served with the process.”

2. Section 153 of the said act is repealed and the following section enacted in lieu thereof:

“153. If any person, with intent to defraud the revenue of Canada, smuggles or clandestinely introduces into Canada any goods subject to duty, or makes out, or 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, such goods shall be seized and forfeited; and every such person, his aiders and abettors, shall, in addition to any other penalty or forfeiture to which he and they may be subject for such offense, be liable, on conviction, to a penalty of not less than $50 and not more than $200, or to imprisonment for a term not less than one month nor more than one year, or to both fine and imprisonment within the said limits; and such conviction may be had in a summary manner, before any two justices of the peace or before any judge or magistrate having the powers of two justices of the peace.”

3. Section 86 of the said act is hereby repealed.

4. This act shall be construed as part of the act amended by it, but its provisions, so far as they differ from those for which they are substituted, shall apply not only to cases in which the offense has been committed, but also to those in which the prosecution for the penalty or forfeiture thereby incurred is commenced after the passing of this act, although the offense was committed before the passing thereof

Forty six Victoria, Chap. 12.

AN ACT to amend and consolidate the acts respecting the customs. Assented to 25th May 1883.

Her Majesty, by and with the advice and consent of the senate and house of commons of Canada, enacts as follows:

1. This act may be cited as “the customs act, 1883.”

2. This act shall be construed as being passed in amendment and consolidation of the act passed in the fortieth year of Her Majesty’s reign (A. D. 1877), entitled “An act to amend and consolidate the act respecting the customs,” and of any act amending the same.

3. This act shall come into force upon, from, and after the day of the passing thereof, and upon, from, and after the said day the acts and part of acts mentioned in the schedule hereto, and all acts, enactments, or provisions of law inconsistent with this act, or making any provision for any matter provided for by this act, are hereby repealed, and this act is substituted for them; provided always, that all acts or enactments repealed by any of the said acts shall remain repealed, and that all orders in council and regulations made under the acts hereby repealed, or under any former act relating to customs, so far as the same have not been revoked, or are not inconsistent herewith, shall remain in force until revoked or altered by competent authority; and all things lawfully done, and all obligations incurred, bonds given, duties accrued, and rights acquired under the said acts, or any of them, shall remain valid and may be enforced, and all offenses committed, penalties, forfeitures, or liabilities incurred under them, or any of them, may be prosecuted, punished, and enforced, and all proceedings and things lawfully commenced under them, or any of them, may be continued and completed under the said acts, or under corresponding provisions of this act, which shall not be construed as new law, but as a consolidation and continuation of the said repealed acts, subject to the amendments and new provisions hereby made. Anything heretofore done, or any offense committed or liability incurred under any provisions of any of the said repealed acts, which is repeated without material alteration in this act, may be alleged or referred to as having been done, committed, or incurred under the repealed act in which such provision was made, or under this act; and every such provision shall be construed as having had and as having the same effect, and from the same time, as under such repealed act, and any reference in any former act or document to any such provision in any of the said repealed acts, may hereafter be construed as a reference to the corresponding provision of this act.

4. The following terms and expressions whenever used in this act, or in any other laws relating to the customs, shall, unless it be otherwise specially provided, or there be something in the context repugnant to or inconsistent with such construction, be construed and interpreted as follows: The word “port” means a place where vessels or vehicles may discharge or load cargo; the word “collector” means the collector of the customs at the port or place intended in the sentence, or any person lawfully deputed, appointed, or authorised to do the duty of collector thereat; the word “officer “means an officer of the customs; the word “vessel” means any ship, vessel, or boat of any kind whatever, whether propelled by steam or otherwise, and whether used as a sea-going vessel or on inland waters only, unless the context be manifestly such as to distinguish one kind or class of vessel from another, and the word “vessel” includes “vehicle”; the word “vehicle” means any cart, car, wagon, carriage, barrow, sleigh, or other conveyance of what kind soever, whether drawn or propelled by steam, by animals, by hand or other power, and includes the harness or tackle of the animals, and includes also the fittings, furnishings, and appurtenances of the vehicle; the word master” means the person having or taking charge of any vessel or vehicle; the word “conductor” means the person in charge or having the chief direction of any railway train; the words “owner,” “importer,” or “exporter”, mean the owners, importers, or exporters, if there be more than one in any case, and include persons lawfully acting on their behalf; the word “goods” means goods, wares, and merchandise, or movable effects of any kind, including carriages, horses, cattle, and other animals, except where these latter are manifestly not intended to be included by the said word; the word “warehouse” means any place, whether house, shed, yard, dock, pond, or other place in which goods imported may be lodged, kept, and secured without payment of duty; “customs warehouse” includes sufferance warehouse, bonding warehouse, and examining warehouse; the word “oath” includes declaration and affirmation. The use of the terms “seized and fofeited,” “liable to forfeiture,” or “subject to forfeiture,” or other term which might of itself imply that some act subsequent to the commission of the offense is necessary to work the forfeiture, shall not be construed as rendering any such subsequent act necessary, but the forfeiture shall accrue at the time of and by the commission of the offense, in respect of which the penalty of forfeiture is imposed. All the terms and provisions of this act, or of any such law as aforesaid, shall receive such fair and liberal construction and interpretation as will best insure the protection of the revenue and the attainment of the purpose for which this act or such law was made, according to its true intent, meaning, and spirit.

5. The following provisions of this act shall apply to all duties of customs imposed by any act of the Parliament of the Dominion of Canada, whether now in force or passed in the present session or in any future session of the said Parliament.

6. On each and every non-enumerated article which bears a similitude, either in material, quality, or the use to which it may be applied, to any enumerated article chargeable with duty, the same rate of duty shall be payable which is charged on the enumerated article which it most resembles in any of the particulars before mentioned.

7. If any non-enumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, the duty on such non-enumerated article shall be the same as that on the enumerated article which it resembles, paying the highest duty.

8. On all articles manufactured from two or more materials, the duty shall be that charged on the article (if there be a difference of duty) which is charged with the highest duty.

9. If an article be enumerated in the tariff under two or more names or descriptions, and there be a difference of duty, the highest duty provided shall be charged and collected thereon.

10. Spirits and strong waters, from whatever substance distilled or prepared, having the flavor of any kind of spirits or strong waters, subject to a higher duty than whisky, shall be liable to the duty imposed on spirits or strong waters of which they have the flavor.

11. Inasmuch as disputes may arise as to whether any or what duty is payable on particular goods, therefore when there is no decision in the matter by any competent tribunal, or there are decisions inconsistent with each other, the governor in council may declare the duty payable on the kind of goods in question, or that such goods are exempt from duty; and any order in council containing such declaration and fixing such duty (if any) and published in the Canada Gazette, shall, until otherwise ordered by Parliament, have the same force and effect as if such duty had been fixed and declared by law; and a copy of the said Gazette containing a copy of any such order shall be evidence thereof.

12. All duties, penalties, or forfeitures imposed by any act relating to the customs shall be payable in money, being a legal tender, at such rate as that $4.862/8 of such money shall be of equal value with the British sovereign or pound sterling; and all such duties shall be paid and received according to the weights and measures established by statute in that behalf:

(2) All invoices of goods shall be made out in the currency of the country whence the goods are imported, and shall contain a true statement of the value of such goods; and in computing the value for duty of such currency, the rate thereof shall be such as has been ordered and proclaimed from time to time by the governor in council, who is hereby empowered to make such order; and the rate ordered shall be based upon the actual value of the standard coins or currency of such country as compared with the standard dollar of Canada in so far as such comparative values are known; and in all cases wherein the value of a currency has not been proclaimed, or where there is no fixed standard value, or wherein from any cause the value of such currency has become depreciated, then there shall be attached to the invoice of the goods imported the certificate of some consul resident in such place or country, showing the extent of such depreciation, or the true value of the currency in which such invoice is made out, then and there, as compared with the standard dollar of Canada; provided, however, that in cases where the value of a depreciated currency is dependent upon the rate of exchange on London, it shall be optional with the importer, with the consent of collector of customs, to compute the value for duty at the rate of exchange certified by the bank through which drawn, as current at the time and place when and whence the goods were exported to Canada; provided further, that when the currency value is so determined at the time of entry, either by a consul’s certificate, or by the certificate of the bank as above provided, such rate or value shall be final and not open to any readjustment by reason of the subsequent production of any certificate not corresponding in rate or value with that adopted.

13. In all cases wherein the duties are imposed according to any specific quantity or to any specific value, the same shall be deemed to apply in the same proportion to any greater or less quantity or value, and to any fractional part of such specific quantity.

14. The duties imposed by any act relating to the customs shall be held to be duties within the meaning of the act of the Parliament of Canada, entitled “As act to provide for the better auditing of the public accounts,” and of any act of the said Parliament amending the same, and shall, with all matters and things thereunto relating, be subjcet to the provision of the said act or acts, and to the regulations and orders of the governor in council, made or to be made under the authority thereof, in so far as the same are notinconsistent with this act; and all moneys arising from such duties, or from any penalties hereby imposed, and belonging to Her Majesty, shall be paid over by the officer receiving the same to the receiver-general, and shall form part of the consolidated revenue fund of Canada.

15. The true amount of customs duties payable to Her Majesty with respect to any goods imported into Canada or exported therefrom, and the additional sum (if any) payable under section 102 of this act, shall, from and after the time when such duties should have been paid or accounted for, constitute a debt due and payable to Her Majesty, jointly and severally, from the owner of the goods at the time of the importation or exportation thereof, and from the importer or exporter thereof, as the case may be; and such debt may at any time be recovered with full costs of suit in the exchequer court of Canada, or in any provincial court having jurisdiction in cases of debt to the amount claimed.

16. No goods shall be unladen from any vessel arriving at any port or place in Canada from any place out of Canada, nor from any vessel having dutiable goods on board brought coastwise, nor shall bulk be broken within 3 leagues of the coast until due entry has been made of such goods, and warrant granted for the unlading of the same; and no goods shall be so unladen (unless for the purpose of lightening the ship or vessel in crossing over a shoal or bar or sand-bank) except between sunrise and sunset, and on some day not being a Sunday or statutory holiday, and at some hour and place at which an officer of the customs is appointed to attend the unlading of goods, or at some place for which a suffrance has been granted by the collector or other proper officer for the unlading of such goods; and if, after the arrival of the vessel within 3 leagues of the coast, any alteration be made in the stowage of the cargo so as to facilitate the unlawful unlading of any part thereof, or if any part thereof be fraudulently staved, destroyed, or thrown overboard, or any package be opened, it shall be deemed a breaking of bulk, and all goods unladen contrary to this act shall be seized and forfeited; and if bulk be broken contrary to this act, the master shall forfeit $200, and the vessel may be detained until the said fine is paid or satisfactory security is given for the payment thereof; and unless payment be made or security be given within thirty days such vessel may, at the expiration thereof, be sold to pay the said penalty.

17. The governor in council may, by regulation from time to time, appoint the ports and places of entry for the purposes of this act, and may in like manner increase or diminish the number, or alter the position or limits thereof.

18. All goods imported into Canada, whether by sea, land, coastwise, or by inland navigation, whether dutiable or not, must be brought in at a port of entry where a custom-house is lawfully established.

19. All goods or merchandise exported by sea, land, or by inland navigation must be reported at the nearest custom-house, or, if exported from any place where no custom-house is established, they must be reported within twenty-four hours of the time of such export at the nearest custom-house, according to such regulations as may be established by the governor in council from time to time.

20. If any goods are imported into Canada at any other place than at some port or place of entry at which a custom-house is then lawfully established, or being brought into such port or place of entry by land or inland navigation, are carried past such custom-house or removed from the place appointed for the examination of such goods by the collector or other officer of the customs at such port or place before the same have been examined by the proper officer and all duties thereon paid and a permit given accordingly, such goods shall be seized and forfeited; and each and every person concerned in such unlawful importation or removal shall be subject to a penalty equal to the value of such goods.

21. If any vessel with dutiable goods on board enters any place other than a port of entry (unless from stress of weather or other unavoidable cause), such goods (except those of an innocent owner) shall be seized and forfeited, together with the vessel in which the same were imported, if such vessel is of less value than $800.

22. If any vessel, worth more than $800, with dutiable goods on board, enters any place other than a port of entry (unless from stress of weather or other unavoidable cause), such goods (except those of an innocent owner) shall be seized and forfeited, and the vessel may be seized and the master or person in charge thereof shall incur a penalty of $800, and the vessel may be detained until such penalty be paid or security given for the payment thereof; and, unless payment be made or satisfactory security be given within thirty days, such vessel may, at the expiration thereof, be sold to pay the said penalty.

23. If any goods are unlawfully imported by land they shall be seized and forfeited, together with the vehicle in or by which such goods are so imported or removed, and the horses or other cattle employed in drawing such vehicle, or in importing or removing such goods.

24. If any goods are unlawfully imported on any railway they shall, in like manner, be seized and forfeited, and the car in which such goods were so imported shall be seized and detached from the train and forfeited; and any conductor, baggage-master, or any officer or servant employed on any railway, and any officer or servant employed by any express company, who is privy to or aids or abets in such unlawful importation, shall, upon summary conviction thereof, be liable to a fine of not less than $50 nor more than $200, or to imprisonment for not less than three months nor more than twelve months, or to both fine and imprisonment within the said limits.

25. The master of every vessel coming from any port or place out of the Dominion of Canada, or coastwise, and entering any port in Canada, whether laden or in ballast, shall go without delay, when such vessel is anchored or moored, to the custom-house for the port or place of entry where he arrives, and there make a report in writing to the collector or other proper officer, of the arrival and voyage of such vessel, stating her name, country, and tonnage, the port of registry, the name of the master, the country of the owners, the number and names of the passengers (if any), the number of the crew, and whether she is laden or in ballast, and if laden, the marks and numbers of every package and parcel of goods on board, and where the same was laden, and the particulars of any 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 and the number and names of the passengers which are intended to be landed at that port, and what, and whom at any other port in Canada, and what part of the cargo (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.

26. In the case of every vessel bound for any seaport 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 3 marine miles of the anchorage ground, and such officer may 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.

27. The master or person in charge of any vessel, whether laden or in ballast, arriving by inland navigation in any port or place of entry in Canada, from any place beyond the limits of Canada, and having any goods therein (whether any duty be payable on such goods or not) shall go without delay, when such vessel is anchored or moored, directly 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, stating in such report the marks and numbers of every package and parcel of goods in such vessel, or in the charge and custody of such person, from what place the same are respectfully 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 have been put out of his possession, between the time of his coming within the limits of Canada and of his making his report and affidavit, and shall further answer all such questions concerning such vessel or goods as are demanded of him by such collector or officer.

28. The master shall at the time of making his report, if required by the officer of customs, produce to him the bills of lading of the cargo, or true copies thereof, and shall 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.

29. 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, as provided in the next preceding section, he shall forfeit the sum of $400, and the vessel may be detained until the said fine be paid.

30. Any goods not reported, found on board of any vessel or landed, shall be seized and 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.

31. If the contents of any package intended for importation into another port, or for exportation, be unknown to the 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 seized and forfeited.

32. In order to avoid injurious delay to steamers and other vessels under certain circumstances, the governor in council may make such regulations as may be considered advisable for the appointment of sufferance wharves and warehouses, at which goods arriving by vessels in transit to other ports, or confined to certain days of departure, may-be landed and afterward stored before entry, such vessels being duly reported to the custom-house, and having obtained the collector’s war rent 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 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 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 appointment of sufferance warehouses, in which goods arriving by railway may be stored before entry, such goods having been duly reported to the collector or proper officer of customs.

33. The conductor of every railway train carrying freight arriving at any port in Canada from any foreign port shall come directly, and before bulk is broken, to the custom-house at such port, and report all merchandise 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 transitu through Canada to some port or place in the United States, or to be transshipped at some other port in Canada, to be exported to a port or place out of Canada; and if any goods are unladen before such report is made, except by written permission 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 $400.

34. The person in charge of any vehicle, arriving by land in any place in Canada, and containing goods, whether any duty be payable on such goods or not, and the person in charge of any vehicle so arriving, if the vehicle or its fittings, furnishings or appurtenances, or the animals drawing the same or their tackle, is or are liable to duty, and any person whosoever so arriving in Canada from any port or place out of Canada, on foot or otherwise, and having with him or in his charge or custody, any goods, whether such goods be dutiable or not, shall come to the nearest custom-house or to the station of the nearest officer of customs, before unlading or in any manner disposing of the same, and make a report in writing to the collector or proper officer of customs, stating the contents of each and every package and parcel of goods, and the quantities and values of the same; and shall also then answer all questions respecting such goods or packages, and the vehicle, fittings, furnishings and appurtenances, and animals, and the tackle appertaining thereto, as the said collector, or proper officer of customs, may require of him, and shall then and there make due entry of the same, in accordance with the law in that behalf.

35. Fresh fish, coin, or bullion may be landed without entry or warrant, as may also goods in any stranded or wrecked 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 or receiver of wreck, or other person authorized to do the acts of such receiver under “the wreck and salvage act, 1873,” or any act amending the same.

36. If a vessel having live stock or perishable articles on board arrives after business hours, the collector or any officer 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.

37. The governor in council may, by regulation, declare 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 laws, inland waters; and all carrying by water, which is not 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 this act 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 coastwise, 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 seized and forfeited.

38. It shall not be lawful, unless otherwise authorized by the governor in council, to import any goods, wares, or merchandise from any port or place out of Canada in any vessel which has not been duly registered and has not a certificate of such registry on board.

39. If any goods are unladen from any vessel or vehicle, or put out of the custody of the master or person in charge of the same, before report is made as required by this act, or if such person or master fails to make such report, or to produce such goods, or makes an untrue report, or does not truly answer the questions demanded of him, he shall for each such offense forfeit the sum of $400; and if any such goods are not so reported and produced, or if the marks and numbers or other description of any package do not agree with the report made, such goods or package shall be seized and forfeited, and the vessel or vehicle and the animals drawing the same shall be detained until such amount be paid.

40. Every importer of any goods by sea or from anyplace out of Canada shall, within three days after the arrival of the importing vessel, make due entry inwards of such goods, and land the same; and every importer of any goods imported by inland navigation in a decked vessel of 100 tons burden or more, shall, within twenty-four hours of the arrival of the importing vessel, make due entry inwards of such goods, and land the same; and every importer of any goods imported by inland navigation in any undecked vessel, or in any vessel less than 100 tons burden, or by land, shall, forthwith, after the importation of such goods, produce the same to the proper officer and make due entry thereof.

41. The person entering any goods inwards shall deliver to the collector or other proper officer, an invoice of such goods showing the place and date of purchase and the name or style of the firm or person from whom the goods were purchased, and a full description thereof in detail, giving the quantity and value of each kind of goods so imported, and a bill of the entry 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 importer,—and, if imported by water, the name of the vessel and of the master, and of the place to which bound, and of 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.

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

43. In default of such entry and landing, or production of the goods, or payment of duty, the officer of customs may convey the goods to a customs warehouse, or some secure place appointed by the collector for such purpose, there to be kept at the risk and charge of the owner; and if such goods be not duly entered within one month from the date of their being so conveyed to the custom warehouse, or other appointed place, 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, if any, after discharging the vessel’s lien, or other charges for transportation, 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 consumption, or the charges if offered for sale for exportation, each goods shall not be sold, but be destroyed.

44. Any goods unladen or landed before due entry thereof and warrant for landing shall be seized and forfeited, and any person concerned in landing or receiving or concealing goods so landed, shall, for each offense, forfeit $400.

45. If any goods are brought in any decked vessel, from any place out of Canada to any port of entry therein, 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 completed 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 precautious for compliance with the requirements of this act, as the governor in council may, from time to time, appoint.

46. The Collector may require from the importer (or from his agent) of any goods charged with duty, or conditionally exempted from duty, or exempt therefrom, before admitting the said goods to entry, such further proof as he deems necessary, by oath or declaration, production of invoice or 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.

47. Any package of which the importer or his agent declares the contents to be unknown to him, may be opened and examined by the collector or other proper officer in the presence of such importer or agent, and at the expense of the importer, who shall also bear the expense of repacking.

48. No entry, nor any warrant for the landing of any goods, or for the taking of any goods out of any warehouse (as hereinafter provided) shall be deemed valid, unless the particulars of the goods and packages in such entry or 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 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 thereof, and shall be seized and forfeited; and the collector or proper 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, they shall be repacked by such collector or proper officer, at the public cost, but otherwise they shall be seized and forfeited.

49. 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.

50. The surplus stores of vessels arriving in Canada shall be subject to the same duties and regulations as if imported as merchandise; but if the owner or master desires to warehouse the same for reshipment for the future use of the vessel, the collector may permit him so to do.

51. 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.

52. Vessels entering the Great Bras d’Or and Little Bras d’Or shall be reported and entered at such place as the minister of customs may, from time to time, direct.

53. If any goods imported by water, or partly by water and partly by land, on on which duties (ad valorem or specific or both) are payable, receive damage during the voyage of importation between the actual departure of the vessel in which they are laden from the foreign port of exportation and the actual arrival of the goods at the port of destination in Canada, whereby such goods have become lessened in value, an abatement may be made in the manner hereinafter provided in the duty payable upon such goods, or in case duty has been paid thereon, a refund of a part of such duty may be made proportionate to the damage sustained; provided the claim therefor is made in due form and properly substantiated at the first landing from such vessel of the goods, and while they are in the custody of the Crown, or as soon after such first landing as they can be examined; provided also, that such examination be completed and certified by the collector of customs, customs appraiser, or other proper officer, whose duty it shall be to assess such damage within ten days of such landing.

54. If any goods imported by railway, or by any other land vehicle, on which duties (ad valorem, or specific, or both) are payable, receive damage during the course of transportation, after they are laden on such railway or other vehicle, and before they arrive at the Canadian port of destination, whereby they become lessened in value, an abatement may be made in the manner hereinafter provided in the duty payable upon such goods, provided the claim for such abatement is made in due form within ten days of the arrival of such goods at the Canadian port of destination, and substantiated in the same manner as provided in the next preceding section.

55. The collector of customs or appraiser or other proper officer whose duty it may be to examine and assess the amount of damage sustained on voyage or in course of importation, shall do so with all possible dispatch on being notified to that effect, and shall certify to the exact cause and extent of such damage with reference to the value of the goods in the principal markets of the country whence imported, and not according to the value in Canada.

56. The collector or appraiser shall not regard as evidence of the existence or amount of damage any price realized at an auction or forced sale thereof, nor shall he estimate nor shall any damage be allowed which may have originated from decay, dampness, or other cause existing before the voyage commenced, and which may have rendered the goods unfit to withstand the ordinary risks of the voyage of importation, nor shall he estimate nor shall any allowance be made for or duty refunded for rust on iron or steel or any manufacture thereof, except on polished Russia iron and Canada plates, and on such only to the extent of 50 per cent., nor shall any allowance be made for stains or injury to any packages holding liquids, or the labels thereon, unless the contents of such packages have, at the same time, received actual specific damage by the admixture therewith of water or other foreign substance.

57. Upon the collector or appraiser ascertaining the percentage of damage, such percentage shall be deducted from the original value thereof, and duty shall then be levied and collected on such reduced value at an ad valorem rate which shall be equivalent to the rate of specific or specific and ad valorem duty which should have been collected upon such goods if they had not been so damaged.

58. When any vessel is entered at the custom-horse at any port in Canada, on board of which there are any goods on which any duty has been levied or collected or on which any duty has been deposited, and thereafter the said goods are lost or destroyed before the same are landed from such 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.

59. If any vessel having received damage puts into a port in Canada to which she is not bound, having dutiable goods on board, which it may be necessary to land for the purpose of repairing the vessel in order to enable her to 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 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.

60. 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 and regulation as goods of the like kind imported are subject to.

61. If any person has in his possession, in port or on land, any goods, derelict, flotsam, jetsam, or wreck, 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 $200, in addition to all other liabilities and penalties incurred by him, and the goods shall be seized and forfeited; and if any person removes or alters in quantity or quality any such aoods, 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, he shall, in addition to all other liabilities and penalties incurred by him, forfeit $200.

62. If the duties on such goods are not paid within eighteen months from the time when the same were so delivered as aforesaid, 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 and charges thereon, the surplus shall be paid over to the person entitled to receive it.

63. All goods exempt from duty as being imported or taken out of warehouse for the use of Her Majesty’s troops, or for any purpose for which such goods may be 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 purposes; and if such duties be not paid, such goods shall be forfeited, and may be seized and dealt with accordingly.

64. In all cases where duties are charged according to the weight, tale, gauge, or measure, such allowances shall be made for tare and draft upon the packages as may be appointed by regulation made by the governor in council; 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 aforesaid; subject, however, to such further regulation as the governor in council may, from time to time, make.

65. The collector or any appraiser under this act, may take samples of any goods imported, for the purpose of 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.

66. The governor in council may appoint one or more appraisers, to be called Dominion customs appraisers, with jurisdiction at all ports and places in Canada; and may also appoint customs appraisers with jurisdiction at such ports and places in Canada as may be designated in the order in council in that behalf; and each such appraiser shall, before acting as such, take and subscribe the following oath of office before any collector or other person duly authorized to administer such oath:

“I, A. B., having been appointed an appraiser of goods, 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, favor or affection, and that I will appraise the value of all goods submitted 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 endeavors 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.”

A. B.,
Appraiser for
(as the case may be.)
day of

“Sworn before me, this

18.” (as the case may be.)

67. If no appraiser is appointed in any port of entry, the collector there shall act as appraiser, but without taking any special oath of office as such; and the minister of customs may, at any time, direct any appraiser to attend at any port or place for the purpose of valuing any goods, or of acting as appraiser there during any time, which such appraiser shall accordingly do without taking any new oath of office; and every appraiser shall be deemed an officer of the customs.

68. Where any duty ad valorem is imposed on any goods imported in to Canada, the value for duty shall be the fair market value thereof, when sold for home consumption, in the principal markets of the country whence and at the time when the same were exported directly to Canada.

69. Such market value shall be the fair market value of such goods in the usual and ordinary commercial acceptation of the term, at the usual and ordinary credit, and not the cash value of such goods, except in cases in which the article imported is, by universal usage, considered and known to be a cash article, and so bona fide paid for in all transactions in relation to such article; and all invoices representing cash Values, except in the special cases hereinbefore referred to, shall be subject to such additions as to the collector or appraiser of the port at which they are presented may appear just and reasonable, to bring up the amount to the true and fair market value, as required by this section.

70. Where a drawback of duties has been allowed by the government of the country where the goods were manufactured, the amount of such drawback shall be taken and considered to be a part of the fair market value of such goods; and in cases where the amount of such drawback has been deducted from the value of such goods upon the face of the invoice under which entry is to be made, or is not shown thereupon, the collector of customs, or proper officer, shall add the amount of such deduction or drawback and collect and cause to be paid the lawful duty thereon.

71. No deduction of any kind shall be allowed from the value of any goods imported into Canada because of any drawback paid or to be paid thereon, or because of any special arrangement between the seller and purchaser having reference to the exportation of such goods, or the exclusive right to territorial limits for the sale thereof, or because of any royalty payable upon patent rights but not payable when goods are purchased for exportation, or on account of any other consideration by which a special reduction in price might or could be obtained; provided that nothing herein shall be understood to apply to general fluctuations of market values.

72. No deduction from the value of goods contained in any invoice shall be allowed on account of the assumed value of a package or packages, where no charge for such package or packages has been made in such invoice; and where such charge is made It shall be the duty of the customs officer to see that the charge is fair and reasonable, and represents no more than the original cost thereof.

73. No deduction from the value of goods in any invoice shall be made on account of charges for packing, or for straw, twine, cord, paper, cording, wiring, or cutting, or for any expense incurred or said to have been incurred in the preparation and packing of goods for shipment, and all such charges and expenses shall, in all cases, he included as part of the value for duty.

74. The governor in council may provide that in the cases and on the conditions to he mentioned in the order, goods bona fide exported to Canada from any country, but passing in transitu through another country, shall be valued for duty as if they were imported directly from such first-mentioned country.

75. The standards or instruments by which the colors and grades of sugar are to be regulated, and the class to which sugars shall be held to belong, with reference to duty chargeable thereon, shall be selected and fur Dished from time to time to the collectors of such ports of entry as may be necessary, by the minister of customs, in such manner as he may deem expedient; and the decision of the appraiser, or of the collector of a port where there is no appraiser, as to the class to which any sugar belongs, and the duties to which it is subject, shall be final and conclusive, unless upon appeal to the commissioner of customs, within thirty days, such decision be, with the approval of the minister, changed; the decision of the commissioner, with such approval, shall then be final.

76. All cane-juice, sirup of sugar or of sugar-cane, melado, concentrated melado or concentrated molasses, entered as molasses, or under any other name than cane-juice, sirup of sugar or of sugar-cane, melado, concentrated melado, or concentrated molasses, shall be seized and forfeited.

77. The value for duty on which any ad valorem duties on sugar, molasses, melado, sirup of sugar, or sugar-cane, sirup of molasses or of sorghum, concentrated melado or concentrated molasses, and sugar candy, shall, unless otherwise provided, be calculated and taken, shall include the value of the packages containing the same, and the shipping and other charges on such articles; and the value for duty shall be the value of the goods “free on board,” at the place or port whence last exported direct to Canada; and the governor in council shall have power to declare what charges shall be included in such value so defined.

78. The governor in council shall have power to interpret, limit or extend the meaning of the conditions upon which it is provided in any act imposing duties of customs, that, any article may be imported free of duty for special purposes, or for particular objects or interests; and to make regulations either for declaring or defining what cases shall come within the conditions of such act, and to what objects or interests of an analogous nature, the same shall apply and extend, and to direct the payment or non-payment of duty in any such case, or the remission thereof by way of drawback if such duty has been paid.

79. If the importer of any goods whereon a duty ad valorem is imposed, or the person authorized to make the declaration required with regard to such goods, makes and subscribes a declaration before the collector or other proper officer, that he cannot, for want of full information, make perfect entry thereof, and takes the oath in such cases provided, then the collector or officer may cause such goods to be landed on a bill of sight for the packages and parcels thereof, by the best description that can be given, and to be seen and examined by such person and at his expense, in the presence of the collector or principal officer, or of such other officer of the customs as shall be appointed by the said collector or other proper officer, and to be delivered to such person, on his depositing in the hands of the collector or officer a sum of money sufficient in the judgment of the collector or officer to pay the duties thereon; and if the importer does not complete a perfect entry within the time appointed by the collector, the money so deposited shall be taken and held to be the duty accruing on such goods, and shall be dealt with and accounted for accordingly.

80. Such sight entry may be made as aforesaid and the goods may be delivered, if such importer or person as aforesaid makes oath or affirms that the invoice has not been and cannot be produced, and pays to the collector or proper officer aforesaid a sum of money sufficient in the judgment of such collector or officer to pay the duties on such goods, and such sum shall then be held to be the amount of the said duties.

81. Except only in cases where it is otherwise provided herein, or by regulation of the governor in council, no entry shall be deemed perfect unless a sufficient invoice of the goods to be entered, duly certified in writing thereon as correct by the person, firm, and corporation from whom the said goods were purchased, has been produced to the collector and duly attested as required by this act.

82. With the bill of entry of any goods there shall be produced and delivered to and left with the collector an invoice of the goods, as provided in the next preceding section, attested by the oath of the owner, and if the owner be not the person entering such goods then verified by the oath of the importer or consignee, or (subject to the provision hereinafter made) other person who may lawfully make such entry and verify such invoice in the form or to the effect, of the oath or oaths provided or to be provided by order in council in that behalf, which oath or oaths shall be written or printed, or partly written and partly printed on such invoice, or on the bill of entry (as the case may be), or shall be annexed thereto, and shall in either case distinctly refer to such invoice so that there can be no doubt as to its being the invoice to which such oath, is intended to apply, and shall he subscribed by the party making it and certified by the signature of the person before whom it is made; and the bill of entry shall also contain a statement of the quantity and value for duty of the goods therein mentioned, and shall be signed by the person making the entry, and shall be verified in the form or to the effect of the oath provided or to be provided by order in council in that behalf.

83. If there be more than one owner, importer, or consignee of any goods, any one of them cognizant of the facts may take the oath required by this act; and such oath shall be sufficient unless the goods have not been obtained by purchase in the ordinary way, and some owner resident out of Canada is the manufacturer or producer of the goods, or concerned in the manufacture or production thereof, in which case the oath of such non-resident owner (or one of them, if there be more than one) cognizant of the fact shall be requisite to the due attestation of the invoice.

84. The invoice of any goods produced and delivered to the collector with the bill of entry thereof, must, if required by the collector, be attested by the oath of the owner or one of the owners of such goods, and must be verified also by the oath of the importer, or consignee, or other person who may, under this act, lawfully make entry of such goods and verify such invoice, if the owner or one of the owners is not the person entering such goods, and must also, if required by the collector, be attested by the oath of the non-resident owner being the manufacturer or producer of such goods, in the case mentioned in the next preceding section, although one of the owners be the person entering the goods and verifying the invoice on oath.

85. If the owner, importer, or consignee of any goods be dead, or a bankrupt, or insolvent, or if for any cause his personal estate be administered by another person, then his executor, curator, administrator, or assignee, or person administering as aforesaid, may, if cognizant of the facts, take any oath and make any entry which such owner, importer, or consignee might otherwise have taken or made.

86. No evidence of the value of any goods imported into Canada, or taken out of warehouse for consumption therein, at the place whence and the time when they are to be deemed to have been exported to Canada, contradictory to or at variance with the value stated in the invoice produced to the collector, with the additions (if any) made to such value by the bill of entry, shall be received in any court in Canada.

87. Any oath required under the provisions of this act connected with the entry of goods may be made in Canada before the collector, subcollector, surveyor, or chief clerk at the port where the goods are entered, or if the person making such oath is not resident there, then before the collector or proper officer of some other port; and when such oath is required to be made out of the limits of Canada, it may be made at any place within the United Kingdom, or at any place in Her Majesty’s possessions abroad, before the collector or before the mayor or other chief municipal officer of the place where the goods are shipped, or before a notary public, and at any other place before a British consul, or if there be no British consul, then before a foreign consul at such place.

88. The commissioner of customs or other person acting as deputy head of the department, and ail officers holding under order in council the rank of chief clerk of the inside service in the said department, and all duly appointed inspectors of of customs ports, shall, by virtue of their office, have full authority to administer all oaths and receive all affirmations and declarations required or authorized by this act, and the governor in council may, from time to time, by regulation, appoint or designate such other and additional persons, officers, or functionaries, as he sees fit, by name, or by their name of office, and in Canada or out of it, as those before whom such oaths may be validly taken, and may, by any order in council relax or dispense with the provisions of this act touching such oaths, in or with regard to goods imported by land or inland navigation, or to any other class of cases to be designated in such regulation.

89. No person other than the owner, consignee, or importer of the goods of which entry is to be made, shall be allowed to take any oath connected with the entry, unless there be attached to the bill of entry therein referred to, a declaration by the owner, consignee, or importer of the said goods or his attorney and agent duly appointed to transact business with the collector, pursuant to the provisions in that behalf of this act, to the same effect as the oath, distinctly referring to the invoice presented with such bill of entry, and signed by such owner, importer or consignee, or by his attorney and agent appointed as aforesoid, either in presence of the agent making the entry, who shall attest the signature, or of some justice of the peace or notary public, who shall attest the same.

90. Such declaration shall be kept by the collector; and if there be any willfully false statement in such declaration, the goods shall be liable to seizure and forfeiture in the same manner and with the same effect as if such false statement were contained in the oath, and the person making such false statement shall be subject to the same penalties, forfeitures, and criminal punishments as if he had himself taken the oath and had made such false statement therein; but such written declaration may be dispensed with under the order of the governer in council, where it may he deemed advisable, in the interest of commerce, to dispense therewith.

91. The governor in council may prescribe the forms of oaths required under this act. Such forms may from time to time be repealed or amended, and the forms of oaths authorized by statute or by the governor in council at the time of the passing of this act shall continue to be the authorized forms until altered or dispensed with by the governor in council.

92. If any person makes, or sends, or brings into Canada, or causes or authorizes the making, sending, or bringing into Canada of any invoice or paper, used or intended to be used as an invoice for customs purposes, wherein any goods are entered or charged at a lees price or value than that actually charged, or intended to be charged 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 bands 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.

93. The production or proof of the existence of any other invoice, account, document or paper made or sent by any person, or by his authority, wherein 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 in the next preceding section mentioned shall be prima facie evidence that such 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.

94. Any importer of goods into Canada, or any person on his behalf, who shall present or cause to be presented, with intent to make entry thereunder, any false or fraudulent invoice, such as described in the two next preceding sections shall be subject to a penalty equal in amount to the value of the goods represented in such invoice, and the goods shall also be seized arid forfeited.

95. The collectors of customs at all ports in Canada shall retain and put on file, after duly stamping the same, 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 or other proper officer, and bearing the stamp of the custom-house at which they are filed, shall be considered and received as authentic, and the collector shall be entitled to demand for each certificate a fee of 50 cents before delivering the same, but in no case shall an invoice be shown to or a copy thereof given to any person other than the said importer, or an officer of customs, except upon the order or subpoena of a proper court.

96. Any appraiser, or any collector acting as such, or the persons to be selected as hereinafter mentioned to examine and appraise any goods, if the importer, owner, consignee, or agent is dissatisfied with the first appraisement, may 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.

97. If any person called, as provided in the next preceding section, 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 provided by the next preceding section, when required so to do, he shall thereby incur a penalty of $50; 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.

98. If any person willfully swears falsely in any such examination, and he is the owner, importer, or consignee of the goods in question, they shall be seized and forfeited; and all depositions or testimony in writing taken under either of the two next preceding sections shall be filed in the office of the collector at the place where the same are made or taken, there to remain for future use or reference.

99. If the importer, owner, consignee, or agent, having complied with the requirements of this act, is dissatisfied with the appraisement made, as aforesaid, of any such 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 persons, familiar with the character and value of the goods in question, to examine and appraise the same, agreeably to the foregoing provisions; and all invoices, entries, and other papers connected with the appraisement, and all evidence taken by or before the appraiser or collector of customs acting as such, and by or before the said persons, shall be transmitted without delay to the commissioner of customs, who, after due examination of the same, shall decide and determine the proper rate and amount of duty to be collected and paid, and his decision shall be final and conclusive, and the duty shall be levied and collected accordingly.

100. The said persons appointed to appraise shall each be entitled to the sum of $5, to be paid by the party dissatisfied with the first appraisement, if the value ascertained by the second appraisement is equal to or greater than that ascertained by such first appraisement or if the value ascertained by such second appraisement exceeds by 10 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.

101. Any person 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 without good and sufficient cause, incur a penalty of $40 and costs.

102. If in any case the true value for duty of any goods, as finally determined under this act, or as determined in any action or proceeding to recover unpaid duties, exceeds by 20 per cent, or more the value for duty, as it would appear by the bill of entry thereof, then in addition to the duty payable on such goods, when properly valued, there shall be levied and collected upon the same a sum equal to one-half of the duty so payable; and in case the owner or importer refuses or neglects to pay the said duty and additional sum, the goods may be seized and forfeited.

103. The collector may, when he deems it expedient for the protection of the revenue and the fair trader, 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 10 per cent, thereon, and also the fair freight and charges thereon to the port of entry, and may take a receipt for such sum and addition when paid.

104. The goods taken as provided in the next preceding section, shall (whether payment be requested by the owner or person entering the same, 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.

105. If the net proceeds of any such sale exceeds the amount paid as aforesaid for the goods, and the amount of duty legally accruing” thereon, then any part of the surplus, not exceeding 50 per cent, 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.

106. The collector shall cause at least one package in every invoice or entry and at least one package in ten, if there be more than ten, in any invoice or entry, 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 examining warehouse, and there to be opened, examined, and appraised, the packages to be so opened being designated by the collector.

107. If any goods are found in any package which are not mentioned in the invoice or entry, such goods shall be seized and absolutely forfeited.

108. If any goods are found which do not correspond with the goods described in the invoice or entry, or if the description in the invoice or entry has been made for the purpose of avoiding payment of the duty or of any part of the duty on such goods, or if in any entry any goods have been undervalued for such purpose as aforesaid, such goods shall be seized and forfeited.

109. If the oath made with regard to any entry is willfully false in any particular—all the packages and goods included or pretended to be included, or which ought to have been included in such entry, shall be forfeited.

110. All the packages mentioned in any one entry, although some of such packages may have been delivered to the importer or any one on his behalf, shall be subject to the control of the customs authorities of the port at which they are entered, until such of the packages as have been sent for examination to the examining warehouse shall have been duly examined and approved; and a bond shall be given by the importer, conditioned that the packages so 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.

111. Any package delivered without examination, or the goods, if lawfully unpacked, shall, if required by the collector of customs, be returned to the custom-house within such time as may he mentioned in the bond, under the forfeiture of the penalty of such bond; provided, that the collector shall use due diligence in causing 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.

112. The bond mentioned in the two next preceding sections may be a general bond covering the entries to be made by the importer for a period 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.

113. The burden of proof that the proper duties payable with respect to any goods have been paid, and that all the requirements of this act with regard to the entry of any goods have been complied with and fulfilled, shall, in all cases, lie upon the party whose duty it was to comply with and fulfill the same.

114. The governor in council may, by regulation, direct that after any goods have been entered at the custom-house, and before the same are discharged by the officers and delivered into the custody of the importer or his agent, such goods shall be marked or stamped in such a manner or form as may be directed by such regulation for the security of the revenue, and by such officer as may be directed or appointed for that purpose.

115. When any person has occasion to remove from any port of entry to any other port or place, any goods duly entered, and on which the duties imposed by law have been paid, the collector or principal officer of the customs at such port on the requisition in writing of such person, within thirty days after the entry of such goods, specifying the particular goods to be removed, and the packages in which such goods are contained with their marks and numbers, shall give a permit or certificate in writing, signed by him, bearing date of the day it is made, and containing the like particulars, and certifying that such goods have been duly entered at such port and the duties paid thereon, and stating the port or place at which the same were paid, and the port or place to which it is intended to convey them, and the mode of conveyance, and the period within which they are intended to be so conveyed.

116. The warehousing ports already established and such ports of entry as the governor in council may from time to time appoint shall be warehousing ports.

117. The importer of any goods into Canada may enter the same for exportation, on giving security by his own bond with one sufficient security, for the exportation of the same goods, or may warehouse the same on giving such security by his own bond for the payment of the amount of all duties on such goods, and the performance of all the requirements of this act with regard to the same at such ports or places as aforesaid, and in such warehouses, and subject to such rules and regulations as may be from time to time appointed by the governor in council in that behalf, the penalty of the said bond to be double the amount of the duty to which such goods are subject.

118. During the regular warehouse hours, and subject to such regulations as the collector or proper officer of customs at any warehousing port sees fit to adopt, the owner of any warehoused goods may sort, pack, repack, or make any lawful arrangements respecting the goods warehouse, in order to the preservation or legal disposal thereof, and may take therefrom moderate samples, without present payment of duty or entry.

119. The owner of any warehoused goods may remove the goods under the authority of the collector or proper officer from any warehousing port to any other warehousing port in Canada, or from one warehouse to another in the same port, under good and sufficient bonds to the satisfaction of such officer.

120. Upon entry of goods at any frontier port or custom-house, under the authority and with the sanction of the collector or proper officer of customs at such port or custom-house, and under bonds to his satisfaction, and subject to such regulations as may be made in that behalf by the governor in council, the importer may pass the goods on to any port in any other part of Canada.

121. No transfer of the property in goods warehoused shall be valid for the purposes of this act unless the transfer be in writing signed by the importer or his duly authorized agent, or be made by process of law, and unless such transfer be produced to the collector or other proper officer of the proper port and be recorded by him in a book to be kept for that purpose in the custom-house. No such transfer of less than a whole package shall be valid, and no more than three transfers of the same goods shall be allowed before entry thereof for duty or for exportation.

122. Upon any such transfer of goods in warehouse being legally effected, as before provided, the proper officer may admit new security to be given by the bond of the new owner of the goods, and may cancel the bond given by the original bonder of men goods, or may exonerate him to the extent of the new security so given; and the new owner of any such goods shall then be deemed to be the importer thereof for the purposes of this act.

123. All warehoused goods shall be finally cleared, either for exportation or home consumption, within two years from the date of the first entry and warehousing thereof; and, in default thereof, the collector or proper officer may sell such goods for the payment, first, of the duties, and, secondly, of the warehouse rent and other charges; and the surplus, if any, shall be paid to the owner or his lawful agent; and the collector or proper officer may charge or authorize the occupier of the warehouse to charge a fair warehouse rent, subject to any regulation made by the governor in council in that behalf.

124. The collector may, if he sees no reason to refuse such permission, permit an importer to abandon to the Crown any whole package or packages of warehoused goods, without being liable to pay any duty on the same; and the same shall then be sold and the proceeds shall belong to the Crown, provided, that if such goods cannot be sold for a sum sufficient to pay the duties and charges, such goods shall not be sold but shall be destroyed.

125. The governor in council may, by regulation, dispense with or provide for the canceling of bonds for the payment of duties on goods actually deposited in a customs warehouse, on such terms and conditions and in such cases as he thinks proper.

126. It shall not be lawful for any person to make, or any officer of customs to accept, any bond, note, or other document for the purpose of avoiding or deferring the actual payment of duties legally accruing on goods imported into Canada, nor to arrange for deferring payment of such duties in any way, unless such goods are entered for warehouse and duly deposited therein according to the laws and regulations governing the warehousing of such goods.

127. Any collector or other officer of customs who shall allow the payment of duties of customs to be avoided or deferred for any cause or consideration whatever, except by regular entry for warehouse, shall be and become liable to forfeit a sum equal to the full value of such goods, and in addition thereto the amount of duty accruing thereon, which shall be recoverable from him or his sureties, or either of them, in the exchequer court or any court of competent jurisdiction in Canada; and any goods on which payment of duty may have been so avoided or deferred shall be liable to seizure and be dealt with as goods unlawfully imported into Canada.

128. If any goods entered to be warehoused are not duly carried into and deposited in the warehouse, or, having been so deposited, are afterwards taken out of the warehouse, without lawful permit, or, having been entered and cleared for exportation from the warehouse, are not duly carried and shipped, or otherwise conveyed out of Canada, or are afterwards relanded, sold, used, or brought into Canada, without the lawful permission of the proper officer of the customs, such goods shall be seized and forfeited.

129. All goods taken out of warehouse shall be subject to the duties to which they would be subject if then imported into Canada, and not to any other.

130. The importer of any cattle or swine may slaughter and cure and pack the same (or if such cattle or swine are imported in the carcass, may cure and pack the same) in bond; and the importer of any wheat, maize, or other grain, may grind and pack the same in bond, providing such slaughtering, curing, grinding, and packing be done and conducted under such regulations and, restrictions as the governor in council may, from time to time, make for that purpose; but the said regulations shall not extend to the substitution of other beef, pork, flour, or meal for the produce of such imported cattle or swine, wheat, maize, or other grain.

131. The importer or owner of any sugar, molasses, or other material from which refined sugar can be produced, may refine the same in bond, provided such refining be done and conducted under such regulations and restrictions as the governor in council may, from time to time, make for that purpose.

132. Duties shall be payable in all cases on the quantity and value of goods in the warehouse, as ascertained and stated on first entry, or as originally warehoused.

133. The unshipping, carrying, and landing of all goods, and the taking of the same to and from a customs warehouse or proper place after landing, shall be done in such manner, and at such places, as shall be appointed by the collector or proper officer of customs.

134. Unless otherwise provided by the governor in council, warehouse rent and expenses of safe-keeping in warehouse, and all expenses connected with the unshipping, carrying, and landing of goods and the taking of the same to and from a customs warehouse or proper place after landing shall be borne by the importer. If any such goods be removed from the place so appointed without leave of such collector or proper officer, they shall be seized and forfeited.

135. The governor in council may, from time to time, make regulations for the ex-warehousing of goods, either for consumption, removal, exportation, or ship’s stores, in any quantity not less than a whole package as originally warehoused, unless the said goods be in bulk, and then in quantities not less than one ton in weight, except when a less weight may be the balance remaining of the original entry thereof for warehouse.

136. If after any goods have been duly entered, or landed to be warehoused, or entered and examined to be rewarehoused, and before the same have been actually deposited in the warehouse, the importer further enters the same or any part for home use or for exportation as from the warehouse, the goods so entered shall be considered as warehoused or rewarehoused, as the case may be, although not actually deposited in the warehouse, and may be delivered and taken for home use or for exportation.

137. Upon the entry outwards of any goods to be exported from the customs warehouse, either by sea or by land, or inland navigation, as the case may be, the person entering the same shall give security by bond in double the duties of importation on such goods, and with a sufficient surety, to be approved by the collector or proper officer, that the same shall, when the entry afore said is by sea, be actually exported, and when the entry aforesaid is by land or inland navigation, shall be landed or delivered at the place for which they are entered outwards, or shall in either case be otherwise accounted for to the satisfaction of the collector or proper officer, and that such proof or certificate that such goods have been so exported, landed, or delivered, or otherwise legally disposed of, as the case may be, as shall be required by any regulation of the governor in council, shall be produced to the collector or proper officer within a period to be appointed in such bond; and if any such goods are not so exported or are fraudulently relanded in or brought into Canada, in contravention of this act and of the said bond, they shall be seized and forfeited, together with any vessel, boat, or vehicle in which they are so relanded or imported.

138. If within the period appointed by the said bond, there be produced to the proper conector or officer of customs the written certificate of some principal officer of customs or colonial revenue at the place to which the goods were exported, or if such place be a foreign country, of any British or foreign consul or vice-consul, resident there, stating that the goods were actually landed and left at some place (naming it) out of Canada, as provided by the said bond, such bond shall be canceled; in case it be proved to the satisfaction of the proper collector or officer of customs that the said goods have been lost, such bond may be canceled.

139. Any person making any entry outwards of goods from warehouse for exportation not being the owner or duly authorized by the owner thereof, or the master of the vessel by which they are to be shipped, shall, for each offense, forfeit $200.

140. Warehoused goods may be delivered as ships’ stores for any vessel of the burden of 50 tons or upwards, bound on a voyage to a port out of Canada, the probable duration of which voyage out and home will not be less than thirty days; also for any vessel bound for and engaged in the deep-sea fishing, 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 purposes aforesaid; 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. Should such stores or any part thereof be relanded, sold, or disposed of in Canada without due entry and payment of duty, such stores shall be seized and forfeited and the vessel for which the same were delivered from warehouse shall be seized and forfeited.

141. The master of every vessel bound outwards from any port in Canada to any port or place out of Canada, or on 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 name, country, and tonnage, the port of registry, the name of the master, the country of the owners, and the number of the crew; and before any goods or ballast are taken on board such vessel the master shall show that all goods imported in her, except such as were reported for exportation in the same vessel, have been duly entered, except 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. And before such vessel departs the master shall bring and deliver to the collector or other proper officer a content in writing under his hand of the goods laden and the names of the respective shippers and consignees of the goods, with the marks and numbers of the packages or parcels of the same, and shall make and subscribe a declaration to the truth of such content as far as any of such particulars can be known to him.

142. The master of every vessel, whether in ballast or laden, shall, before departure, come before the collector 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 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 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 to the collector at the next port in Canada at which he arrives immediately on his arrival.

143. If any vessel departs from any port or place in Canada without a clearance, or if the master delivers a false content, or does not truly answer the questions demanded of him, or if, having received a clearance, such vessel adds to her cargo, or takes another vessel in tow, or performs any work without having mentioned in the report outwards the intention so to do, the master shall forfeit the sum of $400; and the vessel shall be detained in any port in Canada until the said penalty be paid.

144. The governor in council may, by regulation, dispense with any of the requirements of the two last preceding sections which he deems it inexpedient to enforce, with regard to vessels engaged in the coasting trade or inland navigation.

145. Before a clearance is granted to any vessel bound to a port or place out of Canada, the owners, shippers, or consignors of the cargo on board such vessel shall deliver to the collector 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.

146. The owners, shippers, or consignors of any goods consigned to a port or place out of Canada, to be transported by railway or other land conveyance, shall enter the same for exportation 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 leave the limits of the port at which such entry should have been made until such duty is paid to the collector or proper officer of customs, and if any such car or vehicle be taken out of the limits of such port, contrary to the provision of this section, the company or person so taking the same shall be liable to a penalty of not more than $400.

147. The owner, shipper, or consignor of any goods who shall refuse or neglect to make report and entry of the articles shipped or laden by them respectively, as required by the two last preceding sections, shall incur a penalty not exceeding $200 for each such offense.

148. The governor in council may, by regulations to be, from time to time, made in that behalf, require such further 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.

149. 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 seized and forfeited.

150. 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 purpose.

151. The report for entry, inwards and outwards, required by this act, may, in the cast of any steam vessel carrying a purser, be made by such purser with the ilke effect in all respects, and subject to the like penalty on the purser and the like forfeiture of the goods in case of any untrue report, 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 herein contained shall preclude the collector or proper officer of customs from calling upon the master of any steam vessel to answer all such questions concerning the vessel, 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.

152. Whenever the collector of customs at any port is satisfied that in such port as well as in the adjacent city or town and its vicinity, there does not exist an extraordinary, infectious, contagious, or epidemic disease, which could be transmitted 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.

153. If any person, with intent to defraud the revenue of Canada, smuggles or clandestinely introduces into Canada any goods subject to duty, or makes out or 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, such goods shall be seized and forfeited; and every such person, his aiders and abettors shall, in addition to any other penalty or forfeiture to which he and they maybe subject for such offense, be deemed guilty of a misdemeanor, and on conviction shall be liable to a penalty of not less than $50 and not more than $200, or to imprisonment for a term of not less than one month nor more than one year, or to both fine and imprisonment within the said limits, in the discretion of the court before whom the conviction is had.

154. If any person offers for sale any goods under pretense that the same are prohibited, or have been unshipped and run on shore, or brought in by land or otherwise without payment of duties, then and in such case all such goods (although not liable to any duties nor prohibited) shall be seized and forfeited, and every person offering the same for sale shall forfeit treble the value of such goods, or the penalty of $200, at the election of the prosecutor, which penalty shall be recoverable in a summary way, before any one or more justices of the peace; and in default of payment on conviction, the party so offending shall be committed to any of Her Majesty’s jails for a period not exceeding sixty days.

155. If any person knowingly harbors, 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 offense, forfeit treble the value of the said goods, as well as the goods themselves.

156. If any two 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 having knowledge of the fact, shall be guilty of a misdemeanor, and punishable accordingly.

157. Any person who, by any means, procures or hires or induces any person or persons to be concerned in the landing or unshipping, or carrying or conveying any goods which are prohibited to be imported, or for the landing of which permission has not been granted by the collector or proper officer of customs, shall, for every person so procured or hired or induced, forfeit the sum of $100.

158. If any warehoused goods are concealed in or unlawfully removed from any customs warehouse in Canada, such goods shall be seized and forfeited, and any person concealing or unlawfully removing any such goods or aiding or abetting such concealing or removal, shall incur the penalties imposed on persons illegally importing or smuggling goods into Canada, and on discovery of such concealment or removal all goods belonging to the importer or owner of the concealed or removed goods then remaining in the same or any other warehouse, shall be placed under detention until the duty payable 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.

159. 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, such importer or owner shall for every such offense forfeit the sum of $100.

160. If any person by any contrivance gains access to bonded goods in a railway car, or to goods in a railway car upon which goods the customs duties have not been paid, or delivers such bonded or other goods without the express permission of the proper officer of customs, such person shall for every such offense he liable to be imprisoned for any period not less than one month nor more than one year.

161. Any person wilfully altering, defacing, or obliterating any mark, placed by any officer of customs, on any package of warehoused goods, or goods in transit, shall, for every such offense, forfeit the sum of $500.

162. All vessels with the guns, tackle, apparel, and furniture thereof, vehicles, harness, tackle, horses, and cattle made use of in the importation or unshipping or landing or removal of any goods liable to forfeiture under this act, shall be seized and forfeited; and every person assisting or otherwise concerned in importing, unshipping, landing, or removal, or in the harboring of such goods, or into whose hands or possession the same knowingly come, shall forfeit treble the value of such goods, or the penalty of $200 at the election of the party suing for the same; and the averment in any information or libel exhibited for the recovery of such penalty, that such party has elected to sue for the sum mentioned in the information or libel, shall be sufficient proof of such election, without any other evidence of the fact.

163. If any vessel is found hovering (in British waters) within one league of the coasts or shores of Canada, any officer of customs may go on board and enter into such vessels and stay on board such vessel while she remains within the limits of Canada or within one league thereof; and if any such vessel is bound elsewhere and so continues hovering for the space of twenty-four hours after the master has been required to depart by such officer of customs, such officer may bring the vessel into port and 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 seized and forfeited; and if the master or person in charge refuses to comply with the lawful directions of such officer or does not truly answer such questions as are put to him respecting such ship or vessel or her cargo, he shall forfeit and pay the sum of $400.

164. Every person proved to have been onboard any vessel or boat liable to forfeiture for having been found within one league of the coasts or shores of Canada, having on board or attached thereto or conveying or having conveyed anything subjecting such vessel or boat to forfeiture, or who shall be proved to have been on board any vessel or boat from which any part of the cargo shall have been thrown overboard or destroyed, or in which any goods shall have been unlawfully brought into Canada, shall forfeit $100, provided such person shall have been knowingly concerned in such acts.

165. Officers of customs may board any vessel at any time or place and stay on board until all the goods intended to be unladen shall have been delivered; they shall have free access to every part of the vessel, with power to fasten down hatchways, the forecastle excepted, and to mark and secure any goods on board; and if any place, box or chest be locked, and the keys withheld, the officer may open the same. If any goods be found concealed on board they shall be seized and forfeited, and if any mark, lock, or seal upon any goods on board be wilfully altered, opened, or broken, before the delivery of the goods, or if any goods be secretly conveyed away, or if hatchways fastened down by the officer be opened by the master, or with his assent, the master shall forfeit $400, and the vessel may be detained until the said fine be paid, or satisfactory security be given for the payment thereof.

166. The collector or other proper officer of the customs may station officers on board any ship while within the limits of a port, and the master shall provide every such officer with suitable accommodation and food, under a penalty of $200.

167. If any person at anytime forges or counterfeits any mark or brand to resemble any mark or brand provided or used for the purposes of this act, or forges or counterfeits the impression of any such mark or brand, or sells or exposes to sale, or has in his custody or possession, any goods with a counterfeit mark or brand, knowing the same to be counterfeit, or uses or affixes any such mark or brand to any other goods required to be stamped as aforesaid, other than those to which the same was originally affixed, such goods so falsely marked or branded shall be seized and forfeited, and every such offender, and his aiders, abettors or assistants, shall, for every such offense, forfeit and pay the sum of $200, which penalty shall be recoverable in a summary way, before any two justices of the peace in Canada; and in default of payment the party so offending shall be committed to any of Her Majesty’s jails in Canada, for a period not less than two months and not exceeding twelve months.

168. If any person counterfeits or falsifies, or uses when so counterfeited or falsified, any paper or document required under this act, or for any purpose therein mentioned, whether written, printed, or otherwise, or by any false statement, procures such document, or forges or counterfeits any certificate relating to any oath, or declaration or affirmation hereby required or authorized, knowing the same to be so forged or counterfeited, such person shall be guilty of a misdemeanor, and being thereof convicted, shall be liable to be punished accordingly.

169. If any wilfully false oath, affirmation, or declaration be made in any case where, by this act, an oath, affirmation or declaration is required or authorized, the party making the same shall be guilty of wilful and corrupt perjury, and liable to file punishment provided for that offense.

170. If any person required by this act or by any other law to answer questions put to him by any officer of the customs, refuses to answer or does not truly answer such questions, the person so refusing or not truly answering such questions, shall, over and above any other penalty or punishment to which he becomes subject, forfeit the sum of $400.

171. Every officer and person employed under the authority of any act relating to the collection of the revenue, or under the direction of any officer in the customs department, or being an officer of the said department, shall be deemed and taken to be duly employed for the prevention of smuggling; and in any suit or information, the averment that such party was so duly employed shall be sufficient proof thereof.

172. Any such officer or person as mentioned in the next preceding section, and any sheriff or justice of the peace, or person residing more than 10 miles from the residence of any officer of customs and thereunto authorized by any collector of customs or justice of the peace, may, upon information, or upon reasonable grounds of suspicion, detain, open and examine any package suspected to contain prohibited property or smuggled goods, or goods respecting which there has been any violation of any of the requirements of this act, and may go on board of and enter into any vessel or vehicle of any description whatsoever, and may stop and detain the same, whether arriving from places beyond or within the limits of Canada, and may rummage and search all parts thereof, for such goods; and if any such goods are found in any such vessel or vehicle, the officer or person so employed may seize and secure such vessel or vehicle, together with all the sails, rigging, tackle, apparel, horses, harness, and all other appurtenances which, at the time of such seizure, belong to or are attached to such vessel or vehicle, with all goods and other things laden therein or thereon, and the same shall be seized and forfeited.

173. Any officer or person in the discharge of the duty of seizing goods, vessels, vehicles, or property liable to forfeiture under this act, may call in such lawful aid and assistance in the Queen’s name, as may be necessary for securing and protecting such seized goods, vessels, vehicles, or property; and if no such prohibited, forfeited or smuggled goods are found, such officer or person, having had reasonable cause to suspect that prohibited, forfeited, or smuggled goods would be found therein, shall not be liable to any prosecution or action at law for any such search, detention or stoppage.

174. Every master or person in charge of any vessel, and every driver or person conducting or having charge of any vehicle or conveyance, refusing to stop when required to do so by an officer of customs, or person employed as such, in the Queen’s name, and any person being present at any such seizure or stoppage, and being called upon in the Queen’s name by such officer or person to aid and assist him in a lawful way, and refusing so to do, shall forfeit and pay the sum of $200, which penalty shall be summarily recovered before any two justices of the peace in Canada, or before any judge or magistrate having the powers of two justices of the peace; and in default of payment the offender shall be committed to any jail in Canada, for a period not exceeding six months.

175. Any officer of customs having first made oath before a justice of the peace that he has reasonable cause to suspect that goods liable to forfeiture are in any particular building, or in any yard or other place, open or inclosed, may, with such assistance as may be necessary, enter therein at any time between sunrise and sunset, but if the doors are fastened, then admission shall be first demanded, and the purpose for which entry is required declared, when, if admission shall not be given, he may forcibly enter; and when in either case entry shall be made, the officer shall search the premises, and seize all goods subject to forfeiture; these acts may be done by an officer of customs without oath or the assistance of a justice of the peace, in places where no justice resides, or where no justice can be found within five miles at the time of search.

176. If any building be upon the boundary line between Canada and any foreign country, and there is reason to believe that dutiable goods are deposited or have been placed therein, or carried through or into the same, without payment of duties and in violation of law, and if the collector or proper officer of customs makes oath before any justice of the peace that he has reason to believe as aforesaid, such collector or officer shall have the right to search such building and the premises belonging thereto, so far as the same may be within the limits of Canada, and if any such goods be found therein the same shall be seized and forfeited; and any merchant or the person who shall have been guilty of a violation of the provisions of this section shall be punishable by a fine of not less than $200 nor more than $1,000.

177. Upon application by or on behalf of the attorney-general of Canada to the exchequer court of Canada, or any judge thereof in chambers, such court or judge shall grant a writ of assistance for such officer or officers of customs as may be named in the application. Such writ shall have force and effect over the whole of Canada, unless upon the application of the attorney-general it he limited to some part or parts thereof. Such writ shall remain in force so long as any person named therein remains an officer of the customs, whether in the same capacity or not, or until such writ is revoked by the minister of customs.

178. Every writ of assistance granted before the coming into force of this act, under the authority of the acts hereby repealed shall remain in force, notwithstanding such repeal, as if such acts had not been repealed.

179. Under the authority of a writ of assistance any officer of the custom or any person employed for that purpose with the concurrence of the governor in council, expressed either by special order or appointment or by general regulation, may enter at any time in the day or night into any building or other place within the jurisdiction of the court granting such writ, and may search for and seize and secure any goods liable to forfeiture under this act, and in case of necessity, may break open any doors and any chests or other packages for that purpose.

180. Any officer of customs, or person by him authorized thereunto, may search any person on board any vessel or boat within any port in Canada, or in any vessel, boat or vehicle entering Canada by land or inland navigation, or any person who may have landed or got out of such vessel, boat, or vehicle, or who may have come into Canada from a foreign country in any manner or way, provided the officer or person so searching has reasonable cause to suppose that the person searched may have goods subject to entry at the customs, or prohibited goods, secreted about his person; and whoever obstructs or offers resistance to such search, or assists in so doing, shall thereby incur a forfeiture of $ 100; and any person who may be on board of or may have landed from or got out of such vessel, boat, or vehicle, or who may have entered Canada from a foreign country in any manner or way, may be questioned by such officer, as to whether he has any such goods about his person, and if he denies having any such goods, or does not produce such as he may have, and any such goods are found upon him on being searched, the goods shall be seized and forfeited, and he shall forfeit treble the value thereof: Provided, That before any person can be searched, as aforesaid, such person may require the officer to take him or her before some police magistrate, justice of the peace, or before the collector or chief officer of the customs at the place, who shall, if he sees no reasonable cause for search, discharge such person; but if otherwise he shall direct such person to be searched; and if a female, she shall not be searched by any but a female; and any such magistrate or justice of the peace or collector of customs may, if there be no female appointed for such purpose, employ and authorize a suitable female person to act in any particular case or cases.

181. Any officer required to take any person before a police magistrate, justice of the peace, or chief officer of customs, as aforesaid, shall do so with all reasonable dispatch; and if any officer requires any person to be searched without reasonable cause, such officer shall forfeit and pay any sum not exceeding $40.

182. If any goods or property or vehicle, subject or liable to forfeiture under this act, or any other law relating to the customs, are stopped or taken by any police or peace officer, or any person duly authorized, such goods and property and vehicles shall be taken to the custom-house next to the place where the same were stopped or taken and there delivered to the proper officer authorized to receive the same within forty-eight hours after the same were stopped and taken.

183. If any such goods or property or vehicles are stopped or taken by such police or peace officer on suspicion that the same have been feloniously stolen, such officer shall carry the same to the police office to which the offender is taken, there to remain until and in order to be produced at the trial of the said offender; and in such case the officer shall give notice in writing to the collector or principal officer of Her Majesty’s customs at the port nearest to the place where such goods have been detained, of his having so detained the said goods, with the particulars of the same, and immediately after the trial all such goods shall be conveyed to and deposited in the custom-house or other place appointed as aforesaid, and proceedings relative to the same shall be had according to law.

184. In case any police or peace officer, having detained such goods, neglects to convey the same to the custom-house, or to give notice of having stopped the same as before prescribed, such officer shall forfeit the sum of $100; and such penalty shall be recoverable in a summary way before any one or more justices of the peace or any police magistrate, and in default of payment the party so offending shall be committed to any of Her Majesty’s jails for a period not exceeding thirty days.

185. If any person whatever, whether pretending to be the owner or not, either secretly or openly, and whether with or without force or violence, takes or carries away any goods, vessel, vehicle, or other thing which have been seized or detained on suspicion, as forfeited under this act, before the same have been declared by competent authority to have been seized without due cause, and without the permission of the officer or person having seized the same, or of some competent authority, such person shall be deemed to have stolen such goods, being the property of Her Majesty, and to be guilty of felony, and shall be liable to punishment accordingly.

186. If any person, under any pretense, either by actual assault, force, or violence, or by threats of such assault, force, or violence, in any way resists, opposes, molests, or obstructs any officer of customs, or any person acting in his aid or assistance, in the discharge of his or their duty, under the authority of this act, or any other law in force in Canada, relating to customs, trade, or navigation, or wilfully or maliciously shoots at or attempts to destroy or damage any vessel belonging to Her Majesty, or in the service of the Dominion of Canada, or maims or wounds any officer of the Army, Navy, marine, or customs, or any person acting in his aid or assistance while duly employed for the prevention of smuggling and in execution of his or their duty—or if, any person is found with any goods liable to seizure or forfeiture, under this act or any other law relating to customs, trade, or navigation, and carrying offensive arms or weapons, or in any way disguised, or staves, breaks, or in any way destroys any such goods, before or after the actual seizure thereof, or scuttles, sinks, or cuts adrift any vessel, or destroys or injures any vehicle or animal, before or after the seizure, or wilfully and maliciously destroys or injures, by fire or otherwise, any custom-house or any building whatsoever in which seized, forfeited, or bonded goods are deposited or kept, such person being convicted thereof, shall be adjudged guilty of felony, and shall be punishable accordingly.

187. If any officer of the customs, or any person who, with the concurrence of the minister of customs, is employed for the prevention of smuggling, makes any collusive seizure, or delivers up, or makes any agreement to deliver up or not to seize any vessel, boat, carriage, goods, or thing liable to forfeiture under this act, or takes or accepts a promise of any bribe, gratuity, recompense, or reward for the neglect or non-performance of his duty, such officer or other person shall be guilty of a misdemeanor, and, on conviction, forfeit for every such offense the sum of $500, and be imprisoned for a period not less than three months nor more than two years, and be rendered incapable of serving Her Majesty in any office whatever; and every person who gives, or offers or promises to give, or procure to be given, any bribe, recompense, or reward to, or makes any collusive agreement with, any such officer or person as aforesaid, to induce him in any way to neglect his duty, or to conceal or connive at any act whereby the provisions of this act, or any law relating to the customs, trade, or navigation, might be evaded, shall be guilty of a misdemeanor, and shall, on conviction, forfeit for every such offense the sum of $500, and be imprisoned for a period not less than three months nor more than two years.

188. All penalties and forfeitures incurred under this act, or any other law relating to the customs or to trade or navigation, may, in addition to any other remedy provided by this act or by law, be prosecuted, sued for, and recovered, with fall costs of suit, in the exchequer court of Canada, or in any superior court having jurisdiction in that province in Canada where the cause of prosecution arises, or wherein the defendant is served with process; and if the amount of any such penalty or forfeiture does not exceed $200, the same may, in the Provinces of Ontario, Quebec, New Brunswick, Nova Scotia, British Columbia, Manitoba, and Prince Edward Island, respectively, also be prosecuted, sued for, and recovered in any county court or circuit court having jurisdiction in the place where the cause of prosecution arises, or where the defendant is served with process.

189. All penalties and forfeitures imposed by this act, or by any other act relating to the customs or to trade or navigation, shall, unless other provisions be made for the recovery thereof, be sued for, prosecuted, and recovered, with cost, by Her Majesty’s attorney-general of Canada, or in the name or names of the commissioner of customs, or some officer or officers of the customs, or other person or persons thereunto authorized by the governor in council, either expressly or by general regulation or order, and by no other party.

190. All penalties and forfeitures imposed by this act, or by any other law relating to the customs or to trade or navigation, may, in the Province of Quebec, be sued for, prosecuted, and recovered, with full costs of the suit, by the same proceeding as any other moneys due to the Crown, and all suits or prosecutions for the recovery thereof shall, in that province, be heard and determined in like manner as other suits or prosecutions in the same court for moneys due to the Crown, except that in the circuit court the same shall be heard and determined in a summary manner; but nothing in this section shall affect any provisions of this act, except such only as relate to the form of proceeding and of trial in such suits or prosecutions as aforesaid.

191. Any prosecution or suit in the exchequer court of Canada, or in any superior court or circuit court of a province, for the recovery of any penalty or forfeiture imposed by this act, or by any other law relating to the customs or to trade or navigation, may be commenced, prosecuted, and proceeded with in accordance with any rules of practice, general or special, established by the court for Crown suits in revenue matters, or in accordance with the usual practice and procedure of the court in civil cases in so far as such practice and procedure may be applicable, and wherever not applicable, then in accordance with the directions of the court or a judge in chambers. The venue in any such prosecution or suit may be laid in any county in the province, notwithstanding that the cause of prosecution or suit did not arise in such county.

192. Any judge of the court in which any prosecution or suit is brought for the recovery of any penalty or forfeiture as aforesaid may, upon being satisfied by affidavit that there is reason to believe that the defendant will leave the province without satisfying such penalty or forfeiture, issue a warrant under his hand and seal for the arrest and detention of the defendant in the common jail of the county, district, or place until he has given security (before and to the satisfaction of such judge or some other judge of the same court) for the payment of such penalty, with costs, in case judgment be given against him.

193. In any declaration, information, statement of claim, or proceeding in any such prosecution or suit, it shall be sufficient to state the penalty or forfeiture incurred, and the act or section under which it is alleged to have been incurred, without further particulars; and the averment that the person seizing was and is an officer of the customs shall be sufficient evidence of the fact alleged unless it be contradicted by some superior officer of the customs.

194. In every prosecution, information, suit, or proceeding brought under this act for any penalty or forfeiture, or upon any bond given under it, or in any matter relating to the customs or to trade or navigation, Her Majesty, or those who sue for such penalty or forfeiture, or upon such bond, shall, if they recover the same, be entitled also to recover full costs of suit; and all such penalties and costs, if not paid, may be levied on the goods and chattels, lands and tenements of the defendant, in the same manner as sums recovered by judgment of the court in which the prosecution is brought may be levied by execution, or payment thereof may be enforced by capias ad satisfaciendum against the person of the defendant under the same conditions and in like manner.

195. If in any case the attorney-general is satisfied that the penalty or forfeiture was incurred without intended fraud, he may enter a nolle prosequi on such terms as he may see fit, and which shall be binding on all parties; the entry of such nolle prosequi shall be reported to the minister of customs, with the reasons therefor.

196. In any prosecution, suits or other proceeding for the recovery of any penalty or forfeiture as aforesaid, or for an offense against this act or any other law relating to the customs, or to trade or navigation, the averment that the cause of prosecution or suit arose, or that such offense was committed, within the limits of any district, county, port, or place shall be sufficient, without proof of such limits, unless the contrary is proved.

197. If any prosecution or suit is brought for any penalty or forfeiture under this act, or any other law relating to the customs or to trade or navigation, and any question arises whether the duties have been paid on any goods, whether the same have been lawfully imported, or lawfully laden or exported, or whether any other thing hath been done by which such penalty or forfeiture would be avoided, the burden of proof shall lie on the owner or claimant of the goods, and not on the party bringing such prosecution or suit.

198. All vessels, vehicles, goods, and other things seized as forfeited under this act, or any other law relating to customs, or to trade or navigation, shall be placed in the custody of the nearest collector and secured by him, or if seized by an officer in charge of a revenue vessel, shall be retained on board thereof until her arrival in port, and shall be deemed and taken to be condemned, without suit, information, or proceedings of any kind, and may be sold, unless the person from whom they were seized, or the owner thereof, or some person on his behalf, within one month from the day of seizure, do give notice in writing to the seizing officer or other chief officer of the customs at the nearest port that he claims or intends to claim the same; and the burden of proof that such notice was duly given in any case shall always lie upon the person claiming.

199. Notwithstanding that no such notice has been given, proceedings for the condemnation of the things seized may be commenced and prosecuted to judgment.

200. So soon as proceedings have been commenced in any court for the condemnation of anything seized, notice thereof shall be posted up in the office of the clerk, registrar, or prothonotary of the court, and also in the office of the collector at the port at which the thing has been seized as aforesaid; and if it be a vessel, shall also be posted on a mast thereof, or on some other conspicuous place on board.

201. Any person desiring to claim anything seized after proceedings for condemnation thereof have been commenced must file such claim in the office of the clerk, registrar, or prothonotary of the court; such claim must state the name, residence, and occupation or calling of the person making it, and must be accompanied by an affidavit of the claimant or his agent having a knowledge of the facts, setting forth the nature of the claimant’s title to the thing seized.

202. Before any claim can be filed the claimant shall give security to the satisfaction of the court or a judge thereof by bond in a penalty of not less than $200, or by a deposit of money not less than that sum, for the payment of the costs of the proceedings for condemnation.

203. If within one month after the last posting of the notice, under section 200, no claim to the thing seized he duly made, and security for costs given in accordance with the provisions of this act and of the practice of the court, judgment by default for the condemnation of the thing seized may, with the leave of the court or a judge thereof, be entered.

204. Any collector of customs may, as may also any court or judge having competent jurisdiction to try and determine the seizure, with the consent of the collector at the place where the things seized are, order the delivery thereof to the owner, on the deposit with the collector in money of a sum at least equal to the full duty-paid value (to be determined by the collector) of the things seized and the estimated costs of the proceedings in the case; and any sum or sums of money so deposited shall be immediately deposited in some bank appointed for that purpose by competent authority, to the credit of the receiver-general of Canada, there to remain until forfeited in due course of law or released by order of the minister of customs; and in case such seized articles are condemned, the money deposited shall be forfeited.

205. If the thing seized be an animal or a perishable article, the collector at whose port the same is may sell the same so as to avoid the expense of keeping it or to prevent its becoming deteriorated in value. The proceeds of such sale shall be deposited in some chartered bank to the credit of the receiver-general of Canada, and shall abide the judgment of the court with respect to the condemnation of the thing seized, in case proceedings for condemnation be taken in court, or shall become the property of Her Majesty, in case the thing seized becomes condemned without proceedings in court: Provided always, that the collector shall deliver up such animal or perishable article to the claimant thereof upon such claimant depositing with him a sum of money sufficent in the opinion of the collector to represent the duty-paid value of the thing claimed and the costs of any proceedings to be taken in court for the condemnation of the thing seized. The money so deposited shall be paid into some chartered bank to the credit of the receiver-general of Canada, and shall be dealt with in the same manner as above provided for in the case of the proceeds of a sale of such thing.

206. If notice of intent to claim has been given, and the value of the goods or thing seized does not exceed $100 and the prosecutor chooses to proceed under this section, he shall forthwith cause the goods to be valued by a competent appraiser, and if such appraiser certifies them to be under the said value, a summary information, in writing, may be exhibited in the name of the collector at or nearest to the place of seizure, or in the name of any officer authorized thereto by the minister of customs, before two justices of the peace, charging the articles seized as forfeited under some particular act and section thereof, to be therein referred to, and praying condemnation thereof; and the justices shall thereupon issue a general notice for all persons claiming interest in the seizure to appear at a certain time and place, there to claim the articles seized and answer the information, otherwise such articles will be condemned; and a copy of the notice shall, at least eight days before the time of appearance, be served upon the person from whose possession the things were taken, or shall be left at or affixed to the building or vessel in which they were seized, if any, and if there remaining, or at two public places nearest the place of seizure; if any person appears to answer the information, the justices shall hear and determine the matter in a summary manner and acquit or condemn the articles, but if no person appears, judgment of condemnation shall be given; and the justices, on condemnation, shall issue a warrant to the collector to sell the goods; and such two justices shall be deemed a court, and each of them to be a judge thereof, for the purposes of this act.

207. All prosecutions or suits for the recovery of any of the penalties or forfeitures imposed by this act, or any other law relating to the customs, may be commenced at any time within three years after the cause of prosecution or suit arose, but not after wards; and the vessels, vehicles, goods, or things forfeited shall be liable to forfeiture during the same period.

208. An appeal shall lie from a conviction by any magistrate, judge, justice or justices of the peace under this act in the manner provided by law from convictions in cases of summary conviction in that province in which the conviction was had, on the appellant furnishing security, by bond or recognizance with two sureties, to the satisfaction of such magistrate, judge, justice or justices of the peace, to abide the event of such appeal.

209. And an appeal shall also lie from the exchequer court of Canada, the superior, county, and circuit courts, respectively, in cases where the amount of the penalty or forfeiture is such that if a judgment for a like amount were given in any civil case an appeal would lie; and such appeal shall be allowed and prosecuted on like conditions and subject to like provisions as other appeals from the same court in matters of like amount.

210. If the appeal be brought by Her Majesty’s attorney-general, or a collector or officer of the customs, it shall not be necessary for him to give any security on such appeal.

211. In any case in which proceedings have been instituted in any court against any vessel, vehicle, goods, or thing, for the recovery of any penalty or forfeiture under this act, or any law relating to the customs, trade, or navigation, the execution of any decision or judgment for restoring the thing to the claimant thereof shall not be suspended by reason of any appeal from such decision or judgment, provided the claimant gives sufficient security, to be approved of by the court, or a judge thereof, to render and deliver the thing in question, or the value thereof, to the appellant, in case the decision or judgment so appealed from be reversed.

212. All sales of goods forfeited or otherwise liable to be sold under this act shall be by public auction, and after a reasonable public notice, and subject to such further regulations as may be made by the governor in council; but in any case the minister of customs may order vessels, goods, vehicles, or things forfeited to be disposed of as he may see fit, instead of being sold by public auction.

213. The proceeds, after deducting expenses, shall, unless it be otherwise provided, belong to Her Majesty for the public uses of the Dominion; but the net proceeds, or any portion thereof, may be divided between and paid to the collector or chief officer of the customs at the port or place where the seizure was made, and the officer or officers by whom the seizure was made, or the information given which led to the seizure, and any person who has given information or otherwise aided in effecting the condemnation of the thing seized, in such proportions as the governor in council may in any case or class of cases direct and appoint; but nothing herein contained shall be construed to limit or affect any power vested in the governor in council or the minister of customs to make and ordain any other plan or system for the distribution of such net proceeds, or with regard to the remission of penalties or forfeitures imposed by this act or any other law.

214. When any goods have been seized or detained under any of the provisions of this act, or of any law relating to the customs, the importer or exporter thereof, and the owner or claimant thereof, shall immediately, upon being required so to do by the collector or other proper officer of customs of the port where the seizure or detention took place, produce and hand over all invoices, bills, accounts, and statements of the goods so seized or detained, and of all other goods imported into Canada by him at any time within three years next preceding such seizure or detention; and shall also produce for the inspection of such collector or other officer, and allow him to make copies of, or extracts from, all books of account, ledgers, day-books, cash-books, letter-books, invoice-books, or other books wherein any entry or memorandum appears respecting the purchase, importation, cost, value, or payment of the goods so seized or detained, and of all other goods as aforesaid.

215. If any person required under the next preceding section to produce and hand over invoices, bills, accounts, and statements, or to produce for inspection books of accounts, ledgers, day-books, cash-books, letter-books, invoice-books, and other books, or to allow copies or extracts to be made therefrom, neglects or refuses so to do, he shall incur a penalty of not less than $200 nor more than $1,000.

216. If in any prosecution, information, or suit respecting any seizure made under this act, or any law relating to the customs, decision or judgment be given for the claimant, and if the judge or court before whom the case has been tried or brought certifies that there was probable cause of seizure, the claimant shall not be entitled to any costs of suit, nor shall the person who made such seizure be liable to any action, indictment, or other suit or prosecution on account of such seizure; and if any action, indictment, or other suit or prosecution account of his making or being concerned in the making of such seizure, the plaintiff if probable cause is certified as aforesaid, shall not be entitled to more than twenty cents damages nor to any costs, nor shall the defendant in such prosecution in such case be fined more than ten cents.

217. Goods claimed to be exempt from duty under any act relating to duties of customs shall, in the entry thereof, be described and set forth in the words by which they are described to be free in the act or schedule; and goods not answering such description shall be seized and forfeited; or if the collector deems it expedient, he ma detain the goods and report the case for the action of the commissioner of customs and the decision of the minister of customs, as provided in this act.

218. When any vessel, vehicle, goods, or thing has been seized or detained under any of the provisions of this act or of any law relating to the customs, or when it is alleged that any penalty or forfeiture has been incurred under the provisions of this act, or of any law relating to the customs, the collector or the proper officer shall forthwith report the circumstances of the case to the commissioner of customs.

219. The commissioner may thereupon notify the owner or claimant of the thing seized or detained, or his agent, or the person alleged to have incurred the penalty or forfeiture, or his agent, of the reasons for the seizure, detention, penalty, or forfeiture, and call upon him to furnish, within thirty days from the date of the notice, such evidence in the matter as he may desire to furnish. Such evidence may he by affidavit or affirmation, made before any justice of the peace, any collector of customs, any commissioner for taking affidavits in any court, or any notary public.

220. After the expiration of the said thirty days, or sooner if the person so called upon to furnish evidence so desires, the commissioner may consider and weigh the circumstances of the case, and report his opinion and recommendation thereon to the minister of customs.

221. The minister may thereupon give his decision in the matter, respecting the seizure, detention, penalty, or forfeiture, and the terms (if any) upon which the thing seized or detained may be released, or the penalty or forfeiture remitted; and if the owner or claimant of the thing seized or detained, or the person alleged to have incurred the penalty, signifies in writing, by himself or his agent, his acceptance of the decision, he shall be bound thereby, and the terms thereof may be enforced and carried out, and in any action, suit or proceeding to recover any money claimed by virtue of such decision the person accepting the same shall not be at liberty to set up that the thing seized was not liable to seizure or detention, or that he had not incurred; any penalty or forfeiture.

222. But if the said owner or claimant, or person, or his agent, within twenty days after having been notified of the decision, gives to the minister of customs notice in writing that such decision will not be accepted, or if such twenty days elapse without such decision being accepted, proceedings for the condemnation of the thing seized or for the enforcement of the penalty or forfeiture may be taken without delay.

223. If the said decision be accepted as by this act provided, and if the terms thereof be not forthwith complied with, the minister of customs may elect either to enforce the terms of the decision or to take proceedings for the condemnation of the thing seized, or for the enforcement of the penalty or forfeiture.

224. If a term of the decision be that the thing seized or detained be released upon payment of a sum of money, and if such money be not paid forthwith after acceptance of the decision, and if the minister elects to enforce the decision, such thing may be sold and the net proceeds applied towards payment of such sum, the balance (if any) to be handed over to the person entitled thereto. If such net proceeds be not sufficient to pay such sum the person accepting the decision shall be liable to pay the amount of the deficiency, and the same may be recovered from him as a debt due to Her Majesty.

225. If after acceptance of the decision, the person required thereby to pay any sum of money as a penalty or forfeiture, does not forthwith pay the same, the amount thereof may be recovered from him as a debt due to Her Majesty.

226. No action, suit, or proceeding shall be commenced, no writ shall be sued cut against, nor a copy of any process served upon any officer of the customs or person employed for the prevention of smuggling as aforesaid, or upon any officer of customs for anything done in the exercise of his office, until one month after notice in writing has been delivered to him, or left at his usual place of abode, by the attorney or agent of the party who intends to sue out such writ or process, in which notice shall be clearly and explicitly contained the cause of the action, the name and place of abode of the person who is to bring such action, and the name and place of abode of the attorney or agent; and no evidence of any cause of such action shall be produced except of such as is contained in such notice, and no verdict or judgment shall be given for the plaintiff, unless he proves on the trial that such notice was given; and, in default of such proof, the defendant shall receive a verdict, or judgment and costs.

227. Any such officer or person against whom any action, suit, or proceeding is brought on account of anything done in the exercise of his office, may, within one month after such notice, tender amends to the party complaining, or his agent, and plead such tender in bar to the action, together with other pleas; and if the court or jury (as the case may be) find the amends sufficient, judgment or verdict shall be given for the defendant, and in such case, or in case the plaintiff becomes non-suited, or discontinues his action, or judgment is given for the defendant upon demurrer or otherwise, then such defendant shall be entitled to full costs of defense; the defendant, by leave of the court in which the action is brought, may, at any time before issue joined, pay money into court as in other actions.

228. Every such action, suit, or proceeding must be brought within three months after the cause thereof, and laid and tried in the place or district where the facts were committed; and the defendant may plead the general issue and give the special matter in evidence; and if the plaintiff becomes non-suited or discontinues the action, or if upon a demurrer or otherwise judgment is given against the plaintiff the defendant shall recover full costs of defense.

229. If in any such action, suit, or proceeding, the court or judge before whom the action is tried certifies upon the record that the defendant in such action acted upon probable cause, then the plaintiff in such action shall not be entitled to more than 20 cents damages nor to any costs of suit, nor in case of a seizure shall the person who made the seizure he liable to any civil or criminal suit or proceeding on account thereof.

230. In addition to the purposes and matters hereinbefore or hereinafter mentioned, the governor in council may from time to time, and in the manner hereinafter provided, make regulations for or relating to the following purposes and matters:

(1) For the warehousing and bonding of such cattle and swine as may be slaughtered and cured in bond, and of such wheat, maize, and other grain as may be ground and packed in bond, and of such sugar as may be refined in bond.

(2) For the branding and marking of all duty-paid goods and goods entered for exportation, and for regulating and declaring what allowances shall be made for tare on the gross weight of goods.

(3) For declaring what shall be coasting trade, or inland navigation, respectively, and how the same shall be regulated in any case or classes of cases, and for relaxing or dispensing with any of the requirements of this act, as to vessels engaged in such trade, on any conditions which he may see fit to impose.

(4) For appointing places and ports of entry, and warehousing and bonding ports, and respecting goods and vessels passing the canals, and respecting the horses, vehicles and personal baggage of travelers coming into Canada, or returning thereto, or passing through any portion thereof.

(5) For regulating or restricting the importation of spirits, wine, and malt liquors, or other goods requiring to be weighed, gauged, or tested for strength or quantity, and limiting or prescribing the kind and capacity of packages in which the same may be imported, and the conveyances by which and the ports or places at which the same may be landed and entered.

(6) For exempting from duty any flour or meal or other produce of any wheat or grain grown in and taken out of Canada into the United States to be ground, and brought back into Canada within two days after such wheat or grain has been so taken out to be ground, or any boards, planks, or scantling, the produce of any logs or timber grown in and taken out of Canada into the United States to be sawn, and brought back into Canada within seven days after such logs or timber were so taken out to be sawn.

(7) For regulating the quantity to be so taken out or brought in at any one time by any party, and the mode in which the claim to exemption shall be established and proved.

(8) For authorizing the appointment of warehouses, and regulating the security which shall be taken from warehouse keepers, the forms and conditions subject to which goods are to be warehoused, the mode of keeping goods in warehouse, and of removing such goods therefrom, and the amount of warehouse rent or license fees.

(9) For extending either by general regulation or by special order, the time for clearing warehoused goods, and for the transport of goods in bond from one port or place to another.

(10) For regulating the form in which transfers of goods in warehouse or bond from one party to another shall be entered.

(11) For exempting goods from duty as being the growth, produce, or manufacture of Newfoundland, if such exemption be provided for by any act relating to Customs, and for regulating the mode of proving such exemption.

(12) For transferring to the list of goods which may be imported into Canada free of duty, any or all articles (whether natural products or products of manufactures) used as materials in Canadian manufactures, and any such materials transferred to the free list by such order in council, shall be free of duty of customs for the time therein appointed for that purpose; and for granting a drawback of the whole or part of the duty paid on articles which may have been used in Canadian manufactures; or for granting a certain specific sum in lieu of any such drawback.

(13) For appointing the manner in which the proceeds of penalties and forfeitures shall be distributed.

(14) For authorizing the taking of such bonds and security as he deems advisable for the performance of any condition on which any remission or part remission of duty, indulgence or permission is granted to any party, or any other condition made with such party, in the matter relating to the customs or to trade or navigation; and such bonds, and all bonds taken with the sanction of the minister of customs expressed either by general regulation or by special order, shall be valid in law, and upon breach of any of the conditions therof, may be sued and proceeded upon in like manner as any other bond entered into under this act or any other law relating to the customs.

(15) For any other purpose for which by this act, or any other law relating to the customs or to trade and navigation, the governor in council is empowered to make orders or regulations; it being hereby declared competent for him (if he deems it expedient) to make general regulations in any matter in which he may make a special order, and any such general regulation shall apply to each particular case within the extent and meaning thereof, as fully and effectively as if the same referred directly to each particular case within the intent and meaning thereof, and the officers, functionaries, and parties had been specially named therein.

231. And whereas it frequently happens that goods are conveyed, directly through the Canadian canals or otherwise by land or inland navigation, from one part of the frontier line between the Dominion of Canada and the United States to another, without any intention of unlading such goods in Canada, and that travelers in like manner pass through a portion of Canada, or come into it, with their carriages, horses, or other cattle drawing the same, and personal baggage, with the intention of forthwith returning to the United States, or having gone to the United States from Canada, return to it with such articles, and though the bringing of such goods and other articles into Canada is strictly an importation thereof, it may nevertheless be inexpedient that duties should be levied thereon; with regard to all such cases as aforesaid, the governor in council may, from time to time, and as occasion may require, make such regulations as to him seem meet, and may direct under what circumstances such duty shall be or shall not be paid, and on what conditions it shall be remitted or returned, and may cause such bonds or other security to be given, or such precautions to be taken at the expense of the importer (whether by placing officers of the customs on board any such vessel or carriage or otherwise) as to him seem meet; and on the refusal of the importer to comply with the regulations to be so made, the duty on the goods so imported shall forthwith become payable; and all and every animal, vehicle, or goods of any kind, brought into Canada by any traveler, exempted from duty under such regulations or otherwise, shall, if sold or offered for sale in Canada, provided the duties thereon have not been previously paid, be held to have been illegally imported, and shall be seized and forfeited, together with the harness or tackle employed therewith or in the conveyance thereof.

232. In any regulation made by the governor in council, under this act, any oath or declaration may be prescribed and required which the governor in council deems necessary to protect the revenue against fraud, and any person or officer may be authorized to administer the same; and by any such regulation, a declaration may be substituted for an oath in any case where an oath is required by this act.

233. The governor in council may by proclamation or order in council, at any time, and from time to time, prohibit the exportation or the carrying coastwise or by inland navigation of the following goods: Arms, ammunition, and gunpower, military and naval stores, and any artcles which the governor in council shall judge capable of being converted into or made useful in increasing the quantity of military or naval stores, provisions, or any sort of victual which may be used as food by man; and, if any goods so prohibited be exported, carried coastwise, or by inland navigation, or water-borne, or laden in any railway carriage, or other vehicle, for the purpose of being so exported or carried, they shall be seized and forfeited.

234. The governor in council may grant yearly coasting licenses to British vessels navigating the inland waters of Canada above Montreal, and may direct that a fee of fifty cents shall be payable for each such license, and that the master or person in charge of any vessel navigating the said waters, and not having a coasting license, shall, on entering any port iu the Dominion with such vessel, pay a fee of fifty cents if such vessel is not over fifty tons burthen, and of one dollar if she is more than fifty tons burthen, to the collector on each entry, and a like fee of fifty cents, or one dollar, according to the burthen of the vessel, on each clearance of such vessel at any port: an d such fees shall be payable accordingly before such vessel shall be entered or cleared; provided that the governor in council may reduce or readjust such fees, but may not increase them; and provided also, that vessels merely passing through any of the Canadian canals, without breaking bulk, shall not be liable to such fees.

235. All goods shipped or unshipped, imported or exported, carried or conveyed contrary to any regulation made by the governor in council, and all goods or vehicles and all vessels under the value of $400, with regard to which the requirements of any such regulations have not been complied with, shall be seized and forfeited, and if such vessel be of or over the value of $400, the master thereof shall, by such non-compliance, incur a penalty of $400, and the vessel may be detained until the said penalty is paid, or satisfactory security is given for the payment thereof; and any such forfeitures and penalties shall be recoverable and may be enforced in the same manner, before the same court and tribunal, as if incurred by the contravention of any direct provision of this act.

236. All general regulations made by the governor in council under this act, shall have effect from and after the day on which the same have been published in the Canada Gazette, or from and after such later day as may be appointed for the purpose in such regulations, and during such time as shall be therein expressed, or if no time be expressed for that purpose, then until the same are revoked or altered; and all such regulations may be revoked, varied, or altered by any subsequent regulation; and a copy of the Canada Gazette containing any such regulation shall be evidence of such regulation to all intents and purposes whatsoever.

237. Any copy of an order of the governor in council made in any special matter, and not being a general regulation, certified as a true copy by the clerk or assistant clerk of the Queens privy council for Canada, shall be evidence of such order to all intents and purposes whatsoever.

238. In every case where the person required to take any oath under any act or regulation relating to the customs, is one of the persons entitled by law to take a solemn affirmation instead of an oath in civil cases, such person may instead of the oath hereby required make a solemn affirmation to the same effect; and every person before whom any oath is, by any such act or regulation, required, or allowed to be taken, or solemn affirmation to be made, shall have full power to administer the same; and the wilfully making any false statement in any such oath shall be perjury, and the wilfully making any false statement in such solemn affirmation shall be a misdemeanor punishable as perjury.

239. Whenever on the levying of any duty, or for any other purpose, it becomes necessary to determine the precise time of the importation or exportation of any goods, or of the arrival or departure of any vessel, such importation, if made by sea, coastwise, or by inland navigation in any decked vessel, shall be deemed to have been completed from the time the vessel in which such goods were imported came within the limits of the port at which they ought to be reported, and, if made by land or by inland navigation in any undecked vessel, then from the time such goods were brought within the limits of Canada; and the exportation of any goods shall be deemed to have been commenced from the time of the legal shipment of such goods for exportation, after due entry outwards, in any decked vessel, or from the time the goods were carried beyond the limits of Canada, if the exportation be by land or in any undecked vessel; and the time of the arrival of any vessel shall be deemed to be the time at which the report of such vessel was, is, or ought to have been made, and the time of the departure of any vessel to be the time of the last clearance of such vessel on the voyage for which she departed.

240. Although any duty of customs has been overpaid, or although after any duty of customs has been charged and paid, it appears or is judicially established that the same was charged under an erroneous construction of the law, no such overcharge shall be returned after the expiration of three years from the date of such payment, unless application for repayment has been previously made.

241. No refund of duty shall be allowed after the lapse of fourteen days from the time of entry, for any alleged misdescription of goods by the importer; and should any error of the kind be discovered by the importer while unpacking his goods, he shall immediately and without further interference with the goods, report the facts to the collector, in order that the same may be verified.

242. The governor in council may, under regulations to be made for that purpose, allow, on the exportation of goods which have been imported into Canada, and on which a duty of customs has been paid, a drawback equal to the duty so paid, with such deduction therefrom as may be provided in such regulations; and in cases to be mentioned in such regulations and subject to such provisions as may be therein made, such drawback or a specific sum in lieu thereof, may be allowed on duty paid goods manufactured or wrought in Canada into goods exported there from as aforesaid; and the period within which such drawback may be allowed after the time the duty was paid shall be limited in such regulations.

243. All bonds and securities of what kind and nature soever authorized to be taken by any law relating to customs, trade, or navigation shall be taken to and for the use and benefit of Her Majesty, and such bonds shall be taken before the performance of any act or matter with regard to which the taking of any such bond or bonds is required.

244. All bonds, documents, and papers necessary for the transaction of any business at the respective custom houses or places or ports of entry in Canada, shall be in such form as the minister of customs shall from time to time direct.

245. Certificates and copies of official papers, certified under the hand and seal of any of the principal officers of the customs in the United Kingdom, or of any collector of colonial revenue in any of the British possessions in America or the West Indies, or other British possessions, or of any British consul or vice-consul in a foreigu country, and certificates and copies of official papers made pursuant to this act or any act in force in Canada relating to the customs or revenue, shall be received as presumptive evidence in reference to any matter contained in this act or any act relating to the customs or on the trial of any suit in reference to any such matter.

246. Whenever any person makes any application to an officer of the customs to transact any business on behalf of any other person, such officer may require the person so applying to produce a written authority from the person on whose behalf the application is made, and in default of the production of such authority, may refuse to transact such business; and any act or thing done or performed by such agent shall be binding upon the person by or on behalf of whom the same is done or performed, to all intents and purposes, as fully as if the act or thing had been done or performed by the principal.

247. Any attorney and agent duly thereunto authorized by a written instrument, which he shall deliver to and leave with the collector, may, in his said quality, validly make any entry, or execute any bond or other instrument required by this act, and shall thereby bind his principal as effectually as if such principal had himself made such entry or executed such bond or other instrument, and may take the oath hereby required of a consignee or agent, if he be cognizant of the facts therein averred; and any instrument appointing such attorney and agent shall be valid if in the form prescribed by the minister of customs.

248. Any partner in an incorporated company, association, or copartnership of persons, or their attorney and agent authorized as aforesaid, may, under the name and style usually taken by such company, association, or copartnership, make any entry or execute any bond or other instrument required by this act, without mentioning the name or names of any of the members or of the other members of the company or association or partnership, and such entry, bond, or instrument shall nevertheless bind them as fully and effectually, and shall have the same effect in all respects as if the name of every such member or partner had been therein mentioned and he had signed the same, and (if it be a bond or other instrument under seal) as if he had thereunto affixed his seal and had delivered the same as his act and deed; and the seal thereunto affixed shall be held to be the seal of each and every such member or partner as aforesaid; and the provisions of this section shall apply to any instrument by which any company, association, or partnership of persons appoint an attorney or agent to act for them under the next preceding section. The person who, under this section, makes any entry or executes any bond or instrument on behalf of any company, association, or partnership, shall, under the name and style usually taken by them, write his own name with the word “by” or the words “by their attorney,” or words to the like effect, as the case may be, thereunto prefixed.

Schedule.—Acts repealed subject to the provisions made in section 3 of this act.

1. The act passed in the fortieth year of Her Majesty’s reign, chaptered ten, and entitled “An act to amend and consolidate the acts respecting the customs.”

2. The act passed in the forty-fourth year of Her Majesty’s reign, chaptered eleven, and entitled “An act to amend the act, fortieth Victoria, chapter ten, entitled ‘An act to amend and consolidate the acts respecting the customs.’”

Analytical index, published by the customs department for use of collectors and officers of customs.

Customs act, 46 Victoria, cap. 12.	Section.	Subsection.
Abandoned goods: How dealt with	124
Abatement of duties:
See, also, Refund of duty on goods damaged by water, &c., on voyage of importation	53
On goods damaged during course of transportation by land	54
Act:
Amendment of 40 Victoria, cap. 10, and its amendments	2
Repeal of former, &c	3
Administrator of estate: May make entry and take oath in certain cases.	85
Affidavit. (See Oaths.)
Affirmation. (See Oaths.)
Aiders and abettors:
Concerned in evading payment of duty shall, in addition to penalty, &c., be deemed guilty of misdemeanor	153
Liability for concealing or removing warehouse goods	158
Allowance:
What shall be regarded as an allowance for damage, &c	56
For tare or draft to be regulated by governor in council	64
See also	230	2
Amends: Officer, &c., may tender and plead in bar	227
Animals:
Detained for penalty for unlading goods without report, &c	39
Seized, may be sola or delivered on deposit, &c	205
Annapolis, Mova Scotia: Vessels entering, &c	51
Appeal:
From convictions before justice of the peace, magistrate, or judge	208
And from other courts	209
If brought by the Crown, not to give security	210
Appraisement:
Of goods damaged by water, &c., on voyage	53,54
Duty of appraiser re examination and assessment of damaged goods	55
What shall not be regarded as evidence of damage, &c	56
Percentage of damage to be deducted for duty	57
Samples may be taken for	65
Governor in council may appoint appraisers, local or Dominion.	66
Form of oath of appraiser	66
Collector may act as appraiser without taking special oath	67
Minister of customs may direct appraiser to attend at any port or place without taking new oath, &c	67
Invoices representing cash value may be added to by appraiser	69
Decision of appraiser as to, class, &c., of sugar to be final, unless upon appeal to commissioner of customs within a certain time, &c.	75
Power of appraiser to examine on oath	96
By collector or appraiser to be final in certain cases	97
Importer, &c., dissatisfied, two persons to appraise and report to commissioner of customs, his decision to be final	99
Remuneration of persons called in, and by whom to be paid	100
Penalty on person refusing to act	101
Bonus to appraiser, for diligence re goods taken for the Crown	105
Appraiser to certify to undervaluation in certain cases	206
Arms and ammunition: Governor in council may prohibit exportation of	233
Army, navy, or marine officer; Punishment of persons for maliciously or willfully wounding any	186
Articles:
Manufactured from two or more materials, how classed	8
Enumerated under more than one name, tow rated for duty	9
Perishable, &c., may be landed from vessel	36
Assignee: May make entry and take oath in certain cases	85
Association, &c.: Any partner in, or authorized attorney or agent, may execute	248
Attorney or agent:
Declaration to be attached to bill of entry	89
Dissatisfied with appraisement, may appeal	99
Requirements as to transfer of goods in bond	121
To make declaration and answer all questions	150
May ship and clear goods in certain cases	150
To give one month’s notice in writing for any action to be taken. &c.	226
To produce written authority to act, action of, then binding	246
Duly authorized, may execute any bond or agreement, thereby binding principal	247
Attorney-general:
May apply for “writ of assistance”	177
Unless otherwise provided for, all penalties, &c., will be sued for by the.	189
May enter a nolle prosequi	195
Appealing, not to give security	210
Auction: All sales of forfeited goods, &c., to be by public auction, unless other-	212
Averment:
To be sufficient evidence in certain cases	162
In suit or information that officer was duly employed to be sufficient proof	171
As to place where any act was done to be sufficient proof	196
Baggage-master: Subject to a penalty for aiding in unlawful importations	24
Banks:
Certificate for rates of exchange required	12
In which deposits are made to credit of receiver-general must be chartered	204
See also	205
Bills of exchange: Not recoverable for goods entered under false invoice	92
Bills of health: May grant, &c.	152
Bills of lading:
Master of vessel must produce	28
May be required by collector as further proof	46
Bills of sight: Particulars of, and when allowed	79,80
Boat:
Carrying goods and relanded in contravention of bond to be seized and fofeited	137
Penalty on persons proved to have been on board smuggling	164
Power of officer to search persons on board	180
Bonds:	187
To be given by importer conditioning that packages delivered will not be opened until other packages are examined, &c	110
Packages delivered without examination required to be returned to custom-house under forfeiture of penalty of such	111
To be given by importer covering entries, to be made for a period of twelve months	112
For entry for exportation, or for warehouse	117
For removal of goods from one warehousing port to another	119
For goods entered at frontier port and passing to another warehousing port	120
New proprietor may give bond, that of original bonder to be canceled	122
Governor in council may dispense with, or provide for the canceling of, for goods in warehouse	125
For purpose of deferring, &c., payment of duty not to be accepted	126
To be given on entry for exportation from warehouse	137
Upon what evidence to be canceled	138
How costs may be levied for suits, &c., brought for recovery of penalty of	194
For payment of costs, &c., required before filing claim	202
Security by bond to be given on appeal from conviction, &c	208
Governor in council may make regulations for taking bonds, &c	230	14
To be to Her Majesty’s use, and when to be given	243
Form of, to be at direction of minister	244
Agent or attorney duly authorized may execute, &c	247
Any partners or authorized agent or attorney may execute without mentioning names of other members	248
Books. &c.:
Collector or appraiser may require production of, on oath	96
Penalty for refusing to produce certain	97
For entering transfers to be kept by collector	121
To be produced if required by collector re seizures, &c	214
Penalty on persons refusing, &c	215
Branding or stamping:
Of duty-paid goods before being delivered to importer	114
Governor in council may make regulations for branding and marking duty-paid goods and goods entered for exportation.	230	2
Brands: Penalty on persons counterfeiting	167
Buildings:
Power of officer to enter, &c	175
On or near boundary line, may be searched, for smuggled goods deposited in	176
May be searched by day or night	179
Bullion, &c: May be landed, &c	35
Canada Gazette: All general regulations of governor in council to be published in, as also any revocation of any regulation	236
Canada plates: Allowance for just	56
Cancellation of bonds:
Governor in council may provide for	125
What evidence may be taken for	138
Cane juice: Subject to seizure and forfeiture for entry under wrong name	76
Capias: May be enforced in certain cases	194
Cargo:
Storage of, not to be altered, &c	16
Master of vessel to answer all questions re	142
Owners of, to verify entry outwards by oath	145
Master of steam vessels may be called to answer questions re pursers’ report	151
Of vessels found hovering and having prohibited goods on board to be seized	163
Penalty on persons assisting in destroying, throwing overboard, &c., smuggled goods	164
Carriages:
Forfeited if used in unlawfully importing goods	23
Penalty on officer for delivering or not seizing in certain cases	187
Cattle: Forfeited if used in unlawfully importing goods	23,162
Certificate:
Of banks for rate of exchange, &c	12	2
Of consuls for values of depreciated currencies, &c	12	2
Of register must be on board importing vessel	38
Fee of 50 cents for each, granted by collector.	95
To be granted for removal of duty-paid goods from port of entry to another	115
Of landing required re goods exported from warehous	137
Upon what certificate bond may be canceled	138
Of clearance to be given upon due entry outwards	142
Of bill of health may be granted by collector on payment of a fee	152
To be presumptive evidence in certain cases	245
Charges:
On goods taken to warehouse for want of entry, &c., to be borne by the owners	43
For opening and repacking packages, contents unknown, to be borne by the importer	47
For storage, &c., of goods unladen from damaged vessels, by whom payable	59
Goods derelict, wreck, &c., may be sold to pay	62
For packages, deduction from value for duty, not allowed	72
For packing straw, &c., deduction from value for duty, not allowed	73
Governor in council may declare what shall be included in value for duty	77
Freight may be paid by collector, re goods taken for the Crown	103
Goods over two years in warehouse may be sold for, &c	123
Packages abandoned to be sold for, &c.	124
Warehouse, unshipping, landing, carrying, &c., to be borne by the importer	134
Chief clerk:
Of customs, attestation of invoice or bill of entry may be made before	87
Of inside service, has power to administer oath and receive affirmation, &c	88
Claimant:
Onus of proof that goods have been duty paid to be on, in certain cases	167
Affidavit by, to accompany claim after proceedings for condemnation have	201
To give security for costs, &c., before filing claim	202
Execution of judgment for restoration to, of goods, &c., seized, not to be suspended	211
Of goods seized to furnish certain books, papers, &c., if required	214
Of goods seized to furnish evidence by affidavit, if required	219
Accepting decision of minister to be binding	221
Refusing to accept ministers’ decision, proceedings to be taken	222
Claims:
Particulars of, for abatement of duty on damage by water. &c., to goo	53,54,55
Particulars for making re goods lost, &c., before landing	58
“For goods &c., seized and forfeited, notice to he made within a certain time	198
For articles seized after proceedings for condemnations have commenced, how to be made and where to be filed	201
Not to be valid unless security be given to pay costs, &c	202
Not presented within one month from notice, judgment by default	203
Notice of intent to, where value of article seized does not exceed $100	206
For goods as exampt from duty, how to be described on entry, &c	217
Clearance:
Certificate of, to be given on due entry outwards	142
Penalty for vessel leaving without, &c	143
Requirements before granting	145
Fee from vessels in certain cases	234
Coast: Goods in bulk not to be broken within 3 leagues of, &c	16
Coasting:
Governor in council may declare what shall he a coasting voyage	37
Governor in council may make regulations as to coasting trade of vessels, &c	144
See also	230
Governor in council may regulate fees, &c	234
Coin: May be landed, &c	35
Collector:
Means collector of customs, &c	4
To receive from masters of vessels, report of arrival, cargo, &c.	25
To receive from masters of vessels by inland navigation, report inwards.	27
May issue warrant for landing and storing of goods in sufferance warehouse	32
Particulars of invoice required with bill of entry	41
May grant permit for conveying goods further into Canada if required	42
May appoint a secure place for storage of goods taken for default of entry, landing, or payment of duty, &c	43
May require further proof of proper entry of goods	46
May open and examine suspected packages	48
Invoices showing proper quantity and value to be produced to	49
May permit the warehousing of surplus stores of vessels for reshipment for future use, &c	50
Duty of, re examination and assessment of goods damaged in course of importation	55
What shall not be regarded as evidence of damage, by	56
To deduct percentage of damage for duty	57
May administer oath to witness re goods lost or destroyed before landing	58
May allow cargo of damaged vessel to be landed and warehoused, &c	59
May take samples	65
May act as appraiser without taking special oath	67
May add to invoices representing cash value	69
May add to invoices any deductions made re drawback allowed in country of manufacture	70
May allow goods to be landed on bill of sight, on deposit to cover duties	79,80
To demand certified invoices for perfecting entry	81
Invoices attested on oath by owner to be produced to	82
May require invoices attested on oath by owner and non-resident owner, &c.	84
Not to receive any evidence contradictory to invoice produced to him, &c.	88
Attestation of invoice or bill of entry may be made before	87
Declaration of owner’s representative to be kept by	89,90
To retain and file invoices, &c	95
Power to examine on oath	96
Appraisement by, to be final in certain cases	97
To file, for future reference, depositions or testimony taken from persons swearing falsely	98
Shall select two persons to appraise, &c	99
Shall pay appraisers in certain cases	100
May take goods for duty, paying value and 10 per cent	103
May cause a certain number of packages in every entry to be opened, &c	106
May require return of packages delivered without examination. &c	111
To fix nature and amount of bond to be given by importer covering entries for a period of twelve months	112
To grant a permit certifying that duties have been paid for removal of goods.	115
May allow owner to sort, repack, or take samples from goods in warehouse.	118
May make regulations for sorting, repacking, &c., in warehouse	119
May allow removal of goods from one warehouse to another, or from one warehousing port to another under bond	119
May allow goods entered to pass to another warehousing port under bond,	120
To enter transfers in a book kept for that purpose	121
May admit of new security to be given by the bond of new owner, that of original bonder may be canceled	122
May sell for duty or warehouse rent, goods in warehouse over two years.	123
May allow importer to abandon packages without payment of duty	124
Subject to a penalty for allowing payment of duties to be deferred, &c	127
Unshipping, landing, and carrying of goods shall be done in manner appointed by	133
Security by bond for exportation from warehouse to be approved by	137
Upon what evidence bond may be canceled by	138
To require from master of vessel entry outwards	141
Master of vessel to answer all questions, &c., by	142
To receive entries outward verified by oath before granting clearance	145
“Not to allow cars or vehicles to leave port or limits without payment of export duty	146
May permit agent to ship and clear goods in certain cases	150
May call upon master to answer questions re report made by purser	151
May grant bills of health	152
May station officers on board any vessels or ships	166
May search certain buildings on suspicion	176
Party to be searched may demand to be brought before	180
To appoint females to search females	180
All goods, &c., seized as forfeited to be placed in custody of	198
Notice of proceedings for condemnation to be posted up in office of, &c	200
May deliver to owner articles seized on deposit equal to value and costs	204
May sell animals or perishable articles seized or deliver to owner on deposit	205
May sell goods, &c., for condemnation in certain cases	206
May call for certain books, papers, &c., re seizures.	214
May detain for action of commissioner of customs goods misdescribed as exempt from duty	217
To report to commissioner of customs all seizures, detentions, and penalties, and forfeitures incurred, &c	218
Evidence by affidavit or affirmation may be made before	219
Errors discovered while unpacking to be reported to, &c	241
Commissioner of customs:
May change decision of appraiser as to class which sugar belongs, &c., in certain cases	75
Has power to administer oath and receive affirmations, &c.	88
To examine report, &c., and decide re appraisement by persons, his decision to be final	99
May sue for penalties, &c	189
Action to be taken by, for goods misdescribed as exempt from duty.	217
Collector or proper officer to report to, all seizures or detentions, and penalties and forfeitures incurred	218
May call for evidence by affidavit re seizures, detentions, penalties, &c	219
To report, &c., upon evidence, &c	220
Company:
Taking goods liable to export duty without proper entry, subject to a penalty	146
Anv trading, May appoint agent to ship and clear goods.	150
Any partner in, or authorized attorney or agent may execute bonds, &c.	248
Concealing:
Smuggled or prohibited goods, penalty for	155
Warehouse goods, &c., subject to seizure, &c	158
Goods found on board vessel concealed, to be seized and forfeited.	165
Condemnation:
Of goods, &c., seized by officer in charge of revenue vessel	198
Want of notice, not to stay proceedings for	199
Of articles seized, how to make claim after proceedings have commenced	201
Security by bond or deposit required for payment of costs	202
Of articles seized, judgment by default, for want of claim.	203
Deposit made on articles seized, &c., to be forfeited	204
Proceedings for, on refusing minister’s decision	222
Proceedings for, or terms of decision enforced at election of minister.	223
Conductor:
Meaning of the term	4
Subject to a penalty for aiding, &c., in unlawful importations	24
Must report trains with freight	33
Subject to a penalty for false report, &c	33
Penalty for refusing to stop when required by an officer of customs	174
Consignee. (See Importer.)
Consignors:
To make verified entry of goods exported by vessel	145
By railway or other land conveyance	146
Penalty for refusing or neglecting to make report or entry outwards.	147
Consul:
Certificate of, for value of depreciated currency required	12
Attestation of invoice. &c., May be made before any British or foreign	86
British or foreign, or vice, may grant landing certificate, &c	138
Corporation: Any trading, may appoint agent to ship and clear goods	150
Costs of suit:
For unpaid duties and penalties, recoverable	15
Persons suing for the Crown to recover full	194
Security by bond or deposit for payment of, in certain cases	202
Claims under security for, and not presented within a certain time, judgment by default	203
Articles seized may be delivered to owner on deposit equal to value and costs	204
In default, of due notice for action, &c	226
For discontinuance, demurrer, &c	227
Of defense, by whom to be paid	228
For plaintiff to be limited, if probable cause be certified	229
Counterfeiting:
Customs marks or brands, liability for	167
Using counterfeit paper, &c. liability for	168
Courts:
In what court duties and penalties shall be recoverable, &c	15
Evidence contradictory to invoice produced to collector not to be received in any court	86
Copies of invoice may be given on order or subpoena from court	95
In what court forfeitures shall be recoverable	127
Persons convicted for misdemeanor to be fined or imprisoned, or both, at discretion of court	153
In what, penalties and forfeitures shall be recoverable	188–194
Security to be given to satisfaction of court for payment of costs	202
Judgment of court by default for claims not presented within one month.	203
May order delivery of articles seized to owner on deposit, &c.	204
Two justices of the peace to be deemed court	206
In what court appeals may be allowed, &c	209
Security given for restoration of goods, &c., to be approved by court	211
Judge of court, to certify in certain cases that there was no probable cause of seizure	216
Verdict or judgment of court on finding amends of officer sufficient, &c	227
In what court penalties, &c., tor contravention 01 regulations are recoverable	235
Crown goods:
When liable to duty	63
Collector may take for Crown any whole or separate packages, &c	103
Goods taken for Crown, how dealt with	104
Packages may be abandoned to the Crown for duty	124
Curator: May make entry and take oath in certain cases	85
Currency:
In which duties, penalties, and forfeitures must be paid	12
Depreciated, consul’s cer-ificate of value to be given	12	2
Foreign, value to be fixed by governor in council	12	2
Custom-house:
Goods exported must be reported at nearest, &c	19
Goods must not be carried past, on pain of forfeiture, &c	20
Vessels to be reported inwards on arrival from sea. &c., at	25
Copy of report inwards furnished officer to be deposited in	26
Vessels arriving by inland navigation to report at	27
Vessels arriving with goods in transit to other ports to report at, &c	32
Conductor of railway train to report at	33
Goods arriving by land to be reported at nearest	34
Goods. &c., landed after business to be reported at first opening of	36
Goods entered inward at, and lost or destroyed before being landed, condition s for making claims, &c	58
Certified copies and extracts of invoices to bear stamp of	95
Packages delivered without examination shall, if required, be returned to	111
Goods entered at, to be marked or stamped as directed by regulations	114
Book for entering transfers to be kept by collector in	121
Exportation of goods by railway or other land conveyance to be entered at nearest	146
Goods, &c., liable to forfeiture, to be taken to	182
Goods, &c., smuggled and stopped on suspicion of being stolen to be taken to	183
Penalty on police officer neglecting to convey goods detained by him to.	184
Punishment of persons destroying, by fire or otherwise	186
All bonds, documents, and papers to be in form directed by minister of customs	244
Damage to goods:
Allowance for, by water, &c., particulars for making claim	53
Imported by land, during course of transportation, particulars	54 and 55
What shall not be regarded as evidence, &c	56
Percentage of damage to be deducted for duty	57
Declaration. (See Oaths.)
Deductions:
From value by reason of drawback not allowed	70 and 71
For value of packages not allowed	72
For charges for packing, straw, &c., not allowed	73
Defendant:
About to leave province where suit is brought, &c., may be arrested.	192
Capias may be enforced against, in certain cases	194
Upon demurrer, &c., entitled to full costs of action, &c	227
To recover full costs of defense for discontinuance, &c., of action or suit by	228
If probable cause be certified upon record, damage and costs to be limited	229
Demurrer: Costs for, on action or suit by whom payable	227
Deposit:
Taken to cover duty on goods by bill of sight, how dealt with.	79 and 80
May be taken as security for payment of coats, &c	202
Articles seized may be delivered on	204
Taken for delivery of articles seized, how dealt with	205
Depositions:
Penalty for refusing to subscribe name to, re appraisement of goods	97
Testimony in writing taken from persons swearing falsely to be filed, &c	98
Derelict, wrecked, &c
Goods subject to duty	60
Penalty for not reporting such goods	61
Detention:
Of vessel for breaking bulk, &c	16
Of vessel, penalty or security for entering other port of entry	22
Of vessel, penalty on master for unture other port of entry	29
Of vessel, vehicle or animals, penalty for unlading goods without-report, or untrue, &c	39
Of goods taken for the Crown, how dealt with	103
Of vessel, penalty on master for leaving without clearance, delivering false content, &c	143
Of goods remaining in warehouse for payment of duties on goods concealed or unlawfully removed	158
Of vessel, penalty on master for breaking hatches, lock, seal, &c., or secret	165
Of suspected packages	172
Officer calling for assistance to detain vessels, vehicles, &c., on reasonable suspicion liable to prosecution	173
Police officer neglecting to convey goods detained by him to custom-house subject to penalty	184
Of defendant by arrest, for leaving Province, &c	192
Of vessel, vehicle, goods, &c., to be reported to commissioner of customs	218
Distribution:
Of penalties, &c., governor in council may regulate	213
See also	230	13
Document:
For purpose of deferring payment of duty, not to be accepted	126
Liability for falsifying or counterfeiting certain	168
Form of, to be at direction of minister	244
Doors: May be broken open in certain cases	179
Draft:
Allowance for, to be regulated by governor in council	64
See also	230	2
Drawback:
Allowed in country of manufacture, to form part of value for duty	70
Governor in council may regulate importations for special purposes, &c	78
Governor in council may allow drawback on duty-paid goods and exported or manufactured in Canada, &c	242
Driver: Of vehicle, &c., penalty for refusing to stop	174
Duties of customs:
To which act applies	5
Governor in council may establish rates of, in certain canes	11
Currency in which, must be paid	12
Imposed according to specific quantity or value	13
Must be paid to receiver-general	14
A debt to Her Majesty, how recoverable, with costs	15
Must be paid down unless goods are warehoused	42
To be paid only at port of landing	45
Collector may require further proof as to rating description, &c., for	46
Abatement of, allowed for damage by water, &c., in certain cases	53
Percentage of damage to be deducted for, &c	57
Return of, on goods lost before landing, &c.	58
Goods sold for payment of repairs to vessel, or for charges, subject to	59
Goods derelict, floatsam, jetsam or wreck or landed, or saved from stranded or wrecked vessels, subject to	60
Goods derelict, &c., subject to forfeiture for nonpayment of	61
Goods derelict, &c., if not paid, within a certain time may be sold	62
Crown, or exempted goods if sold, liable to	63
Goods passing in transit through another country, bow valued for	74
Deposit sufficient to cover, on goods entering by bill of sight, to be made	79–80
Additional, in cases of undervaluation—seizure and forfeiture for non-payment	102
Goods over two years may be sold for, &c	123
“Warehouse packages may be abandoned for, &c	124
Bond, note, or other document, for the purpose of deferring, &c., payment of not to be accepted—	126
Collector or other officer subject to a penalty for allowing payment of, to be avoided or deferred, &c.	127
Goods taken out of warehouse to be subject to duty at current rates	129
Payable in all cases on quantity and value as stated on first entry when originally warehoused	132
Entries inwards;
Importer to enter within three days	40
Particulars of	41
Goods may be taken to warehouse in default of	43
Of goods for another port, to be completed at that port	45
Collector may require further proofs as to correctness of	46
Not valid unless goods correspond with report	48
Quantity and value to be always given in	49
By bill of sight how and in what cases allowed	79
Not deemed perfect unless certified invoice is produced, &c	81
Invoice attested on oath to be produced with	82–85
May be made by executor, curator, administrator or assignee	86
Collector or other officer subject to a penalty for allowing payment of duty to be deferred, &c., except by regular	127
Duties payable on quantity and value as stated on first entry, &c.	132
Of goods for warehousing, to be deemed warehoused for certain purposes	136
Of goods misdescribed as being exempt from duty, to be seized and forfeited	217
May be made by any partner, or authorized attorney or agent without mentioning the names of other members	248
Entries outwards:
Of goods exported from warehouse	137
Parties not authorized, subject to a penalty for making	139
Of vessels, particulars of	141
To be delivered to collector before clearance is granted	145
Particulars of, by railway or other land conveyance	146
Of goods from warehouse must correspond with entry inwards	149
May be made by agent in certain cases	150
May be made by any partner or authorized attorney or agent without mentioning names of the other members	248
Evidence:
Contradictory to invoice not to be taken re value of goods	86
Proof of existence of another invoice to be sufficient evidence of fraud	93
Upon what evidence bond may be canceled	138
Averment to be sufficient in certain cases	162
Averment in suit or information that customs officer was duly employed to be sufficient	171
By affidavit to be furnished in certain cases	219
Commissioner to report on	220
What only may be adduced in certain cases	226–228
Copies of Canadian Gazette containing regulations to be	236
Certified copies of orders in council to be	237
Certain documents to be presumptive	245
Examination:
Goods removed from place appointed for, before being examined, liable to seizure, &c.	20
Of suspected packages, or contents of packages unknown to master, &c	31
Regarding claims for damage by water, &c.	53
Of goods entered on bill of sight	79
Penalty for false swearing on, re value of goods	98
Collector, appraiser, &c., may order a certain number of packages in every entry for	106
Provision as to packages delivered to importer before	110
Packages delivered without, shall if required, be returned to the customhouse	111
Of vessels found hovering, &c	163
Execution of judgment:
Of court for penalties, costs, &c., how enforced	194
For restoring seized goods, &c., not to be suspended	211
Executor: May make entry and take oath in certain cases	85
Exemptions:
Collector may require further proof before accepting entry, &c.	46
Crown or exempted goods if sold liable to duty	63
Particulars for entry, liable to seizure for misdescription	217
Expenses to be deducted from proceeds of forfeitures before distribution, &c	213
Exportation:
Of goods must be reported at nearest custom-house, &c	19
Goods may be entered for, without payment or duty	117
Goods for, to be finally cleared within two years from warehouse or sold	123
Goods taken out of warehouse for, and relanded, sold, &c., to be seized and forfeited	128
Quantity of goods that may be taken out of warehouse for	135
Bond to be given on entry for, of goods from warehouse	137
Parties not authorized making entry for, from warehouse subject to a penalty	139
By importing vessel	141
What shall be considered the proper value for	145
Verified entry required from vessel	145
Verified entry required from railway or other land conveyance	146
Entry outwards must agree with entry inwards	149
Agent may enter goods for	150
Exporter: Meaning of the term	4
Fee:
For granting certified copies or extract of invoices	95
For granting bills of health	152
For reporting and clearing in certain cases	234
Felony:
Persons taking away seized goods, to be adjudged guilty of	185
Obstructing, assaulting, or resisting officers, &c., firing at Her Majesty’s vessels, wounding persons in Her Majesty’s service, having goods liable to seizure, and being armed or disguised, or destroying vessels, goods or any custom-house, &c., to be	186
Females: To search females	180
Fish: Fresh, may be landed before entry	35
Fisheries: Vessels engaged in, may take warehoused goods as stores	14
Flotsam, &c.:
Goods subject to duty	60
Penalty for not reporting	61
Flour, regulations respecting grinding, &c., in bond, not to extend to the substitution of	130
Forfeiture (see Penalty):
Currency in which must be paid	12
Of goods unladen before entry, &c	16
Of goods carried past custom-house or removed from place appointed for examination	20
Of vessel and goods, for entering other than a port of entry, except in certain cases	21
Of goods unlawfully imported by land	23
Of goods unlawfully imported by railway	24
Car, to be detached from train, for containing smuggled goods	24
Of goods found on board vessel, or landed, and not reported	30
Of prohibited goods found in packages for exportation, or for importation to another port, &c	31
Conductor subject to, for false report, &c.	33
For violations of coasting regulations	37
Of goods, and penalty, on master, for unlading of goods without report, &c.	39
Of goods landed without due entry, &c	44
Of goods not correeponding with report, &c., conveyed beyond port of entry, misdescribed, &c	48
Of goods and penalty on person for having in his possession goods derelict, jetsam, floatsam, or wreck, without reporting, &c	61
Of crown or exempted goods, sold without entry or payment of duty	63
Of sirups entered under wrong names	76
Of goods, and penalty, on person for false statement in declaration on entry	90
Of goods, and penalty, for presenting false invoice	94
Of goods, for false swearing	98
Of goods, for non-payment of additional duties	102
Of goods, found in package and not mentioned in invoice or entry	107
Of goods, found not corresponding with invoice or entry, or fraudulently undervalued	108
Of all goods and packages in entry, for wilfully false oath	109
Packages delivered without examination to be returned under forfeiture of penalty of bonds, &c	111
Collector or other officer subject to, for allowing payment of duty to be deferred, &c	127
Of goods entered to be, but not warehoused, taken out for exportation and relanded	128
Of goods removed without permission from collector &c.	134
Of goods relanded, &c., in contravention of bond, together with vessel	137
On parties not authorized for making entry outwards from warehouse	139
Of ships’ stores delivered from warehouse and relanded without due entry, together with vessel	140
On master of vessel for leaving without clearance, delivering false content, &c	143
Of goods exported from warehouse and not agreeing with entry inwards	149
Of goods for untrue report of purser	151
Of goods smuggled or passed under false invoice	153
For offering for sale goods pretended to be smuggled, &c	154
Of smuggled goods found on two or more persons in company, &c.	156
Of goods concealed or unlawfully removed from warehouse, and all goods of same importer liable	158
Of vessels, vehicles, horses, harness, cattle, &c., used in conveying, unshipping, or removing goods liable to forfeiture	162
Of vessel and cargo found hovering in British waters with contraband goods onboard	163
Of goods found concealed in vessels	165
Of goods falsely marked or branded	167
Of vessels, vehicles, &c., that contraband goods have been found on, &c.	172
Of goods, and building to be removed in certain cases	176
Goods liable to, to be taken to custom-house	182
Of vessels, vehicles, goods, &c., seized, to be condemned if not claimed within a certain time—notice of claim required	198
Of money deposited on articles seized and condemned	204
Of goods misrepresented as exempt from duty	217
Incurred to be reported to commissioner of customs	218
Persons having incurred required to furnish evidence by affidavit in certain cases	219
For contravention of any regulation of governor in council	231–235
Of vessel for non-compliance with regulations if value under $400	235
Forging: Customs marks or brands, liability for	167
Freight and charges may be paid by collector re goods taken for the Crown	103
Governor in council:
May declare rate of duty in certain cases	11
May fix foreign currencies	12
Duties of customs subject to order of, &c	14
May appoint ports and places of entry, and increase, diminish, or alter positions, &c	17
May establish regulations respecting the exportation of goods	19
May appoint sufferance wharves and warehouses	32
May authorize importation of goods carried by vessel not registered	38
May name security and precaution for transport of goods landed at one port and intended for another	45
May appoint appraisers, local or Dominion	66
May make provisions as to goods merely passing through country	74
Has power to declare what charges shall be included re value of sugar, sirups, molasses, &c	77
Has power to interpret, limit, or extend meaning of conditions re importations free of duty for special purposes	78
May make regulations to perfect entry without invoice	81
May make provisious re invoices to be attested to on oath, &c.	82
May appoint additional officers to administer oath, &c., and may by order in council relax or dispense with certain provisions, &c	88
May dispense with written declarations in certain cases	90
May alter form of oaths, &c	91
May make regulations regarding goods taken for the Crown	103
May order part proceeds of sales of goods taken for the Crown payable to collector, appraiser, or other officer	105
May direct use of certain marks and stamps	114
May appoint warehousing ports in addition to those already established	116
May make regulations respecting goods in warehouse	117
May make regulations respecting goods entered at frontier port and passing to another warehousing port	120
May make regulations re warehouse rent	122
May make regulations dispensing with or providing for the canceling of bonds for goods in warehouse	125
May make regulations for slaughtering cattle or swine, and grinding wheat, maize, or other grain in bond	130,230	1
May make regulations for refining sugar and molasses in bond	131
May make provisions re warehouse rent and expenses connected with unshipping, &c., of goods	134
May make regulations for the ex-warehousing of goods	135
May require pro6f of export from warehouse	137
May make regulations as to coasting trade of vessels, &c	37–144,230	3
May require statistical information as to exports	148
May regulate, &c., powers given for effective searching by day or night	179
May authorize officers, &c., to sue for penalties, &c	189
May make regulations for the disposal of goods, &c., other than by public auction	212
May regulate distribution of penalties, &c., and remit penalties and forfeitures	213
May make regulations for—
Branding and marking duty-paid goods and goods entered for exportation, and regulating or declaring allowances for tare	230	2
May make regulations for—
Appointing ports and places of entry and warehousing and bonding ports, and respecting goods and vessels passing the canals, horses, vehicles, and travelers’ baggage, coming in or passing through Canada	230	4
Regulating or restricting the importation of spirits, wine, and malt liquors	230	5
Exempting produce of grain or timber grown in Canada from duty in certain cases	230	6 and 7
Authorizing appointment of warehouses, regulating security to be taken from keepers of, forms and conditions subject to rent or license fee, &c.	230	8
Extending time for clearing warehoused goods, and for transport of bonded goods from one port to another, &c.	230	9
Regulating forms transferring goods in bond	230	10
Exempting goods from duty as being the growth, produce, or manufacture of Newfoundland, &c	230	11
Transferring certain materials for Canadian manufacture to the free list, or granting drawback thereon, &c	230	12
Distribution of penalties and forfeitures	230	13
To authorize taking of bonds, &c	230	14
General regulations of, to have effect of special order in cases to which they apply	230	15
May make regulations as to passing of goods through Canadian canals, &c	231
May, by regulations, require certain oaths or declaration	232
May prohibit the exportation of certain goods	233
May regulate coasting fees, &c	234
Penalty for contravention of any regulation by	235
All regulations of, to be published in Canada Gazette, as also revocation of any regulation	236
Certified copy of orders of, by clerk or assistant of Queen’s privy council, for Canada, to be evidence	237
May allow remission of duty on goods exported or manufactured in Canada	242
Grain: May be ground in bond	130
Gratuity: Penalty on officer for accepting, for neglect or non-performance of duty	187
Great Bras d’Or: Vessels entering, where to report, &c	52
Grinding: Of wheat, maize, or other grain in bond	130–230
Gauge: Allowance for, to be fixed by the governor in council	64
Gunpowder: Governor in council may prohibit exportation of	233
Holiday, statutory: No goods to be unladen on, except in certain cases	16–32
Home consumption:
Goods in warehouse for, &c., to be finally cleared within two years or sold	123
Quantity of goods to be taken out of warehouse at one time for	135
Goods entered for warehouse but not actually deposited in, may be taken for	136
Horses:
Forfeited if used in unlawfully importing goods	23
And harness used in carrying forfeited goods to be forfeited	162–172
Importation:
By vessel, when goods may be unladen, &c	16
Of goods, must be at a regular port of entry	18
Of goods, must not be carried past custom house on pain of forfeiture	20
Of goods by vessel, and entering other than a port of entry, to be forfeited	21
Goods forfeited if unlawfully imported by land	23
Goods forfeited if unlawfully imported by railway	24
Of goods at one port intended for another, how dealt with	31
In transit to other port3, how dealt with	32
Of goods by land, particulars of report	34
Of goods by vessel not registered	38
Within what time entries shall be made	40
Not corresponding with report, conveyed beyond port of entry, misdescribcd, or unauthorized, &c., to be forfeited	48
Governor in council may make regulations regulating or restricting the importation of spirits, wines, and malt liquors	230	5
Of goods time, how defined	239
Importer, consignee, or owner, &c:
Meaning of the term	4
Of goods by sea or land to make due entry within a certain time	40
Goods taken to warehouse in default of entry, &c., to be at risk and charge of	43
To bear expense of opening and repacking packages contents unknown to him	47
Entering by bill of sight, how and in what cases allowed	79
Invoice to be attested on oath by	82
In case there is more than one	83
Invoice if required, must be attested by oath of owners as well as by nonresident owners	84
Provision for death, bankruptcy, &c.	85
Only to take oath in certain cases	89
Subject to a penalty for presenting false invoice, &c.	94
May be examined on oath by collector or appraiser	96
Refusing to attend, testify, or produce certain books, &c., subject to a penalty	97
Dissatisfied with appraisement may appeal	99
Goods subject to seizure and forfeiture for non-payment of additional duties	102
Provision as to packages delivered to, before examination	110
Particulars of bond to be given by, covering entries to be made for a period of twelve months	112
Duty-paid goods to be branded or stamped before being delivered to	114
May enter goods for exportation or warehouse without payment of duty	117
May sort, repack, or take samples of goods in warehouse	118
May remove goods from one warehousing port to another, or from one warehouse to another	119
May upon entry of goods at a frontier port, &c., pass them to another warehousing port under bond	120
May abandon packages for duty	124
To pay warehouse rent and other expenses of unshipping, landing, and carrying of goods	134
May appoint agent to ship and clear goods	150
Onus of proof that duties have been paid to be on owner in certain cases	197
Of goods seized, to furnish certain books, papers, &c., if required	214
Should report to collector any error, &c., in description of goods	241
Oath of consignee may be taken by attorney or agent	247
Imprisonment:
Of persons for aiding, &c., in unlawful importations	24
And fine on conviction for misdemeanor	153
For non payment of penalty, on conviction	154
For gaining access or delivering goods from bonded cars, &c., without permit	160
For non-payment of penalty for counterfeiting marks or brands	167
For non-payment of penalty imposed for refusing to assist	174
Of police officer for non-payment of penalty	184
And fine of persons found guilty of misdemeanor	187
Indictment: Person s making Seizures, not liable to	216
Information:
Averment that officer was duly employed to be sufficient proof of certain cases	171
Persons authorized to search on	172
“What shall be sufficient, in suit, &c., penalties and forfeitures	193
Suit, &c., brought under, for the Crown to recover full costs	194
Goods seized in certain cases to be condemned without	198
Summary, in writing may be exhibited in name of collector, in certain cases	206
Distribution of seizures, &c., on	213
Inspector of customs ports: Has power to administer oath and receive affirmation, &c	88
In transit:
Goods by vessel, for other ports, how dealt with	32
Goods by railway, conductor to report, &c	33
Goods merely passing through other country, how valued for duty	74
Penalty for altering marks on goods	161
Invoices:
To be delivered to collector with bill of entry, &c., signed by party from whom goods purchased	41
Particulars of, required on making entry	41
Collector may require further proof by production of	46
To be produced to the collector	49
Representing cash value may be added to by collector	69
Drawback allowed in country of manufacture, if deducted from, to be added, &c	70
No deductions from, for value of packages allowed on	71
Not being obtainable, sight entry may be made	80
Certified, must be produced before perfecting entry, except in certain Cases	81
To be attested on oath by owner of goods	82
Also by oath of importer and non-resident owner, &c.	83,84
No evidence contradictory to invoice to be received, &c	86
Party making or authorizing false, cannot recover any part or price of goods	92
Proof of existence of another to be evidence of fraud	93
Penalty for presenting false	94
To be retained and filed by collector	95
Certified copies or extracts, to be evidence, &c.	95
Collector or appraiser may require production of, on oath	96
To be produced when called for by collector, reseizures, &c	214
Iron: No allowance or duty refunded for rust, &c	56
Interpretation of terms	4
Jetsam, wreck, &c.:
Goods subject to duty	60
Penalty for not reporting	61
Judge:
Of exchequer court, may grant writ of assistance	177
As to procedure in suits, &c., for recovery of penalties, &c.	191
May issue warrant for arrest of defendant about to leave province	192
Security to be given to satisfaction of, for payment of costs, &c.	202
May order delivery of articles seized to owner on deposit, &c	204
Justice of peace to be a judge in certain cases	206
Appeal from conviction before, &c.	208
Security given for restoration of goods, &c., to be approved by	211
To certify as to probable cause in certain cases, reseizures	216
Judgment:
Courts in what cases appeal from, may be allowed	209
Execution of, for restoring goods, &c., seized, not to be suspended	211
Upon demurrer &c	228
Justice of the peace:
Declaration of owner to be made before, and attested by	89
Penalty recoverable before one or more	154
Penalty recoverable in a summary manner before any two, for counterfeiting marks or brands	167
Their power to search, open, examine, or detain suspected packages	172
Penalty for refusing to assist, recoverable before any two	174
Officer to make oath before, as to reasonable cause of search	175,176
Party to be searched may demand to be brought before a	180,181
Penalty on police officer for not obeying section 183, recoverable before one or more	184
Proceedings before two justices of the peace in certain cases. Notice to parties, &c	206
May issue warrant to collector to sell goods for condemnation	206
Appeal from conviction before	208
Evidence by affidavit or affirmation may be made before	219
Landing:
Of goods by vessel, hours and places appointed	16
Of goods by vessel in transit to other ports, conditions	32
Of goods, &c., from wrecked or stranded vessels before entry	35
Goods may be taken to warehouse in default of entry and landing, &c.	43
Forfeiture of goods for, without due entry	44
Of goods may be allowed at other than first port of entry	45
Of goods not corresponding with report to be forfeited	48
Conditions for making claims for goods lost or destroyed before1	58
Of goods on bill of sight	79
Of goods to be done in manner as appointed by collector, &c.	133
Expenses connected with landing of goods to be borne by the importer	134
Certificate of, for goods exported from warehouse required	137
Upon what evidence of, bond may be canceled	138
Of ships’ stores without due entry, to be seized, &c	140
Smuggled or prohibited goods, liability on persons concerned in	167
Of goods liable to forfeiture, penalty on persons assisting	162
License: Governor in council may grant, to certain vessels, &c	234
Lightening: Vessels may be lightened to pass over shoals	30
Live stock, &c.: May be landed, &c	36
Lock: Penalty on master of vessel for wilfully opening, &c	165
Magistrate: Appeal from conviction before	208
Mafze: May be ground in bond	130–230	1
Market value:
Mode of calculating fair, for ad valorem duty	68
What shall be deemed fair, for ad valorem duty	69
Drawback allowed in country of manufacture to form part of fair, for duty	70
Marks and numbers:
To be given on requisition for removal of duty paid goods	115
Of packages to be given by master of exporting vessel	141
Penalty for altering, defacing, &c	161
Penalty on master for wilfully altering, &c	165
Penalty on persons counterfeiting	167
Master:
Meaning of the term (see Vessel).	4
Subject to a penalty for breaking bulk, &c	16
To report on arrival of vessel from sea, &c.	25
To furnish officer boarding vessel with copy of report inwards	26
Of vessels arriving by inland navigation to report at custom house	27
To produce bills of lading in connection with report	28
Having goods on board, contents unknown how dealt with	31
Subject to a penalty for untrue report, &c	29
Penalty for unlading goods without report, &c	39
Name of, and vessel required on bills of entry	41
Or owner of vessel may warehouse surplus stores	50
Of vessel, permitted to unlade goods for purpose of repairing	59
Of vessel, may make entry outwards from warehouse	139
Of vessel to make entry outwards	141
Of vessel, shall, if required, answer questions under declaration	142
Penalty on, for leaving without clearance, delivering false content, adding to cargo, or towing other vessels, &c	143
The word master shall be construed as including the purser of any steam vessel	151
Of vessel subject to penalty for not obeying officer	163
Liability for wilfully altering marks, locks, or seals, or secretly conveying away goods	165
Penalty for not providing suitable accommodation for customs officers	166
Penalty for refusing to stop, &c	174
Of vessel valued more than $400 and not complying with regulations, subject to penalty,	235
Mayor: Attestation of invoice, &c., may be made before	86
Meal: Regulations respecting grinding, &c., in bond, not to extend to the substitution of	130
Measure: Allowance for, to be fixed by governor in council	64
Melado:
Subject to seizure and forfeiture for entry under wrong name	76
Value for duty, how ascertained	77
Military and naval stores: Governor in council may prohibit exportation of	233
Minister of customs:
May direct where vessels entering the Great Bras d’Or shall report	52
May direct as to disposal of samples taken	65
Decision of commissioner, with approval of re classing of sugars, to be final	75
May direct disposal of goods taken for the Crown	104
May define and limit kind, quantity and class of goods to be delivered as ship’s stores	140
May revoke write of assistance to officers	177
Entry for nolle prosequi, with reasons, to be reported to	195
May order disposal of goods, vessels, vehicles, &c., forfeited, other than by public auction	212
Power of, re distribution of penalties, &c., and remission of penalties and forfeitures	213
To decide re goods misdescribed, as being exempt from duty	217
Commissioner to report to, re evidence furnished	220
Decision to be binding in certain cases	221
Decision of, refused, proceeding to be taken	222
Decision of, accepted, but terms not complied with	223
May elect to enforce decision or order safe of articles seized	224
Bonds to be valid when taken with sanction of	230	14
Form of bonds, documents, papers, &c., to be at direction of	244
Appointment of attorney or agent to be valid if in form prescribed by	248
Misdemeanor:
Persons aiding, &c., in smuggling goods or using false invoices, &c., deemed guilty of, how punished	153
Persons counterfeiting or using counterfeit papers, &c., guilty of, how punished	168
Officers, &c., conniving at any evasion of the revenue laws, deemed guilty of, how punished	187
False statement in solemn affirmation, punishable as perjury	238
Misdescription: Of goods on entry as exempt from duty, to be seized and forfeited	217
Molasses:
Subject to seizure and forfeiture for entry under wrong name	76
Value for duty, how ascertained	77
May be refined in bond	131
Nolle prosequi: Attorney-general may enter in certain cases	195
Non-enumerated articles:
Duties on, resembling enumerated	6
Similitude, &c.	7
Notary public:
Attestation of invoice, &c., may be made before	86
Declaration of owner to be made before, and attested by	89
Evidence by affidavit or affirmation may be made before	219
Note: For purpose of deferring duty, not to be accepted	126
Notice:
Of claim for goods seized as forfeited, to be made in writing within a certain time	198
Want of not to stay proceedings	199
Of proceedings for condemnation to be posted up, and where	200
Claims not presented within one month from, judgment by default	203
Of intent to claim where value does not exceed $100	206
Of sale by auction, to be made public	212
Of action to be given for anything done under this act	226
Officer receiving, may tender amends and plead such tender in bar	227
Numbers, &c.:
Of packages to be given on requisition for removal of duty-paid goods	115
Of packages to be given by master of exporting vessel	141
Oaths:
Includes declaration and affirmation	4
Declaration by master as to unloading of goods, &c.	27
Master shall subscribe affidavit re his report 28	28
Collector may require further proof by	46
Of one or more witnesses required as proof for goods lost or destroyed before landing.	58
Declaration as to deduction of tare from gross weight of goods, &c.	64
Oath of office to be taken by appraiser	66
Oath of office not necessary by appraisers sent from one port to another, &c.	67
To be taken by importer on bill of sight	79,80
Invoices to be attested on oath of importer, &c.	82
Any of owners, importers, &c., cognizant of facts may take	83
Invoices to be attested &c., by owner and non-resident owner &c.	84
May be taken by curator, executor, administrator, or assignee, in certain cases	85
Before whom may be taken	87,88
Governor in council may appoint additional officers to administer oath and receive affirmation or declaration, and may relax or dispense with certain provisions, re	88
No person but owner to take, except in certain cases	89
Declaration of owner to be kept by collector.—Penalty for false statement, &c	90
Written declarations may be dispensed with by governor in council in certain cases	90
Governor in council may alter form, &c	91
Collector or appraiser may examine upon penalty for false re value of goods	96
Penalty for false re value of goods	98
Forfeiture of all packages and goods on entry for false	109
Affidavit by master or owner re ships’ stores	140
Master of vessel to make declaration with report outwards	141
Master of vessel shall, if required, answer questions under declaration	142
Owners, shippers, or consignors to give verified entry for goods exported, by vessel	145
Owners, shippers, or consignors to give verified entry for goods exported by railway or other land conveyance	146
Declaration required by agent making entry outwards	150
False swearing to be perjury, liability for	169
To be made by officer, that reasonable cause is given for search, &c	175
Collector or officer to make, on searching certain buildings, &c	276
Affidavit to be made for arrest of defendant about to leave province, &c.	192
Declaration required in suit, &c., for recovery of penalties and forfeitures	193
Affidavit of claimant to accompany claim after proceedings for condemnation have commenced	201
Evidence by affidavit to be furnished in certain cases or by affirmation	219
Governor in council may, by regulation, require oath or declaration in certain cases	232
Affirmation may be made instead of oath in certain cases, punishment for false statement	238
Required of consignee, may be taken by attorney or agent	247
Obstructing:
Officer in searching for smuggled goods, liability for	180
Punishment for obstructing officer, &c	186
Officer:
Means officer of customs	4
Of railway or express company, subject to a penalty for aiding in unlawful importations	24
May board vessel within 3 miles of anchorage	26
May demand bills of lading and ask questions	28
May open and examine suspected packages, &c	31
May permit landing of goods from wrecked or stranded vessels before entry, &c	35
May grant permit for conveying goods farther into Canada if required	42
May convey goods to warehouse in default of entry or payment of duty	43
May open and examine packages, contents unknown to importer, &c	47
May open and examine packages not corresponding with report, entry, &c.	48
Duty of, re examination and assesment of damage to goods	55
Authorized, may administer oath to witness re goods lost or destroyed before landing	58
Duty of re deduction for value of packages	72
May allow goods to be landed on bill of sight on deposit sufficient to cover duty	79,80
Bonus to, for dilligence re goods taken for the Crown	105
May brand or mark duty-paid goods	114
To grant permit certifying that duties have been paid for removal of goods	115
May allow owner to sort, repack, and take samples of goods in warehouse	118
May allow removal from one warehouse to another, or from one warehouseing port to another under bond, &c.	119
May allow goods entered, to pass to another warehousing port, under bond	120
To enter transfers in a book kept for that purpose	121
May admit of new security to be given by be bond of new owner, that of original bonder may be canceled	122
May sell for duty or warehouse rent, goods in warehouse over two years	123
Not to accept any bond, note, or other document for purpose of avoiding or deferring payment of duty	126
Penalty on, for allowing payment of duties to be avoided or deferred	127
Goods entered to be, but not warehoused, taken out for exportation and relanded, &c., without permission of officer, to be seized and forfeited	128
Unshipping, landing, and carrying of goods to be done in manner appointed by	134
Security by bond for exportation from warehouse to be approved by proper	137
Upon what evidence bond may be canceled by	138
May deliver warehoused goods as ship stores	140
To require from master of vessel entry outwards	141
Master of vessel to answer all questions by	142
To receive entries outward verified by oath before granting clearance	145
Not to allow cars or vehicles to leave port or limits without payment of export duty	146
May require statistical information of goods exported or removed	148
May call upon master of steam vessels to answer question re report by purser	151
Forfeiture of goods landed without permission of	157
Penalty for opening warehouse without permit from proper	159
Liability for gaining access or delivering goods from bonded railway car without permit from proper	160
May board vessel found hovering and bring to port	163
May board and have free access to every part of vessel	165
May be stationed on board any ship	166
May ask certain questions, penalty on persons refusing to answer, &c.	170
Employed in customs, to be deemed employed for prevention of smuggling, &c	171
Power of, to search, open, examine, or detain suspected packages	172
May call upon persons to assist, not liable to prosecution, in certain cases	173
May call on master, driver, conductor, &c., to assist under penalty	174
Power of, to enter buildings, yards, &c.	175
How search shall be made by	176
Duration of writ of assistance granted to	177
Powers of, under authority of writ of assistance	179
Power to search persons, &c	180
May be required to take persons before a justice of peace, &c., for purpose of search	181
Subject to penalty for searching without reasonable cause	181
Punishment on persons for assaulting, obstructing, or resisting, &c	186
Conniving at any evasion of the revenue laws, penalty	187
Authorized, may sue for penalties, &c	189
In charge of any revenue vessel making seizures, to retain the same on board until arrival in port, &c.	198
Distribution of seizures, &c	213
May call for certain books, papers, &c., re seizures	214
To report to commissioner of customs all seizures or detentions, and penalties and forfeitures incurred	218
Notice of action to be given for anything done by, under this act	226
May tender amends and plead such tender in bar	227
To require written authority to act, from persons transacting business for others, their acts then binding	246
Onus proband:
Of due entry on whom to lie	113–197
That notice was given, to lie on persons claiming	198
Packages:
Contents not known, may be opened, &c	31–47,48
Marks, numbers, and contents required in bill of entry	41
Not corresponding with report, how dealt with	48
No allowance for stains, rust, &c., to, holding liquids	56
Unladen for repairs to vessel, how dealt with	59
Deduction for value of, not allowed	71
Entered on bill of sight may be landed, examined, &c., at expense of importer	79
Collector may take any whole package, or separate and distinct parcel, or whole goods mentioned in entry for the Crown	103
Collector may cause a certain number in every entry to be opened, &c	106
Containing goods not mentioned on invoice or entry, subject to seizure and forfeiture	107
Goods mentioned in entry subject to forfeiture for willfully false oath	109
Delivered to importer before examination, provision as to	110
Delivered without examination, shall, if required, be returned to customhouse, &c.	111
May be abandoned for duty	124
Quantity, &c., that may be taken out of warehouse at one time	135
Master to give marks and numbers of, by exporting vessel	141
Exported from warehouse must agree with entry inwards	149
Penalty for altering, defacing, &c., marks on	161
May be broken open in certain cases	179
Packing: No deduction allowed for charges for straw, twine, cord, paper, cording, wiring, or cutting, &c., used in	73
Partner: Any, may execute bonds, &c., without mentioning names of the other members	248
Partnership: Any partner in, or authorized attorney or agent, may execute bonds, &c., without mentioning names of the other members	248
Penalty (see forfeitures or seizures):
Currency in which must be paid	12
Must be paid to receiver-general	14
A debt to Her Majesty, how recoverable with costs	15
Master subject to, for breaking bulk, &c.,	16
On persons carrying goods past custom-house, or removing the same from place appointed for examination &c	20
On master, &c., of vessel for entering other than a port of entry	22
On conductor or other officer, &c., of railway for aiding in unlawful importations	24
On officers, &c., of express company for aiding, &c., in unlawful importations	24
Masters of vessels subject to, for false report, &c	29
On conductor for false report, or refusing to answer questions	33
For violation of coasting regulations	37
On master, and forfeiture of goods unladen without report, or untrue, &c.	39
On persons, and forfeiture of goods laden without due entry	44
On person having in his possession goods derelict, flotsam, jetsam, or wreck without reporting, &c	61
For false declaration on entry	90
For false invoice	94
For refusing to attend and testify before collector, appraiser, &c	96
For false swearing re value of goods	97
On person refusing to act in appraisement	101
For refusing to return goods delivered without examination when requested	112
On collector or officer for allowing payment of duties to be avoided or deferred	127
For entering from warehouse for exportation and not being owner or authorized	136
For leaving without clearance, delivering false content, or not truly answering questions	143
For sending goods liable to export duty without payment of, &c	146
For refusing or neglecting to make report and entry outwards	147
On purser for untrue report, &c	151
On person smuggling goods, using false invoices, &c.	153
For offering for sale goods represented as being smuggled, prohibited, &c.	154
For knowingly harboring, concealing, buying, selling, &c., smuggled goods	155
For hiring persons to assist in smuggling	157
On persons concealing or unlawfully removing warehouse goods	158
For fraudulent access to warehouse	159
For defacing or altering marks on goods in warehouse or in transit	161
For assisting in landing goods liable to forfeiture	162
On master of vessel hovering in British waters and not complying with directions	163
On persons proved to have been on board vessels smuggling	164
On master of vessel, for breaking hatches, &c., or concealing, or secretly conveying away goods	165
On master of vessel for not providing for accommodation of customs officer	166
On person selling, using, or counterfeiting customs marks or brands	167
For counterfeiting or using counterfeit papers, &c	168
On persons refusing or not truly answering lawful questions	170
On persons refusing to assist officer	174
For obstructing or resisting officer searching for smuggled goods	180
On officer searching without reasonable cause	181
On police officer for not obeying section 183	184
On officers conniving at any evasion of the revenue laws, and on persons bribing same	187
In what courts recoverable if under $200	188
Governor in council may regulate distribution of	213
On persons refusing, &c., to produce certain books, papers, &c., respecting goods seized	215
Incurred, to be reported to commissioner of customs	218
Persons having incurred, to furnish evidence by affidavit in certain cases	219
Decision of minister to be binding re	221
Enforcement of, on refusing decision of minister	222
Enforcement, for non-compliance with minister’s decision	223
Not paid, after accepting decision of minister, how recoverable	225
Governor in council may regulate distribution of	230	13
For contravention of any regulation by governor in council	235
Perishable:
Articles, &c., may be landed from vessel	36
Articles, &c., may be sold or delivered on deposit	205
Perjury:
False oath, affirmation, or declaration deemed, how punishable	109
False statement in solemn affirmation punishable as	238
Permit:
May be granted for conveying goods further into Canada	42
May be granted for warehousing surplus stores of vessels	50
For removal of duty-paid goods, to be granted	115
Goods taken out of warehouse without lawful, to be seized and forfeited	128
Liability for opening warehouse without proper	159
Liability for gaining access or delivering goods from bonded railway cars without proper	160
Police magistrates:
Party to be searched may demand to be brought before a	180
And with all reasonable dispatch	181
Penalty on police officer recoverable before a	184
Police officer:
Detaining goods, &c., to bring the same to the custom-house	182
May take smuggled goods, &c., stopped on suspicion of being stolen, to police office	183
Penalty for neglecting to convey detained goods, &c., to custom-house	184
Ports
Places where vessels or vehicles may discharge or load cargo	4
Places of entry, may be appointed try governor in council	17
Vessel and goods forfeited for entering other than a port of entry, except in certain cases	21
Goods forfeited and vessel seized for entering other than a port of entry, except in certain cases	22
Vessel to report inwards on arrival, &c	25
Of entry to be furnished with sugar standards	75
Of entry, collector may pay fair freight and charges to, re goods taken for the crown	103
Permit certifying that duty has been paid to be granted for removal of goods from port of entry to another	115
What shall be regarded as warehousing ports	116
Goods may be entered at, for exportation or warehouse, without payment of duty	117
Goods may be entered at frontier, and passed to another warehousing port, under bond	120
Contents by vessel bound to Canadian, required	142
Vessel leaving, without clearance or delivering false content, subject to a penalty	143
Railway cars or vehicles not permitted to leave, without payment of export duty, &c	146
Collector of, may grant bills of health	152
Vessels found hovering may be brought to by officer boarding	163
Officer may be stationed on board any ship or vessel while within limits of	166
Governor in council may make regulations for appointing ports of entry, warehousing and bonding ports	230
Time of importation defined	239
Proceeds:
From sale of animals or perishable articles to be deposited to credit of receiver-general	205
Appropriation and distribution of forfeitures	213
From sale of goods for non-compliance with minister’s decision, and not sufficient to cover penalty, &c., deficiency how recoverable	224
Prohibited:
Goods offered for sale and represented as being, subject to seizure, &c	154
Penalty on persons concerned in unshipping, landing, and carrying of goods	157
Goods found on vessels hovering, to be forfeited, together with vessel, &c	163
Officer seizing goods may call for assistance	173
Power of officer to search persons on suspicion of secreting goods, &c	180
Proof: Averment as to place where any act was done, to be sufficient	196
Prosecution:
Officer calling for assistance on reasonable suspicion, not liable to	173
For penalties, &c., in what courts may be brought	188
And in whose name	189
How suits or proceedings for recovery of penalties may be brought in the Province of Quebec	190
Procedure in suit for, in the several courts	191
Detendant about to leave province where suit for, is brought, may be arrested if	192
For penalties and forfeitures, what shall be sufficient averment	193
For the Crown to recover full costs suit	194
Averment as to place at which any act was done to be sufficient proof, &c.	196
Burden, of proof to lie on owner or claimant of goods, &c	197
Want of notice not to stay proceedings for	199
Prosecutor choosing to proceed after notice of intent re claim, &c.	206
Limitation of time for bringing, &c	207
judgment given for claimant	216
Punishment:
Criminal for false declaration on entry	90
For counterfeiting or using counterfeit papers, &c	168
For false swearing	169
For refusing or not truly answering lawful questions	170
For taking away seized goods	185
For assaulting, resisting, or obstructing officers	186
Of persons guilty of felony	186
For false statement in solemn affirmation	238
Purser of vessels
To furnish officer boarding vessel with copy of report inwards	26
May make reports inward and outward, penalty for untrue	151
Quantity, &c:
To be always given in bill of entry	49
Duties payable in all cases on quantity and value as stated on first entry, &c	132
Of goods that may be taken out of warehouse at one time for removal, exportation, or home consumption	135
To be specified for goods exported by vessel.	145
Also by railway or other land conveyance	146
Map be required of goods exported for statistical information	148
Queen: Penalty on persons refusing to assist when called in name of the	174
Questions: Master of vessel to answer all re-cargo, crew, voyage, & c	142
Master of vessel and others subject to a penalty for not truly answering, Sec. &c.	143,163	Sec. 170, 180
Agent making entries outwards to answer all	150
Master of steam vessel may be called to answer re reports made by purser	151
Railway:
Car to be detached from train and forfeited if used in unlawfully importing goods	24
Goods arriving by, may be stored in sufferance warehouse	32
Conductor of train with freight to report	33
Particulars of entry outwards by	146
Liability for gaining access or delivering goods without permit from bonded car	160
Receiver-general:
Duties of customs must be paid to	14
Deposits made for delivery of articles seized to be paid to	204
Bank in which deposits are made to credit of, must be chartered	205
Receiver of wreck, authorized may permit landing of goods from wrecked or stranded vessels, &c.	35
Recognizance, with two sureties maybe given on appeal from conviction	208
Refund of duty:
On goods damaged on voyage by water, &c	53
On goods damaged during course of transportation by land	54
For rust on iron or steel, or manufactures of, not allowed	56
On goods lost before landing	58
On importations for special purposes, &c., may be regulated by governor in council	78
Overpaid, not allowed after three years, except in certain cases	240
Not granted after lapse of fourteen days	241
Register certificate, must be on board importing vessel	38
Regulations. (See Governor in council.) Removal:
Of goods from place appointed for examination, liable to seizure and forfeiture	20 and 134
Permit may be granted for removal of duty-paid goods from port of entry to another	115
Quantity of goods that may be taken out of Warehouse at one time for	135
Statistical information may be required re removal of goods, &c	148
Goods forfeited if removed unlawfully, and all goods of same importer liable	158
Of goods liable to forfeiture, penalty on persons assisting in, &c	162
Rent:
And other charges on goods taken to warehouse for want of entry, &c., to be borne by the owner	43
Goods over two years in warehouse may be sold for, &c	123
Of warehouse, &c., to be borne by the importer	134
Repairs, goods sold for repairs to vessel, subject to duty	59
Repeal, Of former acts, &c.	3
Reporting fees from vessels in certain cases	234
Reports in ward:
Must be made by master of vessel arriving from sea	25
Copy of, to be furnished officer boarding vessel, &c	26
Must be made by master of vessel arriving by inland navigation	27
Master shall subscribe affidavit re	28
Penalty on master for untrue	29
Of vessels arriving with goods in transit to other ports	32
Conductor of railway train to	33
Vehicle arriving by land with goods must	34
Of goods, &c., landed after business hours, to be made at first opening of customhouse	36
Forfeiture of goods and penalty on master for unlading of goods without, &c.	39
Goods not corresponding with, to be forfeited	48
May be made by purser of steamer	151
Reports outwards:
Penalty for vessel adding to cargo, towing other vessels, &c., without mentioning on	143
Penalty for refusing or neglecting to make	147
May be made by purser of steamer	151
Resisting:
Officer in searching for smuggled goods, liability for	180
Punishment for resisting officer, &c	186
Revenue:
Net proceeds of sale of goods taken for the Crown to be first applied to repayment to consolidated revenue fund, &c., 104	104
Collector or proper officer may cause a certain number of packages in every invoice or entry to be sent for examination for protection of	106
Duty-paid goods to be branded or stamped for protection of	114
Penalty and forfeiture for smuggling goods, or using false invoices to defraud	153
Officers employed in customs to be deemed employed for protection of	171
Reward: Governor in council may order as a, to officers, part proceeds of sales of goods taken for the Crown	105
Royalty: Payable upon patent rights, &c., no deduction allowed	71
Rummage: Of vessels, &c., on suspicion	172
Russia iron: Polished, allowance for rust	56
Sale:
Of goods, derelict, wreck, &c., as unclaimed, for duty, &c	62
Of goods taken for the Crown, how net proceeds are to applied	104
Of goods taken for the Crown, part of surplus may be paid to officers concerned	105
Of packages abandoned for duty and charges	124
Of goods forfeited to be, by public auction, if not otherwise directed	212
Samples:
May be taken by collector or appraiser, and disposed of as directed by minister of customs	65
May be taken by importer from goods in warehouse	118
Seal: Penalty on master of vessel for willfully breaking, &c	165
Search:
Of vessels, vehicles, &c., on suspicion	172
Officer calling for assistance to search on reasonable suspicion not liable to prosecution	173
On suspicion in certain buildings, &c., oath to be taken, &c	176
Powers given for effective, by day or night	179
Power of officer to search persons, &c	180
Penalty on officer for searching without reasonable cause	181
Security:
Given for goods entered under false invoice not recoverable	92
To be given to pay costs before filing claims	202
Claims under, and not presented within one month from notice, judgment by default	203
Not required if brought by the Crown	210
To be given and approved for restoration of goods, &c., seized and under appeal	211
Seizures:
Of goods carried past custom house or removed from place appointed for examination	20
Of a vessel for entering other than a port of entry	22
Of goods, &c., unlawfully Imported by land	23
Of goods unlawfully imported by railway, and car to be detached from trains, &c	24
Of goods found on board vessel, or landed and not reported	30
For violations of coasting regulations	36
Of goods unladen without report, or untrue report	39
Of goods and penalty on persons concerned in landing, &c., without due entry	44
Of goods not corresponding with report, conveyed beyond port of entry misdescribed	48
Of goods derelict, flotsam, jetsam, or wreck not reported, &c.	61
Of Crown or exempted goods sold without entry or payment of duty.	63
Of sirups entered under wrong names	76
Of goods for false statement in declaration	90
Of goods and penalty for presenting false invoice	94
Of goods for false swearing	98
Of goods for non-payment of additional duties	102
Of goods found in package and not mentioned in invoice or entry	107
Of goods not corresponding with invoice or entry or fraudulently undervalued	108
Of goods on which payment of duties have been avoided or deferred	127
Of goods entered to be, but not warehoused, taken out for exportation and relanded	128
Of goods removed without permission from collector, &c	134
Of goods relanded, &c., in contravention of bond, together with vessel, &c.	137
Ship’s stores delivered from warehouse and relanded without payment of duty, subject to	140
Of goods exported from warehouse and not agreeing with entry inwards	149
Of goods smuggled or passed under false invoice, &c	153
Of goods offered for sale and represented as being smuggled, prohibited, &c.	154
Of goods concealed or unlawfully removed from warehouse and all other of same importer liable	158
Of vessel, vehicle, horses, harness, cart, &c., used in conveying, unshipping, or removing goods, liable to forfeiture	162
Of vessel and cargo found hovering in British waters with contraband goods on board	163
Of goods found concealed in vessels	165
Of goods falsely marked or branded	167
Of vessel, vehicle, &c., that contraband goods have been found on, &c	172
Of goods and building to be removed in certain cases	176
Penalty on officer making any collusive, &c.	187
Averment that person seizing is an officer of customs sufficient	193
Of vessel, vehicle, goods, &c., as forfeited, to be condemned if not claimed within a certain time	198
Articles seized may be delivered to owner on deposit	204
Of animals or perishable articles may be sold as condemned, &c	205
Importer or exporter to furnish certain books, papers, &c., if required, re seized goods	214
Of goods misrepresented as exempt from duty	217
Of vessel, vehicle, goods, &c., to be reported to commissioner of customs	218
Of vessel if under $400 value for non-compliance with regulations	235
Sheriff: His power to search, &c	172
Shippers:
Master to give names of, by exporting vessel	141
To make verified entry of goods to be exported by vessel	145
Or by railway or other land conveyance	146
Penalty for refusing or neglecting to make report and entry outwards	147
Ship’s stores:
Surplus of, liable to duty	50
Quantity of goods that may be taken out of warehouse at one time for	135
Warehouse goods may be taken for	140
Forfeited, if vessels found hovering; with prohibited goods on board	163
Signatures: Form of, for entry or bond	248
Slaughtering: Of cattle or swine in bond	13–230	1
Smuggling:
Goods, or using false invoice, penalty, and forfeiture	153
Offering for sale goods represented as being smuggled, penalty and forfeiture1	154
Knowingly harboring, concealing, buying, &c., smuggled goods, penalty, &c	155
Goods by two or more persons in company, guilty of misdemeanor, &c.	156
Persons concerned in unshipping, landing, carrying, &c., smuggled goods, penalty	157
Goods concealed or unlawfully removed from warehouse to be dealt with as	158
Officers of customs to be deemed employed for prevention of	171
Persons authorized to search, detain, &c., for	172
Officer calling for assistance on suspicion of smuggling not liable to prosecution	173
Power of officer to search persons for	180
Punishment of persons assaulting, obstructing, resisting, or maliciously or willfully wounding any person employed for prevention of	186
Notice of action to be given on persons employed for prevention of	226
Spirits, &c.: Governor in council may make regulations regulating or restricting importations of	230	5
Spirits and strong waters: How rated for duty	10
Stamp of custom-house: Required on certified copies or extracts of invoices	95
Stamping:
Duty-paid goods before being delivered to importer	114
Governor in council may make regulations for branding and marking duty-paid and goods emered for exportation	230	2
Standard for sugar: Shall be selected and furnished by minister of customs	75
Statutory holiday: No goods to be unladen on, except in certain cases	16	32
Steamers (see, also, Vessels):
Governor in council may appoint sufferance wharves, &c., to avoid injunous delay to	32
Reports, inward or outward, may be made by purser	151
Steel: No allowance or duty refunded for rust, &c	56
Stiffening order: May be allowed before discharging, &c	141
Storage:
Of goods in a sufferance warehouse	32
Of goods unladen from damaged vessel	59
Stowage of cargo: Not to be altered	16
Stranded vessel: Goods may be landed from, before entry	35
Sufferance warehouse. (See Warehouses.)
Sufferance wharves: Governor in council may appoint, to avoid injurious delay to steamers, &c	32
Sugar:
Standard, for quality, &c., to be selected and furnished by minister of customs	75
How classed for duty	75
Forfeiture for entry of sirups, &c., under wrong name	76
Value for duty, how ascertained	77
May be refined in bond	131–230	1
Suits:
In what courts, may be brought to recover unpaid duties and penalties, &c	15
Averment that officer was duly employed to be sufficient proof	171
How such may be brought in Province of Quebec	190
Procedure in, or prosecution in the several courts	191
For penalty, &c., what shall be sufficient averment	193
For the Crown, to recover full costs	194
Goods seized, in certain cases, to be condemned without	198
Limitation of time for bringing, re penalties, &c.	207
Costs and damages set aside, to be limited, on certificate of probable cause	216
One month’s notice to be given, for anything done under this act	226
Officer may tender amends and plead such tender in.bar	227
Must be brought within three months after cause	228
If probable cause be certified upon record, plaintiff’s costs, &c., limited	229
Sunday: No goods to be unladen on, except in certain cases	16	32
Sureties:
Forfeiture on collector, &c., for allowing payment of duty to be avoided or deferred, shall be recoverable from	127
To be approved by collector, &c., re bond for exportation from warehouse	137
To be given on appeal from conviction	208
To be to Her Majesty’s use, and when to be given	243
Surplus: Realized from sale of goods for payment of duties and charges, to whom payable	62
Surveyor of customs: Attestation of invoice or bill of entry may be made before	86
Syrups:
Subject to seizure and forfeiture for entry under wrong name	76
Value for duty, how ascertained	77
Swine: May be slaughtered, cured, and packed in bond	13–230	1
Tale: Allowance for, to be fixed by governor in council	64
Tare:
Allowance for, to be regulated by governor in council	64
See also	230	2
Title: “The customs act, 1883”	1
Transfers:
Property in bond, how.	121
No more than three transfers of same goods allowed	121
To be entered by collector in a book kept for that purpose	121
Of goods in warehouse, particulars as to new security, &c	122
Governor in council may make regulations for regulating form for transferring goods in bond	230	10
Unclaimed goods:
Taken to warehouse for want of entry, &c., may be sold, and if not worth the charges, may be destroyed	43
Goods, derelict, wreck, &c., may be sold as for duty, &c	62
Unlading of goods
Hours and places appointed for	16
From vessel without report or untrue report	29–39
From railway trains without report, &c	33
Of goods for repairs to vessel damaged	59
Officer to remain on board vessel during	165
Unshipping:
Of goods shall be done in maimer as appointed by collector	133
Expenses connected with, to be borne by the importer	134
Of goods liable to forfeiture, penalty on persons assisting in	162
Of goods in contravention to regulations by governor in council, subject to seizure and forfeiture	235
Value:
And quantity to be always given in bill of entry	49
When abatement may be made for damage on shipboard, &c	53
Percentage of damage to be deducted from original, and duty levied, &c., on reduced	57
Mode of calculating, for ad valorem duty	68
What shall be deemed a fair market value, for ad valorem duty, &c	69
Drawback allowed in country of manufacture, to form part of fair market, &c.	70
Deductions from, by reason of drawback not allowed	71
Deductions from, for packages not allowed	72
Deductions from, for charges tor packing, straw, &c., not allowed	73
Of sugar, molasses, sirups, &c., for duty, how ascertained	77
Evidence contradictory to invoice not to be taken, re value of goods	86
Power of appraisers for ascertaining true	96
Two discreet and experienced persons to appraise, in certain cases and report to commissioner of customs	99
Appraisement by persons by whom to be paid	100
Additional duty in cases of undervaluation, seizure, and forfeiture for nonpayment	102
Collector may pay value as entered per bill of entry and 10 per cent, regoods taken for the Crowni	103
Goods found undervalued for purpose of avoiding payment of duty, to be seized, &c	108
Duties payable in all cases on quantity and value as stated on first entry when originally warehoused	132
To be given for goods entered outwards	145
Statistical information may be required re value of goods exported, &c	148
Articles seized, may be delivered to owner on deposit equal to value and costs	204
Venue: In any prosecution or suit, may be laid in any county, &c	191
Vehicle:
Meaning of the term	4
Used in unlawful importations to be seized, &c	23
Arriving by land with goods to report at custom-house	34
Goods unlading without report or false report to be seized, &c	39
Carrying goods and relanding in Contravention of bond, to be seized and forfeited	137
Carrying goods liable to export duty, not permitted to leave limits, &c., without due entry	146
Forfeited if used in carrying goods liable to forfeiture	162
May be stopped and detained on suspicion	172
Officers seizing may call for assistance	173
Persons in charge refusing to stop when requested by an officer of customs, subject to a penalty	174
Power of officer to search persons in any	180
Persons entering by, may be questioned re smuggling	180
Smuggled and stopped on suspicion of being stolen to be taken to police office	183
Persons taking away seized goods from, without authority to be deemed guilty of felony	185
Punishment for destroying, &c., before or after seizure	186
Seized as forfeited, to be condemned if not claimed within a certain time; notice of claim required	198
Restoration of, not to be prevented by appeal for recovery of penalty	211
Forfeited to be sold by public auction, unless otherwise directed	212
Seizure or detention of, to be reported to the commissioner of customs	218
Subject to seizure for non-compliance with regulations	235
Vessel:
Meaning of the term	4
Arriving, when goods may be unladen, &c	16
Forfeiture of, for entering other than a port of entry, except in certain cases	21
Subject to seizure, &c., for entering other than a port of entry, except in certain cases	22
Detained for entering other than a port of entry, may be sold for penalty, &c	22
Master must report inwards at custom-house	25
Officers may board within three miles of anchorage	26
Arriving by inland navigation to report at custom-house	27
Masters to produce bills of lading in connection with report	28
Penalty on master for untrue report, &c	29
May be lightened to pass over shoals, &c	30
Goods arriving by, in transit to other ports, &c	32
Master or owner of, have right to make certain contracts	32
Goods may be landed from wrecked or stranded	35
Live stock and perishable articles may be landed	36
Importing must be registered unless authorized by governor in council	38
Goods arriving by, to be entered within three days	40
Name of, and master required on bills of entry	41
May convey goods to other than first port of entry	45
Forfeiture of goods not corresponding with report of	48
Surplus stores of, liable to duty, may be warehoused	50
Re-entering Annapolis, N. S.	51
Re-entering Great Bras d’Or	52
May be unladen for purpose of repairing, &c	59
Carrying goods and relanded in contravention of bond, to be seized and forfeited	137
Master of, may make entry outwards from warehouse	139
Warehouse goods may be taken as stores	140
Particulars of entry outwards	141
Master to show all goods imported are discharged, &c	141
Master to give content and make declaration	141
Master to answer all questions, &c., re cargo, crew, &c	142
Penalty for delivering false content, &c., or leaving without-clearance	143
Entries outward to be delivered to collector before granting clearance	145
Collector may grant bill of health to	152
Used in conveying forfeited goods to be forfeited together with guns, tackle, apparel, furniture, &c	162
Pound hovering may be boarded	163
Penalty on master for refusing to answer questions	163
Penalty on persons proved to have been on board smuggling	164
Officer may board and have free access, &c	165
Officer may be stationed on board any	166
May be stopped and detained on suspicion for having contraband goods on board, &c	172
Officer seizing, may call for assistance	173
Power of officer to search persons on board	180
Punishment for sinking, cutting adrift, &c., any	186
Seized as forfeited to be condemned if not claimed within a certain time notice of claim required	198
Officer in charge of any revenue vessel and making seizures, to retain the same on board until arrival in port, &c.	198
Notice of proceedings for condemnation to be posted upon mast, &c	200
Restoration of, not to be prevented by appeal for recovery of penalty	211
Forfeited, to be sold by public auction unless otherwise directed	212
Seizure, &c., of, to be reported to commissioner of customs	218
fees for reporting and clearing in ports above Montreal, when navigating without a coasting license	234
Forfeited if under value of $400 for noncompliance with regulations	235
Of value, more than $400 how dealt with	235
Time of arrival and departure defined	239
Warehouse:
Meaning of the term	4
Sufferance, governor in council may appoint for steamers, other vessels, and railways	32
Goods may be imported and warehoused without payment of duty	42
Goo is taken to, for want of entry, &c., to be at risk and charge of owner	43
Packages not corresponding with report, how dealt with	48
Goods sold for charges, &c., subject to duty	59
Goods taken out for use of Her Majesty’s troops or exempted, if sold liable to duty	63
Evidence contradictory to invoice not to be received re goods taken out of	86
Collector or appraiser may order a certain number of packages for examination from every entry, at examining	106
All packages mentioned in entry subject to control of customs until such as have been sent for examination, have been duly passed, &c	110
Packages delivered without examination, shall, if required, be returned to examining	111
What shall be regarded as warehousing ports	116
Goods may be imported and warehoused without payment of duty	117
Owner may sort, repack, or take samples of goods in	118
Goods may be removed from one warehouse to another, or from one warehousing” port to another, under bond	129
Requirements as to transfer of goods in	121
Particulars as to new security, &c., for goods transferred in	122
Goods to be finally cleared within two years or sold for payment of duty, &c	123
Packages may be abandoned for duty	124
Governor in council may dispense with, or provide for the canceling of bonds given for goods in	125
Bonds, notes, or other documents for purpose of avoiding or deferring payment of duty on goods in not to be accepted	127
Goods entered for, and not taken to, or taken out without permit, or for exportation, and relanded, sold, &c., to be seized and forfeited	128
Goods taken out of, to be subject to duty at current rates	129
Cattle and swine may be slaughtered, cured, and packed in, under regulations	130–230	1
Wheat, maize, or other grain may be ground in, under regulations	130–230	1
Sugar and molasses, &c., may be refined in	131
Duties payable in all cases on quantity and value as stated on first entry when originally entered for	132
Unshipping, landing, and carrying of goods for, to be done in manner appointed by collector	133
Rent and other expenses of unshipping, landing, &c., to be borne by the importer	134
Quantity of goods to be taken out of, at one time	135
Goods, entered for warehousing, to be deemed warehoused for certain purposes	136
Entry outward for export, bond to be given, &c	137
Parties not authorized making export entry from, subject to a penalty, &c	139
Goods may be delivered as ship’s stores	140
Entry outwards from, must agree with entry inwards	149
Goods forfeited if concealed, &c., and all other goods of same importer liable	158
Liability for opening warehouse without permit, &c	159
Liability for altering or defacing marks	161
Punishment of persons destroying by fire, &c., any bond in which seized or forfeited goods are deposited	186
For authorizing appointment of warehouses, regulating security to be taken from keepers of, forms and conditions subject to, rent or license fee, &c	230	8
For extending time for clearing warehoused goods, &c	230	9
For regulating form for transferring goods in bond	230	10
Warrant:
For landing goods to be warehoused or duty paid	42
Goods unladen without, shall be forfeited	44
Particulars of, must correspond with report	48
Shipping, or other must correspond with entry inwards	149
Shipping, to give name of agent and residence of owner	150
Weights and measures:
According to which duties must be collected	12
Allowance for, to be fixed by governor in council	64
Wheat: May be ground in bond	130–230	1
Witness: Oath of one or more required as proof for goods lost or destroyed before landing	58
Wreck:
Goods may be landed from vessels, before entry, &c.	35
Derelict, flotsam or jetsam, goods, subject to duty	60
Penalty for not reporting such goods, &c	61
Writ of assistance:
How obtainable, &c.	177
Existing, to remain in force	178
Powers given for effective searching by day or night	179
Yard: Power of officer to enter, &c	175