3. Governor in Council may appoint port of entry.

4. Duties to be debts to Her Majesty. 5. Additional duty payable in case of under valuation of goods in bill of entry.

6. Governor in Council may, in case of difference, declare rates of duty.

7. Invoices of goods to be in currency of country of export.

8. Duties proportionate.

9. Allowances for tare and draft. 10. Duty on non-enumerated articles resembling enumerated.

11. Duty on non-enumerated articles resembling more than one enumerated.

12. Duty on articles made of more than one material.

13. Duty on articles enumerated under more than one name.

14. Duty on unenumerated spirits and strong waters.

15. Duty on derelect, flotsam, &c. 16. Sale for non-payment of duties within twelve months.

17. Samples may be taken.

18. Goods not to be unladen, nor bulk broken, except after due entry, &c. 19. Steamboats cargo may be discharged into a warehouse.

20. Goods imported to be brought only into port of entry.

21. Vessels may be boarded within three miles of anchorage.

22. Report to be made by mast of vessel arriving from sea or coastwise.

23. Production of register and bills of lading.

24. Penalty for breach of provisions of last section.

25. Goods not reported able to forfeiture.

26. Goods intended for another port or for export.

27. Goods not intended to be landed at first port.

28. Entries to be made within three days of arrival of goods.

29. Person entering goods to deliver invoice.

30. Goods not entered may be taken to warehouse and sold.

35.

Case in which sight entry may be made.

36. Entry not perfect without invoice unless ordered by Governor in Council.

37. Invoice to be attested on oath. 38. In case of goods having more than

45. Goods imported must have a clearance from port of export. 46. Spirits not to be imported in package of less than 30 gallons, except spirits in bottles, &c. 47. Abatement of duties on goods imported damaged.

48. Duties of collector in cases of claim for abatement or refund of duties on account of damage. 49. Evidence of and allowance for damage, &c.

50. Percentage of damage when ascertained to be deducted for duty. 51. Return of duties paid on goods lost before landed.

52. Allowance for damage to certain goods. Governor in Council may appoint appraiser, who shall take oath of office.

53.

Section.

57. Special provision as to the value of certain articles.

58. In determining dutiable value of goods, cost of inland transportation to port of shipment to be added.

59. Governor in Council to make regulations for ensuring fair valuation.

60. No refund of duty for alleged inferiority except in certain cases.

61. Valuation to include drawback in another country.

62. No deduction from value by reason of drawback.

63. As to deduction for value of pack

ages.

64. As to deduction for charges for packing, cording, &c.

65. Standards for sugars. 66. Appraisement may be reviewed.

734 67. Enquiry into true value of goods appraised in case of dissatisfaction.

68. Penalty for refusing to attend or

answer.

69. Penalties for perjury.

70. Importer, &c., dissatisfied, may appeal in certain cases.

71. Fees of appraisers.

72. Penalty for refusing to act as appraiser.

73. Governor in Council may constitute warehousing ports.

74. Goods may be entered for exporta

tion or warehoused for exportation without payment of duty. 75. Mode of warehousing. 76. Warehouse bond.

77. Penalty for unlawful removal from warehouse.

78. Provisions relating to warehoused goods.

79. Collector may permit samples to be taken.

80. Handling of goods for revenue purposes to be done at importer's

expense.

81. Penalty for unlawful removal of goods previous to examination. 82. Provisions as to landing of goods. 83. Goods entered to be warehoused shall be further entered for home use or exportation.

84. Transfer of warehoused goods. 85. Warehoused goods to be cleared within two years from date of warehousing, but may be rewarehoused.

86. Warehoused goods not cleared at end of two years may be sold. 87. Goods may be opened, &c., in warehouse by leave of collector.

88. Forfeiture of goods illegally removed.

Section.

89. No compensation for goods accidentally injured in warehouse. 90. Removal of warehoused goods from one port of entry to another, or from one warehouse to another.

91. Account of goods to be transmitted to port of destination from port of removal.

92. Entry for duty of goods removed. 93. Liability for freight of warehoused goods.

94. Remission of duties on wines and spirits for use on Her Majesty's ships.

95. Duty on dried fish to be paid before warehousing.

96. Entry of vessel outwards, &c. 97. Questions to be answered by master.

98. Penalty for leaving without clear

ance.

99. Dispensation as to coasting vessels.

100. Entries to be made of goods shipped before clearance granted. 101. Export entry. 102. Exportation of goods from warehouse, &c.

104.

103. Release of liability for double duty on goods exported. Governor in Council may require statistical information as to exports.

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

106. Entry outwards by agent. 107. Penalty for non-entry. 108. Report of vessel arriving coastwise.

109. Entry outward of vessels engaged in fishery and coasting trade. 110. Goods landed at Labrador subject to duties.

111. Entry of goods at Labrador. 112. Entry outwards of vessels at Labrador.

113. Where no office on shore, collector's office to be held to be on vessel.

114. Sale of goods seized at Labrador. 115. Governor in Council may authorize importation into Labrador of spirits.

116.

117.

Penalty for aiding landing, &c., of contraband at Labrador. Compelling attendance of witnesses in proceedings for penalty.

118. Vessels found hovering within one league may be boarded and examined and brought into port if she does not depart.

119. Production of manifest by master.

125. Packages of which contents are unknown.

126. Collector may cause packages to be opened.

127. Forfeiture of goods not mentioned in invoice or entry and found in packages.

128. Goods not corresponding with invoice to be forfeited. 129. As to packages delivered to importer before examination. 130. Return of packages delivered before examination and provision for avoiding delay.

131. Collector may require further proof of proper entry.

132. Permit certifying that

duties have been paid, to be granted on request of owner, &c.

133. Prohibited goods. 134. Owner, &c., of steamships to provide suitable place for examination of passenger's luggage. 135. Account to be rendered of spirituous or malt liquors made in this Colony, &c.

136. Entry of liquors, and excise duties thereon.

137. Power of revenue in connection with liquors subject to excise duty.

138. Forfeiture of liquors not reported

and entered.

139. If excise duty not paid, liquors may be sold.

140. Excisable liquors found elsewhere than in possession of maker, without duties paid, &c., to be forfeited, &c.

141. Receiver General

Section.

148. Powers and duty of such officers. 149. Power to search the person for smuggled goods, &c.

150. Postmaster General may detain post letter, &c., suspected to contain contraband and forward it to collector, &c. 151. Power to enter buildings, &c., in day time, &c.

152. Officers to board vessels and have free access to every part, &c. 153. Master or person in charge of vessel to provide board, &c., for Customs' officer.

154. Writ of assistance, &c. 155. Existing writs to remain in force. 156. Searching for smuggled goods. 157. Power to call for aid, &c. 158. No action to be brought while other proceding under this Act pending, &c.

159. Tender of amends, &c. 160. Time to be a bar, &c. 161. Limit of damages, if trial judge certifies for probable cause, &c. 162. Report inwards or outwards may be made by purser of steamer, but master may be called to answer questions.

163. Time of importation defined, &c. 164. Oath to include affirmation in certain cases.

165. Before whom attestations of papers for entries may be made. 166. Persons empowered to administer oaths, &c.

167. Bonds taken to be for the use and benefit of Her Majesty. 168. Forms of bonds and papers. 169. Certain certified documents to be prima facie evidence.

170. Persons transacting Customs' business for others to produce written authority, if required. 171. Atorney or agent may execute bonds for principal.

172. Partner may make bond, &c., to bind firm.

173. Certain goods exempt from duty liable to duty if sold after importation.

174.

may employ

175.

officers for attending manufactories or distilleries.

142. Officers to be sworn. 143. Compensation of officers. 144. Officer absenting himself, &c., shall be dismissed.

145. Receiver General may make regulations respecting attendance of officers, &c. 146. Regulations to be observed by manufacturers and distillers. 147. Certain officers to be deemed employed for the prevention of smuggling.

Goods exempt from duty to be described in the entry. Exemption from duty of goods unladen to repair damage.

176. No exemption if goods sold. 177. Articles which may be landed without warrant, if duly reported.

178. Stocks or perishable articles may be landed before report. 179. Surplus stores dutiable. 180. Burden of proof of due entry.

735

181. Time to be a bar to return of overpaid duties.

182. No refund after fourteen days.

185. Where things seized to be taken. 186. How smuggled goods stopped on suspicion of being stolen to be dealt with.

187. Seizure or detention to be reported to assistant collector. 188. Assistant collector may call upon owner or claimant for statement on oath.

189. Assistant collector may report his opinion to Receiver General. 190. Proceedings thereon. 191. Decision of Rec. General final. 192. Reference to the court. 193. Proceedings thereon.

194. Service of notice to produce. 195. Sales of forfeited goods. 196. Application of proceeds of sales of forfeited goods.

197. Production of books, &c., in case of seizure of goods.

198. Penalty for non-production. 199. Release of goods seized on deposit of value and costs.

200. Cattle or perishable articles may be sold as if condemned.

201. Procedure in case of claim of articles under $100 in value. 202. Penalty and forfeiture for smuggling, &c.

203. Penalty for not reporting. 204. Forfeiture of goods landed without due entry.

205. Penalty and forfeiture for breach of regulations.

206. Vessels used in conveying for

feitable goods to be forfeited.

207. Forfeiture of smuggled goods. 208. Persons in company having smug

gled goods guilty of a misde

231. Appeals.

232. Persons entitled to bring suit. 233. More offences than one may be charged.

234. Matters to be averred in declarations, &c.

235. Costs of prosecution, &c. 236. Nolle prosequi may be entered if no fraudulent intent.

237. If place where cause of prosecution arose is averred, onus is on party traversing.

238. If probable cause for seizure is certified, successful claimant not entitled to costs. 239. Onus of proof on owner in certain cases.

240. Disposition of goods seized, &c. 241. Proceedings for condemnation may be taken

242. From what period action, &c., to be deemed to commence.

243. Commencement of

proceedings

for condemnation; Claimant to file his claim in Court. 244. Security for costs. 245. Claim to be entered in name of

owner.

246. Penalty for breaches where no specific penalty imposed. 247. Time to be a bar to right of seizure.

248. Appeal from Courts of inferior jurisdiction.

249. Security dispensed with in case of appeal by Attorney General or Customs officer.

250. Goods seized may be delivered to owner, &c., pending appeal from judgment in his favor, if he gives security.