# An Act respecting the Customs

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Source: Early Canada Online

## Contents

An Act respecting the Customs.
       Preamble.
    PRELIMINARY—INTERPRETATION.
       1. Interpretation clause.
             Collector.
             Officer.
             Vessel.
             Master.
             Owner, &c.
             Goods.
             Warehouse.
             Customs Warehouse.
    DUTIES AND EXEMPTIONS FROM DUTY.
       2. To what duties this Act applies.
       3. As to unenumerated articles bearing a similitude to enumerated ones, &c.
             Articles made of more than one material.
             Spirits flavored.
       4. Recital.
             Governor in Council may declare the duty in doubtful cases, or that the goods are free from duty.
       5. Currency.
             Weights and measures.
             Greater or less quantities.
       6. Duties to be within the purview of Cap. 5, of this session.
             To form part of Con. Rev. Fund.
    ENTRY OF GOODS INWARDS—PLACE OF ENTRY.
       7. Goods not to be unladen except after due entry.
             Exception : And at the hours and paces appointed for the purpose.
             Stowage of cargo not to be altered, &c.
             Forfeiture for contravention.
       8. Governor in Council to appoint places of entry, and alter the same.
       9. At what places only goods may be imported.
          2. Forfeiture of goods carried past the Custom House on importation by land or removed, &c.
             Vessel forfeited in certain cases.
             Vessels may be detained.
          3. And carriages in cases of importation by land.
    ENTRY INWARDS—REPORT.
       10. Report to be made by the master of a Vessel arriving from sea, or coastwise.
             Contents of such report.
             Surplus stores.
          2. Production of bills of lading :—answering questions, &c.
             Penalty for contravention.
          3. Goods, not reported, to be forfeited.
             As to the necessary lightening of vessels.
          4. Goods intended for another port.
          5. Governor in Council may make regulations for the appointment of sufferance wharves and warehouses, for steamers, &c.
          6. As to fish, coin or bullion.
          7. Or live stock or perishable articles.
       11. Governor in Council may declare what shall be a coasting voyage.
             What shall be deemed inland navigation.
             Governor in Council may relieve coasters.
       12. Report to be made on importation by land or inland navigation.
             Contents of such report.
          2. Forfeiture of goods unladen, &c., without being so reported—penalty for untrue report.
    ENTRY—GENERAL FORM OF.
       13. Within what time entries shall be made by sea, or from any place out of the Province.
             By inland navigation, or by land, in decked vessels.
             In undecked vessels.
          2. Bills of entry inwards or outwards.
             Duplicates.
             Particulars required.
          3. Duties to be paid down, unless the goods are warehoused.
             Warrant for unlading.
             Permit, if required.
          4. In default of entry, goods may be taken to the Warehouse, and sold, if duties be not paid within a certain time.
          5. Proviso : as to goods not intended to be landed at the first port the vessel makes.
             Where the entry shall be completed.
       14. Collector may require further proof that goods are properly entered, &c.
       15. Packages of which the contents are unknown, may be opened.
       16. No entry unless the goods correspond with the report.
             Goods not corresponding with the entry to be forfeited.
             Suspected packages may be opened.
       17. Quantity and value to be given in entry.
       18. Surplus stores of sea-going vessel to be liable to duty.
       19. Vessels entering Annapolis.
       20. Or the Great Bras d'Or.
    ENTRY INWARDS—GOODS DAMAGED, &C.,—FREE GOODS—TARE.
       21. Abatement of ad valorem duties on goods imported by water and damaged.
             How ascertained.
             Remuneration to the merchants ascertaining such abatement.
       22. Return of duties on goods lost before landing—on what conditions to be obtained.
       23. Vessels unladen for the purpose of repairing damages.
       24. Goods sold for salvage.
       25. Goods wrecked or derelict, &c.
             Sale for duty.
       26. Crown goods and others, exempted from duty, to be liable to duty if sold ;
             Forfeiture if duty be not paid.
       27. Allowance for tare, &c., to be fixed by Governor in Council.
          2. Where real tare is known.
       28. Collector, &c., may take samples.
    ENTRY INWARDS—VALUATION FOR DUTY.
       29. Recital.
             Appraisers to be appointed.
             They shall take an oath of office.
             The oath.
             Appraisers may be sent to any port to appraise goods.
       30. Mode of calculating value for ad valorem duties.
             Duty of officers.
          2. Provision as to goods merely passing through a Country.
       31. What shall be deemed the fair market value for duty ad valorem.
             Prosviso as to cash articles and discount or cash.
       32. Standards for qualities of sugar.
             Forfeiture for entering certain Syrups, &c., under wrong names.
       33. Entry inwards by Bill of Sight—how and in what cases made.
             Deposit of money for duty.
             Provision if perfect entry be not made as stipulated.
          2. If the Importer swears that no invoice has been or can be received.
          3. In other cases entry not perfect without invoice.
       34. Invoice to be attested on oath by the owner of the goods.
             Form of oath.
             Bill of Entry to mention the value for duty and to be attested.
       35. As to any case where there may be more than one owner of goods.
       36. Invoice to be attested by one of the owners of such goods—and also by the importer or consignee.
             And also by the oath of the non-resident owner, &c.
       37. Provision for the death, &c. of the owner, importer or consignee.
       38. Party entering may add to the value by the invoice so as to give he true value for the duty.
             Importer bound by entry as to value of goods, &c.
             Except against the the Crown.
       39. Before whom thee attestation of invoice or bills of entry may be made.
          2. Governor in Council may appoint other persons before whom attestation may be made.
          3. No person but the owner, &c., to take oath, except in certain cases.
             Proviso.
          4. Governor in Council may alter oaths in Schedule.
       40. No person making or authorizing a false invoice of any goods, shall recover any part of the price thereof.
             Evidence of Fraud.
       41. Collector to retain and file invoices.
             Certified copies to be evidence.
             Fee.
       42. Power of appraiser or collector to examine the parties on oaths &c.
          2. Penalty for refusing to attend &c., $50.
          3. Penalty for wilfully, false evidence.
             Depositions to be filed in the office or the Collector.
       43. Importer dissatisfied with appraisement may appeal in certain cases.
             Two merchants to be appointed to appraise the goods.
             Their appraisement to be final.
          2. Remuneration of such merchants, and by whom paid.
          3. Penalty for refusing to act.
       44. Additional duty in cases of under-valuation.
             Appraised value never to be less than Invoice value.
       45. Duties fixed by Collector to be final unless appealed from within a certain time to Minister of Customs.
             No suits for recovery until after decision on appeal.
       46. Proviso.
    ENTRY INWARDS—POWERS OF COLLECTOR FOR ENSURING FAIR VALUATION.
       47. Value of prize goods how ascertained for duty.
             Collector may take the duty in kind.
             Mode of taking the same, &c.
             May take his choice of packages.
             Goods taken, how dealt with.
       48. Collector may take goods on paying the value assigned in the bill of entry, adding ten per cent and charges.
             How such goods may be dealt with.
          2. Bonus to collector, appraiser, &c., for diligence.
       49. Collector to cause a certain number of packages in every entry to be opened, &c.
             Forfeiture of goods not mentioned in invoice, or fraudulently under-valued, &c.
             Or for false statement in any oath, &c.
       50. Provision as to packages delivered to importer before examintion.
             Bond to be given.
             Proviso : for avoiding delay.
          2. Nature and amount of Bond.
    ENTRY INWARD—GENERAL PROVISIONS.
       51. Onus of proof on due entry, on whom to lie.
       52. Duty paid goods may be branded or marked under regulations to be made by the Governor in Council.
       53. Permit certifying that duties have been paid on any goods to be granted at the request of the owner.
             Particulars in such permit.
    WAREHOUSING GOODS.
       54. What shall be Warehousing Ports.
             Governor may appoint others.
       55. Goods may be entered for Exportation or warehoused without payment of duties subject to regulations of Governor in Council.
          2. Importer may sort or repack goods in warehouse for their preservation or disposal, and may take samples ;
             And may remove the same in bond ;
             And may pass the same on to any other Warehousing port, in Bond.
          3. Goods to be finally cleared within two years.
             In default, collector may sell.
          4. Importer may be allowed to abandon packages, and not to be liable for duty.
          5. Bonds for duties in warehouse may be dispensed with in certain cases.
          6. Liability for freight.
       56. Goods taken out for exportation and relanded, &c., to be forfeited.
       57. Goods taken out of warehouse, subject to duties.
       58. Cattle and swine my be slaughtered, &c., and grain ground, in bond under regulations to be made by the Governor in Council.
             To extend to the substitution of beef and pork, &c.
       59. Sugar may be refined in bond.
       60. Property in bond, how to be transferable.
          2. Transfers to be entered by the Collector in a book to be open to the Public.
          3. New Proprietor may give bond, &c.
             Bond of original bonder may be cancelled.
             Proprietor to be deemed the Importer.
       61. Allowance for leakage, &c., how made.
       62. All charges and expenses of unshipping, landing, &c., to be borne by the Importer.
       63. Not less then a certain quantity of goods to be taken out of warehouse at one time.
       64. Goods entered for warehousing to be deemed warehoused in certain cases.
       65. Bond to be given on entry for exportation of goods from warehouse—conditions.
             Forfeiture for contravention of conditions.
       66. Who only may enter for exportation.
       67. Upon What evidence the bond may be cancelled.
       68. Warehoused goods taken as ships' stores.
    ENTRY OUTWARDS.
       69. Entry of vessel outwards.
             Particulars of such entry.
             Stiffening order.
          2. Content to be delivered.
             Particulars required in it.
             Declaration to be made.
          3. Questions to be answered.
             Clearance to be granted ;
             Contents.
          4. Penalty for leaving without a clearance or not answering questions truly.
          5. Dispensation as to coasting trade.
       70. Governor in Council may require statistical information as to exports.
       71. Entry outwards of goods from warehouse must correspond with entry inwards.
       72. Entry outwards by agent in certain cases.
    STEAMERS—ENTRY INWARDS AND OUTWARDS.
       73. Reports inwards or outwards may be made by pursers of Steamers.
             Proviso.
    BILLS OF HEALTH.
       74. Collectors may grant bills of health.
    SMUGGLING—AND OFFENCES CONNECTED THEREWITH.
       75. Penalty on persons smuggling goods, using false invoices, &c.
             Misdemeanor.
             Imprisonment.
       76. Forfeiture and penalty for offering for sale goods pretended to be smuggled.
       77. Penalty for harboring smuggled goods.
       78. Company of persons found with smuggled goods.
             Misdemeanor.
       79. Penalty for hiring persons to assist in smuggling, &c.
       80. Penalty on persons committing certain offences with regard to warehoused goods.
          2. Penalty for fraudulently opening warehouse.
          3. Penalty for altering or defacing marks.
       81. Spirits not to be imported except in certain vessels and packages.
             Onus of proof of legal importation.
       82. Vessels, &c., used in conveying forfeited goods to be forfeited.
             Penalty for assisting in landing, &c., such goods.
          2. Election of officer as to penalty how proved.
       83. Vessels found hovering may be boarded and examined.
             Vessels continuing to hover may be brought into Port.
             Penalty for not obeying the officer boarding.
       84. Penalty on persons on board smuggling vessels.
       85. Officers may board vessels and have free access to every part.
       86. May be stationed on board.
       87. Penalty for forging marks, &c., or selling goods with counterfeit marks.
             Imprisonment in default of payment.
          2. False swearing to be perjury.
       88. Penalty for counterfeiting or using counterfeited papers, &c.
             Or forging certificates, &c.
       89. Penalty for a false declara- tion or answer in cases not otherwise provided for.
       90. Officers employed in the Customs to be deemed employed for the prevention of smuggling.
             What averment of such employment shall suffice.
          2. Their powers :
             To search.
             To detain vessels, carriages, &c.
             To seize in certain cases.
          3. To call on persons to assist.
             Reasonable cause of suspicion to he their justification.
          4. Penalty for refusing to stop ;
             Or to assist.
             Mode of recovery.
       91. Power to enter building, &c., in the day time.
       92. Writs of assistance how obtainable, and the powers of those acting under them.
             How search shall be made.
             Duration of Writ.
       93. Power to search the person, for smuggled goods.
             Penalty for resisting search.
          2. Proviso.
             Females.
          3. Proviso : Searching without reasonable cause.
       94. To what place goods, &c., are to be taken.
       95. How smuggled goods stopped on suspicion of being stolen, and taken to the Police Office, shall be dealt with.
          2. Penalty on any Police Officer neglecting to obey this section.
       96. Punishment of persons taking away goods, &c., seized.
             Offence to be felony.
       97. Punishment of persons obstructing, assaulting or resisting officers, &c.
             Firing at H. M's. vessels.
             Wounding persons in H. M's. service ;
             Or having goods liable to seizure, and being armed or disguised ;
             Or destroying vessels or goods, or any Custom house, &c.
             Such offences to be felony.
       98. Penalty on officers of the Customs, &c., conniving at any evasion of the Revenue Laws ;
             And on persons bribing or offering to bribe them to connive.
    PROCEDURE FOR ENFORCING PENALTIES.
       99. In what Courts penalties and forfeitures shall be recoverable.
             If the amount be under $200.
       100. In whose name prosecutions may be brought.
       101. How penalties and forfeitures shall be recoverable in the Province of Quebec.
          2. Proviso.
       102. How penalties and forfeitures shall be recoverable in Ontario, N. B. or N. S.
       103. Proceedings before Justices of the Peace in certain cases.
             Notice to parties.
             Hearing if the case is defended, &c.
          2. Court.
       104. Defendant appearing may be required to give security for the penalty and costs, or imprisoned until he does so.
          2. Sufficient averment in information, &c.
          3. That any person was an officer of Customs.
          4. Those who recover any penalty or forfeiture, to have full costs of suit.
             How penalties and costs may be levied.
             Nolle prosequi on terms.
       105. Averment as to the doing of any thing within the limits of any port.
       106. Proof that goods have paid duty to lie on the owner.
       107. Notices to be posted in the Custom House and in the office of the Clerk of the Court.
          2. When the case shall be heard if claim be made, and security given.
          3. Claims not to be admitted unless made within a certain time ;
             Nor without notice.
       108. How claims must be entered, in order to be valid.
       109. Claim not to be valid unless security be given to pay the cost and any penalty incurred.
       110. Things seized to be deemed condemned, if not claimed within a certain time.
             Notice of claim required.
          2. They may be delivered to the owner on due security being given.
             Conditions of the bond.
             Enforcing bond.
       111. Cattle and perishable articles seized may be sold as if condemned.
             Proceeds restored, if the seizure be declared null.
          2. Such cattle or article may be delivered to the owner on security being given.
       112. Sales to be by public auction.
       113. Appropriation of penalty and forfeitures.
          2. Distribution of the proceeds of penalties and forfeitures.
             Power to remit penalty.
       114. Limitation of tine for bringing suits for penalties, &c.
       115. Appeals from convictions before Justices of the Peace.
          2. And from County and Circuit Courts.
          3. The Attorney General or Collector &c., appealing need not give security.
       116. Restoration of goods, &c., not to be prevented by appeal, provided security be given.
       117. On the trial of the validity of any seizure, no costs shall be recovered by plaintiff, if probable cause of seizure be certified.
             Damages limited in actions arising out of seizure if probable cause for such seizure existed.
       118. Minister of Customs may order restitution on terms, which may be enforced.
    PROTECTION OF OFFICERS.
       119. What notice of action for things done under this Act shall be given.
             What evidence only may be adduced on the trial.
             Costs.
       120. Officer may tender amends and plead such tender in bar.
             Costs to defendant, if successful.
             Money maybe paid into Court.
       121. Action to be brought within a certain time and at a certain place.
             Costs.
       122. If probable cause be certified upon the record the plaintiff's costs and damages limited.
    ORDERS OF THE GOVERNOR IN COUNCIL.
       123. Governor in Council may make regulations ;
          1. Slaughtering cattle or grinding grain in bond ;
          2. Branding and marking goods, tare ;
          3. Coasting trade ; and inland navigation.
          4. Ports of Entry, &c.
             Passing canals, &c.
          5. Exempting produce of grain or logs grown in the Province, &c., for duty in certain cases ;
          6. Quantity, so exempted.
          7. Warehousing ; and Ware.
          8. Extending time for clearing warehouse goods ;
          9. Transfers of goods in bond ;
          10. Exemptions from duty of goods from B.N.A. Provinces.
          11. Distribution of penalties.
          12. Taking of bonds ;
             Bonds taken with his sanction to be valid.
          13. Recital of case.
             Governor in Council may make regulations as to the passing of goods through the Canadian Canals, &c.
             Forfeiture for contravention.
          14. Other purposes.
             General regulations to have the effect of special orders in cases to which they apply.
       124. Governor in Council may prohibit the exportation, &c., of certain goods.
       125. Regulations by Governor in Council may require oath, &c.
             Or substitute declarations for oaths, &c.
       126. Penalties and forfeiture, for contravention of such regulations.
             How recoverable.
       127. Mode of publication of regulations.
             Revocation.
             How regulations may be proved.
       128. Certain copies of Orders in Council to be evidence.
    MISCELLANEOUS PROVISIONS.
       129. Affirmation to be made instead of an oath in certain cases, &c.
             Punishment for faIse statements.
       130. Time of importation, &c., defined.
             And of exportation ;
             And of arrival and departure of vessels.
       131. Duties overpaid not returnable after three years, though wrongly paid.
       132. By whom bonds shall be taken to Her Majesty's use.
             To be given prior to the delivery, &c., of the goods.
       133. Forms of papers to be directed by Minister of Customs and kept at Custom Houses.
       134. Certain documents to be presumptive evidence.
       135. Persons applying to transact business on behalf of another, to produce written authority.
             Any thing done by such agent to be binding.
       136. Such agent may execute any bond or agreement, thereby binding his principal.
             Instrument appointing such agent shall be valid if in form in schedule.
       137. Any partner may execute any bond, &c., without mentioning the names of the other members, &c.
             Seals.
             Proviso : form of signature.
       138. Acts &c., repealed. Con. Stat. Can. c. 17.
             Caps. 12, 13, 14, 15, 16 of Rev. Slat. of Nova Scotia.
             Caps. 27, 28, 29 of Rev. Stat. New Brunswick and any other enactment inconsistent with this act, &c.
             Effect or repeal limited.
    THINGS DONE UNDER REPEALED ACTS.
       139. Certain Regulations to remain in force.
       140. No new appointment of the officers, &c., to be necessary.
             Salaries.
             Bonds.
             Treasurers and Deputies in N. B.
       141. Goods warehoused.
             Appointment to warehouses.
Schedule—Forms
    Declaration of the Owner, Consignee or Importer, with the Bill of Entry.
    Oath or Affirmation of an Owner, Consignee or Importer or His Agent.
    Oath or Affirmation of an Agent of the Owner, Consignee or Importer.
    Oath or Affirmation of an Owner, Consignee, Importer Or Agent, on Entering Merchandize, Without Invoice.
       Wording may be changed.
    Appointment of an Attorney or Agent.
    Oath of the Master of a Vessel Reported Inwards.
31 Victoria, c. 6 (Canada)
Customs
[Assented to 21st December, 1867.]
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows :
1. In order to avoid the frequent use of numerous terms and expressions in this Act and in other laws relating to the Customs or to trade or to navigation, and to prevent misconstruction of the terms and expressions used therein—It is declared that—
In this Act or in any such law as aforesaid ;—
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 authorized 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 ;—
the word "Master" means the person having or taking charge of any ship or vessel ;—
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 merchandize, or moveable 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 ;—
and the words "Customs Warehouse" mean any such place appointed or approved for the said purpose by competent authority;—
And generally, 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 ensure the protection of the Revenue and the attainment of the purpose for which such law was made, according to its true intent, meaning and spirit.
2. 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 passed in the present session or in any future session of the said Parliament.
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 whiskey, shall be liable to the duty imposed on the spirits or strong waters of which they have the flavor.
If in any case any doubt arises as to whether any or what duty is under the laws then in force, payable on any kind of goods, and 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 goods imported in the manner or under the circumstances in question, or that such goods are exempt from duty ; and an Order in Council containing such declaration and fixing such duty (if any) and published in the Canada Gazette, shall, until otherwise ordered by the Legislature, 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.
And all such duties shall be paid and received according to the Weights and Measures following, that is to say :—
    The pound shall be the British pound avoirdupois, containing sixteen ounces ;
    The hundred weight shall be one hundred such pounds ;
    The ton shall be two thousand such pounds ;
    The gallon shall be the old English wine gallon containing two hundred and thirty-one cubic inches ;
    The bushel shall be the Winchester bushel containing two thousand one hundred and fifty cubic inches ;
    The standard measure of length shall be the English yard containing three feet ;
And 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 all moneys arising from such duties or froth 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.
And all goods unladen contrary to this Act, shall be forfeited, and if bulk be broken contrary to this Act, the master shall forfeit two hundred dollars.
8. 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.
9. No goods shall be imported into Canada, whether by sea, land, coastwise, or by inland navigation, and whether any duty is or is not payable on such goods, except into some port or place of entry at which a Custom House is then lawfully established :
and if the vessel is worth more than that sum, it may be seized, and the Master or person in charge thereof shall incur a penalty of eight hundred dollars, 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 ;
(3) And if any goods are so imported by land, they shall be forfeited, together with the carriage and all the harness and tackle thereof, in or by which such goods are so imported or removed, and the horses or other cattle employed in drawing such carriage, or in importing or removing such goods.
what part of the cargo is intended to be landed at that port, and what at any other port in Canada, and what part (if any) is intended to be exported in the same vessel, and what surplus stores remain on board,—as far as any of such particulars can be known to him :
and if any goods are unladen from any vessel before such report be made, or if the master fails to make such report, or makes an untrue report, or does not truly answer the questions demanded of him, he shall forfeit the sum of four hundred dollars ;
but the necessary discharging of any goods for the purpose of lightening the vessel in order to pass any shoal, or otherwise for the safety of such vessel, shall not be deemed an unlawful landing or breaking of bulk, under this section ;
(4) 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 forfeited ;
(5) Provided, that 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 afterwards stored before entry, such vessels being duly reported to the Custom House, and having obtained the Collector's Warrant for the purpose,—provided such landing be effected between sun-rise and sun-set, 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 ;
(6) And 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, if one can be procured ;
(7) If a vessel having live stock or perishable articles on deck 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.
And the Governor in Council may from time to time, with regard to any such coasting trade, dispense with such of the requirements of the three next preceding sections as he deems it inexpedient to enforce in any case or class of cases, or make such farther 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 forfeited.
stating in such report the marks and numbers of every package and parcel of goods in such vessel or carriage, or in the charge and custody of such person, from xvhat place the same are respectively brought, and to what place and to whom consigned or belonging, as far as such particulars are known to him, and he shall then and there produce such goods to the. Collector or other proper officer, and shall declare that no goods have been unladen from such vessel or carriage or have been put out of his possession, between the time of his coming within the limits of Canada and of his making such report and declaration, and shall further answer all such questions concerning such vessel, carriage or goods, as are demanded of him by such Collector or officer :
(2) And if any goods are unladen from such vessel or carriage, or put out of the custody of such master or person, before such report is made, or if such master or person 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 or any such offence forfeit the sum of four hundred dollars, and if any such goods are not so reported and produced, or if the marks and numbers of any package do not agree with the report made, such goods or package shall be forfeited.
And every importer of any goods imported by inland navigation in any undecked vessel or in any vessel of less than one hundred tons burthen, or by land, shall, forthwith after the importation of such goods, produce the same to the proper officer and make due entry thereof :
containing the name of the importer or exporter, and if imported or exported by water, the name of the vessel and of the master, and of the place to or from which bound, and of the place within the port where the goods are to be unladen or laden, and the description of the goods, and the marks and numbers and contents of the packages, and the place from or to which the goods are imported or exported or carried, and stating whether such place is within or without the limits of Canada, and of what country or place such goods are the growth, produce or manufacture ; and
and grant a permit for the conveyance of the same further into Canada, if so required by the importer ;
(4) 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 the Customs Warehouse ;—and if such goods be not duly entered for consumption or for warehousing within one month from the date of their being so conveyed to the customs warehouse and all charges of removal and warehouse rent, duly paid at the time of such entry, the goods shall be sold by public auction to the highest bidder, and the proceeds thereof shall be applied first to the payment of duties and charges, and the overplus, if any after discharging the vessel's lien, shall be paid to the owner of the goods or to his lawful agent ; and any goods unladen or landed before due entry thereof and warrant for landing, shall be forfeited, and any person concerned in landing or receiving or concealing goods so landed shall for each offence forfeit four hundred dollars :
but at the port where the goods are to be landed and to which they shall be conveyed accordingly, under such regulations and with such security or precautions for compliance with the requirements of this Act, as the Governor in Council may from time to time appoint.
14. 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.
15. 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 re-packing.
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 forfeited.
17. 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.
18. The surplus stores of vessels arriving in Canada from parts beyond the seas, shall be subject to the same duties and regulations as if imported as merchandize ; but if it shall appear to the collector that such stores are not excessive or unsuitable, under the circumstances of the voyage, he may permit them to be entered for the private use of the master or owner, or of any passenger to whom the same may belong, on payment of the proper duties, or to be warehoused for re-shipment for the future use of the vessel.
19. 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.
20. Vessels entering the Great Bras d'Or shall be reported and entered at such place as the Minister of Customs may from time to time direct.
And the said merchants shall be allowed in remuneration for such valuation, at the discretion of such officer, a sum of not less than two dollars nor more than ten dollars for each merchant, and such remuneration shall be paid by the owner or owners of such goods.
22. When any vessel is entered at the Custom House 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.
23. 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.
24. The owner or salvor of dutiable goods saved from the sea, in respect of which any salvage shall have been lawfully awarded or paid, or agreed to be paid, to the salvors, may sell so much thereof as will a the salvage, and upon production of the award, or satisfactory proof to the Collector of such payment or agreement therefor, the Collector shall allow the sale of the goods, free of duty, to the amount of the salvage, or to such other amount as to him appears proper.
If they are sold for more than enough to pay the duty the surplus shall be paid over to the person entitled to receive it ; but any person having lawful claim to such goods, or being in possession thereof, shall be at liberty to retain the same in his own custody, on giving bond with two sureties approved by the collector, in double the value of the goods, for the payment of the duties thereon at the expiration of a year, or to deliver such goods to the proper officer in the same condition as they were at the time of taking possession ; nothing in this section contained shall extend to goods in the custody or under the management of any commissioner for the Isle of Sable.
And if such duties be not paid, such goods shall be forfeited and may be seized and dealt with accordingly.
27. 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 :
(2) But when the original invoice of any goods is produced, and a declaration of the correctness thereof made as hereinafter provided, the tare according to such invoice shall be deducted from the gross weight of the goods instead of the allowances aforesaid ; subject, however, to such further regulation as the Governor in Council may from time to time make.
28. 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.
And each such Appraiser shall, before acting as such, take and subscribe the following oath of office before some Justice of the Peace having jurisdiction where the oath is taken, and shall deliver the same to the Collector at the Fort or place, or at one of the Ports or places where he is appointed to act :
Sworn before me, this ____ day of 18__.
If no Appraiser is appointed at 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.
And every Appraiser and every Collector when acting as such, shall, by all reasonable ways and means in his power, ascertain the fair market value as aforesaid of any goods to be appraised by him, and estimate and appraise the value for duty of such goods, at the fair market value as aforesaid :
(2) Nevertheless, by any order of the Governor in Council, it may be provided that in the cases and on the conditions to be mentioned in such order, and while the same is in force, goods bonâ 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.
except in cases in which the article imported is by universal usage considered and known to be a cash article, and so bonâ fide paid for in all transactions in relation to such article ; and no discounts for cash shall in any case be allowed in deduction of the fair market value as hereinabove defined ; and all invoices representing cash values, except in the special cases hereinabove 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.
and all cane juice, syrup of sugar or of sugar cane, melado, or concentrated melado or concentrated molasses, entered as molasses or under any other name than cane juice, syrup of sugar or of sugar cane, melado, concentrated melado, or concentrated molasses, shall be forfeited.
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 ;
(2) 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 such 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 ;
(3) But, 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, attested as hereinafter required, has been produced to the Collector.
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 for the case in the said Schedule.
35. 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 ease the oath of such non-resident owner (or of one of them, if there be more than one) cognizant of the facts, shall be requisite to the due attestation of the invoice.
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.
37. 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.
on the part of any party except the Crown.
39. The oath required under the foregoing sections may be made in Canada before the Collector at the Port where the goods are entered, or if the person making such oath is not resident there, then before the Collector of some of her 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, and at any other place before the British Consul at such place, or if there is no such Consul, then before some one of the principal merchants at such place, not interested in the goods in question ;
(2) 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 oath may be validly taken, and may by any Order in Council relax or dispense with the provisions of this Act touching such oath, 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 ;
But such written declaration may be dispensed with under the order of the Governor in Council, where it may be deemed advisable in the interests of Commerce, to dispense therewith ;
(4) The Governor in Council may, by Regulation, authorize the alteration of any of the forms of oaths or affirmations in the said Schedule, by abbreviating the same or omitting any of the allegations therein contained which may appear to him unnecessary ;—And any amended form prescribed by any such Regulation, shall be of the same effect as the form in the said Schedule for which it is substituted, and shall thereafter be held to be the form referred to in this Act ; And any such Regulation may from time to time be repealed or amended as other Regulations in matters relating to the Customs.
shall be primâ facie evidence that such first mentioned Invoice was intended to be fraudulently used for Customs' purposes, but such intention, or the actual fraudulent use of such Invoice, may be proved by any other legal evidence.
and the Collector shall be entitled to demand for each certificate a fee of fifty cents, before delivering the same.
42. Any Appraiser, or any Collector acting as such, (or the merchants to be selected as hereinafter mentioned, to examine and appraise an 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 in his possession relating to the same :
(2) And if any person so called neglects or refuses to attend, or declines to answer, or refuses to answer in writing (if required) to an interrogatories, or to subscribe his name to his deposition or answer, or to produce any such papers as aforesaid when required so to do, he shall thereby incur a penalty of fifty dollars, and if such person is the owner, importer or consignee of the goods in question, the appraisement which the Appraiser or Collector acting as such shall make thereof, shall be final and conclusive ;
and all depositions or testimony in writing taken under this section, 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.
and the appraisement thus made shall be final and conclusive, and the duty shall be levied accordingly :
(2) The said merchants shall each be entitled to the sum of five dollars, to be paid by the party dissatisfied with the former appraisement if the value ascertained by the second appraisement is equal to or greater than that ascertained by such former appraisement, or if the value ascertained by such second appraisement exceeds by ten per cent or more the value of the goods for duty, as it would appear by the Invoice and Bill of entry thereof,—otherwise the same shall be paid by the Collector out of any public moneys in his hands and charged in his accounts ;
(3) Any merchant chosen to make an appraisement required under this Act, who after do a notice of such choice has been given to him in writing, declines or neglects to make such appraisement, shall, for so refusing or neglecting, incur a penalty of forty dollars and costs.
And the value of any goods for duty shall never be appraised at less than the value for duty as it would appear by the Invoice and Bill of Entry.
and no suit shall be maintained in any court for the recovery of any duties alleged to have been erroneously or illegally exacted until such decision as last mentioned shall have been first had on such appeal ; Provided that such decision shall be given within thirty days after such appeal has been lodged with the Minister of Customs.
46. The value of goods chargeable with ad valorem duties, brought into Canada under the denomination of prize goods, or which shall be sold by order of the court of vice admiralty, or which shall become forfeited and be sold as such, shall, if the value thereof cannot be ascertained by the means hereinbefore prescribed, be determined by the gross price which the same shall bring at public auction : and the purchasers shall he considered the importers and pay the duties thereon.
And such goods so taken shall be sold or dealt with in such manner as may be provided by regulation of the Governor in Council.
And the goods so taken, shall (whether such payment be requested or not) belong to the Crown from the time they are so taken as aforesaid, and shall be sold or otherwise dealt with in such manner as shall be provided by any regulation in that behalf, or as the Minister of Customs shall direct, and the net proceeds of the sale of any such goods, shall be dealt with as moneys arising from duties of Customs :
(2) And if the net proceeds of any such sale, exceedthe amount paid as aforesaid for the goods, then any part of the surplus, not exceeding fifty per centum of such surplus, may under any Regulation or Order of the Governor in Council, be paid to the Collector, Appraiser or the other officer concerned in the taking thereof, as a reward for his diligence.
or if the oath or affirmation made with regard to any such Invoice or Entry is wilfully false in any particular, then in any of the cases aforesaid all the packages and goods included or pretended to be included, or which ought to have been included in such Invoice or Entry, shall be forfeited.
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 :
(2) The Bond above mentioned 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 daring 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.
51. The burden of proof 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 parties whose duty it was to comply with and fulfil the same.
52. And whereas it is expedient that certain goods when imported into Canada should be marked or branded with such mark or brand as may be deemed necessary, in order to denote the payment of the duty to which such goods are liable Therefore 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 is such 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.
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.
as shall also such other Ports of Entry as the Governor in Council may from time to time appoint to be Warehousing Ports.
55. The importer of any, goods into Canada may enter the same for exportation, on giving security by his own bond with one sufficient surety, 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, the penalty of such bond being double the amount of the duty to which such goods are subject (with out payment of an duties in either case on the first entry thereof,)—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, not being repugnant to this Act :
or upon entry at any frontier port or Custom House, under the authority and with the sanction of the Collector or chief 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 warehousing port in any other part of Canada ;
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 ;
(4) But the collector may, if he sees no reason to refuse such permission, permit the importer to abandon any whole package or packages, for duties, without being liable to pay any duty on the same ; and the same shall then be sold and the proceeds shall be dealt with as the duties would have been if paid ;
(5) The Governor in Council may, by Regulations to be from time to time made in that behalf, dispense with or provide for the cancelling of Bonds for the payment of duties on goods actually deposited in warehouse under the Crown's Lock, such terms and conditions and in such cases as he thinks proper ;
(6) Goods warehoused shall continue to be liable for freight as if on shipboard.
56. If any goods entered to be warehoused are not duly carried into and deposited in the warehouse,—or having been so are afterwards taken out of the warehouse without due entry and clearance,—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 permission of the proper officer of the Customs,—such goods shall be forfeited.
57. All goods taken out of warehouse shall be subject to the duties to which they would be liable if then imported into Canada, and not to any other.
and the said regulations may extend to the substitution of beef and pork, flour and meal in quantities equivalent to the produce of such cattle and swine, wheat, maize or other grain.
59. 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 and impose for that purpose; and the same regulations may extend to the substitution of refined sugar in quantities equivalent to the produce of the sugar or other material so refined in bond.
60. The property of any whole package or packages, of any goods so warehoused shall be transferable from party to party on a bondâ fide bill of sale by the parties, or executed and delivered by a broker or other person legally authorized for or in behalf of the parties respectively :
(2) And any such sale shall be valid for the purposes of this Act, although the goods remain in the warehouse, provided that a transfer of such goods, according to the sale, is entered and signed by the parties in a book to be kept for that Purpose by the ColIector or other proper officer of the Customs, who shall keep such book and enter such transfers, with the dates thereof, upon application of the owners of the goods, and shall produce such book upon demand made ;
and the party being the proprietor of any such goods for the time being, shall then he deemed to be the importer thereof for the purposes of this Act.
61. The Governor in Council may, by regulation, authorize such allowance to be made for leakage, natural and unavoidable waste or deficiency on goods warehoused, as he deems expedient ; but, except where it is otherwise provided by such regulations, the duties shall be payable on the quantity originally warehoused.
62. The unshipping, carrying and landing of all goods, and the bringing of the same to the examining warehouse or the proper place after landing, warehouse rent and expenses of safe keeping in warehouse, shall be performed by or at the expense of the importer of such goods, and in such manner and at such place as shall be appointed by the Collector or proper officer of Customs ; and if any such goods be removed from the place so appointed without the it leave of such Collector or proper officer, they shall be forfeited.
63. No parcel of goods shall be taken out of warehouse, whether for consumption or exportation, or removal to some other port, unless the duties thereon amount to the sum of twenty dollars or upwards, or such parcel be all the goods remaining in warehouse and comprised in the same entry for warehousing.
64. 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 virtually and constructively 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.
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 forfeited together with any vessel, boat or vehicle in which they are so relanded or imported.
66. 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 offence, forfeit two hundred dollars.
67. If within the period appointed as aforesaid from entry outwards there be produced a certificate annexed to the shipping warrant and signed by some principal officer of the customs or colonial revenue at the place to which the goods were exported, or if such place be a foreign country, of any British consul or vice consul resident there, or an affidavit annexed to the warrant of any person resident at the place and certified by a notary public or magistrate, and in such certificate or affidavit it be stated that the goods were actually landed at some place out of Canada, as provided by the bond, or that they were lost, or that the vessel had never arrived at her destination and is supposed to be lost, the bond mentioned in the next preceding section shall be cancelled : all bonds not so cancelled within the period so appointed as aforesaid shall be enforced.
68. Warehoused goods may be delivered as ships' stores for any vessel of the burden of fifty tons or upwards, bound on a voyage beyond seas, the probable duration of which out and home will not be less than thirty days, proof being first made by affidavit of the master or owner to the satisfaction of the proper officer, that the stores are necessary and intended for the voyage.
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 shall make and subscribe a declaration to the truth of such content as far as any of such particulars can be known to him ;
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 ;
(4) And if the vessel departs without such clearance, or if the master delivers a false content, or does not truly answer the questions demanded of him, he shall forfeit the sum of four hundred dollars ;
(5) The Governor in Council may by Regulation, dispense with any of the preceding requirements of this section, which he deems it inexpedient to enforce, with regard to vessels generally or to vessels engaged in the coasting trade or inland navigation.
70. The Governor in Council it may, by Regulations to be, from time to time, made in that behalf, require such information with regard to the description, quantity, quality and value of goods exported from Canada, or removed from one port to another in Canada, to be given to the proper Officer of the Customs, in the Entry of such goods outwards or otherwise, as he deems requisite for statistical purposes, whether such goods be exported or moved by sea, land or inland navigation.
71. 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 entery 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 an goods laden or taken out of the warehouse by an entry outwards or shipping warrant not so corresponding or not properly describing them, shall be forfeited.
72. If the owner of any goods be resident more then 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 stall answer the questions that shall be put to him ; any trading corporation or company may appoint an agent for the like purposes.
but nothing herein contained shall preclude the collector or proper officer of customs from calling up on the master of any steam vessels 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.
74. 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 transferred by the vessel, her crew or cargo, he may grant to any vessel requiring a bill of health, a certificate under his hand and seal attesting the fact aforesaid, for which he shall be entitled to ask and receive a fee of one dollar.
and on conviction shall be liable to a penalty not exceeding two hundred dollars, or to imprisonment for a term not exceeding one year, or both, in the discretion of the Court before whom the conviction is had.
76. If any person offers for sale any goods under pretence 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 he forfeited, and every person offering the same for sale shall forfeit the treble value of such goods, or the penalty of two hundred dollars, 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.
77. If any person knowingly harbours, keeps, conceals, purchases, sells or exchanges any goods illegally imported into Canada, (whether such goods are dutiable or not) or whereon the duties lawfully payable have not been paid, such person shall for such offence forfeit treble the value of the said goods, as well as the goods themselves.
every such person shall be guilty of misdemeanor and punishable accordingly.
79. Any person who by any means procures or hires any person or per sons, or who deputes, authorizes or directs any person or persons to assemble for the purpose of being concerned in the landing or unshipping or carrying or conveying any goods which are prohibited to be imported, or the duties for which have not been paid or secured, shall, for every person so procured or hired, forfeit the sum of one hundred dollars.
80. If any warehoused goods are fraudulently concealed in or removed from any public or private warehouse in Canada, such goods shall be forfeited ;—And any person fraudulently concealing or removing an such goods, or aiding or abetting such removal, shall incur the penalties imposed on persons illegally importing or smuggling goods into Canada
(2) And if the importer or owner of any warehoused goods, or any person in his a employ, by any contrivance fraudulently opens the warehouse in which the goods are, or gains access to the goods except in the presence of or with the express permission of the proper officer of the Customs acting in the execution of his duty,—such importer or owner shall for every such offence forfeit the sum of one hundred dollars ;
(3) And any person wilfully altering, defacing or obliterating any mark placed by any officer of the Customs on any package of warehoused goods, or goods in transit, shall for ever such offence forfeit the sum of five hundred dollars.
and the proof that any spirits landed in packages of less size than to contain one hundred gallons, have been lawfully imported and entered, shall always be upon the person offering the same for sale.
and every person assisting or other wise concerned in the unshipping, landing or removal, or in the harbouring of such goods, or into whose hands or possession the same knowingly come, shall, besides the goods themselves, forfeit treble the value thereof, or the penalty of two hundred dollars at the election of the officer of Customs or other party suing for the same :
(2) And the averment in any information or libel exhibited for the recovery of such penalty, that such officer or 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.
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 and vessel or her cargo, he shall forfeit and pay the sum of four hundred dollars.
84. Every person proved to have been on board 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 any thing 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 one hundred dollars, provided such person shall have been knowingly concerned in such acts.
85. 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 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 four hundred dollars.
86. 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 two hundred dollars.
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 exceeding twelve months :
(2) And if any wilfully false oath be made in any case where by this Act an oath is required or authorized, the party making the same shall be guilty of wilful and corrupt perjury and liable to the punishment provided for that offence.
or forges or counterfeits any certificate relating to any oath, affirmation or declaration, herebyrequired 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.
89. Except in the cases otherwise provided for, if any declaration required to be made by this Act or by any Law relating to the Customs, or to trade or navigation, is untrue in any particular,—or except as aforesaid, if any person required by this Act or by any other law as aforesaid to answer questions put to him by any officer of the Customs touching certain matters, does not truly answer such questions,—the person making such untrue declaration or not truly answering such questions, shall, over and above any other penalty to which he becomes subject, forfeit the sum of four hundred dollars.
And in any suit or information, the averment that such party was so duly employed shall be sufficient proof thereof, unless the defendant in such suit or information shall prove to the contrary :
And if any such prohibited, forfeited or smuggled 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 forfeited ;
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 ;
which penalty shall be summarily recovered before any two Justices of the Peace in Canada, and in default of payment the offender shall be committed to any of tier Majesty's Jails in Canada, for a period not exceeding six months.
91. Any officer of customs having first made oath before a Justice of the Peace that lie has reasonable cause to suspect that goods liable to forfeiture are in any particular building, may, in company with a peace officer who is hereby required to accompany him, enter such building 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, the two officers may forcibly enter, and when in either case entry shall be made, the customs officer shall search the building and seize all forfeited goods : 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.
And such Writ of Assistance, when issued, shall be in force during the whole of the Reign in which the same shall have been granted, and for twelve months from the conclusion of such Reign.
and whoever obstructs or offers resistance to such search or assists in so doing shall thereby incur a forfeiture; of one hundred dollars ; and any person who may be on board of or may have landed from or got out of such vessel, boat or vehicle, may be questioned by such officer whether he has any dutiable 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 forfeited and he shall forfeit treble the value thereof :—
and if a female she shall not be searched by any but a female ;
(3) Any officer required to take any person before a 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 for supposing that he has uncustomed or prohibited goods about his person, such officer shall forfeit and pay any sum not exceeding forty dollars.
94. If any goods, vessel, or carriage, subject or liable to forfeiture under this Act or any other Law relating to the Customs is stopped or taken by any Police Officer or any person duly authorized,—such goods shall be carried to the Custom House next to the place where the goods were stopped or taken, or to the place which has been appointed for that purpose by the Governor in Council, and there delivered to the proper officer appointed to receive the same, within fortyeight hours after the said goods were stopped and taken.
95. If any such goods are stopped or taken by such Police 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 :
(2) And in case any Police Officer having detained such goods, neglects to convey the same to such warehouse, or to give such notice of having stopped the same as before prescribed, such officer shall forfeit the sum of one hunched dollars ; and such penalty shall be recoverable in a summary way before any one or more Justices of the Peace, 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.
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.
such person being convicted thereof, shall be adjudged guilty of felony, and shall be punishable accordingly.
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 forfeit the sum of two thousand dollars.
And if the amount or value of any such penalty or forfeiture does not exceed two hundred dollars, the same may in the Provinces of Ontario, Quebec and New Brunswick 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.
100. 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 provision be made for the recovery thereof, be sued for, prosecuted and recovered with costs by Her Majesty's Attorney General for Canada, or in the name or names of 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 ; and if the prosecution be brought before any County Court or Circuit Court, or before any Justices of the Peace, it shall be heard and determined in a summary manner upon information filed in such Court.
101. 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 costs by the same form of 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 as provided in this Act :
(2) But nothing in this section shall affect any provision of this Act, except such only as relate to the form of proceeding and of trial in such suits or prosecutions as aforesaid.
102. If the prosecution to recover any penalty or forfeiture imposed by this Act, or by any other law relating to the Customs or to Trade or Navigation, is brought in any Superior Court of Law in either of the Provinces of Ontario, Nova Scotia or New Brunswick, it shall be heard and determined as prosecutions for penalties and forfeitures are heard and determined in Her Majesty's Court of Exchequer in England, in so far as may be consistent with the established course and practice of the Court in which the proceeding is instituted, and with any law relating to the procedure in such Province, in suits instituted on behalf of the Crown in matters relating to the Revenue ; and any such practice and law shall apply to prosecutions for the recovery of forfeitures and penalties under this Act, in whatever Court they are instituted, so far as they can be applied thereto consistently with this Act, and the venue in any such case may be laid in any County in the Province in which the proceeding is had, without alleging that the offence was there committed.
If any person appears to answer the information, the justices shall hear and determine the matter 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 ;—
(2) Such two Justices shall be deemed a Court, and each of them to be a judge thereof for the purposes of this Act.
104. Upon the exhibiting or filing of any information or other proceeding for the recovery of any penalty or forfeiture under the provisions of this Act, any Judge of the Court in which the prosecution is brought, may, upon affidavit filed by the officer or person bringing such prosecution, showing 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 he be convicted or judgment be given against him;
(2) In any such information or proceeding 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 ;
(3) In every such information or proceeding, 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 ;
he may enter a nolle prosequi on such terms as he may see fit, and which shall be binding on all parties, reporting the same to the Minister of Customs with his reasons.
105. In any prosecution or other proceeding, for an offence against this Act or any other law relating to the Customs, or to trade and navigation, the averment that such offence 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.
106. If any goods are seized for non-payment of duties or any other cause of forfeiture, or any prosecution is brought for any penalty or forfeiture under this Act or any other law relating to the Customs, and any question arises whether the duties have been paid on such goods, or the same have bees lawfully imported, or lawfully laden or exported, or whether any other thing hath been done by which such forfeiture would be prevented or such penalty avoided,—the burden of proof shall lie on the owner or claimant of the goods, and not on the officer who has seized and stopped the same, or the party bringing such prosecution.
107. So soon as an information has been exhibited in any Court for the condemnation of any vessel, goods or thing so seized, notice thereof shall be put up in the office of the Clerk or Prothonotary of the Court, and also in the office of the Collector at the port at which the vessel, goods or thing has been seized as aforesaid : and if it be a vessel shall also be nailed on a mast thereof, or posted on some other conspicuous place on board ;
(2) If the owner or person having charge of the vessel, goods or thing, exhibits a claim to the same or to any part thereof, and gives security, and complies with all the requirements of this Act in that behalf, then the said Court at its sitting next after the said notice has been so posted during one month, may proceed to hear and determine any claim which has been validly made and filed in the meantime, and to the release or condemnation of such vessel, goods or thing as the case requires—otherwise the same shall after the expiration of such month be deemed to be condemned as aforesaid, and may be sold without any formal condemnation thereof ;
nor shall any claim be admitted, unless notice thereof has been given to the Collector within one month from the seizure as aforesaid.
108. No claim to any thing seized under this Act, and returned into any of Her Majesty's Courts for adjudication, shall be admitted as valid, unless such claim is entered in the name of the owner, with his residence and occupation, nor unless oath to the property in such thing is made by the owner, or by his agent knowing the fact, by whom such claim is entered, to the best of his knowledge and belief, nor unless the claimant do, at the time of entering such claim, appear and plead.
109. No person so admitted to claim, as aforesaid, shall enter a claim to, or shall be deemed to have validly claimed any vessel, goods or thing seized in pursuance of this Act, or of any law relating to the Customs or to trade or navigation, until sufficient security has been given to the satisfaction of the Court where such seizure is prosecuted, in a penalty not exceeding two hundred dollars, to answer and pay the costs occasioned by such claim, and any penalty incurred by the claimant in respect of such vessel, goods or thing ;—And in default of giving such security, such vessel, goods or thing, shall be dealt with as if no claim had been made, and after the lapse of the period in that behalf provided shall be deemed to be condemned.
unless the person from whom they were seized, or the owner thereof do, or some person on his behalf, within one month from the day of seizure, give notice in writing to the seizing officer or other chief officer of 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 such owner ;
And in case such seized articles are condemned, the value thereof and costs shall be forthwith paid to the Collector and the bond cancelled, otherwise the money deposited shall be forfeited or the penalty of such bond shall be enforced and recovered, as the case may be.
and may keep in his hands the proceeds of such sale until the same has been condemned, or deemed to be condemned, or ordered to be restored to any claimant, in which last mentioned case, the Court before which the claim is heard shall order the Collector to pay over to the claimant the proceed of such sale, in lieu of awarding restitution ;
(2) Nevertheless, the Collector or principal officer of Custom shall deliver up to any claimant, any horse, or other cattle, or animal, or perishable article seized as aforesaid, upon such claimant depositing in the hands of the Collector or principal officer such sum of money as will represent the full value thereof, or giving security to the satisfaction of such Collector or principal officer, that the value of such seizure and all cost shall be paid to the use of Her Majesty, if such article be condemned.
112. All sales of goods forfeited or otherwise liable to be sold by any Officer of the Customs 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 or things forfeited to be disposed of as he may see fit instead of being sold by public auction.
113. The forfeiture and penalty, after deducting the expenses of prosecution, shall, unless it be otherwise provided, belong to Her Majesty for the public uses of the Dominion ;
But nothing herein contained shall be construed to limit or affect power vested in the Governor in Council with regard to the remission of penalties or forfeitures by this Act or any other law.
114. All actions 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 or prosecuted at any time within three years after the offence committed by reason whereof such penalty or forfeiture was incurred, but not afterwards, and the goods or thing forfeited shall be liable to seizure during the same period.
115. An appeal shall lie from the conviction by any 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 convicting Justices, to abide the event of such appeal ;
(2) And an appeal shall also lie from the County Courts and Circuit Court, and from decisions or judgments of the Superior Courts of Law 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;
(3) But 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.
116. In any case in which proceedings have been instituted in any Court against any vessel, 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 vessel, goods or thing to the claimant thereof, pronounced by the Court in which the proceedings have been had, shall not be suspended by reason of any appeal prayed and allowed from such decision or judgment,—provided the party appellant gives sufficient security, to be approved of by the Court, to render and deliver the vessel, goods or thing concerning which such decision or judgment is pronounced, or the full value thereof, (to be ascertained, either by agreement between the parties, or in case the said parties cannot agree, then by appraisement under the authority of the said Court) to the appellant, in case the decision or judgment so appealed from be reversed and such vessel, goods or thing be ultimately condemned.
And if any action, indictment, or other suit or prosecution is brought to trial against any person on account of his making or being concerned in the making of such seizure, wherein a verdict or judgment is given against the defendant, the plaintiff, if probable cause is certified as aforesaid on the record, shall not, besides the thing seized or the value thereof, be entitled to more than twenty cents damages nor to any costs of suit, nor shall the defendant in such prosecution in such case be fined more than ten cents.
118. If any goods, ship, or boat, be seized as forfeited, or detained as undervalued, the Minister of Customs may order the same to be restored on such terms as he may direct ; and if the owner accept the terms he shall have no action on account of the seizure or detention, nor shall any proceedings be had for condemnation and the terms may be enforced by or on behalf of the Crown.
and in default of such proof, the defendant shall receive a verdict or judgment and costs.
But 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.
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 costs, and have such remedy for the same as any defendant has in other cases where costs are given by Law.
122. If in any much action, 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 twenty cents damages nor to any costs of suit, nor shall the person who made the seizure be liable to any civil or criminal suit or proceeding on account thereof.
123. In addition to the purposes and matters hereinbefore or hereinafter mentioned,—the Governor in Council may from time to time, and in the mater 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, 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 class, 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 ;
and respecting goods and vessels passing the Canals, and respecting the horses, vehicles and personal baggage of travellers, coming into Canada or returning thereto, or passing through any portion thereof ;
(5) 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 ;
(6) 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 ;
(7) 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, the allowance for natural waste or deficiency, and the amount of warehouse rent ;
(8) For extending upon application, and if he sees fit, and 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 ;
(9) For regulating the form in which transfers of goods in warehouse or bond from one party to another shall be entered ;
(10) For exempting goods from duly as being the growth produce or manufacture of Prince Edward's Island or Newfoundland, if such exemption be provided for by any Act relating to Customs, and for regulating the mode of proving such exemption ;
(11) For appointing the manner in which the proceeds of penalties and forfeitures shall be distributed ;
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 on breach of any of the conditions thereof, 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 ;
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 horse and carriage, vehicle or goods of any kind, brought into Canada by any traveller exempted from duty under such Regulation 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 forfeited, together with the harness or tackle employed therewith or in the conveyance thereof ;
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 effectually 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.
124. 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 gunpowder, military and naval stores, and any articles 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 waterborne or laden in any railway carriage or other vehicle, for the purpose of being so exported or carried, they shall be forfeited.
a declaration may be substituted for an oath or affirmation in any case where an oath or affirmation is required by this Act.
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.
And a copy of the Canada Gazette containing any such Regulation shall be evidence of such Regulation to all intents and purposes whatsoever.
128. 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 of such Order by the Clerk of the Queen's Privy Council for Canada or his Deputy, shall be evidence of such Order to all intents and purposes whatsoever.
and the wilfully making any false statement in any such oath, shall be perjury, and the wilfully making any false statement in any such solemn affirmation, shall be a misdemeanor punishable as perjury.
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.
131. 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.
And such bonds shall be taken before the delivery of any goods, vessel, carriage or vehicle, horses or other cattle, of any kind or description whatsoever, and before the performance of any act or matter with regard to which the taking of any such bond or bonds is required.
133. 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 and shall be printed or lithographed uniformly, and supplied by the proper officer to all Collectors or other officers in charge of any Custom House and other officers of Customs at any port or place of entry in Canada, for the use of persons transacting Customs business thereat.
134. 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 West Indies, or other the British possessions, or of any British Consul or Vice Consul in a foreign 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.
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.
And any Instrument appointing such Attorney and Agent shall be valid if in the form in the Schedule hereunto annexed, or in any form of words to the like effect.
Provided always, that 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," (as the case may be) thereunto prefixed.
are hereby repealed, except in so far as the said Acts or enactments or any of them repeal any former Act or enactment, (which shall remain repealed) and except in so far as relates to any duty accrued, and bond given, any right acquired, or any penalty, forfeiture or liability incurred under the said Acts or enactments or any of there, or any offence committed against them or any of them, before the coming into force of this Act,—nor shall this repeal extend to any duty of customs imposed or any exemption or prohibition contained in any such Act, which shall, after the coming into force of this Act be levied, allowed and enforced under the provisions thereof, unless and until it be otherwise provided by Act of the Parliament of Canada.
139. All Regulations and Orders made by the Governor of the late Province of Canada in Council, or by the Lieutenant Governor of either of the Provinces of Nova Scotia or New Brunswick, in Council, before this Act comes into force, under the authority of any Act relating to the Customs, shall remain in force in these provinces respectively and shall apply to the duties to be collected and things to be done under this Act, in so far as they are not inconsistent with it, unless or until revoked or altered by the Governor in Council, notwithstanding the repeal of any such Act as aforesaid.
and the officers heretofore employed in the collection of Customs duties in New Brunswick, under the name of Treasurers or Deputy Treasurers, shall be called and be Collectors of Customs within the meaning of this Act and of any other Act of the Parliament of Canada relating to the Customs, without any new appointment or any other authority than this Act.
and all appointments of warehouses for the warehousing of goods made under the authority of any Act in force in the late Province of Canada, or in Nova Scotia or New Brunswick before this Act came into force, shall continue valid as if made under the authority of this Act; and all bonds given in respect of any goods warehoused or entered to be warehoused before the said time, shall continue in force for the purposes of this Act.
This work is in the public domain worldwide because it was prepared or published by or under the direction or control of the Canadian Government or any government department prior to 1974.
Section 12 of the Canadian Copyright Act provides a reservation for Crown rights or privileges. Lack of modern case law on the subject makes it unclear whether perpetual prerogative rights over these documents still apply, or whether these rights have lapsed. Notwithstanding, these documents are reproducible under the terms of the Reproduction of Federal Law Order.
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