An Act respecting the Customs
|←c. 5||31 Victoria, c. 6
An Act respecting the Customs.
Source: Early Canada Online
- DUTIES AND EXEMPTIONS FROM DUTY.
- 2. To what duties this Act applies.
- 3. As to unenumerated articles bearing a similitude to enumerated ones, &c.
- 4. Recital.
- 5. Currency.
- 6. Duties to be within the purview of Cap. 5, of this session.
- ENTRY OF GOODS INWARDS—PLACE OF ENTRY.
- 7. Goods not to be unladen except after due entry.
- 8. Governor in Council to appoint places of entry, and alter the same.
- 9. At what places only goods may be imported.
- ENTRY INWARDS—REPORT.
- 10. Report to be made by the master of a Vessel arriving from sea, or coastwise.
- 2. Production of bills of lading :—answering questions, &c.
- 3. Goods, not reported, to be forfeited.
- 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.
- 12. Report to be made on importation by land or inland navigation.
- 10. Report to be made by the master of a Vessel arriving from sea, or coastwise.
- ENTRY—GENERAL FORM OF.
- 13. Within what time entries shall be made by sea, or from any place out of the Province.
- 2. Bills of entry inwards or outwards.
- 3. Duties to be paid down, unless the goods are warehoused.
- 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.
- 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.
- 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.
- 13. Within what time entries shall be made by sea, or from any place out of the Province.
- ENTRY INWARDS—GOODS DAMAGED, &C.,—FREE GOODS—TARE.
- 21. Abatement of ad valorem duties on goods imported by water and damaged.
- 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.
- 26. Crown goods and others, exempted from duty, to be liable to duty if sold ;
- 27. Allowance for tare, &c., to be fixed by Governor in Council.
- 28. Collector, &c., may take samples.
- ENTRY INWARDS—VALUATION FOR DUTY.
- 29. Recital.
- 30. Mode of calculating value for ad valorem duties.
- 31. What shall be deemed the fair market value for duty ad valorem.
- 32. Standards for qualities of sugar.
- 33. Entry inwards by Bill of Sight—how and in what cases made.
- 34. Invoice to be attested on oath by the owner of the goods.
- 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.
- 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.
- 39. Before whom thee attestation of invoice or bills of entry may be made.
- 40. No person making or authorizing a false invoice of any goods, shall recover any part of the price thereof.
- 41. Collector to retain and file invoices.
- 42. Power of appraiser or collector to examine the parties on oaths &c.
- 43. Importer dissatisfied with appraisement may appeal in certain cases.
- 44. Additional duty in cases of under-valuation.
- 45. Duties fixed by Collector to be final unless appealed from within a certain time to Minister of Customs.
- 46. Proviso.
- ENTRY INWARDS—POWERS OF COLLECTOR FOR ENSURING FAIR VALUATION.
- 47. Value of prize goods how ascertained for duty.
- 48. Collector may take goods on paying the value assigned in the bill of entry, adding ten per cent and charges.
- 49. Collector to cause a certain number of packages in every entry to be opened, &c.
- 50. Provision as to packages delivered to importer before examintion.
- ENTRY INWARD—GENERAL PROVISIONS.
- WAREHOUSING GOODS.
- 54. What shall be Warehousing Ports.
- 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 ;
- 3. Goods to be finally cleared within two years.
- 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.
- 59. Sugar may be refined in bond.
- 60. Property in bond, how to be transferable.
- 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.
- 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.
- 2. Content to be delivered.
- 3. Questions to be answered.
- 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.
- 69. Entry of vessel outwards.
- STEAMERS—ENTRY INWARDS AND OUTWARDS.
- BILLS OF HEALTH.
- SMUGGLING—AND OFFENCES CONNECTED THEREWITH.
- 75. Penalty on persons smuggling goods, using false invoices, &c.
- 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.
- 79. Penalty for hiring persons to assist in smuggling, &c.
- 80. Penalty on persons committing certain offences with regard to warehoused goods.
- 81. Spirits not to be imported except in certain vessels and packages.
- 82. Vessels, &c., used in conveying forfeited goods to be forfeited.
- 83. Vessels found hovering may be boarded and examined.
- 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.
- 88. Penalty for counterfeiting or using counterfeited papers, &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.
- 91. Power to enter building, &c., in the day time.
- 92. Writs of assistance how obtainable, and the powers of those acting under them.
- 93. Power to search the person, for smuggled goods.
- 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.
- 96. Punishment of persons taking away goods, &c., seized.
- 97. Punishment of persons obstructing, assaulting or resisting officers, &c.
- 98. Penalty on officers of the Customs, &c., conniving at any evasion of the Revenue Laws ;
- PROCEDURE FOR ENFORCING PENALTIES.
- 99. In what Courts penalties and forfeitures shall be recoverable.
- 100. In whose name prosecutions may be brought.
- 101. How penalties and forfeitures shall be recoverable in the Province of Quebec.
- 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.
- 104. Defendant appearing may be required to give security for the penalty and costs, or imprisoned until he does so.
- 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.
- 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.
- 111. Cattle and perishable articles seized may be sold as if condemned.
- 112. Sales to be by public auction.
- 113. Appropriation of penalty and forfeitures.
- 114. Limitation of tine for bringing suits for penalties, &c.
- 115. Appeals from convictions before Justices of the Peace.
- 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.
- 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.
- 120. Officer may tender amends and plead such tender in bar.
- 121. Action to be brought within a certain time and at a certain place.
- 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.
- 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 ;
- 13. Recital of case.
- 14. Other purposes.
- 124. Governor in Council may prohibit the exportation, &c., of certain goods.
- 125. Regulations by Governor in Council may require oath, &c.
- 126. Penalties and forfeiture, for contravention of such regulations.
- 127. Mode of publication of regulations.
- 128. Certain copies of Orders in Council to be evidence.
- 123. Governor in Council may make regulations ;
- MISCELLANEOUS PROVISIONS.
- 129. Affirmation to be made instead of an oath in certain cases, &c.
- 130. Time of importation, &c., defined.
- 131. Duties overpaid not returnable after three years, though wrongly paid.
- 132. By whom bonds shall be taken to Her Majesty's use.
- 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.
- 136. Such agent may execute any bond or agreement, thereby binding his principal.
- 137. Any partner may execute any bond, &c., without mentioning the names of the other members, &c.
- 138. Acts &c., repealed. Con. Stat. Can. c. 17.
- THINGS DONE UNDER REPEALED ACTS.
- 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.
- Appointment of an Attorney or Agent.
- Oath of the Master of a Vessel Reported Inwards.
31 Victoria, c. 6 (Canada)
[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.
Duties and Exemptions from Duty.
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.
3. On each and every non-enumerated article which bears a similitude either in material, quality or the use to which it may be applied, to any enumerated article chargeable with duty, the same rate of duty shall be payable which is charged on the enumerated article which it most resembles in any of the particulars before mentioned ;—If any non-enumerated article equally resembles two or more enumerated articles on which different rates of duty are chargeable, the duty on such nonenumerated article shall be the same as that on the enumerated article which it resembles, paying the highest duty;—On all articles manufactured from two or more materials, the duty shall be that charged on the article (if there be a difference of duty) which is charged with the highest duty ;— 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.
4. And inasmuch as doubts may arise as to whether any or what duty is payable on particular goods, more especially when such goods are of a new or unusual kind, or compounded of various kinds of materials, or imported in an unusual manner or under unusual circumstances : Therefore, for removing such doubts and avoiding litigation—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.
5. All duties, penalties or forfeitures imposed by any Act relating to the Customs, shall be payable in money being a legal tender, at such rate as that four dollars and eighty-six cents and two thirds of a cent of such money, shall be of equal value with the British sovereign or pound sterling ;And all such duties shall be paid and received according to the Weights and Measures 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 ;
6. The duties imposed by any such Act shall be held to be duties within the meaning of the Act of the present session of the Parliament of Canada, intituled : Act respecting the Collection and Management of the Revenue, the Auditing of Public Accounts and the liability of Public Accountants, and of any Act of the said Parliament amending the same, and shall, with all matters and things thereunto relating, be subject to the provisions of the said Act or Acts, and to the regulations and orders of the Governor in Council, made or to be made under the authority thereof, in so far as the same are not inconsistent with this Act ; 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.
Entry of Goods Inwards—Place of Entry.
7. No goods shall be unladen from any vessel arriving at any port or place in Canada, from any place out of Canada, nor from any vessel having dutiable goods on board brought coastwise, nor shall bulk be broken within three leagues of the coast, until due entry has been made of such goods, and warrant granted for the unlading of the same ;—and no goods shall be so unladen, (unless for the purpose of lightening the ship or vessel in crossing over a shoal, or bar, or sand-bank,) except between sunrise and sunset and on some day not being a Sunday or Statutory holiday, and at some hour and place at which an officer of the Customs is appointed to attend the unlading of goods, or at some place for which a sufferance has been granted by the Collector or other proper officer, for the unlading of such goods ; and if after the arrival of the vessel within three leagues of the coast any alteration be made in the stowage of the cargo so as to facilitate the unlawful unlading of any part thereof ; or if any part thereof be fraudulently staved, destroyed or thrown overboard, or any package be opened, it shall be deemed a breaking of bulk ;— And all goods unladen contrary to this Act, shall be 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 :
(2) And if any goods are imported into Canada at any other place, or being brought into such port or place of entry by land or inland navigation, are carried past such Custom House, or removed from the place appointed for the examination of such goods by the Collector or other officer of the Customs at such port or place, before the same have been examined by the proper officer, and all duties thereon paid and a permit given accordingly, or if any vessel with dutiable goods on board, enters any place other than a Port of Entry, (unless from stress of weather or other unavoidable cause,) such goods (except those of an innocent owner) shall be forfeited,together with the vessel in which the same were imported,—if such vessel is of less value than eight hundred dollars,— 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.
10. The master of every vessel arriving from sea or coastwise in any port in Canada, whether laden or in ballast, shall come directly, and before bulk is broken, to the Custom House for the port or place of entry where he arrives, and there make a report in writing to the Collector or other proper officer, of the arrival and voyage of such vessel,stating her name, country, and tonnage, and if British, the port of registry, the name and country of the master, the country of the owners,—the number and names of his passengers, if any,—the number of the crew, and how many are of the country of such vessel, and whether she is laden or in ballast, and if laden, the marks and numbers of every package and parcel of goods on board, and where the same was laden, and the particulars of any goods stowed loose, and where and to whom consigned, and where any and what goods, if any, have been laden or unladen, or bulk has been broken, during the voyage, what part of the cargo 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 :
(2) And the Master shall at the same time, if required by the Officer of Customs, produce to him the bills of lading of the cargo, or true copies thereof, and shall, if so required, make and subscribe a declaration referring to his Report and declaring that all the statements made in the Report are true, and shall further answer all such questions concerning the vessel and cargo, and the crew, and the voyage, as shall be demanded of him by such officer and shall if required make the substance of any such answer part of this report ;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 ;
(3) And any goods not reported shall be forfeited, unless it appears that there was no fraudulent intention, in which case the Master shall be allowed to amend his report ;—but the necessary discharging of any goods for the purpose of lightening the vessel in order to pass any shoal, or otherwise for the safety of such vessel, shall not be deemed an unlawful landing or breaking of bulk, 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.
11. The Governor in Council may, by regulation, declare any trade or voyage on the seas, rivers, lakes or waters, within or adjacent to Canada, whether to or from any place within or without Canada, to be a coasting trade or a coasting voyage within the meaning of this Act, whether such seas, rivers, lakes or waters, are or are not, geographically or for the purposes of other Acts or laws, inland waters ;—And all carrying by water which is not a carrying by sea, or coastwise, shall be deemed to be a carrying by inland navigation ;— And the Governor in Council may from time to time, with regard to any such coasting trade, dispense with such of the requirements of 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.
12. The master or person in charge of any vessel or carriage arriving by land or inland navigation, in any port or place of entry in Canada, from any place beyond the limits of Canada and having any goods therein, (whether any duty be payable on such goods or not) or if the carriage or its tackle or the horses or cattle drawing the same or any of them is or are liable to duty, and any person whosoever so arriving and having with him or in his charge or custody any goods, shall come directly, and before any such goods are unladen or put out of his custody, to the Custom House for such port or place of entry, and make a report in writing (in such form as may be appointed. for that purpose by competent authority) to the Collector or other proper officer, of the arrival of such vessel, carriage, or goods,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.
Entry—General Form of.
13. Every importer of any goods by sea or from any place out of Canada shall, within three days after the arrival of the importing vessel, make due entry inwards of such goods, and land the same ;—And every importer of any goods imported by inland navigation in a decked vessel of one hundred tons burthen or more shall, within twenty-four hours of the arrival of the importing vessel, make due entry inwards of such goods, and land the same :— And every importer of any goods imported by inland navigation in any undecked vessel or in any vessel 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 :
(2) The person entering any goods, whether inwards or outwards, shall deliver to the Collector or other proper officer, a Bill of the entry thereof, in such form as shall be appointed by competent authority, fairly written or printed, or partly written and partly printed,and in duplicate, containing the name of the importer 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
(3) Unless the goods are to be warehoused in the manner by this Act provided, such person shall at the same time pay down all duties due upon all goods entered inwards ;and the Collector or other proper officer shall, immediately thereupon, grant his warrant for the unlading or lading of such goods, 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 :
(5) But if any goods are brought in any decked vessel, from any place out of Canada to any port of entry therein, and not landed, but it is intended to convey such goods to some other port in Canada in the same vessel, there to be landed, then the duty shall not be paid nor the entry completed at the first port,but at the port where the goods are to be landed and to which they shall be conveyed accordingly, under such regulations and with such security or 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.
16. No entry nor any warrant for the landing of any goods or for the taking of any goods out of any warehouse (as hereinafter provided,) shall be deemed valid, unless the particulars of the goods and packages in such entry or warrant correspond with the particulars of the goods and packages purporting to be the same in the report of the vessel, or other report, (where any is required,) by which the importation or entry thereof is authorized,—nor unless the goods have been properly described in such entry by the denominations, and with the characters and circumstances according to which such goods are charged with duty, or may be imported ;—And any goods taken or delivered out of any vessel, or out of any warehouse, or conveyed into Canada beyond the port or place of entry, by virtue of any entry or warrant not corresponding with the facts in all such respects, or not properly describing the goods, shall be deemed to be goods landed or taken without due entry thereof, and shall be forfeited ;— And the Collector or proper officer, after the entry of any goods, may, on suspicion of fraud, open and examine any package of such goods, in presence of two or more credible witnesses, and if upon examination the same are found to agree with the entries, they shall be repacked by such Collector or proper officer, at the public cost, but otherwise they shall be 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.
Entry Inwards—Goods Damaged, &c.,—Free Goods—Tare.
21. If any goods imported by water on which ad valorem duties are payable, receive any damage by water or otherwise during the course of the voyage, after such goods have been laden or shipped; and before the same are unshipped or discharged from the vessel in which they are imported into Canada, or from any vessel or craft into which the said goods have been transhipped for the purpose of being conveyed to the port of destination, so that the owner thereof is prejudiced in the sale of such goods,—then if the claim for abatement be made in due form at the first examination of the goods after landing and while they are in the custody of the Crown, the Collector or proper officer of the Customs at the place where the same are landed, being satisfied of the necessary facts, may offer to make such abatement of the duties otherwise payable on such goods as he may think reasonable and just,—but if the owner or consignee of the goods be not satisfied with the abatement so offered, then the Collector may choose three disinterested merchants, experienced in the value of such goods, who, or any two of them, upon viewing the same, shall certify what damage such goods have received, or how much the same are lessened in their true value by such damage, in relation to the duties imposed on them, and thereupon such officer shall make or repay a proportionate allowance to the importer, by way of abatement of the duties due or payable, or which have been actually paid upon the same ; 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.
25. Goods derelict, flotsam, jetsam, or wreck, or landed or saved from any vessel wrecked, stranded, or lost, brought or coming into Canada, shall be subject to the same duties as goods of the like kind imported are subject to ; and if of such sort as are entitled to allowance for damage, such allowance shall be made under the direction of the Minister of Customs, if any person has in his possession in port or on land any such goods, the same being dutiable, and does not give notice thereof to the nearest officer of customs without unnecessary delay, or does not on demand pay the duties thereon or deliver the same to the proper officer, he shall forfeit two hundred dollars and the goods be forfeited ; and, if any person removes or alters in quantity or quality, any such goods, or unnecessarily opens or alters any package thereof, or abets any such act before the goods are deposited in a warehouse under the custody of the customs' officers, he shall forfeit two hundred dollars ; and if the duties on such goods are not paid within eighteen months from the time when the same were so deposited, the same may be sold in like manner and for the same purposes as goods imported may in such default be sold ;If they are sold for more than enough to pay the duty 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.
26. All goods exempt from duty as being imported or taken out of warehouse for the use of Her Majesty's Troops, or for any purpose for which such goods may be imported free of duty, shall, in case of the sale thereof after importation, become liable to and be charged with the duties payable on like goods on their importation for other purposes ;And if such duties be not paid, such goods shall be forfeited and may be seized and dealt with accordingly.
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.
Entry Inwards‐Valuation for Duty.
29. And inasmuch as it is expedient to make such provisions for the valuation of goods subject to ad valorem duties as may protect the revenue and the fair trader against fraud by the undervaluation of any such goods—Therefore, the Governor may from time to time, and when he deems it expedient, appoint fit and proper persons to be Appraisers of goods, and to act as such respectively, at such Ports of entry and places as may be designated for that purpose ;— 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 :
I, A. B., having been appointed an Appraiser of goods, wares and merchandise, and to act as such at the Port of ________ (or, as the case may be), do solemnly swear (or affirm) that I will faithfully perform the duties of the said office, without partiality, fear, favor or affection, and that I will appraise the value of all goods, submitted to my appraisement, according to the true intent and meaning of the laws imposing duties of Customs in this Dominion; and that I will use my best endeavours to prevent all fraud, subterfuge or evasion of the said laws, and more especially to detect, expose and frustrate all attempts to undervalue any goods, wares or merchandize on which any duty is chargeable. So help me God.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.
Appraiser for (as the case may be)
Appraiser for (as the case may be)
Sworn before me, this ____ day of 18__.
J. P. for (as the case may be).
J. P. for (as the case may be).
30. In all cases where any duty is imposed on any goods imported into Canada ad valorem, or according to the value of such goods, such value shall be understood to be the fair market value thereof in the principal markets of the country whence the same were exported directly to Canada ;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.
31. The fair market value for duty, of goods imported into Canada, shall be, the fair market value of such goods in the usual and ordinary commercial acceptation of the term at the usual and ordinary credit, and not the cash value of such goods,except in cases in which the article imported is by universal usage considered and known to be a cash article, and so 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.
32. The Standards by which the colour and grades of sugars are to be regulated, and the class to which sugars shall be held to belong, with reference to duty chargeable hereon, shall be selected and furnished from time to time to the collectors of such Ports of entry as may be necessary, by the Minister of Customs, in such manner as he may deem expedient ; and the decision of the appraiser, or of the Collector of a Port where there is no appraiser, as to the class to which any imported sugar belongs and the duties to which it is subject, shall be final and conclusive, and the duties shall be paid accordingly ;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.
33. If the importer of any goods whereon a duty ad valorem is imposed, or the person authorized to make the declararation required with regard to such goods, makes and subscribes a declaration before the Collector or other proper officer, that he cannot, for want of full information, make perfect entry thereof, and takes the oath or affirmation in such cases provided in the Schedule to this Act,—then the Collector or officer May cause such goods to be landed on a Bill of Sight for the packages and parcels thereof, by the best description that can be given, and to be seen and examined by such person and at his expense, in the presence of the Collector or principal officer, or of such other officer of the Customs as shall be appointed by the said Collector or other proper officer,and to be delivered to such person on his depositing in the hands of the Collector or officer, a sum of money fully sufficient in the judgment of the Collector or officer to pay the duties thereon ;— And if the importer does not complete a perfect entry within the time appointed by the Collector, the money so deposited shall be taken and held to be the duty accruing on such goods, and shall be dealt with and accounted for accordingly ;
(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.
34. With the Bill of Entry of any goods, there shall be produced and delivered to and left with the Collector, an Invoice of the goods, attested by the oath of the owner, and if the owner be not the person entering such goods, then verified also by the oath of the importer or consignee, or (subject to the provision hereinafter made) other person who may lawfully make such Entry and verify such Invoice,in the form or to the effect of the oath or oaths provided for the case in the Schedule hereunto annexed, which oath or oaths shall be written or printed, or partly written and partly printed on such Invoice, or on the Bill of Entry, (as the case may be), or shall be annexed thereto, and shall in either case distinctly refer to such Invoice so that there can be no doubt as to its being the Invoice to which such oath is intended to apply, and shall be subscribed by the party making it and certified by the signature of the person before whom it is made ;— And the Bill of Entry shall also contain a statement of the quantity and value for duty of the goods therein mentioned, and shall be signed by the person making the entry, and shall be verified in the form or to the effect of the oath provided 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.
36. The Invoice of any goods produced and delivered to the Collector with the Bill of Entry thereof, under the next preceding section but one, must if required by the Collector, be attested by the oath of the owner or one of the owners of such goods, and must be verified also by the oath of the Importer or Consignee or other person who may under this Act lawfully make entry of such goods and verify such Invoice, if the owner or one of the owners is not the person entering such goods,—and must also if required by the Collector be attested by the oath of the non-resident owner being the manufacturer or producer of such goods, in the case mentioned in the next preceding section, although one of the owners be the person entering the goods and verifying the Invoice on oath.
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.
38. In any such Bill of Entry as aforesaid, the person making the same, may add such sum to the value stated in the Invoice, as will be sufficient to make the value for duty such as it ought to be, and such value shall then, for the purposes of this Act, stand instead of the value as it would appear by the Invoice ;—And no evidence of the value of any goods imported into Canada, or taken out of warehouse for consumption therein, at the place whence and the time when they are to be deemed to have been exported to Canada, contradictory to or at variance with the value stated in the Invoice produced to the Collector, with the additions (if any) made to such value by the Bill of Entry, shall be received in any Court in Canada, 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 ;
(3) No person other than the owner, consignee or importer of the goods of which entry is to be made, shall be allowed to take any oath under the said foregoing sections, unless there he attached to the Bill of Entry therein referred to, a declaration by the owner, consignee or importer of the said goods, (or his legal representative under section one hundred and thirty-six of this Act,) to the same effect as the oath or affirmation, (adapting the form and words to the case,) distinctly referring to the Invoice presented with such Bill of Entry, and signed by such owner, importer or consignee, (or Ills legal representative,) either in presence of the agent making the entry, who shall attest the signature, or of some Justice of the Peace or Notary Public, who shall attest the same ; And such declaration shall be kept by the Collector ; And for any wilfully false statement in such declaration, the person making the same shall incur the same penalty as if it were made in the oath or affirmation ;— 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.
40. If any person makes, or sends, or brings into Canada, or causes or authorizes the making, sending, or bringing into Canada, of any Invoice or paper, used or intended to be used as an Invoice for Customs purposes, wherein any goods are entered or charged at a less price or value than that actually charged or intended to be charged for them, no price or sum of money shall be recoverable by such person, his assigns or representatives, for the price or on account of the purchase of such goods or any part of them, or on any bill of exchange, note or other security, unless in the hands of an innocent holder for value without notice, made, given or executed for the price of or on account of the purchase of such goods or any part of such price ; and the production or proof of the existence of any other Invoice, account, document, or paper made or sent by the same person, or by his authority, wherein the same goods or any of them are charged or entered at or mentioned as bearing a greater price than that set upon them in any such Invoice as first above mentioned,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.
41. The Collectors of Customs, at all the ports in Canada, shall retain and put on file, after duly stamping the same, all Invoices of goods imported at such ports respectively, of which Invoices they shall give certified copies or extracts whenever called upon so to do by the importers,and such copies or extracts so duly certified by the Collector or other proper officer and bearing the Stamp of the Custom House at which they are filed, shall be considered and received as authentic; and the Collector shall be entitled to demand for each certificate a fee of 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 ;
(3) And if any person wilfully swears falsely in any such examination, and he is the owner, importer or consignee of the goods in question, the shall be forfeited ;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.
43. If the importer, owner, consignee or agents having complied with the requirements of this Act, is dissatisfied with the appraisement made as aforesaid of any such body,—he may forthwith give notice in writing to the Collector of such dissatisfaction,on the receipt of which notice the Collector shall select two discreet and experienced merchants, familiar with the character and value of the goods in question, to examine and appraise the same, agreeably to the foregoing provisions, and if they disagree; the Collector shall decide between them ; 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.
44. If in any case the actual value for duty of any goods as finally determined by the appraiser or collector acting as such, or under the next preceding section, in the case therein mentioned, exceeds by twenty per centum or more the value for duty as it would appear by the Invoice and Bill of Entry thereof, then in addition to the duty otherwise payable on such goods, when properly valued, there shall be levied and collected upon the same a further duty equal to one half the duty so otherwise payable ;—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.
45. On the entry of any goods, the decision of the Collector of of Customs at the port of entry, as to the rate and amount of duties to be paid on such goods, shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee or agent of the goods, do within ten days after the ascertainment and liquidation of the duties by the proper officers of customs, and whether the goods are entered in bond or for consumption, give notice in writing to the collector on each entry, if dissatisfied with his decision, setting forth therein distinct and specifically the grounds of his objection thereto, and do within thirty days after the date of such ascertainment and liquidation appeal therefrom to the Minister of Customs, whose decision on such appeal, or in his absence the decision of any other member of the Executive Council who may be appointed by the Governor in Council for that purpose, shall be final and conclusive, and such goods shall be liable to duty accordingly, unless suit be bought within sixty days after the decision on sue appeal, for any duties which shall have been paid before the date of such decision, on such goods, or within sixty days after the payment of duties paid after such decision ;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.
Entry Inwards—Powers of Collector for Ensuring Fair Valuation
47. The Collector may always, when the value of the goods is in dispute, and when he deems it advisable in order to protect the revenue and the fair trader from fraud by under-valuation, when the same is practicable, and subject always to such Regulations as may be made by the Governor in Council,—take the amount of the duty chargeable on any article on which an ad valorem duty is payable (after deducting one eleventh of the duty) in the article itself, taking any specific duty at the rate at which the article is valued for duty by the owner, importer, agent or consignee, that is to say :— if the duty after such deduction is ten per cent ad valorem, he may take one tenth of such goods, and if there be any specific duty thereon, be may also take such quantity of the said goods as at the value last aforesaid will be equivalent to the amount of such specific duty after deducting one eleventh as aforesaid ;— And out of any number of packages or quantities in the same Invoice or Bill of Entry, the Collector may take his choice at the rates therein assigned to such articles respectively ;— 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.
48. The Collector may always, when he deems it expedient for the protection of the Revenue, and the fair trader, and subject always to any regulations to made the Governor in Council in that behalf,—detain and cause to be properly secured, and may at any time within fifteen days declare his option to take, and may take for the Crown, any whole package or packages, or separate and distinct parcel or parcels, or the whole of the goods mentioned in any Bill of Entry, and may pay, when thereunto requested, to the owner or person entering the same, and out of any public moneys in the hands of such Collector, the sum at which such goods, packages or parcels, are respectively valued for duty in the Bill of Entry, and ten per cent thereon, and also the fair freight and charges thereon to the Port of Entry, and may take a receipt for such sum and addition when paid ;—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.
49. The Collector shall cause at least one package in every Invoice, and at least one package in ten if there are more than ten in any Invoice, 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 warehouse and there to be opened, examined and appraised, the packages to be so opened being designated by the Collector ;And if any package is found to contain any goods not mentioned in the Invoice, such goods shall be absolutely forfeited, and if any goods are found which do not correspond with the description thereof in the invoice, and such omission or non-correspondence appears to have been made for the purpose of avoiding the payment of the duty or of any part of the duty on such goods,—or if in any Invoice or entry any goods have been undervalued with such intent as aforesaid,— 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.
50. All the packages mentioned in any one Entry, although most of such packages may have been delivered to the importer shall be subject to the control of the Customs authorities of the port at which they are entered, until such of the Packages as have been sent for examination to the Examining Warehouse, shall have been duly examined and approved, provided such examination takes place within three days of to the delivery of the package or packages into the Examining Warehouse, and after twenty-four hours notice by the importer to the collector ;and a bond shall be given by the importer conditioned that the packages so delivered shall not be opened or unpacked before the package or packages sent to the Examining Warehouse shall have been examined and passed as aforesaid, provided they are examined within the delay aforesaid ; and the packages so delivered, or the goods if lawfully unpacked, shall, if required by the Collector of Customs, be returned to the Custom House within such delay as may be mentioned in the bond, under a forfeiture of the penalty of such bond ; provided that the Collector shall use due diligence in causing such examination to be made, and may, if he sees no objection, permit the remaining packages to be opened and unpacked, as soon as those sent to the warehouse have been examined and approved :
(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.
Entry Inward—General Provisions
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.
53. When any person has occasion to remove from any port of entry to any other port or place, any goods duly entered, and on which the duties imposed by law have been paid,---the Collector or principal officer of the Customs at such port on the requisition in writing of such person, within thirty days after the entry of such goods, specifying the particular goods to be removed and the packages in which such goods are contained with their marks and numbers,—shall give a permit or certificate in writing, signed by him, bearing date of the day it is made, and containing the like particulars and certifying that such goods have been duly entered at such port and the duties paid thereon, and stating the port or place at which the same were paid and the port or place to which it is intended to convey them, and the mode of conveyance, and the period within which they are intended to be so conveyed.
54. The following Ports shall be Warehousing Ports for the purposes of this Act, viz:—BellevilIe, Brockville, Cobourg, Colborne, Dalhousie, Fredericton, Goderich, Halifax, Hamilton, Hope, Kingston, London, Maitland, (on the Grand River,) Montreal, Niagara, Prescott, Quebec, Stanley, St. John New Brunswick, St. John Quebec, Toronto,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 :
(2) During the regular warehouse hours, and subject to such regulations as the Collector or proper officer of Customs at the warehousing ports sees fit to adopt, (as well for the carrying and taking of such goods to the warehouse as for other purposes,) such importer may sort, pack, repack or make such lawful arrangements respecting the same, in order to the preservation or legal disposal thereof, and may take therefrom moderate samples without present payment of duty or entry,and may remove the same under the authority of the said officer, from such warehousing port to any other warehousing port in Canada, under good and sufficient bonds to the satisfaction of such officer,— 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 ;
(3) All such goods shall be finally cleared, either for exportation or home consumption, within two years from the date of the first entry and warehousing thereof; and in default thereof, the Collector or proper officer may sell such goods for the payment, first of the duties, and secondly of the warehouse rent and other charges, and the surplus, if any, shall be paid to the owner or his lawful agent,—and the Collector or proper officer may charge or authorize the occupier of the warehouse to charge a fair warehouse rent, subject to any regulation made by the Governor in Council in that behalf ;
(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.
58. The importer of any cattle or swine may slaughter and cure and pack the same (or if such cattle or swine are imported in the carcass may cure and pack the same) in bond ; and the importer of any wheat, maize or other grain, may grind and pack the same in bond,—provided such slaughtering, curing, grinding and packing done and conducted under such regulations and restrictions as the Governor in Council may from time to time make for this purpose ;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 ;
(3) And upon such sale, the proper officer may admit fresh security to b e given by the bond of the new proprietor of the goods or person having the control over the same, (with his sufficient surety, in cases where the former bond was given with surety,)and may cancel the bond given by the original bonder of such goods, or may exonerate him (and his surety if any he had,) to the extent of the fresh security so given ; 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.
65. Upon the entry outwards of any goods to be exported from the Customs' warehouse, either by sea or by land or inland navigation, as the case may be, the person entering the same shall give security by bond, in double the duties of importation on such goods, and with a sufficient surety, to be approved by the Collector or proper officer, that the same shall, when the entry aforesaid is by sea, be actually exported, and when the entry aforesaid is by land or inland navigation, shall be landed or delivered at the place for which they are entered outwards, or shall in either ease be otherwise accounted for to the satisfaction of the Collector or proper officer, and that such proof or certificate that such goods have been so exported, landed or delivered, or otherwise legally disposed of, as the case may be, as shall be required by any regulation of the Governor in Council, shall be produced to the Collector or proper officer within a period to be appointed in such bond,and, if any such goods are not so exported or are fraudulently relanded in or brought into Canada, in contravention of this Act and of the said bond, they shall be 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.
69. The master of every vessel bound outwards from any port in Canada to any port or place beyond seas, or on any voyage to any pIace within or without the Iimits of Canada, coastwise or by inland navigation, shall deliver to the Collector or other proper officer an entry outwards under his hand,of the destination of such vessel, stating her name, country and tonnage, (and if British, the port of registry,) the name and country of the master, the country of the owners, the number of the crew, and how many are of the country of such vessel ; and before any goods or ballast are taken on board such vessel the master shall show that all goods imported in her, except such as were reported for exportation in the same vessel, have been duly entered,— except that the proper officer may issue a stiffening order that such goods or ballast as may be specified therein may be laden before the former cargo is discharged :
(2) And before, such vessel departs, the master shall bring and deliver to the Collector, or other proper officer, a content in writing under his hand,of the goods laden, and the name 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 ;
(3) And the master of every such 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, us may be demanded of him by such officer, and if requiredand thereupon the Collector or other proper officer, if such vessel is laden, shall make, out and give to the master a certificate of the clearance of such vessel for her intended voyage, with merchandize or a certificate of her clearance in ballast, as the case may be ; and if there be merchandize 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 ;
(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.
Steamers—Entry Inwards and Outwards.
73. The Report for entry, inwards or outwards, required by this Act, may, in the case of any steam vessel 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 the like forfeiture of the goods in case of any untrue report, as if the report were made by the master ;—and the word "Master," for the purposes of this section, shall be construed as including the purser of any steam vessel ;but nothing herein contained shall preclude the collector or proper officer of customs from calling 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.
Bills of Health.
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.
Smuggling—And Offences Connected Therewith.
75. If any person knowingly and wilfully, with intent to defraud the revenue of Canada, smuggles or clandestinely introduces into Canada any goods subject to duty, without paying or accounting for the duty thereon, or makes out or passes or attempts to pass through the Custom House, any false, forged or fraudulent Invoice, or in any way attempts to defraud the revenue by evading the payment of the duty or of any part of the duty on any goods,every such person, his, her or their aiders or abettors shall, in addition to any other penalty or forfeiture to which they may be subject for such offence, deemed guilt of a misdemeanor, 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.
78. If any five or more persons in company are found together and they or any of them have an goods liable to forfeiture under this Act,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.
81. Except in cases which by any Regulation to be made by the governor in Council may be excepted from the operation of this section,—all spirits (unless in bottle and imported from the United Kingdom or in bond from a bonded warehouse in some British Possession) brought into Canada in casks or packages of less size than to contain one hundred gallons, or in other than decked vessels of not less than thirty tons register, or that may be found on board of any vessel under such tonnage in any port in Canada, shall be forfeited,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.
82. All vessels with the guns, tackle, apparel and furniture thereof, carriages, harness, tackle, horses, and cattle made use of in the removal of any goods liable to forfeiture under this Act, shall be forfeited ;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.
83. If any vessel is found hovering (in British waters) within one league of the coasts or shores of Canada, any officer of Customs may go on board and enter into such vessel, and freely stay on board such vessel, while she remains within the limits of Canada or within one league thereof ;—And if any such vessel is bound elsewhere, and so continues hovering for the space of twenty-four hours after the master has been required to depart by such officer of Customs, such officer may bring the vessel into port, and examine her cargo, and if any goods prohibited to be imported into Canada are found on board, then such vessel with her apparel, rigging, tackle, furniture, stores and cargo, shall be forfeited ;— And if the master or person in charge refuses to comply with the lawful directions of such officer, or does not truly answer such questions as are put to him, respecting such ship 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.
87. If any person at any tithe forges or counterfeits any mark or brand to resemble any mark or brand provided or used for the purposes of this Act, or forges or counterfeits the impression of any such mark or brand, or sells or exposes to sale, or has in his custody or possession, any goods with a counterfeit mark or brand, knowing the same to be counterfeit, or uses or affixes any such mark or brand to any other goods required to be stamped as aforesaid, other than those to which the same was originally affixed, such goods so falsely marked or branded shall be forfeited, and every such offender, and his aiders, abettors or assistants, shall, for every such offence, forfeit and pay the sum 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.
88. If any person counterfeits or falsifies, or uses when so counterfeited or falsified, any paper or document required under this Act or for any purpose therein mentioned, whether written, printed, or otherwise, or by any false statement procures such document,—or forges or counterfeits any certificate relating to any oath, 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.
90. Every officer and person employed under the authority of the Act respecting the collection and management of the Revenue, the Auditing of Public Accounts, and the liability of Public Accountants, passed during the present Session, or in the collection of the revenue within the meaning of that Act, or under the direction of any officer or officers in the Customs Department, or being an officer of the said department, shall be deemed and taken to be duly employed for the prevention of smuggling ;— And in any suit or information, the averment that such party was so duly employed shall be sufficient proof thereof, unless the defendant in such suit or information shall prove to the contrary :
(2) Any such officer or person as aforesaid, and any Sheriff or Justice of the Peace, or person residing more than ten miles from the residence of any officer of Customs and thereunto authorized by any Collector of Customs or Justice of the Peace,may, upon information or upon reasonable grounds of suspicion, detain, open and examine any package suspected to contain prohibited property or smuggled goods, and may go on board of and enter into any vessel, boat, canoe, carriage, waggon, cart, sleigh, or other vehicle or means of conveyance of any description whatsoever, and may stop and detain the same, whether arriving from places beyond or within the limits of Canada, and may rummage and search all parts thereof, for prohibited, forfeited or smuggled goods;— 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 ;
(3) The officer or person in the discharge of the said duty may call in such lawful aid and assistance in the Queen's name, as may be necessary for securing and protecting such seized vessel, vehicles or property ;—And if no such prohibited, forfeited or smuggled goods are found, such officer or person, having had reasonable cause to suspect that prohibited, forfeited or smuggled goods would be found therein, shall not be liable to any prosecution or action at law for any such search, detention or stoppage ;
(4) Every master or person in charge of any such vessel, and every driver or person conducting or having charge of any such vehicle or conveyance, refusing to stop when required to do so by such officer or person as aforesaid in the Queen's name, and any person being present at any such seizure or stoppage,and being called upon in the Queen's name by such officer or person to aid and assist him in a lawful way, and refusing so to do, shall forfeit and pay the sum of two hundred dollars, 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.
92. Under authority of a Writ of Assistance granted either before or after the coming into force of this Act, (and all such Writs theretofore granted shall remain in full force for the purposes of this Act,) by any Judge of the Court of Queen's Bench or of the Common Pleas in the Province of Ontario, of the Superior Court or of the Court of Vice Admiralty in the Province of Quebec, or of the Supreme Court in Nova Scotia, or of the Court of Queen's Bench in New Brunswick, having jurisdiction in the place (who shall grant such Writ of assistance upon application made to him for that purpose by the Collector or principal officer of the Customs at the port or place, or by Her Majesty's Attorney General for Canada,)—any officer of the Customs, or any person employed for that purpose with the concurrence of the Governor in Council, expressed either by special order or appointment or by general regulation,taking with him a peace officer, may enter at any time in the day or night into any building or other place within the jurisdiction of the Court granting such Writ, and may search for and seize and secure any goods liable to forfeiture under this Act, and in case of necessity, may break open any doors and any chests or other packages for that purpose ;— 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.
93. Any officer of customs, or person by him authorized thereunto, may. search any person on board any vessel or boat within any Port in Canada or in any vessel, boat, vehicle entering Canada by land or inland navigation, or any person who may have landed or got out of such vessel, boat or vehicle, provided the officer or person so searching has reasonable cause to suppose that the person searched, may have uncustomed or prohibited goods secreted about his person ;and whoever obstructs or offers resistance to such search or assists in so doing shall thereby incur a forfeiture; of 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 :—
(2) Provided that before any person can be searched as aforesaid, such person may require the officer to take him or her before some Justice of the Peace, or before the collector or chief officer of the customs at the place, who shall, if he see no reasonable cause for search, discharge such person, but if otherwise he shall direct such person to be searched,and if a female she shall not be searched by any but a female ;
(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.
96. If any person whatever, whether pretending to be the owner or not, either secretly or openly, and whether with or without force or violence, takes or carries away any goods, vessel, carriage or other thing which has been seized or detained on suspicion, as forfeited under this Act, before the same has been declared by competent authority to have been seized without due cause, and without the permission of the officer or person having seized the same, or of some competent authority,—such person shall be deemed to have stolen such goods, being the property of Her Majesty, and to be guilty of felony, and shall be liable to punishment accordingly.
97. If any person, under any pretence, either by actual assault, force or violence, or by threats of ouch assault, force or violence, in any way resists, opposes, molests or obstructs any officer of Customs, or any person acting in his aid or assistance, in the discharge of his or their duty under the authority of this Act, or any other Law in force in Canada relating to Customs, trade or navigation,—or wilfully or maliciously shoots at or attempts to destroy or damage any vessel, belonging to Her Majesty, or in the service of the Dominion of Canada, or maims or wounds any officer of the Army, Navy, Marine, or Customs, or any person acting in his aid or assistance, while duly employed far the prevention of smuggling, and in execution of his or their duty,— or if any person is found with any goods liable to seizure or forfeiture, under this Act or any other Law relating to Customs, trade or navigation, and carrying offensive arms or weapons, or in any way disguised,— or staves, breaks or in any way destroys any such goods, before or after the actual seizure thereof,—or scuttles, sinks or cuts adrift any vessel, or destroys or injures any vehicle, before or after the seizure,or wilfully and maliciously destroys or injures by fire or otherwise any Custom-house, or any building whatsoever in which seized, forfeited or bonded goods are deposited or kept,— such person being convicted thereof, shall be adjudged guilty of felony, and shall be punishable accordingly.
98. If any officer of the Customs, or any person who, with the concurrence of the Governor in Council expressed either by special order or appointment or by general regulation, is employed for the prevention of smuggling, makes any collusive seizure, or delivers up, or makes any agreement to deliver up or not to seize any vessel, boat, carriage, goods or thing liable to forfeiture under this Act, or takes, or accepts a promise of, any bribe, gratuity, recompense or reward for the neglect or non-performance of his duty, such officer or other person shall forfeit for every such offence the sum of two thousand dollars, and be rendered incapable of serving Her Majesty in any office whatever;—And every person who gives or offers or promises to give or procure to be given, any bribe, recompense or reward to, or makes any collusive agreement with any such officer or person as aforesaid, to induce him in any way to neglect his duty, or to conceal, or connive at, any act whereby the provisions of this Act or any law relating to the Customs, trade or navigation, might be evaded, shall forfeit the sum of two thousand dollars.
Procedure for Enforcing Penalties.
99. All penalties and forfeitures, incurred under this Act, or any other law relating to the Customs or to trade or navigation, may be prosecuted, sued for and recovered in the Superior Courts of Law, or Court of Vice Admiralty having urisdiction in that Province in Canada where the cause of prosecution arises, or wherein the Defendant is served with process ;—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.
103. Provided that if notice of intent to claim has been given and the value of the goods or thing seized do not exceed one hundred dollars, and the prosecutor chooses to proceed under this section, he shall forthwith cause the goods to be valued by a competent appraiser, who shall certify them to be under the said value, and an information in writing may be exhibited in the name of the collector at or nearest to the place of seizure before two justices of the peace, charging the articles seized as forfeited under some particular Act and section thereof to be therein referred to, and praying condemnation thereof;and the justices shall thereupon issue a general notice for all persons claiming interest in the seizure to appear at a certain time and place there to claim the articles seized and answer the information, otherwise such articles will be condemned ; and a copy of the notice shall at least eight days before the time of appearance be served upon the person from whose possession the things were taken, or shall be left at or affixed to the building or vessel in which they were seized, if there remaining, or at two public places nearest the place of seizure : If any person appears to answer the information, the justices shall hear and determine the matter 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 ;
(4) And in every information, suit or proceeding brought under this Act for any penalty or forfeiture, or upon any bond given under it, or in any matter relating to the Customs, Her Majesty, or those who sue for such penalty or forfeiture, or upon such bond, shall, if they recover the same, be entitled also to recover full costs of suit ;—And all such penalties and costs, if not paid, may be levied on the goods and chattels, lands and tenements of the Defendant, in the same manner as sums recovered by judgment of the Court in which the prosecution is brought may be levied by execution, or payment thereof may be enforced by capias ad salisfaciendum against the person of the defendant under the same conditions and in like manner; if in any case the Attorney General, or whoever acts in his name, is satisfied that the penalty or forfeiture was incurred without intended fraud, he may enter a nolle prosequi on such terms as he may see fit, and which shall be binding on all parties, 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 ;
(3) No claim on the behalf of any party who has given notice of his intention to claim before the posting of such notice as aforesaid, shall be admitted, unless validly made within one week after the posting 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.
110. All vessels, vehicles, goods and other things seized as forfeited under this Act or any other Act relating to Customs, or to trade or navigation, shall be placed in the custody of the nearest Collector, and secured by him, or if seized by any officer in charge of a revenue vessel, shall be retained on board thereof, until her arrival' in port, and shall be deemed and taken to be condemned, without suit, information or proceedings of any kind, and may be sold and the proceeds of the sale may be dealt with accordingly,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 ;
(2) But any Collector of Customs may, as may also any Judge having competent jurisdiction to try and determine the seizure, with the consent of the Collector at the place where the seized, articles are secured, order the delivery thereof to the owner, on the deposit with him in money of a sum at least equal to the full value (to be determined by the Collector) of the goods seized and the estimated costs of the prosecutor in the case, or on receiving security by bond with two sufficient sureties, to be first approved by such Collector to pay double the value and costs in case of condemnation,—which bond shall be taken to Her Majesty's use in the Collector's name, and shall be delivered to and kept by such Collector ;— 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.
111. In case of the seizure of any horse or other cattle or animal, or of any perishable article, the Collector of the port at whith the same has been secured as aforesaid, may sell the same within such delay as to prevent its becoming deteriorated in value, or a part of the value consumed, by reason of the expense of keeping or the decay of the same, as if it had been condemned,—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 ;
(2) But the net proceeds of such penalty or forfeiture, or any portion thereof, may be divided between and paid to the Collector or chief officer of the Customs at the port or place where the seizure was made or the information given on which the prosecution was founded, and any person having given information or otherwise aiding in effecting the condemnation of the goods vessel or thing seized or the recovery of the penalty in such proportions as the Governor in Council may in any case or class of cases direct and appoint;But nothing herein contained shall be construed to limit or affect 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.
117. If any information or suit is brought to trial, or determined, on account of any seizure made under this Act or any Law relating to the Customs, and a verdict is found, or decision or judgment given for the claimant thereof, and the Judge or Court before whom the cause has been tried or brought, certifies on the record that there was probable cause of seizure, the claimant shall not be entitled to any costs of suit, nor shall the person who made such seizure be liable to any action, indictment or other suit or prosecution on account of such seizure ;—And if any action, indictment, or other suit or prosecution 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.
Protection of Officers.
119. No writ shall be sued out against, nor a copy of any process served upon any officer of the Customs or person employed for the prevention of smuggling as aforesaid, for any thing done in the exercise of his office, until one month after notice in writing has been delivered to him, or left at his usual place of abode, by the attorney or agent of the party who intends to sue out such writ or process, in which notice shall be clearly and explicitly contained the cause of the action, the name and place of abode of the person who is to bring such action, and the name and place of abode of the attorney or agent ;—And no evidence of any cause of such action shall be produced except of such as is contained in such notice, and no verdict or judgment shall be given for the plaintiff, unless he proves on the trial, that such notice was given ;— and in default of such proof, the defendant shall receive a verdict or judgment and costs.
120. Any such officer or person against whom an action is brought on account of any such seizure, or of any thing done in the exercise of his office, may, within one month after such notice, tender amends to the party complaining or his agent, and plead such tender in bar to the action, together with other pleas ; and if the Court or jury (as the case may be) find the amends sufficient they shall give a judgment or verdict for the defendant ;and in such case, or in case the plaintiff becomes non-suited, or discontinues his action, or judgment is given for the defendant upon demurrer or otherwise, then such defendant shall be entitled to the like costs as he would have been entitled to in case he had pleaded the general issue only ; 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.
121. Every such action must be brought within three months after the cause thereof, and laid and tried in the place or district where the facts were committed ;—and the defendant may plead the general issue, and give the special matter in evidence ;—And if the plaintiff becomes non-suited or discontinues the action, or if upon a demurrer or otherwise, judgment is given against the plaintiff, the defendant shall recover 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.
Orders of the Governor in Council.
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 ;
(4) For appointing places and ports of entry, and warehousing and bonding ports,and respecting goods and vessels passing the Canals, and respecting the horses, vehicles and personal baggage of 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 ;
(12) For authorizing the taking of such bonds and security as he deems advisable for the performance of any condition on which any remission or part remission of duty, indulgence or permission is granted to any party, or of any other condition made with such party, in any matter relating to the Customs or to trade or navigation ;—And such bonds, and all bonds taken with the sanction of the Minister of Customs, expressed either by General Regulation or by Special Order, shall be valid in law, and 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 ;
(13) And whereas it frequently happens that goods are conveyed directly through the Canadian Canals, or otherwise by land or inland navigation, from one part of the frontier line between the Dominion of Canada and the United States to another, without any intention of unlading such goods in Canada, and that travellers in like manner, pass through a portion of Canada or come into it with their carriages, horses or other cattle drawing the same, and personal baggage, with the intention of forthwith returning to the United States, or having gone to the United States from Canada, return to it with such articles,—and, though the bringing of such goods and other articles into Canada is strictly an importation thereof, it may nevertheless be inexpedient that duties should be levied thereon;With regard to all such cases as aforesaid, the Governor in Council may, from time to time and as occasion may require, make such Regulations as to him seem meet, and may direct under what circumstances such duty shall be or shall not be paid, and on what conditions it shall be remitted or returned, and may cause such bonds or other security to be given, or such precautions to be taken at the expense of the importer (whether by placing Officers of the Customs on board any such vessel or carriage or otherwise) as to him seem meet ; and on the refusal of the importer to comply with the Regulations to be so made, the duty on the goods so imported shall forthwith become payable ;—And all and every 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 ;
(14) For any other purpose for which by this Act or any other law relating to the Customs or to trade and navigation, the Governor in Council is empowered to make Orders or Regulations ;—it being hereby declared competent for him (if he deems it expedient) to make General Regulations in any matter in which he may make a Special Order, and any such General Regulation shall apply to each particular case within the extent and meaning thereof, as fully and 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.
125. In any Regulation made by the Governor in Council, under this Act, any oath, affirmation or declaration may be prescribed and required which the Governor in Council deems necessary to protect the Revenue against fraud ; and any person or officer may be authorized to administer the same, and by any such regulation,a declaration may be substituted for an oath or affirmation in any case where an oath or affirmation is required by this Act.
126. All goods shipped or unshipped, imported or exported, carried or conveyed, contrary to any Regulation so made by the Governor in Council, and all goods or vehicles and all vessels under the value of four hundred dollars, with regard to which the requirements of any such Regulation have not been complied with, shall be forfeited, and if such vessel be of or over the value of four hundred dollars, the master thereof shall by such non-compliance incur a penalty of four hundred dollars ;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.
127. All General Regulations made by the Governor in Council under this Act, shall have effect from and after the day on which the same have been published in the Canada Gazette, or from and after such later day as may be appointed for the purpose in such Regulations, and during such time as shall be therein expressed, or if no time be expressed for that purpose, then until the same are revoked or altered ;—and all such regulations may be revoked, varied or altered by any subsequent regulation ;— And a copy of the Canada Gazette containing any such Regulation shall be evidence of such Regulation to all intents and purposes whatsoever.
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.
129. In every case where the person required to take any oath under any Act or regulation relating to the customs, is one of the persons entitled by law to take a solemn affirmation instead of an oath in civil cases, such person may instead of the oath hereby required make a solemn affirmation to the same effect ; and every person before whom any oath is by any such Act or Regulation, required or allowed to be taken, or solemn affirmation to be made, shall have full power to administer the same ;and the wilfully making any false statement in any such oath, shall be perjury, and the wilfully making any false statement in any such solemn affirmation, shall be a misdemeanor punishable as perjury.
130. Whenever on the levying of any duty, or for any other purpose, it becomes necessary to determine the precise time of the importation or exportation of any goods, or of the arrival or departure of any vessel,—such importation, if made by sea, coastwise, or by inland navigation in any decked vessel, shall be deemed to have been completed from the time the vessel in which such goods were imported, came within the limits of the port at which they ought to be reported, and if made by land, or by inland navigation in any undecked vessel, then from the time such goods were brought within the limits of Canada ;—And the exportation of any goods shall be deemed to have been commenced from the time of the legal shipment of such goods for exportation, after due entry outwards, in any decked vessel, or from the time the goods were carried beyond the limits of Canada, if the exportation be by land or in any undecked vessel ;— And the time of the arrival of any vessel shall be deemed to be the time at which the report of such vessel was, is or ought to have been made, and the time of the departure of any vessel to be the time of the last clearance of such vessel on the voyage for which she departed.
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.
132. All bonds and securities, of what kind and nature soever, authorized to be taken by any Law relating to Custom's, Trade or Navigation, shall be taken by the Collector or principal officer of the Customs at the place where the same are to be taken, and to and for the use and benefit of Her Majesty ;—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.
135. Whenever any person makes any application to an officer of the Customs to transact any business on behalf of any other person, such officer may require the person so applying to produce a written authority from the person on whose behalf the application is made, and in default of the production of such authority, may refuse to transact such business ;—And any act or thing done or performed by such agent, shall be binding upon the person by or on behalf of whom the same is done or performed, to all intents and purposes, as fully as if the act or thing had been done or performed by the principal.
136. Any Attorney and Agent duly thereunto authorized by a written instrument, which he shall deliver to and leave with the Collector, may in his said quality validly make any Entry or execute any Bond or other Instrument required by this Act, and shall thereby bind his principal as effectually as if such principal had himself made such entry or executed such Bond or other Instrument, and may take the oath hereby required of a Consignee or Agent, if he be cognizant of the facts therein averred ;—And any Instrument appointing such Attorney and Agent shall be valid if in the form in the Schedule hereunto annexed, or in any form of words to the like effect.
137. Any partner in any unincorporated company, association or copartnership of persons, or their Attorney and Agent authorized as aforesaid, may, under the name and style usually taken by such company, association or copartnership, make any Entry or execute any Bond or other Instrument required by this Act, without mentioning the name or names of any of the Members or of the other Members of the company or association or partnership, and such Entry, Bond or Instrument shall nevertheless bind them as fully and effectually, and shall have the same effect in all respects as if the name of every such Member or Partner had been therein mentioned and he had signed the same,and (if it be a Bond or other Instrument under Seal) as if he had thereunto affixed his Seal and had delivered the same as his act and deed ; and the Seal thereunto affixed shall be held to be the Seal of each and every such Member or Partner as aforesaid ; And the provisions of this Section shall apply to any Instrument by which any company, association or partnership of persons appoint an Attorney or Agent to act for them under the next preceding section; 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.
138. Subject to the provisions hereinafter made, the seventeenth chapter of the Consolidated Statutes of the late Province of Canada, and the Acts of the Legislature of the said Province amending the said chapter—and the twelfth, thirteenth, fourteenth, fifteenth and sixteenth chapters of the Revised Statutes of the Province of Nova Scotia, (third series) and the Acts of the Legislature of that Province amending the said chapters or any of them,— and the twenty-seventh, twenty-eighth and twenty-ninth chapters of the Revised Statutes of the Province of New Brunswick, and the Acts of the Legislature of the said Province amending the said chapters or any of them,—and every enactment or provision in any other Act or law in force before the coming into force of this Act, inconsistent with this Act or making any provision for any matter provided for by this Act other than such as is hereby made, 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.
Things Done Under Repealed Acts.
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.
140. Neither the repeal of any former Act or enactment relating to the Customs, nor any thing in this Act contained, shall render necessary any new appointment of the several officers employed in the collection or management of, or in any matter relating to the Customs, but such officers shall continue to act in their respective capacities under the provisions of this Act, and of the law, until removed, or permitted to resign, by competent authority,—nor shall any such repeal or any thing in this Act affect the amount of the salary or allowances attached to any office connected with the management or collection of the Duties of Customs ;— and all bonds given by any such officers and their respective sureties for good conduct or otherwise, before this Act comes into force, shall remain in full force and effect ; 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.
141. All goods warehoused before this Act comes into force, and which remain so warehoused shall, if taken out of the warehouse for consumption in Canada, be subject to the duties to which such goods would be subject if they were then imported into Canada, and not to any other;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.
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