18. Every penalty or forfeiture under this Act may be recovered or enforced in the Exchequer Court of Canada on its Admiralty side, or in any superior court in the province within which the cause of prosecution arose. R. S., c. 94, ss. 7 and 20. 19. The Judge of the Exchequer Court on its Admiralty side or any local judge in Admiralty, or any judge of any superior court in which the cause is pending may, with the consent of the person who seizes any goods, ship, vessel or boat, and the tackle, rigging, apparel, furniture, stores and cargo forfeited under this Act, order the redelivery thereof, on security by bond to be given by the party, with two sureties, to his Majesty; and, if any goods, ship, vessel or boat, or the tackle, rigging, apparel, furniture, stores and cargo so redelivered are condemned as forfeited, the value thereof shall be paid into court and distributed as hereinbefore directed. R. S., c. 94, s. 8. 20. The Attorney General of Canada may, in His Majesty's name, sue for or enforce any penalty or forfeiture incurred under this Act. R. S., c. 94, s. 9. 21. The burden of proving the illegality of any seizure, made for alleged violation of any of the provisions of this Act, or that the officer or person seizing was not by this Act authorized to seize, shall upon the owner or claimant. Ř. S., c. 94, s. 10. lie 22. No claim to anything seized under this Act and returned into the Exchequer Court on its Admiralty side for adjudication shall be entered in such Court, unless the claim is entered under oath, made by the owner, his attorney or agent, setting forth to the best of his knowledge and belief the name of the owner, his residence and occupation, and the description of the property claimed. R. S., c. 94, s. 11. 23. No person shall enter a claim to anything seized under this Act until security is given, in a penal sum not exceeding two hundred and forty dollars, to answer and pay the costs occasioned by such claim. 2. In default of such security, the things seized shall be declared forfeited, and shall be condemned. R. S., c. 94, s. 12. 24. No writ shall be sued out against any officer or other person authorized to seize under this Act for anything done under this Act, until one month after notice in writing containing a statement of the cause of action, the name and place of abode of the person who is to bring the action, and of his attorney or agent, has been delivered to such officer or person or left at his usual place of abode by the person intending to sue out such writ, his attorney or agent. 2. No evidence of any cause of action except such as is contained in such notice shall be admitted. R. S., c. 94, s. 13. 25. Every officer or person who has made a seizure under this Act may, within one month after notice of action received, tender amends to the person complaining, or to his attorney or agent, and may plead such tender. R. S., c. 94, s. 16. 26. Every such action shall be brought within three months after the cause thereof has arisen. R. S., c. 94, s. 14. 649 27. If, on any information or suit brought to trial under this Act on account of any seizure judgment is given for the claimant, and the court or judge certifies that there was probable cause for seizure, the claimant shall not be entitled to costs, and the person who made the seizure shall not be liable to any indictment or suit on account thereof. 2. If any suit is brought against any person on account of any seizure under this Act, and judgment is given against him, and the court or judge certifies that there was probable cause for the seizure, the plaintiff, besides the thing seized or its value, shall not recover more than four cents damages, and shall not recover any costs, nor, in case of prosecution, shall the defendant be fined more than twenty cents. R. S., c. 94, s. 15. 28. All actions for the recovery or enforcement of penalties or forfeitures imposed by this Act shall be commenced within three years after the offence committed. R. S., c. 94, s. 17. 29. No appeal shall be prosecuted from any decree, or sentence of any court, in respect of any penalty or forfeiture imposed by this Act, unless the inhibition is applied for and decreed within twelve months from the decree or sentence being pronounced. R. S., c. 94, s. 18. 30. In cases of seizure under this Act, the Governor in Council may direct a stay of proceedings, and, in cases of condemnation, may relieve from the penalty, in whole or in part, and on such terms as are deemed right. R. S., c. 94, s. 19. No. 94.-1906: Extract from Statute of Canada; Revised Statutes, 1906, Cap. 48." An Act respecting the customs. SHORT TITLE. 1. This Act may be cited as the Customs Act. R.S., c. 32, s. 1. INTERPRETATION. 2. In or for the purposes of this Act, or any other law relating to the Customs, unless the context otherwise requires,- (a) Minister means the Minister of Customs; (b) "port port" means a place where vessels or vehicles may discharge or load cargo; (c) "collector" means the collector of the Customs at the port or place intended, or any person lawfully deputed, appointed or authorized to do the duty of collector thereat; 66 (d) officer" means an officer of the Customs; (e) "vessel" includes any ship, vessel or boat of any kind whatsoever, whether propelled by steam or otherwise, and whether used as a sea-going vessel or on inland waters only, and also includes any vehicle as hereinafter defined; (f) (g) "vehicle" means any cart, car, wagon, carriage, barrow, sleigh a Act now questioned by the United States, see Appendix, pp. 4-5. (h) "conductor" means the person in charge or having the chief direction of any railway train; (i) owner," "importer," or exporter" includes any person lawfully acting on behalf of the owner, importer or exporter; (j) "goods means goods, wares and merchandise, or movable effects of any kind, including carriages, horses, cattle and other animals; (k) "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; (2) "Customs warehouse" includes sufferance warehouse, bonding warehouse and examining warehouse; 66 (m) oath" includes declaration and affirmation; (n) "seized and forfeited," "liable to forfeiture," or "subject to forfeiture," or any other expression which might of itself imply that some act subsequent to the commission of the offence is necessary to work the forfeiture, shall not be construed as rendering any such subsequent act necessary, but the forfeiture shall accrue at the time and by the commission of the offence, in respect of which the penalty or forfeiture is imposed; 66 (0) value" in respect of any penalty or forfeiture imposed by this Act and based upon the value of any goods or articles, means the duty-paid value of such goods or articles at the time of the commission of the offence by which such penalty or forfeiture is incurred; 650 (p) "frontier port" means the first port at which the vehicle carrying the goods to be entered arrives by land in Canada after crossing the frontier, and the sea, lake or river port at which the vessel in which the goods are carried arrives direct from a port or place out of Canada; (2) "court" means the Exchequer Court of Canada, or any superior court; (r) "duty" or "duties" includes special duty and surtax; (8) all carrying by water which is not a carrying by sea or coastwise shall be deemed to be a carrying by inland navigation; (t) the necessary discharging of any goods for the purpose of lightening a 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. 2. All the expressions and provisions of this Act, or of any law relating to the Customs, 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 this Act or such law was made, according to its true intent, meaning and spirit. R. S., c. 32, ss. 2, 29, 111; 51 V., c. 14, s. 2; 58-59 V., c. 22, s. 3; 4 E. VII., c. 10, s. 1. DEPARTMENT OF CUSTOMS. 3. There shall be a department which shall be called the Department of Customs, over which the Minister of Customs for the time being appointed by the Governor General by Commission under the Great Seal, shall preside. R. S., c. 32, s. 3; 60-61 V., c. 18, s. 2. 4. There shall be a Commissioner of Customs, who shall be the deputy of the Minister, appointed by the Governor in Council, whọ shall hold office during pleasure, and shall have such powers and perform such duties as are assigned to him by the Governor in Council, or by the Minister. R. Š., c. 32, s. 4; 58-59 V., c. 22, s. 3. 5. There shall be an Assistant Commissioner of Customs appointed by the Governor in Council, who shall hold office during pleasure, and shall have such powers and perform such duties as are assigned to him by the Governor in Council, or by the Minister. 3 E. VII., c. 14, s. 3. 6. The Minister may, from time to time, authorize the employment of such temporary or acting officers of Customs in the second or outside divisions of the Department of Customs as are required to carry on the work of the Department. 2. No such officer so employed shall receive a higher salary than he would be allowed if appointed permanently to the same rank and class; nor shall any such salary be paid until voted by Parliament. 3 E. VII., c. 14, s. 4. 7. The Department of Customs shall have the control and management of the collection of the duties of Customs, and of matters incident thereto, and of the officers and persons employed in that service. R. S., c. 32, s. 5. BOARD OF CUSTOMS. 8. There shall be a Board of Customs, which shall consist of the Commissioner of Customs, or any officer for the time being acting as such, who shall be the chairman of the Board, and such other duly qualified officers of Customs as the Governor in Council from time to time appoints. 2. The Board of Customs shall have such powers and perform such duties as are assigned to it by any Act of the Parliament of Canada or by the Governor in Council. 3. Three members of the Board, of which one member shall be either the Commissioner of Customs, or the officer for the time being acting as Commissioner of Customs, shall form a quorum, and be competent to transact the business of the Board at any meeting thereof, whether regular or special, called by the chairman. 3 E. VII., c. 14, s. 3. APPRAISERS. 9. The Governor in Council may appoint appraisers to be called Dominion Customs appraisers and assistant Dominion Customs appraisers, with jurisdiction at all ports and places in Canada; and may also appoint Customs appraisers and assistant Customs appraisers with jurisdiction at such ports and places in Canada as are designated in the order in council in that behalf. 51 V., c. 14, s. 12. 10. Every such appraiser and assistant appraiser shall, before acting as such, take and subscribe the following oath of office before any collector, or other person duly authorized to administer such oath: I, A. B., having been appointed an appraiser of goods, wares and merchandise, and to act as such at the port of (or as the case may be), do solemnly swear (or affirm) that I will faithfully Appraiser for (as the case may be). 651 51 V., c. 14, s. 12. 11. If no appraiser is appointed in any port of entry, the collector there shall act as appraiser, but without taking any special oath of office as such. 2. The Minister 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, and such appraiser shall accordingly do so without taking any new oath of office. 3. Every appraiser shall be deemed an officer of the Customs. R. S., c. 32, s. 57. APPLICATION OF CONSOLIDATED REVENUE AND AUDIT ACT. 12. The duties imposed by any Act relating to the Customs shall be held to be duties within the meaning of the Consolidated Revenue and Audit Act, and shall, with all the matters and things thereunto relating, be subject to the provisions of the said Act, and to the regulations and orders of the Governor in Council, made under the authority thereof, in so far as the same are not inconsistent with this Act. 2. All moneys arising from such duties, or from any penalties by this Act imposed, and belonging to His Majesty, shall be paid over by the officer receiving the same to the Minister of Finance, and shall form part of the Consolidated Revenue Fund of Canada. R. S., c. 32, s. 6. REPORT AND ENTRY INWARDS. 13. No goods shall be unladen from any vessel arriving at any port or place in Canada, from any place out of Canada, or from any vessel having dutiable goods on board brought coastwise, nor shall bulk be broken within three leagues of the coast, until due entry has been made of such goods, and warrant granted for the unlading of the same. 2. No goods shall be so unladen, unless for the purpose of lightening the vessel in crossing over or getting free from a shoal, rock, bar or sand bank, except between sunrise and sunset, and on some day not being a Sunday or statutory holiday, and at some hour and place at which an officer of the Customs is appointed to attend the unlading of goods, or at some place for which a sufferance has been granted by the collector or other proper officer, for the unlading of such goods. 3. If after the arrival of the vessel within three leagues of the coast, any alteration is made in the stowage of the cargo so as to facilitate the unlawful unlading of any part thereof, or if any part |