signee or importer of the said goods, or his attorney and agent duly appointed to transact business with the collector, pursuant to the provisions in that behalf of this Act, to the same effect as the oath, distinctly referring to the invoice presented with such bill of entry, and signed by such owner, importer or consignee, or by his attorney and agent appointed as aforesaid, either in presence of the agent making the entry or of a justice of the peace or notary public, who shall attest the signature. R. S., c. 32, s. 46.

37. Such declaration shall be kept by the collector, but may be dispensed with under the order of the Governor in Council, when it is deemed advisable, in the interests of commerce, to dispense therewith. R. S., c. 32, s. 47.

38. 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. R. S., c. 32, s. 172.

39. Vessels entering the Great Bras d'Or or Little Bras d'Or shall be reported and entered at such place as the Minister, from time to time, directs. R. S., c. 32, s. 173.

ENTRY OUTWARDS.

96. The master of every vessel bound outwards from any port in Canada to any port or place out of Canada, or on any voyage to any place within or without the limits of Canada, coastwise or by inland navigation, shall deliver to the collector or other proper officer a report outwards under his hand of the destination of such vessel, stating her name, country and tonnage, the port of registry, the name of the master, the country of the owners and the number of the crew. 2. The master shall also, before the vessel departs, bring and deliver to the collector or other proper officer, a content in writing under his hand, of the goods laden, and the names of the respective shippers and consignees of the goods, with the marks and numbers of the packages or parcels of the same, and shall make and subscribe a declaration to the truth of such content as far as any of such particulars can be known to him. 51 V., c. 14, s. 20.

97. Before any goods or ballast are taken on board such vessel, the master shall show that all goods therein imported, except such as were reported for exportation in the same vessel have been duly entered: Provided that it shall be lawful for the collector or other proper officer of Customs to issue a stiffening order that such goods. or ballast as are specified therein may be laden before the former cargo is discharged. 51 V., c. 14, s. 20.

98. The master of every vessel whether in ballast, or laden, shall, before departure, come before the collector or other proper officer, and answer all such questions concerning the vessel, and the cargo, if any, and the crew and the voyage, as are demanded of him by such officer, and, if required, shall make his answers or any of them part of the declaration made under his hand.

98. The master of every vessel whether in ballast, or laden, shall, thereupon make out and give to the master a certificate of the clearance of such vessel for her intended voyage with merchandise or a certificate of her clearance in ballast, as the case may be.

3. If there is merchandise on board, and the vessel is bound to any port in Canada, such clearance shall state whether any and which of the goods are the produce of Canada, and, if the goods are such as are liable to duties, whether the duties thereon have been paid; and in such case, the master shall hand the clearance to the collector at the next port in Canada at which he arrives, immediately on his arrival. R. S., c. 32, s. 98.

99. Before a clearance is granted to any vessel bound to a port or place out of Canada, the owners or shippers or consignors of the cargo on board such vessel shall deliver to the collector or other proper officer of Customs entries of such parts of the cargo as are shipped by them respectively, and shall verify the same by oath.

2. Such entries shall specify the kinds and quantities of the articles shipped by them respectively, and the value of the total quantity of each kind of article, and whether the said goods are of Canadian or of foreign production or manufacture.

3. Such oath shall state that such entry contains a full, just and true account of all articles laden on board of such vessel by such owners, shippers or consignors respectively; and that the values of such articles are truly stated according to their actual cost, or the value which they truly bear at the port and time of exportation.

4. In case the goods so shipped or any part thereof are or is liable by law to any export duty, the amount of such duty shall be stated in such entry; and no such entry shall be valid, and no clearance shall be granted to such vessel until such duty is paid to the collector or other proper officer of Customs. R. S., c. 32, s. 101.

100. All goods or merchandise exported by sea, by land or by inland navigation shall be reported and entered outwards at the nearest Custom-house, and a certified copy of the export entry shall be attached to and accompany the waybill of goods; or, if exported from any place where no Custom-house is established, they shall be reported either in like manner at such nearest Custom-house or at the port of exit from Canada, according to such regulations as are established by the Governor in Council from time to time. 51 V., c. 14, s. 22.

101. Upon the entry outwards of any goods to be exported from a Customs warehouse, either by sea or by land or by inland navigation, as the case may be, the person entering the same for such purpose shall, by and upon the making of such entry, whether so expressed in such entry or not, become bound, when the entry aforesaid is for exportation by sea, to the actual exportation of the said goods, and, when the entry aforesaid is for exportation by land or inland navigation, to the actual landing or delivering of the goods at the place for which they are entered outwards, or, in either case, to otherwise account for the said goods to the satisfaction of the collector or other proper officer, and to produce, within a period to be named in such entry, such proof or certificate that such goods have been exported,

landed or delivered or otherwise lawfully disposed of, as the 655 case may be, as shall be required by any regulation of the Governor in Council, or by the collector or other proper officer.

51 V., c. 14, s. 22.

102. If, within the period appointed in the entry for such exportation, there is produced to the collector or other proper officer the written certificate of some principal officer of Customs or of colonial

revenue at the place to which the goods were exported, or, if such place is in a foreign country, of any proper officer of Customs therein or of any British or foreign consul or vice-consul resident there, showing that the goods named in the said entry were actually landed and left at some place, naming it, out of Canada, as provided for in the said entry, or, if it is proved to the satisfaction of the collector or other proper officer that the said goods were, after leaving Canada, lost and destroyed, the person making such export entry shall be deemed to have satisfied the obligation thereby imposed upon him. 51 V., c. 14,

s. 22.

103. The Minister may define and limit the kind, quantity and class of goods which may be delivered out of warehouse as ship's stores, and also the kind, quantity and class of goods arriving in Canada as stores of vessels, which may be used free of duty on board such vessels in Canadian waters, or which may be treated as surplus stores of vessels, and any such goods, within the definition or limitation so established, may be delivered out of warehouse as ship's stores for any vessel of the registered tonnage of fifty tons or upwards, bound on a voyage to a port out of Canada, or engaged in trade between an Atlantic port and a Pacific port of Canada, or in trade on inland waters along the boundary between Canada and the United States, or for any vessel bound for and engaged in the deep sea fishing, upon proof being made by affidavit of the master or owner or his agent, to the satisfaction of the proper officer, that the stores are necessary and intended for the purposes aforesaid. 61 V., c. 36, s. 1.

104. The owners, shippers or consignors of any goods consigned to a port or place out of Canada, to be transported by railway or other land conveyance, shall enter the same for exportation at the Customhouse nearest to the place of landing; and such entry shall specify the kinds and quantities of the articles laden by them respectively, and the proper name and description of the railway over which such goods are to be transported, or of any other conveyance to be used for the same purpose; and they shall verify the entry by oath, and such oath shall be of the same form and tenor as that required from owners, shippers or consignors of goods to be transported by sea.

2. If any of such goods are liable by law to any export duty, such duty shall be clearly stated upon such entry, and no railway car or other vehicle upon which such goods are laden shall be permitted to leave the limits of the port at which such entry should have been made until such duty is paid to the collector or other proper officer. R. S., c. 32, s. 106.

105. No entry outwards and no shipping warrant or warrant for the taking of goods from warehouse for exportation shall be deemed valid, unless the particulars of the goods and packages correspond with the particulars in the entry inwards, nor unless the goods are properly described in the entry outwards by the character, denomination and circumstances under which they were originally charged with duty. R. S., c. 32, s. 109.

106. If the owner of any goods is resident more than ten miles from the office of the collector at the port of shipment, he may appoint an agent to make his entry outwards and clear and ship his goods, but the name of the agent and the residence of the owner shall be subjoined to the name in the entry and shipping warrant, and the agent shall make the declaration on the entry which is required of

the owner, and shall answer the questions that are put to him, and any trading corporation or company may appoint an agent for the like purpose. R. S., c. 32, s. 110.

REPORTS GENERAL.

107. The report, inwards or outwards, required by this Act, may, in the case of any steam vessels carrying a purser be made by such purser with the like effect in all respects, and subject to the like penalty on the purser, and on the vessel, and the like forfeiture of the goods in case of any untrue report, as if the report was made by the master; and the word "master," when elsewhere used in this Act in relation to such reports, shall, for the purpose of this section, be construed as including the purser of any steam vessel: Provided that nothing herein contained shall preclude the collector or other proper officer of Customs from calling upon the master of any steam vessel to answer all such questions concerning the vessel, passengers, cargo and crew, as might be lawfully demanded of him if the report had been made by him, or to exempt the master or the vessel 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 sees fit so to do. 51 V., c. 14, s. 32.

VERIFICATION OF ENTRIES.

108. No entry and no warrant for the landing of any goods, or for the taking of any goods out of any warehouse shall be deemed valid unless the particulars of the goods and packages in such entry or warrant correspond with the particulars of the goods and packages purporting to be the same in the report of the vessel or other report, where any is required, by which the importation or entry thereof is authorized, nor unless the goods have been properly described in such entry by the denominations and with the characters and circumstances, according to which such goods are charged with duty or may be imported.

2. Any goods taken or delivered out of any vessel, or out of any warehouse, or conveyed into Canada beyond the port or place of entry, by virtue of any entry or warrant not corresponding with the facts in all such respects, or not properly describing the goods, shall be deemed to be goods landed or taken without due entry thereof, and may be dealt with accordingly. R. S., c. 32, s. 119.

656 109. 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 the presence of two or more witnesses, and, if upon examination, the same are found to agree with the entries, they shall be repacked by the collector or proper officer at the public cost. R. S., c. 32, s. 119.

110. Any package of which the importer or his agent declares the contents to be unknown to him may be opened and examined by the collector or other proper officer in the presence of such importer or agent, and at the expense of the importer, who shall also bear the expense of repacking. R. S., c. 32, s. 120.

111. The collector shall cause at least one package in every invoice or entry and at least one package in ten, if there are more than ten in

any invoice or entry, and so many more as he or any appraiser deems it expedient to examine for the protection of the revenue, to be sent to the examining warehouse and there to be opened, examined and appraised, the packages so to be opened being designated by the collector. R. S., c. 32, s. 121.

112. All the packages mentioned in any one entry, although of such packages have been delivered to the importer, or some one on his behalf, shall be subject to the control of the Customs authorities of the port at which they are entered, until such of the packages as have been sent to the examining warehouse for examination have been. duly opened and the contents examined and approved.

2. The packages so delivered shall not be opened or unpacked before the goods contained in the package or packages sent to the examining warehouse have been examined and passed as aforesaid: Provided that this prohibition shall not extend beyond a period of three days after the goods designated for examination have been actually delivered at the examining warehouse. 51 V., c. 14, s. 24.

113. Any package delivered without examination, or the goods, if lawfully unpacked, shall, if required by the collector of the port at which they are entered, be returned to the Customs or examining warehouse within ten days of delivery; and the collector shall use due diligence in causing a proper examination thereof to be made, and may, if he sees no objection, permit the remaining packages to be opened and unpacked as soon as the contents of those sent to the Customs or examining warehouse have been examined and approved. 51 V., c. 14, s. 24.

114. The collector may require from the importer or from his agent, of any goods charged with duty, or exempt from duty or conditionally exempt therefrom, before admitting the said goods to entry, such further proof as he deems necessary, by oath or declaration, production of 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. R. S., c. 32, s. 127.

115. The collector shall require that the true invoice from the exporter to the owner of the goods be delivered for duty purposes with the bill of entry at the Custom-house, when such goods have been sold by the exporter thereof prior to their arrival in Canada, although the goods arrive in Canada consigned to a person other than their owner. 3 E. VII., c. 14, s. 16.

IMPORTATION, EXPORTATION, ARRIVAL AND DEPARTURE OF VESSELS.

116. For the purpose of the levying of any duty, or for any other purpose of this Act or any other law relating to the Customs, (a) the importation of any goods, if made by sea, coastwise or by inland navigation, in any decked vessel, shall be deemed to have been completed from the time the vessel in which such goods were imported came within the limits of the port at which they ought to be reported, and, if made by land or by inland navigation in any undecked vessel then from the time such goods were brought within the limits of Canada;

(b) the exportation of any goods from Canada shall be deemed to have been commenced from the time of the legal shipment of such goods for exportation after due entry outwards in 92909°-S. Doc. 870, 61-3, vol 5—18